OBS_VALUE: <ul><li><a href=https://adilet.zan.kz/rus/docs/Z2100000086 target=_blank>Law on Industrial Policy(Закон О промышленной политике, № 86-VII ЗРК, adopted on 27 December 2021, last updated on 29 June 2023, articles 37 and 38)</a></li><li><a href=https://adilet.zan.kz/rus/docs/K1700000120 target=_blank>The Code of the Republic of Kazakhstan  on Taxes and Other Obligatory Payments to the Budget (The Tax Code)(О налогах и других обязательных платежах в бюджет (Налоговый кодекс), No. 120-VI ЗРК, adopted 25 December 2017, last updated 12 July 2023.)</a></li></ul>