Article 200. The procedure for appealing actions (inaction) of tax officials of the Tax Code of the Republic of Kazakhstan
Actions (inaction) of tax officials are appealed in accordance with the procedure provided for by the Administrative Procedural Code of the Republic of Kazakhstan.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 200. Specifics of the implementation of joint activities by subsurface users of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. If the right of subsurface use under one subsurface use contract belongs to several individuals and (or) legal entities within a simple partnership (consortium), each participant of the simple partnership (consortium) acts as a taxpayer for taxes and payments to the budget established by the tax legislation of the Republic of Kazakhstan.
2. If the right of subsurface use under one subsurface use contract belongs to several individuals and (or) legal entities within a simple partnership (consortium), then for the activities carried out under such a contract for subsurface use, the participants of the simple partnership (consortium) are required to identify an authorized representative of the participants of the simple partnership (consortium) responsible for maintaining consolidated tax records for such an activity.
An authorized representative of the participants of a simple partnership (consortium) is required to keep consolidated tax records of activities carried out under a subsurface use contract in accordance with the requirements of this Code.
In cases of subsurface use operations within the framework of a production sharing agreement (contract), the operator acts as such an authorized representative.
The powers of the authorized representative of the participants of a simple partnership (consortium), including the operator, must be confirmed in accordance with the requirements of Articles 16 or 17 of this Code.
3. Tax obligations under a subsurface use contract shall be fulfilled in accordance with the procedure established by this Code by a participant (participants) in a simple partnership (consortium) and (or) an authorized representative of the participants in a simple partnership (consortium) responsible for maintaining consolidated tax records for such activities, based on consolidated tax records. At the same time, the fulfillment of tax obligations on the submission of tax reporting forms is carried out by the participants of a simple partnership (consortium) independently, with the exception of the cases provided for in subparagraph 2) paragraph 3 of Article 722 of this Code.
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