Starting from January 1, 2026, the norms of the Budget Code, as part of a phased increase in the financial independence of local budgets, provide for the transfer of mineral extraction tax receipts for common minerals, groundwater and therapeutic mud (hereinafter referred to as mineral extraction tax for mineral resources, mineral resources and medicinal products) to the budgets of the 3rd (district, city of regional significance) and the 4th (city of regional significance, village, village, rural district) levels of the budget system.
In this regard, by Order of the Minister of Finance of the Republic of Kazakhstan dated April 4, 2025 No. 152 "On approval of the Table of Distribution of Budget revenues between Budget Levels, cash Control Accounts of the National Fund of the Republic of Kazakhstan, extra–budgetary funds formed from non-tax payments, and budgets of the member States of the Eurasian Economic Union" from January 1, 2026, the MET is provided for for OPI, PV and LG on KBK 105310.
However, according to Articles 788 and 789 of the Tax Code of 07/18/2025 (hereinafter referred to as the Tax Code), a taxpayer is required to pay the calculated amount of tax to the budget at the location no later than the 25th of the second month following the tax period and submit a declaration to the tax authority at the location no later than the 15th of the second month. following the tax period.