Overview of changes in the legislation of the Republic of Kazakhstan for August 2024
- The Rules for Notifying Personal Data Subjects of Personal Data Violations of Personal Data Security Have Been Approved
- Changes in the mechanism of VAT registration
- Explanation of the location of slot machine halls
- Establishment of the Committee for the Regulation of Gambling and Lotteries
The Rules for Notifying Personal Data Subjects of Personal Data Violations of Personal Data Security Have Been Approved
In August 2024, the Order of the Acting Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan No 481/НҚ dated August 9, 2024 came into force. The Order approved new Rules for notifying personal data subjects of a breach of their data security.
- In the event of an incident related to a breach of personal data security, data owners or operators are obliged to notify the authorized body within one business day. This notification must contain the following information:
- Contact details of the person responsible for organizing the processing of personal data (if such a person has been appointed).
- Measures taken to eliminate the incident.
- Full name, IIN, and subscriber number of the personal data subjects whose data has been compromised.
- The notice must be sent in writing or in the form of an electronic document that complies with the requirements of data protection law.
- After receiving the notification, the operator of the information and communication infrastructure of the e-Gov notifies the subjects of personal data through a personal account on the e-Gov portal or via SMS.
- This order shall be put into effect 10 days after its first official publication.
Changes in the mechanism of VAT registration
The mechanism for VAT registration was also changed in August 2024. In particular, the procedure for compulsory VAT registration has changed for those taxpayers who have not applied for VAT registration, despite exceeding the minimum turnover (20,000 MCI, or 73,840,000 tenge in 2024).
Main changes:
- Now the fact of violation is confirmed only after a tax audit.
- Employees of the state revenue authorities will check whether the taxpayer has not really fulfilled the obligation to register as a VAT payer.
- After the completion of the audit, the tax authorities may send a notice to the taxpayer about the need to eliminate the violation.
- In case of failure to eliminate the violation, the taxpayer may be held administratively liable.
Explanation of the location of slot machine halls
The Ministry of Tourism and Sports has clarified the requirements for the location of slot machine halls in accordance with subparagraphs 1 and 2 of paragraph 1 of Article 13 of the Law of the Republic of Kazakhstan "On Gambling". Key changes:
- From September 9, 2024, holders of licenses for the operation of slot machine halls must ensure their placement only in hotel complexes of a category of at least three stars, in which casinos are also located.
- Companies that operate outside such hotel complexes are required to bring their activities in line with the new requirements during September 2024.
- For non-compliance with these qualification requirements, fines are provided:
- For individuals – 15 MCI (Monthly calculation index).
- For officials, small businesses or non-profit organizations – 45 MCI.
- For medium-sized businesses - 80 MCI.
- For large businesses - 150 MCI with possible suspension of the license.
Establishment of the Committee for the Regulation of Gambling and Lotteries
The Ministry of Tourism and Sports of the Republic of Kazakhstan has carried out a reorganization, as a result of which the Committee for the Regulation of Gambling Business and Lottery was created. This Committee was separated from the Committee of the Tourism Industry and will deal with issues related to the gambling business and lotteries.
There were no changes in July 2024 for the rest of the legal acts of interest to us (Tax Code, Law on Advertising, Law on Communications, Entrepreneurial Code, Law on LLP, Civil Code of the Republic of Kazakhstan, Law on Permits and Notifications, Law on Personal Data and Their Protection, Law on Mass Media, Law on Combating Money Laundering and Financing of Terrorism).
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