Tax amendment were submitted to the Senate

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Subsoil users will work by the new tax rules

Today at the plenary session of the Mazhilis, deputies approved the draft law "On amendments and additions to some legislative acts of Kazakhstan on the issues of taxation and customs administration".

In conclusion, the Committee of Mazhilis on Finance and Budget noted that the purpose of the document is the improvement of the tax policy, the preservation of business, etc.

During the first reading remained pending amendments proposed by the deputies at the meeting of the working groups. These rules have been sent to the Government for examination, and as a result they have been approved.

Here are the rules:

- the rate of the tax on extraction of mineral resources in the amount of 0.3 per cent of the rates generally established on groundwater for production and (or) processing of agricultural and potable groundwater used exclusively for domestic needs; it was suggested to apply the rate of 25% of MCI for one ton of water for subsoil users in the food industry;

- return of the excess amount of VAT, prevailing at the end of the tax period in which turnover took place, is taxed at a zero rate;

- zero per cent rate of tax on extraction of mineral resources for all kinds of minerals and mineral raw materials extracted from the off-balance sheet reserves of the deposit;

- establishment of the absolute value of state duty on applications, challenging the notifications by the results of tax audits;

- introduction of new types of state duty for seafarers, Kazakhstani nautical books and professional diploma;

- change the application of the tax base when calculating the tax on mining of natural gas for industrial innovative projects;

- procedure of determination of land not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan;

- return of excess VAT, accumulated during the geological exploration and field development, and occurring before the start of export transactions;

- change the rates for the emissions of pollutants from the burning of associated and (or) natural gas in flares, and exclusion of 10 fold rate increase for emissions over established standards from January 1, 2017,

- extend the amendment to incorporate foreign exchange rate up to 2009.

The explanatory letter stresses that all Committees of Mazhilis of the Parliament gave positive opinion on the document. Mazhilismen approved the draft law in the second reading and sent it to the Senate.

Zhanar Serdalina