The fee for digital mining (hereinafter referred to as the “fee”) is charged on the volume of electrical energy consumed for digital mining. The following persons are liable to pay the fee:

Persons engaged in digital mining within the territory of the Republic of Kazakhstan;

Persons providing services for the provision of comprehensive computing infrastructure for performing computational operations and processing data to persons engaged in digital mining.

For the purposes of digital mining, the fee shall be calculated at a rate of KZT 2 per kilowatt-hour of electrical energy consumed during the reporting period.

For the purposes of digital mining, the fee shall be calculated at a rate of KZT 1 per kilowatt-hour of electrical energy consumed when using electricity generated from renewable energy sources at power plants owned by the payer and located within the territory of the Republic of Kazakhstan, or from generating facilities that are not connected to the Unified Electric Power System of the Republic of Kazakhstan.

In the absence of a license to carry out digital mining activities, the absence of metering devices for monitoring electricity consumption, and/or if such devices are faulty, the fee for digital mining shall be calculated at a rate of KZT 25 per kilowatt-hour of electrical energy consumed.

In cases where metering devices for monitoring electricity consumption are absent and/or are faulty, the volume of electrical energy consumed for digital mining shall be calculated on the basis of continuous, 24-hour consumption at the maximum electrical power capacity.

The tax period for calculating the fee shall be a calendar quarter.

The declaration shall be submitted to the tax authority at the taxpayer’s place of location on a quarterly basis, no later than the 15th day of the second month following the reporting quarter.

Payers of the fee shall pay the current amounts of the fee to the budget on a quarterly basis, no later than the 25th day of the second month following the reporting quarter.