On taxes and other obligatory payments to the budget (Tax Code)

Article 565. Tax returns

1. With respect to land plots occupied by taxable items, the tax base for the property tax on which is calculated in accordance with Article 529 of this Code, and (or) allotted for individual housing construction, fee payers, except for individuals that are not individual entrepreneurs and also individual entrepreneurs, submit the calculation of current fee amounts to the tax authorities:

1) at the location of a land plot – with regard to the fee calculated for the land plot provided for temporary land use for a fee (lease);

2) at the location of a subsoil plot – with regard to the fee for the subsoil block provided to a subsoil user on the basis of a license for exploration or extraction of solid minerals.

2. The fee payers submit the calculation of current fee amounts on or before February 20 of a reporting taxable period.

3. Persons that concluded a contract for temporary land use for a fee or received a license for exploration or extraction of solid minerals after February 20 of a reporting taxable period shall submit the calculation of current fee amounts on or before the 20^th day of a month following the month of signing the contract or obtaining the license.

4. In case of termination of a contract for temporary land use by a local executive body or administrative authority of a special economic zone or expiry of a license for exploration or extraction of solid minerals after February 20 of a reporting taxable period, an additional calculation of current fee amounts shall be submitted within ten calendar days of the day of expiration (termination) of the contract.
Clause 3. Fee for the use of surface water resources
Article 566. General provisions

1. The fee for the use of surface water resources (for the purposes of this Clause, hereinafter referred to as the fee) shall be charged for the types of special water use on the basis of a permit issued by the authorized body for the use and protection of water resources, water supply, water disposal.

2. Special water use without a permit is considered as water use with excess of actual water abstraction volumes over the established limits.

3. Quarterly, on or before the 25^th day of the second month following a reporting quarter, regional bodies of the authorized body for the use and protection of water resources, water supply, water disposal shall submit to the tax authorities at their location information on the fee payers and taxable items, their location, permits issued for special water use, established water use limits, changes in permits and water use limits, results of inspections for compliance with the water legislation of the Republic of Kazakhstan, court decisions on appeals against the results of inspections for compliance with the water legislation of the Republic of Kazakhstan in the form established by the authorized body.