ORDER OF THE MINISTER OF AGRICULTURE OF THE REPUBLIC OF KAZAKHSTAN

of February 13, 2025 No. 49

About introduction of amendments to the order of the acting minister of agricultural industry of the Republic of Kazakhstan of July 23, 2018 No. 317 "About approval of Rules of subsidizing on compensation of part of the expenses incurred by the subject of agro-industrial complex in case of investment investments"

I ORDER:

1. Bring in the order of the acting minister of agricultural industry of the Republic of Kazakhstan of July 23, 2018 No. 317 "About approval of Rules of subsidizing on compensation of part of the expenses suffered by the subject of agro-industrial complex in case of investment investments" (it is registered in the Register of state registration of regulatory legal acts No. 17320) the following changes:

in Rules of subsidizing on compensation of part of the expenses incurred by the subject of agro-industrial complex in case of the investment investments approved by the specified order:

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

"16) financial institutions – the banks of the second level, the microfinancial organizations, credit institutions having the corresponding license for the right of banking operations, the leasing companies, credit partnerships, the confided (agents) determined according to the budget legislation of the Republic of Kazakhstan;";

state Item 10 in the following edition:

"10. If according to passports of the project acquisition only of the equipment, machines and/or the equipment is supposed, then new, earlier unused equipment, machines and/or the equipment, year of release and the applications acquired not earlier than 3 (three) years about one year are subject to subsidizing.

Subsidizing of the equipment, the machines and the equipment specified in the passport of the project No. 1.1, is performed according to the list of priority farm vehicles and the equipment (further – the List). The list is provided by authorized body in the field of the state support of industrial activities no later than December 1 of the current year the next year and no later than July 1 for the corresponding year. Within 3 (three) working days after obtaining the List is placed authorized body in the field of development of agro-industrial complex in GISS.

At the same time, in case of lack of the declared model of the equipment, machines and the equipment in the List, subsidizing of the equipment, machines and the equipment is performed according to passports of projects No. 1 and No. 1.2.

Subsidizing according to the passport of the project No. 1.2 is performed on the equipment, machines and the equipment acquired till May 25, 2024 (inclusive).";

state Item 14 in the following edition:

"14. Confirmation of goods purchased, works and services as electronic invoices is performed by means of information system of electronic invoices (except for purchases of goods in financial leasing). The expenses performed till January 1, 2020 are confirmed by paper invoices.

In case of acquisition by agricultural producer (agricultural cooperative) of the equipment, machines and/or the equipment directly at the foreign producer who is not using information system of electronic invoices, purchase costs are confirmed by the customs declaration on goods (from the third countries which are not members of the Eurasian Economic Union) or the statement (statements) for commodity importation and payment of indirect taxes with mark of tax authority according to Item 2 of article 456 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) (from the territory of state members of the Eurasian Economic Union).";

state Item 17 in the following edition:

"17. According to requests of the current financial year in the presence of funds for payment of investment subsidies from the local budget in the current financial year according to the decision of the administrator increase in share of compensation of investment investments according to the following passports of projects is admissible:

to 50 (fifty) %:

according to the passport of the project No. 1 "Acquisition of agricultural machinery, machines and the equipment" for agricultural cooperatives on the following line items: 1.1; 13.3; 14; 19; 20; 21; 23; 24; 25; 26; 30; 31; 35; 37;

according to the passport of the project No. 1.1 "Acquisition of priority farm vehicles and the equipment" for agricultural cooperatives on the following line items: 1-1.10 and 3.1-3.4; 4;

according to the passport of the project No. 8 "Creation and expansion of milk-processing object, creation of molokopriyemny Items, acquisition of the machinery and equipment for agricultural cooperatives, procurement organizations, molokopriyemny Items and the milk-processing companies" for agricultural cooperatives.

At the same time, one agricultural cooperative can receive investment subsidies for the acquired (acquired) equipment, machines and the equipment, to:

three tractors with the corresponding number of the trailing and hinged equipment;

two combine harvesters and corresponding number of the hinged and trailing equipment;

two cars for transportation of goods of agricultural purpose and trail car dumping.

For agricultural cooperatives the requirement for the minimum standard rate of one piece of equipment does not extend (hectare / the conditional head of cattle;

to 80 (eighty) %:

according to the passport of the project No. 11 "Implementation of water saving technologies of irrigation with creation and expansion of infrastructure for fence and water supply".";

state Item 20 in the following edition:

"20. In case of use by the investor (uslugopoluchatel) of own means the amount of investment subsidies is transferred by working body (service provider) into the settlement account of the investor (uslugopoluchatel).

In case of acquisition of the equipment, machines, the equipment and other objects in credit/leasing investment subsidies are listed in financial institution on account of repayment of principal debt of the investor (uslugopoluchatel). At the same time, if the amount of investment subsidies exceeds the amount of remaining balance of principal debt of the investor (uslugopoluchatel), the difference amount exceeding the amount of remaining balance of principal debt goes to the investor (uslugopoluchatel).

For subjects of the AIC receiving investment subsidies, provision of the statistical reporting, since 2020 on investments into fixed capital of agricultural industry and production of food will be the counter obligation.";

state Item 23 in the following edition:

"23. For receipt of subsidies the investor (uslugopoluchatel) submits the application for investment subsidizing in form according to appendix 4 to these rules, with attachment of the following to it supporting, title and/or registration documents in the electronic format "PDF (Portable Document Format" (the scanned copy of the investor (uslugopoluchatel) of paper option signed and assured by seal (in the presence)):

1) copies of the acceptance act of subject of the investment project in operation (during creation of new production capacities or expansion of operating) or the act of commissioning of start-up complex or queue of the investment project (in the cases specified in Item 15 of these rules) according to the form of the acceptance act of object in operation approved by the order of the Minister of investments and development of the Republic of Kazakhstan of April 24, 2017 No. 234 (it is registered in the Register of state registration of regulatory legal acts No. 15141) (further – form of the acceptance act of object in operation), and also according to Item 2 of article 73 of the Law of the Republic of Kazakhstan "About architectural, town-planning and construction activities in the Republic of Kazakhstan" (further – the Law on architectural, town-planning and construction activities);

2) copies of the act of input of the equipment in operation between the buyer and the supplier (in case of acquisition of the equipment);

3) copies of purchase and sale agreements, electronic and/or paper invoices (except for purchases of goods in financial leasing) on goods purchased, works, services, confirmatory investment investments on creation new or expansion of the operating production capacities, documents confirming payment;

4) copies of the design estimates having positive experimental testimony of projects according to Article 60 and Chapter 9-1 of the Law on architectural, town-planning and construction activities (according to passports of projects according to which subsidizing according to the design estimates is provided);

5) copies of delivery-acceptance certificates of the equipment, machines, equipment;

6) the copies of credit/leasing agreements certified by financial institution in case of implementation of investment investments at the expense of the raised funds of financial institutions;

7) in case of application for receipt of the second tranche according to the subitem 2) of Item 16 of these rules the investor (uslugopoluchatel) attaches supporting documents in the electronic format "PDF (Portable Document Format)" (the scanned copy of paper option):

business plan;

electronic invoices on realization of finished goods;

8) copies of the certificate on statement on registration VAT accounting (for subjects of the AIC staying on registration VAT accounting).

9) according to the passport of the project No. 4 and in case of direct (primary) intake of water from superficial or underground sources according to the passport of the project No. 11 in addition:

the copy of the permission to special water use got according to the Rules of rendering the state service "Permission to Special Water Use" approved by the order of the acting minister of ecology, geology and natural resources of the Republic of Kazakhstan of September 11, 2020 No. 216 "About approval of rules of rendering the state services of regulation of use of water fund" (it is registered in the Register of state registration of regulatory legal acts No. 21194);

10) according to the passport of the project No. 4 in addition:

the copy of the document confirming state registration of the rights to water management construction;

on wells (wells) for desert and semidesertic zones – the copy of data on high-quality condition of the parcel of land with indication of belonging to natural zones;

the copy of technical data sheet of water well in form according to the order of the Minister of Agriculture of the Republic of Kazakhstan of June 4, 2009 No. 326 "About approval of Rules of carrying out certification of hydromeliorative systems and water management constructions and passport form" (it is registered in the Register of state registration of regulatory legal acts No. 5714);

copies of electronic invoices, payment documents confirming the fact of payment by the investor (uslugopoluchatel) of services of contract organization in construction and drilling of wells (wells), and also cost of pipes with indication of its thickness and diameter;

the copy of the signed contract with the contractor;

copies of the license of the contractor for installation and construction works on subspecies drilling operations in soil, and also on prospecting activities for subspecies field surveys of soil, hydrogeological researches;

11) the reference of financial institution at which the current account of the investor (uslugopoluchatel) with indication of detail of the account of the investor (uslugopoluchatel) for transfer of investment subsidies in case of use by the investor (uslugopoluchatel) of own means is opened;

12) the reference of financial institution with indication of detail of the account of financial institution for transfer of investment subsidies on account of repayment of principal debt of the investor (uslugopoluchatel).";

state Item 35 in the following edition:

"35. In case of financing of the investor by provision of the equipment, machines and (or) the equipment in leasing, the financial institution having the license of authorized body on regulation, to control and supervision of the financial market and the financial organizations to carrying out banking activities it agrees about banks and banking activity, or the financial institution having the license for implementation of microfinancial activities within 10 (ten) working days from the date of receipt of the copy of the positive decision of working body (service provider) and funds for the special account transfers the means provided by the agreement of financial leasing to account of the investor (uslugopoluchatel) if other is not provided by the contract between the investor (uslugopoluchatel) and financial institution having the license of authorized body on regulation, control and supervision of the financial market and the financial organizations on carrying out banking activities according to the Law on banks and banking activity or the financial institution having the license for implementation of microfinancial activities also provides supporting documents to working body (service provider), and also the copy of the agreement of financial leasing.

The financial institution having the license of authorized body on regulation, control and supervision of the financial market and the financial organizations on carrying out banking activities according to the Law on banks and banking activity or the financial institution having the license for implementation of microfinancial activities in time no more than 180 (hundred eighty) calendar days from the date of receipt of funds for the special account sends to working body (service provider) the written notice of completion of delivery of the equipment, machines and (or) the equipment to the investor (uslugopoluchatel) with appendix of the delivery-acceptance certificate of subject of leasing and the supplementary agreement to the agreement of leasing by determination of final cost of subject of leasing.

At the same time the financial institution having the license of authorized body on regulation, control and supervision of the financial market and the financial organizations on carrying out banking activities according to the Law on banks and banking activity or the financial institution having the license for implementation of microfinancial activities cannot use the means which are on the special account before execution of the requirements provided by part two of this Item.

According to requests of investors (uslugopoluchatel) according to which the final cost of subject of leasing actually was less specified in the agreement of subsidizing the working body (service provider) performs recalculation of subsidies, reveals difference amount (excessively transferred funds for the special account) and in time the notification sends no more than 3 (three) working days to the financial institution having the license of authorized body on regulation, control and supervision of the financial market and the financial organizations on carrying out banking activities according to the Law on banks and banking activity or the financial institution having the license for implementation of microfinancial activities about need of recovery of difference amount (excessively transferred funds for the special account) on the settlement account of working body (service provider).

The financial institution having the license of authorized body on regulation, control and supervision of the financial market and the financial organizations on carrying out banking activities according to the Law on banks and banking activity or the financial institution having the license for implementation of microfinancial activities in time of no more than 3 (three) working days from the date of receipt of the notification from working body (service provider) recovers funds for the settlement account of working body (service provider) in the amount of, specified in the notification.

According to requests of investors (uslugopoluchatel) according to which the final cost of subject of leasing actually exceeds the most allowable cost for calculation of subsidies recalculation of subsidies is not performed.";

state Item 40 in the following edition:

"40. The analysis based on data of monitoring created by information system of subsidizing is checked and will be approved by working body (service provider).

In case of not achievement of indicators by the investor (uslugopoluchatel) on performance and/or productivity and/or sales of products and/or utilization of capacity according to the business plan of the investment project according to which subsidizing of installation and construction works is performed the working body (service provider) within 2 (two) working days from the date of identification of the fact, takes the actions provided by this Item. At the same time, the decision on non-return of the paid subsidies is made based on objective factors owing to approach of force majeure circumstances which the investor (uslugopoluchatel) not in forces to expect and prevent.

In case of alienation and/or inappropriate use by the investor (uslugopoluchatel) of the acquired equipment, machines and/or the equipment, failure to act of object of production within three calendar years from the moment of commissioning or not exit of object to design capacity in the amount of at least 50 (fifty) % of the terms provided by the business plan and also establishment of discrepancy of the main and secondary type of activity of the investor (uslugopoluchatel) to appendix 1 to these rules, factual determination of liquidation procedure, rehabilitation or bankruptcy concerning the investor (uslugopoluchatel), suspension of operations of the investor (uslugopoluchatel) according to the Tax code, the Civil code of the Republic of Kazakhstan, the Rehabilitation act and bankruptcy, termination of the credit/leasing agreement because of violation by the investor (uslugopoluchatel) of obligations according to the credit/leasing agreement and withdrawals of subject of leasing, the working body (service provider) within 30 (thirty) calendar days, from the moment of decision making about return of investment subsidies, initiates legal proceedings on return of money.

In case of termination of the credit/leasing agreement because of violation by the investor (uslugopoluchatel) of obligations according to the credit/leasing agreement and withdrawals of subject of leasing, the financial institution within 5 (five) working days informs on it working body (service provider) by means of GISS.

The working body (service provider) within 5 (five) working days from the moment of decision making notifies by the letter of the investor (uslugopoluchatel) with indication of the reason of the made decision on the termination of investment subsidizing.

At the same time working body (service provider) return of the payments made in the current financial year is performed by recovery of cash expenses of working body (service provider) by increase in the amount of pending obligations and reduction of cash expenses by the corresponding codes of budget classification of expenses. In case of return of payments of last years the amount of return is credited in the income of the relevant budget from which payments were made.";

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