The procedure for calculating and paying the subscription bonus.

The subscriptionbonusis a fixed one-off payment of a subsoil user forпpurchase of subsoil use rights in thecontractterritory (subsoil plot), aswell as for theexpansion of the contractterritory (subsoil plot)in accordance with the procedureestablished by the legislation of the Republic of Kazakhstan.

The payer of the subscription bonus is an individual or legal person after winning of competitive tendering for the right of subsoil use or obtained the right to subsoil use based on direct negotiations on granting the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, as well as concluded (received) one of the following subsoil use contracts in accordance with the legislation of the Republic of Kazakhstan: contracts for exploration, production of mineral resources; contracts for joint exploration and production of mineral resources; a license for geological study; a license for the subsoil space use ; a license for  artisanal mining.

The start amount of the subscriptionbonus is setseparatelyforeachconcludedsubsoil use contract, dependingon the type of mineral resource. 

The finalamount of the subscriptionbonusin an amountnotlower than the start one is determined by the decision of the competitive commission based on the results of thecompetitionfortheright to subsoil use or by the competentauthority based on the resultsofdirectnegotiationswith the subsoil user and is includedin the subsoil use contract.

The amount of the subscriptionbonusfor thesubsoil use license,except for the licenseissuedonresults of the auction, is calculated on the basis of the rate in the amount of monthly calculation indexestablished by the lawon the republicanbudgetand the current one at the date of payment of the subscriptionbonus:

The taxperiodfor the subscriptionbonusis the calendarquarterinwhich there is deadline to pay subscription bonus.

The subscriptionbonus is paid to thebudgetat the location of a taxpayernolater than twentyworkingdaysfrom the date of the announcement the taxpayer as a winner of the competitionor the date of signing the protocol of directnegotiationsongranting the right to subsoil use inaccordancewith the legislation of the Republic of Kazakhstanonsubsoilandsubsoil use.

The subscriptionbonusforsubsoil use licenses is paid to thebudgetat the location of a taxpayer nolater than tenworkingdaysfrom the date of issue of the license.

Inexpanding the contractterritory(subsoil plot), the subscriptionbonus is paid to thebudgetat the location of a taxpayer nolater than thirtycalendardaysfrom the date of change to thesubsoil use contractonsuchexpansionin accordance with the procedureestablished by the legislation of the Republic of Kazakhstan.

When obtaining a writtenpermission for theright of subsoil use for exploration or production of widespread mineral deposits usedin the construction (reconstruction) andrepair of general-purpose highways,railwaysandhydraulic structures, the subscriptionbonus is paid to thebudgetat the location of a taxpayer nolater than thirtycalendardaysfrom the date of obtaining suchpermissioninaccordancewith the legislation of the Republic of Kazakhstanonsubsoilandsubsoil use.

Declarationon the subscriptionbonus (TRF510.00) is submitted by the subsoil user to thetaxauthorityat the locationbefore the 15thof the secondmonthfollowingthetaxperiod.