LAW OF THE REPUBLIC OF KAZAKHSTAN

of January 14, 2016 No. 445-V ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning precious metals and gemstones

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

1. In the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (Sheets of Parliament of the Republic of Kazakhstan, 2008, No. 22-I, 22-II, Art. 112; 2009, Art. No. 2-3, 16, 18; No. 13-14, of Art. 63; No. 15-16, of Art. 74; No. 17, Art. 82; No. 18, Art. 84; No. 23, Art. 100; No. 24, Art. 134; 2010, No. 1-2, of Art. 5; No. 5, Art. 23; No. 7, Art. 28, 29; No. 11, Art. 58; No. 15, Art. 71; No. 17-18, of Art. 112; No. 22, Art. 130, 132; No. 24, Art. 145, 146, 149; 2011, No. 1, Art. 2, 3; No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 11, Art. 102; No. 12, Art. 111; No. 13, Art. 116; No. 14, Art. 117; No. 15, Art. 120; No. 16, Art. 128; No. 20, Art. 151; No. 21, Art. 161; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 11, 15; No. 3, Art. 21, 22, 25, 27; No. 4, Art. 32; No. 5, Art. 35; No. 6, Art. 43, 44; No. 8, Art. 64; No. 10, Art. 77; No. 11, Art. 80; No. 13, Art. 91; No. 14, Art. 92; No. 15, Art. 97; No. 20, Art. 121; No. 21-22, of Art. 124; No. 23-24, of Art. 125; 2013, No. 1, Art. 3; No. 2, Art. 7, 10; No. 3, Art. 15; No. 4, Art. 21; No. 8, Art. 50; No. 9, Art. 51; No. 10-11, of Art. 56; No. 12, Art. 57; No. 14, Art. 72; No. 15, Art. 76, 81, 82; No. 16, Art. 83; Art. No. 21-22, 114, 115; No. 23-24, of Art. 116; 2014, No. 1, Art. 9; No. 4-5, of Art. 24; No. 7, Art. 37; No. 8, Art. 44, 49; No. 10, Art. 52; No. 11, Art. 63, 64, 65, 69; No. 12, Art. 82; No. 14, Art. 84; No. 16, Art. 90; No. 19-I, 19-II, Art. 96; No. 21, Art. 122; No. 22, Art. 128, 131; No. 23, Art. 143; No. 24, Art. 145; 2015, No. 7, Art. 34; No. 8, Art. 44, 45; No. 11, Art. 52; No. 14, Art. 72; No. 15, Art. 78; No. 19-I, Art. 99, 100, 101; No. 20-I, Art. 110; No. 20-IV, Art. 113; The Law of the Republic of Kazakhstan of October 31, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning enhancement of system of administration of law", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 3, 2015; The law of the Republic of Kazakhstan of October 31, 2015 "About modification of some legal acts of the Republic of Kazakhstan concerning commercialization of results of scientific and (or) scientific and technical activities", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 13, 2015; The Law of the Republic of Kazakhstan of November 2, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning development of local self-government in the Republic of Kazakhstan", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 13, 2015; The Law of the Republic of Kazakhstan of November 12, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning the state audit and financial control", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 17, 2015; The law of the Republic of Kazakhstan of November 13, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning rehabilitation and bankruptcy", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 18, 2015; The Law of the Republic of Kazakhstan of November 13, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning amnesty of citizens of the Republic of Kazakhstan, the oralmans and persons having the residence permit in the Republic of Kazakhstan, in connection with legalization of property by them", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 18, 2015; The Law of the Republic of Kazakhstan of November 16, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning charity", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 18, 2015; The law of the Republic of Kazakhstan of November 16, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning compulsory social medical insurance", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 19, 2015; The Law of the Republic of Kazakhstan of November 17, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning industrial and innovative policy", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 20, 2015; The Law of the Republic of Kazakhstan of November 17, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning rendering the state services", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 20, 2015; The law of the Republic of Kazakhstan of November 18, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning declaring of the income and property of physical persons", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 21, 2015; The Law of the Republic of Kazakhstan of November 24, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning informatization", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 26, 2015; The Law of the Republic of Kazakhstan of November 24, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning migration and employment of the population", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 26, 2015; The law of the Republic of Kazakhstan of November 24, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning the idle credits and assets of banks of the second level, rendering financial services and activities of the financial organizations and National Bank of the Republic of Kazakhstan", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 27, 2015; The Law of the Republic of Kazakhstan of November 27, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning production of organic products and development of agro-industrial complex", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on December 1, 2015; The law of the Republic of Kazakhstan of December 3, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters and customs administration", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on December 5, 2015):

Subitem 19-1) of Item 1 of Article 12 to state 1) in the following edition:

"19-1) investment gold - the gold corresponding to the following conditions:

for gold coins:

such gold coins have no numismatical value;

purity of gold coins is equal or exceeds 900 thousand shares on 1 000 shares of lump (that there correspond to the 900th test, 900 per milles, 90,0 to percent or 21,6 of carat).

At the same time the gold coin is recognized the having numismatical value in case of compliance to one of the following conditions:

it is rapped out till 1800;

it is rapped out on the technology providing smooth surface, quality "proof" (proof);

no more than 1 000 copies have release circulation;

its market price exceeds the cost of the gold containing in coin, more than for 80 percent.

The cost of the gold containing in coin is determined by multiplication of morning fixing (the quotation of the price) of gold which is established (which is established) by the London association of the market of precious metals for date of realization of gold coin, on the market rate of currency exchange established for the specified date.

For other gold:

such gold is affined (purity of such gold is equal or exceeds 995 thousand shares on 1 000 shares of alloyed weight (that there correspond to the 995th test, 995 per milles, 99,5 of percent or 23,88 of carat);

such gold conforms to the national or international standard, is made in the form of measuring or standard ingot and (or) plate with the following marking applied on them:

for standard ingot and (or) plate:

serial number (can include year of production);

trademark of the manufacturer;

purity (mass fraction) of gold;

year of production if it is not included in serial number;

for measuring ingot:

name of metal;

trademark of the manufacturer;

purity (mass fraction) of gold;

mass of ingot;";

Subitem 16-1) of Article 248 to state 2) in the following edition:

"16-1) if other is not established by the subitem 16) of this Article and Article 244-4 of this Code, investment gold in case of simultaneous compliance to the following conditions:

investment gold in the form of ingots and plates;

the bargain with investment gold is concluded on the stock exchange or one of the parties of the transaction is:

bank of the second level;

the legal entity - the professional participant of the security market according to the legislation of the Republic of Kazakhstan on the security market;";

The subitem 15) of Item 2 of Article 250 to state 3) in the following edition:

"15) realization of investment gold through the metal accounts opened in the procedure established by the legislation of the Republic of Kazakhstan in banks of the second level, and also in National Bank of the Republic of Kazakhstan for category of the legal entities serviced in National Bank of the Republic of Kazakhstan;";

Paragraph one of part two of the subitem 11) of Item 1 of Article 255 to state 4) in the following edition:

"Provisions of this subitem are applied in case of realization of investment gold in type:".

2. In the Code of the Republic of Kazakhstan about administrative offenses of July 5, 2014 (The sheet of Parliament of the Republic of Kazakhstan, 2014, No. 18-I, 18-II, Art. 92; No. 21, Art. 122; No. 23, Art. 143; No. 24, Art. 145, 146; 2015, No. 1, Art. 2; No. 2, Art. 6; No. 7, Art. 33; No. 8, Art. 44, 45; No. 9, Art. 46; No. 10, Art. 50; No. 11, Art. 52; No. 14, Art. 71; No. 15, Art. 78; No. 16, Art. 79; No. 19-I, Art. 101; No. 19-II, Art. 102, 103, 105; No. 20-IV, Art. 113; The Law of the Republic of Kazakhstan of October 31, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning enhancement of system of administration of law", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 3, 2015; The law of the Republic of Kazakhstan of November 2, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning development of local self-government in the Republic of Kazakhstan", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 13, 2015; The Law of the Republic of Kazakhstan of November 2, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning activities of local police service", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 13, 2015; The Law of the Republic of Kazakhstan of November 12, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning the state audit and financial control", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 17, 2015; The law of the Republic of Kazakhstan of November 13, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning amnesty of citizens of the Republic of Kazakhstan, the oralmans and persons having the residence permit in the Republic of Kazakhstan, in connection with legalization of property by them", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 18, 2015; The Law of the Republic of Kazakhstan of November 16, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning charity", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 18, 2015; The Law of the Republic of Kazakhstan of November 16, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning information access", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 19, 2015; The law of the Republic of Kazakhstan of November 16, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning compulsory social medical insurance", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 19, 2015; The Law of the Republic of Kazakhstan of November 17, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning industrial and innovative policy", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 20, 2015; The Law of the Republic of Kazakhstan of November 17, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning rendering the state services", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 20, 2015; The law of the Republic of Kazakhstan of November 18, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning anti-corruption", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 20, 2015; The Law of the Republic of Kazakhstan of November 18, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning declaring of the income and property of physical persons", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 21, 2015; The Law of the Republic of Kazakhstan of November 23, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning work regulation", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 25, 2015; The law of the Republic of Kazakhstan of November 24, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning informatization", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 26, 2015; The Law of the Republic of Kazakhstan of November 24, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning migration and employment of the population", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 26, 2015; The Law of the Republic of Kazakhstan of November 24, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning the idle credits and assets of banks of the second level, rendering financial services and activities of the financial organizations and National Bank of the Republic of Kazakhstan", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 27, 2015; The law of the Republic of Kazakhstan of November 27, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning production of organic products and development of agro-industrial complex", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on December 1, 2015; The Law of the Republic of Kazakhstan of December 2, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning activities of non-governmental organizations", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on December 3, 2015; The Law of the Republic of Kazakhstan of December 3, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters and customs administration", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on December 5, 2015):

1) in table of contents:

add with heading of Article 190-1 of the following content:

"Article 190-1. Violation of requirements of the legislation of the Republic of Kazakhstan for realization of jewelry and other products from precious metals and gemstones";

add with headings of Articles 297-1 and 698-1 of the following content:

"Article 297-1. Import to the territory of the Republic of Kazakhstan and export from the territory of the Republic of Kazakhstan of precious metals, gemstones, the primary goods containing precious metals, jewelry and other products from precious metals and gemstones";

"Article 698-1. Authorized body in the field of regulation of production of precious metals and turnover of precious metals and gemstones, the primary goods containing precious metals, jewelry and other products from precious metals and gemstones";

To add 2) with Article 190-1 of the following content:

"Article 190-1. Violation of requirements of the legislation of the Republic of Kazakhstan for realization of jewelry and other products from precious metals and gemstones

1. The violation of requirements of the legislation of the Republic of Kazakhstan made in the form of realization of jewelry and other products from precious metals and gemstones without availability of assay brand, and also print of the mark which is put down by the subject of production of jewelry and other products from precious metals and gemstones on the jewelry and other products made by them from precious metals and gemstones

attracts penalty on physical persons in the amount of fifty, on officials, small business entities - in the amount of eighty, on subjects of medium business - in the amount of hundred, on subjects of big business - in the amount of hundred fifty monthly settlement indicators.

2. The action provided by part one of this Article committed repeatedly within year after imposing of administrative punishment,

attracts penalty on physical persons in the amount of eighty, on officials, small business entities - in the amount of hundred, on subjects of medium business - in the amount of hundred fifty, on subjects of big business - in the amount of two hundred monthly settlement indicators.";

To add 3) with Articles 297-1 and 698-1 of the following content:

"Article 297-1. Import to the territory of the Republic of Kazakhstan and export from the territory of the Republic of Kazakhstan of precious metals, gemstones, the primary goods containing precious metals, jewelry and other products from precious metals and gemstones

1. Import to the territory of the Republic of Kazakhstan and export from the territory of the Republic of Kazakhstan of precious metals, gemstones, the primary goods containing precious metals, jewelry and other products from precious metals and gemstones with violation of the law of the Republic of Kazakhstan

attract penalty on physical persons in the amount of thirty, on officials, small business entities - in the amount of hundred fifty, on subjects of medium business - in the amount of four hundred, on subjects of big business - in the amount of one thousand monthly settlement indicators.

2. The actions provided by part one of this Article committed repeatedly within year after imposing of administrative punishment,

attract penalty on physical persons in the amount of fifty, on officials, small business entities - in the amount of hundred eighty, on subjects of medium business - in the amount of seven hundred, on subjects of big business - in the amount of two thousand monthly settlement indicators.";

"Article 698-1. Authorized body in the field of regulation of production of precious metals and turnover of precious metals and gemstones, the primary goods containing precious metals, jewelry and other products from precious metals and gemstones

1. The authorized body in the field of regulation of production of precious metals and turnover of precious metals and gemstones, the primary goods containing precious metals, jewelry and other products from precious metals and gemstones considers the cases on administrative offenses provided by Articles 190-1 and 297-1 of this Code.

2. Consider cases on administrative offenses and impose administrative punishments has the right:

1) on administrative offenses, stipulated in Article 190-1, - Chief state state control and supervision inspector of the Republic of Kazakhstan and its deputies, and also chief state inspectors of areas and cities on the state control and supervision and their deputies;

2) on administrative offenses, stipulated in Article 297-1, - the head of authorized body in the field of regulation of production of precious metals and turnover of precious metals and gemstones, the primary goods containing precious metals, jewelry and other products from precious metals and gemstones and his deputies.".

3. In the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015 (The sheet of Parliament of the Republic of Kazakhstan, 2015, No. 20-II, No. 20-III, the Art. 112):

Item 4 of Article 129 to add 1) with the subitem 3) of the following content:

"3) the state control in the field of turnover of precious metals and gemstones, primary goods containing precious metals, jewelry and other products from precious metals and gemstones except the state control in the field of realization of jewelry and other products from precious metals and gemstones.";

Article 138 to add 2) with the subitem 113) of the following content:

"113) in the field of realization of jewelry and other products from precious metals and gemstones.".

4. In the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" (Sheets of the Supreme Council of the Republic of Kazakhstan, 1995, No. 3-4, of Art. 23; No. 12, Art. 88; No. 15-16, of Art. 100; No. 23, Art. 141; Sheets of Parliament of the Republic of Kazakhstan, 1996, No. 2, Art. 184; No. 11-12, of Art. 262; No. 19, Art. 370; 1997, No. 13-14, of Art. 205; No. 22, Art. 333; 1998, No. 11-12, of Art. 176; 1999, No. 20, Art. 727; 2000, No. 3-4, of Art. 66; No. 22, Art. 408; 2001, No. 8, Art. 52; No. 10, Art. 123; 2003, No. 15, Art. 138, 139; 2004, No. 11-12, of Art. 66; No. 16, Art. 91; No. 23, Art. 142; 2005, No. 14, Art. 55; No. 23, Art. 104; 2006, No. 4, Art. 24; No. 13, Art. 86; 2007, No. 2, Art. 18; No. 3, Art. 20; No. 4, Art. 33; 2009, No. 8, Art. 44; No. 13-14, of Art. 63; No. 17, Art. 81; No. 19, Art. 88; 2010, No. 5, Art. 23; 2011, No. 1, Art. 2; No. 5, Art. 43; No. 11, Art. 102; No. 13, Art. 116; No. 24, Art. 196; 2012, No. 1, Art. 6; No. 2, Art. 14; No. 13, Art. 91; No. 20, Art. 121; 2013, No. 10-11, of Art. 56; 2014, No. 10, Art. 52; No. 11, Art. 61; No. 14, Art. 84; No. 16, Art. 90; No. 23, Art. 143; 2015, No. 8, Art. 45; The Law of the Republic of Kazakhstan of November 18, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning anti-corruption", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 20, 2015; The law of the Republic of Kazakhstan of November 24, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning the idle credits and assets of banks of the second level, rendering financial services and activities of the financial organizations and National Bank of the Republic of Kazakhstan", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 27, 2015):

exclude Article 59.

5. In the Law of the Republic of Kazakhstan of May 16, 2014 "About permissions and notifications" (Sheets of Parliament of the Republic of Kazakhstan, 2014, No. 9, Art. 51; No. 19-I, 19-II, Art. 96; No. 23, Art. 143; 2015, No. 2, Art. 3; No. 8, Art. 45; No. 9, Art. 46; No. 11, Art. 57; No. 16, Art. 79; No. 19-II, Art. 103; No. 20-IV, Art. 113; The Law of the Republic of Kazakhstan of November 12, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning self-regulation", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 14, 2015; The Law of the Republic of Kazakhstan of November 13, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning education", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 18, 2015; The law of the Republic of Kazakhstan of November 17, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning industrial and innovative policy", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 20, 2015; The Law of the Republic of Kazakhstan of November 17, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning rendering the state services", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 20, 2015; The Law of the Republic of Kazakhstan of November 24, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning informatization", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 26, 2015; The law of the Republic of Kazakhstan of November 24, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning migration and employment of the population", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 26, 2015):

add appendix 3 with Item 33-1 of the following content:

"33-1. The notification on the beginning or the termination of activities for import to the territory of the Republic of Kazakhstan from the countries which are not entering into the Eurasian Economic Union and to export from the territory of the Republic of Kazakhstan to these countries of precious metals and gemstones, jewelry and other products from precious metals and gemstones, primary goods containing precious metals".

Article 2. This Law becomes effective after twenty one calendar days after day of its first official publication, except for:

1) Item 1 of Article 1, which becomes effective since January 1, 2016;

2) paragraphs two, the third subitem 1), the subitem 2) Item 2 and the subitem 2) Item 3 of Article 1, which become effective after six months after day of its first official publication.

 

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