Subsoil users are one of the main donors to the country's budget

Subsoil users provide revenues of up to 35% of the republican budget and 99.9% of the National Fund, that is, they are one of the main donors of the country. This was announced at a press conference in the CCS by the director of the Department of Large taxpayers of the SRC, Anuar Suleimenov.
The specifics of taxation of subsoil users both in the world and in our country are very unique, and according to Production Sharing Agreements, the stability of the tax regime is provided at all at the date of conclusion of such Agreements.
At the same time, it is important to note that violations of tax legislation by subsoil users mainly consist of:
1) multi-stage structurally developed complex schemes;
2) attempts to evade taxation by freely interpreting the norms of the Tax Code in their favor.
These violations are extremely different from other taxpayers, whose violations mainly consist of interaction with dubious enterprises.
In this regard, an intensive approach has been chosen for tax monitoring and tax audits of subsoil users, that is, there is a constant shift from quantitative to qualitative analysis, which uses a wide range of tax control tools, which includes:
1) thorough study of the production process of the enterprise;
2) close cooperation with industry and international authorized bodies;
3) analysis of subsurface use contracts and production reports;
4) analysis of financial statements;
5) comparison of financial indicators and costs incurred with subsoil users who have similar conditions for the development of the field;
6) constant monitoring of the media for the identification of risky operations;
7) and much more.
This approach allows you to concentrate forces in the right direction, which gives its positive results. For example, as a result of these measures, in 2021 alone, the SRC managed to find about 100 billion tenge of additional reserves to the budget.