of June 21, 2024 No. 262-HK
About approval of Rules of rendering measures of the state support of private entrepreneurship to subjects of domestic trade
According to subitem 15-11) of article 7 of the Law of the Republic of Kazakhstan "On regulation of trading activity", PRIKAZYVAYU:
1. Approve the enclosed Rules of rendering measure of the state support of private entrepreneurship to subjects of domestic trade.
2. To provide to committee of trade of the Ministry of Trade and integration of the Republic of Kazakhstan in the procedure established by the legislation:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Trade and integration of the Republic of Kazakhstan.
3. To impose control of execution of this order on the supervising vice-Minister of Trade and integration of the Republic of Kazakhstan.
4. This order becomes effective after ten calendar days after day of its first official publication.
Minister of Trade and integration of the Republic of Kazakhstan
A. Shakkaliyev
It is approved Ministry of Finance of the Republic of Kazakhstan |
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It is approved Ministry of national economy of the Republic of Kazakhstan |
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Approved by the Order of the Minister of Trade and integration of the Republic of Kazakhstan of June 21, 2024 No. 262-HK
1. These rules of rendering measure of the state support of private entrepreneurship to subjects of domestic trade (further – Rules) are developed according to subitem 15-11) of article 7 of the Law of the Republic of Kazakhstan "On regulation of trading activity" (further – the Law) and determine procedure for rendering measure of the state support of private entrepreneurship to subjects of domestic trade.
2. In these rules the following basic concepts are used:
1) replenishment of current assets – the purpose of the credit of the subject of domestic trade connected with the declared its activities and the excluding payment of the tax liabilities, pension and social assignments, customs payments / charges / duties;
2) information system – the organizational arranged set of the information and communication technologies, service personnel and technical documentation realizing certain technology actions by means of information exchange and intended for the solution of specific functional objectives;
3) the software – set of programs, program codes, and also software products with the technical documentation necessary for their operation;
4) bank – the legal entity, being the commercial organization which according to the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" is competent to perform banking activity;
5) the agreement of bank loan – the written agreement signed between bank and the subject of domestic trade under the terms of which the bank grants the loan to the subject of domestic trade (the agreement on opening of credit line also belongs to the agreement of bank loan);
6) the administrator of the budget program (further – the administrator) – the Ministry of Trade and integration of the Republic of Kazakhstan;
7) 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;
8) the project (business project) – set of the actions and actions performed by the subject of domestic trade as the initiative activities directed to income acquisition and which are not contradicting the legislation of the Republic of Kazakhstan within activities on which the state financial support is provided (within one project possibly receipt of several bank loans);
9) project implementation – set of the actions and actions performed by the subject of domestic trade and directed to goal achievement and the conditions determined by the decision of the financial agency; on the projects approved on acquisition (except for the operating shopping facilities) and (or) construction and (or) upgrade and (or) reconstruction and (or) capital repairs of fixed assets – availability of the act of commissioning and implementation of the declared activities by the subject of domestic trade according to the decision of the financial agency;
10) the high-technology equipment (further – the equipment) – the ventilating refrigeration equipment intended for electrification and automation of works on storage of food products of which owing to specifics of its operation providing and adjustment of certain temperature condition, humidity, ozone and carbon dioxide, immovability of Basic and case Elements of design, rather bearing area, during execution of works is characteristic;
11) investments – acquisition (except for the operating shopping facilities) and (or) construction and (or) upgrade and (or) reconstruction and (or) capital repairs of fixed assets, acquisition of the equipment, intangible assets by the subjects of domestic trade including performing activities in the form of cooperative shops / cooperations of "shops at the house". The tax expenses on value added included in the cost of the main means / tangible assets according to accounts for payment, connected with the purposes specified in this determination also belong to investments;
12) guarantee – the obligation of the financial agency to bank to be responsible for obligation fulfillment of the subject of domestic trade on payment of part of the principal debt according to the loan agreement following from the agreement of guarantee within the guarantee amount;
13) guaranteeing – the obligation of the financial agency to bank to be responsible for the obligation fulfillment of the subject of domestic trade on payment of part of principal debt according to the loan agreement following from the agreement of guarantee within the guarantee amount;
14) the agreement of guarantee – the tripartite written agreement signed between the financial agency, bank and the subject of domestic trade about provision of a guarantee;
15) cooperative shop – the voluntary consolidation of citizens on the basis of membership for satisfaction of material and other needs of participants performed by consolidation by his members of property (share) fees;
16) multipurpose buildings (complexes) – the single architectural group or separate buildings intended for placement of three and more objects of different function (two with availability rooms or platforms for stay of children) performing the main functions combined by system of the engineering, social, functional interrelations answering to modern welfare, production, town-planning and architectural requirements;
17) target use of the credit – use by the subject of domestic trade of the credit obtained according to the loan agreement on the purposes corresponding to conditions of these rules (target use is confirmed by the relevant documents which in total confirm payment, obtaining and use by the subject of domestic trade in full of assets/works/services and (or) goal achievement, in accordance with the terms of these rules);
18) the financial agency – joint-stock company "Fund of development of entrepreneurship "Lady";
19) authorized body of the financial agency – the permanent collegiate organ performing the activities within the powers conferred to it by the charter of the financial agency, credit policy of the financial agency and fixed by internal documents of the financial agency;
20) financial institutions – the banks of the second level having the corresponding license for the right of banking operations;
21) electronic document package – the documents which are completely reproducing type and information (data) of the authentic document in electronic and digital form certified by the digital signature (further – the EDS) the applicant or person having powers on the certificate of this document, or the authorized employee of service center of entrepreneurs based on written consent of the receiver of the state service this at the time of its personal presence;
22) the state institutes of development - national managing holdings, national holdings, joint-stock companies which controlling stocks the national managing holding or national holding, the rendering measures of the state support in different sectors of economy own;
23) nominal rate of remuneration – the remuneration rate on the credit established by the loan agreement at the time of its conclusion which size changes bank unilaterally in the cases provided by the loan agreement, or by agreement of the parties;
24) the shopping facility – the building or part of the building, construction or part of construction, the trade market, the automated device or the vehicle which are specially equipped with the equipment intended and used for the calculation, goods demonstration, servicing of buyers and carrying out cash settlings with buyers in case of sales of goods;
25) authorized body in the field of regulation of trading activity (further – authorized body) – the central executive body creating trade policy and performing management, and also cross-industry coordination in the field of trading activity;
26) trade infrastructure – the set of shopping facilities, systems of delivery, information and technology solutions directed to the organization of wholesale and retail trade, and also creating favorable conditions for sales of goods and rendering services;
27) subsidizing – the form of the state financial support of subjects of domestic trade used for partial expense recovery, certain conditions paid by the subject of domestic trade to bank as remuneration on the credits in exchange for accomplishment in the future relating to its operating activiies;
28) subsidies – the periodical payments on non-paid and irretrievable basis paid by the financial agency to bank within subsidizing of subjects of domestic trade based on agreements of subsidizing;
29) the agreement of subsidizing – the tripartite written agreement signed between the financial agency, bank and the subject of domestic trade under the terms of which the financial agency partially subsidizes remuneration rate on the credit issued by bank;
30) cooperation of "shops at the house" – voluntary consolidation of the individual entrepreneurs and legal entities performing business activity in the field of domestic trade, on the basis of membership for satisfaction of material and other needs of participants, performed by consolidation by his members of property (share) fees;
31) the affiliated/connected persons – the physical persons or legal entities (except for the state bodies performing control and supervising functions within the powers conferred to them) having opportunity directly and (or) indirectly to determine decisions and (or) to exert impact on accepted with each other (one of persons) decisions, including owing to the concluded bargain;
32) the subject of domestic trade – the physical persons or legal entities performing domestic trade according to the Law;
33) the General qualifier of types of economic activity (further - OKED) – the national qualifier establishing procedure for classification and coding of types of economic activity;
34) economic inexpediency – lack of efficiency from the planned project, including non-execution of criterion to increase in taxes, discrepancies of project objective to the declared OKED and other requirements according to these rules;
35) the electronic request – the statement on receipt of the state support in which information is provided in electronic and digital form and is certified by means of the EDS.
3. Subsidizing/guaranteeing is performed on the credits of subjects of domestic trade issued by banks of the second level.
4. Subsidizing is used for compensation of part of the expenses paid by subjects of domestic trade as remuneration on the credits and performed via effective mechanisms of interaction of the state with business.
Guaranteeing is the tool of financial support of subjects of domestic trade and is used for expansion and ensuring access to credit resources.
5. Services of the financial agency are paid by authorized body at the expense of means of the republican budget.
6. The means provided for subsidizing/guaranteeing subjects of domestic trade within these rules are listed for the account of means of the republican budget by authorized body in the financial agency into the special account of the financial agency on the basis of the agreement on money transfer signed between them.
Use of the funds from the republican budget allocated for subsidizing/guaranteeing within these rules for subsidizing or guaranteeing projects is allowed.
7. Further review and financing of the project are performed according to the procedure provided in these rules.
8. The financial agency for the purposes of forming of the general complex annual analytical report of efficiency no later than July of the year following reporting sends results of monitoring of implementation of measures of support of entrepreneurship regarding subsidizing/guaranteeing to authorized body on amount of payable taxes (corporate income tax / the individual income tax) to the budget for the reporting period/growth of the income (the income from realization: cost of the implemented goods).
9. Subsidizing/guaranteeing do not extend to shopping centers, and also to the projects realized in the capital and the cities of republican value within these rules.
10. The credits within these rules are not subject to subsidizing/guaranteeing:
In which 1) creditor are the state institutes of development;
2) remuneration rate on which it was reduced the price at the expense of budgetary funds except for of the credits the rate of remuneration of which was reduced the price within implementation of these rules;
3) directed to the redemption of shares, shares of the organizations, and also companies as property complex;
4) directed to payment of the tax liabilities, pension and social assignments, customs payments and charges;
5) projects with economic inexpediency;
6) projects inappropriate to conditions of these rules;
In which 7) potential participants and the legal entities and physical persons affiliated with it have negative credit history;
8) the projects realized on the types of activity specified in item 4 of article 24 of the Entrepreneurial code of the Republic of Kazakhstan;
9) directed to acquisition at the affiliated/connected persons of fixed assets, goods in the form of real estate objects, assets, works and services, except for:
constructions (including expansions, upgrades, technical updating, reconstruction, restoration, capital repairs) the new and (or) existing objects (buildings, constructions and their complexes, communications), in case of availability of the supporting document on implementation by the affiliated/connected person of activities for construction;
purchases of goods, works and services at the affiliated/connected persons which are official distributors in the territory of the Republic of Kazakhstan;
purchases of goods, raw materials and/or materials, at the affiliated/connected persons if such goods, raw materials and/or materials, are made by the affiliated/connected person;
10) projects of the subjects of domestic trade registered in the offshore zones specified in the List of offshore zones for the purposes of banking and insurance activity, activities of professional participants of the security market and other licensed types of activity in the security market, activities of the joint-stock investment funds and organization activity performing microfinancial activities, the approved resolution of board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of February 24, 2020 No. 8 (it is registered in the Register of state registration of regulatory legal acts at No. 20095), and also participants and (or) shareholders of which are registered in offshore zones.
11. Participants within implementation of these rules are not:
1) the subjects of domestic trade performing trade in excise goods in specialized shops;
2) subjects of domestic trade, 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;
3) the subjects of domestic trade which stopped or suspended activities as the subject of private entrepreneurship.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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