A/HRC/43/46/Add.2 Comments of the Republic of Kazakhstan on the Report of the UN Special Rapporteur on the promotion and protection of human rights while countering terrorism Fionnuala D. NíAoláin The Government of the Republic of Kazakhstan expresses its gratitude to the UN Special Rapporteur on the promotion and protection of human rights while countering terrorism for the opportunity to comment on her Report following her visit to Kazakhstan on May 10-17, 2019. We provide the comments on the following paragraphs of the Report. On paragraphs 14 and 20 of the Report The bill “On Introducing Amendments to Some Legislative Acts of the Republic of Kazakhstan on Counteraction of Legitimization (Laundering) of Incomes Received by Illegal Means, and Financing of Terrorism” (hereinafter - the bill; it is currently in the Mazhilis of the Parliament) provides for the following main aspects in countering terrorism: 1) The bill includes legislative innovations regarding the protection of the non-profit sector from being used for financing terrorism. It is proposed to include the requirements for non-profit organizations in accordance with the FATF recommendation, in particular, regarding the sufficiency of laws and regulations managing the activities of organizations that can be used to finance terrorism. Based on the above mentioned recommendation, certain obligations and measures are proposed to protect non-profit organizations (non-profit organizations engaged in charity, in accordance with the Law of the Republic of Kazakhstan, as well as religious associations seeking financial and other donations) from exploiting their funds for terrorist activities and financing of terrorism. Thus, charitable organizations and religious associations are required to: 1. Make payments and money transfers at the request of third parties or on their own initiative through organizations subject to regulation and supervision; 2. Submit financial statements on operations involving monetary resources or other assets and information on identified risks to the authorized body upon request; 3. Keep the information on operations involving monetary resources or other assets subject to mandatory state registration, as well as the information on members of governing and controlling bodies, for at least five years. 2) The bill includes the establishment of an Interdepartmental Council, which will develop measures aimed at reducing the risks of money laundering and terrorist financing. 3) Mechanisms of targeted financial sanctions regarding the terrorist financing and financing the proliferation of weapons of mass destruction are being introduced to national legislation in accordance with UN Security Council resolutions. As the FATF recommendation states, countries should apply targeted financial sanctions in accordance with the UN Security Council resolutions concerning the prevention, obstruction and termination of the proliferation of weapons of mass destruction and it’s financing. These resolutions require countries to freeze without delay the funds or other assets and to ensure that no funds or other assets are directly or indirectly provided to an individual or legal entity established by the UN Security Council directly or by virtue of the power vested in them in accordance with Chapter VII of the UN Charter. 4) It is proposed to consider new approaches to developing the requirements for antiterrorist protection of the facilities vulnerable to terrorism based on industry specifics. Central executive bodies, state bodies directly subordinate and reporting to the President of the Republic of Kazakhstan will develop and approve the instructions for 2