of November 17, 2022 No. 911
About determination of criteria of implementation of the biddings by securities at the exchange
According to the subitem 4) of Item 2 of Article 241, the subitem 7) of Item 1 of Article 341, the subitem 3) of Item 9 of Article 645, the subitem 3) of article 654 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)
1. Determine the following criteria of implementation of the biddings by securities at the exchanges functioning in the territory of the Republic of Kazakhstan in case of compliance to which dividends on these securities are not subject to the taxation:
1) the amount of security transactions makes at least 25 (twenty five) million tenges in calendar month;
2) the quantity of security transactions makes at least 50 (fifty) transactions in calendar month.
For the purposes of part one of this Item the performed security transactions are considered.
2. To joint-stock companies "Kazakhstan stock exchanges" (in coordination) and "The exchange of the International financial center "Astana" (in coordination) quarterly, no later than the 15th following reporting quarter to place information on the securities corresponding to criteria, the stipulated in Item 1 this resolution on the Internet resources.
Prime Minister of the Republic of Kazakhstan
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