https://www.fao.org/faolex/results/details/en/c/LEX-FAOC025070

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Resource Language

russe

ISBN / Resource ID

LEX-FAOC025070

Pages

38

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This Regulation consists of IX Sections subdivided into 32 Articles and contains 7 Annexes. Section I lays down the general provisions. Section II establishes the general provisions as regards the taxation of the users of subsoil. Section III determines the modalities of calculation and payment of the taxes and charges envisaged by Tax Legislation for the users of subsoil. Section IV deals with bonuses. Section V deals with royalties. Section VI determines the production share of the Republic of Kazakhstan that is considered a royalty imposed on the users of subsoil. Section VII concerns the taxation of superprofits. Section VIII determines the modalities of calculation and payment of the past expense. Section IX deals with the administrative provisions for the taxation of the users of subsoil.

Regulations