The Department of State Revenue for the Kostanay region recalls: in connection with the amendments made from January 1, 2022 to Article 574 of the Code of the Republic of Kazakhstan "On Taxes and Other mandatory Payments to the Budget" dated December 25, 2017 No. 120-VI SAM, payers of fees for negative environmental impact are recognized:
Operators of facilities of I, II and III categories,
defined in accordance with the Environmental Code of the Republic of Kazakhstan.
Who is NOT a payer:
Operators of Category IV objects;
Operators of objects that are not subject to normalization and categorization;
Owners of mobile sources of pollution (vehicles, etc.).
These entities do not pay a fee for negative environmental impact and do not submit tax reports on this fee.
Important!
To correctly determine the category of an object that has a negative impact,
we recommend contacting the authorized body in the field of environmental protection,
which carries out categorization in accordance with the Environmental Code.
CGD Contact Center: 1414
Website: www.kgd.gov.kz

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1085871?lang=kk