Source: http://adilet.zan.kz/eng/docs/P1600000013
Timestamp: 2019-06-27 10:35:48
Document Index: 500664224

Matched Legal Cases: ['arty 1', 'arty 2', 'arty 1', 'arty 2', 'art 1', 'art 2', 'art 3']

On some issues concerning implementation of the investment’ state support - "Adilet" ILS
On some issues concerning implementation of the investment’ state support
Resolution of the Government of the Republic of Kazakhstan No.13 dated January 14, 2016.
For procedure to enact this Resolution refer to p.3
According to articles 282, 286, 294 of the Entrepreneur Code of the Republic of Kazakhstan dated October 29, 2015 the Government of the Republic of Kazakhstan RESOLVES that:
1. Hereto attached documents shall be approved, namely:
1) model contract on the investment project implementation that provides for execution of investments and the investment preferences granting (hereinafter – model contract);
2) list of priority kinds of activities aimed at investment projects’ implementation;
3) Rules for engagement of the specialist personnel of state agencies, consultants and experts from among natural and legal persons of the Republic of Kazakhstan
2. Some decisions of the Government of the Republic of Kazakhstan shall be declared to be no longer in force in compliance with annex to this Resolution.
3. This Resolution shall be enforced from the day of its official publication, excluding the forth unnumbered paragraph of subparagraph 1) of paragraph 3 of the model contract which shall be enforced from January 1, 2017.
The Republic of Kazakhstan K.Massimov
the Republic of Kazakhstan No.13
on the investment project implementation that provides for execution of investments
and the investment preferences granting
Astana ___________________ (day, month, year)
This investment contract on the investment project implementation that provides for execution of investments and the investment preferences granting has been concluded between
(name of the authorized body)
represented by ______________________________________________________________,
(surname, first name, patronymic of the director or a person performing director’s duties)
acting on the basis of _________________________________________________________
(hereinafter – authorized body) (resolution or order) and
_______________________________________________________________________, and
(name of legal person of the Republic of Kazakhstan, number and date of state registration)
dealing with the investment project implementation
(surname, first name and patronymic of the chief executive officer or other authorized person)
acting on the basis of (Charter or power of attorney) (hereinafter - investor), hereinafter referred to as Parties.
1) entrepreneurship legislation of the Republic of Kazakhstan based on Constitution of the Republic of Kazakhstan, among the key pillars of which are such as to create favorable investment climate for economic development and to promote investments in new productions developing, existing ones expanding and updating using up-to-date technologies, professional improvement of Kazakhstan labor force, as well as environment protection;
2) authorized body shall be vested with the rights associated with the investment contract conclusion and following up its execution;
3) authorized body and investor have agreed that during implementation of_________________________________________ their mutual rights and obligations will be (name of investment project) subject to regulation by the investment contract:
_____________________ authorized body and investor have concluded this investment contract as follows.
1. Basic terms used for this investment contract and their definitions:
1) investment contract denotes a contract on the investment project implementation that provides for execution of investments and investment preferences granting;
2) income denotes an income gained from, or connected with, investment activities regardless of their payment form, including profit, dividends and other return on investments;
3) intangible assets denote non-material property used within long-term period (over one year) to gain total annual income;
4) force majeure refers to circumstance of insuperable force preventing the course of, or leading to impossibility of, further performance of the investment contract (military conflicts, natural calamities, Acts of God and so on);
5) third person is any person other than Party under investment contract;
6) working program is annex 1 to the investment contract determining calendar schedule of works on the investment project implementation until the production commissioning;
7) investment project includes a set of actions which provide for investments in creation of new productions, expansion and (or) update of existing ones including productions having been created, expanded and (or) updated throughout implementation of the public private partnership project including concession project;
8) investment priority project refers to any investment project on:
creation of new productions that provides for the legal person investments in construction of new production facilities (factory, plant, shop) at the amount not less than two million of monthly calculation index rate established by the Law On Republican Budget and applicable as of the date when application is filed for investment preferences granting;
expansion and (or) update of existing productions that provides for the legal person investments in making change in the fixed assets including update (renovation, reconstruction, modernization) of existing production capacities, at the amount not less than five million of monthly calculation index rate established by the Law On Republican Budget and applicable as of the date when application is filed for investment preferences granting;
9) investment subsidy means a form of the budget subsidy granted on gratuitous and non-refundable basis as investment preference to a legal person of the Republic of Kazakhstan having concluded the investment project which provides for investments at the amount not less than five million of monthly calculation index rate established by the Law On Republican Budget and applicable as of the date when application is filed for investment preferences granting, and in implementation of the investment priority project;
Footnote. Paragraph 1 as amended by Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
2. Subject of investment contract
2. The subject of this investment contract is to grant the investment preferences provided by the legislation of the Republic of Kazakhstan in the field of entrepreneurship to the investor, as part of the investment project.
3. To the investor:
1) following investment preferences are granted by the investment project (including investment priority project)
exemption from customs duties on the import of technological equipment and its components for a period of __________ in accordance with annex 2 to this investment contract;
exemption from customs duties on the import of spare parts for technological equipment, raw materials and (or) other materials for a period in accordance with Annex 3 to this investment contract;
exemption from value added tax when importing raw materials and (or) other materials for a period of ________ in accordance with annex 4 to this investment contract;
state grant-in-kind in the form of: _________ on the right of _________ followed by ___________________, in case of fulfillment of investment obligations in accordance with the investment contract;
2) following investment preferences shall be granted by the investment priority project:
preferences on taxes:
on new industries creation:
reduction of corporate income tax on income received from the implementation of priority activities specified in the investment contract by 100 percent, starting from January 1 of the year in which the investment contract on the investment priority project implementation was concluded and ending no later than ten consecutive years, which are calculated starting from January 1 of the year following the year in which the investment contract on the investment priority project implementation was concluded;
on expansion and (or) update of existing production:
reduction of corporate income tax on income received from the implementation of priority activities specified in the investment contract by 100 percent, starting from January 1 of the year following the year in which the last fixed asset manufacturing products was commissioned within the framework of the investment contract on the investment priority project implementation and ending no later than three consecutive years, which are calculated from January 1 of the year following the year in which the last fixed asset, manufacturing products, was commissioned, within the framework of the investment contract on the investment priority project implementation;
on expansion and (or) update of existing production with the phased introduction of fixed assets, manufacturing products, provided by the investment contract on the investment priority project implementation:
reduction of corporate income tax on income received from the implementation of priority activities specified in the investment contract by 100 percent, starting from January 1 of the year following the year in which the fixed asset manufacturing products was commissioned within the framework of the investment contract and ending not later than three consecutive years, which are calculated from January 1 of the year following the year in which the fixed asset manufacturing products was commissioned within the framework of the investment contract;
application of the coefficient 0 to land tax rates for a period of __ years, from the 1st day of the month in which the investment contract was concluded, and no later than ten consecutive years, which are calculated starting from January 1 of the year following the year in which the investment contract was concluded for the implementation of the investment priority project;
calculation of property tax at a rate of 0 percent to the tax base for a period of __ years, from the 1st day of the month in which the first asset is included in fixed assets in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, and not later than eight consecutive years, calculated from January 1 of the year following the year in which the first asset is included in fixed assets in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;
investment subsidy for the implementation of the investment priority project after commissioning production in full on the basis of the decision of the Government of the Republic of Kazakhstan in accordance with the schedule and annual volumes, in accordance with annex 5 to this investment contract, subject to the investor’s fulfillment of obligations under the investment contract.
Footnote. Paragraph 3 as amended by Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
3. Purpose of investment contract
4. This investment contract sets the legal framework for the contractual relationship between authorized body and investor in accordance with the applicable law in order to grant investment preferences during the implementation of
(investment or investment priority project) and implementation of activities
(name of priority kinds of activities)
4. Object of investment activities
5. The object of investment activities under this investment contract is
___________________________________ name of the investment project, located at
Including: (address)
Investments to fixed assets
Amount without value added tax (KZT thousand)
Investment to fixed assets
Investments to intangible assets
6. Authorized body has the right:
1) within the limits of delegated powers to represent the Republic of Kazakhstan at negotiations with the investor;
2) to determine the conditions, the procedure for conclusion and termination of the investment contract, to conclude and register the investment contract;
3) to control the investment project implementation, including requiring regular reporting from the investor in accordance with paragraphs 19, 20 and 21 of this investment contract on fulfillment of the investment contract conditions, as well as requesting other information relating to the investment project;
4) to assist in securing a guaranteed order specified in Annex 6 to this investment contract from the interested legal entities;
5) other, provided by the Regulations on the authorized body and the legislation of the Republic of Kazakhstan.
7. Investor has the right:
1) to commit any actions that do not contradict the conditions of the investment contract and the current legislation of the Republic of Kazakhstan for the investment project implementation;
2) at own discretion, to use the income received from own activities after payment of taxes and other obligatory payments to the budget in accordance with the legislation of the Republic of Kazakhstan;
3) to open bank accounts in national currency and (or) foreign currency in banks in the Republic of Kazakhstan in accordance with the banking and currency legislation of the Republic of Kazakhstan;
4) to attract foreign labor force for the investment priority project implementation under the list of professions and numbers in accordance with Annex 7 to this investment contract.
8. Authorized body undertakes within its competence:
1) through the conclusion of this investment contract to grant investment preferences;
2) to assist in the settlement of investment disputes with the participation of the investor in the pretrial order.
9. Investor undertakes:
1) to execute the investments specified in paragraph 5 of this investment contract and to commission fixed assets in accordance with the working program;
2) to comply with the provisions of this investment contract when implementing an investment project;
3) not to change the kind of activity specified in paragraph 4 of this investment contract, and not to violate the conditions of the investment project for which investment preferences were granted;
4) to introduce a system of continuing education for Kazakhstani personnel and work on improvement of their skills;
5) to provide information on the progress of the investment project, requested by the authorized body, and to comply with the deadlines for submission of reports in accordance with paragraphs 19, 20 and 21 of this investment contract;
6) not to alienate or change the purpose of the provided state grant-in-kind and property acquired in accordance with the working program of the investment contract during the term of the investment contract;
7) to use spare parts for technological equipment, raw materials and (or) other materials imported, according to Annex 3 to this investment contract during the term of the investment contract on the implementation of the activities specified in paragraph 4 within the framework of this investment contract;
8) that within five years from the registration date of the investment contract, the state and (or) the subject of the quasi-public sector are required to withdraw from the founder and (or) participant (shareholder) of the legal person of the Republic of Kazakhstan.
7. Taxes and payments
10. Investor undertakes to pay taxes and other obligatory payments to the budget in accordance with the current tax legislation of the Republic of Kazakhstan.
11. Neither of the Parties shall be liable for non-fulfillment of any obligations under the investment contract, if such non-fulfillment or delay is caused by force majeure circumstances (hereinafter - force majeure).
12. Force majeure includes military conflicts, natural disasters (fires, major accidents, disruption of communications, etc.) and other emergency and unavoidable circumstances under the given conditions.
13. In case of full or partial suspension of works under the investment contract caused by force majeure, by amending the working program, the period for these works is extended for the duration of the force majeure and resumes after the force majeure ceases.
14. In the event of force majeure, the Party affected by them, within 15 working days from the date of its occurrence, notifies the other Party about this by giving a written notice indicating the date of commencement of the event and a description of force majeure.
15. In the event of force majeure, the Parties immediately negotiate to find a solution to the current situation and use all means to minimize the consequences of such circumstances.
16. The Parties in accordance with the legislation of the Republic of Kazakhstan comply with the confidentiality conditions (in accordance with paragraph 17 of this investment contract) for all documents, information and reports relating to the work on this investment contract implementation during its term.
17. Neither of the Parties without the written consent of the other Party shall have the right to disclose information regarding the content of the investment contract, or other information deemed confidential and related to the investment project implementation, unless:
1) the information is used during the trial;
2) the information is provided to third parties providing services to one of the Parties under the investment contract, provided for that such third party undertakes to observe the confidentiality conditions of such information and use it only for the purposes specified by the Parties and for the period specified by the Parties;
3) the information is submitted to a bank or other financial organization from which the Party receives funds under the investment contract, provided for that such a bank or financial organization undertakes to observe the confidentiality conditions of such information;
4) the information is submitted to tax or other authorized state bodies of the Republic of Kazakhstan that have access to any information, including banking secrecy, related to any investor bank accounts, including those opened in foreign banks outside the Republic of Kazakhstan;
5) the authorized body publishes regulatory legal acts relating to the investment project implementation in the mass media for which the investment contract has been concluded. In this case, the authorized body has the right to publish only information on the amount of investments, the region of implementation, the number of jobs created and the name of the investment project.
10. Control of compliance with conditions of investment contract
18. Control of compliance with the conditions of the investment contract is exercised by the authorized body in the following forms:
1) office control – a control exercised by the authorized body on the basis of studying and analyzing reports submitted in accordance with paragraphs 19, 20 and 21 of this investment contract;
2) visit to the object of investment activities, including consideration of documents on the implementation of section 1 of the working program and the conditions of the investment contract.
19. After conclusion of the investment contract, the investor submits semi-annual reports on the investment contract implementation in the form established by the authorized body no later than the July 25 and the January 25 with an explanation of the cost items provided for in the working program, with documents confirming the commissioning of fixed assets, supply and use of spare parts for the technological equipment, raw materials and (or) other materials.
20. To confirm the conditions for the withdrawal of the state and (or) the subject of the quasi-state sector from the founder and (or) participant (shareholder), the investor submits a copy of the charter, signed by the head and the investor’s stamp (if available) to the authorized body within thirty calendar days after the expiration of the term for withdrawal from the founder (or) of the participant (shareholder) of the legal person of the Republic of Kazakhstan.
21. After completion of the working program implementation, the legal person of the Republic of Kazakhstan that concluded the investment contract, within two months, submits an audit report to the authorized investment body, which should contain:
1) information on the investment obligations fulfillment under the working program;
2) explanation on fixed assets acquired in accordance with the working program;
3) consolidated register of documents confirming the working program implementation;
4) information on fulfillment of the conditions of the investment contract.
If the investment contract provides for an investment subsidy, the legal person of the Republic of Kazakhstan that has entered into the investment contract, within two months, submits an audit report of an auditing organization that meets the minimum requirements established by the authorized body in the field of auditing activities to the authorized body.
Footnote. Paragraph 21 as amended by Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
22. Annexs to the investment contract can be amended by agreement of the parties once a year.
Footnote. Paragraph 22 as amended by Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
23. Inspection with a visit of an investment activities object is conducted within a period of six months after commissioning fixed assets, subject to the working program completion.
Footnote. Paragraph 23 as amended by Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
24. In accordance with the results of the inspection, a representative of the authorized body and the head of the investor sign in the form established by the authorized body an act of the current status of the execution of the working program of the investment contract.
25. If the investor fails to fulfill or improperly fulfills the investment contract obligations and if the investor fails to submit documents justifying the possibility of further investment project implementation to amend the contract, the authorized investment body prematurely terminates the investment contract unilaterally after three months notifications.
In case of termination of the investment contract, the specified legal person pays the amounts of taxes and customs duties not paid to the budget due to the investment preferences granted under the investment contract.
In case of termination of the investment contract, the legal person of the Republic of Kazakhstan reimburses in full the amount of the investment subsidy paid under the investment contract.
Footnote. Paragraph 25 as amended by Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
26. If, in accordance with the results of the inspection conducted by the authorized body, it will be established that the technological equipment, components, its spare parts, raw materials and (or) other materials imported for the investment project implementation and exempted from customs duties, were not commissioned or used, the investor who failed to pay the amount of customs duties due to the investment preferences granted under the investment contract pays them in terms of unused equipment, components, its spare parts, raw materials and (or) other materials.
27. In case of non-fulfillment of the condition for the withdrawal of the state and (or) the subject of the quasi-state sector from the founder and (or) participant (shareholder), the application of investment preferences is suspended until its (their) full withdrawal of the legal person of the Republic of Kazakhstan from the founder and (or) participant (shareholder) for a period not exceeding one year.
Non-fulfillment of the condition for withdrawal of a legal person of the Republic of Kazakhstan from the founder and (or) participant (shareholder) during the period of suspension entails the early termination of the investment contract and the return of previously granted investment preferences.
28. In order to ensure the protection of the economic interests of the state information on the termination of the investment contract is sent to:
1) state revenue bodies, and, if necessary, to other state bodies for the adoption of appropriate measures by them;
2) under the investment contracts, in accordance with which a state grant-in-kind was granted, to state revenue bodies, authorized state property and (or) land management authorities, and also local executive bodies.
29. The Parties shall make every effort to resolve all disputes and disagreements related to the implementation or interpretation of any of the provisions of the investment contract, through negotiations.
30. In case of failure of the Parties to reach an agreement within two months from the date of receipt of a written appeal by either Party to the other Party, the resolution of disputes may be made in the judicial authorities of the Republic of Kazakhstan, as well as international arbitration, determined by agreement of the Parties.
31. The parties shall not be exempt from the fulfillment of the obligations established by the investment contract until the full settlement of disputes and disagreements that have arisen.
12. Guarantees of the investment contract stability
32. The investor is granted with a full and unconditional protection of rights and interests, which is provided by the Constitution of the Republic of Kazakhstan, this Code and other regulatory legal acts of the Republic of Kazakhstan, as well as international treaties ratified by the Republic of Kazakhstan.
33. The investor has the right for a compensation for harm caused as a result of issuing acts by state bodies that do not comply with the laws of the Republic of Kazakhstan, as well as illegal actions (inaction) of officials of these bodies in accordance with the civil legislation of the Republic of Kazakhstan.
34. The Republic of Kazakhstan guarantees the stability of the conditions of contracts concluded between investors and state bodies of the Republic of Kazakhstan, with the exception of cases when amendments to contracts are made by agreement of the parties.
1) amendments in the legislation of the Republic of Kazakhstan and (or) the entry into force and (or) amendments in international treaties of the Republic of Kazakhstan, which change the procedure and conditions for the import, production, sale of excisable goods;
2) amendments and additions that are made to the laws of the Republic of Kazakhstan in order to ensure national security, public order, protection of public health and morals.
13. Applied law
35. For the investment contract and other agreements signed on the basis of the investment contract, the law of the Republic of Kazakhstan shall apply.
14. Term and entry into force of the investment contract
36. The term of the investment contract is determined by the term of the investment preferences. The deadline for works under the working program must end no later than nine months before the expiration of the investment contract.
37. This investment contract enters into force from the moment of its registration by the authorized body.
38. The investment contract is terminated upon expiration
_____________________________________, except cases,
specified in the section 16 of the investment contract.
15. Amendments and additions made into investment contract
39. The Parties are entitled to make amendments and additions to the investment contract by mutual agreement in accordance with the legislation of the Republic of Kazakhstan.
16. Conditions of termination of investment contract
40. Investment preferences expire upon the expiration of the investment contract or may be terminated before the expiration of such a period in the manner prescribed by this paragraph.
41. The investment contract may be terminated early:
42. Excluded under the Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
43. In the event of early termination of the investment contract initiated by a legal person of the Republic of Kazakhstan that has concluded the investment contract, the legal person shall unilaterally pay the amounts of taxes and customs duties not paid due to the investment preferences granted under the investment contract.
44. In case of early termination of the investment contract by agreement of the parties, the legal person of the Republic of Kazakhstan that has concluded the investment contract shall pay taxes and customs duties not paid due to the investment preferences granted under the investment contract.
45. In case of early termination of the investment contract, the legal person of the Republic of Kazakhstan that has concluded the investment contract returns property in state provided to it as a state grant-in-kind, or its initial cost at the date of transfer in accordance with the terms of the investment contract.
46. The return of the state grant-in-kind shall be made by the legal person of the Republic of Kazakhstan that has concluded the investment contract within thirty calendar days after the decision of the authorized investment body on the early termination of the investment contract.
17. Language of investment contract
47. The text of the investment contract, amendments, annexs, additional documents attached to this investment contract are prepared in the state and Russian languages. All copies are equally authentic and have the same legal force, unless otherwise provided for by the terms of the investment contract.
48. The parties agree that the ___________ language will be used as the language of communication. From the date of entry into force of the investment contract, information regarding the investment project implementation is compiled in ___________ language.
49. Reorganization of the legal person - investor is made in accordance with the legislation of the Republic of Kazakhstan with the written consent of the authorized body.
50. Notifications and reports are submitted by hand or sent by mail with notification to the following address:
authorized body: ____________________________________________________
(name, legal address, phone numbers)
head of the authorized body: __________________________________________
investor: ___________________________________________________________
(name, legal and actual addresses, phone numbers, email)
head of the investor: _________________________________________________
51. When changing addresses under the investment contract, each of the Parties must notify the other Party in written within two weeks.
52. If there are any discrepancies between the provisions of the annexs and the investment contract itself, the latter is of fundamental importance.
53. This investment contract was signed on __ _________ ____ (day, month, year) in Astana, Republic of Kazakhstan, by authorized representatives of the Parties.
Authorized body: Investor:
Signature ________ Seal Signature ________ Seal
the model contract on the
that provides for execution of
investments and the investment
preferences granting
Footnote. Annex 1 as amended by Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
Working program on investment project ____________________________________________ (name) Name of the investor: _________________________________ Investments to fixed assets, KZT thousand
Signature _________ Seal
Signature ________ Seal
List and volume of imported technological
equipment and its components, exempted from
customs duties from ___ ________ ___ (day, month, year) to ___ ________ ___ (day, month, year)
Code of FEACN of EAEU
Total ___ items on ___ pages
Signature _________ Seal Signature ________ Seal
Footnote. Annex 3 as amended by Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
List and volume of imported spare parts for technological equipment, raw and (or) other
materials exempted from customs duties
Term of preference
List and volume of imported raw and (or) other materials exempted from value added tax from ___ ________ ___ (day, month, year) to ___ ________ ___ (day, month, year)
Schedule and annual payments of investment subsidies
Name of goods, works and provided services
Volume of production in physical terms
Investment subsidy, KZT thousand
The investor, which is party 1 and the legal person, which is party 2, agreed that Party 1 would supply, and Party 2 would acquire
Volume of acquisition by years
Legal person (manufacturer) CEO
_________________ Seal ______________________
(name) (full name, signature)
Legal person (acquirer) CEO
_________________ Seal _____________________
List of professions and the number of foreign labor force involved in the investment priority
Full name, name of specialty
2. Specialists with a higher education:
3. Skilled workers:
No. 13 dated January 14, 2016
of priority kinds of activities for
investment projects implementation
Footnote. List as amended by Resolution of the Government of the Republic of Kazakhstan No.468 dated July 27, 2018 (shall be enforced upon its first official publication).
Part 1. List of priority kinds of activities for investment projects (including investment priority projects) and special investment projects implementation
Crop production and livestock breeding, hunting and the provision of services in these fields
Cultivation of seasonal crops
Cultivation of corns (except rice), legume crops and oilseeds
Cultivation of vegetables and melons, root and tuber crops
Cultivation of other seasonal crops, except cultivation of flowers, production of flowers and flowers in buds, cultivation of flower seeds
Cultivation of perennial crops
Cultivation of tropical and subtropical fruits
Cultivation of pome and stone fruits
Cultivation of other kinds of fruit trees, shrubs and nuts
Cultivation of oily fruits
Cultivation of crops for beverage production
Cultivation of other perennial crops
Production of seed fields products
Breeding dairy breeds of cattle
Breeding other breeds of cattle and buffaloes
Breeding horses and other ungulates
Breeding camels and camelids
Breeding pigs and piglets
Breeding other animal species
Support kinds of activities in the field of agriculture (cultivation of crops and breeding animals)
Processing and preparation of seeds for cultivation
Production of meats products and poultry meat
Processing and preserving of potato
Other types of processing and preserving of fruits and vegetables
Processing of milk and production of cheese
Production of flour milling products, starches and starch products
Production of flour-and-cereals industry products
Production of starch and starch products
Production of bakery and flour products
Production of bread; production of fresh pastry, cakes and pastries
Production of crackers and cookies; production of flour confectionery, cakes, pastries, pies and biscuits, designed for long-term storage
Production of spices and seasoning
Production of finished food products
Production of children food and dietary food products
Production of other food products, not classified in other categories
Production of prepared feed for animals
Production of prepared feed for animals kept on farms
Production of prepared feed for pets
Production of mineral waters and other non-alcohol drinks
Production of other textiles
Production of knitted and textile fabrics
Production of finished textiles, except clothes
Production of carpets and carpeting
Production of strips, ropes, twines, laces, cords and netting
Production of nonwovens, except clothes
Production of other technical and industrial textiles
Production of other textiles, not classified in other categories
Production of clothes, except clothes of fur
Production of other kinds of clothes and accessories
Production of knitted and textile hosiery
Production of other knitted and textile fabrics
Taning and dressing; production of luggage bags, handbags, saddlery; dressing and painting fur
Tanning and dressing of leather; dressing and painting of fur
Production of luggage bags, handbags, etc. saddlery and harness
Production of wood and cork products, except furniture; production straw products and materials for weaving
Sawing and planning production
Production of wood, cork, straw products and materials for weaving
Production of veneer, plywood, plates and panels
Production of prefabricated parquet flooring
Production of other wood construction carpentry and joinery
Production of wood and cellulose pulp, paper and cardboard
Production of wood and cellulose pulp
Production of paper products for household and sanitary purposes
Production of paper stationery
Production of coke ovens
Production of chemical industry products
Production of basic chemicals, fertilizers and nitrogen compounds, plastics and synthetic rubber in primary forms
Production of industrial gas
Production of other basic non-organic chemicals
Production of other basic organic chemicals
Production of fertilizers and nitrogen-containing mixtures
Production of plastics in primary forms
Production of synthetic rubber in primary forms
Production of pesticides and other agrochemical products
Production of paints, varnishes and similar paints, printing ink and mastic
Production of soap and detergents, cleaning and polishing preparations, perfumery and cosmetics
Production of soap and detergents, cleaning and polishing preparations
Production of perfumery and cosmetics
Production of other chemical products
Production of other chemicals, not classified in other categories
Production of artificial fiber
Production of artificial fibers
Production of rubber tires and tubes; rubber tires recovery
Production of other rubber products
Production of plastic sheets, tubes for tires and profiles
Production of plastic packaging for goods
Production of plastic building products
Production of glass and glass products
Forming and processing of sheet glass
Production of hollow glass products
Production of fire-proof products
Production of construction materials of clay
Production of ceramic coverings and plates
Production of bricks, tiles and other construction materials of baked clay
Production of other porcelain and ceramic products
Production of ceramic household and decorative products
Production of ceramic hygiene and sanitary equipment
Production of other technical ceramic products
Production of cement, including clinkers
Production of lime and plaster
Production of concrete, cement and plaster products for construction purposes
Production of construction products of concrete
Production of plaster products for construction purposes
Production of concrete ready to use
Production of dry concrete mixtures
Production of asbestos cement and fiber cement products
Production of other concrete, plaster and cement products
Production of abrasive products and other non-metallic mineral products
Production of other non-metallic mineral products, not classified in other groups
Production of other steel products by primary processing
Cold rolling of tapes and narrow bands
Production of cold-drawn wire
Production of basic noble and non-ferrous metals
Production of building metallic construction and products
Production of building metallic constructions and products
Production of metallic tanks, reservoirs and containers
Production of radiators and central heating boilers
Production of other metallic tanks, reservoirs and containers
Production of steam boilers, except central heating boilers
Forging, pressing, stamping, profiling of sheet metal with rollers, and profiling of sheet metal on roller bending machine; powder metallurgy
Metals processing and coating; basic technological processes of engineering
Metals processing and coating
Machining; metals processing and coating
Production of cutlery, hand metallic tools and general metallic products
Production of other metallic products
Production of locks, hinges and knuckles
Production of other finished metallic products
Production of metallic barrels and similar containers
Production of packaging materials of light metals
Production of wire, chain and springs products
Production of other finished metallic products, not classified in other categories
Production of electronic details and boards
Production of electronic elements
Production of computers and peripheral equipment
Production of household electronic devices
Production of tools and devices for measuring, testing and navigation; watches and other kinds of watches
Production of tools and devices for measuring, testing and navigation
Production of irradiation, electrical-medical and electrical-therapeutic equipment
Production of optical devices and photographic equipment
Production of electrical engines, generators, transformers and electrical distribution and control equipment
Production of electrical engines, generators and transformers
Production of batteries and accumulators
Production of electrical wiring and conductive devices
Production of other kinds of electrical wire and cable
Production of electrical lighting equipment
Production of electrical lighting devices
Production of household devices
Production of electronic household devices
Production of non-electronic household devices
Production of other electrical equipment
Production of other electrical devices
Production of machinery and equipment, not classified in other categories
Production of general-purpose machinery
Production of engines and turbines, except aviation, automobile and motorcycle engines
Production of other pumps, compressors, plugs and valves
Production of other taps and globe valves
Production of bearings, gears, gear components and drives
Production of other general-purpose machinery
Production of stoves, ovens and furnace burners
Production of lifting and transportation equipment
Production of office machinery and equipment (except computers and peripheral equipment)
Production of hand electrical tools
Production of other general-purpose machinery and equipment, not classified in other groups
Production of agricultural and forestry machinery
Production of equipment for pressure metal treatment and mechanical machines
Production of equipment for pressure metal treatment
Production of other metal processing machines
Production of other special-purpose devices
Production of machinery and equipment for metallurgy
Production of machinery for mining industry, underground mining and construction
Production of equipment for production and processing of foods, beverage and tobacco products
Production of equipment for production of textiles, garments, fur and leather products
Production of machinery for production of paper and cardboard
Production of equipment for processing of rubber, plastics and other polymeric materials
Production of other machinery and equipment of special use, not classified in other groups
Production of bodies for vehicles; production of trailers and semi-trailers
Production of parts and component of motor vehicles and their engines
Production of other parts and components of motor vehicles and their engines
Production of other vehicles
Production of sea ships and boats
Production of ships and floating constructions
Production of leisure and sport boats
Production of railway locomotives and rolling stock
Production of air and spacecrafts
Production of transport equipment, not classified in other groups
Production of bicycles and wheelchairs
Production office and studio furniture
Production of medical and dental tools and components
Repair of finished metallic products, machinery and equipment
Repair of finished metallic products
Repair, maintenance of ships and boats
Repair, maintenance of air and spacecrafts
Repair, maintenance of other kinds of transport equipment
Repari of other equipment
Electricity, gas supply, steam and air conditioning
Sale of electricity to consumers
Production and distribution of gaseous fuel
Distribution of gaseous fuel through pipelines
Sale of gaseous fuel through pipelines
Steam and air conditioning systems
Collection, treatment and distribution of water
Treatment and disposal of nonhazardous waste
Recycling of sorted materials, except recycling waste and scrap of ferrous and non-ferrous metals
Construction of railways and underground
Construction of engineering facilities
Construction of distribution engineering objects
Construction of distribution objects for electricity and telecommunications supply
Construction of other engineering facilities
Construction of other engineering facilities, not classified in other groups
Land transport and pipeline transportation
Intercity passenger railway transport
City and intercity passenger land transport
Other kinds of land passenger transport, not classified in other categories
Freight transportation by highway and waste collection services
Freight transportation by highway
River freight transport
Air freight transport and space transport system
Warehouseing and storage of cargo
Auxiliary kinds of activities at transportation
Services in the field of land transport, except services on storage of vehicles belonging to citizens
Service in the field of water transport
Services in the field of air transport, except regulation of air space use
Transport processing of cargo
Accommodation organization services
Services for living in camping, recreational vehicle park and trailer park
Activities in the field of satellite telecommunications
Renting and management of own or leased real estate, except non-residential premises, including exhibition halls, storage facilities, lands
Preschool (primary) education
Secondary education (second and third levels)
Activities of hospital organizations
Activities in the field of sports
Activities of sport facilities
Activities on organization of recreation and entertainment
Other kinds of activities on organization of recreation and entertainment, except use of slot machines with electronic games
Part 2. List of priority kinds of activities, identified for the investment priority projects implementation
Production of wood and cork products, except furniture; production of straw products and materials for weaving
Production of machinery and equipment not classified in other categories
Production of motor vehicles, graders and semi-trailers
Other kinds of land passenger transport, not classified in other categories: control of conveyors, cable cars, ski and cable lifts
Services on food and beverage provision
Part 3. List of priority kinds of activities under the State Program of Industrial-Innovative Development of the Republic of Kazakhstan, identified for the investment priority projects implementation with the investment subsidies granting
Production of other steel products through primary processing
* white sugar is not exempt from the import customs duty (code FEACN of EAEU 170199);
** Located in rural settlements, small towns, put into operation since January 2019;
*** Located on roadside of roads of republican, oblast and local significance put into operation since January 1, 2019.
for engagement of the specialist personnel of state agencies, consultants
and experts from among natural and legal persons
These Rules for engagement of the specialist personnel of state agencies, consultants and experts from among natural and legal persons of the Republic of Kazakhstan (hereinafter referred to as the Rules) determine the procedure and conditions for engagement of the relevant specialist personnel of state agencies, consultants and experts from among natural and legal persons of the Republic of Kazakhstan by an authorized investment body (hereinafter referred to as an authorized body) for examination when considering applications for the investment preferences granting, concluding an investment contract for the implementation of an investment project providing for execution of investments and investment preferences granting, as well as implementation of the investor’s investment activities.
1. The authorized body, within its competence, in order to fulfill the tasks assigned to it, has the right, under the conditions established by these Rules, to engage the specialist personnel of state agencies, consultants and experts from among natural and legal persons of the Republic of Kazakhstan.
2. The aim of engagement of the specialist personnel of state agencies, consultants and experts from among natural and legal persons of the Republic of Kazakhstan is to obtain special knowledge necessary for an objective assessment of an investment project, investment activity, and also to resolve disputable situations that have arisen between the authorized body and the investor.
3. Under the conditions established by these Rules the authorized body has the right to organize the conduct of various types of examinations, depending on the characteristics of the investment project.
4. The following basic concepts are used in these Rules:
1) state body professional – a full-time employee of the relevant state body who has the necessary qualifications;
2) consultant – a legal person and an individual who has the necessary qualifications, or a legal person that has a staff of professionals of the necessary qualifications, work experience and an appropriate license, if provided for by the legislation of the Republic of Kazakhstan;
3) expert - a legal person and an individual who has a staff of professionals of the necessary qualifications, work experience and a relevant license, if provided for by the legislation of the Republic of Kazakhstan.
3. Procedure of engagement of the specialist personnel of state agencies, consultants and experts
5. The specialist personnel of state agencies, consultants and experts from among natural and legal persons of the Republic of Kazakhstan are engaged in the following cases:
1) need for special knowledge;
2) need for independent examination;
3) occurrence of disputes between the authorized body and the investor.
Engagement of the specialist personnel of state agencies, experts and consultants from among natural and legal persons of the Republic of Kazakhstan is conducted depending on the characteristics of the investment project.
6. Selection of the state body professional shall be made by the head of this body on the basis of the application of the authorized body. The application of the authorized body for the provision of a professional shall indicate the issues and the date of the examination.
7. Engagement of a consultant and expert from among natural and legal persons of the Republic of Kazakhstan is conducted through the conclusion of an appropriate contract.
4. Powers of the authorized body in engagement of the specialist personnel of state agencies, consultants and experts
8. In case of engaging the specialist personnel of state agencies, consultants and experts from among natural and legal persons of the Republic of Kazakhstan, the authorized body has the right to:
1) determine the list of questions to which it is necessary to give reasoned answers;
2) require clarification (including written) on the results of consultations or examination;
3) require additional consultation or examination if the initial consultation or examination is deemed incomplete or insufficient;
4) require confidentiality of information that has become known to consultant, expert during the consultation or examination;
5) control the progress of the examination.
9. It is forbidden to exert any influence, pressure on the specialist personnel of state agencies, consultants, experts in order to change the course of the examination or its result.
5. Responsibility of the specialist personnel of state agencies, consultants and experts
10. The specialist personnel of state agencies, consultants, experts from among natural and legal persons of the Republic of Kazakhstan ensure high-quality and timely examination, preservation of documents submitted for examination and confidentiality. The conclusions of the specialist personnel of state agencies are signed by the appropriate authorized official.
11. Consultants and experts from among natural and legal persons of the Republic of Kazakhstan are responsible for the results of the examination in cases provided for by the legislative acts of the Republic of Kazakhstan and the agreement concluded in accordance with paragraph 7 of these Rules.
6. Payment for services of the specialist personnel of state agencies, consultants and experts
12. Services of the specialist personnel of state agencies are not paid.
13. Services of consultants and experts from among natural and legal persons of the Republic of Kazakhstan are paid by the investor, regardless of the result of the examination.
Kazakhstan No. 13 dated
List of some decisions of the Government of
the Republic of Kazakhstan which are no longer valid
1. Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003 “On some issues concerning implementation of Law of the Republic of Kazakhstan “On investments” (CAPG of the Republic of Kazakhstan, No. 19, article 192, 2003).
2. Resolution of the Government of the Republic of Kazakhstan No. 152 dated February 18, 2005 “On amendments to the Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003” (CAPG of the Republic of Kazakhstan, No. 9, article 82, 2005)
3. Resolution of the Government of the Republic of Kazakhstan No. 925 dated September 17, 2005 “On amendments to the Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003” (CAPG of the Republic of Kazakhstan, No. 34, article 478, 2005).
4. Resolution of the Government of the Republic of Kazakhstan No. 1267 dated December 21, 2005 “On amendments to the Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003” (CAPG of the Republic of Kazakhstan, No. 49, article 627, 2005).
5. Resolution of the Government of the Republic of Kazakhstan No. 940 dated September 07, 2006 “On amendments to the Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003” (CAPG of the Republic of Kazakhstan, No. 34, article 364, 2006).
6. Resolution of the Government of the Republic of Kazakhstan No. 940 dated September 28, 2006 “On amendments to the Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003” (CAPG of the Republic of Kazakhstan, No. 36, article 402, 2006).
7. Resolution of the Government of the Republic of Kazakhstan No. 925 dated September 17, 2005 “On amendments to the Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003” (CAPG of the Republic of Kazakhstan, No. 34, article 478, 2005).
8. Resolution of the Government of the Republic of Kazakhstan No. 1157 dated July 30, 2009 “On amendments to the Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003” (CAPG of the Republic of Kazakhstan, No. 34, article 327, 2009).
9. Paragraph 2 of amendments made to some decisions of the Government of the Republic of Kazakhstan, approved by the Resolution of the Government of the Republic of Kazakhstan No. 600 dated June 17, 2010 “On amendments to some decisions of the Government of the Republic of Kazakhstan” (as amended as of September 28, 2015) (CAPG of the Republic of Kazakhstan, No. 39, article 338, 2010).
10. Resolution of the Government of the Republic of Kazakhstan No. 809 dated August 06, 2010 “On amendments to the Resolution No. 436 of the Government of the Republic of Kazakhstan dated May 08, 2003” (CAPG of the Republic of Kazakhstan, No. 48, article 437, 2010).
11. Resolution of the Government of the Republic of Kazakhstan No. 1416 dated November 08, 2012 “On amendments and additions to the Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003 “On some issues concerning implementation of Law of the Republic of Kazakhstan “On investments” (CAPG of the Republic of Kazakhstan, No. 77-78, article 1147, 2012).
12. Resolution of the Government of the Republic of Kazakhstan No. 1154 dated October 30, 2014 “On amendments and additions to the Resolutions of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003 “On some issues concerning implementation of Law of the Republic of Kazakhstan “On investments” and No. 683 dated May 25, 2012 “On approval of Program of monocities development for 2012 – 2020” and recognition invalid of some decisions of the Government of the Republic of Kazakhstan” (CAPG of the Republic of Kazakhstan, No. 66, article 615, 2014).
13. Subparagraph 1) paragraph 1 of the Resolution of the Government of the Republic of Kazakhstan No. 210 dated April 09, 2015 “On amendments and additions to the Resolution of the Government of the Republic of Kazakhstan No. 436 dated May 08, 2003 “On some issues concerning implementation of Law of the Republic of Kazakhstan “On investments” and No. 1175 dated November 04, 2014 “On approval of the Rules of investment subsidy granting” (CAPG of the Republic of Kazakhstan, No. 21, article 115, 2015).