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

Article 730. Tax declaration

The signature bonus declaration is submitted by a subsoil user to the tax authority at its location before the 15^th day of the second month following a taxable period.
Chapter 84. PAYMENT TO RECOVER HISTORICAL COSTS
Article 731. General provisions

The payment to recover historical costs is a fixed payment of a subsoil user to recover total costs incurred by the state on geological study of a contract area (subsoil plot) and exploration of mineral deposits before concluding a subsoil use contract.
Article 732. The payers

1. Unless otherwise established by paragraph 2 of this article, the payers of the payment to recover historical costs are subsoil users operating under a subsoil use contract with regard to mineral deposits, on which the state incurred costs of geological study of a contract area (subsoil plot) and exploration of mineral deposits before concluding a subsoil use contract.

2. A subsoil user operating under a license for exploration or extraction of solid minerals shall not be subject to the payment to recover historical costs, provided all of the following requirements are met:

a license for prospecting or extraction of solid minerals was issued after December 31, 2017 in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

an area, for which a license for exploration or extraction of solid minerals is granted, does not apply to an area, for which, prior to January 1, 2018, the subsoil use right was granted under subsoil use contracts in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.
Article 733. The order for establishing the payment to recover historical costs

1. The amount of historical costs incurred by the state on geological study of a contract area (subsoil plot) and exploration of mineral deposits is calculated by the state body of the Republic of Kazakhstan authorized thereto in the manner prescribed by the legislation of the Republic of Kazakhstan and is payable to the budget:

1) in the form of the payment to recover historical costs in the amount fixed in a non-disclosure agreement, less the payment for acquisition of state-owned geological information;

2) in the form of the payment for acquisition of state-owned geological information, in the amount established by the non-disclosure agreement.

2. The obligation to recover historical costs arises from the date of concluding a non-disclosure agreement between a subsoil user and the authorized body for the study and use of subsoil resources, and with regard to subsoil use contracts, including production sharing agreements concluded before January 1, 2009, on which no relevant non-disclosure agreements were concluded as of January 1, 2009, but must be concluded as required by a subsoil use contract - from the date of conclusion of the non-disclosure agreement with the authorized body for the study and use of subsoil resources.