of December 30, 2020 No. 937
About entering of amendment into the order of the Government of the Republic of Kazakhstan of April 18, 2018 No. 204 "About approval of Rules of reference of the field (group of fields, part of the field) hydrocarbonic raw material to category low-profitable, high-viscosity, flooded, marginal and developed and procedure for the taxation regarding severance tax"
The government of the Republic of Kazakhstan DECIDES:
1. Bring in the order of the Government of the Republic of Kazakhstan of April 18, 2018 No. 204 "About approval of Rules of reference of the field (group of fields, part of the field) hydrocarbonic raw material to category low-profitable, high-viscosity, flooded, marginal and developed and procedure for the taxation regarding severance tax" (SAPP of the Republic of Kazakhstan, 2018, No. 20, the Art. 108) the following amendment:
in Rules of reference of the field (group of fields, part of the field) hydrocarbonic raw material to category low-profitable, high-viscosity, flooded, marginal and developed and procedure for the taxation regarding severance tax, approved by the specified resolution:
add Item 22-1 with part three of the following content:
"At the same time the three-year term of restriction of action of the lowered rates of severance tax established in part one of this Item is not applied to the legal entity whose controlling stock belongs to the national company and/or to legal entities, 70 and more percent of voting shares of which belong to the national company.".
2. This resolution becomes effective after ten calendar days after day of its first official publication.
Prime Minister of the Republic of Kazakhstan
A. Mamin
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The document ceased to be valid since March 12, 2026 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of February 23, 2026 No. 105