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

Article 585. The fee payers

1. The fee payers are:

state forest owners and persons entitled to forest use in the manner prescribed by the Forest Code of the Republic of Kazakhstan;

persons entitled to remove rare and endangered plant species, their parts or derivatives on the basis of a relevant decision of the Government of the Republic of Kazakhstan.

2. The fee shall not be paid by forest owners engaged in forest use on private forest sites that are in their ownership or long-term land use in accordance with the Land Code of the Republic of Kazakhstan, provided that the right of forest use was granted for the designated purpose of forest cultivation.
Article 586. Item subject to the fee

The item subject to the fee is the quantity of forest use and (or) the area of ​​the state forest fund plots granted for use, also in specially protected natural areas, except for:

1) the volume of standing timber in the course of cuttings to improve the stand composition and form, and also regulation of forest density in young stand (cleaning, weeding) and cuttings connected with reconstruction of low-value forest plantations and landscape formation;

2) the volume of wood resources, resin, secondary forest materials removed for scientific research.
Article 587. Rates of the fee for forest use

1. The fee rates, except for those specified in paragraph 2 of this article, shall be established by local representative bodies of the regions, cities of national significance and the capital on the basis of calculations of local executive bodies drawn up in accordance with the procedure determined by the authorized body for forestry.

2. The rates of the fee for standing timber are determined in the amount divisible by MCI established by the law on the national budget and effective as of the first day of a relevant financial year, in which the right to forest use arises, per one solid cubic meter and is as follows:

Item №	Species of trees and shrubs	Merchantable wood with respect to the diameter of the trunk’s top end, without bark (MCI)			Firewood in bark (MCI)
		large (25 cm and more)	medium-size (from 13 to 24 cm)	small (from 3 to 12 cm)
1	2	3	4	5		6
1.	Pine	1,48	1,05	0,52		0,21
2.	Shrenk’s spruce	1,93	1,37	0,68		0,27
3.	Siberian spruce, fir	1,34	0,95	0,48		0,16
4.	Larch	1,19	0,85	0,41		0,15
5.	Cedar	2,67	1,91	0,93		0,23
6.	Juniperus arborescens (archa)	1,79	1,26	0,63		0,27
7.	Oak, ash tree	2,67	1,91	0,93		0,41
8.	Black alder, maple, elm, linden	0,60	0,42	0,21		0,14
9.	Saksaul					0,60
10.	Birch	0,69	0,48	0,23		0,16
11.	Aspen, willow tree, poplar	0,52	0,37	0,18		0,11
12.	Walnut, pistachio	3,24	2,32	1,15		0,35
13.	Apricot, white acacia, cherry-plum, hawthorn, cherry, oleaster, mountain ash, plum, bird cherry, mulberry, apple, other tree species	1,90	1,35	0,68		0,23
14.	Juniper, dwarf pine			0,34		0,18
15.	Tamarisk			0,3		0,25
16.	Yellow acacia, willow shrubs, sea buckthorn, calligonum, salt tree and other shrubs			0,19		0,12

3. The following coefficients apply to the rates of the fee:

1) depending on the remoteness of cutting areas from public roads:

№	Remoteness	Coefficient
1	2	3
1.	up to 10 km	1,30
2.	10,1 - 25 km	1,20
3.	25,1 - 40 km	1,00
4.	40,1 - 60 km	0,75
5.	60,1 - 80 km	0,55
6.	80,1 - 100 km	0,40
7.	over 100 km	0,30

The remoteness of a cutting area from public roads is determined by cartographic materials as the shortest distance from the center of a cutting area to a road and is adjusted for the terrain relief using the following coefficients:

flat relief - 1,1;

hilly relief or swamp - 1,25;

mountainous relief - 1,5;

2) in case of intermediate cutting - 0.6;

3) in case of selective final cutting - 0.8;

4) if timber is sold at hillsides with a slope of more than 20 degrees - 0.7.

4. The amount of the rate of the fee for felling residues (crown firewood) left after the sale of standing timber shall be 20 percent of the rate for firewood of the same tree species specified in paragraph 2 of this article.
Article 588. The order for calculation and payment

1. The amount of the fee is calculated by state forest owners and is indicated in a permit, except for the fee, the amount of which is established in accordance with paragraph 2 of this article.

2. The fee is determined:

when selling standing timber - based on the volume of forest use and fee rates with account of the coefficients established by Article 587 of this Code;

for other types of forest use, except for forest uses, the amount of the fee for which is determined in accordance with paragraph 2 of Article 587 of this Code - based on the volume and (or) the area of forest use, the rates of the fee for other types of forest use established by local representative bodies of the regions, cities of national significance and the capital.

3. The fee to the budget shall be paid at the location of a forest use object within the following time limits:

1) in case of long-term forest use – quarterly, on or before the 20^th day of a month following a reporting quarter, in equal parts of the total amount of annual forest use volume;

2) in case short-term forest use - before or on the day of obtaining permits. In this case, there shall be an indication of the payment made in the permit, specifying the details of a payment document;

3) for the sale of standing timber - quarterly, on or before the 15^th day of a month following a reporting quarter, in equal parts of the annual amount of the fee for the issued felling tickets;

4) for the removal of rare and endangered plant species, their parts or derivatives - within the time limits established on the basis of a relevant decision of the Government of the Republic of Kazakhstan in each individual case.

4. If in case of sale of standing timber, resin, tree saps and secondary forest materials, the total quantity of standing timber, resin, tree saps and secondary forest materials does not coincide with the quantity (area) indicated in a felling ticket, state forest owners shall recalculate the amount of the fee for actually harvested volume. The amount of the recalculated fee shall be paid within the next scheduled period of its payment.

5. The amount of the fee for residual stand intended for felling in the next scheduled period, as well as for cutting areas where felling hasn’t been commenced in a previous year, shall be paid in the manner prescribed by Article 587 of this Code.

6. The fee amount is paid either by transfer through second-tier banks or organizations carrying out certain types of banking operations or in cash at cash desks of state forest owners using accountable forms in accordance with the procedure established by the authorized body for forestry.

State forest owners shall deliver the fee amounts received in cash to second-tier banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received for its subsequent transfer to the state budget. If daily cash receipts are less than 10 times the MCI, the money is transferred to the budget once in three operational days of the day the money was received.

7. When individuals pay the fee amount in cash, state forest owners are required to indicate their business identification number on accountable forms.
Clause 7. Fee for the use of specially protected natural areas