Payment for emissions to the environment
Article 573. General provisions
The fee for emissions into the environment (hereinafter referred to as the fee) is charged for emissions into the environment in the order of special nature management carried out in accordance with the environmental legislation of the Republic of Kazakhstan.
Territorial bodies of the authorized body in the field of environmental protection and local executive bodies of oblasts, cities of republican significance and the capital quarterly, no later than the 15th day of the second month following the reporting quarter, submit to the tax authorities at their location information about payers of fees and objects of taxation, issued environmental permits, established emission standards to the environment environment, changes made to environmental permits and to the established standards of emissions into the environment, as well as information on nature users concerning their temporary storage of production and consumption waste (volumes, established terms of temporary storage, the actual period of placement) - in the form established by the authorized body.
The authorized body in the field of environmental protection and its territorial bodies shall submit to the tax authorities at their location information on the actual volumes of emissions into the environment established during the implementation of inspections on compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control), taking into account the appeal of the results of such inspections in accordance with the laws of the Republic of Kazakhstan, in the form and in accordance with the procedure established by the authorized body, within no later than ten working days after the expiration of the time limits for appealing the results of such inspections provided for by the laws of the Republic of Kazakhstan.
Article 574. Payers of fees
The payers of the fee are persons who carry out emissions into the environment.
A legal entity has the right, by its decision, to recognize its structural subdivision as an independent payer of the fee in terms of the volume of emissions into the environment of such a structural subdivision.
The decision of the legal entity specified in the first part of this paragraph, or the cancellation of such a decision, shall enter into force on January 1 of the year following the year of adoption of such a decision.
If a legal entity by its decision has recognized a newly created structural subdivision of a legal entity as an independent payer of the fee, then such a decision is put into effect from the date of creation of this structural subdivision or from January 1 of the year following the year of creation of this structural subdivision.
Taxpayers who apply a special tax regime for peasant or farm farms are not payers of the fee for emissions into the environment generated as a result of carrying out activities that are subject to a special tax regime for peasant or farm farms.
Gl. spec. department of administration of legal entities
UGD in the Enbekshikazakh district Turarov A.