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

Article 597. Taxable period

A taxable period is determined in accordance with Article 314 of this Code.
Clause 9. Fee for the provision of long-distance and (or) international telephone communication, as well as cellular communication
Article 598. General provisions

1. The fee for the provision of long-distance and (or) international telephone communication, as well as cellular communication (for the purposes of this Clause, hereinafter referred to as the fee) is charged for the right to provide:

1) long-distance and (or) international telephone communication;

2) cellular communication.

2. The right to provide long-distance and (or) international telephone communication, as well as cellular communication, is certified by permits issued by the authorized state body for the state policy in the field of communications in the manner prescribed by the legislation of the Republic of Kazakhstan.

3. Territorial subdivisions of the authorized state body for the state policy in the field of communications shall submit information on the payers, items subject to the fee, issued permits, the period of their validity, alterations and additions to issued permits to tax authorities in accordance with the procedure established by the authorized body, within the following time limits:

1) in the case established by part one of paragraph 3 of Article 602 of this Code – on or before February 25 of a taxable period;

2) in the case established by part two of paragraph 3 of Article 602 of this Code – on or before the 25^th day of a month following the month, in which a taxpayer obtained a permit to provide long-distance and (or) international telephone communication, as well as cellular communication.
Article 599. The fee payers

The fee payers are legal entities that are operators of long-distance and (or) international telephone communication, as well as cellular communication, whose right to provide long-distance and (or) international telephone communication, as well as cellular communication, was granted to them in the manner established by the Law of the Republic of Kazakhstan “On Communication”.