Unofficial translation
In accordance to subparagraph 10-3) of Article 11 of the Law of the Republic of Kazakhstan “On Tourist Activities in the Republic of Kazakhstan”, I HEREBY ORDER:
1. To approve the attached Rules for the payment of the tourist fee by foreign nationals.
2. To instruct the Tourism Industry Committee of the Ministry of Culture and Sports of the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, to ensure:
1) state registration of this Order with the Ministry of Justice of the Republic of Kazakhstan;
2) posting of this Order on the website of the Ministry of Culture and Sports of the Republic of Kazakhstan within three working days after this Order enters into force;
3) submission to the Legal Service Department of the Ministry of Culture and Sports of the Republic of Kazakhstan, within three working days after completion of the measures provided for in this paragraph, of information on the implementation of such measures.
3. To assign responsibility for monitoring the implementation of this Order to the Vice-Minister of Culture and Sports of the Republic of Kazakhstan overseeing the relevant area.
4. This Order shall enter into force upon the expiration of ten calendar days after the date of its first official publication.
|
Minister of Culture and Sports of the Republic of Kazakhstan |
A. Oralov |
“AGREED”
Ministry of Finance of the
Republic of Kazakhstan
“AGREED”
Ministry of National Economy
of the Republic of Kazakhstan
| Approved by Order of the Minister of Culture and Sports of the Republic of Kazakhstan dated July 14, 2023 No. 181 |
Rules for the payment of the tourist fee by foreign nationals Chapter 1. General provisions
1. These Rules for the payment of the tourist fee by foreign nationals (hereinafter - the Rules) have been developed in accordance with subparagraph 10-4) of Article 10 of the Law of the Republic of Kazakhstan “On Tourist Activities in the Republic of Kazakhstan” and shall establish the procedure for the payment of the tourist fee by foreign nationals.
2. The following basic concepts are used in these Rules:
1) local executive body — a collegial executive body headed by the akim of a region, a city of republican significance or the capital, a district (a city of regional significance), exercising local government and self-government within its competence in the respective territory;
2) local representative body (hereinafter - the maslikhat) — an elected body elected by the population of a region, a city of republican significance or the capital, or a district (a city of regional significance), expressing the will of the population and, in accordance with the legislation of the Republic of Kazakhstan, determining the measures necessary for its implementation and monitoring their implementation;
3) tourist accommodation facilities — hotels, motels, campsites, tourist bases, guest houses, holiday homes, boarding houses, and other buildings and structures used for accommodating and servicing tourists;
4) authorized body — the central executive body performing public administration functions in the field of tourism;
5) foreign nationals — persons who are not citizens of the Republic of Kazakhstan and who have evidence of their citizenship of another state;
6) operators of the tourist fee for foreign nationals (hereinafter - the operators) — persons providing tourist accommodation facilities, except for hostels, guest houses, and rental housing in cities and districts;
7) tourist fee for foreign nationals — a fee charged to tourists for each day of their stay at tourist accommodation facilities, except for hostels, guest houses, and rental housing in cities and districts.
Chapter 2. Procedure for the payment of the tourist fee by foreign nationals
3. The tourist fee for foreign nationals (hereinafter - the tourist fee) shall be charged to tourists for each day of their stay at tourist accommodation facilities, except for hostels, guest houses, and rental housing in cities and districts (hereinafter - accommodation facilities).
The amount of the tourist fee payable shall not be included in the accommodation cost.
The payers of the tourist fee shall be foreign nationals or individuals or legal entities paying for the accommodation of a foreign national (the inviting party or tour operator).
4. In accordance with the Law of the Republic of Kazakhstan “On Local State Administration and Self-Government in the Republic of Kazakhstan”, the rates of the tourist fee shall be developed by the local executive body on the basis of these Rules and submitted for approval to the respective maslikhat.
5. At accommodation facilities, the tourist fee shall be charged at a rate of 0 (zero) percent of the cost of the stay.
Footnote. Paragraph 5 is in the wording of Order No. 347 of the Acting Minister of Tourism and Sports of the Republic of Kazakhstan dated 27.12.2023 (shall enter into force on the date of its first official publication).6. The rates of the tourist fee shall be determined based on up-to-date statistical data in comparison with the corresponding period of the previous year.
At the same time, the rates of the tourist fee may be adjusted depending on seasonality, within the limits established by paragraph 5 of these Rules, but not more than twice a year.
7. Is excluded by Order No. 347 of the Acting Minister of Tourism and Sports of the Republic of Kazakhstan dated 27.12. 2023 (shall enter into force on the date of its first official publication).8. Is excluded by Order No. 347 of the Acting Minister of Tourism and Sports of the Republic of Kazakhstan dated 27.12.2023 (shall enter into force on the date of its first official publication).
9. Is excluded by Order No. 347 of the Acting Minister of Tourism and Sports of the Republic of Kazakhstan dated 27.12.2023 (shall enter into force on the date of its first official publication).
10. The tourist fee shall be collected by the operators at the time of registration of foreign nationals at the accommodation facilities upon presentation by such foreign nationals of identity documents.
At the same time, prior to their registration at the accommodation facilities, the operators shall inform the foreign nationals or the persons paying the tourist fee on behalf of a foreign national of the tourist fee to be charged.
11. Upon the departure of foreign nationals from the accommodation facilities, the operators shall issue to the foreign nationals or to the individuals or legal entities that have paid the tourist fee on behalf of the foreign nationals documents confirming payment of the tourist fee.
12. In accordance with paragraph 5 of Article 11 of the Budget Code of the Republic of Kazakhstan, the tourist fee for foreign nationals shall constitute non-tax revenue to the budgets of cities of republican significance, the capital, and districts (cities of regional significance).
13. The operators shall maintain records of the tourist fees paid and, on a quarterly basis, no later than the twentieth day of the month following the reporting quarter, transfer the amounts collected as tourist fees to the local budget.
14. The local executive body shall inform tourists of the requirement to pay the tourist fee through its social media accounts and at public places (railway stations and airports) in Kazakh, Russian, and English.