On taxes and other obligatory payments to the budget (Tax Code)

Article 712-5. Taxation of persons who entered into an agreement on investment obligations

1. Unless otherwise provided by paragraph 2 of this article, the calculation of taxes and payments to the budget by taxpayers who have entered into an agreement on investment obligations in accordance with the Entrepreneurial Code of the Republic of Kazakhstan is carried out in accordance with the tax regime in force at the time of conclusion of this agreement within ten years starting from January 1 of the year, in which such an agreement is concluded (guarantee of stability of tax legislation of the Republic of Kazakhstan).

2. The taxpayer (tax agent) who has entered into an agreement on investment obligations in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, calculates the tax liability in accordance with the tax regime in force at the time of occurrence of such an obligation, for the following taxes and payments to the budget:

value added tax;

excise tax;

fees for emissions in the environment;

individual income tax;

corporate income tax withheld at the source of payment.

3. In case of cancellation of certain types of taxes and payments to the budget, effective at the time of conclusion of the agreement on investment obligations, the taxpayer continues to pay them to the budget in the manner and amounts stipulated by the tax legislation of the Republic of Kazakhstan, which was in force at the time of conclusion of such an agreement.
SECTION 22. EXPORT RENT TAX
Chapter 81. EXPORT RENT TAX
Article 713. The payers

Export rent taxpayers shall be individuals and legal entities that sell crude oil and crude oil products for export, except for export volumes of crude oil and gas condensate produced by:

subsoil users under contracts specified in paragraph 1 of Article 722 of this Code;

subsoil users who are payers of the alternative tax on subsoil use.

For the purposes of this Section, goods, classified in subheading 270900 of the single Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, are recognized as crude oil and crude oil products;

2) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021).

Footnote. Article 713 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).