* Category includes ratification, accession, or succession to the treaty

The Constitution of Kazakhstan was adopted on August 30, 1995, and amended several times, including most recently in 2022. The main amendments and additions to the Constitution were made by the law dated June 8, 2022 as a result of a national referendum on June 5, 2022. The provisions of the Constitution that determine the procedure for the adoption of constitutional laws and laws, as well as the activities of the Constitutional Court, came into force on January 1, 2023. On September 17, 2022, at the initiative of the President, additional changes were made to the Constitution. Namely, the Constitutional amendments extended the presidential term from five to seven years, but at the same time, the president no longer has the right to be elected for a second term. The amendments also increase the term of office for Constitutional Court judges  from six to eight years, while the right to be appointed for a second term was  abolished. In addition, the capital was renamed from  “Nursultan” to “Astana” throughout the text of the Constitution.

Relevant provisions in the Constitution include:

• Article 4. The Constitution shall have the highest juridical force and direct effect within the entire territory of the Republic. International treaties ratified by the Republic have primacy over its laws. The legislation of the Republic determines the procedures and conditions of operation of international agreements within the territory of the Republic of Kazakhstan to which Kazakhstan is a party.
• Article 5. Public associations shall be equal before the law. Illegal interference of the state in the affairs of public associations, and public associations’ interference in the affairs of the state, imposing the functions of state institutions on public associations shall not be permitted. Formation and functioning of public associations pursuing the goals or actions directed toward a violent change of the constitutional system, violation of the integrity of the Republic, undermining the security of the state, inciting social, racial, national, religious, and tribal enmity, as well as the formation of unauthorized paramilitary units shall be prohibited.
• Article 14. No one shall be subject to any discrimination on the grounds of origin, social, property status, occupation, sex, race, nationality, language, attitude towards religion, convictions, place of residence or any other circumstances.
• Article 18. State bodies, public associations, officials, and the mass media must provide every citizen with an opportunity to familiarize themselves with the documents, decisions and other sources of information concerning his rights and interests.
• Article 20. The freedom of speech and creative activities shall be guaranteed. Censorship shall be prohibited. Everyone shall have the right to freely receive and disseminate information by any means not prohibited by law. The list of items constituting state secrets of the Republic of Kazakhstan shall be determined by law. Propaganda or advocacy for forcible change of the constitutional system, violation of the integrity of the Republic, undermining of state security, and advocating war, social, racial, national, religious, class and clannish superiority as well as the worship of cruelty and violence shall not be allowed.
• Article 22. Everyone shall have the right to freedom of conscience. The right to freedom of conscience must not stipulate or limit universal human and civil rights and responsibilities before the state.
• Article 23. Citizens of the Republic of Kazakhstan shall have the right to freedom of associations. The activities of public associations shall be regulated by law. Chairmen and judges of the Constitutional Court, the Supreme Court and other courts, chairmen and members of the Central Election Commission, the Supreme Audit Chamber of the Republic, the military, employees of national security, law-enforcement bodies shall not be the members of political parties, trade unions, or support any political party.
• Article 32. Citizens of the Republic of Kazakhstan shall have the right to assemble peacefully and without arms, hold meetings, rallies and demonstrations, street processions and pickets. The use of this right may be restricted by law in the interests of state security, public order, protection of health, rights and freedoms of other persons.
• Article 33. Citizens of the Republic of Kazakhstan shall have the right to participate in the government of the state’s affairs directly and through their representatives, to address personally as well as to direct individual and collective appeals to state bodies and local self-governance bodies.
• Article 39. Rights and freedoms of an individual and citizen may be limited only by laws and only to the extent necessary for protection of the constitutional system, protection of the public order, human rights and freedoms, health and morality of the population.

Below is an overview of some of the 2022 amendments to the Constitution:

1) Article 15 provides that the death penalty is prohibited. Previously, the Constitution provided that “the death penalty is established by law as an exceptional measure of punishment for terrorist crimes involving the death of people, as well as for especially grave crimes committed in wartime, with the right to apply for pardon to the sentenced person.”

2) Article 43 of the Constitution is supplemented with the following points: “3. For the period of exercising his powers, the President of the Republic of Kazakhstan shall not be a member of any political party. “4. Close relatives of the President of the Republic of Kazakhstan are not entitled to hold positions of political civil servants, heads of organizations of the quasi-public sector.”

3) Article 46 of the Constitution excludes clause 4: “The status and powers of the First President of Kazakhstan are determined by the Constitution of the Republic and the constitutional law.” In paragraph 2 of Art. 91 of the Constitution, the words “the Founder of independent Kazakhstan, the First President of the Republic of Kazakhstan – Elbasy, and his status are unchanged” were deleted. Thus, the “Elbasy” status has been eliminated in the new Constitution..

4) Changes to the Article 42 of the Constitution: the words “This restriction does not apply to the First President of the Republic of Kazakhstan” were deleted. Now article 42 para 5 reads as follows: the same person may not be elected the President of the Republic more than once.

5) Throughout the text of the Constitution, the Constitutional Council has been replaced by the Constitutional Court. The Chairman of the Constitutional Court is appointed by the President with the consent of the Senate of the Parliament. In terms of the scope of powers, the Constitutional Court differs from the Constitutional Council in that the list of persons who can apply to the Constitutional Court was expanded. Citizens of the Republic of Kazakhstan, the Prosecutor General, the Commissioner for Human Rights now have the  right to apply to Constitutional Court to obtain a court decision on the compliance / non-compliance of a normative legal act with the Constitution.

6) Parliament is now obliged to immediately consider draft laws submitted by the government at a joint meeting of the chambers, if they are aimed at promptly responding to conditions that threaten the life and health of the population, the constitutional order, the protection of public order, and the economic security of the country. At the same time, the government has the right to adopt, under its own responsibility, temporary normative legal acts having the force of law, which will be in force until the Parliament adopts the relevant laws or does not adopt such laws.

Relevant national-level laws and regulations affecting civil society include:

1. Constitution of the Republic of Kazakhstan (August 30, 1995);

1. Constitutional Law on the Commissioner for Human Rights in the Republic of Kazakhstan (November 5, 2022);
2. Constitutional Law on the Constitutional Court of the Republic of Kazakhstan (November 5, 2022);
3. The Civil Code of the Republic of Kazakhstan, Part 1 (December 27, 1994);
4. The Tax Code of the Republic of Kazakhstan (December 25, 2017);
5. The Labor Code of the Republic of Kazakhstan (November 23, 2015);
6. The Criminal Code of the Republic of Kazakhstan (July 3, 2014);
7. The Code of the Republic of Kazakhstan on Administrative Offences (July 5, 2014);
8. The Social Code of the Republic of Kazakhstan (April 20, 2023);
9. Entrepreneurial Code of the Republic of Kazakhstan (October 29, 2015);
10. Ecological Code of the Republic of Kazakhstan (January 2, 2021);
11. The Law “On Public Associations” (May 31, 1996);
12. The Law “On Noncommercial Organizations” (January 16, 2001);
13. The Law “On Registration of Legal Entities and Accounting Registration of Branches and Representative Offices” (April 17, 1995);
14. The Law “On Trade Unions” (June 27, 2014);
15. The Law “On Religious Activity and Religious Associations” (October 11, 2011);
16. The Law “On Procedure for Organizing and Holding Peaceful Assemblies in the Republic of Kazakhstan” (May 25, 2020);
17. The Law “On State Social Contracting, State Contracting for the Implementation of Strategic Partnership, Grants and Awards for Nongovernmental Organizations in the Republic of Kazakhstan” (April 12, 2005);
18. The Law “On State Procurements” (December 4, 2015). Beginning January 1, 2025, the new Law “On State Procurements” (July 1, 2024) will supersede the current one;
19. The Law “On Consumer Cooperatives” (May 8, 2001);
20. The Law “On Housing Relations” (April 16, 1997);
21. The Law “On Joint Stock Companies” (May 13, 2003);
22. The Law “On State Youth Policy” (February 9, 2015);
23. The Law “On Banks and Banking Activities” (August 31, 1995);
24. The Law “On Protection of Consumers’ Rights” (May 4, 2010);
25. The Law “On Notaries” (July 14, 1997);
26. The Law “On Practice of Law and Legal Assistance” (July 5, 2018);
27. The Law “On Auditing Activities” (November 20, 1998);
28. The Law “On Appraising Activities” (January 10, 2018);
29. The Law on Public Councils (November 2, 2015);
30. The Law on Access to Information (November 16, 2015);
31. The Law on Charity (November 16, 2015);
32. The Law on Volunteering (December 30, 2016);
33. The Law on introducing amendments and additions to some legislative acts of the Republic of Kazakhstan on the issues of Payments and Payment Systems (July 26, 2016);
34. The Law on Online Platforms and Online Advertising (July 10, 2023);

36. The Law on Mass Media (June 2024);
37. The Law on Countering the Legalization (Laundering) of Proceeds of Crime and the Financing of Terrorism (August 28, 2009);
38. The Law on Legal Acts (April 6, 2016);
39. The Law on public control (October 2, 2023);
40. Rules for the provision of the public service “Issuance of a certificate of registration (re-registration) of legal entities, of record registration (re-registration) of their branches and representative offices” (Appendix 6 to the order of the Minister of Justice of the Republic of Kazakhstan (May 29, 2020);
41. Order No. 241 of the Ministry of Finance dated February 20, 2018 on Approval of the Rules, Format and Deadlines for Submitting Notification to the State Revenue Authorities about the Receipt of Funds and/or other Assets from Foreign States, International and Foreign Organizations, Foreigners, and Stateless Persons;
42. Order No. 242 of the Ministry of Finance dated February 20, 2018 on Approval of the Rules, Format and Deadlines for Submitting Reporting to the State Revenue Authorities about the Receipt and the Expenditure of Funds and/or other Assets from Foreign States, International and Foreign Organizations, Foreigners, and Stateless Persons;
43. Order No. 240 of the Ministry of Finance dated February 20, 2018 on Approval of the Rules for Maintaining a Database on Entities-Recipients/Spenders of Funds and/or other Assets, their Donors and Other Information, on Inclusion and Exclusion from the Database; and
44. Order of the acting Minister of Justice of the Republic of Kazakhstan “On approval of the Rules for posting draft bylaws on the Internet portal of open regulations” dated September 30, 2021, No. 849.

Tax Code Developments

In September 2023, the Government of Kazakhstan (GoK) published a consultative document on regulatory policy relating to the draft Tax Code that could result in the elimination of tax incentives currently enjoyed by NCOs. Kazakh NCOs are largely unaware of this initiative and, with the exception of the National Association of Taxpayers, are not engaged in the legislative drafting process. The draft Tax Code, along with the accompanying draft law, was submitted to Parliament on August 29, 2024. The new Tax Code is expected to be adopted by July 2025, and come into force in January 2026.

Digital Code

The GoK is developing a new Digital Code that will have far-reaching consequences for human rights. Thus far, NCOs play a small role in developing the Digital Code, which poses risks that the drafters may ignore important human rights issues and potentially violate fundamental freedoms. The draft Digital Code, together with the draft law “On introducing amendments and additions to some legislative acts of the Republic of Kazakhstan in the field of digitalization,” will be submitted to the Parliament in September-October 2024.

Regulation of Artificial Intelligence

The GoK is developing a new legislative initiative aimed at regulating artificial intelligence (AI). Namely, the Action Plan for the implementation of the Concept of Artificial Intelligence Development for 2024 – 2029, adopted on July 24, 2024, envisages the adoption of a law in the field of AI by December 2025.

Development of Civil Society 2020-2030

The concept on development of civil society 2020-2030 is being implemented in two phases: I 2020-2025; and II) 2026-2030. The MCI oversees the development of implementation plans for each phase. On February 26, 2024, the MCI established an NCO-GoK working group on NCO regulation and development issues, which will work through the end of 2024. This WG consists of eight subgroups to create a registry of issues relating to the regulatory environment for NCOs. The identified issues will be used when developing the new legislation and implementation plan for Phase II. Historically, NCOs’ participation in the development of these strategic policy documents provides opportunities to propose reforms to the NCO regulatory environment, as well as to avoid potential deterioration or new restrictions.

Draft Law to Increase the MCI’s Authority

5. The draft law “On introducing amendments and additions to some legislative acts of the RK on issues of eliminating the unnecessary (excessive) legislative regulation of norms in the spheres of information, social development, culture and archives” was developed by the MCI. It is currently in the Parliament. The discussion of this draft law in the Majilis has not been finalized. This draft law amends all the laws dealt with by the MCI, including the Laws on Public Associations, on Noncommercial Organizations, on State Procurement, Grants and Prizes for NGOs, on Access to Information, on Public Control, on Volunteer Activities, etc. All of these laws introduce a norm that confers additional authority to the authorized body (the MCI) to: “9) develop and approve other normative legal acts in the sphere of the state social procurement/ grant/award (the name of the sphere varies depending on the law) in line with the purpose, objectives of this Law and the legislation of the Republic of Kazakhstan. Legal acts shall be defined in the Regulation on the authorized body.” In addition to this amendment, the draft law makes some amendments to various laws that are not related to the main topic of the draft law. For example, the draft law proposes to remove from the Law on Access to Information the article that regulates the status and powers of the Commission on Access to Information.

Draft Law on Endowment Funds

On April 3, 2024, the draft Law on Endowment Funds and the accompanying draft law were introduced to the Parliament. The draft law prescribes the mechanisms of work, the structure of endowment management, and mandatory transparency for all financial changes. On the part of the state, the main control functions are assigned to the Agency for Regulation, Control and Supervision of Financial Market and Financial Organizations (ARDF). According to Ranking.kz, there are about 20 such funds registered in Kazakhstan, which are essentially a kind of charitable organizations that have no instruments for investment activities. Only three of the 20 funds can be considered successful. The draft Law tries to address the problems with transparency and other issues of endowment funds, but does not solve the problems with the lack of tax incentives and investment instruments.

Law on Noncommercial Organizations Amendments Still on Hold

Since 2018, the government has worked on a concept for new amendments to the Law on Noncommercial Organizations (draft NCO Law). The concept proposes a package of amendments affecting various areas of NCO regulation, such as unifying terminology regarding NCOs, simplifying the registration and liquidation processes for NCOs, and providing tax benefits for NCOs and donors. There was no significant progress in developing the draft law in 2019-2020, but in June 2021, the MIPD resumed work on this initiative. According to the new requirements for the development of legal acts, the MIPD invited NCOs to draft the regulatory policy consultative document on improving NCO legislation, which was to be prepared before the development of the concept of the law and should describe the problems that call for legislative regulation. The working group included NCO representatives and government bodies, including the MIPD, and focused on improving the conceptual framework, organizational and legal forms, financing and taxation, and regulation of criminal and administrative liability of NCOs. As of September 2024, there was no news about the status of this initiative.

Please help keep us informed; if you are aware of pending initiatives, write to ICNL at ngomonitor@icnl.org.

The Civil Code (CC) of Kazakhstan defines a non-commercial organization (NCO) as a legal entity that does not seek to produce income and that does not distribute earned net income to its participants. The CC recognizes a large number of organizational forms of NCOs: institutions, public associations, foundations, consumer cooperatives, religious associations, associations of individual entrepreneurs, and associations of legal entities. NCOs can also be created in other forms pursuant to separate laws, such as notary chambers, bar associations, chambers of commerce and industry, professional auditing organizations, cooperatives of apartment owners, and chambers of appraisers.

All legal entities created on the territory of Kazakhstan, regardless of the purpose of their creation, type and nature of activities, participants, or members, must register with the Ministry of Justice.

The most popular forms of NCOs are as follows:

1. An organization created and financed by its founder for the performance of managerial, social, cultural or any other functions of non-commercial nature (Article 105 of the CC).
2. Public associations. Political parties, professional unions and other associations of citizens created on a voluntary basis for the attainment of common goals which do not contradict legislation (Article 106 of the CC). The Law on Public Associations (PA Law) further categorizes public associations by territorial status. National public associations are associations that have subordinate structures (branches and representative offices) on the territories of more than a half of the regions of the Republic of Kazakhstan. Regional public associations are associations with subordinate structures (branches and representative offices) on the territories of less than half of the regions of the Republic of Kazakhstan. Local public associations are associations operating within the borders of one region of the Republic of Kazakhstan (Article 7 of the PA Law).
3. Foundations. A non-commercial organization without membership, which is founded by citizens and/or legal entities on the basis of their voluntary property contributions, and which pursues social, charity, cultural, educational, and any other publicly useful purposes (Article 107 of the CC).
4. Consumer cooperatives. A voluntary association of citizens on the basis of membership, formed for the satisfaction of their financial and other needs by means of pooling the property contributions of the individual members (Article 108 of the CC).
5. Religious associations. A voluntary association of citizens who unite in accordance with the procedure stipulated in legislative acts, on the basis of their common interests for satisfying their spiritual needs (Article 109 of the CC).
6. Associations of individual entrepreneurs and/or legal entities in a form of association (union). An association of either individual entrepreneurs or legal entities formed for the purpose of coordinating their entrepreneurial activity, as well as for representing and protection of their common interest (unions) (Article 110 of the CC).

According to the Ministry of Information and Public Development’s website, as of April 2023 there were 23,335 registered CSOs.

On November 16, 2015, the President signed the Law on Charity, which for the first time established regulations on charitable activities in Kazakhstan. Before its adoption, Kazakh law did not use the term “charity” or “charitable organization.” Most charitable organizations were registered as public associations or foundations and therefore were regulated as NCOs.

The new law defines “charity” as “socially useful activities based on the rendering of charitable aid and the satisfaction of human needs carried out on a voluntary and free of charge basis or on preferential terms in the form of philanthropic, sponsorship and patronage activities, and also in the form of support to the small motherland.”

The law defines charitable aid as: “property provided by the benefactor on a gratuitous basis in order to assist the recipient in improving a financial and/or material situation: in the form of social support to the individual; or in the form of sponsorship aid; to a noncommercial organization with the purpose to support its statutory activities; and to an organization that carries out activities in the social sphere determined in accordance with the Code of the Republic of Kazakhstan ‘On Taxes and other Mandatory Payments to the Budget’ (the Tax Code);”

The Law further defines each of the forms of charity:

1. Sponsorship: “the activity of the sponsor on rendering sponsorship aid on the terms of popularizing the sponsor’s name in accordance with this Law, the laws of the Republic of Kazakhstan, and international treaties of the Republic of Kazakhstan.”
2. Patronage activity: “the activity of the patron on rendering charitable aid on the basis of goodwill in the development of science, education, culture, art, sportsmanship, preservation of the historical and ethnocultural heritage of society and the state in accordance with this Law, the laws of the Republic of Kazakhstan, and international treaties of the Republic of Kazakhstan.”
3. Philanthropic activity: “the voluntary activity of a philanthropist based on the distribution of their private resources to meet the needs of society and individuals, improve their living conditions in accordance with this Law, the laws of the Republic of Kazakhstan, and international treaties of the Republic of Kazakhstan.”
4. Support to the small motherland: “voluntary activity based on patriotism, aimed at providing support to the small motherland.” (The term “small motherland” refers to an administrative-territorial unit of the Republic of Kazakhstan where an individual was born and/or spent a part of their life.)

In July 2022 the new definitions were included into the Law: corporate philanthropy, defined as “voluntary activities of business entities to provide charitable assistance,” and digital philanthropy (or e-philanthropy), defined as “the activity of attracting voluntary donations in the form of money, carried out electronically.”

The Law defines “charitable organization” as a “noncommercial organization created for the purpose of charity in accordance with this Law, laws of the Republic of Kazakhstan, and international treaties of the Republic of Kazakhstan.” Under this definition, a charitable organization is not a new legal form of NCO that can be registered, but rather an informal status, as the Law does not provide any clarity regarding the process of acquiring status as a “charitable organization.” In order to be considered as a charitable organization, an NCO must meet the requirements set by the Law. In particular, the Law sets specific requirements for the charter of charitable organizations and states that the supreme governing body of a charitable organization must be its guardian council (board of trustees). This is not compatible with any existing form of NCO, whose governing body is either a general meeting of members (for public associations and associations of legal entities) or a general meeting of founders or one founder (for foundations and institutions). Therefore, none of the existing NCOs would qualify as a charitable organization in accordance with this Law until they make appropriate changes in their structure and founding documents.

The new amendments to the Law on Charity, adopted on July 4, 2022, added new reporting requirements for charity organizations. On at least an annual basis, charitable organizations must publish a report on their completed charitable programs in the media and (or) on the internet resource of a charitable organization. The report must contain brief information on income and expenses, as well as goals achieved within the framework of the charitable program.

Moreover, the Law established additional reporting requirements for charitable organizations to receive foreign funding. For example, they must annually publish a report in the mass media on the usage of funds received from international organizations, foreigners, and stateless persons for the purpose of charity. The Law also established a reporting requirement for the branches and representative offices of foreign charitable organizations, which must annually publish an activity report in the mass media, including the information on founders (participants), the structure of property, sources of income, and direction of spending the money in the Republic of Kazakhstan.

The Tax Code contains a definition of “charitable aid” and provides some benefits for donors and beneficiaries. Charitable aid is defined as property provided on a gratuitous basis:

• in the form of sponsorship aid;
• to individuals for the purpose of rendering social support;
• to an individual who has suffered as a result of an emergency situation;
• to noncommercial organizations for the purpose of implementing their charter objectives;
• to organizations engaged in the social sphere for the purpose of implementing activities, specified in paragraph 2 of Article 290 of the Code (see below); or
• to organizations engaged in the social sphere for the purpose of implementing activities, specified in paragraph 3 of Article 290 of the Code.

Article 289(2) of the Tax Code provides that NCOs are exempt from taxation of income received “under contract for the implementation of state social contracting, in the form of … grants, entry and membership fees, … charitable and sponsorship aid, gratuitously transferred property, subsidies, and donations.” An NCO must account for such income separately from taxable income.

The Tax Code also defines a specific category of organizations, so-called “Social Sphere Organizations” (SSOs), which can be formed either as commercial or noncommercial organizations.

There are two categories of SSOs (Article 290):

• Organizations (regardless of legal form) deriving no less than 90% of their gross annual income from providing services or conducting activities in enumerated fields, which are basically limited to healthcare, childcare and education, science, sports, culture, library services, and social welfare of children, the elderly, and persons with disabilities; and
• Public associations of disabled people and organizations, established by public associations of disabled people meeting the following criteria:
  – at least 51% of the employees of the organization must qualify as having a disability; and
  – wages paid to the employees with disabilities must comprise no less than 51% of the organization’s overall payroll (this number is further reduced to 35% for specialized organizations employing hearing-, speech-, or vision-impaired workers).

SSOs are broadly exempt under Article 290 from corporate tax on income received on a gratuitous basis, passive (investment) income (except when taxed at the source under other rules), and income earned from entrepreneurial activities, provided that the SSO’s entire income is used for the performance of exempt activities.

For donations made to NCOs (including but not limited to SSOs), corporate donors can deduct the cost of the donated money and other property up to 4% of their taxable income. There are no tax incentives for individual donors.

The Constitution states that “Citizens of the Republic of Kazakhstan have the right to participate in the management of state affairs directly and through their representatives, to apply personally, and also to send individual and collective appeals to state bodies and local self-government bodies” (Article 33).

Laws and legal measures relevant to public participation include but are not limited to the following:

• Environmental Code;
• Code on Public Health and the Health Care System;
• Law on Access to Information;
• Law on Procedure for Considering Applications of Individuals and Legal Entities;
• Law on Public Councils;
• Law on Public Services;
• Law on Protection of Consumer Rights;
• Law on Legal Acts;
• Law on Local Government and Self-Government;
• Presidential Decree on the Establishment of the Position of the Commissioner for Human Rights;
• Presidential Decree on the Establishment of the Institution of the Commissioner for the Rights of the Child in the Republic of Kazakhstan;
• Order of the Minister of Justice #849 “On Approval of the Rules for Posting and Public Discussion of Draft Regulatory Legal Acts on the Internet Portal of Open Normative Legal Acts” (September 2021); and
• Regulations of the Senate and Mazhilis.

Some of the several institutions that promote public participation include public councils under state bodies; meetings of the local community; consultative and advisory bodies under the President and the Government; the National Coordination Council for Health Protection and its regional coordination councils; the National Chamber of Entrepreneurs (“Atameken”); public monitoring commissions; and ombudsmen for human rights and children’s rights and business.

Examples of public participation mechanisms include public examination, public hearings, public monitoring of government bodies, citizen appeals, and access to information on the activities of state bodies.

Legislation governing public participation is available in open online sources and on websites of state bodies or registries of legal acts. The government routinely makes efforts to publicize online state services and online databases, thereby enhancing interactions between the state and its citizens. Civil society activists and other individuals actively engaged on issues of public concern are generally aware of relevant public participation mechanisms. For example, environmental organizations actively use the mechanisms provided for in the Environmental Code. The public councils expanded their authority in 2021, and they now participate in the work of public procurement commissions, consider reports on the activities of subordinate organizations of state bodies, and the heads of law enforcement agencies. Thirteen public councils were established in 2021 in the quasi-state sector entities (national holdings, companies in which the state is a participant/shareholder). Currently, there are 258 public councils operating in Kazakhstan, with 35 at the national level and 223 at the local level. These councils exercise public control within their scope of authority, and their members include nearly 4,000 professionals from various fields and industries.

The creation and operation of unregistered public associations is prohibited, and the members of illegal informal associations are subject to administrative and criminal liability.

At least 10 Kazakh citizens are required to form a public association.  Foreign citizens and stateless persons may not be founders of public associations, although they can be members of public associations (other than political parties) if this is specified in the charter of the association.  Citizens aged 16 or older may be members of youth public associations affiliated with political parties.  The age requirements for members of other youth and children’s public associations is specified by their charters or regulations (Article 11 of the PA Law).

All NCOs must be registered with the Ministry of Justice based on the Law on State Registration of Legal Entities and Record-Registration of Branches and Representative Offices. NCO applicants are required to pay a registration fee, which is determined by the Tax Code. Currently, the fee is the approximate equivalent of 50 USD. For associations of youth or people with disabilities, the registration fee is reduced to the approximate equivalent of 15 USD.

Registration of NCOs is relatively straightforward and usually takes about five working days.  To register a public association, an application must be submitted within two months from the date of its formation, which must be accompanied by the charter, the minutes of the founding meeting that adopted the charter, information about the organization’s founders, documents confirming the status and legal address of the organization, and proof of payment of the appropriate registration fee.  In case of refusal to register a public association, or any other organization, the registration body must provide a written rejection that explains the reason for refusal.

The PA Law (Article 7) categorizes public associations by territorial status as local, regional, and national public associations.  Regional public associations must have branches in at least 2 oblasts of Kazakhstan, and national public associations must have branches in at least 9 oblasts, including the cities of Astana, Almaty and Shymkent.

As mentioned above, in accordance with Article 7 of the PA Law, public associations are categorized by territorial status. Though the Law does not explicitly restrict an organization’s activity to coincide with its territorial status, in practice, associations that do not so limit their activities are under threat of violating Article 489 of the Administrative Code, which penalizes any minor deviation from the charter objectives or any violation of Kazakh legislation. Since this Article’s sanctions are potentially serious (ranging from written notification to a six-month suspension of activities), many public associations prefer to operate within the region where they are registered.

In addition, the Administrative Code, which came into effect on January 1, 2015, contains provisions that provide administrative penalties for leaders or members of a public association that carry out activities outside of the goals and tasks defined by its charter.

In December 2015, the government adopted a number of regulations, including the Rules for Providing Information by NCOs on their Activities and Formation of the NCO Database. The Rules imposed significant new information requirements on all NCOs, including the submission of sensitive data on employees. Due to successful advocacy efforts, the Rules were subsequently clarified and improved. Since 2016, the Rules have been revised and simplified several times. Currently, the Rules are in effect as per Order No. 402 of the Minister of MIPD, dated August 21, 2022. In the first year of the Rules’ implementation, at least 1,800 reports were received before the deadline of March 31, 2016. While not all NCOs submitted the required data, those that did not comply were not penalized. In general, until 2017, no one faced administrative penalty for failure to submit this reporting. However, after that period, NCOs were penalized, but the majority received only warnings, and some of them paid fines. From 2017 to 2019, 306 administrative cases were initiated against NCOs. As of 2023, for the reporting year 2022, 5,191 NCOs provided their data to the NCO database in a timely manner.

Foreign Funding

In 2016, the so-called “Law on Payments” introduced new requirements for organizations and individuals to report on the receipt and expenditure of foreign funds or assets to tax authorities. The new Law also includes a requirement to label all publications produced with support from foreign funds as funded from foreign sources, as well as administrative penalties for non-compliance with these new requirements (the fine ranges from $765 to $1,911, along with suspension or prohibition of the activity).

The reporting requirement also applies to branches and representative offices of foreign organizations. Reporting is required only if money/property from foreign sources is received for the following activities:

1) to provide legal assistance, including legal information, to defend and represent the interests of citizens and organizations, as well as consulting them;

2) to study and conduct public opinion polls and sociological surveys (except for public opinion polls and sociological surveys conducted for commercial purposes), as well as disseminating and posting their results; and

3) the collection, analysis, and dissemination of information, except when the above activities are carried out for commercial purposes.

Tax authorities must be informed not only about the receipt but also about the expenditure of foreign funds in excess of one tenge.

Starting from 2023, the State Revenue Committee of Kazakhstan publishes on its website a register of persons who received money or other property from foreign sources on a semi-annual basis. The register contains the BIN (business identification number) or IIN (individual identification number), as well as the name of the organization or individual receiving foreign funding.

Domestic Funding

An NCO may engage in entrepreneurial activities to the extent that it corresponds with its statutory goals. Income from the entrepreneurial activities of NCOs may not be distributed among members or participants of NCOs (Article 33 of the NCO Law).

An NCO may do this activity either independently or through a separate legal entity or individual entrepreneur.

If an NCO is engaged in entrepreneurial activity and noncommercial activity, it must keep separate tax and accounting records for its noncommercial activities and its entrepreneurial activities.

Except in the case of Social Sphere Organizations, income from entrepreneurial activity is subject to taxation in the same manner as for a commercial organization.

The following NCOs’ income from the entrepreneurial activities is not taxable:

• income under a state social procurement contract (service contract);
• interest income on deposits; and
• excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference arising from deposited money, including interest thereon.

There is no legal barrier hindering NCOs’ ability to engage in advocacy or public policy activities.  All forms of public associations may participate in advocacy and lobbying activities. According to Article 19 of the PA Law, public associations have the right to engage in the following activities in order to achieve their statutory goals, subject to compliance with applicable laws:

• disseminate information about their activities;
• represent and protect the rights and lawful interests of their members in courts and other state bodies;
• establish mass media outlets;
• hold meetings, protests, demonstrations, marches, and pickets;
• perform publishing activities;
• join international noncommercial non-governmental associations; and
• exercise other powers, not contrary to the legislation of the Republic of Kazakhstan.

According to the Law on Elections, public associations can actively participate in organizing and conducting elections, as well as become observers of elections for compliance with the legislation. Religious associations and international NGOs are expressly prohibited from using their assets to support political parties, movements, and campaigns.

Two laws affecting freedom of speech on the internet have been adopted in Kazakhstan in 2023 and 2024:

• The Law on Mass Media (June 19, 2024); and
• The Law on online platforms and online advertising (July 23, 2023).

Law on Mass Media

The Law on Mass Media supersedes the Laws on Mass Media and on Television and Radio Broadcasting. It expands the definition of mass media to include Internet publications, which are required to be registered as mass media with an authorized state body and to have information and communication infrastructure located within the territory of the RK. The reason for refusing to register an Internet publication is, among other things, propaganda of extremism, the definition of which is not clearly defined in Kazakh law, and therefore any action can be classified as extremism.

In addition, the Law vests the authorized body with the right to monitor the mass media. Monitoring is understood as “the process of collecting and analyzing mass media products for compliance with the legislation of the Republic of Kazakhstan, as well as for harm to the moral development of society and violation of universal, national, cultural, and family values.” At the same time, the legislation does not specify what is meant by “moral development of society and universal, national, cultural and family values.” This provision may result in increased self-censorship among journalists and restrict freedom of speech.

The Law prohibits the professional activities of foreign media and foreign journalists within the territory of Kazakhstan without appropriate accreditation. The Ministry of Foreign Affairs of the RK has the right to refuse accreditation in accordance with the law. Foreign television and radio channels distributed by television and radio broadcasting operators within the territory of the RK are subject to mandatory registration with the authorized body.

Law on Online Platforms and Online Advertising

On July 10, 2023, the President signed a new Law on Online Platforms and Online Advertising, which came into effect on September 10, 2023, and can be considered as a barrier to speech in Kazakhstan. The Law aims to establish state regulation of online platforms and online advertising, and to prevent and counteract illegal content, and it applies to internet resources, software, and instant messaging services, including Aitu, WhatsApp, Skype, and Telegram, both within and outside Kazakhstan. The government justified the Law as necessary to ensure that bloggers pay taxes on ad revenue and protect against fake news, internet fraud, cyberbullying, and illegal advertising. However, civil society shared publicly a number of concerns about the law:

• Other laws (including the Tax Code, Entrepreneur Code, and Law on Mass Media) already regulate the topics covered by the Law.
• The Law may lead to significant restrictions on freedom of speech, including an increase in self-censorship online, as it creates administrative liability for knowingly or unknowingly disseminating “false information.”
• The law requires bloggers, both individuals and legal entities, to label native and targeted advertising and sponsored content to allow readers to differentiate between the blogger’s personal opinion and paid advertising. This is intended to ensure that bloggers disclose their income from entrepreneurial activities and pay the appropriate amount. However, in practice, it remains unclear how bloggers can precisely prove whether a post is an advertisement or their personal opinion.
• The implementation mechanism, especially when it comes to foreign platforms, is unclear.

One year after the adoption of this Law, on June 19, 2024, the obligation of оwners and other legal representatives of a foreign online platform and/or instant messaging service (with more than 100,000 users per day located in Kazakhstan) to appoint their legal representative to liaise with the authorized Kazakh media authority was abolished.

In accordance with the Constitution, citizens of the Republic of Kazakhstan have the right to assemble peacefully and without weapons and to hold meetings, demonstrations, marches, and pickets. This right can be restricted in the interests of national security, public order, and protection of the health, rights, and freedoms of other people (Article 32 of the Constitution). Assemblies are regulated by the Law on the Procedure of Organization and Conducting Peaceful Assemblies in the Republic of Kazakhstan (the Law), which was adopted on May 25, 2020. Activities such as conducting demonstrations, movements, rallies, meetings, and pickets are viewed as a form of assembly covered by the Law. Spontaneous actions conducted without obtaining a permit from a local executive body are not permitted and must be terminated upon the local executive body’s demand. The Law proposes two procedures for organizing peaceful assemblies: 1) notification for pickets, rallies and meetings; and 2) coordination for demonstrations and movements.

Peaceful assemblies (except for pickets) can be organized only in “specialized” places identified by local representative bodies. Pickets can be conducted in any “non-forbidden” place; however, they can include only one person and cannot last more than two hours a day. In order to conduct a picket, rally, or meeting, a notification must be filed with the local authorities no later than five days prior to the scheduled date. To hold a demonstration or movement, the organizer must submit an application for coordination (permit) to the local authorities no later than 10 days prior to the scheduled date. Only citizens of Kazakhstan older than 18 years and local legal entities can organize and participate in peaceful assemblies. The application must include extensive list of information comprised of 13 items, including the goal, form, name of the organizer, specialized place for conducting the assembly, beginning and ending times, approximate number of participants, information on the establishment of structures, and source of funding. The local executive body must issue its decision within three days for notification and within seven days for coordination. In case of notification, the absence of an answer from local authorities within three days can be considered as consent for conducting an assembly. Local authorities have the right to refuse consent for an assembly or propose alternative place or route. The Law contains ten reasons for refusal, including several insignificant technical reasons, such as submission of incomplete or inaccurate information, and violation of terms for submission notification or application for coordination.

Overall, both the procedures of notification and coordination represent a pre-approval procedure for peaceful assemblies, as local authorities have the right to refuse authorization for assemblies or propose an alternative place or route for the assembly. In both cases, organizers must wait for response from local authorities before holding an assembly. Regardless of the terms “notification” or “coordination,” the law requires the de facto mandatory approval of all assemblies by the local authorities.

The Law states that “the right to freedom of peaceful assembly may not be restricted, with the exception of cases established by this Law in the interests of state security, public order, health, protection of the rights and freedoms of others” (Para 2, Article 2). It also states that “upon introduction of a state of emergency, martial law, or the legal regime of an anti-terrorist operation for the period of their operation, peaceful assemblies may be prohibited or limited in accordance with the laws of the Republic of Kazakhstan ‘On the state of emergency,’ ‘On the state of war,’ and “‘On countering terrorism’” (Para 4, Article 2).

Assembly organizers have multiple responsibilities under the Law. Some of these are burdensome to implement and broadly defined, such as “require participants in peaceful assemblies to observe public order and the rules for their conduct, as well as to prevent violation of the legislation of the Republic of Kazakhstan” or “create conditions for the safety of participants in peaceful assemblies during their conduct, ensure the safety of buildings, structures, small architectural forms, green spaces, as well as other property.” Organizers are also required to conduct the assembly in accordance with the aims specified in the application, within the specified periods, in the specified place, and to keep public order. Violations can lead to a fine of up to seventy times the monthly rated index or administrative arrest up to 25 days, for legal entities – up to 150 times the monthly rated index (Article 488 of the Code on Administrative Offenses) (~1,145 USD).

Kazakhstan proposes Foreign Agents Law for NGOs and media (February 2025)
Members of Kazakhstan’s parliament have proposed adopting a law on foreign agents, requiring media outlets and non-governmental organizations (NGOs) that receive foreign funding to disclose their financial sources. The initiative, put forward by deputies from the People’s Party of Kazakhstan (PPK), has sparked debate within the country’s political and expert circles. Irina Smirnova, a deputy from the PPK, a party that won 10 of the 98 seats in the 2023 parliamentary elections, publicly announced the proposal. Citing open-source data, Smirnova claimed that approximately 200 NGOs in Kazakhstan receive foreign funding, with around 70% of these organizations reportedly financed by sources from the United States.

Civil society laments stalled political reforms (October 2024)
Widespread hopes for a more pluralistic and democratic Kazakhstan are fading some 30 months after President Kassym-Jomart Tokayev unveiled his program for dismantling the authoritarian system associated with his predecessor and mentor, Nursultan Nazarbayev. The “New Kazakhstan” program was greeted enthusiastically by political analysts and civil society members when it was announced in March 2022 to a country still reeling from violent nationwide protests two months earlier. However, some of those same analysts and experts are now expressing disillusionment, saying New Kazakhstan has largely remained on paper while Nazarbayev and his relatives continue to wield influence.

Date set for Kazakhstan nuclear referendum (September 2024)
Kassym-Jomart Tokayev has signed the presidential decree setting the date for a national referendum on the construction of a nuclear power plant. The referendum will take place on October 6. The president announced the date of the referendum in his annual state-of-the-nation address, saying the country is in “dire need of reliable and environmentally-friendly” sources of energy.

Kazakhstan Focuses on Precision AI Development with New Law and Committee (July 2024) (English)
Based on best world practices, the Kazakh Ministry of Digital Development, Innovation and Aerospace Industry and the Mazhilis, the lower house of the Kazakh Parliament, developed a draft law on artificial intelligence (AI) at a July 16 government meeting chaired by Prime Minister Olzhas Bektenov. This draft law follows the instruction of President Kassym-Jomart Tokayev, who emphasized the efficient use of artificial intelligence in various sectors such as security, medicine, banking services, logistics, and education.

Kazakhstan Arrests Former Interior Minister Over Protest Crackdown (April 2024) (English)
Authorities in Kazakhstan have arrested a former interior minister in connection with a deadly police crackdown on unrest that gripped the country in 2022. The prosecutor general’s office announced that Erlan Turgumbayev was detained on charges of “abuse of power and official authority resulting in grave consequences” in the crackdown. The Ministry of Internal Affairs is in charge of the police force. Turgumbayev was relieved of duty a month after the unrest.

Kazakhstan Deals with Bloggers: How They Will be Controlled (July 2023) (English)
The parliament of Kazakhstan passed the law to bind bloggers pay internet advertising taxes and to counter fake news. The authors of the draft law claim that the need for regulation of bloggers’ activity and online space arose a long time ago because of the active online scam, cyberbullying and illegal advertising.

What does the law on online platforms and online advertising say? (July 2023) (Russian)
The law on online platforms and online advertising has been published, which was signed by Head of State Kassym-Jomart Tokayev the night before. The purpose of the law is to determine the legal basis for the functioning of online platforms, as well as the production, placement, distribution and storage of online advertising, and the prevention and suppression of illegal content.

The concept of “influencer” will be enshrined in the law of Kazakhstan (May 2023) (Russian)
Mazhilis deputy Aidos Sarym said that the concept of “influencer” will appear in Kazakh legislation. On the sidelines of the plenary meeting of the Mazhilis, Sarym spoke about the new bill on online platforms and online advertising, which deputies took up for work today. “We know that many active users receive money in envelopes. They use the Internet to create financial pyramids and engage in illegal charity. We would like, firstly, to outline all this. A huge number of new terms related to with this. And the second part concerns the activities of online platforms. Here we introduce the concept of “influencer,” the deputy said, answering questions from journalists.

How will the Constitution of Kazakhstan change after the adoption of amendments? (September 16, 2022) (Russian)
On September 16, 2022, the members of the parliament voted for amendments to the Constitution. The newspaper article summarizes the major amendments made to the Constitution.

The bill on public control was approved in the first reading in the Mazhilis (December 7, 2022) (Russian)
On September 7, 2022, at the plenary session chaired by the Speaker of the Mazhilis Yerlan Koshanov, the members of the parliament approved the draft law on public control in the first reading.

Filing of petitions in Kazakhstan will be regulated by law (December 7, 2022) (Russian)
At the plenary session of the Mazhilis of the Parliament, the MPs approved, in the first reading, the draft Law on Public Control and a package of related amendments that regulate the filing of petitions in Kazakhstan. The article contains comments of the Minister of Information and Social Development of the Republic of Kazakhstan Darkhan Kydyrali regarding these bills.

Issues of legal regulation of non-profit organizations were discussed by Kazakh and international NGOs (September 2021) (Russian)

Non-profit organizations legislation will be improved (June 2021) (Russian)

Kazakhstan will have a new law on volunteering and charity (March 2021) (Russian)

New Draft Law on Public Control Discussed in Almaty (January 2021) (Russian)

Kazakh human rights and media public organizations face unjustified and disproportionate fines and suspension of activities (January 2021)

Public control will be regulated by law – Balayeva (September 2020)

President signs off on contentious rally law (May 2020)

Amendments on issues of AML/CFT were introduced to the Majilis (September 2019) (Russian)

Draft law on charity and donorship developed by the Ministry of Social Development (November 2018) (Russian)

Ministry of Social Development established in Kazakhstan (June 2018)

Government approves the draft of the new Tax Code (January 2018)

Government approves the draft of the new Tax Code (September 2017)

Kazakhstan develops new rules for issuing grants to NGOs (July 2017)

Code of Ethics for Kazakhstan NGOs to be adopted soon (December 2016)

Why Kazakhstan created the Ministry for Religious and Civil Society Affairs (November 2016)

Kazakhstan introduces tax control over foreign funding (August 2016)

CSO Database Formation (March 2016) (Russian)

CSO Activists Petition against New Legislation (October 2015) (Russian)

Opinion on the Draft Law on Access to Information (May 2015) 

UN Special Rapporteur urges Kazakhstan to boost right of peaceful assembly (January 2015) 

“Kazakh CSOs Should Not be Sponsored by Foreign Donors” (September 2014) (Russian)