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

Article 773. The order for in-kind payment of the mineral extraction tax, the export rent tax on hydrocarbons

1. In cases established by paragraph 2 of Article 715 and paragraph 2 of Article 737 of this Code, a taxpayer is obliged to transfer to the Republic of Kazakhstan minerals in kind to pay the mineral extraction tax, the export rent tax on hydrocarbons.

2. The monetary form of payment of the mineral extraction tax and the export rent tax on hydrocarbons, established by this Code, may be temporarily replaced, in full or in part.

3. The amount of the mineral extraction tax and the export rent tax on hydrocarbons, established by this Code, paid in kind, shall be equivalent to the sum of these taxes and payments calculated in monetary terms in accordance with the procedure and in amounts established by this Code.

The determination of the volume of minerals transferred by a subsoil user to fulfill its tax obligation in kind, its calculation in monetary terms, and the sale of such minerals are carried out in accordance with the procedure for in-kind fulfillment of the obligation determined by the Government of the Republic of Kazakhstan.

4. In case of conclusion of an additional agreement providing for the taxpayer’s in-kind payment of the mineral extraction tax and the export rent tax on hydrocarbons established by this Code, it must specify:

1) the recipient on behalf of the state of the volumes of minerals transferred in kind by the taxpayer to the Republic of Kazakhstan in the form of the mineral extraction tax, the export rent tax on hydrocarbons;

2) a clause, terms of and time limits for the supply of volumes of minerals in the form of the mineral extraction tax, the export rent tax on hydrocarbons, transferred by the taxpayer to the Republic of Kazakhstan in kind.

5. The timeframe for the taxpayer’s transfer of minerals transferred in kind to pay the mineral extraction tax and the export rent tax on hydrocarbons established by this Code shall comply with the time limits for payment of the specified taxes and payments to the budget in monetary form established by this Code.

6. The recipient on behalf of the state transfers to the state budget the due amount of the mineral extraction tax, the export rent tax on hydrocarbons in monetary terms within the time limits for the payment of these taxes and payments established by this Code.

7. The recipient on behalf of the state, on its own, monitors the timeliness and completeness of transfer of relevant volume of minerals by a taxpayer.

The responsibility for complete and timely payment to the state budget of the mineral extraction tax and the export rent tax on hydrocarbons established by this Code, transferred by a taxpayer to the Republic of Kazakhstan in kind, shall be borne by the recipient on behalf of the state from the date of actual shipment by the taxpayer of relevant volumes of minerals.

8. The taxpayer and the recipient on behalf of the state submit to the tax authorities at their location statements of amounts and terms of in-kind payment (transfer) of the mineral extraction tax and the export rent tax on crude oil, gas condensate, established by this Code, within the time limits established by this Code and in the forms approved by the authorized body.

Section 24 shall remain in force before 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No 203-VI.

SECTION 24. UNIFIED PAYMENT

Footnote. Code is supplemented by Section 24 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2019).
Chapter 89. UNIFIED PAYMENT