Article 627. Object of taxation tax code of the Republic of Kazakhstan
1. the objects of taxation are:
1) the following::
the volume of water accumulated in dams and other supporting hydraulic and water-regulating structures;
water costs, confirmed by the authorized body in the field of protection and use of Water Resources on the basis of design data of water management systems, for filtration and evaporation in channels that carry out inter-basin flow diversion and in off-edge reservoirs that carry out flow regulation;
The volume of environmental and (or) sanitary and epidemiological discharges approved by the authorized body in the field of protection and use of Water Resources in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
the volume of water taken from a surface water body, with the exception of the volume of forced water supply to Irrigation Systems, confirmed by the authorized body in the field of protection and use of Water Resources, carried out in order to prevent flooding, flooding and flooding;
2) volume of electricity produced;
3) volume of transportation by water transport;
4) the volume of preparation (collection) of wild plant species for pharmaceutical, food and technical needs outside the territory of the State Forest Fund and specially protected natural areas;
5) the following::
carry out pruning in order to maintain the composition and shape of seedlings, as well as ensure its completeness inside young Willows (lighting, cleaning) and the volume of wood released by the root when carrying out cuttings related to the reconstruction of low-value tree seedlings and the formation of landscapes;
the volume of forest use and (or) the area of plots of the State Forest Fund put into operation, including in specially protected natural areas, with the exception of the volume of timber resources, resin, secondary forest resources seized for research work;
6) the area of sections of Fisheries reservoirs of international and (or) national significance intended for the implementation of netting economic activities during the implementation of the project.
2. fee:
1) for drainage of wood, recreation without ship towing;
2) use of earthmoving equipment;
3) The Swamp is not taken to dry.
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 627. Consular fee rates code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
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 the first part of this article in terms of the deadlines for submitting the declaration of assets and liabilities:
Candidates and their spouses for elected positions, public positions or positions 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";
In accordance with the laws of the Republic of Kazakhstan" on banks and banking activities in the Republic of Kazakhstan"," on insurance activities"," on the Securities Market", the bank, insurance (reinsurance) Organization, Investment Portfolio Manager shall not apply to persons submitting a declaration of assets and liabilities as persons wishing to become major participants.regulates power relations on the procedure for establishing, introducing, changing payments, canceling them, calculating and paying them, as well as relations related to the fulfillment of a tax obligation.
The Republic Of Kazakhstan
President
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