كازاخستان

• Agency for Financial Monitoring (AFM)

  Financial intelligence unit receiving threshold and suspicious-operation reports under Law 191-IV

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• State Revenue Committee, Ministry of Finance

  Customs clearance (EAEU Customs Code) and tax administration (MET, VAT)

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• LBMA

  Good Delivery List (Tau-Ken Altyn and Kazzinc listed); private standard, not Kazakh law

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدران

• Local executive body of the oblast (akimat)

  Receives applications for and issues artisanal (старательство) licences under the Subsoil Code

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Ministry of Industry and Construction (authorised body for precious metals)

  Law 444-V authorised body: rules on import/export, list of precious-metal producers, notifications, state control acts per shipment, conclusions on economic feasibility of extraction, export licences (Order 375)

  لا مستوى ثقة مسجَّلمحجوبغير مسجَّل

  مصدران

• National Bank of the Republic of Kazakhstan (NBK)

  Exercises the state's priority right to buy refined gold; sets the procedure; control testing of samples; currency control and registration of currency contracts

  لا مستوى ثقة مسجَّلغير مسجَّلمحجوب

  3 مصادر

• Authorised body in the field of solid minerals

  Regulates and supervises operations for exploration and mining of solid minerals other than uranium (Subsoil Code, authorised body article). It is not the body that grants exploration or mining licences: that is the competent authority.

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Competent authority for subsoil use (компетентный орган)

  Central executive body designated by the Government; grants and terminates subsoil-use rights for exploration and mining of solid minerals, and monitors licence conditions (Subsoil Code, competent authority article)

  لا مستوى ثقة مسجَّل

  لا مصدر مسجَّل

• Law 444-V 'On precious metals and precious stones'

  Refining obligation (art. 8), NBK priority right (art. 9), import/export notification and control testing (art. 7). Amended 2021 (62-VII), 2024 (71-VIII, 115-VIII) and reportedly to 12.07.2026.

  المرجع

  Law of the Republic of Kazakhstan No. 444-V of 14 January 2016

  النوع

  قانون

  سارٍ من

  2016-02-06

  نص القانونغير مسجَّلمحجوب

  ملاحظة الباحث: In-force date and 2026 amendment date from the prg.kz summarising fetch.

  4 مصادر

• Law 191-IV 'On countering the legalisation (laundering) of proceeds of crime and financing of terrorism'

  Dealers in precious metals are subjects of financial monitoring; threshold 50m KZT for purchase/sale of precious metals.

  المرجع

  Law No. 191-IV of 28 August 2009

  النوع

  قانون

  نص القانونمحجوب

  مصدر واحد

• EEC Board Decision No. 30 of 21.04.2015 'On non-tariff regulation measures' (export licensing of precious metals, section 2.10)

  EAEU-level basis for export licences on gold to third countries.

  النوع

  معاهدة

  غير مؤكَّد

  ملاحظة الباحث: Not opened in this pass; Order 375 requires an export licence but the alta.ru extract did not cite the EEC decision. Included by analogy with the Russian module.

  لا مصدر مسجَّل

• NBK Rules for exercising the state's priority right to purchase refined gold to replenish assets in precious metals

  Operational procedure for the priority right (art. 5(2) Law 444-V).

  المرجع

  NBK resolution registered as V1600013617 (2016)

  النوع

  لائحة

  غير مؤكَّدمحجوب

  ملاحظة الباحث: Text not obtained (adilet JavaScript-only, mirrors 404/500). Existence known from search result title only; current edition unknown.

  مصدر واحد

• Rules for import from non-EAEU countries and export to them of precious metals and raw materials containing precious metals

  Export licence, state control act per shipment, NBK refusal for refined gold, refiners' refusals and feasibility conclusions for raw materials.

  المرجع

  Order of the Minister of Industry and Construction No. 375 of 29.10.2024 (reg. V2400035297)

  النوع

  لائحة

  سارٍ من

  2024-12-13

  نص القانونمحجوبغير مسجَّل

  ملاحظة الباحث: In-force date: zakon.kz says 13 Dec 2024, the alta.ru summary says 14 Dec 2024.

  مصدران

• Code 'On subsoil and subsoil use'

  Exploration, mining and artisanal licences for solid minerals and precious metals.

  المرجع

  Code of the Republic of Kazakhstan «О недрах и недропользовании» (number and date in refs)

  النوع

  قانون

  نص القانون

  ملاحظة الباحث: [unconfirmed] The held Subsoil Code text is the FAOLEX consolidation (Russian), older than the text in force; amendments made since then are not checked, because the official Adilet text is a wall.

  لا مصدر مسجَّل

• Tax Code of 25 December 2017 No. 120-VI (previous code)

  MET on gold 7.5% flat until end-2025.

  النوع

  قانون

  أُلغي في

  2026-01-01

  مصدر ثانويغير مسجَّل

  مصدر واحد

• Tax Code 'On taxes and other obligatory payments to the budget'

  MET on gold, the VAT standard rate, and VAT «по нулевой ставке» on exports and on sales of refined gold to the NBK (articles in refs).

  المرجع

  Tax Code of the Republic of Kazakhstan «О налогах и других обязательных платежах в бюджет» (number and date in refs)

  النوع

  قانون

  سارٍ من

  2026-01-01

  نص القانونمحجوب

  مصدران

• Law 167-VI 'On currency regulation and currency control'

  Repatriation of export proceeds; registration numbers for currency contracts.

  المرجع

  Law No. 167-VI of 2 July 2018

  النوع

  قانون

  نص القانونمحجوب

  مصدر واحد

مكتبة القوانين غير متاحة حاليًا. صفحات البحث متاحة؛ حاول مجددًا بعد قليل.

• LBMA Good Delivery listing

  Good Delivery List entry

  يحمله

  Subject of production of precious metals on the authorised body's list (refinery)

  تصدره

  LBMA

  معيارغير مسجَّل

  الأساس القانوني: LBMA Good Delivery List Rules

  مصدران

• Contract on general terms of sale of refined gold to the NBK

  Signed contract on the general terms of sale of refined gold to the National Bank; one of the documents confirming the VAT treatment of the sale (Tax Code, refined gold article)

  يحمله

  Subject of production of precious metals on the authorised body's list (refinery)

  تصدره

  National Bank of Kazakhstan

  مدة الصلاحية

  Term not known

  لا مستوى ثقة مسجَّل

  الأساس القانوني: Tax Code of the Republic of Kazakhstan; Law on precious metals and precious stones (not held)

  لا مصدر مسجَّل

• Notification of start of activity in import/export of precious metals and raw materials

  Registered notification (copy attached to state-control applications)

  يحمله

  Exporter of precious metals or raw materials (notified entity holding a per-contract export licence)

  تصدره

  Authorised body for precious metals (e-licensing)

  نص القانونغير مسجَّلمحجوب

  الأساس القانوني: Law 444-V 'On precious metals and precious stones'; Law 'On permits and notifications', art. 7(4)

  مصدران

• Notification of start of activity in import/export of precious metals (refiner)

  يحمله

  Subject of production of precious metals on the authorised body's list (refinery)

  تصدره

  Authorised body for precious metals

  نص القانونغير مسجَّل

  الأساس القانوني: Law 444-V 'On precious metals and precious stones', art. 7(4)

  مصدر واحد

• Inclusion in the list of subjects of production of precious metals

  Entry on the published list; the list defines whose refusals are needed before raw materials may be exported

  يحمله

  Subject of production of precious metals on the authorised body's list (refinery)

  تصدره

  Authorised body for precious metals

  نص القانونغير مسجَّل

  الأساس القانوني: Law 444-V 'On precious metals and precious stones', art. 4(10), art. 8(2)

  مصدران

• Subject of financial monitoring: AML internal-control programme, CDD, threshold and suspicious-operation reporting

  يحمله

  Individual entrepreneur or company trading precious metals domestically

  تصدره

  Agency for Financial Monitoring

  نص القانونمحجوب

  الأساس القانوني: Law 191-IV, arts 3, 4

  ملاحظة الباحث: Whether a separate AFM registration/notification is required for dealers was not confirmed.

  مصدر واحد

• Artisanal mining licence (лицензия на старательство)

  Artisanal licence: placer and technogenic deposits of precious metals and precious stones; citizens of Kazakhstan only; a single licence per person; plot «не менее пятисот квадратных метров и не более пяти гектаров»; transfer or encumbrance of the right prohibited

  يحمله

  Artisanal miner (holder of an artisanal licence; Kazakh citizens only)

  تصدره

  Local executive body of the region (местный исполнительный орган области)

  مدة الصلاحية

  «сроком на три года», renewable once «на три года» on the holder's application

  نص القانون

  الأساس القانوني: Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs)

  ملاحظة الباحث: [unconfirmed] The held Subsoil Code text is the FAOLEX consolidation (Russian), older than the text in force; amendments made since then are not checked, because the official Adilet text is a wall.

  لا مصدر مسجَّل

• Banking licence incl. currency operations

  يحمله

  Kazakh commercial bank servicing the currency contract

  تصدره

  National Bank / ARDFM

  غير مؤكَّد

  الأساس القانوني: Law on banks and banking activity

  ملاحظة الباحث: General knowledge; not researched in this pass.

  لا مصدر مسجَّل

• Licence for exploration of solid minerals

  Exploration licence

  يحمله

  Holder of a mining licence for solid minerals (industrial gold miner)

  تصدره

  Competent authority (компетентный орган), the central executive body that grants subsoil-use rights for exploration and mining of solid minerals

  نص القانون

  الأساس القانوني: Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs)

  ملاحظة الباحث: [unconfirmed] The held Subsoil Code text is the FAOLEX consolidation (Russian), older than the text in force; amendments made since then are not checked, because the official Adilet text is a wall.

  لا مصدر مسجَّل

• Licence for mining solid minerals (лицензия на добычу твердых полезных ископаемых)

  Mining licence

  يحمله

  Holder of a mining licence for solid minerals (industrial gold miner)

  تصدره

  Competent authority (компетентный орган), the central executive body that grants subsoil-use rights for exploration and mining of solid minerals

  مدة الصلاحية

  Not more than «двадцать пять последовательных лет»; renewable on the subsoil user's application for a period not exceeding the original term; the number of renewals is not limited; the renewal application is filed «не ранее чем за четыре года до истечения срока лицензии»

  نص القانون

  الأساس القانوني: Code of the Republic of Kazakhstan on subsoil and subsoil use (articles in refs)

  ملاحظة الباحث: [unconfirmed] The held Subsoil Code text is the FAOLEX consolidation (Russian), older than the text in force; amendments made since then are not checked, because the official Adilet text is a wall.

  لا مصدر مسجَّل

• Export customs duty on gold

  المعدل

  None identified

  غير مؤكَّد

  ملاحظة الباحث: No export duty on gold found; the Government's list of export duty rates was not checked.

  لا مصدر مسجَّل

• Mineral extraction tax on gold (Tax Code 2017)

  المعدل

  7.5%

  يدفعه

  Subsoil user

  تحصّله

  State Revenue Committee

  مصدر ثانويغير مسجَّل

  الأساس القانوني: Tax Code 120-VI (2017)

  مصدر واحد

• Mineral extraction tax (НДПИ) on gold, price-banded

  Gold extracted (all forms)

  المعدل

  7.5% at average price up to USD 2,800/oz; 8% to 3,000; 8.5% to 3,200; 9% to 3,400; 9.5% to 3,600; 10% to 3,800; 11% above 3,800

  الوعاء

  Value of the taxable volume of gold for the tax period, at average LBMA AM/PM prices and the average official exchange rate

  يدفعه

  Subsoil user

  تحصّله

  State Revenue Committee

  نص القانونمحجوبغير مسجَّل

  الأساس القانوني: Tax Code 214-VIII (18.07.2025), arts 780-781

  3 مصادر

• VAT zero rate on export of goods

  Exported gold and raw materials

  المعدل

  0%

  مصدر ثانويغير مسجَّل

  الأساس القانوني: Tax Code 214-VIII (18.07.2025)

  مصدر واحد

• VAT zero rate on sale of refined gold to the NBK

  Refined gold from own or purchased raw material sold to the NBK to replenish its precious-metal assets

  المعدل

  0%

  يدفعه

  Producer or owner after processing

  تحصّله

  State Revenue Committee

  نص القانونمحجوب

  الأساس القانوني: Tax Code 214-VIII (18.07.2025), art. 472

  مصدر واحد

• VAT, standard rate

  Domestic sales of gold not otherwise zero-rated or exempt

  المعدل

  16% (from 1 Jan 2026)

  مصدر ثانويغير مسجَّل

  الأساس القانوني: Tax Code 214-VIII (18.07.2025)

  مصدر واحد

• Dealers in precious metals and stones are subjects of financial monitoring; purchase/sale of precious metals and stones of 50,000,000 KZT or more is reportable; jewellery 5,000,000 KZT; pawnshop operations 3,000,000 KZT. Retail jewellery purchases by individuals up to 500,000 KZT have simplified CDD.

  النوع

  مكافحة غسل الأموال

  الحد

  50,000,000 KZT (precious metals)

  نص القانونمحجوب

  الأساس القانوني: Law 191-IV, arts 3, 4, 5

  مصدر واحد

• Export of precious metals and raw materials to non-EAEU countries needs an export licence and a per-shipment act of state control from the authorised body; refined gold also needs proof of NBK refusal.

  النوع

  أخرى

  سارٍ من

  2024-12-13

  نص القانونمحجوب

  الأساس القانوني: Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 10, 17-19

  مصدر واحد

• Mined gold and raw materials (doré, cathode metal, zinc precipitate, scrap, ores and concentrates) must go to Kazakh precious-metal producers for processing/refining. Export of raw materials requires refusals from all listed producers and a conclusion that domestic extraction is not feasible.

  النوع

  اشتراط التكرير المحلي

  نص القانونغير مسجَّلمحجوب

  الأساس القانوني: Law 444-V 'On precious metals and precious stones'; Order of the Minister of Industry and Construction No. 375 of 29.10.2024, art. 8(1)-(2); Order 375 para. 20

  مصدران

• The state has a priority right to buy refined gold for NBK assets. Producers and owners of refined gold after processing must sell refined gold, produced in Kazakhstan or abroad, to the NBK first, within half-yearly limits set from their forecasts; only gold the NBK refuses may go to third parties. In practice the NBK buys most refined output.

  النوع

  احتكار الدولة

  نص القانونغير مسجَّل

  الأساس القانوني: Law 444-V 'On precious metals and precious stones', art. 9

  3 مصادر

• Individual entrepreneurs and companies must notify the authorised body before starting import/export of refined and other precious metals and raw materials (the NBK is exempt).

  النوع

  أخرى

  نص القانونغير مسجَّل

  الأساس القانوني: Law 444-V 'On precious metals and precious stones', art. 7(4)

  مصدر واحد

• Cross-border carriage of cash and goods by individuals follows the EAEU Customs Code (written declaration above USD 10,000 cash equivalent).

  النوع

  الإقرار عبر الحدود

  الحد

  USD 10,000 (cash)

  غير مؤكَّد

  ملاحظة الباحث: General EAEU rule, not checked in this pass; rules on carrying gold bars by individuals not researched.

  لا مصدر مسجَّل

• On import from or export to non-EAEU countries, if documents on precious-metal content do not match the contract, samples are control-tested by the NBK.

  النوع

  أخرى

  نص القانونغير مسجَّل

  الأساس القانوني: Law 444-V 'On precious metals and precious stones', art. 7(1); art. 5(3)

  مصدران

• Resident exporters must repatriate proceeds under export currency contracts within the contract term; contracts meeting NBK criteria receive registration numbers. No mandatory sale of FX proceeds found in the law.

  النوع

  ضوابط العملة

  نص القانونمحجوب

  الأساس القانوني: Law 167-VI, arts 9, 13-14

  مصدر واحد

• NBK purchases of domestic refined gold

  الأرقام: About 70 t planned for 2025 (about USD 6 bn); Q1 2025 dollar sales of ~750 bn KZT mirrored Q4 2024 gold purchases

  إرشاد رسميغير مسجَّل

  مصدران

• Domestic refining capacity

  الأرقام: Tau-Ken Altyn: design capacity 25 t gold/yr (potential 70 t), 346.1 t refined 2014-2024; three refineries (Tau-Ken Altyn, Kazzinc, Kazakhmys Smelting) supply NBK, two LBMA-listed

  ممارسة السوقغير مسجَّل

  مصدران

• NBK gold holdings and reserves

  الأرقام: 372.8 t (USD 21.1 bn, 69% of reserves) in July 2022; FX reserves reported at a historic high of USD 45.8 bn at end-2024

  مصدر ثانويغير مسجَّل

  ملاحظة الباحث: 2026 tonnage not obtained.

  مصدران

• Since 2025 the NBK offsets the tenge issued for gold purchases by selling equal amounts of US dollars on the domestic market (the 'mirroring mechanism'). This changes the macro effect of the purchases, not the legal duty of producers to offer gold.

  إرشاد رسميغير مسجَّل

  مصدر واحد

• By law the NBK holds a priority right, not a monopoly: gold it refuses may be sold to anyone and exported. In practice nearly all refined output is sold to the NBK, so private export of refined gold is rare and the lawful export route for Kazakh gold is mainly the NBK's own reserve management.

  مصدر ثانويغير مسجَّل

  ملاحظة الباحث: Share of output bought by NBK not quantified from a primary source.

  3 مصادر

• To whom artisanal miners lawfully sell gold (and the artisanal licence issuer and term) not confirmed

  يؤثر في

  kz.st-09kz.cr-artisanal-licence

• Domestic cash-payment limits between businesses (Law on payments) and cross-border carriage of gold by individuals not checked

  يؤثر في

  kz.ctl-cash-declaration

• Certificate of origin issuer and use for gold not researched

  يؤثر في

  kz.st-25

• Basis and procedure of the export licence (EEC Decision 30, Kazakh licensing rules, issuing committee, validity)

  المستند الناقص

  EEC Board Decision No. 30 of 21.04.2015 section 2.10; Kazakh licensing rules

  أين قد يكون

  eaeunion.org; elicense.kz

  سبب عدم الحصول عليه

  Search budget exhausted

  يؤثر في

  kz.st-20kz.law-eaeu-30

• Whether any export customs duty applies to gold

  المستند الناقص

  Government resolution on export customs duty rates

  يؤثر في

  kz.tax-export-duty

• NBK Rules on the priority right (price formula detail, currency, delivery place, bar standard, forms) not read

  المستند الناقص

  NBK resolution registered V1600013617 (current edition)

  أين قد يكون

  https://adilet.zan.kz/rus/docs/V1600013617

  سبب عدم الحصول عليه

  adilet renders only with JavaScript; mirror sites returned 404/500

  يؤثر في

  kz.st-13kz.st-15kz.law-nbk-rules

• Re-export and sanctions-evasion concerns (Russian-origin gold transiting Kazakhstan, EU/UK/US scrutiny) not documented from any source

  سبب عدم الحصول عليه

  No source located within the 5-search budget

  يؤثر في

  kz.ctl-export-licence

• 2025 amendments to the Subsoil Code (Law Z2500000249 and Law 180 of 09.04.2025) not read

  أين قد يكون

  https://adilet.zan.kz/rus/docs/Z2500000249

  سبب عدم الحصول عليه

  adilet JavaScript-only; mirror 404

• من كازاخستان إلى المملكة المتحدة

• من كازاخستان إلى المملكة المتحدة

• Закон РК от 28.08.2009 № 191-IV «О противодействии легализации (отмыванию) доходов...»فتح المصدر
  محجوبغير مذكورto confirm

  Missing from this copy: not yet checked

• Приказ Министра промышленности и строительства РК от 29.10.2024 № 375: Правила ввоза/вывоза драгоценных металлов и сырьевых товаров, содержащих драгоценные металлы (страны вне ЕАЭС)فتح المصدر
  محجوبغير مذكورto confirm

  Missing from this copy: not yet checked

• Zakon.kz: 'В Казахстане утвердили правила ввоза и вывоза золота и серебра' (03.12.2024)فتح المصدر
  غير مسجَّلغير مذكورzakon.kz
• Law 444-V, Article 8 (production of precious metals; obligation to refine; refusals before export of raw materials)فتح المصدر
  غير مسجَّلغير مذكورkodeksy-kz.com (unofficial reproduction of the official text; adilet.zan.kz is JavaScript-only and returned an empty shell)
• Law 444-V of 14.01.2016 'On precious metals and precious stones', Article 9 (state priority right to acquire refined gold)فتح المصدر
  غير مسجَّلغير مذكورkodeksy-kz.com (unofficial reproduction of the official text; adilet.zan.kz is JavaScript-only and returned an empty shell)
• Law 444-V 'On precious metals and precious stones' (PRG/Paragraph database, full text)فتح المصدر
  غير مسجَّلغير مذكورParagraph (prg.kz / online.zakon.kz)
• Закон РК от 14.01.2016 № 444-V «О драгоценных металлах и драгоценных камнях»فتح المصدر
  محجوبغير مذكورto confirm

  Missing from this copy: not yet checked

• Закон РК от 14.01.2016 № 444-V «О драгоценных металлах и драгоценных камнях»فتح المصدر
  محجوبغير مذكورto confirm

  Missing from this copy: not yet checked

• World Gold Council, Gold Focus: 'A Central Banker's Perspective: the role of gold in Kazakhstan' (A. Moldabekova, Oct 2022)فتح المصدر
  غير مسجَّلغير مذكورWorld Gold Council
• Tau-Ken Samruk: Production (Tau-Ken Altyn refinery)فتح المصدر
  غير مسجَّلغير مذكورJSC NMC Tau-Ken Samruk
• Law 444-V, Article 7 (import and export of precious metals)فتح المصدر
  غير مسجَّلغير مذكورkodeksy-kz.com (unofficial reproduction of the official text; adilet.zan.kz is JavaScript-only and returned an empty shell)
• Law 444-V, Article 4 (competence of the authorised body)فتح المصدر
  غير مسجَّلغير مذكورkodeksy-kz.com (unofficial reproduction of the official text; adilet.zan.kz is JavaScript-only and returned an empty shell)
• National Bank of Kazakhstan: 'On Certain Issues of Exercising the Priority Right to Purchase Refined Gold' (21.01.2025)فتح المصدر
  غير مسجَّلغير مذكورNational Bank of Kazakhstan
• Правила реализации приоритетного права государства на приобретение аффинированного золота для пополнения активов в драгоценных металлах (НБРК)فتح المصدر
  محجوبغير مذكورto confirm

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• MyBuh: 'Изменения по НДПИ с 2026 года'فتح المصدر
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• Law 444-V (MyBuh documents mirror of the adilet text)فتح المصدر
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• Tax Code 214-VIII of 18.07.2025, Article 781 (MET rates)فتح المصدر
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• Tax Code 214-VIII, Article 472 (turnover on sale of refined gold: VAT zero rate)فتح المصدر
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• Tax Code 214-VIII, Article 780 (MET tax base)فتح المصدر
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• Inbusiness.kz: 'НДС-2026: новые ставки, зачет и особенности импорта'فتح المصدر
  غير مسجَّلغير مذكورInbusiness.kz
• National Bank of Kazakhstan: Public information notice, 21.01.2025 (PDF)فتح المصدر
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• Law 444-V, Article 5 (competence of the National Bank)فتح المصدر
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• Закон РК от 02.07.2018 № 167-VI «О валютном регулировании и валютном контроле»فتح المصدر
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