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Regulation No. 41 of 1997 of the Ministry of Finance regarding the taxation of the users of subsoil.

País/Territorio
Kazajstán
Tipo de documento
Reglamento
Fecha
1997
Fuente
FAO, FAOLEX
Fuente original
Compendium of the Legislation of Kazakhstan.
Materia
Tierra y suelos, Recursos minerales
Palabra clave
Derechos/cánones Tasa/impuesto Contrato/acuerdo Minería Exploración Minerales
Área geográphica
Mar Aral, Asia, Mar Caspio, Asia Central, CEI (Comunidad de Estados Independientes), Europa y Central Asia, Naciones en desarrollo sin litoral, Asia del Norte
Entry into force notes
Entry into force from the date of signature.
Resumen

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.

Texto completo
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