THE TAX SYSTEM OF THE REPUBLIC OF KAZAKHSTAN:
GENERAL INFORMATION
JANUARY 2006
Part 6
Charges:
Charge for the use of parcels of land -
Is collected for the allocation of parcels of land by the state for temporary paid land use (leasing).
Charge for the use of surface water resources -
Is collected for all types of special water use from surface sources, in which water is or is not removed from the surface sources.
Charge for environmental pollution -
Is collected for the performance of activity on the territory of the Republic of Kazakhstan that is classified as a special use of natural resources, as defined by legislative acts of the Republic of Kazakhstan.
Charge for the use of wildlife resources -
Is collected for the removal of animals living in the wild from their natural habitat.
Charge for the use of forest resources -
Is collected for the following types of forest uses:
- Logging;
- Procurement of turpentine and tree sap;
- Procurement of secondary timber materials (bark, branches, stumps, roots, leaves, buds of trees and bushes);
- Ancillary use of forest resources (haying and grazing of livestock, maral breeding, animal breeding, placement of beehives and apiaries, vegeculture, melon-growing, and growing of other farming cultures, procurement and gathering of medicinal plants and industrial raw materials, wild fruits, nuts, mushrooms, berries, and other edible forest products, procurement and gathering of moss, forest bedding, leaf litter and cane);
- Use of state forests parcels for cultural-recreational, recreation, tourist and sport purposes;
- Use of state forests parcels for hunting;
- Use of state forest parcels for scientific and research purposes.
Charge for the use of specially protected natural areas -
Is collected for the use of specially protected natural areas of the Republic of Kazakhstan for scientific, cultural, educational, training, tourist, recreational, and limited economic purposes.
Charge for the use of the radio frequency spectrum -
Is collected for bandwidths (bands, ranges) of the radio frequency spectrum (referred to hereinafter as radio frequency bandwidths) that are allocated by the authorized communications agency.
Charge for the use of the domestic long distance and (or) international telephone line -
Is collected for granting for the right to provide the domestic long distance and (or) international telephone line within the telecommunication net of common use.
Charge for the use of navigable waterways -
Is collected for the use of navigable waterways of the Republic of Kazakhstan.
Charge for the placement of outdoor (visual) advertising -
Is collected for the right to place outdoor (visual) advertising in the form of signs, display stands, illuminated display panels, billboards, transparencies, posters, and other permanent advertising installations in the right-of-way of public roadways and in population centers on the territory of the Republic of Kazakhstan.
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