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

Article 716. Export rent tax rates

When exporting crude oil and crude oil products, the export rent tax is calculated at the following rates:

Item №	World price	Rate, %
1	2	3
1.	Up to 20 USD per barrel, incl.	0
2.	Up to 30 USD per barrel, incl.	0
3.	Up to 40 USD per barrel, incl.	0
4.	Up to 50 USD per barrel, incl.	7
5.	Up to 60 USD per barrel, incl.	11
6.	Up to 70 USD per barrel, incl.	14
7.	Up to 80 USD per barrel, incl.	16
8.	Up to 90 USD per barrel, incl.	17
9.	Up to 100 USD per barrel, incl.	19
10.	Up to 110 USD per barrel, incl.	21
11.	Up to 120 USD per barrel, incl.	22
12.	Up to 130 USD per barrel, incl.	23
13.	Up to 140 USD per barrel, incl.	25
14.	Up to 150 USD per barrel, incl.	26
15.	Up to 160 USD per barrel, incl.	27
16.	Up to 170 USD per barrel, incl.	29
17.	Up to 180 USD per barrel, incl.	30
18.	Up to 190 USD per barrel, incl.	32
19.	Up to 200 USD per barrel and more	32

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)



Article 717. Taxable period

A taxable period for the export rent tax is a calendar quarter.

If the dates for issuing temporary and full customs declarations of goods fall on different taxable periods, the obligations to pay the export rent tax arises in the taxable period, which includes the time period specified in the temporary and complete declarations of goods, within which crude oil and crude oil products are delivered 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.
Article 718. Time limits for payment

A taxpayer shall pay the calculated tax amount to the state budget on or before the 25^th day of the second month following a taxable period.
Article 719. Tax declaration

The export rent tax declaration is submitted to the tax authority at the location of a taxpayer on or before the 15^th day of the second month following a taxable period.
SECTION 23. TAXATION OF SUBSOIL USERS
Chapter 82. GENERAL PROVISIONS
Article 720. Relations regulated by this Section

1. When carrying out subsoil use operations under subsoil use contracts concluded in accordance with the procedure determined by the legislation of the Republic of Kazakhstan, subsoil users shall pay all the taxes and payments to the budget established by this Code.

2. This Section sets out the procedure for fulfilling tax obligations for special payments and taxes of subsoil users, as well as the features of fulfillment of tax obligations for activities carried out under a production sharing agreement (contract).

3. Special payments and taxes of subsoil users include:

1) signature bonus;

2) payment to recover historical costs;

3) alternative subsoil use tax;

4) royalties;

5) a share of the Republic of Kazakhstan within production sharing;

6) mineral extraction tax;

7) excess profits tax.

4. The procedure for classifying a deposit (group of deposits, part of a deposit) of hydrocarbons as low-margin, high-viscosity, flooded, low-yield and depleted, their list and taxation procedure in terms of the mineral extraction tax shall be determined by the Government of the Republic of Kazakhstan.

The criteria for categorizing a deposit (a group of deposits under one subsoil use contract, parts of a deposit) of solid types of minerals as low-profitable, as well as the procedure for determining the level of profitability and the level of internal rate of return shall be established by the Government of the Republic of Kazakhstan.

5. Fulfillment of tax obligations under contracts for the production or exploration and production of hydrocarbons in a subsoil plot (sites) located fully in Kazakhstan’s Caspian Sea sector, and (or) subsoil plots with a depth of the upper point of hydrocarbon deposits indicated in the mining allotment or the contract for the extraction or exploration and production of hydrocarbons in the absence of a mining allotment, not higher than 4500 meters and the lowest point of hydrocarbon deposits indicated in the mining allotment or a contract for the extraction or exploration and production of hydrocarbons in the absence of a mining allotment, 5000 meters and below can be carried out by calculating and payment of an alternative tax on subsoil use instead of a payment for the reimbursement of historical costs, a tax on minerals extraction and a tax on excess profits.

Footnote. Article 720 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 11.07.2022 No. 135-VII (shall be enforced from 01.01.2023); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).