There are 25 registered prospectors in Kazakhstan who produce precious metals and precious stones. Of these, only three were registered this year, the rest in 2019. This was reported by the state revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

As a separate type of subsurface use, prospecting was introduced with the adoption of the Code of the Republic of Kazakhstan dated December 27, 2017 "on subsoil and subsurface use", from June 2018.

Prospectors are citizens of the Republic of Kazakhstan who have obtained the right to mine precious metals and precious stones on the basis of a corresponding license obtained in the local Executive body.

In turn, local Executive bodies interact with the state revenue authorities of the Republic of Kazakhstan and assist in monitoring the fulfillment of tax obligations by prospectors.

Note that all 25 prospectors are registered as individual entrepreneurs, which determines the order of taxation of their income. However, in the course of data analysis, it was found that only 6 of them apply, as it should, the generally established tax procedure. The rest, in violation of the provisions of the Tax code, as subsoil users, apply a special tax regime based on a simplified Declaration. This is due to the notification procedure, both for registration as an individual entrepreneur and for applying the special tax regime. Also, some prospectors did not specify subsurface use as the type of activity they perform in General.

In this regard, regional departments of state revenue will monitor the fulfillment of tax obligations by prospectors within the framework of in-house control. So, in addition to the illegally applied preferential treatment (SNR), it was found that only 3 out of 6 applying the generally established tax procedure declared the existence of income for 2019. Only 4 of the 19 individuals who apply the special tax regime.

Thus, for the purposes of tax administration of prospectors ' income, information on the volume of mining by prospectors of precious metals and precious stones will be used, among other things. Such information is submitted by prospectors to the local Executive body every year (before January 30).

In addition, the state revenue Committee is working on the introduction of a pilot statement of electronic invoices electronic invoice and accompanying invoices for goods special tax regime for gold-containing products. This measure will allow tracking the entire production chain, starting from the mining of placer gold by a prospector to the release of finished products at the refining plant.