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

Article 200. Features of subsoil users’ joint activity

1. If the subsoil use right under one subsoil use contract belongs to several individuals and (or) legal entities within a simple partnership (consortium), each member of a simple partnership (consortium) shall be a taxpayer of taxes and payments to the budget established by the tax legislation of the Republic of Kazakhstan.

2. If the subsoil use right under one subsoil use contract belongs to several individuals and (or) legal entities within a simple partnership (consortium), members of a simple partnership (consortium) are obliged to appointtheir authorized representative responsible for maintaining consolidated tax accounting for an activity carried out under such a subsoil use contract.

The authorized representative of members of a simple partnership (consortium) is obliged to maintain consolidated tax accounting for the activity carried out under the subsoil use contract in accordance with the requirements of this Code.

In case of subsoil operations carried out under a production sharing agreement (contract), the operator acts as such an authorized representative.

Powers of the authorized representative of members of a simple partnership (consortium), including the operator, must be confirmed in accordance with the requirements of Articles 16 or 17 of this Code.

3. Tax obligations for a subsoil use agreement shall be fulfilled in the manner determined by this Code by a member (members) of a simple partnership (consortium) and (or) by an authorized representative of members of a simple partnership (consortium), responsible for maintaining consolidated tax accounting for such an activity, on the basis of consolidated tax accounting data. In this case, members of a simple partnership (consortium) independently fulfill tax obligations for filing tax returns, except for the cases provided for in subparagraph 2) of paragraph 3 of Article 722 of this Code.
Chapter 24. FEATURES OF MAINTAINING TAX ACCOUNTING BY INDIVIDUAL ENTREPRENEURS NOT MAINTAINING ACCOUNTING RECORDS AND NOT COMPILING FINANCIAL STATEMENTS UNDER THE LAW OF THE REPUBLIC OF KAZAKHSTAN “ON ACCOUNTING AND FINANCIAL STATEMENTS”