LAW OF THE REPUBLIC OF KAZAKHSTAN

of March 16, 2026 No. 270-VIII ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning support of tourist industry and children's sport

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Law of the Republic of Kazakhstan of November 20, 1998 "About auditor activities":

to add part one of Item 2 of Article 5 with the paragraph the eighteenth the following content:

"the single operator on distribution of the off-budget money aimed at the development of physical culture and sport;".

2. In the Law of the Republic of Kazakhstan of June 13, 2001 "About tourist activities in the Republic of Kazakhstan":

1) in all text change in Kazakh is made, the text in Russian does not change;

2) in Article 1:

2) to state the subitem in the following edition:

"2) the guide - the physical person which is professionally prepared for rendering information and (or) organizational services to tourists, performing activities in the Republic of Kazakhstan;";

in the subitem 6) to exclude the words "as the individual entrepreneur or hired employee";

exclude subitem 7-1);

subitem 8):

after words "accommodations of tourists -" to add with the words "the objects of tourism representing";

after the words "used for" to add with the word of "temporary";

in the subitem 17) shall be replaced with words words of "objects of tourist activities" "tourist resources, including objects of tourism,";

22) and 30) to state subitems in the following edition:

"22) tourist resources - set of environment, objects of historical and cultural heritage, the social and economic, recreational and other factors representing potential basis for implementation of tourist activities and forming of tourist services irrespective of degree of involvement into economic circulation;";

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