The payment for the use of the radio frequency spectrum is charged for the radio frequency spectrum denominations (bands, ranges) allocated by the authorized state body responsible for implementing state policy in the field of communications.

The right to use the radio frequency spectrum is certified by permits issued by the authorized state body responsible for implementing state policy in the field of communications, in accordance with the procedure established by the Law of the Republic of Kazakhstan “On Communications”.

Amounts of the one-time payment for carrying out entrepreneurial activities involving the provision of communications services using the radio frequency spectrum, payable to the budget in accordance with the Law of the Republic of Kazakhstan “On Communications”, shall not be credited against the payment.

Territorial divisions of the authorized state body responsible for implementing state policy in the field of communications shall submit to the tax authorities at the place of location of the payers information on payers, taxable items, permits issued, their validity periods, amendments and additions made to the permits issued, notices sent to taxpayers, and the amounts of the payment within the following time limits:

where the authorized state body responsible for implementing state policy in the field of communications issues a notice specifying the annual amount of the payment and sends it to the payment payers no later than February 20 of the current reporting period, the information shall be submitted no later than February 25 of the tax period;

where a permit certifying the right to use the radio frequency spectrum is obtained after the above-mentioned deadline, the authorized state body responsible for implementing state policy in the field of communications shall send the taxpayer a notice specifying the amount of the payment no later than the 20th day of the month following the month in which the taxpayer obtained the permit to use the radio frequency spectrum. In this case, the payment shall be made no later than the 25th day of the month following the month in which the taxpayer obtained the permit to use the radio frequency spectrum.

Territorial divisions of the authorized state body responsible for implementing state policy in the field of communications shall, no later than the 25th day of the month following the reporting quarter, submit to the tax authorities at the place of location of the payers information on the payers of the one-time payment for carrying out entrepreneurial activities involving the provision of communications services using the radio frequency spectrum, the amounts of such one-time payment payable to the budget, and the deadlines for its payment.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1291774?lang=ru