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The document ceased to be valid since  January 1, 2018 according to Item 2 of the Order of the Government of the Republic of Kazakhstan of May 21, 2018 No. 282

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of October 31, 2012 No. 1379

About approval of Rules of reference of the field (group of fields, part of the field) firm types of minerals, except for popular, to category low-profitable and the taxation regarding severance tax

(as amended on 08-09-2017)

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) firm types of minerals, except for popular, to category low-profitable and the taxation regarding severance tax.

3. This resolution becomes effective from the date of the first official publication.

Prime Minister of the Republic of Kazakhstan

S. Akhmetov

Approved by the Order of the Government of the Republic of Kazakhstan of October 31, 2012 No. 1379

Rules of reference of the field (group of fields, part of the field) firm types of minerals, except for popular, to category low-profitable and the taxation regarding severance tax

1. General provisions

1. These rules of reference of the field (group of fields, part of the field) firm types of minerals, except for popular, to category low-profitable and the taxation regarding severance tax (further - Rules) are developed for the purpose of realization of 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 daleenalogovy code).

2. Rules establish procedure for giving and consideration of the applications about reference of the field (group of fields, part of the field) firm types of minerals to category low-profitable and criteria of reference of the field (group of fields, part of the field) to category of low-profitable.

2. Procedure for giving and consideration of the applications about reference of the field (group of fields, part of the field) firm types of minerals to category of low-profitable

3. For reference of the field (group of fields, part of the field) to category low-profitable the subsoil user performing activities for the contract for subsurface use providing mining (groups of fields, parts of the field), including to the prisoner till January 1, 2009 corresponding to the criteria determined by Chapter 3 of these rules addresses to authorized body on state planning (further - authorized body) with the statement.

4. The statement for reference of the field (group of fields, part of the field) to category low-profitable the current incomplete calendar year moves no later than September 1 of calendar year in form according to appendix to these rules in time. The following documents shall be enclosed to the application:

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