Article 809. Tax period tax code of the Republic of Kazakhstan

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1.for overhead profit tax, the tax period is the calendar year from January 1 to December 31.

2.if the subsoil use contract is concluded within a calendar year, the period of time from the date of entry into force of the Subsoil Use Contract and until the end of the calendar year is the first tax period for calculating the overhead profit tax under such contract.

3.if the Subsoil Use Contract has expired before the end of the calendar year, the period of time from the beginning of the calendar year to the date of expiration of the subsoil use contract is the last tax period for calculating the overhead profit tax under such contract.

4.if the subsoil use contract, which entered into force after the beginning of the calendar year, has expired before the end of this calendar year, the period of time from the date of entry into force of the subsoil use contract to the date of expiration of the subsoil use contract is the tax period for calculating the overhead profit tax under such contract.

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

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