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

Article 714. Taxable item

The object of taxation of the rental tax on export shall be the volume of crude oil and crude oil products sold for export, except for the volume of minerals sold for export, transferred by the subsoil user to fulfil the tax obligation in kind and sold by the recipient on behalf of the state or by a person authorized by the recipient on behalf of states for such implementation. For the purposes of this section and section 23 of this Code, export shall refer to:

1) exportation of goods from the territory of the Republic of Kazakhstan under the customs export procedure in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

2) exportation of goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union;

3) sale in the territory of another member state of the Eurasian Economic Union of products of processing of customer-supplied raw materials earlier exported for processing from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union.

To calculate the export rent tax, the volume of crude oil and crude oil products is determined as follows:

when exporting crude oil and crude oil products outside the customs territory of the Eurasian Economic Union - as the volume of crude oil and crude oil products indicated in column 35 of the full declaration for goods, used to calculate the amounts of customs duties and other payments, the collection of which is entrusted to the customs authorities or other customs purposes in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

when crude oil and crude oil products are exported for sale to the territory of another member state of the Eurasian Economic Union - as the volume of crude oil and crude oil products, specified in a goods acceptance certificate of a transport organization in the territory of the Republic of Kazakhstan at the beginning of the export route of supply of such crude oil and crude oil products for export.

Footnote. Article 714 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)