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

Pays/Territoire
Kazakhstan
Type du document
Règlement
Date
1997
Source
FAO, FAOLEX
Source d'origine
Compendium of the Legislation of Kazakhstan.
Sujet
Terre et sols, Ressources minérales
Mot clé
Royalties/redevances Taxe/impôt Contrat/accord Exploitation minière Exploration Minéraux
Aire géographique
Mer d’Aral, Asie, Mer Caspienne, Asie Centrale, CEI (Communauté des États indépendants), Europe et Asie Centrale, Nations en développement sans littoral, Asie du Nord
Entry into force notes
Entry into force from the date of signature.
Résumé

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.

Texte intégral
Russe