ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 12, 2018 No. 183

About approval of Rules of obligation fulfillment in natural form

According to item 4 of Article 772 and part two of Item 3 of article 773 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed Rules of obligation fulfillment in natural form.

2. Declare invalid the order of the Government of the Republic of Kazakhstan of February 14, 2017 No. 68 "About approval of Rules of obligation fulfillment in natural form" (SAPP of the Republic of Kazakhstan, 2017, No. 5, the Art. 39).

3. This resolution becomes effective from the date of its first official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of April 12, 2018 No. 183

Rules of obligation fulfillment in natural form

Chapter 1. General provisions

1. These rules of obligation fulfillment in natural form (further - Rules) establish procedure for scoping, its calculation in terms of money, and also realization of the minerals including extracted from start date of commercial production under agreements (contracts) on the Section of products, transferred by the subsoil user on account of execution of the tax liability in natural form on:

1) to share of the Republic of Kazakhstan according to the Section of products;

2) royalty;

3) to the rent export levy;

4) to severance tax.

2. The basic concepts applied in these rules:

1) the agent - person authorized by the receiver on behalf of the state on implementation of realization of minerals;

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