of December 18, 2025 No. 1102
About approval of criteria of reference of the field (group of fields on one contract for subsurface use, part of the field) firm types of minerals to category low-profitable, and also Rules of determination of level of profitability and level of internal profitability rate
According to item 4 of article 753 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:
1. Approve enclosed:
1) criteria of reference of the field (group of fields on one contract for subsurface use, part of the field) firm types of minerals to category of low-profitable;
2) Rules of determination of level of profitability and level of internal profitability rate.
2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.
3. This resolution becomes effective since January 1, 2026 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
O. Bektenov
Approved by the Order of the Government of the Republic of Kazakhstan of December 18, 2025 No. 1102
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Criteria of reference of the field (group of fields on one contract for subsurface use, part of the field) firm types of minerals (further – the field) to category low-profitable |
Profitability rate on the field |
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