RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/KAZ/17
5 October 1998
(98-3841)
Working Party on the
Accession of KazakstanOriginal:  English
ACCESSION OF THE REPUBLIC OF KAZAKSTAN
Information Regarding Normative-Legislative Acts of the
Republic of Kazakstan in the Foreign Economic Sphere
The Inter Departmental Committee on the WTO of the Republic of Kazakstan has submitted
the follow information regarding normative-legisla tive acts of the Republic of Kazakstan in the
foreign economic sphere reproduced hereunder.
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Information on the normative-legislative acts in foreign economy sphere adopted within the
period October 1997 to August 1998, was made public by the Government of the Republic of
Kazakstan.
The information presented in this document is selected from the general list of
normative-legislative acts of the Republic of Kazakstan.
I. GENERAL PROVISIONS
The Government of the Republic of Kazakstan, due to the reorganization of State bodies, by
the Resolution No. 910 of 16 September 1998 "On Introduction of Changes and Amendments to
Resolution  No. 221 of the Government of the Republic of Kazakstan of 19 February 1996 "On the
Republic of Kazakstan Joining the World Trade Organization (WTO)" has approved a new list of
members of the Inter-Departmental Committee (I DC) on questions of the WTO and charged the
Ministry of Energy, Industry and Trade of the Republic of Kazakstan with the responsibility as a
working body, which provides an activity of the above mentioned Committee. Mr. Dzhandosov, First
Deputy of the Prime Minister of the Republic of Kazakstan, has been appointed to be Chairman of
Inter-Departmental Committee on the questions of WTO.
The Law of the Republic of Kazakstan "On Energy Saving" No.2120-1 LRK of
25 December 1997 shall regulate public relations in the sphere of energy saving for the purpose of
creating economic and organizational conditions for the effective utilization of fuel and energy
resources and for the protection of environment.
The Law of the Republic of Kazakstan "On Farming" No. 214-1 LRK of 31 March establishes
the legal, organizational, and economic basis for the creation and functioning of farms in Kazakstan.
The Law of the Republic of Kazakstan "On Partnership with Limited and Other
Responsibilities" No. 220 LRK of 22 April 1998, in line with the Civil Code, provides a legal
definition of partnerships with limited and other responsibilities; obligations of participants;
foundation procedures; activity; and reorganization and liquidation of partnerships.WT/ACC/KAZ/17
Page 2
The Law of the Republic of Kazakstan "On Un fair Competition" No. 232-1 LRK adopted on
9 June 1998 provides a definition of unfair competition, defines a mechanism for preventing and
eliminating  unfair competition and its consequences, and also establishes responsibility for unfair
actions.
The Law of the Republic of Kazakstan "On Payments and Remittance" No. 232-1 LRK
adopted on 9 June 1998 shall regulate the relations arising in the process of carrying out payments and
money transfers in the Republic of Kazakstan, apart from relations arising in connection with the
carrying out of money transfers by organizations by post.
The relations related to payments and money transactions between the banks of the Republic
of Kazakstan, organizations which make different types of bank transactions and foreign banks
(financial institutions) are regulated by agreements between them and traditional banking practice. If
payments and transactions are made in the Republic of Kazakstan, such relations shall be regulated byagreements and traditional banking practice pursuant to the Republic of Kazakstan Law.
Natural monopolies in the Republic of Kazakstan shall be regulated by the Law "On Natural
Monopolies" No. 271-1 LRKof 9 July 1998. The Law was adopted to protect the interests of
consumers and entities of natural monopolies.
The Law of the Republic of Kazakstan "On Narcotic Products, Psychotropic Materials,
Precursors and Measures against their Illegal Distribution and Abuse" of 10 July 1998 No. 278-1 LRK
provides a legal basis for distribution of narcotics, psychotropic materials and precursors and
establishes measures against their illegal distribution for the purpose of support and protection of
human health and protection of public and state property.
The Law of the Republic of Kazakstan "On Joint Stock Companies" of 10 July 1998 No. 281
provides a legal basis for the foundation, capitalization, reorganization and liquidation procedures for
joint stock companies; defines rights, obligations, protection of rights and interests of shareholders
and third parties; and also defines the powers and responsibilities of bodies and officials of joint stock
companies.
Barter operations are permitted by the Government Resolution No. 483 of 27 May 1998
(I950984) "On Recognition of Certain Government Decrees as Void".
A. C
HANGES IN VALUE ADDED TAX
In accordance with the Law of the Republic of Kazakstan "On Introduction to Changes and
Additions to the Edict of President of the Republic of Kazakstan, having the force of Law, "On Taxes
and Other Mandatory Payments to the Budget" 1 998 No. 260 of 10 July 1998, turnover of import of
livestock and poultry in live weight, meat, fish, flour, bread and bread products, pasta products, milk
and milk products (except ice-cream), eggs, plant oil margarine, grouts, combined forage, sugar(including raw sugar), salt, vegetables, potato, baby food and diabetic food are subject to a 10 per cent
rate.
This Law also provides that:
- the import of pharmaceuticals, including medicines – substances, including those also
prepared by pharmacies, prosthesis- orthopedic wares, materials for the preparation ofmedical immune biological preparations for diagnosing, prophylaxis and/or treatment of
infectious diseases shall be exempted from VAT;WT/ACC/KAZ/17
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- "double taxation" was eliminated for CIS countries (VAT paid in these countries was not
taken into account), with which the Agreements on principles of charging indirect costs at
the "place of destination" has not been signed;
- to prevent capital outflow through exportation of goods at lower prices and their re-sale at
the world prices in off-shore countries, the difference between the cost of assets and retailprice shall be included into the retailer’s taxable income;
The "Agreement On Indirect Taxation of Exported and Imported Goods (Works, Services),
According to Which VAT Shall be Collected at The Point of Destination" was ratified by the
Governments of the Republic of Kazakstan and Azerbaijan, and by the Law of the Republic of
Kazakstan No.239of 29 June 1998.
The "Agreement On VAT on Exported and Imported Goods (Works, Services ), According to
Which VAT Shall be Collected at the Point of Destination" was ratified by the Governments of theRepublic of Kazakstan and the Kyrgyz Republic on 10 February 1997, and by the Law of the
Republic of Kazakstan No.276 of 9 July 1998.
B. C
HANGES IN THE EXCISE TAXES
The Resolution No. 608 of 26 June 1998 introduced changes on excise taxes on excisable
goods produced in the Republic of Kazakstan and imported to the customs territory of the Republic ofKazakstan.
1.1 According to the Presidential Decree of the Republic of Kazakstan having the force of Law
"On Taxes and Other Mandatory Payments to the B udget", the list of excisable goods was reduced
and the following two items were excluded:
- clothes made of natural leather (code 4203);
- processed and non-processed fur, articles made of natural fur (codes 4301, 4302, 650692)
1.2 Excise taxes on production and import of production have been reduced with respect to the
following four items:
- gold, silver and platinum jewelry (from 40 per cent to 10 per cent);
- crystal items (50 per cent to 0 per cent)
- fire- and gas arms (from 40 per cent to 10 per cent);
- cars (from 10-30 per cent to 10 per cent).
Due to the difficult economic situation in the oil industry and adverse external influence and
according to the Republic of Kazakstan Government Resolution "On Urgent Stabilization of
Economic Situation in the Oil Industry", production and import excise rates for crude oil were
reduced from 3 to 2 ECU per ton.
The excise rates (for 7 items out of 20) were reduced to mitigate the tax burden for the
domestic producers and liberalize foreign trade.WT/ACC/KAZ/17
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II. MARKET ACCESS
A. TARIFF CHANGES
Resolution No. 608 dated June 26, 1998, introduced changes into the customs duty rates for
the goods imported to the customs territory of the Republic of Kazakstan.
1.1 The ad-valorem  rates of customs duties were replaced by the combined rates for 26 
articles.
1.2 The import customs duty rates for 93 articles were reduced.
The Agreement On Free Trade between the Republic of Kazakstan, Tadjikistan and
Uzbekistan has been ratified by Laws No. 170-1 of 28 October 1997, and No. 224, dated 8 May 1998.
The "Agreement On Exemption from Payment of Customs Duties and on Issues of Special
Permits for the Transport of the Normative Documents, Standards, Measurements and Standard
Sample Facilities, Conducted with the Purpose for Control and Metrological Qualifications" signed bythe Heads of the Governments of Azerbaijan, Armenia, Belarus, Georgia, Kazakstan, the Kyrgyz
Republic, Moldova, Russian Federation, Tadjikistan, Turkmenistan and Ukraine has been ratified by
the Law of Republic of Kazakstan of 31 October 1997.
The Agreement and its Protocol "On Import of Products Associated with Education, Science
and Culture" were ratified by the Republic of Kazakstan Law No. 197 of 1997.
Under the Agreement, a Party shall not pay customs duty and other fees for imported books,
publications, documents, materials, associated with education, science and culture and enumerated in
the appendices to the Agreement, which are the property of another Party.
This Agreement does not impede:
(a) the imposition of local taxes and other collections on imported goods, which do not
exceed the taxes and other collections imposed directly or indirectly on the similar
domestic goods;
(b) the imposition of collections other than customs duties which are imposed by State
authorities in relation to imports, of which the amount is approximately limited by the
cost of rendered services, which are neither direct nor indirect protection of domesticarticles and are not import taxes for making profit.
B. N
ON - TARIFF MEASURES
For the purpose of implementation of the Presidential Decree of the Republic of Kazakstan
"On Implementation of Development Strategy of Kazakstan to 2030" of 28 January 1998, and
ensuring of the information safety of State authorities and organizations the Republic of Kazakstan
Government Decree No. 507 of 3 July 1998, "On Control of Observance of National Standards of
Information Protection" was adopted.
Under the Government Decree of the Republ ic of Kazakstan No. 543 of 16 July 1998 "On
Regulation of Alcoholic Products in Circulation", alcoholic products containing more than 12 per cent
of ethyl spirit, regardless of the natural volume, shall be sold by retailers who have stationary trading
premises (halls) and cash-registers with fiscal memory.WT/ACC/KAZ/17
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III. SERVICES
The Law of the Republic of Kazakstan of 12 November 1997 No. 188-LRK "On Legal
Expertise" determines the procedure and bodies for the implementation of legal expertise activity in
Kazakstan. Bodies on legal expertise are the State bodies on which functions on implementation of
the activity on legal expertise are imposed pursuant to the procedure, established by the legislation ofthe Republic of Kazakstan.
This Law provides for licensing of legal expertise. Legal expertise may be carried out upon
the request of the State body of a foreign state whom the Republic of Kazakstan has an appropriate
international agreement with.
The Leader of the Legal Expertise Body has the right to carry out legal expertise with
attraction of legal experts from foreign countries. Legal expertise with the participation of an expert
from a foreign country shall be carried out either in accordance with the Criminal and Procedural,Civil and Procedural Legislation or the Legisla tion of the Republic of Kazakstan on Administrative
Violations.
Law No. 195 "On Barristers’ Activity" of 5 December 1997  determines the principles of
organization and implementation of Bar  activity in the territory of the Republic of Kazakstan.
This Law has determined, that a Barrister who is a citizen of the Republic of Kazakstan,
obligatory being a member of a Bar Association, who professionally renders legal assistance within
the framework of barristers’ activity, that is regulated by the present Law.
The convention "On Recognition of Qualifications Related to High Education in  European
Region" has been ratified by the Law of the Republic of Kazakstan No. 202-1 of 13 December 1997.
The Law of the Republic of Kazakstan No.211 of 2 March 1998 "On Introduction of
Amendments and Supplements to the Civil Code of the Republic of Kazakstan (general part) and the
Regulation of the Supreme Council of the Republic of  Kazakstan "On Introduction into Effect of the
Civil Code of the Republic of Kazakstan" has been amended with respect to the following issues:
- regulation of the relations related to the establishment, reorganization, bankruptcy and
liquidation of banks;
- civil rights and obligations of a legal entity; property rights and of economic partnerships.
The following definition has been incorporated into the Law of the Republic of Kazakstan
No.238 of 29 June 1998 "On Introduction of Amendm ents of the Civil Code of the Republic of
Kazakstan (general part):
bankruptcy - insolvency of a debtor, determined by a court decision is a basis for its
liquidation.
IV. INVESTMENTS
Agreements between the Government of the Republic of Kazakstan and the Governments of
the Kyrgyz Republic, Finland, Azerbaijan Republic, Georgia, India and the Swiss Federal Council
"On Fostering and Mutual Protection of Investments" has been ratified.
In accordance with these agreements, the sides shall:WT/ACC/KAZ/17
Page 6
1. within their own territories ensure to the investors of  the above countries the regime that
is not less favorable than that which is provided to own investors or the investors of the
third countries;
2. The above regime shall not extend to:
(a) privileges that one of the Contracting Parties grants to the investors of  several
countries in connection with joint participation in the Customs or Economic
Unions of free trade;
(b) privileges that one of the Contracting Parties grants to the investors of several
countries on the basis of an agreement on avoidance of double taxation or other
agreements on tax issues.
A list of normative-legislative acts adopted from October 1997 to August 1998 in external
economic area is attached.
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LIST OF NORMATIVE-LEGISLATIVE ACTS OF THE REPUBLIC OF
KAZAKSTAN IN THE FIELD OF FOREIGN ECONOMIC ACTIVITY,
FOR THE PERIOD OCTOBER 1997 TO AUGUST 1998
Laws
1997
1. On Ratification of the Agreement on Free Trade between the Government of the
Republic of Kazakstan and Government of Tadjik Republic of 28 Octobers 1997.
2. On Ratification of the Agreement on the Fost ering and Mutual Protection of Investment
between the Government of the Republic of Kazakstan and Government of the Kyrgyz
Republic of 28 October, 1997.
3. On Joining of the Republic of Kazakstan to the Montreal Protocol on Materials,
Destroying of Ozone Layer of 3 October 1997.
4. On Joining of the Republic Kazakstan to the Vienese Convention on Protection of
Ozone Layer, of 3 October 1997.
5. On Ratification of the Agreement on the Fost ering and Mutual Protection of Investment
between the Government of the Republic of Kazakstan and the Government of the
Finland Republic, of 3 October 1997.
6. On Ratification of the Agreement on Release from Payment of Customs Duties, Taxes
and Issues of Special Permits for the Transport of the Normative Documents,
Standards, Measurements and Standard Sample Facilities, Conducted with the Purpose
for Control and Metrological Qualifications, of 31 October 1997.
7. On Judicial Expertise, 12 November 1997.
8. On Barristers’ Activity of 5 December 1997.
9. On Ratification of the Agreement and Protocol to on Importing the Products,
Associated with Education, Science and Culture 5 December 1997.
10. On Ratification of the Agreement on the Fost ering and Mutual Protection of Investment
between the Government of the Republic of Kazakstan and the Government of theAzerbaijan Republic of 5 December 1997.
11. On Ratification of the Agreement on the Fost ering and Mutual Protection of Investment
between the Government of the Republic of Kazakstan and the Government of the
Republic of Georgia of 5 December 1997.
12. On Ratification of the Convention on Acceptance of Qualifications, Referring to the
High Education in the European Region of 13 December 1997.
13. On Energy Saving of 25 December 1997.
1998
1. On Introduction of Amendments and Additions to Civil Code of the Republic of
Kazakstan (General Part), to the Resolution of Supreme Soviet of the Republic ofWT/ACC/KAZ/17
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Kazakstan on Introduction into Effect of Civil Code of the Republic of Kazakstan
(General Part of 2 March 1998 No. 211-1).
2. On Farming of 31 March, 1998.
3. On Companies with Limited and Additional Liability of 22 April 1998.
4. On Ratification of the Agreement on Free Trade between the Government of the
Republic of Kazakstan and Government of the Republic of Uzbekistan of 8 May 1998.
5. On Ratification of the Agreement on the Fost ering and Mutual Protection of Investment
between the Government of the Republic of Kazakstan and the Government of
Republic of India of 8May 1998.
6. On Ratification of the Agreement on Princi ples of Collection of Indirect Taxes on
Export and Import of Goods (Work, Services) between the Government of the Republic
of Kazakstan and the Government of the Republic of Uzbekistan of 8 May 1998.
7. On Ratification of the Agreement On The Fostering and Mutual Protection of
Investment between the Government of the Republic of Kazakstan and Swiss Federal
Council of 8 May 1998.
8. On Unfair Competition of 9 June 1998.
9. On Introduction the Amendments to the Civil Code of the Republic of Kazakstan
(General Part) of 29 June 1998.
10. On Ratification of the Agreement on Princi ples of Collection of Indirect Taxes on
Export and Import of Goods (Works, Serv ices) between the Government of the
Republic of Kazakstan and the Government of the Azerbaijan Republic of
29 June 1998.
11. On Payments and Money Transfers of 29 June 1998.
12. On Introduction the Changes and Additions to the Edict of President of the Republic of
Kazakstan, having the force of Law, "On Taxes and Other Mandatory Payments to the
Budget" of 7 July 1998.
13. On Introduction the Changes and Additions to the Edict of President of the Republic of
Kazakstan, having the force of Law, On Taxes and Other Mandatory Payments to the
Budget" of 10 July 1998.
14. On Ratification of the Agreement On Principles of Collection of the Value Added Tax
on the Export and Import of Goods (Works, Services) between the Government of the
Republic of Kazakstan and the Government of the Kyrgyz Republic of 10 July 1998.
15. On Natural Monopolies of 9 July 1998
16. On Recognition as Invalid of  Several Legislative Acts of the Republic of Kazakstan
Concerning Regulations Related to Precious Metals and Jewels of 9 July 1998.
17. On Introduction of Changes to Several Legislative Acts of the Republic of Kazakstan
Concerning Regulations Related to Precious Metals.WT/ACC/KAZ/17
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18. On Narcotic Products, Psychotropic Materials, Precursors and Measures against their
Illegal Distribution and Abuse of 10 July 1998.
19. On Introduction of the Additions to the Edict of the President of the Government of
Kazakstan, Having the Force of Law, "On Licensing" of 10 July 1993, of 9 July 1998.
20. On Join-Stock Companies of 10 July 1998.
Resolutions
1998
1. Resolution of the Government of the Republic of Kazakstan "On Some Questions of
Regulation of Export" of 24 February 1998 No. 130
2. Resolution of the Government of the Republic of Kazakstan "On Approval of the
Agreement on the Cooperation and Mutual Help on the Maintenance of Tax Legislation
between the Government of Republic of Kazakstan and Government of the AzerbaijanRepublic" of 9 April 1998 No. 307.
3. Resolution of Government the Republic of Kazakstan No. 483 from 27 May 1998.
(Ï950984) "On Recognition as Invalid of Several Resolution of the Government".
4. Resolution of the Government of Republic of Kazakstan "On Control of Observance of
National Standards of Information Protection" of 2 June 1998 No. 507.
5. Resolution of Government Republic of Kazakstan "On Regulation of Alcoholic
Products in Circulation" of 16 June 1998 No. 543.
6. Resolution of the Governments of Republic of Kazakstan "On Approval the Rules of
Licensing of Transportation of Passengers and Cargoes by the Rail Transport of the
Republic of Kazakstan" of 29 July 1998 No. 714.
7. Resolution of the Government of the Republic of Kazakstan "On Excise Taxes on
Excisable Goods, Produced in the Republic of Kazakstan and Imported to the Customs
Territory of the Republic of Kazakstan" of 26 June 1998 No. 608.
8. Resolution of the Government of the Republic of Kazakstan "On Urgent Stabilization
of Economic Situation in the Oil Industry of the Republic of Kazakstan" of24 July 1998 No. 697.
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