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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