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Legal News – July 2026 - FCHAIN

Legal News – July 2026

July 2026 became one of the most significant months for Kazakhstan’s legislation. Large-scale legal changes entered into force, affecting the country’s constitutional framework, tax administration, corporate law, business regulation, migration procedures, enforcement proceedings, and the financial system. For businesses, these changes require timely adaptation of internal processes, while individuals should take into account the new legal requirements when interacting with government authorities. Below are the key legislative developments.

 

New Constitution of the Republic of Kazakhstan

On 1 July 2026, the new Constitution of the Republic of Kazakhstan entered into force following its adoption through a nationwide referendum. The Constitution consists of 11 chapters and 96 articles, establishing an updated model of state governance. It confirms that the Republic of Kazakhstan is a democratic, secular, legal and social state, where the highest values remain the individual, human life, rights and freedoms. At the same time, the Constitution introduces a comprehensive reform of the public administration system. Among the key changes:

  1. the introduction of a new unicameral Parliament;
  2. the establishment of the People’s Council as the highest consultative body representing the interests of the people;
  3. the creation of the position of Vice President of the Republic of Kazakhstan, appointed by the President with the consent of the Kurultai;
  4. expansion of mechanisms enabling citizens to participate in public administration;
  5. strengthening constitutional guarantees for the protection of family, marriage, childhood and the environment.

Following the adoption of the new Constitution, amendments were introduced to several constitutional laws regulating the activities of state authorities. Legal terminology has also been updated. In particular:

  1. the terms “Senate” and “Mazhilis” have been replaced by “Kurultai”;
  2. the term “republican referendum” has been replaced with “national referendum”;
  3. provisions regulating the activities of election commissions have been updated.

Additionally, taking photographs or videos of completed ballots on election day has been prohibited. The dissemination of such materials is now regarded as election campaigning. Another important amendment grants the Prosecutor General the status of the Investment Ombudsman of the Republic of Kazakhstan.

 

New Rules for Property Address Registration

New Rules governing the assignment of addresses to real estate properties came into force in July, establishing a unified nationwide procedure. A property address now consists of:

  1. region, city or district;
  2. settlement;
  3. street or another element of the address structure;
  4. property number.

The Rules provide for both preliminary and permanent addresses. Addresses are not assigned to unauthorized constructions, temporary structures, certain utility buildings, garages located on individual housing plots, kiosks, pavilions, canopies, bus stops and other facilities specified by the Rules. Each registered property is automatically assigned a unique Registration Address Code (RAC) consisting of 16 characters. The RAC is generated by the Address Register Information System and serves to identify real estate within state information systems.

 

National Bank Approved the Rules on the Digital Tenge

One of the most anticipated developments was the approval by the National Bank of the Rules governing the issuance, circulation and redemption of the Digital Tenge. The Digital Tenge represents a new form of Kazakhstan’s national currency existing alongside cash and non-cash money. According to the approved Rules:

  1. the National Bank of the Republic of Kazakhstan is the sole issuer of the Digital Tenge;
  2. all transactions are carried out exclusively through the Digital Tenge Platform;
  3. each user may have only one digital account;
  4. digital savings accounts are not permitted;
  5. Digital Tenge may be purchased using either cash or non-cash funds;
  6. Digital Tenge may be stored on external electronic devices provided the platform’s technical requirements are met.

Special attention is paid to the Digital Tenge identification mechanism. Each unit of Digital Tenge receives a unique alphanumeric or graphical identifier, allowing transactions to be monitored and increasing transparency within the financial system.

 

Strengthened Tax Control: Travel Restrictions for Tax Debtors

One of the most notable legislative changes introduced in July concerns the expanded powers of the tax authorities. Tax authorities are now entitled to initiate temporary travel restrictions preventing the heads of legal entities, individual entrepreneurs and private practitioners from leaving the Republic of Kazakhstan. However, such restrictions are not imposed automatically. All of the following conditions must be met simultaneously:

  1. the amount of outstanding tax debt exceeds the statutory threshold of 27,000 Monthly Calculation Indexes (MCI);
  2. the tax debt has remained unpaid for more than three months;
  3. compulsory tax collection measures have already been applied by the tax authorities;
  4. the relevant resolution has been authorized by the court.

Once the tax debt has been fully settled or the tax obligation has ceased, the travel restriction must be lifted. In addition, where the head of an organization requires medical treatment abroad, the restriction may be temporarily suspended upon submission of supporting medical documents. The Civil Procedure Code has also been supplemented with a new judicial authorization procedure for such restrictions, strengthening judicial oversight over decisions made by tax authorities.

 

Amendments to the Tax Code

A number of amendments to the Tax Code of the Republic of Kazakhstan entered into force on 1 July 2026. Most of these amendments are technical in nature and are aimed at aligning tax legislation with the provisions of the new Constitution. The key amendments include:

  1. replacing the term “foreigner” with “foreign citizen” throughout the Code;
  2. standardizing the official spelling of the national currency as “tenge”;
  3. updating terminology relating to the administrative and territorial structure of Kazakhstan;
  4. replacing references to the Parliament with the new constitutional institutions;
  5. revising certain legal terminology to ensure consistency across legislation;
  6. abolishing the state fee for filing applications with the Constitutional Court.

Although these amendments are primarily technical, they affect a significant number of legal documents and should be taken into account when preparing contracts, corporate documentation and legal opinions.

 

Changes to Bankruptcy Proceedings

As of July, Specialized Interdistrict Economic Courts have been granted expanded jurisdiction.

They are now authorized to hear cases involving:

  1. debt restructuring;
  2. rehabilitation proceedings;
  3. bankruptcy of legal entities and individual entrepreneurs;
  4. liquidation of organizations without initiating formal bankruptcy proceedings.

These amendments are intended to improve the efficiency of commercial dispute resolution and accelerate business recovery procedures.

 

State Guarantees for Large Investment Projects

Kazakhstan has introduced a new mechanism for supporting private entrepreneurship. Under the new framework, the Government may provide state guarantees to the Entrepreneurship Development Fund for investment projects exceeding KZT 7 billion. At the same time, new Rules on monitoring state support measures have been approved. A substantial portion of the verification process will now be carried out automatically through state information systems. The following aspects will be verified:

  1. availability of an active state support measure;
  2. existence of executed agreements;
  3. availability of sufficient budget funding;
  4. compliance of the recipient with the established eligibility requirements.

This approach is expected to accelerate the provision of state support while improving transparency in the use of public funds.

 

New Grounds for Refusing Registration Actions

Amendments have also been introduced to the Law “On State Registration of Legal Entities and Registration of Branches and Representative Offices.” Under the updated rules, certain outstanding liabilities and legal restrictions may serve as grounds for refusing to process electronic registration notifications. These include, among others:

  1. outstanding tax liabilities;
  2. unpaid customs duties and charges;
  3. outstanding social contribution obligations;
  4. court-imposed seizures and prohibitions;
  5. other restrictions established by law.

For businesses, this means that corporate structures, founders and executives should be carefully reviewed before registering a new company or submitting amendments to registration data.

 

Updated Rules for the Registration of Foreign Nationals

As of July 2026, new rules governing the registration of immigrants in the Republic of Kazakhstan have entered into force. Under the updated procedure, the registration of foreign nationals is carried out through the state information system with mandatory confirmation by the host party. After the immigrant submits the required information, the individual providing accommodation receives a notification through the mobile application and must either approve or reject the registration at the declared place of residence. The following grounds for refusing registration have been established:

  1. submission of false or inaccurate information;
  2. violation of the permitted period of stay in the Republic of Kazakhstan;
  3. refusal by the host party to register the immigrant at the declared address.

Furthermore, if an immigrant changes their place of residence, they are required to complete registration at the new address within the period established by law. The updated rules are intended to digitalize migration procedures, improve the accuracy of migration records, and strengthen cooperation between government authorities and host parties.

 

Amendments to Enforcement Proceedings

On 6 July 2026, amendments to the legislation governing enforcement proceedings entered into force. The key changes include:

  1. writs of execution must now be issued by the court of first instance within five working days after the court decision becomes legally effective;
  2. the procedure for submitting enforcement documents for compulsory execution has been clarified;
  3. debtors have been granted the right to challenge enforcement expenses before an administrative court;
  4. claims requesting postponement, installment payments, reduction or exemption from enforcement sanctions are now considered under civil procedure.

These amendments are aimed at increasing legal certainty within enforcement proceedings, improving procedural transparency and strengthening judicial oversight over the actions of enforcement officers.

 

What Do These Changes Mean for Businesses?

Most of the legislative amendments that entered into force in July directly affect business activities in Kazakhstan. Companies are advised to pay particular attention to the following areas:

  1. timely fulfillment of tax obligations;
  2. ensuring the absence of outstanding liabilities before registration procedures;
  3. updating internal corporate documents in accordance with the new legal terminology;
  4. compliance with migration requirements when employing foreign specialists;
  5. making use of newly introduced state support mechanisms;
  6. reviewing contracts and corporate documentation to ensure compliance with the updated legislation.

Timely adaptation to these legislative changes will help businesses minimize legal risks, avoid administrative restrictions and ensure stable and compliant operations.

 

FChain — Comprehensive Legal Support for Your Business

Legislation in Kazakhstan continues to evolve rapidly, making it increasingly important for businesses to stay informed and ensure full legal compliance. Failure to properly apply new legal requirements may result in financial losses, registration refusals, disputes with government authorities, administrative liability and other legal risks. The FChain team provides comprehensive legal and corporate support to businesses of all sizes — from startups and small enterprises to large international companies. Our services include:

Our team of experienced professionals helps businesses operate confidently, reduce legal risks and focus on sustainable growth. Contact FChain today to receive tailored legal solutions that meet the needs of your business, regardless of its size or complexity.

 

Notice of Discrepancies: Deadlines, Consequences, and Required Actions

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

 📩almaty@f-chain.com
WhatsApp: +7 771 214 1820

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