Who is obligated to pay the fee for the use of water resources from surface water bodies?
Answer:
Payers are individuals and legal entities that have obtained the right of special water use for the withdrawal of water resources directly from a surface water body in the manner established by the water legislation of the Republic of Kazakhstan. At the same time, special water use without an issued permit document is considered water use exceeding the established volumes of withdrawal and (or) use of water resources.
How is the amount of the fee for water withdrawal determined, and what rate is applied in 2026?
Answer:
The taxation object is, in particular, the volume of water withdrawn from a surface water body. The fee rates are established by local representative bodies based on an appropriate methodology.
If the actual volume of water withdrawal exceeds the established volume, a rate increased fivefold is applied to the excess volume.
Where and in what order must the declaration on the fee for the use of water resources be submitted?
Answer:
The fee declaration is submitted by taxpayers to the tax authority at the location of special water use.