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

Article 584. General provisions

1. The fee for forest use (hereinafter in the paragraph referred to as the fee) is charged for the following types of forest use on the sites of the State Forest Fund:

1) timber harvest;

2) harvesting of resin and tree saps;

3) procurement of secondary forest materials (bark, branches, stumps, roots, leaves, buds of trees and shrubs);

4) collateral forest uses (haymaking, grazing, red deer breeding, animal breeding, placement of hives and apiaries, vegetable gardening, melon growing, gardening and growing other crops, harvesting and collection of medicinal plants and technical raw materials, wild fruits, nuts, mushrooms, berries and other food products, moss, forest litter and fallen leaves, reeds);

5) use of the state forest fund for:

cultural, recreational, tourist and sports purposes;

needs of the hunting sector;

research purposes;

6) use of the sites of the State Forest Fund for the cultivation of planting stock of trees and shrubs and special-purpose plantations.

2. For the purposes of this Chapter, forest use also includes the removal of rare and endangered plant species, their parts or derivatives on the basis of a relevant decision of the Government of the Republic of Kazakhstan.

When deciding on the removal of rare and endangered plant species from the environment, their parts or derivatives, the amount of such removals, the fee amount and the time period for its payment shall be established by the Government of the Republic of Kazakhstan for each individual case.

3. The right of forest use on the sites of the State Forest Fund shall be granted on the basis of a felling ticket and a forest ticket (hereinafter referred to as a permit) issued in accordance with the procedure and within the time limits established by the forest legislation of the Republic of Kazakhstan.

4. Quarterly, on or before the 15^th day of the second month following a reporting quarter, state forest owners (state forestry entities of local executive bodies; state forestry entities and state organizations of the authorized body for forestry; nature protection institutions of the authorized body for specially protected natural areas; state organizations of the authorized state body for transport state policy and the authorized body for motor roads in accordance with departmental subordination) 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.

5. Annually, on or before the 15^th day of the second month following a reporting year, the authorized body for forestry shall submit information on the payers of the fee, the amount of which is determined in accordance with paragraph 2 of this article, and taxable items to the tax authorities at its location in accordance with the form established by the authorized body.