of January 2, 2021 No. 402-VI ZRK
About modification and amendments in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (tax code) and the law of the Republic of Kazakhstan "On enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (tax code)" for environmental issues
Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:
1. In the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (Sheets of Parliament of the Republic of Kazakhstan, 2017, No. 22-І, 22-II, Art. 107; 2018, No. 10, Art. 32; No. 11, Art. 37; No. 13, Art. 41; No. 14, Art. 42, 44; No. 15, Art. 50; No. 19, Art. 62; No. 22, Art. 82, 83; No. 24, Art. 93, 94; 2019, No. 1, Art. 2, 4; No. 2, Art. 6; No. 5-6, of Art. 27; No. 7, Art. 37, 39; No. 8, Art. 45; No. 15-16, of Art. 67; No. 19-20, of Art. 86; Art. No. 21-22, 90, 91; No. 23, Art. 103, 108; No. 24-І, Art. 118, 119; No. 24-II, Art. 123; 2020, No. 9, Art. 32; No. 14, Art. 70; The law of the Republic of Kazakhstan of December 10, 2020 "About modification and amendments in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Law of the Republic of Kazakhstan "On enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" published in the Egemen Kazakhstan and Kazakhstan Truth newspapers on December 11, 2020):
1) in table of contents:
in Article 253 heading to replace the word "placements" with the word "burials";
to state heading of paragraph 4 of Chapter 69 in the following edition:
"Paragraph 4. Payment for negative impact on the environment";
The paragraph the fourth to state 2) to part two of Item 1 of Article 49 in the following edition:
"negative impact on the environment.";
3) subitem in paragraph five 2) of Item 5 of Article 101 of the word "issues in" shall be replaced with words "negative impact on";
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