Article 625. General provisions tax code of the Republic of Kazakhstan

     1. payment for the use of Natural Resources (for the purposes of this paragraph – payment) shall include::

     1) water resources of surface water bodies;

    2) wildlife;

    3) plant and forest resources;

    4) during the implementation of the project, the mesh fence is removed for the use of sections of Fisheries reservoirs of international and (or) national significance intended for carrying out economic activities.

    2.payment for the use of water resources of surface water bodies is charged for special types of water use carried out on the basis of a special water use permit issued in accordance with the procedure established by the water legislation of the Republic of Kazakhstan.

    Special water use without a issued permit is considered as water use with the actual volume of water intake exceeding the established volume of water intake and (or) use of Water Resources.

    3.payment for the use of wildlife is charged in the order of special use of wildlife.

    The fee for the use of rare and endangered species of animals is established in each individual case by the Government of the Republic of Kazakhstan when issuing permits for the removal of these animals from the natural environment.

    Payment:

    1) animals were taken from the natural environment for research and economic purposes for the purposes of breeding, ring building, relocation, artificial breeding and reproduction, and then transferred to the natural environment;

    2) use of objects of the animal world that are the property of individuals and legal entities, artificially grown and kept in involuntary and (or) semi-voluntary conditions;

    3) fishing for the control of Fish and other aquatic animals for the purpose of biological justification for the use of fish resources and other types of aquatic animals is carried out by the authorized state body in the field of protection, reproduction and use of wildlife;

    4) withdrawal of species of animals, the number of which is subject to regulation in order to protect the health of the population, protect agricultural and other domestic animals from diseases, prevent harm to the environment, and prevent the risk of causing significant damage to agricultural activities.

    4.payment for the use of plant resources on plots of all categories of land, except for the lands of the State Forest Fund and specially protected natural areas, is charged in the order of special use in the preparation (collection) of wild-growing plant species for pharmaceutical, food and technical needs.

    5. on the plots of the State Forest Fund, a fee is charged for the following types of forest use:

    1) Wood preparation;

    2) preparation of resin and wood SAP;

    3) preparation of secondary wood resources (bark, branches, Tomars, roots, leaves, buds of trees and shrubs) ;

    4) indirect forest use (mowing, grazing, deer breeding, hunting, arrangement of apiaries and beehives, horticulture, horticulture, horticulture and other agricultural crops, medicinal plants and technical raw materials, wild fruits, nuts, mushrooms, berries and other food products, mosses, forest floor and fallen leaves, harvesting and harvesting of reeds);

    5) State Forest Fund plots:

    cultural and recreational, recreational, tourist and sports purposes;

    use for hunting needs;

    6) use of plots of the State Forest Fund for the cultivation of planting material of tree and shrub breeds and plantation seedlings for special purposes.

    For the purposes of this chapter, forest use is also subject to the seizure of rare and endangered species of plants, their parts or derivatives on the basis of a corresponding decision of the Government of the Republic of Kazakhstan.

    When a decision is made to withdraw rare and endangered species of plants from the natural environment, their parts or derivatives, the volume of such withdrawals, the amount of payment and the timing of its payment are established by the Government of the Republic of Kazakhstan in each individual case.

    The right to forest use on the plots of the State Forest Fund is granted on the basis of a logging ticket and a forest ticket (hereinafter referred to as a permit document) issued in accordance with the procedure and terms established by the forest legislation of the Republic of Kazakhstan.

    The right to use plant resources in accordance with the procedure for special use of the flora is granted in the event that a fee for the use of plant resources is introduced in accordance with the tax legislation of the Republic of Kazakhstan and a notification is sent about the preparation (collection) of wild-growing plants for pharmaceutical, food and technical needs.

    6.payment for the use of sections of fisheries water bodies of international and (or) national significance for the implementation of the grid economic activities during the implementation of the project, approved in accordance with the legislation of the Republic of Kazakhstan in the field of aquaculture, is charged for the right to carry out Grid economic activities.  

    7. Basin water inspections for the protection and regulation of the use of water resources are carried out quarterly, no later than the 25th day of the second month after the reporting quarter on payment payers and objects of taxation, their location, permits issued for special water use, the established volume of obtaining and (or) use of Water Resources, changes made to permits and volumes of obtaining and (or) use of Water Resources, State Control and supervision in the field of protection and use of water resources for compliance with the water legislation of the Republic of Kazakhstan, Submits information on the results of judicial acts on appealing the results of state control in the field of Use and protection of water resources for compliance with the water legislation of the Republic of Kazakhstan to the tax authorities at their location.

    8.the authorized state body in the field of protection, reproduction and use of wildlife and local executive bodies shall submit quarterly, no later than the 15th of the month following the reporting quarter, information on payers and objects of taxation to the tax authorities at their location.

    9. state forest owners (State Forestry institutions of local executive bodies; state forestry institutions and state organizations of the authorized body in the field of Forestry; Environmental institutions of the authorized body in the field of specially protected natural territories; state organizations of the authorized state body implementing the state policy in the field of railway transport and the authorized state body for highways (in accordance with their departmental subordination) submit information on payers and objects of taxation to the tax authorities at their location on a quarterly basis, no later than the 15th day of the second month after the reporting quarter.

    10.local executive bodies of Regions, Cities of Republican significance and the capital submit quarterly information on payers and objects of taxation for the use of plant resources to the tax authorities at their location no later than the 15th day of the second month following the reporting quarter (year).

    11.authorized bodies in the field of protection, protection, restoration and use of Forestry, specially protected natural areas and flora annually, no later than the 15th of the second month after the reporting year, submit to the tax authorities at their location information about payers and objects of taxation, the amount of which is determined in accordance with paragraphs 4 and 5 of this article.

    12.the authorized body in the field of aquaculture annually, no later than the 15th of the second month after the reporting year, submits to the tax authorities at its location information about payers and objects of taxation.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

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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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 625. Payers of Consular Fees code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)    

     The payers of the consular fee are foreigners, stateless persons and non-resident foreign legal entities, individuals and legal entities of the Republic of Kazakhstan, in whose interests the consular actions provided for in Article 626 of this code are performed.

On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan