LETTER OF THE MINISTRY OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN

of April 26, 2001 No. DNP-2-2-13/3335

About payments for pollution of atmospheric air portable sources

"About environmental protection" of July 15, 1997 N 1601 payment for environmental pollution is levied by the law of the Republic of Kazakhstan from the organizations and citizens for emissions and dumpings of pollutants, placement of production wastes and consumption.

At the same time according to article 29 of the above-named Law of rate of payments for environmental pollution within the set limits annually affirm akims of areas (cities of Astana and Almaty) in coordination with the Ministry of Natural Resources and Environmental Protection of the Republic of Kazakhstan.

According to Item 11 of the Instruction "About procedure for calculation and introduction of payments for environmental pollution and violation of the nature protection legislation" of June 18, 1999 N 693 (further - the Instruction) emissions in the atmosphere from stationary (organized and unorganized) and portable sources are one of types of environmental pollution.

Provision of the technique of determination of payments for pollution of atmospheric air portable sources developed by the Ministry of ecology of May 15, 1996, the amount of payments for pollution of atmospheric air emissions of heat engines of cars, road-building, agricultural and other machinery, diesel locomotives, river and ocean ships are determined by amount of the spent fuel.

At the same time according to Item 24 of the Instruction tax authorities and local funds of environmental protection quarterly, to the 5th following reporting quarter exchange data following the results of examination for the last quarter for reflection of the additionally accrued amounts in personal accounts of payers.

For the purpose of determination of real taxable basis by the Ministry of state revenues it was entrusted to provide the information by the number of taxpayers on vehicles and to payments for emissions in the atmosphere portable istochnikamiyuridichesky persons for 2000.

By comparison of provided data considerable discrepancy was established. So, in general on the republic the number of the payers involved in payment on tax on vehicles of legal entities made 45196, and payers for emissions in the atmosphere by portable sources - only 23076, that is the difference constituted 22120.

The carried-out calculation of receivable payment amounts for emissions in the atmosphere by portable sources showed that on average 0 thousand tenges are the share of 1 payer to payment 21,, i.e. the settlement reserve on this payment type only on legal entities constituted more 400, 0 million tenges. At the same time on Kostanay, Aktyubinsk, West Kazakhstan, Pavlodar regions of payers for emissions in the atmosphere by portable sources - there are no physical persons at all in spite of the fact that according to the order of the Government RK of December 1, 1998 N 1213 payers of this payment type are legal entities and physical persons irrespective of the patterns of ownership conducting economic activity.

The analysis of the provided data confirms unsatisfactory work of the territorial Tax Committees on administration of this payment type.

Proceeding from the above, for the purpose of replenishment of revenues of the budget, and also improvement of administration of payments for environmental pollution, the Ministry of state revenues of the Republic of Kazakhstan charges to hold the following events:

- sign bilateral agreements with territorial administrations of OOS Fund for provision of information by the taxpayers of the leaders economic activity having vehicles and staying on the registry for emissions in the atmosphere by portable sources;

- adjust joint operation with territorial funds of environmental protection for provision of information and rendering assistance to OOS Fund directed by all taxpayers on vehicles of the legal entities and physical persons performing business activity on accounting on payments for environmental pollution;

- perform the relevant activities for question of completeness and timeliness of transfer in the budget of payments for emissions in the atmosphere by portable sources, using data on write-off of automotor fuel.

To provide results of the held events till May 20 of the current year to Department of non-productive payments of MGD RK in the enclosed form on the e-mail address:

mailto: rdosanova@mgd.kz (contact telephone numbers 11-79-96, 11-79-95).

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