On the Administration of Subsoil Users for the 11 Months of 2024

One of the key activities of the state revenue authorities is monitoring the fulfillment of tax obligations by subsoil users in calculating and paying special payments and taxes specific to subsoil use.

In this regard, the Mineral Extraction Tax (hereinafter referred to as MET) is the primary tax contributing to the Republican budget from subsoil users.
Since the beginning of the current year, the administration of MET for subsoil users has been carried out in the following areas:

Identifying cases of underreporting the weighted average sales price of mineral resources when calculating MET;- Identifying cases of underreporting the volume of mineral extraction in the "Declaration on Mineral Extraction Tax" (hereinafter referred to as the MET declaration) by comparing it with data from authorized bodies (e.g., “EastKaznedra” LD, the State Geological Committee under the Ministry of Industry and Construction of the Republic of Kazakhstan, and the “Irtysh Basin Inspection” RGS);

-Identifying cases of improper application of reduced MET rates;

Identifying cases of non-submission of the MET declaration, despite the presence of extracted mineral volumes, as revealed through analysis of data from authorized bodies;

- Identifying cases of underreporting mineral extraction volumes compared to the volumes of mineral sales, as revealed by cross-referencing data from Form 590.00 and Electronic Tax Invoices (ETI) for the second quarter of 2024.