ORDER OF THE MINISTER OF ECOLOGY AND NATURAL RESOURCES OF THE REPUBLIC OF KAZAKHSTAN

of October 30, 2025 No. 293

About establishment of rules of reference of the amounts on deduction of contributions to liquidating fund of the grounds of waste disposal transferred into the special deposit account in banks of the second level in the territory of the Republic of Kazakhstan and their sizes

According to with article 268 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of reference on deduction of the amounts of contributions to liquidating fund of the grounds of waste disposal transferred into the special deposit account in banks of the second level in the territory of the Republic of Kazakhstan and their sizes.

2. To provide to department of waste management of the Ministry of Ecology and Natural Resources of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Ecology and Natural Resources of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Ecology and Natural Resources of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. To impose control of execution of this order on the supervising vice-Minister of Ecology and Natural Resources of the Republic of Kazakhstan.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix

to the Order of the Minister of Ecology and Natural Resources of the Republic of Kazakhstan of October 30, 2025 No. 293

Rules of reference on deduction the amount of contributions to liquidating fund of the grounds of waste disposal transferred into the special account in banks of the second level in the territory of the Republic of Kazakhstan and their sizes

1. These rules are developed according to article 268 of the Tax Code of the Republic of Kazakhstan and determine procedure and conditions of reference on deduction the amount of the assignments for the purposes of the taxation performed by operators of the grounds of waste disposal in liquidating fund transferred into the special bank account of the second level in the territory of the Republic of Kazakhstan and also procedure for determination of their sizes.

2. In these rules the following concepts are used:

1) the ground of waste disposal (further - the ground) - specially equipped place of permanent placement of waste without intention of their withdrawal conforming to ecological, construction and sanitary and epidemiologic requirements;

2) the operator of the ground - physical person or legal entity in which legal use there is ground.

3. The liquidating fund of the ground of burial of municipal solid waste (further - liquidating fund) is created for the purpose of financing of actions for closing of the ground, recultivation of lands, to monitoring of impact on the environment and to control of pollution after closing of the ground, according to the approved project of liquidation and requirements of Item 16 of article 350 of the Ecological code of the Republic of Kazakhstan.

4. On deductions on the corporate income tax the contributions to Liquidating fund made in accounting tax period in case of simultaneous observance of the following conditions belong:

1) availability of the payment documents confirming money transfer into the special deposit account in bank of the second level or in the central authorized body on budget implementation;

2) availability of the copy of bank account agreement for forming of liquidating fund in bank of the second level or in the central authorized body on budget implementation (the special deposit account).

5. Reference on deduction is made according to article 268 of the Tax Code of the Republic of Kazakhstan within the size established by these rules.

6. The amount of annual contributions to Liquidating fund is determined by the operator of the ground proceeding from the estimated cost of works on closing of the ground, the recultivation of lands, to monitoring and control of pollution divided into normative useful life of the ground.

7. The amount of annual assignments is indexed on the official inflation index published by authorized body in the field of statistics.

8. The operator of the ground till March 31 of the year following reporting represents to authorized body in the field of environmental protection the report on their transfer according to the procedure provided by the Rules of forming by the operator of the ground of liquidating fund approved by the order of the Minister of ecology, geology and natural resources of the Republic of Kazakhstan of August 22, 2022 No. 579 (it is registered in the register of state registration of regulatory legal acts No. 29286).

9. The report is submitted with contents of data on balance on the special deposit account, transfer amounts for the accounting period, the added indexation and use of means.

10. In case of use of means of Liquidating fund not on purpose of the amount, earlier carried on deduction, are subject to inclusion in gross annual income of the taxpayer of that tax period in which such use, according to article 249 of the Tax Code of the Republic of Kazakhstan was allowed.

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