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

Article 574. The fee payers

1. The payers of the fee are the operators of objects of I, II and III categories, determined in accordance with the Environmental Code of the Republic of Kazakhstan.

2. By its decision, a legal entity has the right to recognize its structural unit as an independent fee payer in terms of the volume of emissions into the environment of such a structural unit.

The decision of a legal entity specified in part one of this paragraph or its cancellation shall be put into effect from January 1 of a year following the year of such a decision.

If a legal entity recognized its newly established structural unit as an independent payer, this decision is put into effect from the date of establishment of this structural unit or from January 1 of a year following the year of establishment of this structural unit.

3. Taxpayers applying a special tax regime for peasant or farm enterprises are not payers of fees for the negative impact on the environment arising from the implementation of activities that are subject to a special tax regime for peasant or farm enterprises.

Footnote. Article 574 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (shall be enforced from 01.01.2022).



Article 575. Object of taxation

The object of taxation is the actual amount of negative impact on the environment (mass, unit of measurement of activity - for radioactive waste) in the reporting period (for objects of categories I and II - within the established standards and limits, for objects of category III - within the declared volume), including the established one, based on the results of the state environmental control, carried out by the authorized body in the field of environmental protection and its territorial bodies over compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control), in the form of:

1) emissions of pollutants;

2) discharges of pollutants;

3) buried waste;

4) openly placed sulfur on sulfur pads, which is formed during operations for exploration and (or) production of hydrocarbons.

Footnote. Article 575 - as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (shall be enforced from 01.01.2022).