Kazakhstan’s Mining Fiscal Regime: H1 2016

GlobalData's fiscal regime report covers Kazakhstan, which has significant fossil fuel reserves, and mineral and metal deposits. It produces a variety of mineral resources such as coal, uranium, lead, zinc, tungsten, molybdenum, borates, phosphorite, copper, potassium and cadmium. The mining industry in Kazakhstan is governed by the Ministry of Industry and New Technology. The Law of Subsoil and Subsoil Use is the main regulating law for mining activities in the country.

Scope

The report outlines governing bodies, governing laws, licenses, rights, obligations and key fiscal terms which includes upfront payments and taxes on subsurface usage, land tax, vehicle tax, deductions, depreciation, loss carry forward, withholding taxes and value added tax (VAT)

Reasons to buy

Gain an overview of Kazakhstan’s mining fiscal regime.

Table of Contents

1 Executive Summary

2 The Kazakhstan Mining Industry – Governing Bodies

2.1 Ministry of Industry and New Technology

2.1.1 Subsoil Use Department

3 The Kazakhstan Mining Industry – Governing Laws

3.1 Law of Subsoil and Subsoil Use

4 The Kazakhstan Mining Industry – Ownership and Licensing Methods

4.1 Mining Ownership

4.2 Licensing Type

4.3 Duration and Area

5 The Kazakhstan Mining Industry – Mining Rights and Obligations

5.1 Rights

5.2 Obligations

6 The Kazakhstan Mining Industry – Key Fiscal Terms

6.1 Upfront Payments and Taxes on Subsurface Usage

6.1.1 Subscription bonus

6.1.2 Commercial discovery bonus

6.1.3 Payment to compensate for historic cost

6.1.4 Tax on production of useful minerals

6.1.5 Excess profits tax

6.2 Land Tax

6.3 Vehicle Tax

6.4 Deductions

6.5 Depreciation

6.6 Loss Carry Forward

6.7 Withholding Taxes

6.8 Value Added Tax (VAT)

7 Appendix

7.1 Abbreviations

7.2 Secondary Research

7.3 Primary Research

7.4 Contact GlobalData

7.5 About GlobalData

7.6 GlobalData’s Services

7.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Kazakhstan – Key Taxes and Rates, 2016

Table 2: The Mining Industry in Kazakhstan – Tax on Production of Useful Minerals (%), 2016

Table 3: The Mining Industry in Kazakhstan – Excess Profit Tax Rates (%), 2016

Table 4: The Mining Industry in Kazakhstan – Transportation Tax Rates (%), 2016

Table 5: The Mining Industry in Kazakhstan – Depreciation Groups and Rates (%), 2016

Table 6: The Mining Industry in Kazakhstan – Withholding Tax Rates (%), 2016

List of Figures

Figure 1: The Mining Industry in Kazakhstan – Commodity Mines at Different Stages (Number of Mines), 2016

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