The State Revenue Department of EKR, in its commitment to the uniform applying Tax Code provisions, provides the following information.

Starting January 1, 2026, the Budget Code has been amended as part of a phased strategy to enhance the financial independence of local governments. The amendments mandate the transfer of mineral extraction tax revenues, derived from common minerals, groundwater, and therapeutic mud (hereinafter – MET from common minerals, groundwater, and mud), directly to the 3^rd (district, city of regional significance) and 4^th (city of regional significance, village, village, rural district) levels of the budget system.

In accordance with Order No. 152 of the Minister of Finance of the Republic of Kazakhstan, dated April 4, 2025, "On the approval of the distribution table for budget revenues," a new allocation structure has been established. Effective January 1, 2026, revenues from MET from common minerals, groundwater, and mud must be credited to BCC 105310.

Furthermore, according to the Articles 788 and 789 of the Tax Code dated July 18, 2025 (hereinafter – the Tax Code), taxpayers must pay the calculated tax amount to the budget at the taxpayer’s registered location no later than the 25th day of the second month following the tax period and submit the tax declaration to the tax authority at the taxpayer's registered location no later than the 15th day of the second month following the tax period.

In accordance with subparagraph 4) of Article 11 of the Tax Code, the "location" of a resident legal entity, its structural subdivision, or the structural subdivision of a non-resident legal entity is the address of its permanent governing body, recorded in the National Register of Business Identification Numbers during registration in the Republic of Kazakhstan.

To resolve potential regulatory contradictions, this issue was deliberated by the Project Office for the Implementation of the New Tax Code on March 3, 2026, where a decision was reached to introduce retrospective amendments to the Tax Code stipulating that MET from common minerals, groundwater, and mud must be paid based on the location of the taxable object.

Considering the above, before making appropriate amendments and additions to the Tax Code, it is necessary to follow the following:

1) declaration on MET from common minerals, groundwater, and mud for the 4th quarter of 2025 is submitted by the subsurface user to the tax authority at the location of the legal entity (with payment to BCC 105306);

2) declaration on MET from common minerals, groundwater, and mud за tax periods of 2026 is submitted by the subsurface user to the tax authority at the location of taxation object (with payment to BCC 105310). 

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1199662?lang=kk