On amendments and additions to some legislative acts of the Republic of Kazakhstan on support of the tourism industry and children's sports

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The Law of the Republic of Kazakhstan dated March 16, 2026 No. 270-VIII SAM

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For the procedure for the enactment of this Law, see art. 2.

Article 1. To make amendments and additions to the following legislative acts of the Republic of Kazakhstan:

1. To the Law of the Republic of Kazakhstan dated November 20, 1998 "On Auditing":

add the eighteenth paragraph to the first part of paragraph 2 of Article 5 as follows:

"a single operator for the distribution of extra-budgetary funds aimed at the development of physical culture and sports;".

2. To the Law of the Republic of Kazakhstan dated June 13, 2001 "On Tourism activities in the Republic of Kazakhstan":

1) the entire text has been changed in Kazakh, the text in Russian does not change;

2) in article 1:

Subparagraph 2) should be worded as follows:

"2) tour guide – an individual professionally trained to provide information and (or) organizational services to tourists operating in the Republic of Kazakhstan;";

In subparagraph 6), the words "as an individual entrepreneur or an employee" should be deleted.;

Sub-paragraph 7-1) should be deleted;

subparagraph 8):

after the words "tourist accommodation –" add the words "tourism facilities representing";

after the words "used for", add the word "temporary";

in subparagraph 17), replace the words "objects of tourist activity" with the words "tourist resources, including tourism facilities,";

Sub-paragraphs 22) and 30) should be worded as follows:

"22) tourist resources – a set of natural conditions, objects of historical and cultural heritage, socio-economic, recreational and other factors that represent a potential basis for the implementation of tourism activities and the formation of tourist services, regardless of the degree of involvement in economic turnover;";

"30) a tour guide is an individual who is professionally trained to conduct excursions to tourists to get acquainted with tourist attractions in the country (place) of temporary stay, operating in the Republic of Kazakhstan.";

3) paragraph 2 of Article 2 shall be worded as follows:

"2. International treaties ratified by the Republic of Kazakhstan have priority over this Law. The procedure and conditions of operation in the territory of the Republic of Kazakhstan of international treaties to which the Republic of Kazakhstan is a party are determined by the legislation of the Republic of Kazakhstan.";

4) in article 3:

in the title, replace the words "and objects of tourist activity" with the words "tourist activities and objects of tourism";

in subparagraph 3) of paragraph 1, the words "operating in the Republic of Kazakhstan as individual entrepreneurs" should be deleted;

Paragraph 2 should be worded as follows:

"2. Tourism facilities are specially created or adapted facilities that are directly used by tourists for temporary residence, relocation, recreation, recreation and cultural leisure.";

5) subparagraph 2) of paragraph 2 of Article 4, after the word "places", add the word "temporary";

6) add article 4-1 as follows:

"Article 4-1. The Visit Center

1. A visitor center is a tourism facility that is a building, structure, or room designed to disseminate information about the tourist potential and provide tourist services.

2. The construction, reconstruction, equipping, maintenance and operation of the visitor center are carried out by a business entity in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

3. The visit center is located on the territory of tourist resources, tourist routes and other tourism facilities in accordance with the legislation of the Republic of Kazakhstan.

4. The procedure and conditions of the visit center, as well as the requirements for its activities, are approved by the authorized body.";

7) paragraphs 5 and 7 of Article 6 should be supplemented with the words "included in the tourist product";

8) in article 11:

in subparagraph 20-5), the words "operating in the Republic of Kazakhstan as individual entrepreneurs" should be deleted;

subparagraph 20-11) should be supplemented with the words ", as well as the requirements for the tourist product";

in subparagraph 20-14), replace the word "subsidies" with the words "and the amount of subsidies, subsidy requirements";

sub-items 20-15), 20-16), 20-18), 20-19) and 20-20) should be worded as follows:

"20-15) approves the rules and the amount of reimbursement of part of the costs of business entities in the construction and reconstruction of visitor centers and tourist accommodation, as well as the requirements for them;

20-16) approves the rules and the amount of reimbursement of part of the costs of business entities for the purchase of equipment and equipment for ski resorts, as well as the list of equipment and equipment for ski resorts, part of the purchase costs of which are reimbursable;";

"20-18) approves the rules and the amount of subsidizing part of the costs of business entities for the maintenance of sanitary and hygienic nodes on tourist resources and routes to them, as well as the requirements for sanitary and hygienic nodes, the maintenance costs of which are subject to subsidization;

20-19) approves the rules and the amount of reimbursement of part of the costs of business entities for the construction of roadside service facilities, as well as the list of such facilities and the requirements for them.;

20-20) approves the rules and the amount of reimbursement of part of the costs of business entities engaged in tourism activities for the purchase of motor vehicles with a capacity of more than eight seats, with the exception of the driver's seat, as well as the requirements for vehicles, part of the cost of which is reimbursable;";

add subparagraph 20-27) to read as follows:

"20-27) approves the rules of activity of guides, guides and instructors of tourism;";

9) in paragraph 1 of article 12:

Subparagraph 13-2) should be worded as follows:

"13-2) organizes professional training of guides, guides and instructors of tourism, with the exception of guides, guides and instructors of tourism operating in the territory of a city of regional significance with a special status in accordance with the Law of the Republic of Kazakhstan;";

subparagraph 13-5) after the word "objects" add the word "tourism";

in subparagraph 13-8), replace the words "objects of tourist activity" with the words "visitor centers and tourist accommodation";

Add sub-paragraphs 13-17), 13-18) and 13-19) as follows:

"13-17) monitors the non-alienation and targeted use of visitor centers, tourist accommodations, equipment and equipment for ski resorts, roadside service facilities, motor vehicles with a capacity of more than eight seats, with the exception of the driver's seat, for five years from the date of receipt by the business entity of reimbursement of part of the costs, as well as the functioning of sanitary facilities.-hygiene units during the period of receiving subsidization of part of the costs, including tourism facilities and business entities, operating in the territory of a city of regional significance with a special status in accordance with the Law of the Republic of Kazakhstan;

13-18) defines the boundaries of priority tourist areas;

13-19) ensures the inclusion of directions and measures for the development of domestic and inbound tourism in the development plans of the region, the city of republican significance and the capital, developed within the framework of the documents of the State Planning System of the Republic of Kazakhstan;";

10) in article 14:

replace the word "Tourist" with the words "1. Tourist";

replace the words "about Kazakhstan and its tourism potential, promotion of a tourist product" with the words "about the relevant administrative-territorial unit and its tourism potential, promotion of tourist services";

add the following part of the second part:

"The Tourist Information Center, when promoting a tourist product on the international tourism market, cooperates with an organization established by the Government of the Republic of Kazakhstan for the development of domestic and inbound tourism.";

add paragraph 2 as follows:

"2. The procedure and conditions of activity of tourist information centers are approved by the authorized body.";

11) in article 14-1:

in paragraph 1, the words "included in the list of objects of the republican level of the tourist map" should be replaced by the words "the limits of which are determined by the local executive body of the region, the city of republican significance, the capital, the city of regional significance with a special status in accordance with the Law of the Republic of Kazakhstan";

Paragraph 4 should be worded as follows:

"4. The construction of tourism facilities capable of meeting the needs of tourists in priority tourist territories and the provision of investment preferences for them are carried out in accordance with the legislation of the Republic of Kazakhstan.";

12) add subparagraph 2-1) to article 14-3 as follows:

"2-1) coordinates the activities of tourist information centers in terms of promoting a tourist product on the international tourism market, provides methodological and informational support for international activities;";

13) in the fourth paragraph of the first part of paragraph 2 of Article 15, the words "operating in the Republic of Kazakhstan as individual entrepreneurs" should be deleted;

14) in article 15-3:

in paragraph 1, the words "operating in the Republic of Kazakhstan as individual entrepreneurs," should be deleted;

in paragraph 3, the words "operating in the Republic of Kazakhstan as individual entrepreneurs," should be deleted;

15) after the words "rights and", add the word "lawful" to article 21.

3. To the Law of the Republic of Kazakhstan dated July 17, 2001 "On Highways":

1) in subparagraphs 3) and 4) of paragraph 2 of Article 3, the words "objects of tourist activity" should be replaced by the words "tourist resources, objects of tourism";

2) in article 13:

in subparagraph 2-1) of the first part of paragraph 1-1, the words "objects of tourist activity" should be replaced by the words "tourist resources, tourism facilities";

In subparagraph 2-2) of paragraph 2, the words "objects of tourist activity" should be replaced by the words "tourist resources, tourism facilities".

4. To the Law of the Republic of Kazakhstan dated July 4, 2003 "On Motor Transport":

paragraph 5 of Article 43 after the word "routes," add the words "as well as for irregular transportation organized by tourist operators,".

5. To the Law of the Republic of Kazakhstan dated December 19, 2003 "On Advertising":

in subparagraph 7) of Article 14, the words "without an appropriate permit to attract shareholders' money or an agreement to provide a guarantee of equity participation in housing construction" should be replaced by the words "without an appropriate indication of the number and date of the permit to attract shareholders' money or indication of the number and date of the concluded agreement to provide a guarantee of equity participation in housing construction or an agreement to provide guarantees within the framework of renovation".

6. To the Law of the Republic of Kazakhstan dated July 9, 2004 "On Protection, reproduction and use of wildlife":

in paragraph 1 of article 40:

In part seven, the words ", with the exception of bitterly salty fishery reservoirs and (or) sites" should be deleted.;

Parts eight and nine should be worded as follows:

"Fishery reservoirs and (or) plots of local significance located entirely on land plots privately owned or in temporary land use by individuals and non-governmental legal entities are assigned to them without holding a tender upon their application by a decision of the territorial subdivision of the department of the authorized body in the field of fisheries, provided they meet the established qualification requirements, with the exception of bitter-salty fishing ponds and (or) land plots.

Fisheries reservoirs and (or) sites, the term of their assignment expires, are provided without a tender at the request of the persons to whom they were previously assigned, by extending the contract, subject to compliance with contractual obligations and the plan for the development of fisheries entities.";

In part ten, the words "and fisheries reservoirs and (or) sites" should be deleted.;

Add the words "without holding a competition by the decision of the department of the authorized body in the field of fisheries or its territorial divisions" to part twelve.

7. To the Law of the Republic of Kazakhstan dated July 7, 2006 "On Specially Protected Natural Territories":

1) Paragraph 4 of Article 2 shall be worded as follows:

"4. International treaties ratified by the Republic of Kazakhstan have priority over this Law. The procedure and conditions of operation in the territory of the Republic of Kazakhstan of international treaties to which the Republic of Kazakhstan is a party are determined by the legislation of the Republic of Kazakhstan.";

2) subparagraph 5) of paragraph 3 of Article 20, after the word "placement", add the word "visit centers,";

3) in article 38:

in subparagraph 1) of paragraph 1:

Add the word "visiting centers" to the second paragraph after the word "providing".;

The fourth paragraph has been amended in Kazakh, the text in Russian has not changed.;

In subparagraph 2) of paragraph 1-1, the words "preschool children" should be replaced by the words "minors";

4) paragraph 5 of Article 45, after the word "operation", add the word "visitor centers,".

8. To the Law of the Republic of Kazakhstan dated January 12, 2007 "On Gambling Business":

1) in paragraph 1 of article 11:

After the words "Akmola region", add the words ", in Mangystau region on the coast of the Caspian Sea, Panfilov district and on the coast of Lake Alakol in Zhetisu region, in Talgar district of Almaty region, Markakol district and Zaisan district of East Kazakhstan region".;

In part three, the words "except in cases of the need to protect specially protected natural territories, human life and health, as well as cases of threat of destruction and damage to objects of historical and cultural heritage, ensuring the needs of defense and national security of the country, are prohibited" should be replaced with the words "carried out in coordination with the authorized body";

add parts four and five of the following content:

"When changing the boundaries of territories for hosting casinos, slot machine halls, betting shops and sweepstakes (bookmaker's offices and/or sweepstakes), it is not allowed to exclude land plots from the boundaries of such territories on which gambling business organizers operate on the basis of licenses.

It is prohibited to place casinos, slot machine halls, betting shops and sweepstakes (betting shops and/or sweepstakes) on the lands of specially protected natural territories, historical and cultural purposes, for the needs of defense and national security.";

2) add paragraph 1-1 to Article 15 as follows:

"1-1. Only foreigners and stateless persons, employees are allowed to enter casinos, slot machine halls, bookmaker's offices and (or) sweepstakes located in Mangystau region on the coast of the Caspian Sea, Panfilov district and on the shore of Lake Alakol in Zhetisu region, Talgar district of Almaty region, Markakol district and Zaisan district of East Kazakhstan region. gambling establishments and other persons who are in the gambling establishment in connection with the performance of work (official) duties.".

9. To the Law of the Republic of Kazakhstan dated May 16, 2014 "On Permits and Notifications":

In paragraph 33 of Appendix 3, the words "operating in the Republic of Kazakhstan as individual entrepreneurs" should be deleted.

10. To the Law of the Republic of Kazakhstan dated July 3, 2014 "On Physical Culture and Sports":

1) in article 1:

Subparagraph 2-1) should be worded as follows:

"2-1) children's and youth sports school - an organization that implements educational programs of additional education aimed at the development of children's and youth sports;";

Add sub-paragraphs 2-2), 2-3), 2-4) and 12-1) as follows:

"2-2) State order in a children's and youth sports school is the amount of services funded by the state in public children's and youth sports schools.;

2-3) the per capita standard of financing in a children's and youth sports school is the standard of financial support for guaranteed state tuition fees in state children's and youth sports schools;

2-4) sports section for children and youth is an activity to promote the health and development of athletic abilities of children and youth, conducted by a coach, a coach–teacher or an instructor in physical education and sports, organized on a regular basis; ";

"12-1) the digital platform of physical culture and sports is a digitalization object designed to collect, process and analyze administrative and other data in the field of physical culture and sports, as well as to ensure information interaction with other objects of digitalization;";

2) paragraph 2 of Article 2 should be supplemented with subparagraph 9) as follows:

"9) the introduction of modern innovative and digital technologies for the development of physical culture and sports.";

3) add sub-paragraphs 65-26), 65-27), 65-28) and 65-29) to Article 7 as follows:

"65-26) develops and approves the rules for per capita regulatory financing in state children's and youth sports schools;

65-27) develops and approves the methodology of per capita regulatory financing in state children's and youth sports schools;

65-28) develops and approves the rules for placing state orders in state children's and youth sports schools;

65-29) develops and approves the rules for the formation and maintenance of a digital platform for physical culture and sports;";

4) paragraph 1 of Article 8 should be supplemented with subparagraph 15-1) as follows:

"15-1) approves and places a state order in state children's and youth sports schools;";

5) add article 42-1 as follows:

"Article 42-1. Digitalization of physical culture and sports

1. The subjects of physical culture and sports specified in subitems 1), 2), 4) and 5) of paragraph 1 of Article 10 of this Law, who are not private business entities, are obliged to ensure the transfer of data to the digital platform of physical culture and sports in the amount, time and form determined by the authorized body.

2. The subjects of physical culture and sports specified in subitems 1), 2), 4) and 5) of paragraph 1 of Article 10 of this Law, who are not private business entities, are responsible, as established by the laws of the Republic of Kazakhstan, for the quality, timeliness, reliability and confidentiality of data transmitted to the digital platform of physical culture and sports.";

6) add a fifth part to article 49 as follows:

"Financing of state children's and youth sports schools is carried out by state order in a children's and youth sports school and in the amount determined by the methodology of per capita regulatory financing in state children's and youth sports schools and other sources provided for by the legislation of the Republic of Kazakhstan.";

7) add paragraph 9 to article 50-1 as follows:

"9. The single operator is obliged to conduct an annual audit of the annual financial statements in accordance with the legislation of the Republic of Kazakhstan.".

11. To the Law of the Republic of Kazakhstan dated April 7, 2016 "On Equity Participation in Housing Construction":

The title of Chapter 4 should be supplemented with the words "and the agreement on equity participation in housing construction as part of renovation."

12. To the Law of the Republic of Kazakhstan dated April 30, 2021 "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on tourism activities":

1) delete the twenty-fourth paragraph of subparagraph 2) and the ninth paragraph of subparagraph 9) of paragraph 6 of Article 1;

2) delete the fourth paragraph of paragraph 1 of Article 2.

13. To the Law of the Republic of Kazakhstan dated March 3, 2025 "On the special Status of the City of Turkestan":

1) delete subparagraph 2) of Article 8;

2) in paragraph 1 of article 9:

subparagraph 11) after the word "develops", add the words "and approves";

in subparagraph 17):

The fifth paragraph has been amended in Kazakh, the text in Russian has not changed.;

In the eighth paragraph, replace the words "tourist facilities" with the words "visitor centers and tourist accommodation".

Article 2.

1. This Law shall enter into force sixty calendar days after the date of its first official publication, with the exception of:

1) paragraphs 1, 6 and 10 of Article 1, which shall enter into force upon the expiration of ten calendar days after the date of its first official publication.;

2) subparagraph 1) and the second paragraph of subparagraph 2) of paragraph 13 of Article 1, which will enter into force on July 1, 2026.

2. Prior to the introduction of the Digital Code of the Republic of Kazakhstan, the words "object of digitalization", "objects of digitalization", "digital technologies" should be considered as the words "object of informatization", "objects of informatization", "information technologies", respectively.

President

Republic of Kazakhstan

K. TOKAEV

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