The procedure for submitting applications to carry out activities as a participant in a special economic zone or a person carrying out non-core activities.
Activities of a participant in a special economic zone or a person engaged in non-core activities shall be implemented under an agreement to perform activities or an agreement to perform non-core activities, for the conclusion whereof the applicant shall submit an appropriate application to the management company of the special economic zone as provided for in this Article.
Applicants for activity as a participant in a special economic zone shall not include:
1. subsoil users.
2. organisations producing excisable goods, excluding organisations producing, assembling (completing) excisable goods specified in sub-paragraph 6) of Article 462 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code);
3. organisations and individual entrepreneurs applying special tax regimes;
4. organisations applying investment tax preferences - under contracts in progress concluded with the authorised state investment body prior to January 1, 2009;
5. organisations implementing (having implemented) an investment priority project and an investment strategic project under the legislation of the Republic of Kazakhstan on investments;
6. organisations engaged in gambling activities.
The following documents on paper and (or) electronic media are attached to the application for carrying out activities as a participant in a special economic zone or a person engaged in non-core activities:
1. an applicant's questionnaire in the form approved by the competent authority https://adilet.zan.kz/rus/docs/V1900019067 ;
2. certificate of state registration (re-registration) of the legal entity;
3. a copy of a document certifying the identity of the first head of the applicant;
4. a copy of the statutes of the legal person;
5. a copy of the decision of the supreme body of the legal entity on conducting activities in the special economic zone;
6. a copy of the financial statements for the last financial year, signed by the applicant's chief executive or deputy chief executive and chief accountant (bookkeeper). Should the applicant undertake activities for less than 12 months prior to the date of application, the financial statements shall be submitted as of the last accounting date, if any;
7. a feasibility study of the project that complies with the requirements established by the competent authority https://adilet.zan.kz/rus/docs/V1900019045#z6 .
8. a bank statement of the applicant's bank accounts and a credit report from a credit bureau;
9. a certificate from the state revenue authority at the place of registration confirming the presence or absence of arrears of taxes and other compulsory payments to the budget;
10. confirmation of the financial security of the project under paragraphs 16 and 17 of this Article;
11. draft design of the area if the implementation of the project will require the construction of facilities (buildings, structures, constructions).
Should a legal entity at the time of submission of documents not be a resident of the Republic of Kazakhstan and not registered as a taxpayer of the Republic of Kazakhstan, a copy of the certificate of absence of state registration as a taxpayer with the state revenue authorities shall be submitted.
Foreign legal entities shall submit legalised documents listed in sub-paragraphs 2), 4) and 5) of part one of this paragraph, a legalised extract from the commercial register or other legalised document certifying that the foreign legal entity is a legal entity under the laws of a foreign state, with notarised translation into the Kazakh and Russian languages.
The procedure for confirming financial support.
On the date of the filing of an application to conduct activities as a participant in a special economic zone or as a person engaged in non-core activities, applicants must prove the financial security of at least ten per cent of the value of the project in one of the following ways:
1. money;
2. a bank guarantee;
3. by a surety, accompanied by proof of financial means of the surety in the ways provided for in this paragraph for the applicant;
4. a pledge of property;
5. an insurance contract.
The applicant may select any of the methods of financial support including a combination of several methods.
The provisions of this paragraph shall not apply to participants in a special economic zone whose limits coincide fully or partially with those of the customs border of the Eurasian Economic Union.
A participant in a special economic zone or a person engaged in non-core activities shall prove the financial security for the remaining part of the project cost within two years from the moment of becoming a participant in a special economic zone or a person engaged in non-core activities, excluding the case provided for in part two of this paragraph.
A participant of a special economic zone or a person involved in non-core activities whose project amount exceeds fifteen million times the monthly calculation index stipulated by the law on the republican budget and effective as of January 1 of the respective financial year shall certify the financial security within three years of obtaining the status of a participant of a special economic zone or a person involved in non-core activities.
Financial security under this paragraph shall be presented by a participant in a special economic zone or a person engaged in non-core activities for the part of the project value remaining unrealised at the time of presentation of the financial security.
Procedure for the examination of applications to engage in activities as a participant in a special economic zone or as a person engaged in non-core activities
When the applicant files an application, the management company of the special economic zone shall:
1) register the application in the application register and post it on the one-stop-shop website on the day it is filed;
2) verify the integrity of the package of documents filed.
The management company of the special economic zone considers applications in accordance with the rules and criteria for project selection https://adilet.zan.kz/rus/docs/V1900019187#z9 .
The management company of a special economic zone shall reject the applicant's conclusion of an agreement on the exercise of activities in cases of non-compliance of the declared type of activities, including activities within the framework of a single technological process, with the objectives of the special economic zone, priority types of activities, criteria for selection of applicant projects and (or) submitted documents with the requirements established by paragraph 3 or 4 of this Article.
The management company of a special economic zone shall decline the applicant's conclusion of an agreement on non-core activities if the declared type of activity does not comply with the criteria for the selection of applicant projects and (or) the presented documents with the requirements established by paragraph 3 or 4 of this Article.
A decision to reject the conclusion of an activity agreement or a non-core activity agreement with the grounds for its adoption shall be forwarded in writing by the management company of a special economic zone to the applicant and published on the website of the unified coordination centre within ten working days from the date of submission of the application.
Тhe management company of a special economic zone shall, within ten working days from the date of filing an application, sign an agreement on the performance of activities or an agreement on the performance of non-core activities.
No later than the next working day after the conclusion of the agreement on the performance of activities or the agreement on the performance of non-core activities the management company of a special economic zone shall forward a copy of the agreement on the performance of activities or the agreement on the performance of non-core activities to the unified coordination centre and publish information on the conclusion of the agreement on the website of the unified coordination centre.
Within five working days after receipt of a copy of the relevant agreement, the unified coordination centre shall enter information on the applicant into the unified register of participants of special economic zones and issue a certificate confirming the registration of the person as a participant of a special economic zone, or into the unified register of persons engaged in non-core activities without issuing a certificate.
During one working day from the day of entering information into the unified register of participants of special economic zones or into the unified register of persons engaged in non-core activities, the unified coordination centre shall inform such persons and the management company of a special economic zone on acquisition of the status of participant of a special economic zone or a person engaged in non-core activities. The unified coordination centre shall also inform the state revenue authorities of the entry of the person into the unified register of special economic zone participants.
Details on the inclusion of these persons in the unified register of participants in special economic zones or in the unified register of persons engaged in non-core activities shall be placed on the website of the unified coordination centre.
Once a participant in a special economic zone receives a certificate confirming the registration of a person as a participant in the special economic zone, the participant in the special economic zone shall be entitled to tax incentives in the implementation of priority activities in the territory of the special economic zone following the procedure provided for by the tax legislation of the Republic of Kazakhstan.
State revenue authorities, upon receipt of a notification from a single coordination centre, shall record the participant in a special economic zone under the procedure set forth by the legislation of the Republic of Kazakhstan.
Requirements for persons, applying for auxiliary types of activities in the territory of a special economic zone
Auxiliary types of activities shall be carried out in accordance with the contract on activities concluded by the management company of the special economic zone with the person, carrying out the auxiliary types of activities in the territory of a special economic zone.
Persons applying for auxiliary types of activities in the territory of a special economic zone must comply with the following requirements:
1. to be a Kazakhstani manufacturer of goods, works, services;
2. must be registered as an individual entrepreneur or a legal entity in the manner, established by the legislation of the Republic of Kazakhstan.
If the requirements, specified in paragraph 2 of this article, are met, the persons, applying for auxiliary types of activities shall submit an application to the management company of a special economic zone about the admission as a person carrying out an auxiliary type of activity.
Documents on paper and (or) electronic media shall be attached to the application in accordance with the list of documents for admission of persons to auxiliary types of activities.
Grounds and procedure for admission of persons to auxiliary types of activity
When applying for admission as a person carrying out an auxiliary type of activity, the management company of the special economic zone shall:
1) verify the compliance of the submitted documents with the list of documents for admission of persons to the auxiliary types of activities;
2) register an application for admission as a person carrying out an auxiliary type of activity in the register log of applications. The date of registration of the application for admission as a person carrying out an auxiliary type of activity shall be the day of its submission.
If the submitted documents comply with the list of documents for admission of persons to the auxiliary types of activities, the management company of the special economic zone, within three working days from the date of registration of the application, shall conclude a contract on activities and notify the public revenue authority, in the zone of activity of which the special economic zone operated, about the admission of a person to the auxiliary types of activity in the territory of a special economic zone.
Persons applying for auxiliary types of activities in the territory of the special economic zone may also sign a contract with a participant of the special economic zone in agreement with the management company of the special economic zone to receive such right to perform certain types of work and services.
In the event that the submitted documents do not comply with the list of documents for admission of persons to auxiliary types of activities, the management company of the special economic zone shall return an application for admission as a person carrying out the auxiliary types of activity within three working days from the date of registration of such an application. Returning of an application for admission as a person carrying out an auxiliary type of activity shall not deprive a person of the right to make a second application after the elimination of the shortcomings.
The list of documents for the admission of persons to the implementation of auxiliary activities
A legal entity or an individual entrepreneur shall attach to the application for admission as a person carrying out an auxiliary type of activity in the territory of the special economic zone:
for a legal entity – a copy of the charter and certificate* or certificate of state registration (re-registration) of the legal entity with simultaneous presentation of the originals for verification.
Note: *Certificate of state (accounting) registration (re-registration) of a legal entity (branch, representative office) issued before the entry into force of the Law of the Republic of Kazakhstan dated December 24, 2012 "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on state registration of legal entities and registration of branches and representative offices", it is valid until the termination of the activity of the legal entity;
for an individual entrepreneur – a copy of the certificate of state registration of an individual entrepreneur with simultaneous presentation of the original for verification;
a copy of the contract concluded with a participant of the special economic zone for the performance of certain types of contract works and/or services with simultaneous presentation of the original for verification (if any);
for a legal entity – a copy of the identity card of the first head with simultaneous presentation of the original for verification;
for an individual entrepreneur - a copy of the identity card with simultaneous presentation of the original for verification.