of April 18, 2018 No. 204
About approval of Rules of reference of the field (group of fields, part of the field) hydrocarbonic raw materials to category low-profitable, high-viscosity, flooded, marginal and developed and procedure for the taxation regarding severance tax
According to item 4 of article 720 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 reference of the field (group of fields, part of the field) hydrocarbonic raw materials to category low-profitable, high-viscosity, flooded, marginal and developed and procedure for the taxation regarding severance tax.
2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.
Prime Minister of the Republic of Kazakhstan
Approved by the Order of the Government of the Republic of Kazakhstan of April 18, 2018 No. 204
1. For reference of the field (group of fields, part of the field) hydrocarbonic raw materials to category low-profitable the subsoil user performing the activities providing mining of the hydrocarbonic raw materials corresponding to criteria, certain subsection 2 of this Section addresses to authorized body on state planning (further - authorized body) with the statement.
2. The statement for reference of the field (group of fields, part of the field) to category low-profitable the current incomplete calendar year moves in form, according to appendix 1 to these rules, no later than September 1 of this calendar year in time. Copies of the following documents on electronic media are enclosed to the application:
2) the audit report for the previous financial year of legal entities for whom legal acts of the Republic of Kazakhstan establish obligatory carrying out audit (if the application is submitted till June 1 of the current year the audit report for the financial year preceding the previous financial year is submitted);
6) the performance report of the budget for the accounting period of the current calendar year (quarter, half-year or nine months) preceding date of filing of application, certified by the head of legal person subsoil user or person replacing it;
7) tax statements (declarations on the corporate income tax (further - KPN) under the contract and the excess profit tax (further - NSP) under the contract for the previous tax period and to severance tax (further - MET) under the contract for the current and last calendar years);
9) calculation of the tax liabilities for KPN, and also calculation of net income, profitability of sales for the contract for the current tax period with detailed binding of these calculations to the budget of legal person subsoil user, the forecast price of hydrocarbonic raw materials and the planned amounts of production of hydrocarbonic raw materials for the contract for the same period;
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