ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 31, 2010 No. 1528

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 307 of the Code of the Republic of Kazakhstan of December 10, 2008 "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. This resolution becomes effective since January 1, 2011.

Approved by the Order of the Government of the Republic of Kazakhstan of December 31, 2010 No. 1528

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

Procedure for reference of the field (group of fields, part of the field) hydrocarbonic raw materials to category low-profitable and procedure for the taxation regarding severance tax

1. Procedure for giving and consideration of the applications about reference of the field (group of fields, part of the field) hydrocarbonic raw materials to category of low-profitable

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 November 1 of such calendar year in time. The following documents shall be enclosed to the application:

1) the original or notarially attested copy of the financial reporting for the previous financial year signed by the first head or person replacing it and also the chief accountant (accountant);

2) the original or notarially attested copy of 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 original or notarially attested copy of the audit report for the financial year preceding the previous financial year are represented;

3) the original or notarially attested copy of the financial reporting of legal person subsoil user for the accounting period of the current calendar year (quarter, half-year or nine months) preceding date of filing of application;

4) the performance report of the budget for the previous calendar year certified by the head of legal person subsoil user or person replacing it;

5) calculation of the budget for the current calendar year certified by the head of legal person subsoil user or person replacing it;

6) the performance report of the budget for the current calendar year for condition not earlier than before ninety calendar days 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 previous calendar year);

8) calculation of advance payments for KPN (if the subsoil user is payer of advance payments) and calculation of the KPN size planned for the current accounting year;

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