Who pays for emissions in Kazakhstan?
We're just figuring it out 
*Payers* are sole proprietors and LLP companies that have facilities that affect the environment. Even if the object is rented, you still need to pay.
*Object categories:*
I–II (significant and moderate impact)
Large enterprises (oil and gas, metallurgy, energy, etc.)
are required to obtain an environmental permit (up to 10 years)
, pay emissions and submit form 870.00
 III (minor impact)
Productions: concrete, shoes, soap, carpets, etc.
 no permit is needed
, but every year — environmental declaration (on waste)
IV (minimal impact)
Service stations, car washes, cafes, shops, etc.
They DON'T pay for emissions
 They DON'T submit reports
 Important:
If the waste exceeds the limits (for example, >1 ton of hazardous or >10 tons of non-hazardous), the business automatically goes into category III.
Separately: farmers do NOT pay a single land tax either.
*How do I define my category?*
Current business — apply via elicense.kz (up to 15 days)
New project — the category is determined at the planning stage
 If in doubt, it is better to submit an application to the Department of Ecology and receive an official response.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1189741?lang=kk