Article 5-1. Investment resident of the Center of the Constitutional Law of the Republic of Kazakhstan on the Astana International Financial Center

     1. The Center's investment resident is a foreigner or a stateless person who has made investments in accordance with the Center's investment tax residency program, as well as those who meet the following conditions:

     has not been a resident of the Republic of Kazakhstan for the purposes of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) (hereinafter referred to as the Tax Code) for the last twenty years preceding the initial application for participation in the Center's investment tax residency program;

     is not a person whose citizenship of the Republic of Kazakhstan has been terminated during the last twenty years preceding the application for participation in the Center's investment tax residency program.

     2. The Center's investment tax residency program is an act of the Center aimed at attracting investments, establishing the volume and instruments of investment. The Center's investment tax residency program is adopted in coordination with the national security and internal affairs agencies, the central authorized body for state planning, the state body responsible for ensuring tax revenues and other mandatory payments to the budget, and the state body responsible for implementing state investment policy.

Constitutional Law of the Republic of Kazakhstan dated December 7, 2015 No. 438-V SAM.

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