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

of October 30, 2025 No. 295-O

About establishment of the amount of inappropriate use of means of liquidating fund of grounds of waste disposal

According to article 249 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve procedure for establishment of the amount of inappropriate use of means of liquidating fund of the ground of waste disposal, according to appendix to this order.

2. At the scheduled time to provide to department of waste management of the Ministry of Ecology and Natural Resources of the Republic of Kazakhstan:

1) the direction of this order in the state and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts 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;

3) within ten working days after official publication of this order 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 Aliyev Zhomart Shiyapovich.

4. This order becomes effective since January 1, 2026.

Appendix

to the Order of the Minister of Ecology and Natural Resources of the Republic of Kazakhstan of October 30, 2025 No. 295-O

About establishment of the amount of inappropriate use of means of liquidating fund of the ground of waste disposal

1. This order determines the sums of inappropriate use of means of liquidating fund of the ground of waste disposal (further - the order) is drafted for the purpose of establishment of procedure for determination of the amount of inappropriate use of means of liquidating fund of the ground of waste disposal (further - liquidating fund).

2. In this order 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. Operation of the order extends to operators of grounds.

4. According to Item 16 of article 350 of the Ecological code of the Republic of Kazakhstan, the project of the ground of waste creation of liquidating fund for its closing, recultivation of lands, conducting monitoring of impact on the environment and control of pollution after closing of the ground is provided.

Inappropriate use of means of liquidating fund is understood as expenditure of money on the purposes which are not provided by part one of this Item.

5. Identification of the facts of inappropriate use of means of liquidating fund is performed:

1) when carrying out the state environmental control regarding observance to requirements, stipulated in Article 350 Ecological codes of the Republic of Kazakhstan;

2) based on materials of audit or financial inspections.

6. For calculation of the amount of inappropriate use documentary operation analysis on the annual contributions to liquidating fund created according to Item 7 of 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 is carried out (it is registered in the register of state registration of regulatory legal acts No. 29286), with comparison of the made expenses to the approved target directions of use of means enshrined in the project documentation, the estimate and ecological permission.

7. Join in calculation of the amount of inappropriate use of means of liquidating fund:

1) the expenses made on the purposes which are not connected with liquidation of the ground and actions for recultivation;

2) the expenses made without supporting documents (agreements, acts of the performed works, estimate calculations).

8. Results of calculation are drawn up by the act of results of check according to the procedure, the provided Rules of registration of acts of appointment, additional acts of prolongation of terms of preventive control with visit of subject (object) of control and supervision and (or) check, refusal in their registration and cancellations, notifications on suspension, renewal, prolongation of terms of preventive control with visit of subject (object) of control and supervision and (or) check, change of list of participants and submission of information accounting documents on preventive control with the visit of subject (object) of control and supervision and (or) check and their results approved by the order of the deputy. The Attorney-General of the Republic of Kazakhstan of December 25, 2020 No. 162 (it is registered in the register of state registration of regulatory legal acts No. 21964).

9. The authorized body in the field of environmental protection determines the sum of inappropriate use of means of liquidating fund of grounds and sends data to taxpayers and to tax authority, according to article 249 of the Tax Code of the Republic of Kazakhstan.

10. Persons which allowed inappropriate use of means of liquidating fund bear responsibility, stipulated in Article 324 Codes of the Republic of Kazakhstan about administrative offenses.

11. The amount of inappropriate use is recognized the income of the taxpayer and is subject to inclusion in gross annual income according to the procedure, stipulated in Clause 249 Tax codes of the Republic of Kazakhstan.

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