of November 28, 2025 No. 1024
About approval of Rules of reference of the field (group of fields, part of the field) hydrocarbons to category low-profitable and procedure for the taxation regarding severance tax
According to item 4 of article 753 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:
1. Approve the enclosed Rules of reference of the field (group of fields, part of the field) hydrocarbons to category low-profitable and procedure for the taxation regarding severance tax.
2. This resolution becomes effective since January 1, 2026 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
O. Bektenov
Approved by the Order of the Government of the Republic of Kazakhstan of November 28, 2025 No. 1024
1. These rules of reference of the field (group of fields, part of the field) hydrocarbons to category low-profitable and procedure for the taxation regarding severance tax (further - Rules) are developed according to item 4 of article 753 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and determine procedure for reference of the field (group of fields, part of the field) hydrocarbons to category low-profitable and procedure for the taxation regarding severance tax.
2. In these rules the following basic concept is used:
authorized body on state planning (further - authorized body) - the Ministry of national economy of the Republic of Kazakhstan.
Other concepts and terms used in these rules are applied according to the Tax code.
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