Review of the main changes in Kazakhstan in March 2024

Changes have been made to the rules for processing documents certifying identity.

Now, when processing identity documents by an authorized agency employee, fingerprint registration of citizens of the Republic of Kazakhstan, foreigners, and stateless persons is mandatory with their consent.

Payment of state duties for passport and identity card issuance, as well as for residence permit registration, can be made at bank counters or electronically through their mobile applications. Individuals exempt from paying state duties, in case of absence of information about them in the information system, must present a document determining their privileged category.

From March 1, 2024, to March 1, 2025, a special procedure for amending the Tax Code will be established:

Laws of the Republic of Kazakhstan amending and supplementing this Code regarding the establishment of a new tax and/or payment to the budget, increase in rates, change of tax object and/or tax base, increase in categories of taxpayers (tax agents), cancellation or reduction of tax deductions or exemptions may be adopted no later than July 1 of the current year and come into force no earlier than January 1 of the year following the year of their adoption.

However, this provision does not apply to cases of amending and supplementing the articles of this Code related to the taxation of securities remuneration, including government securities.

The list of imported goods subject to VAT offset now includes goods whose production is absent in the territory of the Republic of Kazakhstan, as well as goods that do not meet the needs of the Republic of Kazakhstan. Such goods include: equipment; agricultural machinery; freight rolling stock of road transport; helicopters and airplanes; railway locomotives and wagons; ships; spare parts; pesticides; breeding animals and equipment for artificial insemination; large horned cattle live.

The specified list is supplemented by new groups of goods by 30 lines. At the same time, certain groups of goods are also excluded by 46 lines, and clarifications are made for 10 lines.

As of March 2, bloggers will be required to mark placed advertisements: rules have been approved.

The marking applies to online advertising placed by influencers (bloggers) on a commercial and/or contractual basis, including if:

1. the influencer (blogger) is a participant or shareholder of the advertiser or advertising distributor;
2. the influencer (blogger) receives exclusive terms of use for the advertised products, works, or services;
3. the content contains links to products, works, or services with promotions and/or reduced prices, as well as links to the advertiser's or advertising distributor's online platform accounts.

The marking includes a textual indication that the posted material is an advertisement.

The following are not subject to marking:

1. online advertising placed on instant messaging exchange services;
2. advertising in television or radio programs or their fragments posted on television channel accounts on online platforms;
3. social advertising.

Targeted online advertising placed on online platforms is marked independently in automatic mode using the technical capabilities of the online platform.

The Rules for performing notarial actions by notaries have been changed.

What's new:

• When conducting a transaction, the notary verifies the marital relationship of spouses through the ENIS in the state database "Individuals", the information system "Registry office registration point", or based on the marriage certificate or an electronic document from the digital document service.

If a citizen claims to be unmarried, the notary is obliged to verify this fact using the same sources.

• To recover monetary amounts or demand other movable property from a debtor, the creditor submits to the notary an application for the execution inscription, which includes the full name, individual identification number (IIN), place of residence, telephone number, email address (if available) of the debtor.

The application from individuals and legal entities is submitted to the notary in writing personally or through a representative.

To recover debts from apartment owners, parking spaces, or storage rooms for the maintenance of common property, the following must be provided:

Authenticated copies by the creditor - OSIs, PTs, HOA - numbered, stitched copies of documents:

• on the approval of contribution amounts for accumulating funds for major repairs of common property of a condominium object, expenses for managing a condominium object, and maintenance of common property of a condominium object, payment for a parking space, storage room, on collecting targeted contributions and their amount;
• document on calculating the amount of debt, payment deadlines, expenses, and the date of obligation to make payments.

Authenticated by the creditor - temporary management company:

• copy of the contract with the housing inspection;
• document on calculating the amount of debt, payment deadlines, expenses, and the date of obligation to make payments.

Changes have been made to the procurement procedure carried out by natural monopoly entities.

Procurement of goods, works, and services through a competition is conducted via a portal and involves the following stages:

1. Formation of a competition commission;
2. Formation and approval of competition documentation;
3. Posting of competition documentation on the portal;
4. Acceptance of applications for participation in the competition;
5. Opening of applications for participation in the competition, review of applications for compliance with competition conditions, preparation of an opening protocol including data on rejected applications, and request for missing or incorrect documents and alignment of rejected applications with competition conditions;
6. Preparation of a protocol for reviewing applications reflecting information on admitted and rejected participants;
7. Acceptance of competition bids;
8. Providing competition bids;
9. Opening competition bids, review of competition bids by the competition commission for compliance with competition conditions, preparation of a protocol for preliminary admission to the competition and a protocol for reviewing competition bids;
10. Determination of the competition winner with the preparation of a protocol on the competition results;
11. Conclusion of contract(s) for the purchase of goods, works, and services with the competition winner.

An addition has been made, according to which a price proposal is considered dumping if it is more than 50% below the amount specified in the procurement competition documentation. Submission of a dumping price is allowed provided that the potential supplier provides additional security amounting to 10% of the cost of the goods, works, or services being procured, as proposed in their competition bid.

Additionally, the grounds for single-source procurement have been amended.

Requirements for entities engaged in innovative activities seeking grants for technological development of enterprises have been changed.

The applicant must meet the following criteria:

• Engaged in commercial activities in the declared industry for at least 3 years and have tax payments for 3 years as of the date of application, with cumulative results;
• Have engineering and technical staff with the necessary level of qualifications;
• The applicant's total annual income for the last 3 years is not less than the total project cost.

The category "Social Innovations" has been added to the section on high-performance technologies used in economic sectors and societal activities eligible for innovation grants.

Furthermore, it has been clarified that an innovation grant for technological development of sectors is provided to applicants meeting the following criteria:

1) Engaged in commercial activities and having experience in conducting technological business, applying new scientific and technical knowledge in business in the declared and/or related industries for at least 3 years and have tax payments for 3 years as of the date of application, with cumulative results.

As of March 15, the list of goods for which electronic invoices must be issued through the "Virtual Warehouse" module of the ESF IS has been expanded.

This includes several petroleum products, petroleum coke, petroleum bitumen, and other residues from the processing of oil or petroleum products, cyclic alcohols and their halogenated, sulfonated, nitrated, or nitrosated derivatives, mixtures of bituminous materials based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch.

Additionally, the list of goods subject to the obligation to issue accompanying invoices for goods has been expanded. It now includes gasohol, benzene alcohol, neft, a mixture of light hydrocarbons, and environmental fuel.

Moreover, starting from the specified date, SNT is subject to issuance in cases of:

• Movement, sale, and/or shipment on the territory of the Republic of Kazakhstan of goods listed in rows, serial numbers 1, 2, 3, and 3-1 of the list of goods;
• Export from the territory of the Republic of Kazakhstan to the territories of states that are not members of the EAEU, of the specified goods;
• Sale on the territory of the Republic of Kazakhstan of property transferred to state ownership (goods listed above).

SNT is not required in the following cases:

• Retail sale by gas stations of goods listed in rows, serial numbers 3 and 3-1 of the list of goods;
• Export of goods from the territory of the Republic of Kazakhstan to the territories of EAEU member states, where the destination country is a territory of a state not being an EAEU member, except for goods listed in rows, serial numbers 1, 2, 3, 3-1, and 4 of the list of goods;
• SNT is submitted by the supplier (for import, by the recipient) within the periods specified in Article 176 of the Tax Code:
• For the import of goods into the territory of the Republic of Kazakhstan: from the territories of states that are not members of the EAEU, no later than the start of movement, sale of goods listed in rows, serial numbers 1, 2, 3, and 3-1 of the list of goods, for which customs clearance has been carried out;
• For the export from the territory of the Republic of Kazakhstan to the territories of states that are not members of the EAEU, of goods listed in rows, serial numbers 1, 2, 3, 3-1, and 4 of the lists of goods - no later than the start of movement, sale, and/or shipment of goods.

Simplified taxation of electronic services is introduced in EAEU countries.

Kazakhstan ratified the Protocol on Amendments to the EAEU Treaty of May 29, 2014, regarding the procedure for levying indirect taxes on the provision of services in electronic form.

The aim of the document is to introduce a national mechanism for simplified registration and payment of value-added tax on electronic services.

The objectives of the law are to create equal tax conditions both within the Eurasian Economic Union and with third countries, with a transparent and clear mechanism for VAT payment, simplification of tax administration, and facilitation of business operations in the field of electronic services.

The document provides for the formation of a list of services provided in electronic form (a total of 14 services), determining the procedure and conditions for the place of activity when providing services in electronic form, as well as determining the procedure for VAT payment when providing services in electronic form.