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

Article 747. Taxable item

A taxable item is the physical volume of common minerals, groundwater and therapeutic muds extracted by a subsoil user for a taxable period.

For the purposes of identifying a taxable item, it is necessary to use the units of measurement used in report and summary balances of mineral stocks provided to the authorized body for the study and use of mineral resources.

For the purposes of this Chapter, one cubic meter or one ton shall be recognized as the unit volume of produced common mineral and therapeutic mud.

The mineral extraction tax is not paid in the following cases:

1) when reinjecting groundwater, including in the form of steam generated from it, into the subsoil (pumping out man-made water) to maintain reservoir pressure;

1-1) when disposing of groundwater produced along with hydrocarbons and posing a threat to public health and the environment, in accordance with the water legislation of the Republic of Kazakhstan;

2) in case of discharge of groundwater (mine, quarry, mine water) extracted (abstracted, pumped out) in the course of exploration and (or) extraction of solid minerals;

3) by an individual extracting groundwater at a land plot owned by him/her on the basis of the right of ownership, land use right and other rights to land, provided that extracted groundwater is not used for entrepreneurial activity;

4) on groundwater extracted by state institutions for their own household needs.

Footnote. Article 747 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2018); dated December 10, 2020, No. 382-VI (refer to Article 2 for the procedure of enacting).



Article 748. Rates of the mineral extraction tax

1. The rates of the mineral extraction tax on common minerals and therapeutic mud shall be calculated per unit of the volume of produced common mineral and therapeutic muds based on the size of the monthly calculation index established by the law on the republican budget and effective as of January 1 of a relevant financial year and are as follows:

Item No.	Name of Mineral	Rates, MCI
1	2	3
1.	Metamorphic rocks, including marble, quartzite, quartz-feldspar rocks	0,02
2.	Igneous rocks, including granite, syenite, diorite, gabbro, rhyolite (liparite), andesite, diabase, basalt, volcanic tuffs, slag, pumice, volcanic glass and vitreous rocks (perlite, obsidian)	0,02
3.	Sedimentary rocks, including pebbles and gravel, gravel and sand (sand and gravel) mixture, sands and sandstones, clays and clay rocks (loams, siltstones, mudstones, shales), common salt, gypsum rocks, marls, limestones, including shell rocks, chalk rocks, dolomites, limestone-dolomite rocks, siliceous rocks (tripoli, flask, diatomite), natural pigments, peat	0,015
4.	Therapeutic mud	0,02

2. The rates of the mineral extraction tax on groundwater are calculated per 1 cubic meter of extracted groundwater based on the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year and are as follows:

No.	Name of minerals	Rates, in MCI
1	2	3
1.	extracted by a subsoil user, except for groundwater specified in lines 2-5 of this table	0.003
2.	Groundwater produced by a subsoil user for carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies, and (or) subsequent sale to a natural monopoly entity for carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies	0.001
3.	Mineral underground water, utility and drinking underground water extracted by a subsoil user and used by him for the production of alcoholic products, soft drinks and (or) food products (excluding the production of agricultural products and (or) its processing)	0.250
4.	Actual losses of utility and drinking underground water in the course of activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies, and (or) subsequent sale to a natural monopoly entity for activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies	0.005
5.	Actual losses of mineral underground water, utility and drinking underground water produced by a subsoil user, except for groundwater specified in line 4 of this table	1,000

3. In case of no separate accounting for extracted groundwater for the purposes of applying mineral extraction tax rates to groundwater specified in paragraph 2 of this article, the largest rate shall be applied.

Footnote. Article 748 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2018).