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Article 770. Tax return tax code of the Republic of Kazakhstan
1.if the total amount of payment for reimbursement of historical costs incurred by the state for geological exploration of the territory of the contract (subsoil plot) and exploration of deposits is an amount equal to or less than 10,000 times the monthly calculation index in force at the date of conclusion of the confidentiality agreement, then the subsoil user submits a declaration to the tax authority at
2.if the total amount of payment for reimbursement of historical costs incurred by the state for geological exploration of the territory of the contract (subsoil plot) and exploration of deposits is an amount exceeding 10,000 times the monthly calculation index effective at the date of conclusion of the confidentiality agreement, then the subsoil user submits a declaration to the tax authority at his place of residence quarterly no later than the 15th day of the second month following the reporting quarter.
Under subsoil use contracts concluded before January 1, 2009, under which the subsoil user started mining minerals before January 1, 2009, if as of January 1, 2009, the amount of historical costs not reimbursed to the budget is more than 10,000 times the monthly calculation index established by the law on the Republican budget as of January 1, 2009, the declaration is submitted to the tax authority at the place of residence of the subsoil user quarterly, no later than the 15th day of the second month after the reporting quarter.
Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr
President
Republic of Kazakhstan
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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 770. The term of payment of tax code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
An equivalent subsurface use tax is subject to payment to the budget at the taxpayer's location no later than ten calendar days after the deadline for submitting a declaration.
On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan
