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

Article 600. Taxable period

A taxable period for the fee calculation is a calendar year from January 1 through December 31.
Article 601. The fee rates

The fee rates are established by the Government of the Republic of Kazakhstan.
Article 602. The order for calculation and payment

1. The fee amount is calculated by the authorized state body for the state policy in the field of communications on the basis of the payers’ income from the provision of electric communication (telecommunications) services for a previous year and the established fee rates of payment.

2. If a period for providing long-distance and (or) international telephone communication, as well as cellular communication, within a reporting taxable period is less than one year, the fee amount is determined by dividing the fee amount calculated for a year by twelve and multiplying the quotient by the actual number of months of provision of long-distance and (or) international telephone communication, as well as cellular communication, within a reporting period.

In this case, the actual period for the provision of long-distance and (or) international telephone communication, as well as cellular communication, within a reporting taxable period is determined from the beginning of a taxable period (if the right to provide long-distance and (or) international telephone communication, as well as cellular communication, based on a permit was in effect (arose) as of the date of the beginning of the taxable period) or from the 1^st day of the month, in which such right arose, until the 1^st day of the month, in which such right is terminated, or until the end of the taxable period (if such right was available (in effect) as of the end date of the taxable period).

3. The authorized state body for the state policy in the field of communications shall issue a notice indicating the annual fee amount and send it to a payer on or before February 20 of a current reporting period.

If a permit certifying the right was obtained after the date established by part one of this paragraph, the authorized state body for the state policy in the field of communications sends a notice to a payer indicating the fee amount on or before the 20^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.

4. Unless otherwise established by this paragraph, the annual fee shall be paid to the budget at the location of the payer in equal parts on or before March 25, June 25, September 25 and December 25 of a current year.

If a permit certifying the right to provide long-distance and (or) international telephone communication, as well as cellular communication, is obtained after one of the above dates for the fee payment, the first date for making the payment to the budget is the next scheduled payment date after the receipt of the notice specified in paragraph 3 of this article.

At the same time, the fee amount to be paid to the budget is redistributed in equal parts among the forthcoming payment dates in a current year.
Clause 10. Fee for the placement of outdoor (visual) advertising