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

Article 594. The fee payers

1. The fee payers are persons granted the right to use the radio-frequency spectrum as prescribed by the legislation 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.

The decision of a legal entity 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 fee payer by its decision, this decision shall be 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. The fee is not paid by:

1) state institutions using the radio-frequency spectrum to perform their main functional duties;

2) payers of the fee collected for issuing the permit to use the radio-frequency spectrum specified in subparagraph 4) of paragraph 3 of Article 550 of this Code;

3) owners of MW-range radio stations (27 MHz) for the frequencies used for one station.
Article 595. The fee rates

1. The annual fee rates shall be determined in the amount divisible by MCI established by the Law on the republican budget and effective as of the first day of a taxable period.

2. The annual fee rates for the following types of radio communications shall be:

№	Types of radio communication	Territory of use	Fee rate (MCI)
1	2	3	4
1.	Radio systems of personal radio call (for a 25 kHz wide frequency assignment)	region, city of republican significance and capital city	10
2.	Trunking communication (for a radio channel with a width of 25 kHz for reception / 25 kHz for transmission)
2.1.		city of republican significance and capital city	140
2.2.		a settlement with a population of over 50,000 people	80
2.3.		other administrative-territorial units (city of district significance, district, settlement, village, rural district)	10
3.	VHF radio communication (for a duplex channel with a width of 25 kHz for reception / 25 kHz for transmission)
3.1.		city of republican significance and capital city	80
3.2.		a settlement with a population of over 50,000 people	60
3.3.		other administrative-territorial units (city of district significance, district, settlement, village, rural district)	15
4.	VHF radio communication (per 25 kHz simplex channel)
4.1.		city of republican significance and capital city	30
4.2.		a settlement with a population of over 50,000 people	20
4.3.		other administrative-territorial units (city of district significance, district, settlement, village, rural district)	10
5.	KB communication (per frequency assignment) with transmitter output power: - up to 50 W; - over 50 W	region, city of republican significance and capital city	10 20
6.	Radio extenders (per channel)	region, city of republican significance and capital city	2
7.	Cellular (per 1 MHz band for receive/1 MHz for transmit	region, city of republican significance and capital city	2300
8.	Global Personal Mobile Satellite (per 100 kHz duplex receive/100 kHz transmit)	The Republic of Kazakhstan	20
9.	Satellite communications with HUB technology (beyond the 100 kHz receive/100 kHz transmit bandwidth used on the HUB)	The Republic of Kazakhstan	30
9.1.	Satellite communications using non-geostationary satellites (for bandwidth of 2 MHz for reception / 2 MHz for transmission, per one transceiver of the gateway station)	The Republic of Kazakhstan
10.	Satellite communication without HUB technology (for frequencies used by one station)	The Republic of Kazakhstan	100
11.	Radio relay lines (per duplex trunk on one span):
11.1.	Local	district, city, township, village, rural district	40
11.2.	zone and trunk	The Republic of Kazakhstan	10
12.	Wireless radio access systems (for a duplex channel with a width of 25 kHz for reception /25 kHz for transmission)
12.1.		a settlement with a population of over 50,000 people	25
12.2.		other administrative-territorial units (city of district significance, district, settlement, village, rural district)	2
13.	Wireless radio access systems using BSS technology (for a duplex channel with a width of 2 MHz for reception /2 MHz for transmission)
13.1.		city of republican significance and capital city	140
13.2.		a settlement with a population of over 50,000 people	70
13.3.		other administrative-territorial units (city of district significance, district, settlement, village, rural district)	5
14.	Terrestrial-cable television (for the frequency band 8 MHz)
14.1.		a settlement with a population of over 200,000 people	300
14.2.		a settlement with a population of 50,000 to 200,000 people	135
14.3.		a city of district significance with a population of up to 50 thousand people, a district	45
14.4.		other administrative-territorial units (settlement, village, rural district)	5
15.	Maritime radio communications (radio modem, shore communications, telemetry, radar, etc.), per radio channel	region	10

3. The annual fee rates for digital terrestrial television and radio broadcasting are as follows:

ItemNo.	Frequency band for digital terrestrial television and radio broadcasting	Coveragearea	Feerate (MCI)
1	2	3	4
1.	Television/VHF band
1.1.	Power of radio-electronic transmitter up to 50 W inclusive	city of republican significance and capital	81
		region	15
1.2.	Power of radio-electronic transmitter up to 250 W inclusive	city of republican significance and capital	361
		region	65
1.3.	Power of radio-electronic transmitter up to 500 W inclusive	city of republican significance and capital	957
		region	174
1.4.	Power of radio-electronic transmitter up to 1 000 W inclusive	city of republican significance and capital	1 353
		region	245
1.5.	Power of radio-electronic transmitter over 1 000 W	city of republican significance and capital	2 344
		region	425
2.	Television/UHF band
2.1.	Power of radio-electronic transmitter up to 50 W inclusive	city of republican significance and capital	51
		region	9
2.2.	Power of radio-electronic transmitter up to 250 W inclusive	city of republican significance and capital	228
		region	41
2.3.	Power of radio-electronic transmitter up to 500 W inclusive	city of republican significance and capital	605
		region	110
2.4.	Power of radio-electronic transmitter up to 1 000 W inclusive	city of republican significance and capital	855
		region	155
2.5.	Power of radio-electronic transmitter over 1 000 W	city of republican significance and capital	1 481
		region	269

4. If the radio-frequency spectrum is used for pilot operation, competitions, exhibitions and other events for a period of up to six months inclusive, the fee amount shall be determined by the type of radio communication, the area of coverage by the radio-frequency spectrum and the power of a radio-electronic transmitter and shall correspond to the period of its actual use, but shall not be less than 1/12 of the annual fee rate.

In case of using technology with a duplex (simplex) channel with a bandwidth different from that specified in paragraphs 2 and 3 of this Article, the fee rates shall be determined on the basis of the proportion of the bandwidth of the duplex (simplex) channel actually applied by the payer to the bandwidth of the duplex (simplex) channel specified in paragraphs 2 and 3 of this Article.

In case of using broadband signal technology, the fee shall be charged for a bandwidth of 2 MHz to receive/2 MHz to transmit.

Footnote. Article 595 is in the wording of the Law of the Republic of Kazakhstan dated 28.12.2018 No. 210-VI (shall be enforced from 01.01.2019); dated 11.07.2022 No. 135-VII (shall be enforced from 01.01.2023).