LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 25, 2009 No. HK-11-22/4906

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan concerning payment procedure of ecological payments reports the following.

According to Item 1 of article 492 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) the payment for issues to the environment (payment) is levied for issues to the environment. According to article 494 of the Tax Code subject to taxation by payment is the actual amount of issues to the environment in limits and (or) over the established standard rates of issues to the environment.

The payment for issues according to Single budget classification of the Republic of Kazakhstan (EBK) approved by the Order of the Ministry of Economy and Budget Planning of the Republic of Kazakhstan of 22.12.2008 No. 265, is paid to the environment on code of budget classification 105316 "Payment for issues to the environment" and enlisted in the income of the local budget. The payment for issues over the established standard rates is also paid on this code.

According to Item 5 of article 101 of the Ecological code execution of the tax liabilities on payment for issues to the environment does not exempt the user of nature from compensation of damage caused to them to the environment.

The amounts of damage paid voluntarily according to claims of authorized body in the field of environmental protection or according to the judgment, according to EBK, belong to non-tax receipts and the means received from users of nature according to compensatory actions, means from realization of the confiscated tools of hunting and fishery, products illegally got" are enlisted in the republican budget on code 204110 ".

According to EBK for transfer of administrative penalties the following codes of non-tax receipts are approved:

- 204101 "The administrative penalties, penalty fee, sanctions, penalties imposed by the central state bodies, their territorial subdivisions, except for receipts from the organizations of oil sector";

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