One of the key areas of activity of the State Revenue Authorities of the East Kazakhstan Region is ensuring control over the timely and complete fulfillment of taxpayers' obligations related to the calculation and payment of special payments and taxes by subsoil users.
The Mineral Extraction Tax (MET) is one of the principal taxes contributed by subsoil users of the East Kazakhstan Region to the Republican Budget of the Republic of Kazakhstan.
The administration of the Mineral Extraction Tax is carried out through desk audits of Tax Reporting Form 590.00, "Mineral Extraction Tax Declaration" (hereinafter referred to as the MET Declaration), including the use of information obtained from authorized government agencies.
Desk audits of the MET Declaration are conducted in the following areas:
verification of the completeness of reported mineral extraction volumes in the MET Declaration by comparing them with information provided by authorized government agencies;
verification of the correct application of MET rates in the calculation of the tax reported in the MET Declaration;
verification of the timely submission of the MET Declaration where mineral extraction volumes have been identified based on information from authorized government agencies;
verification of the completeness of reported mineral extraction volumes by comparing extraction volumes declared in the MET Declaration with mineral sales volumes reflected in the MET Declaration and Electronic Invoices (E-Invoices), as well as through other control measures.
As a result of the work carried out during 2025 to eliminate violations identified in the above areas, additional Mineral Extraction Tax assessments exceeding KZT 55.0 million were made. The assessed amounts have been paid to the budget in full.
At the same time, the analysis covers the entire statutory limitation period of five years, in accordance with Article 45 of the Tax Code of the Republic of Kazakhstan.
It should be noted that the identified violations result in an additional financial burden on taxpayers due to the accrual of late payment interest (penalties), which adversely affects the financial and economic activities of business entities. To prevent such violations, taxpayers are advised to comply with the requirements of the tax legislation governing the calculation and payment of the Mineral Extraction Tax.