The Constitution of the Republic of Kazakhstan 

The environmental policy and law in the Republic of Kazakhstan is based on the Constitution, which specifies that the state shall aim to protect the environment in favour of human life and health (Article 31) and that every citizen is obliged to safeguard nature and protect natural resources (Article 38). Unlike many European jurisdictions, the Constitution of Kazakhstan does not contain any greater detail with respect to environmental protection or sustainable development, although the preamble refers to “realising our high responsibility before the present and future generations”.

Key Environmental Laws 

The main legal act for the protection of the environment in the Republic of Kazakhstan is the Environmental Code, as adopted on 2 January 2021 (in effect since 1 July 2021), which replaced the “old” Environmental Code that existed since 2007. The Environmental Code consists of three parts:  

• the General Part containing goals, principles, key definitions and other general provisions, as well provisions on the main regulatory tools (such as the environmental impact assessment, environmental permits, environmental damage, public monitoring and control etc);  
• the Particular Part regulating specific subject matter, such as the protection of ambient air, land, forests, wildlife, climate, greenhouse gases, wastes etc; and
• the Special Part containing basic provisions on international co-operation and environmental liability, final and transitional provisions, as well as four annexes.  

The Environmental Code is the cornerstone of environmental policy and law, but certain specific environmental regulations are also dispersed in other laws. For example, certain issues related to the use of natural resources (if not conflicting with the Environmental Code) are regulated by the Law on Specially Protected Natural Areas, the Water Code, the Land Code, the Forest Code, the Subsoil Use Code, the Law on the Protection of Wildlife and other laws. The administrative procedures in relation to environmental protection are also regulated by the Entrepreneurial (Business) Code and the Administrative Procedural and Process-Related Code. 

Kazakhstan is also a party to and has ratified many international treaties in the environmental field, including:

• the Stockholm Convention on Persistent Organic Pollutants;
• the Basel Convention on the Control of Transboundary Transportation of Hazardous Wastes and their Disposal;
• the Rio Convention on Biological Diversity;
• the Aarhus Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters;
• the Montreal Protocol on Substances that Deplete the Ozone Layer; and
• the Paris Agreement.

Ratified international treaties have precedence over national laws. 

Environmental Law Principles 

The Kazakhstan environmental law is based on the following ten key principles (as listed and explained in more detail in Article 5 of the Environmental Code):  

• the prevention principle;  
• the remediation principle;  
• the precautionary principle;  
• the proportionality principle;  
• the “polluter pays” principle;  
• the sustainable development principle;  
• the integration principle;  
• the access to information principle;  
• the public participation principle; and 
• the principle of the ecosystem approach.  

Environmental Policy

The country’s environmental goals, priorities and target indicators can be set in policy papers as approved by the president or the government from time to time. For example, the following strategic documents are in effect:

• the Concept of Transition of the Republic of Kazakhstan to the Green Economy (approved by the president in 2013);
• the Republic of Kazakhstan National Development Plan until 2025 (approved by the president in 2018); and
• the National Project “Green Kazakhstan” (approved by the government in 2021).

Kazakhstan’s government is also developing a strategy to achieve carbon neutrality by 2060. 

In Kazakhstan, environmental policy-making and regulatory competencies are mostly centralised at national level, while the enforcement competencies are divided between the central and municipal authorities. At the national level, the primary “policy maker” is the government of the Republic of Kazakhstan - its powers include the development of the main directions of the state environmental policy and approval of certain principal regulatory legal acts in the field of environmental protection. Such environmental regulatory acts, however, are commonly drafted by the Ministry of Ecology, Geology and Natural Resources of the Republic of Kazakhstan (the “Ministry of Ecology”), which is the central executive authority responsible for enforcing the state environmental policy and providing leadership and intersectoral co-ordination in the field of environmental protection, meteorological and hydrological monitoring. Municipal executive authorities (akimats) also act as local enforcement agents in the respective territorial units, for example by issuing local environmental permits and regulating the municipal waste management.  

The Ministry of Ecology has a subordinate entity, the Committee for Environmental Regulation and Control (CERC), which is the key enforcement body that issues environmental permits, and monitors and supervises environmental compliance. The CERC has departments in all regions of Kazakhstan. Specific investigative and access powers of the CERC depend on the type of environmental incident or offence. 

The Environmental Code does not specifically regulate the investigative powers of the regulatory authorities with respect to environmental incidents when the assumed infringer is unknown; although, in practice, the CERC would respond to such incidents and its officers would visit the public place where the environmental incident occurred to collect evidence (instrumental measurements, laboratory samples, photo and video materials, witnesses’ interviews etc). Such investigations would be initiated when the CERC reveals environmental incidents it has uncovered on its own or from publications in the mass media or social networks, from a written or electronic complaint from individuals or legal entities or when instructed by the prosecutor’s office.  

Investigative powers with respect to a specific person as well as access powers either in case of environmental incidents or breaches of law/environmental permit are strictly regulated under the Entrepreneurial (Business) Code, which applies to any type of state supervision of business, although certain specific provisions may be found in the sectoral statutes (eg, in the Environmental Code with respect to environmental compliance, or in the Tax Code with respect to tax obligations). There are three types of state supervision which the CERC can use to investigate a specific person. 

• Preventive control without accessing the site – conducted by analysing data obtained from the mass media, social networks, the automated system for monitoring emissions, documentation and reporting submitted to the CERC/the Ministry of Ecology. This type of supervision does not require registration with the prosecutor’s office or the sending of a notice to the concerned person. No liability can be imposed on the concerned person even if the CERC reveals breaches. The CERC shall send an information notice specifying the revealed breaches of law/environmental permits (if any) and the concerned person shall propose its plan as to how and when such breaches shall be eliminated.
• Preventive control with site access – includes the right to visit the site and premises. This form of supervision is conducted according to the risk assessment system (target persons are divided into four levels of risk) and based on the schedule approved by the prosecutor’s office. The CERC shall issue an administrative order prescribing that the concerned person must eliminate the revealed breaches, and the deadlines for doing so. As a general rule, the CERC would not be allowed to impose fines or other administrative sanctions in this case (the only exception are I category objects, ie, the major polluting facilities). 
• Unscheduled inspection – conducted in a limited number of cases, including based on complaints received from individuals or legal entities or when instructed by the prosecutor’s office. As a general rule, unscheduled inspections must be preliminarily registered with the prosecutor’s office. 

There are special instances when the CERC would be allowed to conduct a “surprise” inspection or preventive control with site access with post factum registration with the prosecutor’s office.  

Access powers include the right to:

• interrogate experts and specialists;
• demand the provision of documents relevant to the case;
• demand audits and checks;
• collect material evidence;
• use audio and video recordings;
• make measurements;
• take samples; and
• other procedural actions. 

Legal entities and individual entrepreneurs shall be required to obtain an appropriate environmental permit if their activities have a negative impact on the environment and fall under Section 1 or 2 of Annex II to the Environmental Code (“Annex II”). Annex II contains the lists of activities and quantitative criteria, according to which a facility is allocated to Category I, II or III (ie, facilities that have either a (i) significant, or (ii) moderate, or (iii) insignificant negative impact on the environment). An environmental permit must be obtained for the construction and/or operation of Category I or II facilities. Category III facilities can be built and operated based on a Declaration (a notification sent to the relevant permitting authority).  

There are two types of environmental permits: an integrated environmental permit and an environmental impact permit. The environmental permits for Category I facilities are issued by the CERC or its territorial departments (for Category II – by local executive authorities) in electronic form through the e-government web portal (the “Portal”). To obtain a permit, a person shall submit an application to the permitting authority with supporting documents such as project documentation for the construction and/or operation of facilities, draft emission limits, a draft waste management programme, a draft programme of industrial environmental control and other documents. As part of issuing an environmental permit, the permitting authority conducts a state environmental expert review of the project documentation for the construction and/or operation of the concerned facility. The general public can express their opinions and comment on the proposed application and the project documentation in the process of the state environmental expert review.  

Integrated Environmental Permit 

As a rule, an integrated environmental permit must be obtained for facilities that have a significant negative impact on the environment to ensure integrated pollution prevention using the best available techniques (Category I). Operators of Category II facilities are also allowed to apply for an integrated environmental permit, if there are approved BAT Conclusions applicable to the relevant facility. 

An application with documents is also sent to other concerned state bodies for their comments and proposals regarding the necessary environmental conditions. Such interested bodies may include the Committee for Sanitary and Epidemiological Control of the Ministry of Health of the Republic of Kazakhstan, the local executive body of the region on whose territory the facility is located, the line ministry/department and other state bodies. 

The integrated environmental permit is issued by the CERC or its relevant territorial department. The issuance of a permit is free of charge and takes no more than 55 working days.  

Environmental Impact Permit  

An environmental impact permit must be obtained for facilities that have a moderate negative impact on the environment (Category II). Category I facilities that existed when the Environmental Code became effective (1 July 2021) are also allowed to obtain an environmental impact permit, instead of the integrated environmental permit. 

An environmental impact permit is issued by local executive authority (for Category II) or by CERC (for Category I) based on an application with supporting documents attached. The issuance of a permit is free of charge and takes no more than 30 working days. The conditions of an environmental impact permit are less extensive compared to an integrated environmental permit. 

Right to Appeal 

The outcome of an application for issuance of environmental permits can be appealed to the competent administrative court.

Causing environmental damage or committing a violation of environmental legislation, depending on the circumstances, may entail civil, administrative and/or criminal liability.  

Civil Liability  

Civil liability arises in connection with civil claims in the environmental sphere, which can be divided into three categories: 

• a claim submitted by the Ministry of Ecology for remediation of environmental damage (either to make the infringer remediate the environmental damage at their own cost or to compensate the cost of remediation performed by the state); 
• a claim submitted by individuals to compensate for death or personal injuries caused by environmental damage or other violation of environmental legislation; and
• a claim submitted by individuals or legal entities to compensate for property damage caused by environmental damage or other violation of environmental legislation. 

Persons brought to administrative or criminal liability are not exempted from civil liability and the obligation to eliminate the breach.  

Administrative Liability  

Administrative liability mainly entails warnings, fines, recalling environmental permits or suspension of activities. The Code on Administrative Violations prescribes administrative liability for a number of violations in the environmental field, including without limitation, operation of a facility without an environmental permit, exceeding the emissions limits, unauthorised waste dumping, failure to remediate environmental damage and other violations. Both individuals and legal entities can be subject to administrative liability. 

Criminal Liability  

The Criminal Code specifies a number of criminal acts that involve a violation of environmental requirements, and are associated with certain gross consequences (death, personal injuries, mass disease, environmental catastrophe, mass wildlife kill, other environmental damage and so on). Criminal liability may entail the imposition of a fine, community service, imprisonment, restraint, deprivation of the right to hold certain positions or engage in certain activities. Only individuals can be held criminally liable in the Republic of Kazakhstan. 

The Environmental Code specifically regulates the cases of historical environmental pollution or damage. The civil liability for remediation of environmental damage shall be borne by the infringer or its legal successor(s). If the infringer or its legal successors cannot be identified or have ceased to exist, the civil liability shall be shifted to the person who was the landowner at the moment the wrongdoing was or had stopped being committed. The current landowner can bear the civil liability, if the Ministry of Ecology can prove in court that at the time of acquiring the rights to the specified land plot, such landowner was aware of the presence of environmental damage caused by actions or activities previously carried out on this land plot. Criminal and administrative liability cannot be shifted to other persons. 

Types of liability applicable to environmental incidents or damage are described in 4.1 Key Types of Liability. The defences, limits and conditions to such liability may include the following. 

• Expiration of statute of limitation: 
• civil liability (remediation of environmental damage) – 30 years; civil liability (death, personal injury, property damage) – three years; 

• administrative liability – one year for individuals, three years for legal entities; and
• criminal liability – depending on the gravity of offence. 

• In civil, administrative and criminal cases the main defence would be proving that:  

• the act or failure to act was not unlawful;  
• there is no harm; or  
• there is no cause-effect relation between the act (omission) and the harm. 

• In civil cases, the main defence would be:  

• proving that the liability must be shared with third parties;  
• proving that the environmental incident or damage occurred due to an unlawful act (omission) of a public authority; and
• proving the contributory guilt or negligence in case of death, personal injury, property damage. 

• Administrative and criminal liability:  

• a person cannot be subject to administrative or criminal liability if they prove that the offence was committed in the circumstances of extreme necessity; and
• a person can be released from administrative liability if they prove that the offence was “insignificant”.

Please refer to 4.1 Key Types of Liability. The legislation does not provide for special rules for bringing legal entities to liability, except that legal entities cannot be subject to criminal liability. 

Civil Liability 

Under Kazakhstan law, as a general rule, the shareholder or parent company shall not be liable for environmental damage or breaches of environmental law committed by the legal entity they own or control. The exemptions to this rule are as follows:  

• the owned/controlled legal entity is a full partnership, an additional liability partnership or a kommandit partnerhip (although these organisational forms are almost never used in Kazakhstan); 
• the shareholder/parent company of a legal entity organised as a limited liability partnership has not contributed the charter capital in full (in this case they will be jointly liable within the value of the share they have failed to contribute); 
• the parent company may be liable if, due to its fault, the subsidiary company became bankrupt;  
• a founder or a shareholder were found guilty in deliberate bankruptcy of the company they own/control; and 
• the shareholder or the parent company provided a corporate or personal guarantee towards the subsidiary company’s debts and obligations. 

Administrative and Criminal Liability 

Criminal and administrative liability cannot be shifted to other persons, including the shareholder or the parent company. 

Directors and other officers can be personally jointly and/or severally liable for environmental damage or breaches of environmental law committed by the company if:  

• such a violation is caused by their actions and/or inaction, as well as a result of the provision of information that is misleading or knowingly false information;  
• violation of the procedure for providing information; 
• the company incurred losses on a transaction concluded as a result of dishonest actions and/or inaction of an official; or
• if the violation is caused by improper management of officials, which led to bankruptcy. 

Officials can voluntarily insure against liability for violations of environmental legislation by the company and associated penalties. However, in Kazakhstan this type of insurance is not common. 

The Kazakhstan legislation does not provide for financial institutions’/lender liability for environmental damage or breaches of environmental law committed by their debtor. 

Lenders do not have legal risks arising from violations of environmental legislation by the debtor. 

Types of civil claims in case of environmental incidents or damage are described in 4.1 Key Types of Liability.  

To file a civil claim for environmental remediation, the CERC shall have to prove all of the following conditions:  

• the existence of a violation and the possibility of identifying a specific person(s) whose actions caused the violation; 
• the damage must be clearly determined and measurable; and
• there must be a causal link between the violation and the occurrence of damage.  

The Civil Code provides for the possibility of filing a civil lawsuit to suspend or terminate the activities of persons that cause or threaten to cause damage to the environment, human life and health.

The civil law in Kazakhstan does not provide for exemplary or punitive damages in civil cases. The defendant is liable only for the damage caused by them. The punitive function is implemented through administrative sanctions. However, it is worth noting that in addition to direct losses, the court may oblige the defendant to compensate the plaintiff for lost profits, that is, lost income that the plaintiff would have received under normal conditions of turnover if the defendant had not violated their rights, as well as legal and other associated fees of the claimant.  

For claims to suspend the activities of persons that have a harmful effect on the environment, the court may additionally oblige the defendant to take actions aimed at eliminating the source of harmful influence; eg, repair, reconstruction, installation of new treatment facilities, the introduction of new production technologies, and change in environmental management conditions.

The legislation allows group action for environmental-related civil claims, but all the claimants must be personally identified to provide for the possibility of class actions in environmental disputes. Environmental NGOs have the right to submit claims to protect the rights and interests of the public at large, although excluding any compensation of personal harm or environmental damage. 

The most high profile case on compensation for environmental damage was that of Tengizchevroil LLP. During unscheduled inspections, it was found that Tengizchevroil LLP emitted pollutants into the atmosphere above the established limits, including as a result of gas flaring. At the suit of the state body, the court recovered approximately USD1.5 million in favour of the state. This was one of the largest amounts of environmental damage collected by the state.  

One of the recent significant cases was that of state enterprise Atyrau Su Arnasy. On the Ural River, large numbers of fish were dying due to the discharge of water with a high chlorine content. The directors of the enterprise were found guilty in the case. In addition to criminal liability, the company was obliged to recover damages in favour of third parties. In practice, it is not very common to encounter environmental disputes that involve both criminal and civil liability.  

In Kazakhstan, litigation involving persons who refuse to provide information to interested parties is rare, so the case relating to the obtention of environmental information about the return of illegally issued nature protection plots in Almaty is also noteworthy. Representatives of the local authority refused to issue documents regarding environmental information, referring to the fact that the documents affect the interests of citizens. However, the court forced the local authority to issue the environmental information, referring to the Aarhus Convention. It is also significant that the claimant was the Green Salvation Ecological Society, that is, a non-profit environmental society that does not often participate in lawsuits in Kazakhstan. This is an excellent precedent for other state bodies. 

The private parties may use contractual agreements to apportion liability for incidental damage or breaches of law, although only as between them and by way of recourse. Such contractual arrangements shall not have any binding effect or influence on the regulator. It should be also considered that Kazakhstan law does not provide for the concept of indemnities or warranties, as in many common law countries. 

Kazakhstan legislation provides for mandatory and voluntary environmental insurance. Mandatory environmental insurance is regulated by the Law on Mandatory Environmental Insurance. Individuals and/or legal entities engaged in “environmentally hazardous activities” (as per the list approved by the Ministry of Ecology) must have an environmental insurance coverage against civil liability to remediate environmental damage caused by an accident. Insured events under a voluntary environmental insurance contract are determined by the parties independently. In practice, voluntary insurance covers third parties’ property claims. 

Contaminated land is regulated by the Environmental Code and the Land Code. Land pollution, which creates a significant risk of harm to public health, shall be considered an environmental damage. Causing environmental damage to land is also recognised as damage caused in the form of destruction of soils or other consequences that lead to their degradation or depletion.  

The remediation and “polluter pays” principles require that a person who caused environmental damage to land is obliged to fully and at their own expense remediate the components of the natural environment that suffered environmental damage. According to the Environmental Code, the responsible person shall carry out direct remediation of the damage caused to the land by restoring the land to its basic condition or alternative remediation by protecting and improving the land. In addition to direct and/or alternative remediation, the guilty person is also obliged to take additional compensatory measures to improve the territory of the land that has suffered environmental damage.  

The responsible person is required to discuss and approve the remediation programme with the Ministry of Ecology. After the completion of the remediation programme with the achievement of the goals set, the responsible person shall perform periodic monitoring of the state of the restored land, and if the results of such monitoring reveal that the targets of the remediation programme have not been fully achieved, an additional remediation programme shall be required. 

General provisions regarding climate change are contained in the Environmental Code. In addition, in response to the tangible threats of climate change, the government is working on the adoption of the Strategy for Achieving Hydrocarbon Neutrality of the Republic of Kazakhstan by 2060.  

Kazakhstan has also ratified the following international treaties in the field of climate change:  

• the Paris Climate Agreement; 
• the Convention on Long-range Transboundary Air Pollution;  
• the Vienna Convention for the Protection of the Ozone Layer; and 
• the Kyoto Protocol to the United Nations Framework Convention on Climate Change.  

One of the main tasks of the environmental legislation of the Republic of Kazakhstan in relation to climate change is ensuring the contribution of the Republic of Kazakhstan to strengthening the global response to the threat of climate change, through the implementation of international, regional and transboundary programmes for environmental protection, the adaptation to climate change and transition to a “green" economy, as well as the protection of the ozone layer of the Earth's atmosphere. In accordance with the Environmental Code, the sectors of agriculture, water and forestry, as well as the area of civil protection, are priorities for the adaptation to climate change.  

At the same time, adaptation to climate change is based on the following principles:  

• the obligation to consider the impacts of climate change in medium- and long-term development plans; 
• the phased implementation of the process of adaptation to climate change;  
• the intersectoral approach of local executive bodies to adaptation to climate change; and 
• the existence of a link between the measures taken to adapt to climate change and the reduction of the adverse impacts of climate change.  

The state also takes measures to ensure public access to environmental information on climate change, trains specialists in the field of adaptation to climate change and conducts environmental scientific research. 

By 31 December 2030, the Republic of Kazakhstan aims to reduce its carbon balance by at least 15% from the 1990 level. In addition, as described in 12.1 Key Policie, Principles and Laws, Kazakhstan is committed to achieving hydrocarbon neutrality by 2060. According to the draft strategy, target indicators for emissions and absorption of greenhouse gases by types of emissions have been set.  

In addition, in order to reduce greenhouse gas emissions, the Environmental Code establishes carbon quotas for carbon dioxide emissions. In simple terms, hydrocarbon quotas mean the volume of free carbon units distributed by the Ministry of Ecology based on the benchmarking methodology. Installations in the sectors of electricity, oil and gas, mining, metallurgical and chemical industries, as well as manufacturing industries in terms of the production of cement, lime, gypsum and bricks are subject to carbon quotas if they emit over 20,000 tons of carbon dioxide per year. 

Despite the fact that Kazakhstan has one of the largest asbestos deposits in the world, there is no separate legislative act in the country that regulates the extraction and use of asbestos. Separate provisions regarding asbestos are contained in the Environmental Code.  

The Environmental Code stipulates that the production of asbestos or asbestos-based products is an activity that has a significant negative impact on the environment. Asbestos mining requires an environmental impact assessment, and asbestos manufacturing or asbestos manufacturing facilities require an activity screening procedure. Kazakhstan has also ratified the International Labour Organization Asbestos Convention, 1986. In addition to this Convention, the Sanitary Rules for Working with Asbestos No 1.07.085-97 and Methodological Recommendations for the Implementation of State Sanitary Supervision at Enterprises Producing and Using Asbestos No 10.7.065/P-94 were adopted. 

The Environmental Code contains an entire section on waste management, including hazardous waste, mining waste, municipal waste, and radioactive waste. Separate aspects of waste management are contained in the Subsoil Code regarding waste during subsoil use operations, and in the Water Code regarding the protection of water objects from clogging. 

The owner or shipper of waste is obliged to ensure the safe disposal of waste by third parties in a manner that does not pose a risk of harm to human life and/or health, environmental damage, and, in particular, without (i) risk for waters, including underground, atmospheric air, soils, flora and fauna, and (ii) negative impact on landscapes and specially protected natural areas.  

The owner or the shipper of waste shall retain liability for waste until it has been transferred to a third party carrying out waste recovery or disposal operations with an appropriate license issued by the Ministry of Ecology. This rule does not extend to household waste. 

Individuals and legal entities engaged in production on the territory of the Republic of Kazakhstan and (or) importation into the territory of the Republic of Kazakhstan of certain types of goods are obliged to ensure the collection, transportation, preparation for reuse, sorting, processing, processing, neutralisation and (or) disposal of waste generated after the loss of consumer properties of such goods. Legally, such goods are referred to as "goods subject to extended producer obligations".  

The list of goods subject to extended obligations of manufacturers is established by order of the authorised body and includes, for example, the following goods: land transport, except for railway or tram rolling stock, rubber and products from them, electric accumulators, oil and oil products (except crude) obtained from bituminous rocks, antifreezes and other chemical products, polymer, glass, paper, cardboard, metal packaging, large electrical and electronic equipment and other goods. 

The extended producer obligations are fulfilled either by creating own waste collection and management system (this option is not available for motor transport). The entire extended producer responsibility system in Kazakhstan is currently under extensive review. 

The following persons are obliged to notify the Ministry of Ecology on their own:

• the person who caused environmental damage is obliged to notify of the potential fact of causing environmental damage, a preliminary assessment of its nature and scale; and
• the operator of the waste storage facility about the occurrence of a major environmental incident. 

The public has the right to request environmental information from any state body and other (public or private) owners of environmental information at any time without providing any justification. The public may be denied environmental information only in cases strictly defined by law, for example, if this entails a violation of intellectual property rights or the confidentiality of primary statistical data.  

The owners of environmental information in the public sector are:  

• bodies and institutions of the legislative, executive and judicial branches of government; 
• local government and self-government (for example, courts, local executive bodies, and the Ministry of Ecology);  
• government institutions that are not government bodies whose activities or services are related to the environment (for example, the Information and Analytical Centre for Environmental Protection); and
• entities of the quasi-public sector whose activities or services are related to the environment (for example, Zhasyl Damu JSC). 

Kazakhstan ratified the Kyiv Protocol on Pollutant Release and Transfer Registers Protocol, which requires certain corporations to publicly disclose information on their emissions and waste on an annual basis.  

Environmental due diligence is a common practice in M&A, finance and property transactions in Kazakhstan. Often, such due diligence is carried out in relation to the conclusions of environmental expertise, compliance with the conditions of environmental permits, analysis of waste management programmes, verification of environmental insurance and so on. In rare cases, the environmental due diligence includes site visits. 

In Kazakhstan, the principle applies that if a person has environmental information, then they are obliged to provide it at the request of the interested person, except in cases where the provision of information should be refused (eg, if it may violate intellectual property rights). Therefore, a company seller may potentially be required to disclose any environmental information it has about the company to a purchaser. 

As described at 1.1 Key Environmental Protection Policies, Principles and Laws, Kazakhstan has adopted the concept of the transition to a green economy. Within the framework of this concept, various measures of state support for the transition to a green economy are provided. However, the legislation does not provide for any "green" taxes. The main tax payments in the environmental sphere are:

• payment for the use of surface water resources;
• payment for the negative impact on the environment (such as emissions to air and water, waste disposal);
• payment for forest use; and
• payment for the use of specially protected natural areas.