"On Approval of the Rules for Financing Research, Scientific and Technical, and/or Experimental Design Works in the Amount of One Percent of Extraction Costs Incurred by the Subsoil User During Uranium Extraction Based on the Results of the Previous Year"
Joint Order of the Acting Chairman of the Agency of the Republic of Kazakhstan for Atomic Energy dated December 18, 2025 No. 90 - n/q and the Acting Minister of Science and Higher Education of the Republic of Kazakhstan dated December 19, 2025 No. 577. Registered with the Ministry of Justice of the Republic of Kazakhstan on December 26, 2025 No. 37686
Note IZPI!
For the procedure for enacting this order, see clause 4.
In accordance with subparagraph 2) of paragraph 1 of Article 178 of the Code of the Republic of Kazakhstan "On Subsoil and Subsoil Use" and subparagraph 41) of paragraph 15 of the Regulation on the Agency of the Republic of Kazakhstan for Atomic Energy, approved by the Decree of the President of the Republic of Kazakhstan dated April 28, 2025 No. 861, WE ORDER:
1. To approve the attached Rules for Financing Research, Scientific and Technical, and/or Experimental Design Works in the Amount of One Percent of Extraction Costs Incurred by the Subsoil User During Uranium Extraction Based on the Results of the Previous Year.
2. The Department of Science and Innovation of the Agency of the Republic of Kazakhstan for Atomic Energy shall, in the manner prescribed by law, ensure:
1) state registration of this joint order with the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this joint order on the official internet resource of the Agency of the Republic of Kazakhstan for Atomic Energy after its official publication.
3) within ten working days after the state registration of this joint order with the Ministry of Justice of the Republic of Kazakhstan, submission to the Legal Service Department of the Agency of the Republic of Kazakhstan for Atomic Energy of information on the implementation of the measures provided for in subparagraphs 1) and 2) of this paragraph.
3. Control over the execution of this joint order is entrusted to the supervising deputy chairman of the Agency of the Republic of Kazakhstan for Atomic Energy.
4. This joint order shall enter into force upon the expiration of sixty calendar days after the day of its first official publication.
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Acting
Minister of Science and Higher
Education of the Republic of Kazakhstan
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__________ D. Shcheglova
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Acting
Chairman of the Agency
of the Republic of Kazakhstan for
Atomic Energy
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__________ A. Makhanbetov
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"APPROVED"
Ministry of Finance
of the Republic of Kazakhstan
"APPROVED"
Ministry of National Economy
of the Republic of Kazakhstan
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Approved
by the joint order
of the Acting
Minister of Science and
Higher Education
of the Republic of Kazakhstan
dated December 19, 2025 No. 577 and
the Acting
Chairman of the Agency
of the Republic of Kazakhstan
for Atomic Energy
dated December 18, 2025 No. 90 - n/q
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Rules for Financing Research, Scientific and Technical, and/or Experimental Design Works in the Amount of One Percent of Extraction Costs Incurred by the Subsoil User During Uranium Extraction Based on the Results of the Previous Year
Chapter 1. General Provisions
- These Rules for Financing Research, Scientific and Technical, and/or Experimental Design Works in the Amount of One Percent of Extraction Costs Incurred by the Subsoil User During Uranium Extraction Based on the Results of the Previous Year (hereinafter – the Rules) are developed in accordance with subparagraph 2) of paragraph 1 of Article 178 of the Code of the Republic of Kazakhstan "On Subsoil and Subsoil Use" (hereinafter – the Code) and subparagraph 41) of paragraph 15 of the Regulation on the Agency of the Republic of Kazakhstan for Atomic Energy, approved by the Decree of the President of the Republic of Kazakhstan dated April 28, 2025 No. 861, and determine the procedure for financing research, scientific and technical, and/or experimental design works in the amount of one percent of extraction costs incurred by the subsoil user during uranium extraction based on the results of the previous year.
2. The following concepts are used in these Rules:
1) result of scientific and/or scientific-technical activity – new knowledge or solutions obtained by appropriate scientific methods and means in the course of scientific and/or scientific-technical activity and recorded on any information carrier, as well as scientific developments and technologies, models, mock-ups, samples of new products, materials and substances introduced into production;
2) subjects of scientific and/or scientific-technical activity – individuals and legal entities engaged in scientific and/or scientific-technical activity;
3) research work – work related to scientific search, conducting research, experiments in order to expand existing and obtain new knowledge, test scientific hypotheses, establish patterns of development of nature and society, scientific generalization, scientific justification of projects;
4) scientific research – applied, fundamental, strategic scientific research carried out by subjects of scientific and/or scientific-technical activity within the framework of research, experimental design and technological works by appropriate scientific methods and means in order to achieve results of scientific and/or scientific-technical activity;
5) scientific activity – activity aimed at studying the surrounding reality in order to identify properties, features and patterns inherent in the studied objects, phenomena (processes), and the use of the acquired knowledge in practice;
6) scientific-technical activity – activity aimed at obtaining and applying new knowledge in the fields of science, technology and production to solve technological, design, economic, socio-political and other tasks, ensuring the functioning of science, technology and production as a single system, including commercialization of results and development of regulatory and technical documentation necessary for conducting these studies;
7) authorized body in the field of science – a state body exercising intersectoral coordination and management in the field of science and scientific-technical activity;
8) experimental design works - a set of works performed in the creation or modernization of products, development of design and technological documentation for prototypes, manufacture and testing of prototypes and utility models.
Other concepts used in these Rules correspond to the concepts used in the legislation of the Republic of Kazakhstan in the field of science.
3. The subsoil user makes annual deductions for research, scientific and technical, and/or experimental design works throughout the entire extraction period, starting from the second year, in the amount of one percent of the extraction costs incurred based on the results of the previous year.
4. In case the amount of deductions made exceeds one percent of the extraction costs incurred based on the results of the previous year, the excess part shall be credited towards the fulfillment of the subsoil user's obligations to make the specified deductions in the following year.
5. Determination of extraction costs incurred by the subsoil user based on the results of the previous year, for the purpose of calculating deduction obligations for financing research, scientific and technical, and/or experimental design works, is carried out on the basis of data from the report on the fulfillment of contractual conditions for the subsoil user in the field of uranium extraction, submitted by subsoil users to the authorized body in the field of uranium extraction (hereinafter – the authorized body) in the manner approved by it in accordance with Article 180 of the Code.
Chapter 2. Procedure for Financing Scientific Research by Subsoil Users During Uranium Extraction
- The transfer of funds by the subsoil user for research, scientific and technical, and/or experimental design works in the amount of 1% of the extraction costs incurred by the subsoil user during uranium extraction in the previous year is made to the republican budget in the amount of 1% of the extraction costs incurred by the subsoil user during uranium extraction based on the results of the previous year.
The transfer of funds for financing research, scientific and technical, and/or experimental design works in the amount of 1% of the extraction costs incurred by subsoil users in the previous year shall be made no later than March 31 of the year following the reporting period.
7. For the purposes of these Rules, the fulfillment of obligations for financing research, scientific and technical, and/or experimental design works, provided for in subparagraph 2) of paragraph 1 of Article 178 of the Code, is recognized as the actual monetary transfers made by the subsoil user to the republican budget in accordance with the Budget Code of the Republic of Kazakhstan. Other forms of financing, including direct contractual relations of the subsoil user with subjects of scientific and/or scientific-technical activity, as well as independent performance by the subsoil user of research, scientific and technical, and/or experimental design works, are not recognized as proper fulfillment of the obligations provided for in subparagraph 2) of paragraph 1 of Article 178 of the Code in the manner determined by these Rules.
8. The document confirming the fulfillment of the subsoil user's obligations for financing research, scientific and technical, and/or experimental design works is a payment order confirming the transfer of the entire amount of the deduction obligation to the budget, executed in the manner provided for in subparagraph 59) of Article 1 of the Law of the Republic of Kazakhstan "On Payments and Payment Systems".
9. The Scientific and Technical Council (hereinafter – STC) of the authorized body, established in accordance with Article 17 of the Law of the Republic of Kazakhstan "On Science and Technological Policy", forms a list of priority and specialized areas of program-targeted financing, and also reviews and approves draft scientific and technical assignments within the framework of program-targeted financing.
10. The authorized body shall send the scientific and technical assignments specified in paragraph 9 of these Rules to the authorized body in the field of science in accordance with paragraph 45 of the Rules for Basic and Program-Targeted Financing of Scientific and/or Scientific-Technical Activity, Grant Financing of Scientific and/or Scientific-Technical Activity and Commercialization of Results of Scientific and/or Scientific-Technical Activity, Financing of Scientific Organizations Conducting Fundamental Scientific Research, approved by the order of the Acting Minister of Science and Higher Education of the Republic of Kazakhstan dated November 6, 2023 No. 563 (registered in the Register of State Registration of Regulatory Legal Acts under No. 33613) (hereinafter – the Rules for Program-Targeted Financing).
11. Funds received from subsoil users shall be used to finance subjects of scientific and/or scientific-technical activity within the framework of scientific and technical assignments approved by the STC of the authorized body, in the manner provided for in Chapter 4 of the Rules for Program-Targeted Financing.