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

Article 578. Taxable period

A taxable period is determined in accordance with Article 314 of this Code.
Article 579. Tax returns

1. The fee payers shall submit a declaration of the location of a contaminated object, except for a declaration of mobile sources of pollution, to tax authorities.

The declaration is submitted to tax authorities for mobile sources of pollution:

1) subject to state registration - at the place of registration of mobile sources, which is identified by the authorized state body in the course of such registration;

2) not subject to state registration - at the location of a taxpayer.

2. The declaration is submitted by the fee payers, except for those specified in paragraph 3 of this article, quarterly, on or before the 15th day of the second month following a reporting quarter.

3. The fee payers with the volume of payments up to 100 MCI in the annual total volume shall submit the declaration on or before March 20 of a reporting taxable period.

In case of receipt of a permit after the specified date, the payers shall submit the declaration on or before the 20th day of a month following the month, in which the permit was received.
Clause 5. Fee for the use of wildlife
Article 580. General provisions

1. The fee for the use of wildlife (for the purposes of this Clause, hereinafter referred to as the fee) shall be charged for the use of the wildlife under the procedure for special use of wildlife.

2. The fee for the use of rare and endangered species of animals is set by the Government of the Republic of Kazakhstan in each individual case when issuing a permit for removing these animals from the environment.

3. No fee is charged:

1) when animals are removed from the environment for tagging, ringing, resettlement, artificial breeding and crossing for scientific research and economic purposes with their subsequent return into the environment;

2) when using wildlife species that are the property of individuals and legal entities, which were artificially bred and are in captivity and (or) semi-voluntary conditions;

3) in case of test fishing of fish and other aquatic animals by the authorized state body for the protection, reproduction and use of wildlife for the purposes of biological justification for the use of fish resources and other aquatic animals;

4) in case of removal of animal species, the number of which is subject to regulation in order to protect public health, protect against diseases of agricultural and other domestic animals, prevent damage to the environment, prevent the danger of causing significant damage to agricultural activity.

4. Quarterly, on or before the 15^th day of a month following a reporting quarter, the authorized state body for the protection, reproduction and use of wildlife and local executive bodies shall submit information on the fee payers and taxable items to the tax authorities at their location in accordance with the form established by the authorized body.