Article 623. Procedure for calculating and paying fees for subsoil plots in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use on the basis of a license for exploration or production of solid minerals tax code of the Republic of Kazakhstan

Home / RLA / Article 623. Procedure for calculating and paying fees for subsoil plots in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use on the basis of a license for exploration or production of solid minerals tax code of the Republic of Kazakhstan

Article 623. Procedure for calculating and paying fees for subsoil plots in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use on the basis of a license for exploration or production of solid minerals tax code of the Republic of Kazakhstan

1.subsurface users shall pay the annual amount of payment for a subsurface plot issued on the basis of a license for exploration or production of useful solid minerals in the amount of the annual amount of payment determined at the rates established by paragraph 1 of Article 621 of this code, if the license is applied as of January 1 of the reporting year and before its expiration – no later than February 25 of the reporting tax period or upon receipt of the license before February 1 of the reporting year inclusive.

2.if, as of February 1 of the reporting tax period, it is known that the license for the exploration or production of useful solid minerals expires in the current tax period, then no later than February 25 of the reporting tax period, a fee calculated in accordance with paragraph 3 of this article must be paid for the period of actual validity of such license.

3.in case of receipt of a license for exploration or production of Solid Minerals after February 1 of the reporting tax period or termination of the license during the reporting tax period, the subsoil user determines the amount of payment based on the payment rates established by paragraph 1 of Article 621 of this code and the period of actual validity of such license in the reporting tax period.

At the same time, the actual period of validity of the license is determined from the beginning of the tax period (if such license is valid on the day of the beginning of the tax period) or from the 1st of the month in which such license began to be applied until the 1st of the month in which such license ceased to be used, or until the end of the tax period (if such license is valid on the day of the end of the tax period).

4.in case of receipt of a license for exploration or production of Solid Minerals after February 1 of the reporting tax period or termination of its validity, the amount of payment for the period of actual validity of such a license shall be subject to inclusion in the budget no later than the 25th day of the second month of the quarter following the quarter

5.the amount of payment is paid to the budget at the location of the subsurface plot – at the payment of the subsurface plot issued on the basis of a license for the exploration or production of useful solid minerals.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

______________________________

To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 623. Procedure for payment of state duty code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1. state duty:

1) in cases considered by courts-before filing an application for the issuance of a corresponding claim, administrative claim, application (complaint) or court order, with the exception of cases provided for in Article 51-2 of this Code, cases provided for in part three of Article 106 of the Civil Procedure Code of the Republic of Kazakhstan, as well as when the court issues copies of documents;

On the appeals of citizens considered by the Constitutional Court of the Republic of Kazakhstan – prior to the issuance of the referral;

2) for performing notarial acts, as well as for issuing copies of documents, duplicates-when registering the notarial act performed;

3) excluded – by the law of the Republic of Kazakhstan dated 06.02.2023 No. 196-VII (effective from 01.07.2023); 4) excluded – by the law of the Republic of Kazakhstan dated 06.02.2023 No. 196-VII (effective from 01.07.2023) ;

5) the following::

For issuing passports and identity cards of citizens of the Republic of Kazakhstan, certificates of a stateless person, a residence permit and a travel document for a foreigner in the Republic of Kazakhstan;

for issuing a permit certificate (duplicate permit certificate) for international road cargo transportation;

for issuing (reissuing) a hunter's certificate (duplicate Hunter's certificate) ;

the following:

Permits for the import into the territory of the Republic of Kazakhstan, export from the territory of the Republic of Kazakhstan and (or) back export of flora objects, their parts and derivatives, subject to the convention on international trade in Endangered Species of Wild Fauna and flora;

Permits for the import into the territory of the Republic of Kazakhstan, export from the territory of the Republic of Kazakhstan and (or) back export of animal species subject to the force of the convention on international trade in Endangered Species of Wild Fauna and flora;

conclusion (permit document)for the export of individual wild-growing plants and wild-growing medicinal raw materials, including rare and endangered ones, from the customs territory of the Eurasian Economic Union;

for issuing an opinion (permit document) for the export of wild animals, including rare and endangered ones, from the customs territory of the Eurasian Economic Union;

for issuing permits for the possession, storage or storage and carrying, transportation of civil, service weapons and their cartridges, conclusions for import into the territory of the Republic of Kazakhstan and export from the territory of the Republic of Kazakhstan;

for issuing permits for the purchase of civil pyrotechnic substances and products made with their use;

for registration and re-registration of each unit of civil, service weapons of individuals and legal entities (with the exception of hunting cold weapons, signaling weapons, mechanical sprayers, aerosols and other devices filled with tear or irritating substances, pneumatic weapons with an inflatable energy of no more than 7.5 J and a caliber of up to 4.5 mm) ;

In cases related to obtaining citizenship of the Republic of Kazakhstan or termination of citizenship of the Republic of Kazakhstan, as well as leaving the Republic of Kazakhstan and arriving in the Republic of Kazakhstan;

for committing legally significant actions related to the recognition of a trademark by an authorized state body in the field of intellectual property as universally known, certification of patent attorneys and registration as a patent attorney;

before issuing the relevant documents for issuing a sailor's identity card, a sea book of the Republic of Kazakhstan and a professional diploma;

6) for issuing driver's licenses, tractor driver's licenses, certificates of state registration of mechanical vehicles and trailers, state registration number marks, as well as a duplicate of the state registration number mark-before issuing the relevant documents, state registration number marks, duplicate of the state registration number mark;

7) Apostille of official documents originating from state bodies and notaries of the Republic of Kazakhstan by state bodies authorized by the Government of the Republic of Kazakhstan - before Apostille.

2.state duty is accounted for by authorized state bodies or officials at the place of commission of legally significant actions and (or) issuance of documents.

3.payment of the amounts of state duty to the budget is made by transfer through second-tier banks or organizations engaged in certain types of banking operations, or by entering it in cash on the basis of strict reporting forms in the form established by the authorized body.

4.when the amounts of State Duty are paid in cash, the amounts of such accepted state duty are transferred by authorized state bodies no later than the next operational day from the date of receipt of money to second-tier banks or organizations engaged in certain types of banking operations for their subsequent crediting to the budget. If the daily cash receipts are less than 10 times the MCI, the transfer of money is carried out once every three operational days from the date of receipt of money.

Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI.

This Code establishes the basic principles of taxation, regulates power relations on the procedure for establishing, introducing, changing, canceling, calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of a tax obligation.

President

Republic of Kazakhstan

Constitution Law Code regulations decree order decision decision lawyer Almaty lawyer defender Legal Service Law Enforcement Legal KPI legal office Civil Affairs criminal cases administrative cases arbitration disputes legal advice lawyer law firm Kazakhstan defender Law company

Civil Legislation of the Republic of Kazakhstan

Civil Legislation of the Republic of KazakhstanGeneral Analysis and Purpose of the NormArticle 3 of the Civil Code (CC) of the Republic of Kazakhstan defines the foundations o...