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 Ruso