Special edition №281

Key Amendments to the Administrative Procedural Code

alert 281

On December 17, 2025, the Head of State signed the Law of the Republic of Kazakhstan “On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Issues of Administrative Justice, Lawmaking, and Organization of Legal Assistance” (hereinafter –the Law).

Below is an overview of the main changes concerning the provisions of the Administrative Procedural Code (hereinafter –APC):

1. Legal Entities Can Challenge the Legality of Regulatory Legal Acts of State Bodies Under the APC

One of the key changes introduced by the Law is the transfer of certain categories of public-law disputes, including challenges to the legality of regulatory legal acts (RLAs), from the Civil Procedure Code (CPC) to the APC. This enables any citizen to file a claim in an administrative court to challenge a subordinate RLA issued by state bodies.

Additionally, the Government of Kazakhstan is granted authority to resolve disputes related to the interpretation of legislative norms between state bodies, and a mechanism for conducting scientific expertise of draft RLAs by an authorized organization is introduced.

In detail:

  • Expansion of Administrative Justice: With these amendments, Chapter 30 of the CPC (“Proceedings on Cases Challenging the Legality of a Regulatory Legal Act”) is moved to the APC. This significantly expands the powers of administrative courts and provides citizens and legal entities with the ability to challenge subordinate RLAs (or their individual provisions) issued by state bodies or officials at both central and local levels. A claim to challenge the legality of a subordinate RLA must be filed within three months from the date the claimant became aware of the violation of their rights, freedoms, and legitimate interests. The court considers the administrative case within one month.
  • Scientific Expertise of RLAs: The Law improves the mechanism for conducting scientific expertise of draft RLAs. The Government will designate an authorized organization to provide scientific support for lawmaking activities of state bodies, conducting legal, anti-corruption, and linguistic expertise of draft laws and other RLAs.

These changes aim to enhance transparency, efficiency, and protection of citizens’ and businesses’ rights in interactions with state bodies.

2. Amendments to Chapter 10 of the APC Regarding Administrative Case Review

The Law introduces several important changes to the procedure for reviewing administrative cases, affecting key aspects of interaction among participants in administrative procedures. Key changes include:

Article 73. Hearings

Important clarifications have been made to the hearing procedure:

  • Form of Hearing: The Law explicitly provides for hearings in both written and oral form, expanding opportunities for participants to present their positions. A hearingprotocolismaintainedonlyfororalobjections.
  • Request for Oral Hearing: To hold an oral hearing, a participant must submit a request within two working days from receiving the preliminary decision.
  • Absence of Objections: The absence of written or oral objections from a duly notified participant does not prevent a decision on the merits of the administrative case.

Article 75. Access to Case Materials

A key change aimed at increasing transparency:

  • Participants in administrative procedures are now allowed to review case materials both during and after consideration, ensuring better protection of rights at early stages.

Article 169. Cassation Appeal Procedure

Significant changes have been made to cassation appeals, particularly expanding the powers of the Prosecutor General:

New parts 3-1 and 7 grant the Prosecutor General the right to file a cassation protest againstfinal judicial acts of local and other courts, either on their own initiative or at the request of participants in the administrative process -even if the appellate procedure was not followed.

This exceptional power applies under strict conditions:

  • Enforcement of the ruling may lead to severe irreversible consequences for life, health, the economy, or national security;
  • The ruling violates rights, freedoms, and legitimate interests of an indefinite group of persons or other public interests;
  • The ruling disrupts uniform interpretation and application of legal norms by courts.

This new mechanism significantly expands prosecutorial oversight, enabling prompt responses to first-instance court decisions in critical cases.

How We Can Help:

PwC is ready to provide qualified support and advice on issues related to changes in administrative justice legislation. We can assist with:

  • Analysis and assessment of the potential impact of new norms on your company’s activities;
  • Consulting on the application of the APC;
  • Preparation and substantiation of claims challenging RLAs in administrative courts;
  • Support in interactions with state bodies during administrative procedures.

Key Amendments to the Administrative Procedural Code

Special edition №281

Tax & Legal Alert

If you are interested in additional information, please contact us.

Elena Kaeva

Partner, Tax, Legal and People Services, PwC Kazakhstan

+7 727 330 3200

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Timur Zhursunov

Partner, Tax, Legal and People Services, PwC Kazakhstan

+7 717 255 0707​

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Nursultan Nurbayev

Director, Transfer Pricing, Almaty, PwC Kazakhstan

+7 701 953 3535

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