LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 26, 2018 No. 203-VI ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning employment of the population

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Budget code of the Republic of Kazakhstan of December 4, 2008 (The sheet of Parliament of the Republic of Kazakhstan, 2008, No. 21, Art. 93; 2009, No. 23, Art. 112; No. 24, Art. 129; 2010, No. 5, Art. 23; No. 7, Art. 29, 32; No. 15, Art. 71; No. 24, Art. 146, 149, 150; 2011, No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 7, Art. 54; No. 11, Art. 102; No. 13, Art. 115; No. 15, Art. 125; No. 16, Art. 129; No. 20, Art. 151; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 16; No. 3, Art. 21; No. 4, Art. 30, 32; No. 5, Art. 36, 41; No. 8, Art. 64; No. 13, Art. 91; No. 14, Art. 94; No. 18-19, of Art. 119; No. 23-24, of Art. 125; 2013, No. 2, Art. 13; No. 5-6, of Art. 30; No. 8, Art. 50; No. 9, Art. 51; No. 10-11, of Art. 56; No. 13, Art. 63; No. 14, Art. 72; No. 15, Art. 81, 82; No. 16, Art. 83; No. 20, Art. 113; No. 21-22, of Art. 114; 2014, No. 1, Art. 6; No. 2, Art. 10, 12; No. 4-5, of Art. 24; No. 7, Art. 37; No. 8, Art. 44; No. 11, Art. 63, 69; No. 12, Art. 82; No. 14, Art. 84, 86; No. 16, Art. 90; No. 19-І, 19-II, Art. 96; No. 21, Art. 122; No. 22, Art. 128, 131; No. 23, Art. 143; 2015, No. 2, Art. 3; No. 11, Art. 57; No. 14, Art. 72; No. 15, Art. 78; No. 19-І, Art. 100; No. 19-II, Art. 106; No. 20-IV, Art. 113; No. 20-VII, Art. 117; No. 21-І, Art. 121, 124; No. 21-II, Art. 130, 132; No. 22-І, Art. 140, 143; No. 22-II, Art. 144; No. 22-V, Art. 156; No. 22-VI, Art. 159; No. 23-II, Art. 172; 2016, No. 7-II, Art. 53; No. 8-І, st.62; No. 12, Art. 87; No. 22, Art. 116; No. 23, Art. 119; No. 24, Art. 126; 2017, No. 4, Art. 7; No. 6, Art. 11; No. 9, Art. 18; No. 10, Art. 23; No. 13, Art. 45; No. 14, Art. 51; No. 15, Art. 55; No. 20, Art. 96; No. 22-III, Art. 109; No. 23-III, Art. 111; No. 23-V, Art. 113; No. 24, Art. 115; 2018, No. 1, Art. 2; No. 7-8, of Art. 22; No. 9, Art. 31; No. 10, Art. 32; No. 12, Art. 39; No. 14, Art. 42; No. 15, Art. 47, 50; No. 16, Art. 55; No. 19, Art. 62):

Item 1 of Article 50 to add 1) with subitem 1-1) of the following content:

"1-1) individual income taxes from the physical persons who paid single cumulative payment according to the laws of the Republic of Kazakhstan according to the standard rates of income distribution established by regional maslikhat;";

Item 1 of Article 51 to add 2) with subitem 1-1) of the following content:

"1-1) individual income taxes from the physical persons who paid single cumulative payment according to the laws of the Republic of Kazakhstan;";

Item 1 of Article 52 to add 3) with subitem 1-1) of the following content:

"1-1) individual income taxes from the physical persons who paid single cumulative payment according to the laws of the Republic of Kazakhstan according to the standard rates of income distribution established by regional maslikhat;".

2. In the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015 (The sheet of Parliament of the Republic of Kazakhstan, 2015, No. 20-II, 20-III, St. 112; 2016, No. 1, Art. 4; No. 6, Art. 45; No. 7-II, Art. 55; No. 8-І, Art. 62, 65; No. 8-II, Art. 72; No. 12, Art. 87; No. 23, Art. 118; No. 24, Art. 124, 126; 2017, No. 9, Art. 21; No. 14, Art. 50, 51; No. 22-III, Art. 109; No. 23-III, Art. 111; No. 23-V, Art. 113; No. 24, Art. 115; 2018, No. 10, Art. 32; No. 11, Art. 37; No. 14, Art. 44; No. 15, Art. 46, 49, 50; No. 19, Art. 62):

in Article 35:

the second Item 2 to state part in the following edition:

"Activities of the listed individual entrepreneurs without state registration are forbidden, except for persons specified in Items 3 and 4 of this Article, and also the cases provided by the tax legislation of the Republic of Kazakhstan.";

add with item 4 of the following content:

"4. The physical person recognized according to article 774 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) the payer of the single cumulative payment having the right not to be registered as the individual entrepreneur.".

3. In the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (Sheets of Parliament of the Republic of Kazakhstan, 2017, No. 22-І, 22-II, Art. 107; 2018, No. 10, Art. 32; No. 11, Art. 37; No. 13, Art. 41; No. 14, Art. 42, 44; No. 15, Art. 50; No. 19, Art. 62):

1) table of contents to add with Section headings 24, Chapters 89, of Articles 774, 775 and 776 following contents:

"Section 24. Single cumulative payment

Chapter 89. Single cumulative payment

Article 774. Payers of single cumulative payment

Article 775. Procedure for calculation and payment of single cumulative payment

Article 776. Competence of The Government for Citizens State corporation within single cumulative payment";

20) of Item 1 of Article 1 of the word of "the 55-fold minimum size of the salary" shall be replaced with words 2) in subitem part one "the 647-fold size of monthly settlement indicator";

3) Article 26 to add with Item 23 following of content:

"23. The authorized body in the field of informatization shall represent the information about members of the international technological park "Astana Hub" to tax authorities according to the procedure, terms, and in form which are established by authorized body in coordination with authorized body in the field of informatization.";

4) subitem in paragraph four 1) of part one of Item 1 of Article 93 of the word "12-fold minimum the salary size established by the law on the republican budget and operating" shall be replaced with words "the 141-fold size of the monthly settlement indicator established by the law on the republican budget and operating";

5) in Article 241:

in Item 1 part one:

1) to state the subitem in the following edition:

"1) dividends if other is not stipulated in Item 2 these Articles;";

add with the subitem 25) of the following content:

"25) property value, to the legal entities specified in the subitem 6) of Item 1 of Article 293 of this Code gratuitously received by the venture fund created according to the legislation of the Republic of Kazakhstan, and intended for voluntary conveyance.";

2) of Item 2 to state the subitem in the following edition:

"2) the paid legal entity making reduction of the estimated corporate income tax by 100 percent on activities on which such reduction, in case of charge of such dividends for the period is provided, in which reduction is made under condition if the share of the corporate income tax reduced by 100 percent, in total amount of the estimated corporate income tax in general on the legal entity paying dividends constitutes 50 and more percent.

Provisions of this subitem do not extend to the dividends paid by the legal entities specified in the subitem 6) of Item 1 of Article 293 of this Code.";

6) in Item 2 of Article 288:

subitem part one in paragraph one 8) "the subitem 9)" shall be replaced with words words "subitems 9) and 11)";

add with the subitem 11) of the following content:

"11) the income from increase in value in case of implementation of the shares issued by the legal entities specified in the subitem 6) of Item 1 of Article 293 of this Code, share in the legal entities specified in the subitem 6) of Item 1 of Article 293 of this Code reduced by the losses which arose from implementation of the shares issued by the legal entities specified in the subitem 6) of Item 1 of Article 293 of this Code, share in the legal entities specified in the subitem 6) of Item 1 of Article 293 of this Code.";

7) in Article 293:

add Item 1 with the subitem 6) of the following content:

"6) the being members of the international technological park "Astana Hub".";

add with Item 4-3 of the following content:

"4-3. Members of the international technological park "Astana Hub" in case of determination of the amount of the corporate income tax which is subject to payment in the budget reduce the amount of the corporate income tax estimated according to Article 302 of this Code by 100 percent.

For the purposes of of this Code the legal entities who are at the same time corresponding to the following conditions treat members of the international technological park "Astana Hub":

1) are registered in the international technological park "Astana Hub" as participants according to the legislation of the Republic of Kazakhstan on informatization;

2) gain income only from implementation of priority types of activity in the field of information and communication technologies.

The reduction of the amount of the estimated corporate income tax provided by this Item is also applied according to the income in remuneration type on deposits, excesses of the amount of positive exchange difference over the amount of negative exchange difference, the property gratuitously received to implementation of the types of activity corresponding to priority types of activity in the field of information and communication technologies in case of receipt of the income by the member of the international technological park "Astana Hub" only from implementation of priority types of activity in the field of information and communication technologies.

At the same time in case of production and sales of goods by members of the international technological park "Astana Hub" such goods shall correspond to self-produced criteria.

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