In accordance with the Tax Code, the norms regulating the activities of digital mining came into force on 01.01.2022.
The payers of the fee are persons engaged in digital mining.
According to Article 606-3 of the Tax Code, the mining fee rate is determined in the amount of 1 tenge per 1 kilowatt-hour of electric energy consumed during digital mining.
According to paragraph 2 of Article 606-5, the payers of the fee pay to the budget the current amounts of the fee quarterly no later than the 20th day of the month following the reporting quarter.
Thus, the payment of the mining fee is made at the place of registration according to KBK 105 317.