Article 105. Payment for forest use of the State Forest Fund of the Forest Code of the Republic of Kazakhstan

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The footnote. Title of Article 105 as amended by the Law of the Republic of Kazakhstan dated 10.12.2008 N 101-IV (effective from 01.01.2009).

1. The use of the state forest fund is carried out for a fee.

2. The fee for forest use on the plots of the state forest fund is charged for certain types of forest management provided for by the tax legislation of the Republic of Kazakhstan.

3. The fee for forest use on the plots of the state forest fund is established taking into account the beneficial properties of forests, quality, remoteness of cutting areas from public roads, terrain and types of logging.

4. The rates, the procedure for calculating and paying the amounts of fees for forest use on the plots of the state forest fund are determined in accordance with the tax legislation of the Republic of Kazakhstan.

At the same time, the fee rates are set depending on the type of forest use and their specific features, which are measured: by area - in hectares (ha), by volume - in dense cubic meters (m3) or folded cubic meters (m3 square), by quantity - in pieces, by weight - in kilograms (kg), hundredweight (c), tons (t) in a fresh (raw-growing) state.

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