On approval of the Rules for rating a deposit (a group of deposits, a part of a deposit) of solid types of mineral resources except for commonly occurred, as marginally profitable and taxation in terms of mineral extraction tax

New Unofficial translation

Resolution of the Government of the Republic of Kazakhstan dated May 21, 2018 No. 282

      Unofficial translation

      In accordance with paragraph 4 of article 720 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget" (Tax Code)" the Government of the Republic of Kazakhstan HEREBY RESOLVED:

      1. To approve the attached Rules for rating a deposit (a group of deposits, a part of a deposit) of solid types of mineral resources except for commonly occurred, as marginally profitable and taxation in terms of mineral extraction tax.

      2. To deem as to be no longer in force some decisions of the Government of the Republic of Kazakhstan according to the annex to this regulation.

      3. This regulation shall be put into effect from January 1, 2018 and shall be subject to official publication.

      Prime Minister
      of the Republic of Kazakhstan B. Sagintayev

  Approved
by the regulation no.282 of the
Government
of the Republic of Kazakhstan
dated May 21, 2018

Rules for rating a deposit (a group of deposits, a part of a deposit) of solid types of mineral
resources except for commonly occurred, as marginally profitable and taxation in terms of
mineral extraction tax
Chapter 1. General Provisions

      1. These Rules for rating a deposit (a group of deposits, a part of a deposit) of solid types of mineral resources except for commonly occurred, as marginally profitable and taxation in terms of mineral extraction tax (hereinafter referred to as the Rules) have been developed for the purposes of implementation of paragraph 4 of article 720 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget" (Tax Code)".

      2. The Rules shall establish the procedure of submission and consideration of applications on rating a deposit (a group of deposits, a part of a deposit) of solid types of mineral resources as marginally profitable and criteria for rating a deposit (a group of deposits, a part of a deposit) of solid types of mineral resources as marginally profitable.

Chapter 2. The procedure of submission and consideration of applications on rating a deposit
(a group of deposits, a part of a deposit) of solid types of mineral resources as marginally
profitable

      3. To rate a deposit (a group of deposits, a part of a deposit) to a category of marginally profitable, a subsoil user, performing activities under a subsoil use contract, providing for development of a deposit (a group of deposits, a part of a deposit), including the concluded before January 1, 2009, meeting the criteria determined by chapter 3 of these Rules, shall submit an application to the authorized body for state planning (hereinafter - the authorized body).

      4. Application on rating on rating a deposit (group of deposits, a part of a deposit) as marginally profitable for a current not completed calendar year shall be submitted within the period no later than September 1 of a calendar year in form according to the annex to these Rules. The application must be enclosed with the following documents:

      1) the original or notarized copy of the financial statements for the previous financial year, signed by the chief executive officer or his deputy, as well as the chief accountant (accountant);

      2) the original or a notarized copy of the audit report for the previous financial year of legal entities for which statutory acts of the Republic of Kazakhstan establish a mandatory audit. If the application is submitted before June 1 of the current year, then the original or notarized copy of the audit report for the financial year preceding the previous financial year shall be submitted;

      3) the original or a notarized copy of the financial statements of the legal entity for the past period of the current financial year as of no less than ninety days preceding the date of the application;

      4) budget implementation report for the previous calendar year, certified by the head of the legal entity or his deputy;

      5) Calculation of budget for the current calendar year certified by the head of the legal entity or his deputy;

      6) budget implementation report for the current calendar year as of no earlier than ninety days preceding the date of filing of the application, certified by the head of the legal entity or his deputy;

      7) tax returns on corporate income tax (hereinafter referred to as the CIT) under the contract for the previous fiscal period;

      8) calculation of advanced payments under the CIT (if the subsoil user is a payer of advance payments) and calculation of the size of the CIT planned for the current reporting year;

      9) calculation of tax liabilities under the CIT, as well as the calculation of net income, sales profitability under the contract for the current tax period with a detailed linkage of these calculations to the budget of the legal entity for the same period;

      10) substantiation of the average price of mineral raw materials, mineral resources, metal, used to calculate profitability indicators for the contract.

      5. Application on rating a deposit (group of deposits, a part of a deposit) of solid types of mineral resources except for commonly occurred, as marginally profitable in the forthcoming calendar year, shall be submitted no earlier than September 1, but no later than December 1 of the current calendar year, which must be attached, in addition to the documents, the following:

      1) calculation of the budget for the forthcoming calendar year, certified by the head of the legal entity or his deputy;

      2) calculation of the company's tax liabilities on the CIT under the contract, as well as calculation of net income, sales profitability of the contract for the forthcoming calendar year with a detailed linkage of these calculations to the budget of the legal entity for the same reporting period.

      At the same time, the information specified in sub-paragraphs 3) and 6) paragraph 4 of these Rules shall be presented for the nine expired months of the current calendar year.

      6. If necessary, the authorized body may, within five working days after receipt of the application, request from the applicant other documents and calculations that substantiate the information contained in the application.

      The applicant, after receiving the corresponding request of the authorized body within 10 working days, shall submit to the authorized body documents and calculations, justifying the information contained in the application, requested in accordance with this paragraph of the Rules.

      7. The authorized body no later than five working days after receipt of the application and (or) additional documents and calculations justifying the information contained in the application, in case of incomplete information in the documents submitted by the applicant, and (or) failure to submit documents or submit an incomplete list of documents established by paragraphs 4 and (or) 5 of these Rules, as well as documents and calculations requested by the authorized body, in accordance with clause 6 of these Rules, or filing an application in violation of the requirements established by these Rules, shall send a reasoned refusal to consider the application.

      8. The authorized body within the period not later than five working days after acceptance of the application for consideration shall send copies of the application and the documents attached to it for consideration to the following state bodies for preparation of the conclusions on issues:

      1) To the Ministry of Finance of the Republic of Kazakhstan – for confirmation of the data of tax returns;

      2) to the Ministry of Investment and Development of the Republic of Kazakhstan – on matters of validity of the planned volumes of production of mineral raw materials, mineral resources, metal, the volume of subsoil use operations, taking into account the working programs (annual work programs) established by the legislation of the Republic of Kazakhstan and /or design solutions and obligations under the subsoil use contract and forecast price of mineral raw materials, mineral resources and metals for the corresponding calendar year, as well as recoverability of mineral raw materials, mineral resources and metals;

      3) other state bodies - on matters within their competence, and put by the authorized body in order to develop informed decisions on the specific size of the individual tax rate on mineral extraction.

      The conclusions of the corresponding state bodies should be submitted to the authorized body no later than thirty calendar days from the date of receipt of a copy of the application and the attached documents from the authorized body. The authorized body, within ten working days from the date of receipt of all the conclusions of the corresponding state bodies, shall calculate the deposit's profitability (group of deposits) on the basis of the data submitted by the applicant and prepare proposals on specific amounts of the individual mineral extraction tax rate set in accordance with paragraph 18 of these Rules, and indication of the calendar year during which such rates will apply.

      9. Within the period of no later than fifteen working days from the date of receipt of all the conclusions of the corresponding state bodies referred to in paragraph 8 of these Rules, the authorized body shall submit an application with the conclusions of the state bodies attached, calculations of the profitability of the corresponding deposit (group of deposits, a part of a deposit) and proposals on the specific size of the individual tax rate on mineral extraction for consideration by the interdepartmental commission on the development of recommendations for the rating of a subsoil use contract as marginally profitable as well as a deposit (group of deposits, a part of a deposit) categorized as highly viscous, water-flooded, marginal or depleted, except for commonly occurred minerals (hereinafter referred to as the commission).

      Within the period of no later than ten working days the commission shall consider the application, conclusions of the corresponding state bodies, calculations of profitability of the corresponding deposit (group of deposits, a part of a deposit) and proposals on certain amounts of individual tax rate for production of mineral resources and shall develop recommendations on rating or refusal to rate the deposit (group of deposits, a part of a deposit) as marginally profitable, amount of the tax rate for production of mineral resources on marginally profitable deposit (group of deposits, a part of a deposit) (in the event of developing a proposal on rating a deposit (group of deposits, a part of a deposit) as marginally profitable).

      10. In the event of developing by the commission of recommendations on rating a deposit (group of deposits, a part of a deposit) as marginally profitable, the authorized body in accordance with the recommendation of the commission within twenty working days shall develop and in accordance with the procedure established by the legislation of the Republic of Kazakhstan shall submit to the Government of the Republic of Kazakhstan a draft regulation of the Government of the Republic of Kazakhstan on inclusion of a deposit (group of deposits, a part of a deposit) into the list of deposits, rated as marginally profitable, attached with the tax rates for production of mineral resources.

      11. Tax rate for production of mineral resources shall be established per a calendar year. In the event if the tax rate for production of mineral resources is established during the mentioned year, then the tax for production of mineral resources (hereinafter referred to as the mineral production tax (MPT), accrued and paid from the beginning of a calendar year under the liabilities of this year, recalculated according to the rate established in accordance with these Rules.

      12. The results of the consideration by the commission of the corresponding applications on rating a deposit (group of deposits) as marginally profitable shall be reported by the authorized body to the subsoil user within ten working days after the commission makes a decision.

      13. The grounds for refusal to rate a deposit (group of deposits, a part of a deposit) as marginally profitable shall be:

      1) the discrepancy between the calculation of the CIT tax liabilities, as well as the calculation of net income, sales profitability for the deposit (group of deposits, part of the deposit) for the corresponding calendar year with the tax laws of the Republic of Kazakhstan, including in chapter 3 of these Rules;

      2) the use by the subsoil user of an unreasonable forecast price for mineral raw materials, mineral resources, metal for the corresponding calendar year used by the applicant to calculate the level of profitability;

      3) unjustified increase in the case of an increase of more than 10% in production costs, implementation costs and general administrative costs, excluding the costs of purchasing imported goods related to the growth of the exchange rate of the national currency related to foreign currencies and the cost of purchasing goods produced in the Republic of Kazakhstan, associated with an increase in the annual inflation rate, per ton of mineral raw materials, mineral resources, and metal, compared with data for the previous calendar year, if and the application is submitted for the current calendar year, or with data for the current calendar year, based on the forecast data for the year, calculated on the basis of the budget for the specified period, taking into account the adjustments made, if the application is submitted for the forthcoming calendar year;

      4) The actual or planned profitability level of a deposit (group of deposits, part of a deposit) for the last calendar year or the current incomplete calendar year exceeds 0 %.

      In case of elimination of the reasons for which the subsoil user it has been refused to rate the deposit (group of deposits, a part of a deposit) as marginally profitable, a subsoil user shall repeatedly send an application to the authorized body in accordance with the procedure, established by these Rules.

      14. Terms of consideration of the application on rating a deposit (group of deposits, a part of a deposit) ) of solid types of mineral resources except for commonly occurred, as marginally profitable, can be extended and put for additional control before making the final decision on the application in accordance with the laws of the Republic of Kazakhstan, but not more than terms, established by these Rules.

      In the case of extension of the time limits for consideration of the application, the authorized body shall inform the applicant in writing about the extension of the time limits within three calendar days from the date of the extension of the time limits for consideration.

Chapter 3. Criteria for rating a deposit (group of deposits, a part of a deposit) of solid types of
mineral resources except for commonly occurred, as marginally profitable

      15. A deposit (a group of deposits, a part of a deposit) shall be rated as marginally if the planned profitability level of a deposit (group of deposits, part of a deposit) according to the results of the upcoming calendar year or the current incomplete calendar year according to calculations made by the subsoil user independently according to the procedure established by these Rules, is equal to or less 0 %.

      16. For subsoil users, transferring a mineral raw materials for subsequent processing to a structural or other technological subdivision within one legal entity, for the purposes of determination of the level of profitability of a deposit (group of deposits, a part of a deposit), deposits (a group of deposits, a part of a deposit) shall be divided into single-component and multi-component.

      If mineral raw materials extracted by a subsoil user within a deposit (group of deposits, a part of a deposit) is used for only one type of finished product, then such deposit (group of deposits, a part of a deposit) shall be considered as a single-component deposit (group of deposits, a part of a deposit) of solid types of mineral resources.

      If mineral raw materials extracted by a subsoil user within a deposit (group of deposits, a part of a deposit) is used for more than one type of finished product, then the deposit (group of deposits, a part of a deposit) shall be considered as a multi-component deposit (group of deposits, a part of a deposit) of solid types of mineral resources.

      17. The calculation of the planned level of profitability for a deposit (group of deposits, part of a deposit) for the calendar year shall be made on the basis of forecast data of the subsoil user, including prices for mineral raw materials, mineral resources, metal for the corresponding period, and on the basis of production volumes confirmed by the competent authority:

      1) a planned level of profitability for a deposit (group of deposits, part of a deposit), except for those specified in paragraph 16 of these Rules, shall be determined according to the following formula:

      PoD = NIoD / TAIoD * 100 %,

      where:

      PoD – Profitability on a deposit (group of deposits, part of a deposit);

      NIoD – net income on a deposit (group of deposits, part of a deposit), calculated in accordance with this subaragraph and conditions of article 723 of the Tax Code;

      TAIoD – total annual income on a deposit (group of deposits, part of a deposit), calculated in accordance with this subparagraph and conditions of article 723 of the Tax Code.

      The amount of net income on a deposit (group of deposits, part of a deposit) for a tax period shall be determined in accordance with the following formula:

      NIoD = TIoD – CIToD,

      where:

      TIoD – taxable income on a deposit (group of deposits, part of a deposit), reduced by the amount of income and expenses stipulated in the article 288 of the Tax Code, shall be determined in accordance with the following formula:

      TIoD = TAIoD – DoD,

      where:

      DoD – Deductions on a deposit (group of deposits, part of a deposit), calculated in accordance with this subparagraph of the Rules and conditions of article 723 of the Tax Code.

      When determining the taxable income, the amount of deductions for the tax period should not exceed the amount of deductions for the previous tax period, except for deductions from additional tax liabilities, increasing deductions from expenses, the increase of which is associated with an increase in tariffs for regulated services (goods, works) of a subject of natural monopoly, as well as an increase in deductions for the acquisition of imported goods associated with an increase in the exchange rate of the national currency in relation to foreign currencies and the purchase of goods produced in the Republic of Kazakhstan, associated with an increase in the annual inflation rate.

      CIToD – the corporate income tax on a deposit (group of deposits, part of a deposit) shall be determined in accordance with the following formula:

      CIToD = TIoD * RCIT,

      where:

      RCIT – the rate of corporate income tax in percent, established by article 313 of the Tax Code;

      2) a planned profitability level for a single-component deposit (group of deposits, part of a deposit) shall be determined in accordance with the following formula:

      PoD = NIoD / TAIoD * 100 %,

      where:

      PoD – profitability on a deposit (group of deposits, part of a deposit);

      NIoD – net income on a deposit (group of deposits, part of a deposit), calculated in accordance with this paragraph of the Rules.

      The amount of net income on a deposit (group of deposits, part of a deposit) for a tax period shall be determined in accordance with the following formula:

      NIoD = TIoD – CIToD,

      where:

      TIoD – taxable income on a deposit (group of deposits, part of a deposit), reduced by the amount of income and expenses established by article 288 of the Tax Code, shall be determined in accordance with the following formula:

      TIoD = TAIoD – DoD,

      where:

      DoD – deductions on a deposit (group of deposits, part of a deposit), calculated in accordance with the terms of article 723 of the Tax Code.

      When determining the taxable income, the amount of deductions for a tax period must not exceed the amount of deductions for the previous tax period, except for the amounts of deductions by means of expenses, the increase of which is associated with the increase in rates for regulated services (goods, works) of a subject of natural monopoly, as well as the increase of deductions on procurement of imported goods, related to the growth of the exchange rate of the national currency in respect of the foreign currencies and procurement of goods, produced in the Republic of Kazakhstan, associated with the increase in the level of annual inflation. In case of deviation of the planned volume of mineral production in the current non-completed calendar year by more than 10% from the previous year’s level, the amount of deductions should be adjusted by the difference in the extracted volumes.

      The amount of the total annual income on a deposit (group of deposits, part of a deposit) shall be determined in accordance with the following formula:

      TAIoD = TCD + PNISFPD,

      where:

      TCD – the total cost of mineral raw materials and primary processing, extracted in a separate deposit (group of deposits, part of a deposit);

      PNISFPD – part of the net income from the sale of finished products produced from the extracted mineral raw materials at the deposit (group of deposits, part of a deposit), determine according to the following formula:

      PNISFPD = TCD / TCFP* (ISFP – TCFP),

      where:

      TCFP – total cost of finished products;

      ISFP – income from the sale of finished products produced from the extracted mineral raw materials.

      CIToD – the corporate income tax on a deposit (group of deposits, part of a deposit) shall be determined in accordance with the following formula:

      CIToD = TIoD * RCIT,

      where:

      RCIT – rate of corporate income tax in percent, established by article 313 of the Tax Code;

      3) a planned level of profitability on a multi-component deposit (group of deposits, part of a deposit) shall be determined in accordance with the following formula:

      PoD = NIoD / TAIoD * 100 %,

      where:

      PoD – profitability on a deposit (group of deposits, part of a deposit);

      NIoD – net income on a deposit (group of deposits, part of a deposit), calculated in accordance with this paragraph of the Rules.

      The amount of net income on a deposit (group of deposits, part of a deposit) for a tax period shall be determined in accordance with the following formula:

      NIoD = TIoD – CIToD,

      where:

      TIoD – taxable income on a deposit (group of deposits, part of a deposit), reduced by the amount of income and expenses stipulated in article 288 of the Tax Code, shall be determined in accordance with the following formula:

      TIoD = TAIoD – DoD,

      where:

      DoD – deductions on a deposit (group of deposits, part of a deposit), calculated in accordance with the terms of article 723 of the Tax Code.

      When determining the taxable income, the amount of deductions for a tax period must not exceed the amount of deductions for the previous tax period except for the amounts of deductions by means of additional tax liabilities, the increase of the amounts of deductions by means of expenses, the increase of which is associated with the increase in rates for regulated services (goods, works) of a subject of natural monopoly, as well as the increase of deductions on procurement of imported goods, related to the growth of the exchange rate of the national currency in respect of the foreign currencies and procurement of goods, produced in the Republic of Kazakhstan, associated with the increase in the level of annual inflation. In case of deviation of the planned volume of mineral production in the current non-completed calendar year by more than 10% from the previous year’s level, the amount of deductions should be adjusted by the difference in the extracted volumes.

      CIToD – the corporate income tax on a deposit (group of deposits, part of a deposit) shall be determined in accordance with the following formula:

      CIToD = TIoD * RCIT,

      where:

      RCIT – rate of corporate income tax in percent, established by article 313 of the Tax Code.

      The amount of the total annual income on a deposit (group of deposits, part of a deposit) shall be determined in accordance with the following formula:

      TAIoD = TAIoD1 * Rca,

      where:

      TAIoD1 – total annual income as a whole for sales of products by types of mineral resources extracted within the deposit (group of deposits, a part of a deposit), based on the special gravity of the content of a mineral resource in the ore, which shall be calculated as follows:

      TAIoD1 =(Тs/Тe* Тes)1*P1+(Тs/Тe*Тes)2*P2+…(Тs/Тe*Тes)n*Pn,

      where:

      Тs – the physical volume of sales of finished products for each type of extracted mineral raw materials, mineral resources and metal in the total of a company;

      Тe – the total physical volume of the extracted mineral resources, metal from the extracted mineral raw materials in the whole company or the total physical volume of the extracted mineral raw materials in the company as a whole - in case of non-metal mineral raw materials listed on the London Metal Exchange;

      Тes – the total physical volume of the extracted mineral resources, metal from the extracted mineral raw materials for a separate deposit (group of deposits, part of a deposit) or the total physical volume of the extracted mineral raw materials for a separate deposit (group of deposits, part of a deposit) - in case of mineral extraction non-metal raw materials listed on the London Metal Exchange;

      P – sales price of finished products, metal, based on price quotations recorded on the London Metal Exchange or the London Precious Metals Exchange.

      In the event if there are no quotes on the London Metal Exchange for finished products and (or) metals, the selling price shall apply.

      The ratio of contractual activity shall be determined in accordance with the following formula:

      Rca= TCD / TCfp,

      where:

      TCD – total cost of the extracted mineral raw materials on the deposit (group of deposits, part of a deposit);

      TCfp – total cost of finished products.

      18. The MPT rates for a deposit (group of deposits, a part of a deposit), rated as marginally profitable, shall be reduced to a value that allows you to approximate the profitability of a deposit (group of deposits, a part of a deposit) to a zero level, but not lower than the minimum MPT rate, established by paragraph 19 of these Rules, except for cases, stipulated by paragraph 20 of these Rules.

      At the same time, the amount of the MPT rate, calculated in accordance with these Rules, shall be established accurate to two digits after the comma, with rounding to a greater zero step one hundredth (0,01).

      19. The minimum MPT rate, except for the cases specified in clause 20 of these Rules, must be set at a rate, which ensures that the subsoil user pays the MPT amount equal in absolute terms to the royalty amount calculated at the rate and taxable base established by the terms of the subsoil use contract as amended as of December 31, 2008, based on the planned production volume and prices of the current calendar year, for which the individual MPT rate is set.

      If the terms of the subsoil use contract have not established the royalty rates as at December 31, 2008, then the royalty rates shall apply for the corresponding mineral resource in accordance with the Tax Code as in December 31, 2008, except as provided for in paragraph 20 of these Rules.

      The calculation of a minimum MPT rate shall be made in accordance with the following procedure:

      1) based on the planned volume of extraction for the corresponding calendar year, the amount of royalties that would be payable by the subsoil user to the budget in the corresponding calendar year shall be determined according to the terms of the subsoil use contract (tax object, royalty rate, taxable base for the corresponding calendar year), which was valid as of 31 December 2008;

      2) calculated in accordance with paragraph 1) of the third part of this paragraph, the sum of royalties shall be in absolute value the sum of MPT payable by the subsoil user to the budget, if the profitability of a deposit (group of deposits, part of a deposit), calculated in accordance with paragraph 17 of these Rules less than 0%;

      3) The minimum MPT rate set for a subsoil user for a deposit (group of deposits, part of a deposit) rated as marginally profitable shall be determined as the ratio of the amount of MPT calculated in accordance with subparagraph 1) of the third part of this clause to the taxable base of MPT for the corresponding type of mineral resources (corresponding to the types of mineral resources), calculated in the accordance with the procedure prescribed by the Tax Code

      In case if MPT rates for a deposit (group of deposits, a part of a deposit), rated as marginally profitable, for the corresponding calendar year are set within the specified year, then MPT, calculated and paid from the beginning of the calendar year, shall be recalculated at the rates established in accordance with these Rules, based on actual prices for past tax periods.

      20. If at a minimum MPT rate determined in accordance with paragraph 19 of these Rules, zero profitability of a deposit (group of deposits, a part of a deposit) is not achieved, then the minimum MPT rate, including by passing mineral resources, shall be reduced up to the value (up to 0% inclusive), which allows to bring the profitability of the deposit (group) to zero level while simultaneous meeting the following conditions:

      1) a deposit (group of deposits, a part of a deposit) can be classified as single-component or multi- in accordance with paragraph 16 of these Rules;

      2) when selling finished products resulting from the processing of mineral raw materials, there are losses, defined as the difference between the selling price and the total cost of the finished product. For the purpose of this paragraph, the total cost of finished products shall include the cost of sold finished products, the cost of sales, general and administrative expenses. The cost of sold finished products shall be determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting. In order to determine the amount of loss from the cost of sold finished products, expenses arising in accounting due to changes in the value of assets and (or) liabilities when applying international financial reporting standards and the Republic of Kazakhstan legislation on accounting and financial reporting shall be subject to exclusion of the item of cost other than payable (paid).

      If according to the terms of the subsoil use contract concluded before January 1, 2009, the royalty rates for mineral minerals were not set as of December 31, 2008, then the minimum MPT rate specified in paragraph 19 of these Rules for such minerals, shall be established at 0%, provided that the activity of the subsoil user as a whole is unprofitable.

      21. The taxpayer who applied the MPT rate set in accordance with paragraph 19 of these Rules, no later than on the 15th day of the second month following the fourth quarter of the relevant tax year, shall calculate profitability indicators based on actual data using the appropriate rate established by chapter 85 of the Tax Code for the corresponding type of mineral resources.

      In case if the results of the performed calculation of the contract exceed the values of profitability established by paragraph 15 of these Rules, the taxpayer shall recalculate the MPT tax liabilities on the basis of the generally established rates for the entire tax year and shall present the values obtained in the additional MPT declaration. The amount of MPT reflected in this declaration shall be the tax liability of the fourth quarter of the tax year and shall be payable in accordance with the generally established procedure to the budget.

  Annex
to the Rules for rating a deposit
(a group of deposits, a part of a
deposit) of solid types of mineral
resources except for commonly
occurred, as marginally profitable
and taxation in terms of mineral
extraction tax

Application for rating a deposit (a group of deposits, a part of a deposit)
of solid types of mineral resources except for commonly occurred

      1. Full name of the subsoil user (legal entity) or surname, name and patronymic (if available) (individual):

      _________________________________________________________________________.

      2. Location (postal address): __________________________________________________.

      3. Business identification number or individual identification number

      __________________________________________________________________________

      4. Subsoil use contract under which the production of mineral resources is carried out and the application of the procedure of rating the subsoil use contract, deposit (group of deposits, a part of a deposit), stipulating the development of a deposit) of solid types of mineral resources except for commonly occurred, as marginally profitable is expected:

      4.1. full name, party of the contract, date of contract:

      _________________________________________________________________________;

      4.2. Date and number of registration of contract with a competent authority:

      _________________________________________________________________________;

      4.3. Name of contract (deposit):________________________________________________;

      4.4. Location of the contract (deposit) territory ____________________________________;

      4.5. Type of extracted mineral resource _________________________________________;

      5. Grounds for submission of application ________________________________________;

      6. Contact person (surname, name and patronymic (if any) position, telephone):

      _________________________________________________________________________;

      Attachment:

      __________________________________________________________________________

      __________________________________________________________________________

      (surname, name and patronymic (if any) of the head, position)

      _____________________ Seal

      Date of submission of application: "_____" _____________ 20__.

  Annex
to the regulation no.282 of the
Government
of the Republic of Kazakhstan
dated May 21, 2018

List of certain invalidated decisions of the Government of the Republic of Kazakhstan

      1. Regulation of the Government of the Republic of Kazakhstan dated October 31, 2012 no.1379 "On approval of the Rules for rating a deposit (group of deposits, a part of a deposit) of solid types of mineral resources except for commonly occurred, as marginally profitable and taxation in terms of mineral extraction tax" (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2012, no.75-76, art. 1122).

      2. Regulation of the Government of the Republic of Kazakhstan dated August 5, 2014 no.892 "On amendments and supplements to the Regulation of the Government of the Republic of Kazakhstan dated October 31, 2012 no.1379 "On approval of the Rules for rating a deposit (group of deposits, a part of a deposit) of solid types of mineral resources except for commonly occurred, as marginally profitable and taxation in terms of mineral extraction tax" (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2014, no.51, art. 516).

      3. Paragraph 11 of amendments and supplements, which shall be introduced into certain decisions of the Government of the Republic of Kazakhstan, approved by the regulation of the Government of the Republic of Kazakhstan dated September 19,2014 no.995 "Certain issues of the Ministry for Investments and Development of the Republic of Kazakhstan" (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2014, no.57, art. 546).

      4. Regulation of the Government of the Republic of Kazakhstan dated June 27, 2016 no.443 "On amendments to the Regulation of the Government of the Republic of Kazakhstan dated October 31, 2012 no.1379 "On approval of the Rules for rating a deposit (group of deposits, a part of a deposit) of solid types of mineral resources except for commonly occurred, as marginally profitable and taxation in terms of mineral extraction tax" (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2016, no. 40, art. 255).

      5. Regulation of the Government of the Republic of Kazakhstan dated September 8, 2017 no.553 "On amendments and supplements to the Regulation of the Government of the Republic of Kazakhstan dated October 31, 2012 no.1379 "On approval of the Rules for rating a deposit (group of deposits, a part of a deposit) of solid types of mineral resources except for commonly occurred, as marginally profitable and taxation in terms of mineral extraction tax" and deeming invalidated certain decisions of the Government of the Republic of Kazakhstan" (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2017, no. 40-41, art. 277).

If you found any error on the page, please highlight a word or a phrase and then press «Ctrl+Enter» key combination

 

On-page search

Enter text to search

Hint: Browser has internal on-page search. It works faster and is usually activated by pressing ctrl-F.