I.O'S ORDER. MINISTER OF AGRICULTURE OF THE REPUBLIC OF KAZAKHSTAN

of July 23, 2018 No. 317

About approval of Rules of subsidizing on compensation of part of the expenses incurred by the subject of agro-industrial complex in case of investment investments

According to the subitem 15) Item 1 of article 6 of the Law of the Republic of Kazakhstan "About state regulation of development of agro-industrial complex and the rural territories", the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services" PRIKAZYVAYU:

1. Approve the enclosed Rules of subsidizing on compensation of part of the expenses incurred by the subject of agro-industrial complex in case of investment investments (further - Rules).

2. Recognize invalid:

1) the order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Agriculture of the Republic of Kazakhstan of February 1, 2017 No. 48 "About approval of Rules of subsidizing on compensation of part of the expenses incurred by the subject of agro-industrial complex in case of investment investments" (it is registered in the Register of the state registration of regulatory legal acts No. 14816, it is published on March 7, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan);

2) the order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Agriculture of the Republic of Kazakhstan of November 28, 2017 No. 473 "About introduction of amendments to the order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Agriculture of the Republic of Kazakhstan of February 1, 2017 No. 48 "About approval of Rules of subsidizing on compensation of part of the expenses incurred by the subject of agro-industrial complex in case of investment investments" (it is registered in the Register of the state registration of regulatory legal acts No. 16091, it is published on December 15, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).

3. To provide to department of investment policy of the Ministry of Agriculture of the Republic of Kazakhstan in the procedure established by the legislation:

1) the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of the state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after the state registration of this order the direction it the copy on official publication in periodic printing editions;

4) placement of this order on Internet resource of the Ministry of Agriculture of the Republic of Kazakhstan after its official publication.

3. To impose control of execution of this order on the supervising vice-Minister of Agriculture of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication, except for parts three of Item 16 of Rules which becomes effective since January 1, 2019.

It is approved Minister of information and communications of the Republic of Kazakhstan "____" ____________ 2018

______________ D. Abayev

It is approved Minister of investments and development of the Republic of Kazakhstan "____" ____________ 2018

______________ Zh. Kasymbek

It is approved Acting minister of finance of the Republic of Kazakhstan "____" __________ 2018

______________ B. Sholpankulov

It is approved Acting minister of national economy of the Republic of Kazakhstan "____" ____________ 2018

______________ R. Dalenov

 

Approved by the Order of the acting minister of agricultural industry of the Republic of Kazakhstan of July 23, 2018 No. 317

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

Chapter 1. General provisions

1. These rules of subsidizing on compensation of part of the expenses incurred by the subject of agro-industrial complex in case of investment investments (further - Rules) are developed according to the subitem 15) of Item 1 of article 6 of the Law of the Republic of Kazakhstan "About state regulation of development of agro-industrial complex and the rural territories" (further - the Law), the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further - the Law on the state services) and determine procedure for subsidizing by compensation of part of the expenses incurred by the subject of agro-industrial complex (further - the AIC), in case of investment investments.

2. Main objective of subsidizing on compensation of part of the expenses incurred by the subject of the AIC in case of investment investments, is increase in goods availability, works and services within implementation of investment projects in the priority directions (sectors) of the AIC by decrease in capital intensity and increase in payback of the enclosed investments.

In these rules the following terms and determinations are used:

1) the investment project in the AIC (further - investment the project) - the complex of actions providing investment investments on creation new, reconstruction, expansion of production capacities, acquisitions of the equipment, machines and the equipment according to passports of projects;

2) the investor in the AIC (further - the investor (uslugopoluchatel)) - the subject of entrepreneurship performing investment investments and who is engaged in production and (or) conversion of agricultural products which main or secondary type of activity belongs to Sections of the general qualifier of types of economic activity (further - OKED) according to the list of the main or secondary type of activity for the subject of the entrepreneurship performing investment investments and engaged in production and (or) conversion of agricultural products provided by appendix 1 to these rules;

3) the special account - the account of financial institution in bank of the second level on which the amount of investment subsidies in accordance with the terms of Chapter 4 of these rules is credited;

4) the agricultural equipment (further - the equipment) - the equipment intended for mechanization, to electrification and automation of agricultural works of which owing to specifics of its operation the immovability of Basic and case Elements of design, rather bearing area, during execution of engineering procedures is characteristic;

5) the farm vehicle (further - the machine) - the self-propelled agricultural machinery, trailed and mounted implements intended for mechanization of agricultural works (in agriculture and livestock production) of which mobility of Basic and case Elements, rather bearing area, during execution of engineering procedures is characteristic;

6) agricultural machinery (further - the equipment) - wide range of the technical means intended for performance improvement of work in agricultural industry by mechanization, electrification and automation of separate transactions or processes;

7) the administrator of the budget program (further - the administrator) - local executive bodies of areas, cities of republican value, the capital;

8) creation of new production capacities - construction of buildings, constructions of production assignment and equipping by their equipment, by machines, the equipment according to the list of passports of projects provided by appendix 2 to these rules;

9) personal account - set of the records containing in the register, allowing to identify the registered person for the purpose of registration of requests for subsidizing and accounting of transactions on them;

10) the passport of the project - the list and share of compensation of investment investments on creation new, reconstruction, expansion of production capacities, acquisitions new, earlier unused the equipment, machines, the equipment and other fixed assets, works and services which are subject to investment subsidizing specified in appendices 2 and 3 to these rules;

11) expansion of the operating production capacities - the actions providing construction of additional production capacities on the operating object, equipment of the operating production capacities missing or necessary new, earlier unused equipment, the equipment and by machines according to appendix 3 to these rules;

12) investment investments - the costs directed to creation new or expansion of the operating production capacities;

13) investment subsidizing - compensation of part of the expenses incurred by the investor (uslugopoluchatel) in case of investment investments;

14) working body for questions of investment subsidizing (further - working body (service provider)) - the local executive body of areas, cities of republican value and the capital in the field of agricultural industry authorized for consideration of requests of investors (uslugopoluchatel) and decision making about payment/refusal in providing investment subsidies;

15) the agreement of investment subsidizing - the agreement signed between working body (service provider) and the investor (uslugopoluchatel), providing procedure and conditions of money transfer of investment subsidies, the course of monitoring, responsibility of the parties and other conditions;

16) financial institutions - the banks of the second level, the microfinancial organizations, credit institutions having the corresponding license for the right of banking operations, leasing companies, credit partnerships;

17) industrial complex - set of the interconnected production capacities (buildings, constructions, the mounted equipment, engineering networks) directed to production, conversion, storage, packaging of agricultural products;

18) production capacity - the maximum release of agricultural products and/or food of object of production in kind for unit of time (hour, days, month, year);

19) the request - the electronic request for receipt of investment subsidies by investors (uslugopoluchatel) in case of investment investments in form according to appendices 4 and 5 to these rules;

20) reconstruction - construction, reorganization and (or) expansion and (or) change of purpose of objects according to appendix 3 to these rules;

21) the state information system of subsidizing (further - GISS) - the organizational arranged set of information and communication technologies, service personnel and technical documentation intended for rendering services in accomplishment of processes of subsidizing giving opportunity of registration of the request for receipt of subsidies and also its processings by means of automatic verification of the request for compliance to subsidizing conditions;

22) the electronic register of requests for subsidizing (further - the register) - set of data on requests for subsidizing of agro-industrial complex, and also about borrowers, financial institutions, and other data reflected in GISS;

23) the web portal of the state information system of subsidizing (further - the web portal) - the Internet resource placed on the Internet, providing access to the state information system of subsidizing;

24) the digital signature (further - the EDS) - set of electronic digital symbols created by means of the digital signature and confirming reliability of the electronic document, its accessory and invariance of content.

3. Subsidizing of costs for installation and construction works is performed according to the investment projects providing achievement of indicators on performance and/or productivity and/or sales volumes of products and/or utilization of capacity according to the business plan of the project.

At the same time, within creation new or expansions of the operating production capacities investment subsidizing of reconstruction of object according to passports of the projects specified in appendix 3 to these rules is allowed.

If the investment project provides only acquisition and mounting of separate types of the equipment without development of the design estimates, the acquired equipment in the limits set the maximum allowable cost for calculation of subsidies for expansion per unit of capacity and share of compensation of investment investments from equipment cost according to purchase and sale agreements (leasing), delivery agreements and (or) installation of equipment, and also to related documents (the customs declaration, invoices, documents confirming payment) is subject to subsidizing.

Subsidizing on line items 1.1, 13.1, 29.1, 29.2.1 of the passport of the project No. 1 "Acquisition of agricultural machinery, machines and the equipment" is performed only in the presence of the agreement on industrial assembly on brand of agricultural machinery.

Availability of the agreement on industrial assembly on brand of agricultural machinery is confirmed by the producer of agricultural machinery.

4. Annually till February 1 of the corresponding year the working body (service provider) creates and registers in GISS group of specialists (further - group of specialists) from number of persons employed of working body (service provider), local executive bodies (including district/city) and other organizations, being representatives of the public and non-governmental industry organizations.

In case of survey of objects according to passports of the projects providing creation new, reconstruction, expansion of production capacities the group of specialists joins specialists of management concerning construction, town planning and architecture of local executive bodies of areas, cities of republican value, the capital.

If the investment project supposes only acquisition of the equipment with the state registration within passports of projects No. 1 and No. 1.1, that survey of object of the investor (uslugopoluchatel) by group of specialists is not required.

According to other investment projects the group of specialists in all passports of the projects, except as specified, specified in part three of this Item performs verification of documents, survey of object of the investor (uslugopoluchatel), the acquired equipment on compliance to the conditions provided in passports of projects with the annex of confirmatory photos and video records, also checks equipment in place availability, achievement of load of production capacities.

Check of achievement of load of production capacities is performed according to the passports of projects specified in Item 16 of these rules.

At least 2 (two) specialists who will be determined by working body (service provider) go to each object.

Survey is performed in the presence of the investor (uslugopoluchatel) or his authorized representative and his result is drawn up by the inspection report of object of the investor and the certificate in achievement of load of production capacities in form according to appendix 6 to these rules (further - the inspection report of object).

5. Persons which are part of group of specialists according to item 4 of these rules have continuous access to GISS, except as specified, when to specified persons access to GISS is organic in connection with stay on leave, business trip, in the period of temporary disability, dismissal. Restriction of access to GISS is confirmed by the notification on restriction of access for the member of group of specialists in the state information system of subsidizing in form according to appendix 7 to these rules.

6. Investment subsidizing is combined with other measures of the state support, except for the measures providing cost recovery in case of investment investments.

The organizations are not allowed to investment subsidizing, fifty and more percent of shares (share in the authorized capital) which directly or indirectly belong to the state, national managing holding, national holding, the national company.

The requirement specified in part two of this Item does not extend to cases of subsidizing of the investor (uslugopoluchatel) in case of acquisition of the equipment, the machine and the equipment by it in leasing using the mechanism of transfer of investment subsidies advance payment to financial institution into the special account according to Chapter 4 of these rules.

7. Investment subsidies are not provided to investors (uslugopoluchatel) concerning whom liquidation procedures, rehabilitations or bankruptcies, and also activities which it is suspended according to the Law of the Republic of Kazakhstan "About rehabilitation and bankruptcy" (further - the Rehabilitation act and bankruptcy) are begun.

Chapter 2. Main conditions of investment subsidizing

8. Investment subsidizing is performed according to passports of the projects specified in appendix 3 to these rules and made in the place of implementation of the investment project.

The list of the main requirements to rendering the state service "Subsidizing on Compensation of Part of the Expenses Incurred by the Subject of Agro-industrial Complex in case of Investment Investments" is stated in annex 8 to these rules (further - the List of the main requirements to rendering the state service).

9. Investment subsidies are provided according to the investment projects put into operation not earlier than three years about year of submission of the electronic request for subsidizing. At the same time, new, earlier unused equipment, machines or the equipment, year of release not earlier than three years before date of input of the investment project in operation are subject to subsidizing.

The investor puts to the request for investment subsidizing the act of commissioning of the investment project within which acquisition of the equipment, machines and/or the equipment is performed.

When calculating the amount of investment subsidies production capacity of the new, earlier unused equipment corresponding to conditions of this Item is applied.

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

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

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

11. For passports of projects No. 1 (in the presence of the minimum standard rate on livestock), No. 4, No. 6 needs availability at the investor (uslugopoluchatel) of the corresponding number of the conditional heads of cattle which proves to be true as a result of information exchange of information system of subsidizing and the database on identification of farm animals.

In case of application from agricultural cooperative the cumulative number of uterine livestock of the farm animals registered at members of agricultural cooperative is considered.

Coefficients of transfer of livestock of farm animals in the conditional head of cattle which are specified in passports of projects are performed according to appendix 9 to these rules.

12. For passports of projects No. 1 (in the presence of the minimum standard rate on the parcels of land), No. 2, No. 4, No. 11, No. 13, No. 14 needs availability at the investor (uslugopoluchatel) of the land site (ov) of agricultural purpose on the right of land use and (or) private property of the respective area, GISS confirmed as a result of information exchange with information system of the single State Immovable Property Cadastre.

In case of application from agricultural cooperative the total area of the parcels of land of agricultural purpose registered at members of agricultural cooperative is considered.

At the same time membership in agricultural cooperative proves to be true by information exchange of GISS with the state database "Legal entities".

In case of application according to passports of projects No. 1, No. 2, No. 4, No. 11, No. 13, No. 14 from country or the farm performing activities in the form of joint venture for which members the parcels of land are registered providing subsidy on the acquired technicians and (or) the cars registered on the member country or farm is allowed.

Membership in country or farm proves to be true by reconciliation with data of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

13. Investment subsidizing is performed in case of request compliance to the passports of projects specified in appendix 3 to these rules, and also requirements of these rules.

14. Confirmation of goods purchased, works and services as electronic invoices is performed by means of information system of electronic invoices (except for the programs of preferential financing provided without joint financing from investing party (uslugopoluchatel) through the subsidiary and dependent companies of national managing holding in the field of agro-industrial complex). The expenses performed till January 1, 2020 are confirmed by paper invoices.

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

14-1. In case of non receipt by the investor (uslugopoluchatel) of subsidies (in case of non-use of the electronic invoice for receipt of measures of the state support), according to the address of the investor (uslugopoluchatel) the working body (service provider) by means of GISS within 5 (five) working days performs unblocking of electronic invoices.

15. Investment subsidies are paid after commissioning new, reconstruction, expansions of production capacities and/or acquisitions of the equipment, machines and the equipment, except as specified, of stipulated in Item 32 these rules. In case of implementation of the investment project by introduction of queue or start-up complex, subsidizing of queue or start-up complex is performed.

At the same time, subsidizing of costs within reconstruction of production capacities is performed not more often than 1 time in 5 (five) calendar years.

16. Calculation of investment subsidies is perfromed on actually enclosed investments. The percent (further - %) cost recoveries is established according to the share of compensation provided in passports of projects.

According to passports of projects No. 7, No. 8 (on the milk-processing plant), No. 10, No. 19, No. 24, No. 25, No. 26, No. 27, No. 27.1, No. 28, No. 29 during creation of new production capacities, investment subsidies are paid by two tranches:

1) the first tranche in the amount of 50 (fifty) % of the total amount of investment subsidies after commissioning of the facility;

2) the second tranche in the amount of 50 (fifty) % of the total amount of investment subsidies after achievement of volumes of production at least 50 (fifty) % from general production capacity in the terms provided by the business plan.

In case of achievement by the investment project at the time of application of the volumes of production of 50 (fifty) % from general production capacity and more, investment subsidies are paid by one tranche.

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

to 50 (fifty) %:

according to the passport of the project No. 1 "Acquisition of agricultural machinery, machines and the equipment" for agricultural cooperatives on the following line items: 1.1; 13.3; 14; 19; 20; 21; 23; 24; 25; 26; 29; 30; 34; 36;

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

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

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

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

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

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

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

to 80 (eighty) %:

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