Payment for the negative impact on the environment: briefly about the main thing
What do we pay for?
For emissions and discharges of pollutants, the placement of sulfur in an open manner on sulfur maps and the disposal of waste — if there is an environmental permit and a declaration of environmental impact (according to the Environmental Code of the Republic of Kazakhstan).
Who pays?
Operators of facilities of I, II and III categories, defined by the Environmental Code of the Republic of Kazakhstan.
Important for business:
A legal entity may decide to recognize its structural unit as a payer in terms of its emissions. Such a decision (or its cancellation) comes into force on January 1 of the year following the year of adoption.
Who doesn't pay?
Taxpayers on the CPR for farms — according to the impact arising from the activities covered by this special regime.
What is taxed?
The actual amount of negative impact during the reporting period (mass; unit of activity — for radioactive waste):
• emissions of pollutants;
• discharges of pollutants;
• Buried waste;
• sulfur deposited by an open method on sulfur maps during the exploration and (or) production of hydrocarbons.
For objects of categories I and II — within the established standards and limits, for category III — within the declared volume. The amount established based on the results of the state environmental control is also taken into account.
Bids
They are determined in the amount of a multiple of the monthly calculation index effective on the 1st day of the tax period (Article 639 of the Tax Code of the Republic of Kazakhstan).
