Starting from January 1, 2026, the Budget Code provides for the transfer of mineral extraction tax revenues for common minerals, groundwater, and therapeutic mud (hereinafter referred to as MMT for CMM, GW, and TM) to the budgets of the 3rd (district, regional capital city) and 4th (district capital city, village, settlement, rural district) levels of the budget system as part of the gradual increase in the financial independence of local budgets.
In this regard, by Order No. 152 of the Minister of Finance of the Republic of Kazakhstan dated April 4, 2025, "On Approval of the Distribution Table 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," as of January 1, 2026, the Mineral Extraction Tax on OPI, PV, and LH is credited to KBC 105310.
At the same time, according to Articles 788 and 789 of the Tax Code dated July 18, 2025 (hereinafter referred to as the Tax Code), the taxpayer is required to pay the calculated tax amount to the budget at the place of registration no later than the 25th day of the second month following the tax period, and to submit a declaration to the tax authority at the place of registration no later than the 15th day of the second month following the tax period.
The Declaration on Mineral Resource Tax for OPI, PV, and LG for the tax periods of 2026 is submitted by the subsoil user to the tax authority at the location of the tax object (with payment to KBC 105310).
Department of Explanatory Work and Contact Center DGD in Zhambyl region