Since 1999, from the date of incorporation we have been providing services related to matters concerning taxation of subsurface users, whereas our partners and managers participated in expertise process of draft contracts for subsurface use and preparation of tax legislation in part of taxation of subsurface users whilst working in state bodies.Due to experience gained in continuous consulting of our customers on said matters we can provide consultations on matters concerning taxation and tax administration (accounting) of subsurface users’ activity. Taking into account the specific terms of taxation toward activity of subsurface users MinTax LLP offers services on the following matters:
- elaboration of provisions on the procedure of assessment and payment of taxes and other payments by subsurface users, including the following:
- elaboration of Tax Accounting Policy;
- elaboration of forms for tax registers of a subsurface user;
- analysis of an impact resulted from amendments in Tax, Customs and other Legislation of the Republic of Kazakhstan on tax liabilities on activity under a subsurface use contract with stable tax regime;
- consultations on measures, implementation of which allows retaining stability of the tax regime established by a subsurface use contract. If necessary, preparation of comparative technical and economic assessment enabling to identify and substantiate changes in the balance of economic interests of parties to a contract (deterioration or improvement);
- consultations on certain issues of application of contracts stable tax regime with respect to taxes, customs and levies payment.
- preparation of technical and economic assessments required for implementation of tax and economic analysis of supplements to the subsurface use contract with stable tax regime, including detailed estimate of tax amounts and payments;
- drafting texts of items of subsurface use contracts with stable tax regime, including provisions directly or indirectly describing issues on payment of taxes and payments;
- consultations on taxation issues on activity under subsurface use contracts.