Article 283. The concept and types of investment preferences of the Entrepreneurial Code of the Republic of Kazakhstan

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

 1) legal entities of the Republic of Kazakhstan implementing an investment project;

 2) leasing companies importing technological equipment as part of the implementation of an investment project on the basis of a financial leasing agreement for a legal entity of the Republic of Kazakhstan implementing the investment project.

 2. Investment preferences are provided depending on the content of the project in accordance with the terms of the following investment contracts:

 1) investment agreements;

 2) agreements on investment obligations;

 3) a simplified investment contract.

 3. Tax investment preferences are granted by decision of the authorized investment body based on consideration of applications for tax investment preferences in accordance with the procedure established by the Government of the Republic of Kazakhstan.

 The decision of the authorized investment body on the application is made taking into account the consideration of the materials provided for the application in accordance with Article 292 of this Code, as well as the conclusion of the authorized body, whose competence includes the priority type of activity provided for in the application.

4. Excluded by the Law of the Republic of Kazakhstan dated December 25, 2017 No. 122-VI (effective from 01.01.2018).

3-1. Investment preferences are granted exclusively under one of the investment contracts provided for in paragraph 2 of this article.

5. Under a special investment project in the form of investment preferences (hereinafter referred to as investment preferences for a special investment project) 5. It is not allowed to fully exempt persons who have concluded investment contracts from fulfilling their tax obligations under the terms of investment contracts.

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