Article 632. The procedure for calculating and paying fees for the use of wildlife of the Tax Code of the Republic of Kazakhstan
1. The amount of the fee is calculated by the payers based on the established rates and the number of animals or weight (for certain types of aquatic animals).
When calculating the amount of fees for foreigners when hunting in the Republic of Kazakhstan, a coefficient equal to 10 is applied to the established rates.
2. The amount of the fee is paid to the budget at the place of obtaining permission to use the wildlife. Payment is made before obtaining a permit by transfer through banking organizations, with the exception of fees for the use of species of animals that are objects of commercial fishing, if the amount of the fee payable to the budget exceeds 350 times the monthly calculation index for the quotas for the withdrawal of commercial fishing objects of the current year.
Payment of fees for the use of species of animals that are objects of commercial fishing, in excess of the amount of the fee payable to the budget, in the amount of more than 350 times the monthly calculation index for quotas for the seizure of commercial fishing objects of the current year, is made in installments in the following terms:
until December 25 of this year – 20 percent of the total quota issued this year;
until March 25 of the year following the year in which the quota was issued, 40 percent of the total quota issued in the current year;
until June 25 of the year following the year in which the quota was issued, 40 percent of the total quota issued in the current year.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 632. Deadlines for submitting a declaration of assets and liabilities of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
The declaration of assets and liabilities is submitted at the place of residence (stay) no later than September 15 of the current year in which the obligation to submit the declaration arose.
The provisions of part one of this article regarding the time limits for submitting a declaration of assets and liabilities do not apply to persons who submit a declaration of assets and liabilities as:
candidates for elective positions, for a public position or a position related to the performance of state or equivalent functions, in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On Combating Corruption" and their spouses;
persons wishing to become major participants in a bank, insurance (reinsurance) organization, or investment portfolio manager in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", and "On the Securities Market".
The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.
This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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