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Investment portal of Atyrau region

Measures of state support for the investor (types and the order of their obtaining)

The goal of state support for investments is to create a favorable investment climate for economic development and stimulate investment in the creation of new ones, expand and update existing production facilities using modern technologies, improve the skills of Kazakhstani personnel, and protect the environment.

State support for investment consists in the provision of investment preferences.

State support for investments is carried out by the Investment Committee of the Ministry of Foreign Affairs of the Republic of Kazakhstan, determined by the Government of the Republic of Kazakhstan, on concluding investment contracts and monitoring their implementation.

In accordance with the legislation of the Republic of Kazakhstan, the procedure for providing investment preferences for investment, investment priority and special investment projects is provided.

Investment preferences are the advantages of targeted nature provided in accordance with the legislation of the Republic of Kazakhstan:

legal entities of the Republic of Kazakhstan, implementing the investment project;

leasing companies importing under the investment project technological equipment on the basis of a financial leasing agreement for a legal entity of the Republic of Kazakhstan that implements the investment project.

A legal entity of the Republic of Kazakhstan is a legal entity, including a legal entity with foreign participation established in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

The following types of investment preferences are provided for the investment project:

exemption from customs duties and value added tax on imports;

state full-time grants - the maximum amount of a state full-time grant is no more than thirty percent of the volume of investments in fixed assets of a legal entity of the Republic of Kazakhstan (land plots, buildings, structures, machinery and equipment, computers, measuring and control devices and devices, vehicles excluding motor vehicles), production and household equipment).

According to the investment priority project, the following types of investment preferences are provided:

 

preferences for taxes:

corporate income tax;

land tax;

property tax;

investment subsidy;

exemption from customs duties;

state full-time grants.

On a special investment project in the form of investment preferences (hereinafter - investment preferences for a special investment project), exemption from taxation is granted:

import customs duties;

taxes in accordance with the tax legislation of the Republic of Kazakhstan.

 

INVESTMENT PROJECTS

The investment project is a set of activities that involve investments in the creation of new, expansion and / or renovation of existing production facilities, including production, created, expanded and (or) updated during the implementation of the public-private partnership project, including the concession project.

An investment priority project is an investment project:

for the creation of new production facilities, providing for the implementation by a legal person of investments in the construction of new production facilities (factory, factory, shop) in the amount of not less than two millionth of the monthly calculated figure (2405 tenge), established by the law on the republican budget and acting as of the date of filing the application for granting investment preferences;

to expand and / or update existing production facilities, providing for the implementation by a legal person of investments in the amount not less than five million times the monthly calculation index established by the law on the republican budget and acting as of the date of filing an application for investment preferences in the modification of fixed assets, including renewal renovation, reconstruction, modernization) of existing production facilities that produce products.

An investment priority project for the creation of new productions or the expansion and (or) updating of existing production facilities is carried out by a legal entity for certain priority activities, the list of which is approved by the Government of the Republic of Kazakhstan.

A special investment project is an investment project implemented and (or) implemented by a legal entity of the Republic of Kazakhstan, registered as a participant in a special economic zone or owner of a free warehouse in accordance with the customs legislation of the Republic of Kazakhstan, or a project implemented by a legal entity of the Republic of Kazakhstan, industrial assembly of motor vehicles.

TERMS OF PROVISION

Investment preferences are granted only to Kazakhstan legal entities which plan implementation of investment projects in priority activities according to the list of priority activities established by the Government of the Republic of Kazakhstan. The list of priority activities consists of two parts: Part 1 - a list of activities for investment projects; part 2 - list of activities for investment priority projects. Extensive conditions for granting preferences are provided only for investment priority projects, while for investment projects the main and only condition is the status of the legal entity of the Republic of Kazakhstan from the recipient, and in the special investment project recipients can only be members of special economic zones, owners of free warehouses and legal entities , concluded an agreement on the industrial assembly of motor vehicles.

Investment preferences for an investment priority project are provided subject to the following conditions:

1) the beneficiary is a legal entity of the Republic of Kazakhstan;

2) a legal entity carries out investments of at least two million (to create new productions) or five-million-fold (by expansion and (or) renovation of existing production facilities) the amount of the monthly calculated index established by the law on the republican budget and effective as of the date of filing an application for investment preferences ;

3) the legal entity carries out the types of activities included in the list of priority activities identified for the implementation of investment priority projects;

4) a legal entity is not:

an autonomous educational organization in accordance with the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on education;

an organization that carries out activities in the territory of a special economic zone in accordance with the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on special economic zones;

5) the share of the state and (or) a subject of the quasi-public sector - a legal entity of the Republic of Kazakhstan as a founder and (or) participant (shareholder) of a legal entity of the Republic of Kazakhstan does not exceed twenty-six percent.

The participation of the state and (or) a subject of the quasi-public sector - a legal entity of the Republic of Kazakhstan as a founder and (or) participant (shareholder) of a legal entity of the Republic of Kazakhstan is no more than five years from the date of registration of the investment contract. Within five years, the state and (or) the subject of the quasi-public sector are obliged to withdraw from the founders and (or) participants (shareholders) of the legal entity of the Republic of Kazakhstan. In case of non-fulfillment of this condition, the application of investment preferences shall be suspended until its (their) complete exit from the founders and (or) participants (shareholders) of the legal entity of the Republic of Kazakhstan, but not more than one year.

Failure to comply with the condition to withdraw from the founders and (or) participants (shareholders) of a legal entity of the Republic of Kazakhstan during the suspension period entails the early termination of the investment contract and the return of previously granted investment preferences.

The provisions of this subparagraph do not apply in the case when the subject of the quasi-public sector in which the share of the state and (or) the subject of the quasi-public sector as a founder and (or) participant (shareholder) of the legal entity of the Republic of Kazakhstan is less than fifty percent, investment priority project for the extraction of coalbed methane;

6) for the implementation of the investment priority project, no budgetary funds are used as sources or guarantees of financing, except for money allocated under terms of repayment, urgency and payment, including leasing financing and lending;

7) investment activity is not carried out within the framework of a public-private partnership agreement, including a concession agreement.

Preferences

Investment project

Investment Priority Project

Special investment project

 

 

CREATION OF NEW PRODUCTION

EXPANSION AND UPDATING OF ACTING MANUFACTURES

(RENOVATION, RECONSTRUCTION, MODERNIZATION)

 

Exemption of customs duties

+ / 5 years

+ / 5 years

+ / 5 years

+ / 15 years

State full-time grants

+

 

Maximum size: 30% of the investment volume

+

 

Maximum size: 30% of the investment volume

+

 

Maximum size: 30% of the investment volume

-

 

Tax preferences

 

 

 

 

Export exemption from VAT

+ / 5 years

 

 

+ / Validity of the special investment contract

CPN

 

+ / 10 years

+ / 3 years

 

Land

 

+ / 10 years

 

 

Property tax

 

+ / 8 years

 

 

Investment grant

 

The volume of investments is not less than

 5 000 000 MCI

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TERMS OF PROVISION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Recipient:

 

Legal entity of the Republic of Kazakhstan

 

Kinds of activity: The decision from 14.01.2016 № 13 (a part 1 list)

Recipient:

 

Legal entity of the Republic of Kazakhstan;

 

Kinds of activity: The decision from 14.01.2016 № 13 (a part 2 the list);

 

Investment size:

the legal entity carries out investments in the amount of at least two million (to create new productions) or a five-million-fold (by expansion and (or) renovation of existing production facilities) the amount of the monthly calculated index established by the law on the republican budget and effective as of the date of filing an application for investment preferences;

 

a legal entity is not:

an autonomous educational organization in accordance with the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on education;

an organization that carries out activities in the territory of a special economic zone in accordance with the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on special economic zones;

List of participants:

the share of the state and (or) the subject of the quasi-public sector as a founder and (or) participant (shareholder) of the legal entity of the Republic of Kazakhstan does not exceed twenty-six percent;

Failure to comply with the condition to withdraw from the founders and (or) participants (shareholders) of a legal entity of the Republic of Kazakhstan during the suspension period entails the early termination of the investment contract and the return of previously granted investment preferences.

Exception: when the subject of the quasi-public sector, in which the share of the state and (or) the subject of the quasi-public sector as a founder and (or) participant (shareholder) of the legal entity of the Republic of Kazakhstan is less than fifty percent, carries out its activities within the framework of the investment priority mining project methane of coal seams;

Sources of financing:

 

 for the implementation of the investment priority project, budgetary funds are not used as sources or guarantees for financing;

 

PPP agreement:

investment activity is not carried out within the framework of a public-private partnership agreement, including a concession agreement.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.The recipient

 

1) a legal entity of the Republic of Kazakhstan registered as a participant in a special economic zone in accordance with the legislation of the Republic of Kazakhstan on special economic zones;

2) a legal entity of the Republic of Kazakhstan registered as the owner of a free warehouse in accordance with the customs legislation of the Republic of Kazakhstan;

3) the legal entity of the Republic of Kazakhstan has concluded an agreement on the industrial assembly of motor vehicles;

 

Activities:

 

The legal entity carries out the types of activities included in the list of priority activities approved by the Government of the Republic of Kazakhstan.