of July 5, 2000 No. 78-II
About financial leasing
(As amended by the laws of the Republic of Kazakhstan of 10.07.2003 No. 483-II, 10.03.04 of N532-II, 23.12.2005 No. 107-III ZRK, 30.06.2010 of No. 297-IV ZRK, 05.07.2012 of No. 30-V ZRK, 07.03.2014 of No. 177-V ZRK, 27.04.2015 of No. 311-V ZRK, 02.08.2015 of No. 343-V ZRK (01.04 became effective. 2016), 29.10.2015 No. 376-V ZRK, 27.02.2017 of No. 49-VI ZRK, 26.12.2017 of No. 124-VI ZRK, 24.05.2018 of No. 156-VI ZRK, 05.10.2018 of No. 184-VI ZRK, 03.07.2019 of No. 262-VI ZRK, 19.04.2023 of No. 223-VII ZRK, 30.06.2025 of No. 205-VIII ZRK, 19.09.2025 of No. 219-VIII ZRK, 16.01.2026 of No. 259-VIII ZRK (see terms of entry into force))
This Law governs the relations arising in the course of financial leasing and is directed to investment attraction on the basis of leasing activities.
1. The legislation on financial leasing is based on the Constitution of the Republic of Kazakhstan and consists of regulations of this Law, Civil code and other regulatory legal acts of the Republic of Kazakhstan.
2. If the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which are stipulated by the legislation the Republic of Kazakhstan about financial leasing then are applied rules of the international treaty.
1. Main objectives of state regulation in the field of financial leasing are establishment of the legal basis of implementation of leasing activities, creation of proper competitive environment in the field of financial leasing, legal support of protection of the rights and legitimate interests of leasing recipients and lessors.
2. The main objective of state regulation in the field of financial leasing is creating favorable conditions for investment attraction on the basis of leasing activities.
3. The basic principles of state regulation in the field of financial leasing are:
1) equality of participants of the leasing relations;
2) freedom of implementation of leasing activities, except as specified, provided by the laws of the Republic of Kazakhstan.
In this Law the following basic concepts are used:
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