Regulation No. 41 of 1997 of the Ministry of Finance regarding the taxation of the users of subsoil. Country/Territory Kazakhstan Document type Regulation Date 1997 Source FAO, FAOLEX Original source Compendium of the Legislation of Kazakhstan. Subject Land & soil, Mineral resources Keyword Royalties/fees Tax/levy Contract/agreement Mining Exploration Minerals Geographical area Aral Sea, Asia, Caspian Sea, Central Asia, CIS (Commonwealth of Independent States), Europe and Central Asia, Landlocked Developing Nations, North Asia Entry into force notes Entry into force from the date of signature. Abstract This Regulation consists of IX Sections subdivided into 32 Articles and contains 7 Annexes. Section I lays down the general provisions. Section II establishes the general provisions as regards the taxation of the users of subsoil. Section III determines the modalities of calculation and payment of the taxes and charges envisaged by Tax Legislation for the users of subsoil. Section IV deals with bonuses. Section V deals with royalties. Section VI determines the production share of the Republic of Kazakhstan that is considered a royalty imposed on the users of subsoil. Section VII concerns the taxation of superprofits. Section VIII determines the modalities of calculation and payment of the past expense. Section IX deals with the administrative provisions for the taxation of the users of subsoil. Full text Russian