In accordance with paragraph 1 of Article 33 of the Civil Code of the Republic of Kazakhstan (hereinafter – the Civil Code), an organization is recognized as a legal entity that has separate property on the right of ownership, economic management or operational management and is responsible for its obligations with this property, can acquire and exercise property and personal non-property rights and obligations on its own behalf, be a plaintiff and a defendant in court. A legal entity must have an independent balance sheet or an estimate.
By paragraph 1 of Article 44 of the Civil Code, legal entities, except for special financial companies, state Islamic special financial companies financed by the founder of institutions and state-owned enterprises, are liable for their obligations with all property belonging to them.
Paragraph 3 of Article 43 of the Civil Code branches and representative offices are not legal entities. They are endowed with property by the legal entity that created them and act on the basis of the regulations approved by it.
In accordance with paragraph 6 of Article 12 of the Environmental Code of the Republic of Kazakhstan (hereinafter referred to as the Environmental Code), the operator of an object in the Environmental Code means an individual or legal entity owned or otherwise legally used by an object that has a negative impact on the environment.
Subparagraph 1) Paragraph 1 of Article 88 of the Environmental Code, the state environmental expertise is organized and conducted by the authorized body in the field of environmental protection in relation to project documentation for the construction and (or) operation of Category I facilities within the framework of the procedure for issuing environmental permits, as well as the procedure for reviewing complex environmental permits.
In accordance with paragraph 1 of Article 27 of the Environmental Code, the authorized body in the field of environmental protection is the central executive body that carries out management and intersectoral coordination in the field of environmental protection, meteorological and hydrological monitoring.
In accordance with paragraph 1 of the Decree of the Government of the Republic of Kazakhstan dated July 5, 2019 No. 479 "Issues of the Ministry of Ecology, Geology and Natural Resources of the Republic of Kazakhstan", the Ministry of Ecology, Geology and Natural Resources of the Republic of Kazakhstan is a state body of the Republic of Kazakhstan that provides leadership in the areas of formation and implementation of state policy, coordination of management processes in the areas of environmental protection environment, meteorological and hydrological monitoring, development of the "green economy", waste management (with the exception of medical, biological and radioactive waste), protection, control and supervision of the rational use of natural resources, state geological exploration of the subsoil, reproduction of mineral resources, use and protection of water resources, water supply, sanitation, forestry, protection, reproduction and use of wildlife and specially protected natural resources territories.
Thus, the Civil and Environmental Codes do not provide for the presentation of a category other than a legal entity to a branch.
In this connection, in the absence of structural units of supporting documentation from the authorized body, according to their classification to any category, structural units are operators of the same category as a legal entity.
In accordance with paragraph 1 of Article 574 "On Taxes and Other Mandatory Payments to the Budget (hereinafter referred to as the Tax Code), payers of fees for negative Environmental Impact (hereinafter referred to as the fee) are operators of facilities of categories I, II and III, defined in accordance with the Environmental Code of the Republic of Kazakhstan.
Article 576 of the Tax Code provides for payment rates for payers, and paragraph 4 of the above article provides for payment rates for emissions of pollutants into the atmospheric air from mobile sources.
By paragraph 2 of Article 574 of the Tax Code, 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.
Based on the above, structural divisions, legal entities-operators of categories I, II and III, without confirmation from the authorized bodies of assignment to other categories, will be payers of fees for mobile facilities.