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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 12, 2018 No. 183

About approval of Rules of obligation fulfillment in natural form

According to item 4 of Article 772 and part two of Item 3 of article 773 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed Rules of obligation fulfillment in natural form.

2. Declare invalid the order of the Government of the Republic of Kazakhstan of February 14, 2017 No. 68 "About approval of Rules of obligation fulfillment in natural form" (SAPP of the Republic of Kazakhstan, 2017, No. 5, the Art. 39).

3. This resolution becomes effective from the date of its first official publication.

Prime Minister of the Republic of Kazakhstan

B. Sagintayev

Approved by the Order of the Government of the Republic of Kazakhstan of April 12, 2018 No. 183

Rules of obligation fulfillment in natural form

Chapter 1. General provisions

1. These rules of obligation fulfillment in natural form (further - Rules) establish procedure for scoping, its calculation in terms of money, and also realization of the minerals including extracted from start date of commercial production under agreements (contracts) on the Section of products, transferred by the subsoil user on account of execution of the tax liability in natural form on:

1) to share of the Republic of Kazakhstan according to the Section of products;

2) royalty;

3) to the rent export levy;

4) to severance tax.

2. The basic concepts applied in these rules:

1) the agent - person authorized by the receiver on behalf of the state on implementation of realization of minerals;

2) the minerals transferred by the subsoil user in natural form on account of execution of the tax liabilities (further - minerals), - the oil, sulfur transferred by the subsoil user in natural form on account of execution of the tax liabilities;

3) delivery point - the place of transfer of the right of the order to minerals from the subsoil user to the receiver on behalf of the state;

4) the receiver on behalf of the state - the legal entity determined by the Government of the Republic of Kazakhstan, acting on behalf of the state as the receiver of the minerals transferred in natural form by the subsoil user on account of execution of the tax liability provided by the tax legislation of the Republic of Kazakhstan and (or) agreements (contracts) on the Section of products, the contract for subsurface use approved by the President of the Republic of Kazakhstan, stipulated in Article 722 Codes of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code);

5) the receiver's expenses on behalf of the state or the agent - determined by these rules, proved and documented and (or) officially acknowledged sources of information the expenses necessary for delivery and realization of minerals;

6) sale Item - the place in which passes the property right or risk of losses to minerals from the receiver on behalf of the state or the agent to the buyer;

7) weighted average price of realization - weighted average price of realization of unit of volume of minerals for tax period concerning which the transfer of minerals determined according to Item 23 of these rules is made;

8) the conditional price of minerals - the price of unit of volume of minerals used for determination of monetary value of amounts of the minerals transferred by the subsoil user to the Republic of Kazakhstan on account of obligation fulfillment in natural form;

9) expenses on transportation - the expenses on transportation of unit of volume of minerals from the mouth of well (if other is not provided by agreements (contracts) on the Section of products and the contracts for subsurface use specified in article 722 of the Tax Code) to Item of sale (shipment) determined according to Item 23 of these rules, including payment of transit fare when transporting by rail, to the bulk distribution line and (or) by sea, expenses on discharge and filling (for liquid substances), loading expenses and unloading (for solid substances), the rent of the used cistern cars, customs payments, technological transport losses of freight, expenses for storage and insurance in transit, the expenses on payment of idle time of cistern cars connected with transportation by rail, and to demurrage, connected with transportation by sea and not included in differential the financing expenses and bank servicing which are directly connected with transportation, expenses on conducting inspection on control of quantity and quality of freight and other expenses which are directly connected with transportation.

3. All sizes specified in these rules are calculated for the tax period determined according to the Tax code for each type of tax concerning which transfer of minerals is made.

4. The legal relationship regulated by these rules are based on the principles of the taxation provided in the Tax code.

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