A/HRC/43/46/Add.2 In accordance with Article 6 of the Law, objects of religious expertise include the constitutional documents, as well as other documents of religious content, spiritual (religious) educational programs, and informational materials of religious content and religious objects. Theological expert examination shall be conducted by persons with special knowledge in the field of religious studies, if necessary, with the assistance of representatives of state bodies and other professionals. In accordance with the Law, distribution of religious literature, and other informational materials of religious content, religious objects, is permitted only in religious buildings (structures), spiritual (religious) educational organizations, as well as at specially determined premises, designated by the local executive bodies of the regions, cities of republican significance and the capital. It should be taken into account that today, under the guise of religious literature, various materials aimed at spreading the ideology of terrorism are being actively distributed. Those materials are issued with the purpose of recruiting new members to foreign terrorist organizations such as Al-Qaeda, the Islamic State, the Taliban, and others. In this regard, religious literature imported in large quantities and distributed outside the places established by law is subject to mandatory examination in order to prevent extremist and terrorist materials. Violation of the distribution procedure of religious literature and other informational materials of religious content outside the places established by law incurs solely administrative liability. Criminal prosecution for “incitement to religious hatred” can be initiated in case of deliberate actions aimed at public distribution of literature and information materials containing signs of inciting national, tribal, racial or religious hatred, insulting the national honor and dignity or religious feelings of citizens, as well as promoting exclusivity, superiority or inferiority of citizens on the basis of their attitude towards religion, national, tribal or racial affiliation. The Republic of Kazakhstan is constantly working to establish tolerance and dialogue among representatives of all religions, without exception, while protecting the freedom of religion or beliefs of all members of society, including religious minority groups. On paragraph 19 of the Report In 2015, the norms for establishing the NGO Database were introduced. There are regulations requiring NGOs to submit mandatory reports to the Database. Violation of the said regulations incurs administrative liability. para.7-5) of article 1 of the Law On the State Social Order, Grants and Awards for Non-governmental Organizations in the Republic of Kazakhstan: NGO database is an information database developed to ensure transparency of nongovernmental organizations and informing the public about them as well as using them as a part of the state social order, grants and awards; Information in the database is provided by non-governmental organizations, as well as branches and representative offices of foreign and international non-profit organizations operating in the Republic of Kazakhstan. In accordance with paragraph 5 of Article 41 of the Law of the Republic of Kazakhstan On Non-Profit Organizations: Annually, until March 31, non-profit organizations established in the form of a private institution, public association, non-profit joint stock company, public, corporate or private foundation, association of legal entities (union), as well as branches and representative offices (separate subdivisions) of foreign and international non-profit organizations operating in the Republic of Kazakhstan shall submit information about their activities, including information about the founders (participants), property assets, sources of financing and money expenditure in the order determined by authorized body in the sphere of interaction with nongovernmental organizations to the said body. 4

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