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

Article 735. Tax declaration

1. If the total amount of the payment to recover historical costs incurred by the state on geological study of a contract area (subsoil plot) and exploration of mineral deposits is equal to or less than 10 000 times the monthly calculation index established by the law on the national budget and effective as of the date conclusion of a non-disclosure agreement, a subsoil user submits the declaration to the tax authority at the location on or before March 31 of a year following the year, in which the subsoil use started extracting minerals.

2. If the total amount of the payment to recover historical costs incurred by the state on geological study of a contract area (subsoil plot) and exploration of mineral deposits is more than 10 000 times the monthly calculation index established by the law on the national budget and effective as of the date of conclusion of a non-disclosure agreement, a subsoil user submits the declaration to the tax authority at the location quarterly, on or before the 15^th day of the second month following a reporting quarter.

With regard to subsoil use contracts concluded before January 1, 2009, under which a subsoil user started extracting minerals before January 1, 2009, if the amount of historical costs not paid to the budget as of January 1, 2009 is more than 10 000 times the monthly calculation index established as of January 1, 2009 by the law on the national budget, the subsoil user submits the declaration to the tax authority at the location quarterly, on or before the 15^th day of the second month following a reporting quarter.
Chapter 85. MINERAL EXTRACTION TAX
Article 736. General provisions

1. A subsoil user pays the mineral extraction tax separately for each type of raw materials, hydrocarbons, groundwater and therapeutic muds extracted in the territory of the Republic of Kazakhstan.

2. The mineral extraction tax on all types of extracted minerals, hydrocarbons, groundwater and therapeutic mud, regardless of the type of extraction, is paid at the rates and in the order established by this Chapter.

3. For the purposes of calculating the mineral extraction tax, the volume of minerals extracted from written-off reserves (loss recovery) of a site, and also the volume of hydrocarbons, mineral raw materials, groundwater and therapeutic mud, transferred for technological testing and research shall be excluded from the total volume of hydrocarbons, groundwater, therapeutic muds and recovered mineral resources extracted within a taxable period. The volume of hydrocarbons, mineral raw materials, groundwater and therapeutic muds transferred for technological testing and research is limited to the minimum mass of technological tests specified in national standards for relevant types (grades) of hydrocarbons, minerals, groundwater and therapeutic muds.