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Oil and Gas Companies - Subsoil Users, 2011 Report

This final report provides an overview of significant tax and non-tax payments/receipts related to oil and gas companies operating as subsoil users. It highlights discrepancies in customs data and the corporate income tax, as well as the largest special charges and mandatory payments.

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Oil and Gas Companies - Subsoil Users, 2011 Report

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  1. The list of oil and gas companies - subsoil users, subject to verification in 2011

  2. The list of mining companies - subsoil users, subject to verification in 2011

  3. Final Report on the significant tax and non-tax payments / receipts The discrepancy was mainly under the heading "Customs", because the recipient has provided data on the BCF 106 110, while in the form of a report for subsoil users this CSC was not included and therefore did not provide their taxpayers. report for subsoil users.

  4. Final Report on the significant tax and non-tax payments / receipts The greatest differences are revealed on the corporate income tax (10,226.5 million tenge). Payer shall include the amount higher or lower compared to the data of the Recipient. Explanations were not provided.

  5. Final Report on the significant tax and non-tax payments / receipts The most significant special charges in the budget is a tax on the extraction of minerals (75% of the total amount of special payments), in which the largest discrepancies identified (3714.3 million tenge). Payer did not provide an explanation.

  6. Final Report on the significant tax and non-tax payments / receipts The largest mandatory payments are payment for subsoil users environmental emissions (90% of the total amount of other payments), and in which there were large differences (1.3 billion).   According to some of the discrepancies is not confirmed by the payer.

  7. Final Report on the significant tax and non-tax payments / receipts The greatest differences are revealed by the value added tax on goods originating in and imported from the Russian Federation (1.5 billion). The amount of discrepancies related to the fact that with the introduction of the Customs Union introduced a new budget classification code (BCC), whereas in the form of a report for this BCC subsoil users has not been considered, and accordingly, some taxpayers did not provide them.

  8. Final Report on the significant tax and non-tax payments / receipts The largest budget payments in foreign currency have been made for taxes (corporate income tax - 54% of the oil and gas sector) and special payments of subsoil users (almost 71% - a tax on the extraction of minerals from oil and gas companies). Discrepancies not found.

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