Kazakhstan: COVID-19 Post State-of Emergency Status Quo
State-of Emergency
The state of emergency was initially introduced from 08:00 a.m. March 16 to 07:00 April 15, 2020 and was further extended to 00 a.m. May 11, 2020.
City lockdown
Since May 4, 2020, a gradual mitigation of quarantine measures has been carried out; for example, the population now has access to the courtyards and out-of-town summer homes.
The list of categories of citizens who are additionally allowed to leave / enter from / to the quarantine zone of the city of Almaty, as well as the list of companies and types of permitted activities are constantly expanding.
Restrictions to public mobility
Since May 4, 2020, sports and outdoor training are allowed.
Also, since May 4, 2020, the following business entities resumed work:
• Non-food stores of up to 500 square meters - until 17:00 (all types);
• Photo studios, flower stores;
• Barbershops (reservation required);
• Medical centers (reservation required);
• Dental clinics (reservation required);
• Real estate companies, advertising agencies, lawyers, notaries;
• Microfinance organizations, insurance companies, pawnbrokers, money exchange offices;
• Information and communications technology companies.
Due to the mitigation of the quarantine measures, the police control posts stationed in the city of Almaty were removed.
Travel restrictions
Travelling overseas is still limited.
Citizens of Kazakhstan can leave the country only for medical reasons, upon presentation of documentary evidence thereof.
Citizens of Kazakhstan, who previously went abroad, may return in compliance with quarantine and isolation requirements.
In general, entry to foreign citizens is prohibited with a few exceptions.
Personal and international transport
Since May 11, 2020, Kazakhstan resumed flights from Almaty and Nur-Sultan to Karaganda, Aktobe, Pavlodar, Kostanay, Kokshetau, Taraz, Taldykorgan.
Flights are carried out with enhanced sanitary requirements (social distance, questionnaires, mask requirement, accompanying people are not allowed to the terminal building, non-contact thermometry). At the same time, compulsory PCR Covid-19 testing of the domestic flights passengers and passenger seating leaving one empty passenger seat in between were canceled.
Force-majeure Certificate
During the state of emergency, the Chamber of Commerce of Kazakhstan issued force majeure certificates free of charge.
To obtain a certificate, it was necessary to send a written request with the application of a registration certificate for legal entities, a scanned copy of agreements / contracts, a scanned copy of documents issued by the competent authorities to online@atameken.kz. The review period was reduced to 5 working days.
On May 11, 2020 at the final meeting of the State Commission on Ensuring the State of Emergency Kassym-Zhomart Tokayev noted the importance of recognizing the introduction of a state of emergency as a force majeure circumstance for the sectors of the economy that were most affected during this period.
Tax breaks
State support of business in terms of reducing the tax burden includes the following measures:
1)\tProviding a delay in the submission of annual tax reports until May 31, 2020.
2)\tIntroduction of a zero rate until December 31, 2020:
•\tProperty tax for private practitioners, legal entities and individual entrepreneurs in the following facilities:
for large retail facilities
shopping and entertainment centers
cinema halls
theaters
exhibitions
fitness and sports facilities
runways at aerodromes and airport terminals;
tourism
catering
hotel services
•\tLand tax on agricultural land for agricultural producers;
•\tThe personal income tax for individual entrepreneurs working under the general tax regime.
3)\tThe establishment of a correction factor “0” to the rates of the following taxes and social payments for individuals engaged in private practice and a certain list of micro, small and medium-sized enterprises (from April 1 to October 1, 2020) and large enterprises (from April 1 to 1 July 2020):
•\tThe personal income tax held at source;
•\tThe personal income tax paid independently by a private practitioner;
•\tSocial tax, compulsory pension contributions, compulsory occupational pension contributions, social deductions, contributions and deductions for compulsory social security, except for those paid by an individual entrepreneurs for themselves.
4)\t8% VAT on socially significant food products until October 1, 2020.
5)\tExemption from excise taxes on gasoline producers (excluding aviation), diesel fuel sold for export until December 31, 2020.
6)\tSubjects of micro, small and medium-sized enterprises also:
•\tProviding a deferment of payment of all taxes and other obligatory payments to the budget, as well as social payments until June 01, 2020;
•\tSuspension of the enforcement of taxes and other obligatory payments;
•\tExtension of deadlines for the execution of notifications;
•\tSuspension of tax audits.
Banks
During of the state of emergency, banks, organizations engaged in certain types of banking operations, organizations engaged in microfinance activities applied the following rules:
•\tRemuneration under bank loan / microloan agreements of individuals was not accrued;
•\tFines and penalties for late payments on principal / interest to individuals and legal entities were not charged;
•\tDeferral of payments under bank loan / microloan agreements, including payments on principal / interest was provided
Courts
If possible, court hearings are postponed to a later date. Receptions of citizens are suspended in all courts.
Court hearings are recommended to be conducted remotely using IT technology.
The activities of notaries and lawyers are permitted subject to quarantine requirements.
Penitentiary Facilities
Since March 16, all places of detention have been closed for visiting. Not even lawyers are allowed.
Education
All educational institutions (universities, colleges, schools, preschools) are transferred to distance learning.
Performance monitoring is also organized using distance learning technologies.
Post Services
Postal and financial services are rendered to the population in the normal mode, however, in many regions, the post office working hours are reduced.
Measures prohibiting cultural, sporting and other events
Tentatively, by the end of May, in Almaty will re-open:
•\tShopping centers, stores, non-food markets;
•\tPersonal Services: beauty industry, sports services, catering;
•\tProfessional, scientific and technical activities;
•\tEducation;
•\tEntertainment and recreation.
However, the ban on any activities related to crowds has been maintained until July 1, 2020. Violators will be charged with administrative misdemeanor.
Functioning of PSCs and justice authorities
Since April 20, 2020, the only public service center for small and medium-sized businesses has been operating in Almaty. Operation of the remaining public service centers have been suspended. Services are provided online.
The state revenue committee offices switched to remote mode. The call-centers are working.
The Unified Accumulative Pension Fund offices are closed. If necessary, the client will be received by the officer on duty. Reservation is required by calling the numbers listed on the fund's website.
Exchange Rate
USD/KZT - 420.23
EUR/KZT - 454.81
Disclaimer: In this reference, we briefly highlighted on major restrictions and regulations. For your convenience, we omitted some details. If you need any further information, we would be pleased to respond to all your inquiries.
