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

Article 727. Features of calculating the signature bonus for subsoil use licenses, with the exception of licenses issued based on the results of the auction

The amount of a signature bonus for a subsoil use license, with the exception of a license issued based on the results of the auction, is calculated on the basis of a rate expressed in the amount of the monthly calculation indicator established by the Law on the Republican Budget and the signature bonus valid on the date of payment:

№	Name	Rate in MCI
1	2	3
1.	Exploration license	100
2.	Production license	200
3.	License for gold mining:
3.1.	with the area of the provided territory up to 17,000 m2	9
3.2.	with the area of the provided territory from 17,000 m2 to 33,000 m2	12
3.3.	with the area of the provided territory from 33,000 m2 to 50,000 m2	15
4.	License for geological study	50
5.	License to use the subsoil space	400

Footnote. Article 727 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).



Article 728. Taxable period

A taxable period for the signature bonus is a calendar quarter including the deadline for the payment of the signature bonus.
Article 729. Deadlines for the payment of the signature bonus

1. Unless otherwise established by this article, the signature bonus shall be paid to the state budget at the taxpayer’s location within twenty business days of the date of declaring the taxpayer the winner of a tender or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

2. Subscription bonus for licenses for subsoil use shall be paid to the budget at the location of the taxpayer no later than ten business days from the date of issuance of such a license.

3. In case of expansion of a contract area (subsoil plot), the signature bonus shall be paid to the state budget at the taxpayer’s location within thirty calendar days of the date of modifying a subsoil use contract with regard to such expansion in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

4. Upon receipt of a written permit for the right of subsoil use for exploration or extraction of common minerals used in the construction (reconstruction) and repair of public roads, railways and hydraulic facilities, the signature bonus shall be paid to the state budget at the taxpayer’s location within thirty calendar days of the date of receipt of such a permit in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

Footnote. Article 729 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).