Istanbul Anti-Corruption Action Plan for

Kazakhstan is partially compliant with this recommendation. 
Recommendation 13
Ensure that the offence of money laundering is criminalized in line with the international instruments 
and that definitions from the CC and Law on Combating Money Laundering and Financing of 
Terrorism are harmonised. Consider amending the Criminal Procedure Code, the CC and the draft 
“Law on Fight against Money Laundering and Financing of Terrorism” to ensure that the definition of 
proceeds of crime, which are subject to confiscation, includes i) property into which proceeds of crime 

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have been transformed or converted; ii) property with which proceed of crime have been intermingled; 
iii) income derived from i) and ii), as well as from proceeds of crime. 
The offence of money laundering in Article 193 of the Criminal Code covers the performance of 
financial transactions and other operations involving funds or other property, with knowledge of their 
illegal origin, as well as the use of such assets for the purpose of engaging in entrepreneurial or any other 
economic activities. The definition of the money laundering crime does not explicitly include, among other 
things, concealment of the nature, source, location, disposition, movement or ownership of or rights with 
respect to property, knowing that such property is the proceeds of crime, as provided for by the Vienna and 
Palermo Conventions. The criminal provision of Article 193 has not been amended since the assessment, 
and it is not harmonised with the definition of money laundering in the draft “Law on Fight against Money 
Laundering and Financing of Terrorism”. There has been no conviction for money laundering so far.
Kazakhstan uses a broad approach in defining the scope of predicate offences, including corruption 
related offences. As defined by Article 193 of the Criminal Code money or any other assets acquired by 
illegal means constitute the object of laundering. This means that predicate crimes for money laundering 
are not only all the crimes under the Criminal Code but any other actions contradicting the laws of 
Kazakhstan. However, criminal liability for money laundering does not extend to legal persons. 
Kazakhstan should make the necessary amendments to Article 183 of the Criminal Code to bring it in 
line with the provisions of the Vienna and Palermo Conventions. In particular it is necessary to criminalise 
the concealment, ownership and acquisition of illegally gained income. Special provisions should be 
introduced into the legislation ensuring civil and administrative liability of legal entities for money 
laundering. 
It is not mandatory to confiscate the proceeds of the laundering operation. There is also an excuse for 
criminal responsibility when somebody voluntarily reports about money laundering operations he has 
conducted that is doubtful. 
Article 51 of the new Law introduces, inter alia, the following provision on confiscation: “Apart from 
confiscation of the property of the person convicted for corruption offences according to law, the property 
acquired illegally or bought by the means acquired illegally shall also be confiscated”. The definition of the 
proceeds of crime for the purpose of confiscation seems to include property into which proceeds of crime 
have been transformed or converted and income derived from proceeds of crime. However point ii) of this 
recommendation concerning the property with which proceeds of crime have been intermingled still seems 
not to be addressed.