In accordance with the environmental and tax legislation of the Republic of Kazakhstan, fees for negative environmental impacts are charged to operators of facilities that have an impact on the environment. At the same time, a special procedure is provided for Category IV facilities. According to the Tax Code of the Republic of Kazakhstan, payers of fees are operators of facilities of I, II and III categories.

            Operators of Category IV facilities are not considered payers of fees for negative environmental impact. If an object is classified as category IV, the taxpayer

has no obligation to calculate the fee; there is no obligation to submit tax reports on this fee; no payment is made for the negative impact on the environment.

           Additionally, we inform you that erroneously paid amounts of fees for category IV facilities are subject to offset or refund in accordance with the procedure provided for by the tax legislation of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1223709?lang=ru