Monthly Legal Alert: October-December 2020

Published
January 5, 2021

SIGNUM regularly provides Legislative/Regulatory Alerts to keep Clients informed about important laws and regulatory changes in the Republic of Kazakhstan (“RK”). This Alert includes recent developments introduced in October-December 2020 related to:

Financial Sector
Tax Issues
State Property
Public Procurement
Subsoil Use and Energy
Land Issues and State Real Estate
Antitrust Regulation
Customs Issues
Construction
Digital Sector and Personal Data
Healthcare and Pharmaceuticals
Labor Relations
Foreign Citizens in Kazakhstan

1. Financial Sector

New Regulations on Assessment of the Level of Protection Against Information Security Threats came into force on 1 January 2021[1]

These Regulations determine the procedure for assessing the level of protection against information security threats of the financial organizations and the branches of non-resident banks of the RK, branches of insurance (reinsurance) organizations that are non-residents of the RK, branches of non-resident insurance brokers of the RK.

Assessment of the level of protection against information security threats is carried out at the request of the authorized body in accordance with the established parameters.

The authorized body checks the results of the assessment of the level of protection against information security threats provided by the financial organization for compliance with the attached documents and determines the final level of protection of the financial organization for each of the parameters for assessment of the level of protection against information security threats.

New Regulations on Liquidation Procedures and Requirements for Liquidation Commissions of the Banks Subject to the Forced Liquidation[2]entered into force on 17 December 2020

These Regulations apply to the second-tier banks subject to the forced liquidation under the court orders in the following cases:

1) revocation of a license to conduct all banking operations;

2) the bankruptcy of the bank;

3) upon application (claim) of the authorized state bodies, legal entities, or individuals for the termination of the bank's activities on other grounds provided for by legislative acts.

The special procedures on the liquidation of the interstate banks are determined by the international treaties (agreements) on their establishment and their incorporation documents.

Other Financial Market[3]-related Amendments Affected:

· List of the Financial Instruments that are allowed to form assets of the joint-stock companies and mutual investment funds.

· Regulations on brokerage and (or) dealer activities in the securities market: margin transactions, prudential standards of insurance (reinsurance) organizations, and insurance groups, as well as brokers and dealers.

Prudential standards include:

1) Equity capital adequacy ratio, the daily value of which shall be at least 1;

2) Liquidity ratio, the daily value of which, starting from 1 January 2020, shall be no less than 1.4.

Microfinance Activities - New Licensing Regulations and Eligibility Requirements[4]

The new Regulations apply starting from 1 January 2021.

Application documents shall be submitted on paper or in electronic form through the web portal of the electronic government www.egov.kz, www.elicense.kz.

Qualification requirements:

Availability of the information system that provides automation of accounting;
Availability of the required personnel;
Paid-up minimum amount of the authorized capital;
Compliance with the requirements for ensuring the safety and technical adequacy of the premises (for pawnshops);
Adopted Regulations for the provision of the microcredits in accordance with the Law of the RK "On Microfinance Activities";
Agreement on the provision of information made with the state-owned credit bureau;
IDs of the officers and founders (participants, shareholders) including foreign citizens and stateless persons;
Documents confirming university degrees of the senior officers;
Senior officers should not have any unreleased or outstanding conviction, any criminal offense judgment in force prohibiting to hold offices in the financial institutions, banks, or insurance holdings, to be a major participant (shareholder) of the financial organization for life; and others.

Compliance with the qualification requirements must be confirmed by accompanying documents attached to the application.

Changes in Regulations of the Payments and Payment Systems[5]entered into force on 16 December 2020

Regulatory requirements concerning national banks are extended to the branches of the non-resident banks established in the territory of the RK. These provisions are included in the following acts:

Regulations on the functioning of the interbank money transfer system;
Regulations for the issue, use, and redemption of electronic money, as well as requirements for issuers of electronic money and electronic money systems in the territory of the RK;
Regulations for the use of checks on the territory of the RK.

Amendments to the Rules of Compulsory Liquidation of Insurance (Reinsurance) Organizations[6]entered into force on 3 January 2021

The amendments affected the provisions governing the activities of the liquidation commission, issues of managing current accounts and funds, as well as the return of money transfers.

New Rules for the Cash Withdrawal by Business Entities from their Bank Accounts[7]came into force on 1 January 2021

According to these Rules, business entities withdraw cash on the basis of the applications that are submitted to second-tier banks and organizations that carry out certain types of banking operations, along with the documents confirming the purpose of the withdrawal (for example, an agreement, payment order, invoice, court decision, payroll), including the consent to transfer this information to the territorial bodies of the State Revenue Committee of the Ministry of Finance of the RK. The decision to approve or deny the withdrawal is made by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the RK using the risk management system.

The banks send to the National Bank of the Republic of Kazakhstan on a monthly basis the information on the amount of cash withdrawals by business entities from the bank accounts exceeding 10,000,000 (ten million) tenge in total, during a calendar month. Further, the National Bank of the RK makes a consolidated report based on the identification numbers of business entities that have exceeded the maximum amounts of cash withdrawals.

Starting from 1 January 2021[8], the following limits were established for the cash withdrawals by business entities from bank accounts during a calendar month:

1) 20,000,000 (twenty million) tenge - for small businesses;

2) 120,000,000 (one hundred twenty million) tenge - for medium-sized businesses;

3) 150,000,000 (one hundred fifty million) tenge - for large businesses.

These restrictions do not apply to:

Subjects of micro entrepreneurship;
Business entities that purchase agricultural food products, aquaculture (fishing) products;
Business entities engaged in the retail of food, beverages, as well as pharmaceutical, medical and orthopedic goods, or carrying out listed economic activities;
The second-tier banks and the National Post Operator when they withdraw cash from correspondent accounts opened with the National Bank, and legal entities operating exclusively through exchange offices on the basis of a license from the National Bank for exchange operations with the foreign currency in cash.

New Regulations for the Submitting Information on Transactions Subject to Financial Monitoring and Characteristics of a Suspicious Transaction[9]

Starting from 15 November 2020, all subjects of financial monitoring must submit information to the Financial Monitoring Committee in electronic form in accordance with the approved forms. Information that does not correspond to the form and is not certified by an electronic signature will not be accepted for processing and the applicants are required to correct the information within 24 hours.

Requirements for the Internal Control Regulations for Insurance (Reinsurance) Organizations and Insurance Brokers[10]

These Requirements came into force on 15 November 2020 and regulated the organization of internal control in order to counteract the crime money laundering (ML) and the financing of terrorism (TF).

They establish detailed requirements for the content of the Internal Control and Risk Management Programs in the AML/CFT area. The Requirements also indicate the types of clients whose status and/or whose activities increase the AML/CTF risk, such as:

1) Foreign public officials, their family members, and close relatives, their representatives;

2) Foreign reinsurers (assignors) in the event that a reinsurance transaction is concluded without the participation of an insurance broker and such foreign reinsurers (assignors) do not have a financial reliability rating or a credit rating assigned by the rating agencies, approved by the regulatory legal acts of the authorized body for regulation, control, and supervision of the financial market and financial organizations;

3) Foreign insurance brokers (except for those having a subsidiary in the RK, licensed by the authorized body for regulation, control, and supervision of the financial market and financial organizations to carry out insurance brokerage activities and to comply with AML/CFT requirements);

4) Legal entities and individual entrepreneurs, whose activities are related to the intensive circulation of cash, and others.

Requirements for the Internal Control Regulations for the Stock Exchange[11]

These Requirements came into effect starting from 15 November 2020, and in general, in many respects overlapped with the above-mentioned requirements for insurance (reinsurance) organizations. When implementing the AML/CTF risk management program, the stock exchange takes into account the published information from the report on the risks of income legalization (laundering) and terrorist financing. The stock exchange on an annual basis assesses the degree of exposure of the stock exchange services to ML/TF risks, taking into account, at least, the following specific risk categories:

Risk by the type of a client;
Country (geographic) risk;
Risk of the service and (or) the way it is provided.

The assessment of the degree of exposure of the stock exchange services to ML/TF is accompanied by a description of possible measures aimed at minimizing the identified risks, including changing the procedures for identifying and monitoring customer transactions, setting limits on certain transactions, changing the terms of service, and refusing to provide services.

In addition, the stock exchange is developing a program to identify customers (their representatives) and beneficial owners to make sure the clients meet the due diligence requirements. Depending on the client's risk level, the extent of the measures taken by the stock exchange is expressed in the application of simplified or enhanced client verification measures.

In addition, the stock exchange is developing a program for monitoring and evaluating the clients’ transactions aimed at identifying the threshold and suspicious transactions.

2. Tax Issues

Tax Code Amendments[12]

Amendments regarding the provision of information about taxpayers and tax secrets entered into force on 1 January 2021

Now the tax authorities submit information about the taxpayer (tax agent), constituting a tax secret, without obtaining the written permission of the taxpayer, to the national security authorities of the RK for the purposes and following the procedure stipulated by the Law of the RK "On the National Security Bodies of the RK." In addition, the transfer of information received by the authorized body in the field of regulation of foreign trade shall not be a disclosure of tax secrets in the following cases:

Transfer to the competent authority of a third country and (or) a union of third countries when carrying out special protective, anti-dumping, countervailing investigations in relation to goods originating from the RK;
Transfer to the competent authority of a member state of the Eurasian Economic Union and (or) the Eurasian Economic Commission, while compensatory investigations are carried out in relation to goods originating from the RK;
Transfer to the Eurasian Economic Commission for investigation purposes in accordance with the legislation of the RK on special protective, anti-dumping and countervailing measures in relation to third countries.

Investment Tax Credit Regulations entered into force on 1 January 2021

An investment tax credit allows you to change the timing of payment of corporate income and/or property taxes for forthcoming periods for up to 3 years. Taxpayers may reduce their tax payments by 100%, followed by a phased payment of the loan amount. The decision to grant an investment tax credit is made on the basis of a taxpayer's application and is formalized by an agreement of the established form between the applicant and the authorized investment body.

An investment tax credit agreement must contain the following provisions:

1) Procedure for reducing tax payments;

2) The effective term of the agreement;

3) Alienation restrictions on the equipment or other property, the acquisition of which by the taxpayer was a condition for the provision of an investment tax credit;

4) Liabilities of the parties.

The taxpayer shall send a copy of the agreement to the tax authority of the place of its registration no later than 5 calendar days from the date of its submission to the authorized investment body.

The investment tax credit is not provided to the following taxpayers:

Taxpayers under the special tax regimes;
Taxpayers in production and (or) sale of all types of alcohol, alcoholic beverages, tobacco products;
Taxpayers in the Special Economic Zones and subsoil users.

Amendment Regarding Investment Residents entered into force on 1 January 2021

An individual who is an investment resident of the Astana International Financial Center is recognized as permanently residing in the RK for the current tax period if he is in the RK for at least 90 calendar days (including days of arrival and departure) in any consecutive twelve-month period ending in the current tax period. At the same time, an individual must comply with the conditions established by the Constitutional Law of the RK "On the Astana International Financial Center."

To confirm the RK residence and to apply an international treaty, as well as for other purposes, it is necessary to submit an application for the residence confirmation along with the following documents:

A notarized copy of a foreign passport or certificate of a stateless person;
A notarized copy of a document confirming the period of stay in the RK (visa or other documents);
A copy of the document confirming the payment of the fee for issuing a document confirming residence;
A confirmation letter issued by the Administration of the Astana International Financial Center for the relevant period, in the form established by the resolution of the Astana International Financial Center, on the implementation of investments in accordance with the investment tax residency program of the Astana International Financial Center;
A confirmation letter issued by the internal affairs body stating that a foreigner or stateless person is not a person whose citizenship of the RK has been terminated within the last 20 years preceding the initial application for participation in the investment tax residency program of the Astana International Financial Center.

Amendments regarding the objects of taxation for the purposes of the corporate income tax are retroactive and apply starting from 1 January 2020

The objects of corporate income tax now include:

Taxable income of controlled foreign companies and permanent establishments of controlled foreign companies, with the exception of those registered in the countries with preferential taxation;
Taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in the countries with preferential taxation.

Amendments to the regulation of profits taxation of a controlled foreign company come into force on 1 January 2020

The controlled entity must meet one of the following conditions:

The entity is connected with the resident through control (the resident has direct, indirect, or constructive control over the entity);
More than 50% of the entity is owned by the resident directly, indirectly, or constructively;
The entity is associated with a resident, such as a close relative (if a resident is an individual).

According to the latest amendments, the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company is exempt from taxation in the RK in the case of direct and (or) indirect ownership and (or) control by an investment resident of the Astana International Financial Center in a controlled foreign company.

The effective income tax rate determined as the lowest of the following:

Calculated as the ratio of the income tax for the reporting period, considered according to the approved financial statements as a current tax expense, excluding deferred taxes, to the positive amount of financial profit before tax;
Calculated as the ratio of the paid amount of the income tax for the reporting period to the positive amount of financial profit before tax.

In the absence of approved separate unconsolidated financial statements from a resident before 31 March of the second year following the reporting year, the amount of financial profit before tax of a controlled foreign company or financial profit before tax of a permanent establishment of a controlled foreign company for such a reporting period is determined by the resident at his choice in one of the following procedures:

1) Similar to the procedure for determining taxable income in accordance with the provisions of the Code;

2) The total income of the controlled foreign company or the income of the permanent establishment of the controlled foreign company for the reporting period shall be multiplied by 0.5. The amount of income is determined based on the receipts of money to the bank accounts of the controlled foreign company or the bank accounts of the permanent establishment of the controlled foreign company for the reporting period.

The following types of income are excluded if the supporting documents are in place:

Receipt of the funds to the bank accounts of a controlled foreign company or permanent establishment of a controlled foreign company during the reporting period, from other bank accounts of this controlled foreign company or its permanent establishment (domestic and interbank money transfers);
Receipt and (or) return of borrowed funds, with the exception of loan fees and penalties, fines. To apply this paragraph, the resident must have a copy of the loan agreement and the payment order for the return and (or) receipt of borrowed funds;
Receipt of erroneously credited amounts of money, subject to return in the current tax period;
Receipt of the funds as a contribution to the charter capital.

Novelties governing the calculating, withholding, and paying of individual income tax from a lump sum pension payment entered into force on 1 January 2021

In the case of a lump-sum pension payment, the tax agent calculates the individual income tax upon transfer by the unified pension savings fund to the bank account of the recipient and (or) an authorized operator.

Withholding and transfer of the amount of the individual income tax are made by the tax agent in one of the following ways at the choice of the individual:

1) the whole amount at a time of transfer;

2) monthly in equal installments for no more than 16 years according to the schedule for pension payments established by the unified pension savings fund.

When an individual takes permanent residency outside of the RK, the amount of individual income tax not withheld and transferred by the tax agent from the lump-sum pension payment shall be withheld and transferred at a time.

To a person who inherited pension savings in accordance with the legislation of the RK, the amount of individual income tax not withheld and transferred by a tax agent from a lump sum pension payment shall be withheld and transferred at a time.

A new special retail tax regime was introduced starting from 1 January 2021

Taxpayers have the right to apply for a special tax regime for retail tax, provided that they:

1) Are recognized as small and medium-sized businesses in accordance with the Entrepreneurial Code of the RK;

2) Carry out one or several activities approved by the Government of the RK for the purposes of applying this regime.

The calculation of corporate or individual income tax, with the exception of taxes withheld at the source of payment, is made by the taxpayer independently at 3% rate applied to the object of taxation for the reporting tax period. The object of taxation for a taxpayer under a special retail tax regime is the income received (to be received) during the tax period in the RK and outside, determined in accordance with the generally established procedure.

Provisions on the taxation of entities that concluded an investment agreement are in force starting from 1 January 2021

An entity that has entered into an investment agreement is a legal entity that simultaneously meets the following conditions:

Entered into an investment agreement with an authorized government body providing for tax preferences;
Implements an investment project according to the list of activities approved by the Government of the RK for an investment agreement;
Is not a subsoil user and (or) an entity engaged in the production of excisable goods;
Does not apply any special tax regimes.

An investment agreement may provide for the following preferences:

1) A decrease in corporate income tax by 100% on income from the implementation of an investment project on the activities determined by the investment agreement;

2) 0% rate for the land tax on land plots used for the implementation of the investment project;

3) 0% rate for the property tax for objects used for the implementation of an investment project;

4) Exemption of turnovers for the sale of goods, works, services from VAT when the person who has entered into an investment agreement is carrying out activities on the territory of a special economic zone;

5) Reduction of tax liabilities, calculated based on the amount of actual expenses of the taxpayer.

An entity that signed an investment agreement is not entitled to apply other provisions of the Tax Code, providing for a reduction of the corporate income tax, reduced rates and coefficients in the calculation for the property and land tax.

An entity that signed an investment agreement maintains separate tax accounting for ordinary taxable items and (or) other items, by type of activity within the investment project, defined by the investment agreement.

Amendments to the tax accounting upon re-registration of the subsoil use right for a licensed subsoil use regime entered into force on 1 January 2021

If the subsoil use right is reissued from a subsoil use contract to a licensed subsoil use regime, the reissued subsoil use contract and the subsoil use license obtained in exchange for it are considered as a single subsoil use contract. The activities of the subsoil user under the reissued subsoil use contract and the specified subsoil user under the received subsoil use license are considered as a single contractual activity for which a single separate tax accounting is maintained.

With such a re-registration of the subsoil use right from a subsoil use contract to a licensed subsoil use regime, objects of taxation and (or) objects related to taxation under the reissued contract are recognized as objects of taxation and (or) objects related to taxation, under a license obtained instead of the reissued contract, with the beginning of the tax period in which the specified re-registration of the subsoil use right was made.

The distribution of general and indirect income and expenses incurred by a subsoil user from the beginning of the relevant tax period until the date of re-registration of the subsoil use contract for a licensed regime is carried out in accordance with the Tax Code.

In this case, the taxpayer notifies the tax authority no later than 31 March of the year following the year in which the subsoil use right was reissued about the selected distribution methods, which are not subject to revision and change.

Special procedures for taxation of foreign companies involved in the electronic sale of goods and provision of electronic services to individuals will enter into force on 1 January 2022

These provisions apply to the activities of non-resident legal entities or other forms of the foreign organization of entrepreneurial activity without forming a legal entity that sell goods to individuals using an Internet site, i.e. a digital platform located on the Internet for selling goods on-line.

The VAT payer is a foreign company that:

Sells goods on the Internet site;
Provides services in electronic form.

At the same time, a foreign company does not include an entity that was registered for the purposes of VAT in accordance with articles of the Tax Code.

The VAT payer calculates the tax on selling goods on-line and providing on-line services to individuals in accordance with this section if one of the following conditions is met:

The place of residence of the individual buyer is the RK;
The location of the bank in which a bank account is opened, used by an individual-buyer to pay for services, or an electronic money operator, through which an individual buyer is paying for services, is based on the territory of the RK;
The network address of the individual buyer used when purchasing services is registered in the RK;
The international country code of the telephone number (including mobile) used to purchase or pay for services is assigned by the RK.

The issuance of invoices by the payer of the VAT for goods sold, services rendered to individuals in the electronic form is not required.

The VAT in electronic trade of goods and provision of services in electronic form to individuals is not subject to calculation and payment if:

1) The cost of such goods, services is included in the customs value of the imported goods, services, determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the RK, according to which VAT on the imported goods is paid to the budget of the RK and is not refundable in accordance with the customs legislation of the RK;

2) The cost of such goods, services is included in the amount of taxable imports, according to which the VAT on the goods imported from the member states of the Eurasian Economic Union is paid to the budget of the RK and is not refundable.

VAT on electrically traded goods and provision of services in the electronic form to individuals is calculated at 12% rate applied to the value of goods and services sold electronically.

A foreign company is obliged to pay the calculated VAT on electronically traded goods and services provided in electronic form to individuals to the budget, for each quarter no later than the 25th day of the second month following the quarter in which the sale of goods, the provision of services took place.

3. State Property

Amendments to the Regulations for the Transfer of State Property into Trust Management[13]are in force starting from 2 January 2021

According to the latest amendments, when transferring state-owned shares (interest in the charter capital) of joint-stock companies (limited liability partnerships or other legal entities) into trust management, the state retains the following rights that cannot be transferred to a trustee:

1) Changing the charter of a joint-stock company, limited liability partnership, and other legal entity;

2) Changing (increasing or decreasing) the size of the charter capital of a joint-stock company, limited liability partnership, and other legal entity;

3) Liquidation of a joint-stock company, limited liability partnership, or other legal entity, their reorganization, as well as on changing their name.

4) Giving up the state rights for the dividends when transferring shares (interests in the charter capital) of joint-stock companies (limited liability partnerships or other legal entities) into trust management.

The transfer of an object into trust management without the right of subsequent redemption is carried out on a tender basis, with the exception of the following cases:

1) Prior to the transfer of the object as a contribution to the charter capital of legal entities, if there is a decision of the Government of the RK or a local executive body on transferring it as a contribution to the charter capital of a legal entity;

2) Transfer of gas pipelines and power supply facilities;

3) Transfer of strategic objects, as well as blocks of shares (participation interests) in legal entities that own strategic objects;

4) Transfer of real estate objects and shares of joint-stock companies created in the implementation of international agreements;

5) Transfer of state information systems;

6) Transfer of objects assigned to the balance sheet of state institutions and state enterprises of the penitentiary system;

7) Transfer of voting shares (shares in the charter capital) of legal entities to autonomous educational organizations, the National Chamber of Entrepreneurs of the RK and legal entities included in its system, the World Association of Kazakhs;

8) Transfer of highways of the general use of international and republican significance to the National Operator for Management of Highways for construction, reconstruction, installation of the toll systems;

9) Transfer of the state-owned shares of the National Operator for Management of Highways;

10) Transfer of cultural objects in the form of complexes, including buildings, structures, equipment, and other property, created for the development of opera and ballet performances, with a total area of at least 40,000 square meters;

11) Transfer to a single operator in accounting of the state property of the assets of the territorial departments of the authorized body in state property management, in accordance with the approved list;

12) Transfer of real estate to the National Healthcare Operator for construction, maintenance, and operation of the healthcare facilities;

13) Transfer of state-owned shares (participation interests) of legal entities registered on the territory of the Astana International Financial Center to the joint-stock company Administration of the Astana International Financial Center.

An application for granting an object for trust management without a tender is reviewed by the founder within 15 business days.

4. Public Procurement

Amendments to the Special Procedure for Public Procurement[14]

The new procedure came into force on 20 October 2020, according to which public procurement using a special procedure is carried out during crisis situations in the following cases:

1) Acquisition of goods, works, services, including goods, services of the state material reserve, determined by the Interdepartmental Commission on Public Procurement (hereinafter - the Commission);

2) Purchase of goods, works, services from potential suppliers determined by the Commission, including implementation of budget investment projects;

3) Purchase of goods from domestic producers on the basis of information provided by the authorized body in local content development.

Now Special Procedure public procurement can be done in 3 ways:

Request for quotations;
Single source;
Competition.

At the same time, the Commission received the authority to determine:

1) Criteria for goods, works, services and (or) a list of goods, works, services, the purchases of which are carried out through a single source;

2) Criteria for potential suppliers and (or) potential suppliers from which customers will purchase goods, works, services from a single source, including as part of the implementation of budget investment projects (if the amount of purchases exceeds 750,000 times MCI[15], the Commission must obtain approval from the President and the Prime Minister of the RK);

3) Criteria for works and services and (or) a list of works and services for which public procurement is carried through a competition.

The Regulations for the Implementation of Public Procurement have been amended with regards to the financial stability of potential suppliers[16]

Potential suppliers are recognized as financially sustainable, if:

1) The income during the 3 preceding years is at least one half of the amount allocated for public procurement, but not more than 400,000 times MCI established for the corresponding financial year;

2) The indicator of taxes paid during the 3 preceding years is at least 3% of the income of a potential supplier.

For potential suppliers who are small businesses, an additional requirement is put in place:

Ø The salary fund of employees of a potential supplier for the 3 preceding years shall be at least 1/15 of the amount allocated for public procurement, but not more than 400,000 times MCI established for the corresponding financial year.

Amendments were also made to the Model Public Procurement Agreement regarding the list of documents that the supplier must provide to the customer's representative at the point of destination of the goods, the contractor/performer when accepting/handing over the work performed, and the designer/performer when accepting/handing over the work performed.

5. Subsoil Use and Energy

New Regulations for Financing Digitalization Projects in the Field of Hydrocarbons and Uranium Mining[17]came into force on 14 November 2020

Financing is carried out annually in the amount of 1% of the production costs incurred by the subsoil user during the period of hydrocarbon and uranium production based on the results of the previous year, starting from the second year of the project implementation.

The amount of financing in excess of 1% of the production costs incurred by the subsoil user at the end of the previous year is taken into account against the fulfillment of the corresponding obligations of the subsoil user in the next year.

Production costs are determined based on the data of the report on the fulfillment of license and contractual conditions for a subsoil user in the field of hydrocarbons or a report on the fulfillment of contractual conditions for a subsoil user in the field of uranium production, provided by subsoil users to the authorized body in the field of hydrocarbons and uranium production.

Amendments to the Regulations for Issuing, Changing, and Redeeming Quotas for Greenhouse Gas Emissions[18]came into force on 20 November 2020

In accordance with the latest changes, when applying for an additional volume of quotas for greenhouse gas emissions, the plant operator submits the following documents to the authorized body:

1) An application for changing the volume of quotas for greenhouse gas emissions in the form;

2) A verified passport of the installation (in case of introduction of a new stationary source);

3) A validated monitoring plan (if a new stationary source is introduced);

4) A document confirming the commissioning of the source from the beginning of the development year and the validity period of the National Plan (in the case of the introduction of a new stationary source);

5) Calculations justifying the volume of the requested additional quota for greenhouse gas emissions (in the event of an increase in the capacity of the installation).

An additional volume of quotas for greenhouse gas emissions is issued on the basis of confirmed reports on the inventory of greenhouse gases for the period of the current National Plan in the event of a shortage of the main volume of quotas.

6. Land Issues and State-owned Real Estate

New Regulations on Provision of Services in Land Relations[19]were approved

Detailed procedures brought to the uniform standards issues concerning:

Providing information from the state land registry;
Determination of the cadastral (estimated) value of the land plot;
Approval of land management projects for the formation of land plots;
Issuing a decision to change the purpose of use of the land plot;
Issuance of a permit for the use of a land plot for exploration work;
Preparation and issuance of acts for land plots;
Providing information on the quality condition of the land plot;
Issuance of a final decision on changing the use purpose of agricultural land;
Provision of a land plot for the construction of an object within the boundaries of a settlement;
Acquisition of rights to land plots that are in state ownership, for which tenders (tenders, auctions) are not required;
Coordination of the projected land plot with graphic data of the automated information system of the state land registry;
Determination of the divisibility and indivisibility of land plots;
Coordination and issuance of a project for reclamation of disturbed lands;
Sale of a land plot to private ownership at a lump sum or by installments;
Queuing up for receiving a land plot.

7. Antitrust Regulation

Amendments to the Methodology for Identifying a Monopoly High (Low) Price[20]came into force starting from 4 December 2020

The concepts of a monopoly high price of goods, comparable product markets were clarified. The analysis of the dynamics of prices and volumes of production (sale) of goods on the product market should help to identify:

1) Setting a price that exceeds the price of the same product of other entities;

2) Exceeding the growth rate of prices in comparison with the corresponding growth rates of prices in a comparable market;

3) Increasing the prices of goods by reducing physical characteristics (for example, the weight of a unit of goods);

4) Unreasonable reduction of production volumes and (or) supply or termination of production and (or) supply of goods for which there is demand or orders from consumers if there is a possibility of production or supply.

8. Customs Issues

Amendments to the List of Documents Confirming the Origin of Goods and the Regulations for Determining the Country of Origin of Goods[21]came into force on 21 November 2020

According to the changes made to the List, when executing long-term foreign trade agreements/transactions, when the cargo goes from the same consignor to the same consignee, the provision of an invoice or pro forma invoice is not required unless it contradicts the requirements of the existing (ratified) international agreements/treaties and/or rules for determining the country of origin (criteria for determining the country of origin) established unilaterally by the country (union) of import. This provision also applies to cases of exporting goods to exhibitions (fairs), issuing a certificate of origin of serial products, as well as if the goods are sold after export from RK.

If the goods are fully produced in the RK, copies of documents confirming the transfer of ownership of the goods from the manufacturer to the applicant (contract and/or invoice, and/or other document confirming the transfer of ownership from the manufacturer to the applicant).

In addition:

1) For minerals, mineral products, land resources extracted on the territory of the RK, or in the territorial sea (another water body of in the RK) or the seabed, a mining license and (or) an act of registration of a subsoil use contract and (or) a subsoil use contract is issued and (or) a trust management agreement (it is allowed to submit these documents once a year);

2) Copies of documents confirming the legality of the use of water bodies or a copy of the contract for water supply and (or) sewerage are provided for water;

3) For goods made exclusively from atmospheric air, a copy of a brief description of the technological process is provided;

4) A copy of the contract or other document confirming the transfer of ownership of the goods to the applicant is provided for electrical, thermal, and other types of energy.

Amendments to the Regulations on Determining the Country of Origin of Goods, Issuing a Certificate of Origin of Goods, and Canceling Its Validity affected the definition of some concepts. In particular, the certificate of origin of serial products is defined as a certificate of origin of goods produced by one manufacturer of the RK (legal entity or individual entrepreneur) as a part of an unchanged production process during the validity of the certificate that are exported to the Eurasian Economic Union member states (hereinafter - EAEU) in accordance with the requirements of the Decision of the Eurasian Intergovernmental Council and having a 10-digit code of the unified Commodity nomenclature of foreign economic activity of the EAEU.

A certificate of origin of serial products is issued for an unlimited number of batches of serial products transported during the period of validity of the certificate. The manufacturer, who has been issued a certificate of origin of serial products, independently certifies copies of this certificate to accompany each batch of products.

The validity period of the certificate of origin of goods is determined by international treaties that have come into force for the RK.

The "Original" form certificate is valid for 12 months from the date of issue.
The period of validity of the certificate of origin of serial products is 6 months from the date of its issue, provided that the production process remains unchanged.

New Regulations for the Execution and Registration of Conformity Declarations[22]entered into force on 30 October 2020

The Regulations provide the form of the declaration, as well as the procedure for its execution and registration. Previously issued declarations of the national standard 3.4-2017 ST are allowed for circulation until 1 March 2022.

Registration of declarations is carried out by the bodies for confirmation of conformity upon an application of an individual or legal entity. The application must be accompanied by copies of supporting documents, including the test results and measurements of products, confirming compliance with the requirements of technical regulations and (or) regulatory documents on standardization and (or) other documents for compliance with which a declaration of conformity is accepted, certified by the seal (if any) and the signature of the applicant.

9. Construction

New Regulations for the Implementation of Engineering and Geological Surveys[23]came into force on 16 October 2020

The Regulations distinguish 4 types of geotechnical surveys:

1) During development of pre-design documentation and urban planning projects - provide the study of the engineering and geological conditions of the territory (district, site, route) of the projected construction and forecasting changes in these conditions during the construction and operation of enterprises, buildings and structures;

2) During development of a project for the construction of industrial facilities, housing and structures- provide a comprehensive study of the engineering and geological conditions of the selected site (site, route) and forecast their changes during the period of construction and operation with a detail sufficient for the development of design solutions;

3) For the development of working project documentation - provide detailing and clarification of the engineering and geological conditions of specific construction sites of the projected buildings and structures, and a forecast of their changes during the construction and operation period with the detail necessary and sufficient to justify the final design decisions;

4) During the period of construction, operation and post-utilization of buildings and structures - ensure the receipt of materials and data on the condition and changes of individual components of the geological environment on the site.

New Regulations for Development, Coordination and Approval of Urban Planning Projects (Detailed Planning Projects and Development Projects)[24]entered into force on 16 October 2020

According to these Regulations, detailed planning project documents and development project documents are developed on the basis of the master plan of the settlement, in accordance with the elements of the planning structure, town planning regulations and the concept of a uniform architectural style.

Detailed project documents are developed in accordance with:

1) The main directions of the planning organization of the territory with the definition of functional and urban planning zoning;

2) Red, yellow lines and building regulation lines;

3) Reservation of the territory for the placement of objects of social, cultural and communal services for the population, the organization of the road network and transport services, routing of engineering communications;

4) Transverse profiles of streets;

5) Improvement and landscaping of the territory;

6) Public urban planning restrictions;

7) Engineering communications plan;

8) Road infrastructure development plan;

9) The concept of a uniform architectural style for the capital, cities of republican and regional significance.

The detailed project documents also address issues of providing low-mobility groups of the population with access to social and other facilities.

The Regulations for Organizing Activities and Performing the Functions of the Customer (developer)[25]have been amended regarding the design assignment

Now the design assignment is an integral part of the contract for the execution of the request for the development of pre-design and (or) design (design and estimate) documentation and becomes mandatory for the parties from the moment it is approved by the customer.

In the assignment for the design of facilities financed by public investments and funds of the quasi-public sector, a mandatory requirement is the use of building materials, equipment, products and structures of Kazakhstani production registered in the database of goods, works, services and their suppliers.

In addition, in the assignment for the design of objects of social, cultural, public and administrative purposes in all spheres of the economy, for which the development of a feasibility study is not required, that financed by public investments, a mandatory requirement is the customer's indication of the estimated marginal cost of construction in the investment proposal.

10. Digital sector and personal data

Amendments to the Regulations on Registration, Use and Distribution of Domain Names in the Kazakhstani segment of the Internet[26]

Now the use of a domain name can be suspended for the following reasons:

Lack of a safety certificate (domestic or foreign);
Placement of Internet resources on hardware and software complexes outside the territory of the RK.

The Regulations on the Use of Electronic Documents Using the Digital Document Service regulate the access of the third parties[27]

The service of digital documents is part of the infrastructure of the electronic government and is intended for the creation, storage, and use of electronic documents while providing public services, as well as while interacting with individuals and legal entities, receiving and providing services in electronic form.

Through the mobile application of this service, it is possible to access digital documents, as well as provide them to third parties. Access is granted by:

Reading a QR code;
One-time password;
A short message in response to an e-government notification.

The Regulations for the Collection and Processing of Personal Data[28]came into force on 7 November 2020

The Regulations contain provisions on the procedure and timing for the collection and processing of personal data and regulate in detail such issues as anonymization of personal data, their blocking, and destruction.

Separately, the issue of processing personal data during court proceedings has been resolved. To ensure the safety of participants in the trial and to protect secrets protected by law when collecting and using or distributing by the third parties, judicial acts of the Supreme Court of the RK, local and other courts of the RK, personal data are excluded (depersonalized) from them. In this case, the third parties assume obligations to ensure compliance with the requirements of the law.

Personal data in relation to judicial acts are:

1) Last and first names, patronymics, date, and place of birth, place of residence or stay, telephone numbers, details of a passport or other identity document, individual identification number - an individual, taxpayer identification number - an individual registered as an individual entrepreneur of the participants in the trial;

2) Information about the location of the land plot, building, structure, residential building, apartment, vehicle, other information about the property and about the funds of the participants in the trial held in banks or other credit organizations, if this information relates to the merits of the case.

11. Healthcare and Pharmaceuticals

New Regulations for the Examination of Temporary Disability and the Issuance of Certificate of Temporary Disability[29]came into force on 30 November 2020

New Regulations are brought in line with the new Code "On People's Health and the Health Care System." The number of subjects carrying out the examination of temporary disability and the issuance of a certificate of temporary disability includes medical advisory commissions of a medical organization.

When carrying out an examination of temporary disability, a medical worker (doctor, paramedical worker):

1) Establishes signs of temporary disability based on an assessment of the state of health, occupation and work conditions, social factors;

2) Determines the period of temporary disability;

3) Issues a sheet or certificate of temporary disability and appoints the date of the next visit to the doctor, recording it in the primary medical documentation;

4) In a timely manner, sends the patient for a consultation to the Medical Commission and Medical and Social Examination (hereinafter - MSE).

New Regulations for the Suspension, Prohibition, or Withdrawal from Circulation, or Restriction of the Use of Certain Medications and Medical Devices[30]came into force on 22 January 2021

The Ministry of Health of the RK decides to suspend or prohibit the use, sale, or production of medications and medical devices, as well as to withdraw them from circulation or to restrict their use in the following cases:

1) Non-compliance of medications and medical devices with the requirements of the legislation of the RK;

2) Detection of adverse reactions to medications that are dangerous to human health, not specified in the instructions for medical use, or an increase in the frequency of detecting cases of serious adverse reactions specified in the instructions, or low therapeutic efficacy, or the availability of information on suspension and (or) their withdrawal from the market in other countries due to the identification of serious adverse reactions with an unfavorable benefit-risk ratio;

3) Detection, in the process of using medical devices, of defects in design, the principle of operation, production performance that affect the safety of their use;

4) Violation of the approved production process of medications and medical devices that affects the safety, quality, and efficiency of their use;

5) Availability of data on the health damage of a patient or consumer in connection with the use of medications and medical devices;

6) Obtaining data on the inadequacy of the scientific and technical level of production technology and quality control, ensuring a decrease in the level of safety in the use of medications and medical devices;

7) Applications of the holder of the registration certificate for suspension, revocation of the registration certificate or withdrawal from circulation or restriction of the use of the medication and medical device;

8) Non-compliance of medications with the requirements of good pharmaceutical practices of the RK and (or) the Eurasian Economic Union, identified based on the results of pharmaceutical inspection;

9) Non-fulfillment of pharmacovigilance obligations by the holder of the registration certificate of the medication and the manufacturer of the medical device for monitoring the safety, quality, and effectiveness of medical devices.

New Regulations of Ethics for the Promotion of Medications and Medical Devices[31]entered into force on 7 January 2021

These Regulations apply to health care subjects, subjects in the field of circulation of medications and medical devices, medical and pharmaceutical workers, members of professional associations.

According to the Regulations, activities to promote safe, high-quality, and effective medications and medical devices from the developer and (or) manufacturer of a medication or medical device to the consumer are carried out on the basis of the principles of fair competition and the responsibility of all parties involved.

New Regulations for Advertising of Medications and Medical Devices[32]entered into force on 3 January 2021

In addition to a visual and understandable recommendation before prescribing and using to carefully read the instructions for medical use, advertising materials should contain a warning with the following content "Self-medication can be harmful to your health."

In addition, it was determined that the following information should not be considered as advertising of medications and medical devices:

1) Information related to human health or diseases;

2) Instructions for medical use, trade catalogs, price lists, reference materials, scientific information material, methodological and educational materials of a medical nature;

3) Information about an individual and (or) a legal entity that manufactures or sells medication and (or) a medical device;

4) A logo, trade, and (or) international non-proprietary name applied to industrial products distributed among medical and pharmaceutical workers (pens, notebooks, bags, medical gowns, calendars, business card holders, flash drives, etc.).

The term for consideration of documents by an expert organization was reduced from 20 working days to 10 days.

New Regulations for the Destruction of Medications and Medical Devices[33]came into force on 10 November 2020

The Regulations were supplemented with the following provisions. Degraded, falsified, expired medications and medical devices are isolated from the rest of the products and placed in storage in a specially designated place protected from unauthorized access. Such products are marked with the inscription: "NO USE." As medications and medical devices accumulate, they are destroyed at least once a quarter in the presence of the commission.

New Qualification Requirements for Medical and Pharmacological activities[34]came into force on 17 November 2020

The requirements include clarifications regarding functioning medical and (or) special equipment, medical devices, furniture, inventory, vehicles, and other transportation means. In addition, confirmation of advanced training is no longer required for graduates of internship, residency, a secondary educational institution who completed their studies no later than 5 years at the time of submission of documents.

12. Labor relations

Labor, Civil and Entrepreneurial Codes have new provisions governing the service of the staffing agencies[35]

According to the latest amendments, contracts for the personnel provision are concluded between the sending and receiving parties. The sending party can be legal entities registered in the RK, providing staffing services, including branches of foreign legal entities.

The sending party concludes an employment contract or an addendum to the employment contract and sends its employees to the receiving party to perform the labor functions determined by their employment contracts, in the interests, under the management and supervision of the receiving party. The sending party is the employer for the employees working at the receiving party and has the rights and obligations provided for by the Labor Code.

Amendments to the Law “On Employment of the Population” related to the personnel provision

This law was supplemented with provisions stipulating that when establishing quotas for the employment of disabled people, persons on probation, persons released from penitentiary institutions, minors without parental care, the employees of the sending party should not be included in the total number of the employees. However, when obtaining work permits for foreign labor, such employees should be included in the overall count when determining the ratio of foreign employees and Kazakhstani personnel.

Amendments to the Law on “Compulsory Insurance of Employees against On-the-job Accidents”[36]came into force on 16 December 2020

The provisions of this law related to the insurer, including the insurance organization, now apply to the branches of non-resident insurance organizations opened in the territory of the RK.

13. Foreign Citizens in Kazakhstan

Amendments regarding detention terms during the deportation of foreign citizens from the RK[37] came into force on 30 December 2020

The court makes the decision on deportation and the foreign citizen is obliged to leave the RK within the period specified in this decision. The execution of a court decision on deportation is carried out through a controlled independent departure of the expelled person or forced deportation of such person from the territory of the RK.

If the person in respect of whom the deportation decision has been made does not leave the territory of the RK within the period specified in the decision, he or she will be subject to preventive detention and forced deportation upon the approval of the court.

Preventive detention of such a person is allowed for the period necessary to organize his deportation from the RK, but shall not exceed 30 days. The detention of such a person is carried out in a special institution of the internal affairs bodies.

The no-visa entry is suspended until 1 May 2021

According to the latest amendments to the Rules for the Entry and Stay of Immigrants in the RK[38], the previously suspended no-visa regime for citizens of some countries of Europe, America, and Asia, provided they stay in Kazakhstan for no more than 30 days, has been suspended for another 5 months.

Information contained in this Client Update is of general nature and cannot be used as legal advice or recommendation. Please note that Kazakhstan is an emerging economy, and its legislation and legal system are in constant development. Should you have any questions or want to discuss matters addressed in this Client Update, please contact us.

[1] Resolution of the Board of the Agency for the Regulation and Development of the Financial Market of the Republic of Kazakhstan dated 23 November 2020 No. 110 "On Approval of the Regulations for Assessment of the Level of Protection against Information Security Threats."

[2] Resolution of the Board of the Agency of the Republic of Kazakhstan for the Regulation and Development of the Financial Market dated 30 November 2020 No. 114 "On Approval of the Regulations for Liquidation and Requirements for Liquidation Commissions of the Banks under Forced Liquidation."

[3] Resolution of the Board of the Agency of the Republic of Kazakhstan on Regulation and Development of the Financial Market No. 113 dated 23 November 2020 "On Amendments to Certain Regulatory Legal Acts of the Republic of Kazakhstan on Financial Market Regulation."

[4] Resolution of the Board of the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market dated 23 November 2020 No. 108 "On Approval of the Regulations for Licensing Microfinance Activities, Qualification Requirements and the List of the Supporting Documents."

[5] Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 30 November 2020 No. 139 “On Amendments to Certain Regulatory Legal Acts of the National Bank of the Republic of Kazakhstan on Payments and Payment Systems.”

[6] Resolution of the Board of the Agency of the Republic of Kazakhstan on Regulation and Supervision of the Financial Market No. 124 dated 20 December 2020 "On Amendments to the Resolution of the Board of the Agency of the Republic of Kazakhstan on Regulation and Supervision of Financial Market and Financial Organizations No. 77" On Approval of the Rules for Compulsory Liquidation insurance (reinsurance) organizations.”

[7] Joint Resolutions of the Board of the National Bank of the Republic of Kazakhstan dated 21 December 2020 No. 151, the Board of the Agency of the Republic of Kazakhstan on Regulation and Development of the Financial Market No. 125 dated 22 December 2020 and Resolution of the Minister of Finance of the Republic of Kazakhstan dated 22 December 2020 No. 1223 "On Approval of the Regulations for Business Entities on Cash Withdrawals from the Bank Accounts.”

[8] Joint Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 21 December 2020 No. 150 and Resolution of the Minister of National Economy of the Republic of Kazakhstan dated 23 December 2020 No. 95 “On Approval of the Maximum Amounts of Cash Withdrawals by Business Entities from their Bank Accounts, as well as Business Entities for Which the Requirement to Withdraw Cash from the Bank Accounts does not apply.”

[9] Resolution of the Minister of Finance of the Republic of Kazakhstan dated 30 September 2020 No. 938 "On Approval of the Regulations for the Submission by Financial Monitoring Entities of Information on Transactions Subject to Financial Monitoring and Signs of Identifying a Suspicious Transaction."

[10] Resolution of the Board of the Agency of the Republic of Kazakhstan for the Regulation and Development of the Financial Market dated 12 October 2020 No. 97 "On Approval of the Requirements for the Internal Control Rules in for Anti-Money Laundering of the Proceeds from Crime and the Financing of Terrorism for Insurance (Reinsurance) Organizations and Insurance Companies and Brokers."

[11] Resolution of the Board of the Agency of the Republic of Kazakhstan for the Regulation and Development of the Financial Market dated 12 October 2020 No. 98 "On Approval of the Requirements for the Internal Control Rules for Anti-Money Laundering of the Proceeds from Crime and the Financing of Terrorism for the Stock Exchange."

[12] Law of the Republic of Kazakhstan dated 10 December 2020 No. 382-VI "On Amendments to the Code of the Republic of Kazakhstan" On Taxes and Other Mandatory Payments to the Budget "(Tax Code) and the Law of the Republic of Kazakhstan" On the Enactment of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget "(Tax Code)".

[13] Resolution of the Minister of National Economy of the Republic of Kazakhstan dated 11 December 2020 No. 93 "On Amendments to the Resolution of the Minister of National Economy of the Republic of Kazakhstan dated 16 January 2015 No. 17" On Approval of the Regulations for Transferring State Property into Trust and the Model Contract for Trust Management of State Property."

[14] Resolution of the Government of the Republic of Kazakhstan dated 16 October 2020 No. 667 "On Amendments to the Resolution of the Government of the Republic of Kazakhstan dated 20 March 2020 No. 127" On Determining a Special Procedure for Public Procurement."

[15] Monthly Calculated Index equal to 2,917 tenge in 2021.

[16] Resolution of the Minister of Finance of the Republic of Kazakhstan dated 28 October 2020 No. 1050 "On Amendments to the Resolution of the Minister of Finance of the Republic of Kazakhstan dated 11 December 2015 No. 648" On Approval of the Regulations for Public Procurement."

[17] Joint Order of the Minister of Energy of the Republic of Kazakhstan dated 30 October 2020 No. 373 and Acting Of the Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan dated 30 October 2020 No. 410/НҚ "On Approval of the Regulations for Financing Digitalization Projects in the Field of Hydrocarbons and Uranium Mining at the rate of 1% of the Production Costs Incurred by the Subsoil User During the Production of Hydrocarbons and Uranium based on the results of the previous year.”

[18] Resolution of the Acting Of the Minister of Ecology, Geology and Natural Resources of the Republic of Kazakhstan dated 3 November 2020 No. 276 "On Amendments to the Resolution of the Minister of Energy of the Republic of Kazakhstan dated 28 June 2016 No. 292" On Approval of the Regulations for the Issue, Amendment and Repayment of Quotas for Greenhouse Gas Emissions."

[19] Resolution of the Minister of Agriculture of the Republic of Kazakhstan dated 1 October 2020 No. 301 "On Approval of the Regulations for the Provision of Public Services in Land Relations."

[20] Resolution of the Chairman of the Agency for the Protection and Development of Competition of the Republic of Kazakhstan dated 19 November 2020 No. 1 "On Amendments to the Resolution of the Minister of National Economy of the Republic of Kazakhstan dated 4 May 2018 No. 173" On Approval of the Methodology for Identifying a Monopoly High (Low) Price."

[21] Resolution of the Minister of Trade and Integration of the Republic of Kazakhstan dated 4 November 2020 No. 247-NҚ “On Amendments to the Resolution of the Deputy Prime Minister of the Republic of Kazakhstan - Minister of Industry and New Technologies of the Republic of Kazakhstan dated 8 July 2014 No. 257 "On Approval of the List of Documents, Confirming the Origin of Goods" and to the Resolution of the Acting Minister for Investment Development of the Republic of Kazakhstan dated 24 February 2015 No. 155" On Approval of the Regulations for Determining the Country of Origin of Goods, Issuing a Certificate of Origin of Goods and Canceling its Validity."

[22] Resolution of the Minister of Trade and Integration of the Republic of Kazakhstan dated 14 October 2020 No. 224-NҚ "On Approval of the Form, Procedure for Drawing up and Registering Conformity Declarations."

[23] Resolution of the Minister of Industry and Infrastructure Development of the Republic of Kazakhstan dated 30 September 2020 No. 509 "On Approval of the Regulations for the Implementation of Engineering and Geological Surveys."

[24] Resolution of the Minister of Industry and Infrastructure Development of the Republic of Kazakhstan dated 30 September 2020 No. 505 "On the Approval of the Regulations for the Development, Coordination and Approval of Urban Planning Projects (Detailed Planning Projects and Development Projects)."

[25] Resolution of the Minister of Industry and Infrastructure Development of the Republic of Kazakhstan dated 2 October 2020 No. 513 "On Amendments to the Resolution of the Minister of National Economy of the Republic of Kazakhstan dated 19 March 2015 No. 229" On Approval of the Regulations for Organizing Activities and Performing the Functions of a Customer (Developer)."

[26] Resolution of the Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan dated 28 September 2020 No.354/НҚ "On Amendments to the Resolution of the Minister of Defense and Aerospace Industry of the Republic of Kazakhstan dated 13 March 2018 No.38/НҚ" On Approval of the Regulations for Registration, Use and Distribution of Domain Names in the Kazakh Segment of the Internet.”

[27] Resolution of the Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan dated 28 September 2020 No.352 / NҚ "On Approval of the Regulations for the Formation, Verification and Use of the Electronic Documents Using the Digital Document Service."

[28] Resolution of the Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan dated 21 October 2020 No.395/NҚ "On Approval of the Regulations for the Collection and Processing of the Personal Data."

[29] Resolution of the Minister of Health of the Republic of Kazakhstan dated 18 November 2020 No. ЌR DSM-198/2020 “On Approval of the Regulations for the Examination of Temporary Disability and Issuing Certificate of Temporary Disability."

[30] Resolution of the acting Minister of Health of the Republic of Kazakhstan dated 24 December 2020 No.DSM-322/2020 "On Approval of the Regulations for Suspension, Prohibition or Withdrawal from Circulation or Restriction of the Use of Medications and Medical Devices."

[31] Resolution of the Minister of Health of the Republic of Kazakhstan dated 21 December 2020 No.ҚР DSM-294/2020 "On Approval of the Regulations of Ethics in the Promotion of Medications and Medical Devices."

[32] Resolution of the Minister of Health of the Republic of Kazakhstan dated 20 December 2020 No.ҚР DSM-288/2020 "On Approval of the Regulations for Advertising Medicines and Medical Devices."

[33] Resolution of the Acting Minister of Health of the Republic of Kazakhstan dated 27 October 2020 No.ҚР DSM-155/2020 "On Approval of the Regulations for the Disposal of Medications and Medical Devices That Have Become Unusable Due to the Expiration, Forged Medications and Medical Devices and Others That Do Not Meet the Requirements of the Legislation of the Republic of Kazakhstan."

[34] Resolution of the Minister of Health of the Republic of Kazakhstan dated 22 October 2020 No.ҚР DSM-148/2020 “On Approval of Qualification Requirements for Medical and Pharmaceutical Activities."

[35] Law of the Republic of Kazakhstan dated 19 December 2020 No. 386-VI "On Amendments to Certain Legislative Acts of the Republic of Kazakhstan on the Services of Personnel Provision."

[36] Law of the Republic of Kazakhstan dated 2 January 2021 No. 399-VI ЗРК "On Amendments to Certain Legislative Acts of the Republic of Kazakhstan on the Restoration of Economic Growth."

[37] The Law of the Republic of Kazakhstan dated 19 December 2020 No. 385-VI "On Amendments to Certain Legislative Acts of the Republic of Kazakhstan on the Regulation of the Periods of Detention During the Deportation Proceedings of the Persons from the Republic of Kazakhstan."

[38] Resolution of the Government of the Republic of Kazakhstan dated 30 October 2020 No. 727 "On Some Issues of Entry and Stay of the Immigrants in the Republic of Kazakhstan and Their Departure from the Republic of Kazakhstan."