--- title: "What Is Subject to Export Rent Tax?" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-14 canonical: https://buhgpt.kz/suraqtar/chto-yavlyaetsya-obektom-oblozheniya-rentnym-nalogom-na-e-en source: BuhGPT --- # What Is Subject to Export Rent Tax? > **TL;DR:** What Is Subject to Export Rent Tax The object of export rent taxation is the volume of crude oil and crude petroleum products sold for export . Thus, when determining the taxable object, it is not the fact of earning revenue or profit that is taken into account, but the physic --- What Is Subject to Export Rent Tax The object of export rent taxation is the volume of crude oil and crude petroleum products sold for export. Thus, when determining the taxable object, it is not the fact of earning revenue or profit that is taken into account, but the physical volume of exported products. The taxable object excludes volumes of exported minerals transferred by a subsoil user in fulfilment of a tax obligation in kind. The exclusion applies if these products are sold by the recipient on behalf of the state or by a person authorized by such recipient to sell them on behalf of the state. Consequently, to determine the taxable object correctly, it is important to establish three circumstances simultaneously: - whether the products constitute crude oil or crude petroleum products; - whether they are sold for export; - whether the relevant volume falls under the stipulated exclusion for fulfilment of a tax obligation in kind. Which Transactions Are Recognized as Exports For rent tax purposes, the concept of exports covers several types of product movement and sale. First, the removal of goods from the territory of the Republic of Kazakhstan under the customs export procedure is recognized as an export. Such a transaction is documented in accordance with the customs legislation of the EAEU and the Republic of Kazakhstan. Second, exports include the removal of goods from Kazakhstan to the territory of another EAEU member state. This means that a taxable object may arise not only when goods are supplied outside the EAEU, but also when products are sold within the union if the goods are removed from Kazakhstan to another member state. Third, the sale in another EAEU member state of products obtained from processing customer-supplied raw materials is recognized as an export. This refers to a situation where the raw materials were previously removed from Kazakhstan to that state for processing and the resulting processed products were sold in its territory. How to Determine the Taxable Volume The procedure for determining the volume depends on the destination of the export shipment. When crude oil and crude petroleum products are sold outside the customs territory of the EAEU, the volume specified in box 35 of the full goods declaration is used. This is the volume used to calculate customs duties and other payments collected by customs authorities or for other customs purposes. If the products are sold to the territory of another EAEU member state, the taxable object is determined based on the volume specified in the transport organization's goods acceptance and delivery certificate. The certificate executed in Kazakhstan at the beginning of the export delivery route is used. Therefore, the documents confirming the quantity of products differ depending on the geography of the transaction: - for removal outside the EAEU, the full goods declaration serves as the reference document; - for delivery to another EAEU country, the transport organization's acceptance and delivery certificate at the beginning of the route serves as the reference document. What to Check Before Calculation The taxpayer should first determine the legal and documentary structure of the specific shipment. The agreement, destination of removal, type of product, and documents recording its volume should be cross-checked. Particular attention should be paid to distinguishing between shipments outside the EAEU and shipments to EAEU member states: different documents are prescribed for establishing the taxable volume in each case. It is also necessary to check separately whether the products are among the volumes transferred by a subsoil user in fulfilment of a tax obligation in kind and sold on behalf of the state. The practical verification procedure may be as follows: - Establish the type of products being exported. - Confirm the removal or sale recognized as an export. - Determine the country of destination and the corresponding procedure for documenting the volume. - Verify the volume in the goods declaration or acceptance and delivery certificate. - Check whether the exclusion for products transferred in fulfilment of a tax obligation in kind applies. Frequently Asked Questions Is export revenue itself subject to rent tax? — The taxable object is the volume of exported crude oil and crude petroleum products. The provision governing the taxable object does not define it as the amount of revenue or profit. Is a shipment of oil to another EAEU country considered an export? — Yes. The removal of goods from Kazakhstan to the territory of another EAEU member state is recognized as an export for the purposes of this tax. Which document confirms the volume when products are supplied to an EAEU country? — The transport organization's goods acceptance and delivery certificate executed in Kazakhstan at the beginning of the export route is used. How is the volume determined when products are removed outside the EAEU? — It is determined based on the volume specified in box 35 of the full goods declaration. Are all volumes transferred to the state excluded from the taxable object? — The exclusion applies to the volumes of minerals stipulated by the relevant provision that were transferred by a subsoil user in fulfilment of a tax obligation in kind and are sold by an authorized entity on behalf of the state. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_