The environmental impact fee is charged for emissions and discharges of pollutants (emissions into the environment), the open-air placement of sulfur on sulfur storage pads, and the disposal of waste carried out on the basis of the relevant environmental permit and environmental impact declaration in accordance with the environmental legislation of the Republic of Kazakhstan.

Payers of the fee are operators of Category I, II and III facilities as defined by the Environmental Code of the Republic of Kazakhstan.

A legal entity may, by its decision, recognize its structural subdivision as an independent payer of the fee with respect to the environmental emissions generated by such structural subdivision.

A decision of a legal entity, or the revocation of such decision, shall take effect from January 1 of the year following the year in which the decision was made.

Taxpayers applying the special tax regime for peasant or farm households are not payers of the environmental impact fee with respect to negative environmental impacts arising from activities covered by the special tax regime for peasant or farm households.

The taxable object is the actual volume of negative environmental impact (mass or, for radioactive waste, the unit of activity) during the reporting period, including the volume established based on the results of state environmental control carried out by the authorized environmental protection body and its territorial divisions to monitor compliance with the environmental legislation of the Republic of Kazakhstan:

for Category I and II facilities — within the established standards and limits;

for Category III facilities — within the declared volume.

The taxable object includes:

emissions of pollutants;

discharges of pollutants;

disposed waste;

sulfur placed in open-air sulfur storage pads and generated during exploration and/or production operations involving hydrocarbons.

The fee rates are established as multiples of the monthly calculation index (MCI) effective as of the first day of the tax period and are set out in Article 639 of the Tax Code of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1304602?lang=ru