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Article 764. Terms of payment of the subscription bonus of the Tax Code of the Republic of Kazakhstan
Unless otherwise specified in this article, the subscription bonus is paid to the budget at the taxpayer's location no later than twenty business days.:
– from the date of the taxpayer's announcement as the winner of the tender or the date of signing the protocol of direct negotiations on granting the right to subsurface use in accordance with the legislation of the Republic of Kazakhstan;
– from the date of amendments to the subsurface use contract on the expansion of the contract territory (subsurface area);
– from the date of receipt of a written permit for the right of subsurface use for exploration or extraction of common minerals used in the construction (reconstruction) and repair of public roads, railways and hydraulic structures;
– from the date of receipt of the permit for the extraction of groundwater.
2. The subscription bonus for subsurface use licenses, with the exception of licenses issued based on the results of an auction, is paid to the budget at the taxpayer's location no later than ten working days from the date of issue of such a license.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
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 764. The deadline for tax payment of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
The excess profit tax is paid to the budget at the taxpayer's location no later than ten calendar days after the deadline set for submitting the declaration.
On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court
