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

Article 606-4. Tax period and tax declaration

1.The tax period for calculating the fee shall be a quarter.

2.The declaration shall be provided to the tax authority at the taxpayer’s location on a quarterly basis no later than the 15th day of the second month following the reporting quarter.

Footnote. Article 606-4 - as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).



Article 606-5. Calculation and payment procedure

1. The amount of the fee shall be calculated by the fee payers based on the actual volumes of electric energy consumed in the course of digital mining and the established fee rate.

2. Fee payers shall pay the current fee amounts to the budget on a quarterly basis no later than the 25th day of the second month following the reporting quarter.

3. The amount of the fee is payable to the budget at the taxpayer’s location.

Footnote. Article 606-5 - as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Chapter 70. STATE DUTY. CONSULAR FEE

Clause 1. State duty
Article 607. General provisions

1. The state duty is a payment to the budget charged for committing legally significant actions, including those related to the issuance of documents (their copies, duplicates) by authorized state bodies or their officials.

2. Quarterly, on or before the 20^th day of a month following a reporting quarter, the authorized state bodies or their officials shall submit information on the state duty payers and the state duty amounts calculated by them to the tax authority at the place of their location in accordance with the procedure established by the authorized body.