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

Article 561. Item subject to the fee

An item subject to the fee is:

a land plot provided by the state for temporary land use for a fee (lease);

a subsoil plot on the basis of a license for exploration or extraction of solid minerals.
Article 562. Taxable period

A taxable period is determined in accordance with Article 314 of this Code.
Article 563. The fee rates

1. With respect to a subsoil plot granted on the basis of a license for exploration or extraction of solid minerals, the fee rates are determined based on the size of the MCI established by the law on the national budget and effective as of the 1^st day of a taxable period and are as follows:

№	Period	Fee rates (MCI)
1	2	3
1.	from the 1^st to 36^th months of validity of a license for exploration, per 1 block	15
2.	from the 37^th to 60^th months of validity of a license for exploration, per 1 block	23
3.	from the 61^st to 84^th months of validity of a license for exploration, per 1 block	32
4.	from the 85^th month of validity of a license for exploration and on, per 1 block	60
5.	from the 1^st month of validity of a license for extraction and on, per 1 square km	450

For the purposes of this Chapter, a block means a land area, for the exploration or extraction of solid minerals in which a license was issued in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use. Each block has identifying coordinates and individual code assigned to it by the authorized body for subsoil exploration and use.

2. As for other land plots, the fee rates are determined in accordance with the land legislation of the Republic of Kazakhstan. In this case, the fee rates shall not be lower than the land tax rates, with no regard for the provisions of paragraphs 2 and 3 of Article 510 of this Code.