The fee for the negative impact on the environment (hereinafter referred to as the fee) is charged for emissions and discharges of pollutants (emissions into the environment), the placement of sulfur in open form on sulfur maps and waste disposal carried out on the basis of the relevant environmental permit and environmental impact declaration 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 in 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 amounts of negative impact on the environment established during the implementation of inspections on compliance with 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.
According to Article 574 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), payers of fees are operators of objects of I, II and III categories defined in accordance with the Environmental Code of the Republic of Kazakhstan.
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 a legal entity, or the cancellation of such a decision, shall enter into force on January 1 of the year following the year of the 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, due to the negative impact on the environment resulting from the implementation of activities that are subject to a special tax regime for peasant or farm farms.
The object of taxation is the actual amount of negative impact on the environment (mass, unit of activity measurement - for radioactive waste) in the reporting period (for objects of categories I and II - within the established standards and limits, for objects of category III - within the declared volume), including established by the results of the implementation by the authorized body in the field of environmental protection and its territorial bodies of state environmental control over compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control), in the form of:
1) emissions of pollutants;
2) discharges of pollutants;
3) buried waste;
4) placed sulfur in an open form on sulfur maps, formed during operations for the exploration and (or) production of hydrocarbons.
The fee rates are determined in the amount of a multiple of the MCI established by the law on the republican budget and effective on the first day of the tax period.
The rates of payment for the placement of sulfur in open form on sulfur maps formed during operations for the exploration and (or) production of hydrocarbons are 3.77 MCI per ton.
Local representative bodies have the right to raise the rates established by Article 576 of the Tax Code no more than twice, with the exception of the rates established by paragraph 3 of Article 576 of the Tax Code.
Fee amount:
1) is calculated by payers who are operators of objects of I and II categories, based on the objects of taxation specified in Article 575 of the Tax Code and the established rates of payment using the coefficients provided for in Article 577 of the Tax Code;
2) is calculated by payers who are operators of objects of the III category, based on the declared objects of taxation specified in Article 575 of the Tax Code and the established rates of payment;
3) is calculated by the tax authorities using the coefficients provided for in this article, based on the established fee rates and the undeclared part of the objects of taxation defined by Article 575 of the Tax Code, identified, including, according to information obtained as a result of state environmental or tax control and submitted in the manner, in the form and within the time limits that are established paragraph 3 of Article 573 of this Code.
If the amount of the fee is charged in accordance with subparagraph 3), the tax authority shall issue a corresponding notification within ten working days from the date of receipt of the information provided for in paragraph 3 of Article 573 of the Tax Code.
When calculating by individual payers the amount of fees for objects that have a negative impact on the environment, for which a comprehensive environmental permit does not apply, coefficients are applied to the corresponding fee rates in accordance with Article 577 of the Tax Code.
At the same time, the coefficients established by the first part of paragraph 2 of Article 577 are applied to the volumes of negative impact on the environment within the standards and limits established in the relevant environmental permits of payers for objects of categories I and II, or the volumes of negative impact on the environment specified in declarations for objects of category III.
Payers of fees who are operators of objects of I and II categories, with volumes of payments up to 100 MCI in the total annual volume, have the right to redeem the standards or limits of negative impact on the environment established by the authority issuing the permit. The redemption of standards or limits is made with full prepayment for the current year when issuing a permit document no later than March 20 of the reporting tax period.
Upon receipt of a permit document after the specified period, the redemption of the standard is made no later than the 20th day of the month following the month in which the permit document was received.
The amount of the fee is paid to the budget at the location of the source (object) of the negative impact on the environment specified in the permit document, with the exception of mobile sources of pollution.
The amount of payment for mobile sources of pollution is paid to the budget:
1) for mobile sources subject to state registration - at the place of registration of mobile sources determined by the authorized state body during such registration;
2) for mobile sources of pollution that are not subject to state registration - at the location of the taxpayer, including at the location of a structural subdivision of a legal entity (if it is entrusted with the fulfillment of a tax obligation).
The current amounts of fees for the actual amount of negative environmental impact are paid by payers no later than the 25th day of the second month following the reporting quarter, with the exception of payers specified in paragraph 3 of this article.
The tax period is determined in accordance with Article 314 of this Code.
The payers of the fee submit to the tax authorities a declaration at the location of the object of pollution, with the exception of the declaration on mobile sources of pollution.
The declaration is submitted to the tax authorities for mobile sources of pollution:
1) subject to state registration - at the place of registration of mobile sources determined by the authorized state body during such registration;
2) not subject to state registration - at the location of the taxpayer.
The declaration is submitted by the payers of the fee, with the exception of those specified in paragraph 3 of Article 579 of the Tax Code, quarterly, no later than the 15th day of the second month following the reporting quarter.
Payers of fees with amounts of payments up to 100 MCI in the total annual volume submit a declaration no later than March 20 of the reporting tax period.
In case of registration of a permit document after the specified period, payers submit a declaration no later than the 20th day of the month following the month in which the permit document was received.