Payers of the payment are operators of Category I, II and III facilities as defined by the Environmental Code of the Republic of Kazakhstan.
A legal entity may, by its decision, recognize its structural subdivision as an independent payer of the payment with respect to the volumes of environmental emissions generated by such structural subdivision.
The decision of the legal entity, or the cancellation of such decision, shall take effect from January 1 of the year following the year in which such decision was adopted.
Taxpayers applying the special tax regime for peasant or farm households are not payers of the payment in respect of negative environmental impact arising from activities subject to the special tax regime for peasant or farm households.
The taxable object is the actual volume of negative environmental impact (mass, or the unit of activity measurement for radioactive waste) during the reporting period:
for Category I and II facilities — within the established standards and limits;
for Category III facilities — within the declared volume;
including the volume determined as a result of state environmental control conducted by the authorized environmental protection body and its territorial bodies to monitor compliance with the environmental legislation of the Republic of Kazakhstan, in the form of:
emissions of pollutants;
discharges of pollutants;
disposed waste;
sulfur placed in open form on sulfur maps and generated in the course of hydrocarbon exploration and/or production operations.
The payment rates are established as multiples of the monthly calculation index (MCI) effective as of the first day of the tax period and are set out in Article 639 of the Tax Code of the Republic of Kazakhstan.
