LAW OF THE REPUBLIC OF KAZAKHSTAN

of October 27, 2015 No. 362-V ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning enhancement of special economic zones

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

1. In the Land code of the Republic of Kazakhstan of June 20, 2003 (The sheet of Parliament of the Republic of Kazakhstan, 2003, No. 13, Art. 99; 2005, No. 9, Art. 26; 2006, No. 1, Art. 5; No. 3, Art. 22; No. 11, Art. 55; No. 12, Art. 79, 83; No. 16, Art. 97; 2007, No. 1, Art. 4; No. 2, Art. 18; No. 14, Art. 105; No. 15, Art. 106, 109; No. 16, Art. 129; No. 17, Art. 139; No. 18, Art. 143; No. 20, Art. 152; No. 24, Art. 180; 2008, No. 6-7, of Art. 27; No. 15-16, of Art. 64; No. 21, Art. 95; No. 23, Art. 114; 2009, No. 2-3, of Art. 18; No. 13-14, of Art. 62; No. 15-16, of Art. 76; No. 17, Art. 79; No. 18, Art. 84, 86; 2010, No. 5, Art. 23; No. 24, Art. 146; 2011, No. 1, Art. 2; No. 5, Art. 43; No. 6, Art. 49, 50; No. 11, Art. 102; No. 12, Art. 111; No. 13, Art. 114; No. 15, Art. 120; 2012, No. 1, Art. 5; No. 2, Art. 9, 11; No. 3, Art. 27; No. 4, Art. 32; No. 5, Art. 35; No. 8, Art. 64; No. 11, Art. 80; No. 14, Art. 95; No. 15, Art. 97; No. 21-22, of Art. 124; 2013, No. 1, Art. 3; No. 9, Art. 51; No. 14, Art. 72, 75; No. 15, Art. 77, 79, 81; 2014, No. 2, Art. 10; No. 8, Art. 44; No. 11, Art. 63, 64; No. 12, Art. 82; No. 14, Art. 84; No. 19-I, 19-II, Art. 96; No. 21, Art. 118, 122; No. 23, Art. 143; No. 24, Art. 145; 2015, No. 8, Art. 42; No. 11, Art. 57):

the sixth Item 1 of Article 33 to add part with subitem 3-1) of the following content:

"3-1) in case of alienation by the participant of special economic zone for benefit of managing company of the parcel of land which is in state-owned property with infrastructure facilities;".

2. In the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (Sheets of Parliament of the Republic of Kazakhstan, 2008, No. 22-I, 22-II, Art. 112; 2009, Art. No. 2-3, 16, 18; No. 13-14, of Art. 63; No. 15-16, of Art. 74; No. 17, Art. 82; No. 18, Art. 84; No. 23, Art. 100; No. 24, Art. 134; 2010, No. 1-2, of Art. 5; No. 5, Art. 23; No. 7, Art. 28, 29; No. 11, Art. 58; No. 15, Art. 71; No. 17-18, of Art. 112; No. 22, Art. 130, 132; No. 24, Art. 145, 146, 149; 2011, No. 1, Art. 2, 3; No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 11, Art. 102; No. 12, Art. 111; No. 13, Art. 116; No. 14, Art. 117; No. 15, Art. 120; No. 16, Art. 128; No. 20, Art. 151; No. 21, Art. 161; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 11, 15; No. 3, Art. 21, 22, 25, 27; No. 4, Art. 32; No. 5, Art. 35; No. 6, Art. 43, 44; No. 8, Art. 64; No. 10, Art. 77; No. 11, Art. 80; No. 13, Art. 91; No. 14, Art. 92; No. 15, Art. 97; No. 20, Art. 121; No. 21-22, of Art. 124; No. 23-24, of Art. 125; 2013, No. 1, Art. 3; No. 2, Art. 7, 10; No. 3, Art. 15; No. 4, Art. 21; No. 8, Art. 50; No. 9, Art. 51; No. 10-11, of Art. 56; No. 12, Art. 57; No. 14, Art. 72; No. 15, Art. 76, 81, 82; No. 16, Art. 83; Art. No. 21-22, 114, 115; No. 23-24, of Art. 116; 2014, No. 1, Art. 9; No. 4-5, of Art. 24; No. 7, Art. 37; No. 8, Art. 44, 49; No. 10, Art. 52; No. 11, Art. 63, 64, 65, 69; No. 12, Art. 82; No. 14, Art. 84; No. 16, Art. 90; No. 19-I, 19-II, Art. 96; No. 21, Art. 122; No. 22, Art. 128, 131; No. 23, Art. 143; No. 24, Art. 145; 2015, No. 7, Art. 34; No. 8, Art. 44, 45; No. 11, Art. 52; No. 14, Art. 72; No. 15, Art. 78):

1) in Article 150:

add Item 1 with parts three and the fourth the following content:

"The list of the priority types of activity by types of economic activity specified in Articles 151-1 - 151-10 of this Code, and the list of objects which construction is intended for implementation of these types of activity and also the procedure for inclusion of priority types of activity and construction objects in the specified lists are determined by the Government of the Republic of Kazakhstan.

Determination of priority types of activity is performed according to the general qualifier of types of economic activity and the qualifier of products by types of economic activity approved by authorized state body in the field of technical regulation.";

in Item 3:

4) to state the subitem in the following edition:

"4) the organizations applying (applied) investment tax preferences provided before enforcement of this Code;";

add with subitem 4-1) of the following content:

"4-1) organizations realizing (realized) investment priority project and the investment strategic project according to the legislation of the Republic of Kazakhstan on investments;";

exclude item 4;

add with Item 6 of the following content:

"6. In case of modification and amendments of the tax legislation after date of introduction of data on the organization performing activities in the territory of special economic zone in the unified register of participants of special economic zone such organization applies the provisions of Chapter 17 of this Code operating for the date specified by this Item if such changes and amendments provide exception and (or) change in the tax legislation of the Republic of Kazakhstan:

the coefficients and (or) rates applied in case of calculation of the land tax, property tax and payment for use of the parcels of land;

the amount of reduction in case of calculation of the corporate income tax.

Provisions of this Item are applied during the term of the agreement about implementation of activities as the participant of special economic zone imprisoned according to the legislation of the Republic of Kazakhstan on special economic zones, but no more than the term of limitation period.";

2) in Article 151-1:

state Item 1 in the following edition:

"1. For the purpose of application of the subitem 5) parts one of Item 1 of article 150 of this Code types of economic activity of the special economic zone "Astana — the New City" are:

1) processing industry, except for:

productions of drinks;

tobacco products manufactures;

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