ORDER OF THE MINISTER OF INDUSTRY AND CONSTRUCTION OF THE REPUBLIC OF KAZAKHSTAN

of December 26, 2025 No. 552

About approval of Rules and terms of confirmation of amount, the realized mineral raw materials and solid mineral including which underwent conversion, and also contents of solid minerals in implementable mineral raw materials

According to Item 3 of article 790 of the Tax Code of the Republic of Kazakhstan I ORDER:

1. Approve the enclosed Rules and terms of confirmation of amount, the realized mineral raw materials and solid minerals including which underwent conversion, and also contents of solid minerals in implementable mineral raw materials.

2. To provide to department of subsurface use of the Industry ministry and construction of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Industry ministry and construction of the Republic of Kazakhstan.

3. To impose control of execution of this order on the supervising vice-Minister of Industry and construction 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 Minister of Industry and construction of the Republic of Kazakhstan of December 26, 2025 No. 552

Rules and terms of confirmation of amount, the realized mineral raw materials and solid mineral including which underwent conversion, and also contents of solid minerals in implementable mineral raw materials

1. These rules and terms of confirmation of amount, the realized mineral raw materials and solid mineral including which underwent conversion, and also contents of solid minerals in implementable mineral raw materials (further – Rules) are developed according to Item 3 of article 790 of the Tax Code of the Republic of Kazakhstan and determine procedure and terms of confirmation of amount, the realized mineral raw materials and solid mineral including which underwent conversion, and also contents of solid minerals in implementable mineral raw materials.

2. For the purpose of confirmation of content of solid minerals in implementable mineral raw materials by the accredited laboratory makes sampling during shipment of implementable mineral raw materials and solid mineral according to national standards. The analysis of the selected tests is made by accredited laboratory regarding content of minerals. Analysis results of tests go accredited laboratory to the subsoil user within 5 working days from the date of receipt of analysis results. The duplicate of the selected test is stored at the subsoil user and at accredited laboratory within 5 years.

The choice of accredited laboratory is performed by the subsoil user independently from the list approved by authorized body in the field of solid minerals according to Item 3 of article 790 of the Tax Code of the Republic of Kazakhstan. At the same time such laboratory shall not be the interconnected party of the subsoil user, according to the Tax code. Sampling, receipt of confirmation from accredited laboratory do not stop shipment process and realization of mineral raw materials and solid mineral.

3. Sampling is made on each batch of the realized mineral raw materials and solid mineral. For the purposes of this Item one batch the amount of implementable mineral raw materials and solid mineral transferred (shipped) according to one accompanying document and which is independent unit for sampling and determination of quality according to sales terms of mineral raw materials and solid mineral is recognized.

4. The amount of the realized mineral raw materials and solid mineral including which underwent conversion proves to be true based on data of the subsoil user on sales amounts of mineral raw materials and solid mineral and data of accredited laboratories on amounts of the realized mineral raw materials and solid minerals including which underwent conversion, and also content of the solid minerals in implementable mineral raw materials provided according to Item 2 of these rules.

5. Subsoil users provide quarterly in electronic form through the Single platform of subsurface use in authorized body on studying of subsoil the reports containing data on amounts of the realized mineral raw materials and solid minerals including which underwent conversion, and also content of solid minerals in implementable mineral raw materials according to accredited laboratories no later than the 15th day of the second month following reporting quarter in which there was realization of mineral raw materials and solid minerals.

Appendix

to Rules and terms of confirmation of amount of the realized mineral raw materials and solid mineral including which underwent conversion, and also contents of solid minerals in implementable mineral raw materials

The form intended for collection of administrative data

It is represented: in authorized body on studying of subsoil.

The form intended for collection of administrative data on a grant basis is placed on the Internet – resource: minerals.e-qazyna.kz.

Name of administrative form: "Data on sales amounts the subsoil user of mineral raw materials and solid minerals for the expired (reporting) quarter".

Index: 1 Royalty.

Frequency: quarterly.

Accounting period: quarter year.    

The group of people, representing the form intended for collection of administrative data on a grant basis: the subsoil users realizing the mineral raw materials and solid minerals which are subject to taxation of royalty on solid minerals.

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