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

Article 749. Taxable period

The taxable period for the mineral extraction tax is a calendar quarter.
Article 750. Payment deadline

A taxpayer is obliged to pay the calculated amount of the tax to the state budget at its location on or before the 25^th day of the second month following a taxable period.
Article 751. Tax declaration

The mineral extraction tax declaration shall be submitted by a subsoil user to the tax authority at its location on or before the 15^th day of the second month following a taxable period.
Chapter 86. EXCESS PROFITS TAX
Article 752. General provisions

1. The excess profits tax is calculated for a taxable period for each individual subsoil use contract, under which a subsoil user is a payer of the excess profits tax in accordance with Article 753 of this Code.

2. For the purposes of calculating the excess profits tax, a subsoil user identifies a taxable item, as well as the below mentioned tax-related items, for each individual subsoil use contract in accordance with the procedure established in this Chapter:

1) net income for the purposes of calculating the excess profits tax;

2) taxable income for the purposes of calculating the excess profits tax;

3) gross annual income under a subsoil use contract;

4) deductions for the purposes of calculating the excess profits tax;

5) corporate income tax under a subsoil use contract;

6) the estimated amount of tax on net income of a permanent establishment of a non-resident under a subsoil use contract.
Article 753. The payers

1. The excess profits tax is paid by subsoil users on the activity carried out under each individual subsoil use contract, except for subsoil use contracts specified in paragraph 2 of this article.

2. Not subject to the excess profits tax, established by this Chapter, are subsoil users on the activity carried out under subsoil use contracts:

1) specified in paragraph 1 of Article 722 of this Code;

2) for the exploration and (or) extraction of solid minerals, including common minerals, groundwater and (or) therapeutic mud, provided that these contracts do not provide for the extraction of other groups of minerals;

3) for construction and operation of underground facilities not connected with exploration and production.

Footnote. Article 753 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021).