On the amnesty of citizens of the Republic of Kazakhstan in connection with their money legalization

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Law of the Republic of Kazakhstan dated April 2, 2001 No. 173

In order to attract additional financial resources to the economy of Kazakhstan, this Law regulates the conduct by the state of an exceptional one-time campaign to legalize the money of citizens of the Republic of Kazakhstan who were previously withdrawn from legal economic circulation and were not declared, by exempting from taxation and liability persons who have committed certain economic offenses.

Article 1

1. This Law applies to citizens of the Republic of Kazakhstan who transfer money to special accounts without the right to dispose of them for the period of legalization to second-tier banks included in the system of collective guarantee (insurance) of deposits by depositing cash in national or foreign currency, as well as transferring their own money from personal accounts. in foreign banks. The list of foreign currencies is determined by the National Bank of the Republic of Kazakhstan. 2. The money legalization period is thirty calendar days during 2001. The period start date is set By Decree of the President of the Republic of Kazakhstan. The footnote. Article 1 was amended by the Law of the Republic of Kazakhstan dated June 29, 2001 No. 218.

Article 2

This Law does not apply to cases of money legalized as a result of corruption offenses, crimes against the person, the peace and security of mankind, the foundations of the constitutional system and the security of the state, property, interests of the civil service, public safety and public order, public health and morals, as well as money belonging to other persons or received as loans..

Article 3

1. Information about the availability of special accounts and the amount of money on them is not subject to disclosure. 2. The existence of a special account may not be the basis for any procedural actions, including criminal prosecution or the application of administrative penalties. 3. In the event of the entry into force of court decisions (sentences) providing for the confiscation of property of citizens amnestied in accordance with this Law, the money submitted for legalization shall be withdrawn into state ownership in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

Article 4

The money deposited into a special account in national and (or) foreign currency may be disposed of by a citizen (depositor) on the day following the expiration of the legalization period.

Article 5

To the persons specified in Article 1 of this Law, the second-tier bank of the Republic of Kazakhstan, to whose special accounts the money was deposited, issues an official document indicating the amount of the deposited amount and the date of deposit. The specifics of opening and maintaining special accounts, the form and procedure for issuing an official document, and keeping records of money held in special accounts are determined by a regulatory legal act of the National Bank of the Republic of Kazakhstan.

Article 6 The amounts deposited to special accounts in second-tier banks of the Republic of Kazakhstan by persons specified in Article 1 of this Law are not included in taxable income.

Article 7 The persons specified in Article 1 of this Law are exempt from criminal liability for committing crimes provided for in Articles 190 to 192, 221 of the Criminal Code of the Republic of Kazakhstan before the start of legalization in accordance with Article 1 of this Law.

Article 8 The persons specified in Article 1 of this Law are exempt from administrative liability for committing administrative offenses provided for in Articles 137, 143, 154, 205 - 209 of the Code of the Republic of Kazakhstan on Administrative Offenses before the start of legalization in accordance with Article 1 of this Law.

Article 9 Articles 6, 7 and 8 do not apply to persons against whom, in accordance with article 1 of this Law, criminal cases and administrative proceedings were initiated prior to the start of the money legalization period, as well as convicted persons and persons subject to administrative penalties.

Article 10

In case of non-fulfillment or improper fulfillment of this Law, the relevant officials and persons performing managerial functions in second-tier banks shall bear the responsibility established by the legislative acts of the Republic of Kazakhstan.

President

Republic of Kazakhstan

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