On Amendments and Supplements to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan "On the Entry into Force of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code)"
Law of the Republic of Kazakhstan dated July 1, 2024 No. 105-VIII ЗРК
Article 1. To introduce amendments and additions to the following legislative acts of the Republic of Kazakhstan:
1) subparagraph 53) of paragraph 1 of Article 1 shall be supplemented with the words “, as well as the operator of the Internet platform defined by the Social Code of the Republic of Kazakhstan (hereinafter referred to as the operator of the Internet platform )”;
2) Article 14 shall be supplemented with the following second part:
"The tax agent, represented by the operator of the Internet platform, withholds and transfers individual income tax and social payments specified in paragraph 1 of Article 102-1 of the Social Code of the Republic of Kazakhstan for individual entrepreneurs applying a special tax regime using a special mobile application, who are performers in accordance with the Social Code of the Republic of Kazakhstan.";
3) in the first part of Article 24 :
part two of subparagraph 1) after the words "(or) the State Social Insurance Fund ," add the words "material assistance provided in accordance with subparagraph 1) of paragraph 4 of Article 112 of the Social Code of the Republic of Kazakhstan";
paragraph one of subparagraph 15) after the words “State Social Insurance Fund ,” add the words “material assistance provided in accordance with subparagraph 1) of paragraph 4 of Article 112 of the Social Code of the Republic of Kazakhstan”;
4) in Article 254 :
the title shall be stated as follows:
"Article 254. Deduction for expenses on scientific research, scientific and technical and experimental design work, acquisition of exclusive rights to intellectual property and the creation of scientific centers";
paragraph 1 shall be set out as follows:
"1. Expenses on research and development, scientific and technical and experimental design work, except for expenses on the acquisition of fixed assets, their installation and other capital expenses, are deductible if there are notifications from the authorized body in the field of science on research and development, scientific and technical and (or) experimental design work in accordance with the legislation of the Republic of Kazakhstan on science and technology policy.
The basis for classifying such expenses as deductions are:
for expenses on the implementation of research, scientific and technical and experimental design work - a report on scientific and (or) scientific and technical activities, as well as documents confirming expenses associated with such activities;
for expenses on the acquisition of research and development, scientific and technical and experimental design work - the actual completed technical assignment and acceptance certificates for the completed stages of such work .";
add paragraph 3 with the following content:
"3. Unless otherwise provided by Article 255 of this Code, financing of the creation of scientific centers at research universities is deductible if there is notification from the authorized body in the field of science about the creation of a scientific center in accordance with the legislation of the Republic of Kazakhstan on science and technology policy.";
5) supplement the first part of paragraph 1 of Article 288 with subparagraph 5-1) of the following content:
"5-1) in the amount of 50 percent of the amount of expenses (costs) attributed to deductions in accordance with Article 254 of this Code for :
research, scientific and technical and (or) experimental design work in connection with the creation of an industrial property object, including work for which there is a title of protection;
acquisition of exclusive rights to intellectual property objects from higher and (or) postgraduate education organizations, scientific organizations and start-up companies under a license agreement or an agreement for the assignment of exclusive rights for the purpose of commercializing the results of scientific and (or) scientific and technical activities.
The provisions of this subparagraph shall apply in the event of the implementation of the specified works and (or) the implementation (use) of the results of scientific and (or) scientific and technical activities on the territory of the Republic of Kazakhstan.
Confirmation of the implementation of research, scientific and technical and experimental design work and (or) the implementation (use) of the result of the said work and (or) the results of scientific and (or) scientific and technical activities is the act of implementation (use) of the results of scientific and (or) scientific and technical activities, drawn up in the form and agreed upon in the manner determined by the authorized body in the field of science in agreement with the authorized bodies of the relevant industry.";
6) subparagraph 3) of part two of paragraph 2 of Article 290 shall be supplemented with part two of the following content:
"The income specified in this subparagraph also includes the income of subjects of scientific and (or) scientific and technical activity accredited by the authorized body in the field of science, in the form of funding for the creation of scientific centers at research universities .";
7) in Article 521 :
paragraph 3 shall be supplemented with subparagraph 13) of the following content:
"13) an organization that carries out activities related to the organization and holding of an international specialized exhibition on the territory of the Republic of Kazakhstan.
For the purposes of the first part of this subparagraph, an organization carrying out activities related to the organization and holding of an international specialized exhibition on the territory of the Republic of Kazakhstan shall be understood to mean a legal entity with 100% state participation in the authorized capital, the main subject of whose activities is the organization and holding of an international specialized exhibition on the territory of the Republic of Kazakhstan, as well as the post-exhibition use of the territory of the international specialized exhibition.";
paragraph 4 shall be supplemented with subparagraph 4) of the following content:
"4) subparagraph 13) of paragraph 3 of this article.";
8) paragraph 7 of Article 553 shall be set out as follows:
"7. The rates of the fee for registration of a television , radio channel, periodical printed publication, Internet publication are:
|
№ p / p |
Types of registration actions |
Rates |
|
1 |
2 |
3 |
|
1. |
Registration of a television , radio channel, periodical printed publication, online publication: |
|
|
1.1. |
children's and scientific topics |
2 |
|
1.2. |
other topics |
5 |
|
2. |
Issuance of a duplicate document certifying the registration of a periodical printed publication, online publication: |
|
|
2.1. |
children's and scientific topics |
1.6 |
|
2.2. |
other topics |
4 Download |
";
9) paragraph 2 of Article 678 shall be set out as follows:
"2. Individual entrepreneurs have the right to apply two special tax regimes simultaneously in the cases established in paragraph 4 of Article 686-2 and paragraph 4 of Article 703 of this Code.";
10) supplement Article 686-2 with paragraph 4 of the following content:
in accordance with the Social Code of the Republic of Kazakhstan, apply a special tax regime using a special mobile application for income received by them for services rendered or work performed using Internet platforms .
In this case, such an individual entrepreneur, for income not specified in the first part of this paragraph, has the right to apply other special tax regimes or the generally established taxation procedure in accordance with this Code .";
11) in Article 686-3 :
the title shall be stated as follows:
"Article 686-3. Procedure for calculating individual income tax and social payments when applying a special tax regime using a special mobile application";
paragraph 1 after the word “is produced” add the words “special mobile application”;
paragraph 2 shall be set out as follows:
"2. A special mobile application calculates the amounts of social payments in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On Compulsory Social Health Insurance."
12) paragraph 1 of Article 746 shall be set out as follows:
"1. Unless otherwise provided by this article, the rates of tax on the extraction of minerals shall be established in the following amounts:
1) minerals, with the exception of those specified in subparagraph 2) of this part:
|
№ p / p |
Name of minerals, mineral raw materials, including those that have undergone only primary processing |
Rates, in percent |
|
|
1 |
2 |
3 |
4 |
|
1. |
Ores of ferrous, non-ferrous and radioactive metals |
Chrome ore (concentrate) |
21.06% |
|
Manganese, iron-manganese ore (concentrate) |
3.25% |
||
|
Iron ore (concentrate) |
3.64% |
||
|
2. |
Metals |
Copper |
8.55% |
|
Zinc |
10.5% |
||
|
Lead |
10.4% |
||
|
Gold, silver |
7.5% |
||
|
Platinum, palladium |
6.5% |
||
|
Aluminum |
0.38% |
||
|
Tin |
3.9% |
||
|
Nickel |
7.8% |
||
|
3. |
Mineral raw materials containing metals |
Vanadium |
5.2% |
|
Chromium, titanium, magnesium, cobalt, tungsten, bismuth, antimony, mercury, arsenic and others |
7.8% |
||
|
4. |
Mineral raw materials containing rare metals |
Niobium, lanthanum, cerium, zirconium |
7.7% |
|
Gallium |
1.0% |
||
|
5. |
Mineral raw materials containing trace metals |
Selenium, tellurium, molybdenum |
7.0% |
|
Scandium, germanium, rubidium, cesium, cadmium, indium, thallium, hafnium, rhenium, osmium |
6.0% |
||
|
6. |
Mineral raw materials containing radioactive metals |
Radium, thorium |
5.0% |
|
7. |
Mineral raw materials containing rare metals |
Lithium, beryllium, tantalum, strontium |
7.7% |
|
8. |
Mineral raw materials containing rare earth metals |
Praseodymium, neodymium, promethium, samarium, europium, gadolinium, terbium, dysprosium, holmium, erbium, thulium, ytterbium, lutenium , yttrium |
6.0% |
|
Mineral raw materials containing non-metallic solid minerals |
|||
|
9. |
Fuel, chemical and agronomic mineral raw materials |
Coal, coking, anthracite |
4.05% |
|
Hard coal (except coking coal and anthracite), brown coal, oil shale |
2.7% |
||
|
Phosphorites |
4.0% |
||
|
Borates, including boric anhydrite |
3.5% |
||
|
Potassium and potassium-magnesium salts |
6.0% |
||
|
Barite |
4.5% |
||
|
Talc |
2.0% |
||
|
Gypsum |
5.6% |
||
|
Sulfur |
6.0% |
||
|
Fluorites |
3.0% |
||
|
Volastanite |
3.5% |
||
|
Shungite |
2.0% |
||
|
Graphite and others |
3.5% |
||
|
Raw gemstones |
|||
|
10. |
Mineral raw materials containing precious stones |
Diamond, ruby, sapphire, emerald, garnet, alexandrite, red (noble) spinel, euclase, topaz, aquamarine and others |
12.0% |
|
11. |
Mineral raw materials containing ornamental stones |
Nephrite, jasper, jadeite, lapis lazuli, radonite , malachite, aventurine, agate, rock crystal, rose quartz, turquoise, dioptase , chalcedony and others |
3.5% |
|
12. |
Mineral raw materials containing technical stones |
Industrial diamonds, agate, corundum, zircon, jasper, serpentinite, asbestos, mica and others |
2.0% |
|
13. |
Other |
Other non-metallic mineral raw materials that are not common minerals |
4.7%, but not less than 0.02 MCI per unit of volume Download |
2) uranium (extracted from productive solutions, mine method) depending on the volume of annual production and the price of natural uranium concentrate (U3O8):
|
№ p / p |
Annual production volume |
Rates, in percent |
|
1. |
up to 500 tons inclusive |
4% |
|
2. |
up to 1,000 tons inclusive |
6% |
|
3. |
up to 2,000 tons inclusive |
9 % |
|
4. |
up to 3,000 tons inclusive |
12% |
|
5. |
up to 4,000 tons inclusive |
15% |
|
6. |
over 4,000 tons |
18 % C download |
In this case, if the average weighted price of natural uranium concentrate (U3O8) exceeds the prices established below, the rate of tax on the extraction of minerals specified in subparagraph 2) of the first part of this paragraph shall be increased by the following amount:
|
№ p / p |
Average weighted price of natural uranium concentrate (U3O8) |
Rates, in percent |
|
1. |
over $70 per pound |
0.5% |
|
2. |
over $80 per pound |
1.0% |
|
3. |
over $90 per pound |
1.5% |
|
4. |
over $100 per pound |
2.0% |
|
5. |
over $110 per pound |
2.5 % C download |
In this case, a coefficient of 0.01 shall be applied to the rate of tax on the extraction of minerals on mined hard coal (except coking coal and anthracite), brown coal, and oil shale, established by this article, in the following cases:
1) the use by a subsoil user , which is a subject of a natural monopoly, of such mined coal, brown coal, oil shale for the provision of services for the transmission of electric energy, the production, transmission, distribution and (or) supply of thermal energy, water supply and (or) sanitation in accordance with the legislation of the Republic of Kazakhstan on natural monopolies;
2) the sale by a subsoil user of extracted hard coal, brown coal, and oil shale to a natural monopoly entity providing the services provided for in subparagraph 1) of part three of this paragraph;
3) sale by the subsoil user of extracted hard coal, brown coal, and oil shale to educational and healthcare organizations;
4) the use of mined hard coal, brown coal, and oil shale in the operation of social facilities defined in Article 239 of this Code;
5) sale by the subsoil user of extracted hard coal, brown coal, and oil shale to recipients of targeted social assistance;
6) processing by the subsoil user of mined hard coal, brown coal, oil shale and (or) their use for their own production needs;
7) the use by a subsoil user , which is an energy producing organization, of mined hard coal, brown coal, and oil shale for the production of electric and (or) thermal energy for its own needs and (or) sale in accordance with the legislation of the Republic of Kazakhstan on electric power;
8) sale by a subsoil user of extracted hard coal, brown coal, oil shale to an energy producing organization for the production of electric and (or) thermal energy for its own needs and (or) sale in accordance with the legislation of the Republic of Kazakhstan on electric power industry;
9) the sale by a subsoil user of extracted hard coal, brown coal, and oil shale to organizations that process them and/or use them in the production of goods.
Unless otherwise provided by this article, the mineral extraction tax on all types of solid minerals and mineral raw materials extracted from off-balance sheet reserves at a deposit shall be paid at a rate of 0 percent.
For the purposes of this chapter, off-balance sheet reserves include:
solid minerals and mineral raw materials which, as of the day preceding the transition to accounting for reserves in accordance with the KAZRC Code, were classified as off-balance reserves at the deposit based on their approval as such by the State Commission on Mineral Reserves;
in the case of the extraction of solid minerals on the basis of subsoil use licenses obtained after the transition to the accounting of reserves in accordance with the KAZRC Code, off-balance reserves include solid minerals contained in mineral raw materials, the volumes of which are included in the category of inferred mineral resources and are not proven or probable mineral reserves for the relevant tax period.
At the same time, the mineral extraction tax rate of 0 percent does not apply in the case of the sale of mineral raw materials and (or) solid minerals extracted from off-balance sheet reserves ."
1) in Article 45-1 :
subparagraph 2) shall be supplemented with a ninth paragraph of the following content:
"The provisions of subparagraph 2) of this paragraph shall not apply to non-residents .";
subparagraph 3) shall be supplemented with a tenth paragraph of the following content:
"The provisions of subparagraphs 2) and 3) of this paragraph do not apply to non-residents, as well as founders (participants) of non-profit organizations and shareholders .";
2) in paragraph three of Article 45-3, the words “individuals specified in paragraph 1 of Article 630 of this Code” shall be excluded;
3) supplement Article 57-19 with the following content:
"Article 57-19. Establish that from January 1, 2025 to January 1, 2026, line 1 of the table of part one of paragraph 1 of Article 746 of the Tax Code shall operate as follows:
"
|
1. |
Ores of ferrous, non-ferrous and radioactive metals |
Chrome ore (concentrate) |
21.06% |
|
Manganese, iron-manganese ore (concentrate) |
3.25% |
||
|
Iron ore (concentrate) |
3.64% |
||
|
Uranium (extracted from productive solutions, shaft method) |
9 % C download |
".
Article 2. This Law shall enter into force on January 1, 2025, with the exception of:
subparagraph 7) of paragraph 1 of Article 1, which shall enter into force on January 1, 2024 and remain in force until January 1, 2029;
subparagraph 3) of paragraph 1 and subparagraphs 1) and 2) of paragraph 2 of Article 1, which shall enter into force upon expiry of ten calendar days from the date of its first official publication;
subparagraph 8) of paragraph 1 of Article 1, which shall enter into force after the date of entry into force of the Law of the Republic of Kazakhstan "On Mass Media ";
subparagraphs 1) , 2) , 9) , 10) and 11) of paragraph 1 of Article 1, which shall enter into force upon expiry of sixty calendar days from the date of its first official publication;
subparagraph 12) of paragraph 1 of Article 1, which shall enter into force on January 1, 2026.
|
President of the Republic of Kazakhstan |
K. TOKAYEV |
Tax and to the budget payable other also mandatory payments about " Kazakhstan Republic Code ( Tax) Code ) and " Tax and to the budget payable other also mandatory payments about " Kazakhstan Republic Code ( Tax) code ) into effect input about " Kazakhstan Republic of To the beast changes me additions input about
Kazakhstan Republic of Law of the Republic of Kazakhstan No. 105-VIII of July 1 , 2024
Article 1. Amendments and additions shall be made to the following legislative acts of the Republic of Kazakhstan :
The Code of the Republic of Kazakhstan " On Taxes and Other Mandatory Payments to the Budget " dated December 25, 2017 (Tax Code ):
subparagraph 53) of paragraph 1 of Article 1 shall be supplemented with the words " as well as the Internet platform operator defined in the Social Code of the Republic of Kazakhstan (hereinafter referred to as the Internet platform operator)" ;
2) Article 14 be supplemented with a second part with the following content :
"The tax agent is an executor on behalf of the operator of the Internet platform in accordance with the Social Code of the Republic of Kazakhstan as found , special used in mobile application for individual entrepreneurs using a special tax regime income tax and paragraph 1 of Article 102-1 of the Social Code of the Republic of Kazakhstan withholding the specified social payments and "conducts the translation .";
3) Article 24 In the first part:
1) the second part of the subparagraph shall be supplemented with the words " material assistance provided in accordance with subparagraph 1) of paragraph 4 of Article 112 of the Social Code of the Republic of Kazakhstan" after the words " social payments" ;
15) the first paragraph of subparagraph 1 shall be supplemented with the words " material assistance provided in accordance with subparagraph 1) of paragraph 4 of Article 112 of the Social Code of the Republic of Kazakhstan" after the words " social payments" ;
The topic is as follows : Let it be written :
Intellectual property intended for research, scientific and technical and experimental design work property on expenses for the purchase of exclusive rights to objects and the creation of scientific centers deduction ";
Paragraph 1 as follows in the editorial office Let it be written :
"1. Registered assets to buy them In addition to installation costs and other capital costs, expenses for research, scientific and technical and experimental design work are included in the Science and Technology Policy of the Republic of Kazakhstan. In accordance with the legislation on scientific research, scientific and technical and ( or ) experimental and design work of the authorized body in the field of science deduction in case of messages belongs to .
The following are the types of expenses that can be deducted : basis as is found :
on expenses for carrying out scientific research, scientific and technical and experimental and design work - on scientific and ( or ) scientific and technical activities report , as well as documents confirming expenses related to such activities ;
for expenses for the purchase of research and development works, scientific and technical and experimental design works - acceptance of the actually performed technical task and the period of completion of such works " Acts ";
to be supplemented with the following paragraph 3:
"3. Unless otherwise provided for in Article 255 of this Code, the investigation universities Funding the creation of scientific centers under the Science and Technology Policy of the Republic of Kazakhstan On the establishment of a scientific center by the authorized body in the field of science in accordance with the legislation on when there is a message to deduct belongs to .";
Paragraph 1 of Article 288 The first part shall be supplemented with subparagraph 5-1) with the following content:
"5-1) to:
Industrial property , including works with a protection document scientific research, scientific and technical and ( or ) experimental and design work related to the creation of the facility ;
higher and ( or ) from a university license agreement for the purpose of commercialization of the results of scientific and ( or ) scientific and technical activities from subsequent organizations, scientific organizations and startup companies or a contract for the transfer of an exclusive right to another according to intellectual property has the right to deduct 50 percent of the amount of expenses (costs) deductible in accordance with Article 254 of this Code for the acquisition of exclusive rights to objects .
The provisions of this subparagraph shall apply in cases where the specified work was carried out and ( or ) the results of scientific and ( or ) scientific and technical activities were implemented (used) in the territory of the Republic of Kazakhstan .
With the authorized bodies of the relevant industry agreement The form determined by the authorized body in the field of science The act of implementation ( use ) of the results of scientific and ( or ) scientific-technical activity, drawn up and approved in accordance with the procedure, confirms the conduct of scientific research, scientific-technical and experimental -design work and ( or ) the implementation ( use ) of the results of the specified work and ( or ) the results of scientific and ( or ) scientific-technical activity as is found .";
Subparagraph 3) of the second part of paragraph 2 of Article 290 shall be supplemented with the following second part:
The activities specified in this subparagraph include research by subjects of scientific and ( or ) scientific and technical activity accredited by an authorized body in the field of science. " universities " Income in the form of funding for the creation of research centers under the
Paragraph 3 to be supplemented with subparagraph 13) with the following content:
carrying out activities related to the organization and holding of an international specialized exhibition in the territory of the Republic of Kazakhstan .
the first part of this subparagraph, an organization carrying out activities on the organization and holding of an international specialized exhibition in the territory of the Republic of Kazakhstan is considered to be the main activity of the organization . The purpose of the organization and holding of an international specialized exhibition in the territory of the Republic of Kazakhstan, as well as the post -exhibition maintenance of the territory of the international specialized exhibition use as to the authorized capital "a legal entity in which the state has a 100 % stake ";
In subparagraph 2) of paragraph 4 , the words " shall calculate and pay property tax at the tax rate established in paragraph 1 of this Article, except for legal entities specified in paragraph 3. " shall be replaced by the words "in paragraph 3 ;" and shall be replaced with the words "and" and supplemented with subparagraph 4) with the following content:
calculate and pay property tax at the tax rate established in paragraph 1 of this article, with the exception of legal entities specified in subparagraph 13) of paragraph 3 of this article .";
Paragraph 7 of Article 553 as follows in the editorial office Let it be written :
" 7. Television , radio , periodical , online publication The fee rates for registration are as follows :
|
P /s |
Types of registration actions |
Rates (AEC) |
|
1 |
2 |
3 |
|
1. |
Television , radio , periodical , online publication to record : |
|
|
1.1. |
for children and on a scientific theme |
2 |
|
1.2. |
on another topic |
5 |
|
2. |
registration of a print publication or online publication : |
|
|
2.1. |
for children and on a scientific theme |
1.6 |
|
2.2. |
on another topic |
4 Download |
|
|
"; |
Paragraph 2 of Article 678 as follows in the editorial office Let it be written :
may , in the cases established by paragraph 4 of Article 686-2 and paragraph 4 of Article 703 of this Code, at the same time two entitled to apply a special tax regime .";
10) Article 686-2 to be supplemented with the following paragraph 4:
"4. Internet platforms in accordance with the Social Code of the Republic of Kazakhstan use receipts received for services rendered or work performed for individual entrepreneurs used in mobile application applies a special tax regime .
At the same time, such an individual entrepreneur shall not be entitled to income not specified in the first part of this paragraph . other special tax regimes in accordance with this Code or in general "has the right to apply the established taxation procedure.";
The topic is as follows : Let it be written :
"Article 686-3. Special used in mobile application when applying a special tax regime personal "procedure for calculating income tax and social payments ";
The words " by use " in paragraph 1 shall be replaced by " by use" special shall be replaced with the words " through the mobile application" ;
Paragraph 2 as follows in the editorial office Let it be written :
"2. Special mobile additional social payments amounts The calculation is carried out in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan " On Compulsory Social Medical Insurance ";
Paragraph 1 of Article 746 as follows in the editorial office Let it be written :
"1. Unless otherwise provided in this Article , the rates of the tax on the extraction of minerals shall be established in the following amounts :
1) minerals , except for those specified in subparagraph 2) of this section :
|
P /s No. |
Name of minerals , mineral raw materials, including mineral raw materials that have undergone only primary processing |
Rates, in percent |
|
|
1 |
2 |
3 |
4 |
|
1. |
Black, colored and radioactive metals mine |
Chromium ore (concentrate) |
21.06% |
|
Manganese, iron-manganese ore i (concentrate) |
3.25% |
||
|
Iron ore (concentrate) |
3.64% |
||
|
2. |
Metals |
Copper |
8.55% |
|
Zinc |
10.5% |
||
|
Lead |
10.4% |
||
|
Gold, silver |
7.5% |
||
|
Platinum, palladium |
6.5% |
||
|
Aluminum |
0.38% |
||
|
Tin |
3.9% |
||
|
Nickel |
7.8% |
||
|
3. |
Minerals containing metals raw material |
Vanadium |
5.2% |
|
Chromium, titanium, magnesium, cobalt, tungsten, bismuth, antimony, mercury , arsenic and others |
7.8% |
||
|
4. |
Rarely contains to meet mineral containing metals raw material |
Niobium, lanthanum, cerium, zirconium |
7.7% |
|
Gallium |
1.0% |
||
|
5. |
Mineral containing scattered metals raw material |
Selenium, tellurium, molybdenum |
7.0% |
|
Scandium, germanium, rubidium, cesium, cadmium, indium, thallium, hafnium, rhenium, osmium |
6.0% |
||
|
6. |
Contains radioactive mineral containing metals raw material |
Radium, thorium |
5.0% |
|
7. |
Rarely contains mineral containing metals raw material |
Lithium, beryllium, tantalum, strontium |
7.7% |
|
8. |
Contains the following: rare to meet mineral containing metals raw material |
Praseodymium, neodymium, promethium, samarium, europium, gadolinium, terbium, dysprosium, holmium, erbium, thulium, ytterbium, lutenium , yttrium |
6.0% |
|
Contains ore not mineral containing useful solid minerals raw material |
|||
|
9. |
Combustible , chemical and agronomic minerals raw material |
Coking stone burial , anthracite |
4.05% |
|
Coal ( except coking and anthracite ) , lignite , oil shale |
2.7% |
||
|
Phosphorites |
4.0% |
||
|
Borates , including boric anhydride |
3.5% |
||
|
Potassium and potassium-magnesium salts |
6.0% |
||
|
Barite |
4.5% |
||
|
Talc |
2.0% |
||
|
Gypsum |
5.6% |
||
|
Sulfur |
6.0% |
||
|
Fluorites |
3.0% |
||
|
Wollastonite |
3.5% |
||
|
Shungite |
2.0% |
||
|
Graphite and others |
3.5% |
||
|
Shiny stone raw materials |
|||
|
10. |
Contains expensive ingredients mineral with stones raw material |
Diamond , ruby, sapphire , emerald, pomegranate , alexandrite, red ( precious ) spinel, euclase, topaz, aquamarine and others |
12.0% |
|
11. |
Mineral containing processed stones raw material |
Nephrite, jasper, jadeite, lapis lazuli, radonite , malachite, aventurine, agate, mountain crystal , rose quartz, turquoise, dioptase , chalcedony and others |
3.5% |
|
12. |
Mineral containing technical stones raw material |
Technical diamonds , agate, corundum, zircon, jasper, serpentinite, asbestos, mica and others |
2.0% |
|
13. |
Others |
Widely distributed minerals other undiscovered minerals not mineral raw material |
4.7%, but not less than 0.02 MCI per unit of volume Download |
uranium (mined from production solutions , mine method) (U3O8), depending on the annual production volume and the price of natural uranium concentrate :
|
P /s |
Annual production volume |
Rates, in percent |
|
1. |
Up to and including 500 tons |
4% |
|
2. |
Up to and including 1,000 tons |
6% |
|
3. |
Up to and including 2,000 tons |
9% |
|
4. |
Up to and including 3,000 tons |
12 % |
|
5. |
Up to and including 4,000 tons |
15% |
|
6. |
Over 4,000 tons |
18 % Download |
the same time, the weighted average price of natural uranium concentrate (U3O8) exceeded the lower set prices . In the event of a tax increase, the tax rate on the extraction of minerals specified in subparagraph 2) of part one of this paragraph shall be increased by the following amount:
|
P /s No. |
average price of natural uranium concentrate (U3O8) |
Rates, in percent |
|
1. |
Over $ 70 per pound |
0.5% |
|
2. |
Over $ 80 per pound |
1.0% |
|
3. |
Over $ 90 per pound |
1.5% |
|
4. |
Over $ 100 per pound |
2.0% |
|
5. |
over $ 110 per pound |
2.5 % Load |
At the same time, the mineral extraction tax on produced coal ( except coking coal and anthracite ), brown coal, and oil shale shall be subject to the provisions of this Article . at the following fixed rate :
1) natural monopoly entity as found subsoil user Such produced coal , brown coal, and shale are subject to the control of natural monopolies of the Republic of Kazakhstan . According to the legislation on electricity energy transfer, heat used for the production, transmission, distribution and ( or ) supply of energy , provision of water supply and ( or ) water disposal services;
2) natural monopolies providing services provided for in subparagraph 1) of part three of this paragraph for the use of hard coal, brown coal, and shale produced by the subsoil user transferred to the subject ;
3) the subsoil user transferred the produced hard coal, brown coal, and shale to educational and healthcare organizations ;
4) the extracted coal , lignite, and shale are used for the purposes of the social sphere, as defined in Article 239 of this Code. use used during ;
5) the subsoil user transferred the extracted hard coal, brown coal, and shale to recipients of targeted social assistance ;
6) the subsoil user processed the extracted hard coal , brown coal, and shale and ( or ) used them for his own production needs;
7) is an energy producing organization found The subsoil user shall use the produced hard coal , brown coal, and shale for the purposes of the electric power industry of the Republic of Kazakhstan . energy electricity and ( or ) heat for their own needs and ( or ) for sale in accordance with the legislation on used to produce energy ;
8) the subsoil user shall supply the produced hard coal , brown coal, and shale to the electric power plants of the Republic of Kazakhstan. energy electricity and ( or ) heat for their own needs and ( or ) for sale in accordance with the legislation on transferred to an energy producing organization for the production of energy ;
9) during the production of goods from hard coal , brown coal, and shale produced by the subsoil user In cases where they are transferred to organizations that carry out their processing and ( or ) use, a coefficient of 0.01 is applied.
Unless otherwise provided in this Article , the place according to from the balance sheet All types of solid minerals and mineral raw materials extracted from non -renewable reserves are subject to investment . The mineral extraction tax is paid at a rate of 0 percent .
For the purposes of this chapter, the balance sheet the following are included in the external reserves includes :
KAZRC Code according to stocks as of the date prior to the transition to accounting The State Commission for Mineral Resources place according to from the balance sheet outside stocks so that confirmation based on solid minerals and mineral resources classified as such reserves raw materials ;
KAZRC Code according to stocks Subsoil use licenses obtained after transfer to accounting based on in the case of extraction of solid minerals, from the balance sheet Estimated volumes of reserves outside mineral resources to the category entered and proven or probable mineral deposits in the relevant tax period stocks as rare , mineral The raw materials contain useful solid minerals .
In this case from the balance sheet outside mineral extracted from reserves In the case of the transfer of raw materials and ( or ) solid minerals, the 0 percent rate of mineral extraction tax does not apply."
Enactment of the Code of the Republic of Kazakhstan " On Taxes and Other Mandatory Payments to the Budget " (Tax Code ) The Law of the Republic of Kazakhstan dated December 25, 2017 " On
Subparagraph 2) shall be supplemented with the ninth paragraph with the following content :
" The provision of subparagraph 2) of this paragraph does not apply to non-residents .";
Sub-paragraph 3) is replaced by the following tenth paragraph: to be supplemented with a paragraph :
" The provisions of subparagraphs 2) and 3) of this paragraph does not apply to non-residents , as well as founders (participants) and shareholders of non- profit organizations .";
2) in the third paragraph of Article 45-3, the words " the declaration is submitted by the individuals specified in paragraph 1 of Article 630 of this Code " , "shall be submitted" shall be replaced with the words "declaration", "shall be submitted " ;
3) to be supplemented with Article 57-19 with the following content:
"Article 57-19. From January 1, 2025 to January 1, 2026, paragraph 1 of Article 746 of the Tax Code The first line of the first part of the table is as follows : used in the editorial office to be marked :
"
|
1. |
Black, colored and radioactive metals mine |
Chromium ore (concentrate) |
21.06% |
|
Manganese, iron-manganese ore i (concentrate) |
3.25% |
||
|
Iron ore (concentrate) |
3.64% |
||
|
Uranium (product ) extracted from solutions , mine method) |
9 % Download |
|
|
". |
Article 2. This Law :
Subparagraph 7) of paragraph 1 of Article 1, which shall enter into force on January 1 , 2024 and shall remain in force until January 1, 2029 ;
Subparagraph 3) of paragraph 1 of Article 1 and subparagraph 1) of paragraph 2 of Article 1 shall enter into force ten calendar days after the date of its first official publication. and 2) sub-paragraphs ;
" Mass media" Subparagraph 8) of paragraph 1 of Article 1 , which shall enter into force after the date of entry into force of the Law of the Republic of Kazakhstan " On
1) , 2) , 9) , 10) of paragraph 1 of Article 1, which shall enter into force upon the expiry of sixty calendar days from the date of its first official publication and 11) subparagraphs ;
It shall enter into force on January 1 , 2025 , with the exception of subparagraph 12) of paragraph 1 of Article 1 , which shall enter into force on January 1, 2026 .
|
President of the Republic of Kazakhstan |
K. TOKAEV |