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

Article 17. Participation in tax relations via an operator in conducting subsoil use operations under a production sharing agreement (contract)

1. Subsoil users conducting subsoil use operations within a simple partnership (consortium) under a production sharing agreement (contract) have the right to participate in relations regulated by the tax legislation of the Republic of Kazakhstan via an operator.

2. Powers of an operator in relations regulated by the tax legislation of the Republic of Kazakhstan shall be determined in accordance with a production sharing agreement (contract) to the extent consistent with this Code.

3. Fulfilling tax obligations in accordance with subparagraph 2) of paragraph 3 of Article 722 of this Code, an operator has all the rights and obligations provided for by this Code for taxpayers (tax agents), and the tax administration procedure provided for by this Code for taxpayers (tax agents) is applied to the operator.

4. Actions (inaction) of an operator committed on behalf and (or) instructions of subsoil users, in connection with the participation of these subsoil users in relations regulated by the tax legislation of the Republic of Kazakhstan, are recognized as actions (inaction) of such subsoil users and the operator acting on their behalf and (or) instructions.
Chapter 3.TAX AUTHORITIES. INTERACTION OF TAX AUTHORITIES WITH AUTHORIZED STATE BODIES AND OTHER PERSONS
Article 18. Tax authorities, their tasks and system

1. Tax authorities are national revenue agencies that perform the tasks of:

1) ensuring the compliance with the tax legislation of the Republic of Kazakhstan;

2) ensuring full and timely revenues from taxes and payments to the budget;

3) ensuring full and timely calculation, withholding and transfer of social welfare payments in accordance with the legislation of the Republic of Kazakhstan and this Code;

4) involvement in implementation of the tax policy of the Republic of Kazakhstan;

5) ensuring, within their competence, economic security of the Republic of Kazakhstan;

6) creating, supporting the development of information and communication infrastructure and accessibility of electronic services for taxpayers;

7) performance of other tasks provided for by the legislation of the Republic of Kazakhstan.

2. The system of tax authorities consist of the authorized agency and its territorial subdivisions by regions, cities of republican significance and capital, by districts, cities and districts in cities, as well as inter-district territorial subdivisions. In case of creation of special economic zones, the territorial subdivisions of the authorized agency may be set up in the territories of these zones.

Tax authorities have codes approved by the authorized body.

3. The authorized body is in charge of tax authorities.

4. Tax authorities have a symbol, the description and procedure for the use of which shall be approved by the authorized body.

Footnote. Article 18 as amended by the Law of the Republic of Kazakhstan dated 28.12.2018 No. 210-VI (shall be enforced from 01.01.2019).