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

Article 593. General provisions

1. The fee for the use of the radio-frequency spectrum (for the purposes of this Clause, hereinafter referred to as the fee) is charged for the parts ​​(bands, ranges) of the radio-frequency spectrum (hereinafter referred to as the radio-frequency spectrum) allocated by the authorized state body for the state policy in the field of communications.

2. The right to use the radio-frequency spectrum is certified by permits issued by the authorized state body for the state policy in the field of communications in accordance with the procedure established by the Law of the Republic of Kazakhstan “On Communication”.

3. The amounts of a one-off fee for carrying out entrepreneurial activity on rendering services in the field of communications with the use of the radio-frequency spectrum, payable to the budget in accordance with the Law of the Republic of Kazakhstan “On Communication”, shall not be applied against the fee.

4. Territorial subdivisions of the authorized state body for the state policy in the field of communications shall submit to the tax authorities at the payers’ location information on the payers, taxable items, issued permits, the period of their validity, amendments and additions to the issued permits, notifications to taxpayers and the fee amounts in accordance with the procedure established by the authorized body, within the following time limits:

1) in the case provided for by part one of paragraph 3 of Article 596 of this Code – on or before February 25 of a taxable period;

2) in the case provided for by part two of paragraph 3 of Article 596 of this Code – on or before the 25^th day of a month following the month of the taxpayer’s receipt of a permit to use the radio-frequency spectrum.

5. On or before the 25^th day of a month following a reporting quarter, territorial subdivisions of the authorized state body for the state policy in the field of communications shall submit to the tax authorities at the payers’ location information on payers of a one-off fee for carrying out entrepreneurial activity on rendering services in the field of communications with the use of the radio-frequency spectrum, the amounts of such a one-off fee payable to the budget and the time limits for its payment in accordance with the procedure established by the authorized body.