In accordance with paragraph 1 of 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 for negative environmental impact (hereinafter referred to as the fee) are operators of objects of I, II and III categories defined in accordance with the Environmental Code of the Republic of Kazakhstan (hereinafter referred to as the Environmental Code code).
Paragraph 6 of Article 12 of the Environmental Code stipulates that the operator of an object in the Environmental Code means a natural or legal person whose property or other legal use is an object that has a negative impact on the environment.
Thus, the payers of the fee can be both owners and tenants by agreement.
According to Article 575 of the Tax Code, 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.
By paragraph 1 of Article 579 of the Tax 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.
In accordance with paragraph 3 of Article 418 of the Environmental Code, operators of facilities put into operation before July 1, 2021, or facilities not put into operation, for which positive conclusions of the state environmental expertise or complex non-departmental expertise were issued before July 1, 2021, which were recognized as subjects of special nature management in accordance with the Environmental Code of the Republic of Kazakhstan dated January 9, 2007, They are obliged to submit an application to the authorized body in the field of environmental protection no later than August 1, 2021 in order to assign the relevant objects to categories I, II, III and IV in accordance with the provisions of the Environmental Code.
The application form, the procedure for its consideration and the determination of the category of the object in accordance with the requirements of the Environmental Code are approved by the authorized body in the field of environmental protection.
Thus, in order to determine whether the relevant objects belong to a certain category of objects that have a negative impact on the environment (I, II, III and IV categories), the taxpayer must send an application to the authorized body in the field of environmental protection.
If objects are assigned to category IV, the taxpayer does not have tax obligations for such objects (for submitting tax reports and paying fees).