Date of publication: 19.12.2024 09:28
Date of changing: 19.12.2024 09:29

The Department of State Revenue for the Abai region reports the following.

On the basis of paragraph 1 of Article 574 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget", payers of fees for negative environmental impact (hereinafter referred to as the fee) are operators of facilities of categories I, II and III, defined in accordance with the Environmental Code of the Republic of Kazakhstan (to determine the category of an object, you must contact the authorized body in the field of environmental protection).

Operators of category IV facilities are not payers of fees (including for mobile sources of pollution) and do not submit tax reports on this fee.

Thus, the amounts of fees paid by operators of category IV and non-category facilities are mistakenly paid.

 If the object is classified as category IV for mistakenly paid amounts, you have the right to submit an application for a set-off/refund through the Taxpayer's Account, the e-Salyq Azamat application.