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Article 727. Deadlines for filing a declaration and paying taxes of the Tax Code of the Republic of Kazakhstan
1. A simplified declaration is submitted to the tax authority at the taxpayer's location no later than the 15th day of the second month following the reporting tax period.
2. The taxes specified in the simplified declaration are paid to the budget no later than the 25th day of the second month following the reporting tax period in the form of individual (corporate) income tax.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 727. The specifics of calculating the subscription bonus for subsurface use licenses, with the exception of licenses issued based on the auction results of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
The amount of the subscription bonus for a subsurface use license, with the exception of the license issued based on the auction results, is calculated based on the rate expressed in the amount of the monthly calculation index established by the law on the republican budget and effective on the date of payment of the subscription bonus.:
| № п/п | Наименование | Ставка в МРП |
| 1 | 2 | 3 |
| 1. | Лицензия на разведку | 100 |
| 2. | Лицензия на добычу | 200 |
| 3. | Лицензия на старательство: |
|
| 3.1. | при площади предоставленной территории до 17 000 м2 | 9 |
| 3.2. | при площади предоставленной территории от 17 000 м2 до 33 000 м2 | 12 |
| 3.3. | при площади предоставленной территории от 33 000 м2 до 50 000 м2 | 15 |
| 4. | Лицензия на геологическое изучение | 50 |
| 5. | Лицензия на использование пространства недр | 400 |
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the 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
