THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of December 31, 2025 No. 139

About approval of Rules of determination of the leveling coefficient applied to the established tax rates on mining

According to the subitem 2) Item 1 of article 778 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of determination of the leveling coefficient applied to the established tax rates on mining.

2. To provide to department of tax and customs policy of the Ministry of national economy of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its placement on Internet resource of the Ministry of national economy of the Republic of Kazakhstan after day of its first official publication.

3. To impose control of execution of this order on the first vice-minister of national economy of the Republic of Kazakhstan.

4. This order becomes effective since January 1, 2027 and is subject to official publication.

Approved by the Order of the Deputy prime minister – the Minister of national economy of the Republic of Kazakhstan of December 31, 2025 No. 139

Rules of determination of the leveling coefficient applied to the established tax rates on mining

Chapter 1. General provisions

1. These rules of determination of the leveling coefficient applied to the established tax rates on mining (further – Rules) are developed according to the subitem 2) of Item 1 of article 778 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) and establish procedure for determination of the leveling coefficient for the purposes of calculation of severance tax (further – the leveling coefficient).

2. In these rules the following basic concepts are used:

1) preceding period – the period of time equal to calendar quarter, prior current quarter;

2) the forthcoming period – the calendar quarter following the current calendar quarter.

Chapter 2. Procedure for determination of the leveling coefficient applied to the established tax rates on mining

3. For determination of the leveling coefficient the data obtained from these survey meters of accounting and cash registers and also from open sources, including by monitoring of official Internet resources of retail offtakers of oil products and commodity exchanges are used.

4. No later than 1 date preceding the forthcoming period in authorized body the following information for preceding period is provided in the sphere of tax policy:

1) average retail price on Ai-92 gasoline in regions, border with the Republic of Kazakhstan, – based on official these state bodies and (or) public official sources of information;

2) average retail price on Ai-92 gasoline in the Republic of Kazakhstan – based on the official data provided by the authorized body performing management in the field of public administration in spheres of the oil and gas, petrochemical industry;

3) average production cost of oil extraction per unit of output – the national company in the field of hydrocarbons.

5. The leveling coefficient is determined for the forthcoming period for each tax rate on mining established by the subitem 2) of Item 1 of article 778 of the Tax Code.

6. The leveling coefficient is determined by the following formula:

 where:

 – the leveling coefficient;

  – value of initial coefficient according to the table according to appendix 1 to these rules;

   – coefficient of the change in price for oil products;

 – the adjusting factor entered in coordination with State commission concerning upgrade of economy of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of April 13, 2007 No. 314.

If the adjusting factor is not entered, that its value is equal to unit.

The coefficient of the change in price for oil products is calculated by the following formula:

  where:

  – average retail price on Ai-92 gasoline for preceding period in regions, border with the Republic of Kazakhstan, in tenge for ton;

  – average retail price on Ai-92 gasoline in the Republic of Kazakhstan for preceding period, in tenge for ton;

seb – the average production cost of oil extraction per unit of output determined according to International Financial Reporting Standards and (or) requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, increased by 20 percent in tenge for ton;

St – tax rate on mining on crude oil according to the subitem 2) Item 1 of article 778 of the Tax Code;

 – initial value of coefficient according to the table of initial coefficients according to appendix 1 to these rules.

The coefficient of the change in price for oil products is calculated in case of need increases in production cost of crude oil up to the level required for rapprochement of retail prices on oil products with border. In the absence of need of increase in production cost of oil zero value of coefficient of the change in price is applied.

In case of use of oil for own production needs, in case of determination of the leveling coefficient value of coefficient of the change in price for oil products is recognized equal to zero.

Values of the coefficients provided by this Item are calculated to within two signs after comma.

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