GREENORDA PROJECT LLP provides services for the preparation of various types of reports for Kazakhstan enterprises including:

  • Tax;
  • Statistics;
  • Ecological control;
  • Hazardous waste.

Taxes

 Legislative framework:

Environmental Code of the Republic of Kazakhstan;

Tax Code of the Republic of Kazakhstan;

Minister of Finance of the Republic of Kazakhstan Order on December 25, 2014 No. 587 “On the approval of forms of tax reporting and rules for their compilation”.

Environmental emissions are charged for emissions to the environment through special environmental management.

Special environmental management is based on an environmental permit issued by an authorized state authority in the field of environmental protection or by local executive authorities, except for the release of pollutants from mobile sources.

Emissions to the environment without a legally prescribed permit document are considered as emissions to the environment beyond the established emission standards to the environment, except for the emissions from mobile sources.

Environmental users who carry out emissions to the environment submit a declaration to the tax authorities at the location of the pollution object.

The declaration reflects the actual emissions to the environment within and/or above the established emission norms for the environment.

The objects of taxation are:

Emissions of pollutants;

Discharges of pollutants;

The amount of waste disposal of production and consumption;

The quantity of deployed sulfur produced during oil operations.

The rates of payment are based on the amount of the monthly calculated indicator established by the Law on the Republican Budget (Monthly Calculation Index) early in the tax period.

The rates of payment increase by ten times for emissions to the environment beyond the established norms. (Article495 of the Tax Code of the Republic of Kazakhstan).

Frequency of the declaration – quarterly not later than the 15th day of the second month following the reporting quarter