News
A seminar on amendments to the new Tax Code was held in Kossy 21.08.2025
InKosshy, with the support of the NationalChamber of Entrepreneurs"Atameken", aclusterseminar was held fortaxpayersinKosshy,KorgalzhynskyandEgindykolskydistrictswith the participation of BauyrzhanShaikenov, Deputyhead of the StateRevenueDepartmentfor the Akmolaregion.BauyrzhanShaikenovsaidthatflexibleandunderstandablespecialtaxregimes will be introducedforbusinessesand the self-employedfromJanuary1, 2026.This will reducebureaucraticproceduresandallowentrepreneurs to focusonbusinessdevelopmentratherthancomplexreportingandinspections.Approachestotaxadministration are fundamentallychanging.Firstly,deskinspections will nowbepreventive in nature.Secondly, the procedures for debt collection,deferralandinstallmentpayments are significantlysimplified.Thirdly,withinsignificantamounts of arrears, the DGDwillno longer automaticallyblock the accounts of entrepreneurs.Instead, a phasednotificationsystem will beapplied,which will givebusinesses the opportunity to correctviolations in a timely manner.At the end of the meeting, representatives of the Department gave detailed answers to relevant questions. The next seminar will be held on August 28 in Shchuchinsk.Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1054965?lang=kk
Military musician prevented tragedy in Astana 21.08.2025
Source : https://www.gov.kz/memleket/entities/mod/press/news/details/1054966?lang=kk
A raid event to prevent human trafficking was held in the city of Kurchatov 21.08.2025
A raid event to prevent human trafficking was held in the city of KurchatovOn August 21, 2025, a working group created on the basis of the order of the Akim of the city of Kurchatov dated August 20, 2025 No. 53, conducted a raid event and information and explanatory work to prevent human trafficking and identify possible victims.During the event, explanatory work was carried out with the owners of peasant farms registered in the city of Kurchatov - KH "ULAN", Yeppayev Zhumagazy and Toleukhanuly Kabdrashit.Discussion topics: prevention of human trafficking, labor rights and security issues.Source : https://www.gov.kz/memleket/entities/abay-kurchatov/press/news/details/1054924?lang=kk
Seminar for taxpayers: innovations in the Tax Code of 2026 21.08.2025
As part of the explanatory work on the provisions of the new Tax Code, which will enter into force in 2026, a seminar was held live on the page of the Pavlodar City State Revenue Department on the Instagram social network.Taxpayers of the city of Pavlodar became participants of the event. During the seminar, key changes in tax legislation were discussed in detail. Special attention was paid to the issues of universal declaration and the application of special tax regimes.Over 40 entrepreneurs had the opportunity not only to get acquainted with the upcoming innovations, but also to ask their questions.Department of Explanatory Work and Contact Center State Duma of the Pavlodar regionSource : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1066257?lang=kk
Features of the refund of the paid amounts of state duty 21.08.2025
1. The overpaid amount of the state fee is subject to refund in part or in full in the following cases:1) payment of a state fee in a larger amount than is required by the Tax Code, except in cases where the plaintiff reduces his claims when filing lawsuits and other applications (complaints) to the court;2) transfer of the case to arbitration;3) the termination of the case by an amicable agreement of the parties, an agreement on the settlement of a dispute (conflict) by way of mediation or an agreement on the settlement of a dispute by way of a participatory procedure in the courts of first and appellate instances – in full, in the court of cassation – in the amount of 50 percent of the amount paid when filing a petition for review of the judicial act in cassation I'm fine;4) the return of a citizen's appeal by the Constitutional Court of the Republic of Kazakhstan, a claim or other statement (complaint) by the court or the refusal to accept it, as well as the refusal of notaries or authorized persons to perform notarial acts;5) termination of constitutional proceedings, proceedings on the case or abandonment of a claim without consideration, if the case is not subject to consideration in the Constitutional Court of the Republic of Kazakhstan, the court, as well as if the plaintiff has not complied with the procedure for preliminary dispute resolution established for this category of cases or the claim is filed by an incapacitated person.;6) refusal of persons who have paid the state fee from performing a legally significant action or from receiving a document before contacting the body performing this legally significant action.;7) the return of the petition for the review of the judicial act in cassation; 8) in other cases established by the laws of the Republic of Kazakhstan.2. The state fee is not refunded in the following cases:1) the citizen's withdrawal of his appeal to the Constitutional Court of the Republic of Kazakhstan, the plaintiff's rejection of the claim;2) the plaintiff's reduction of his claims;3) cancellation of the court order.3. The refund of the overpaid amount of the state duty shall be made by the tax authority on the basis of a tax application submitted by the taxpayer and a document of the relevant state authority confirming the legality of the refund.4. The refund of the amount of the state duty to the taxpayer in whose favor the court decision on the collection of the state duty from the state institution, which is a party to the case, is made by the tax authority on the basis of the tax application submitted by the taxpayer and the court decision that has entered into legal force.5. The refund of the overpaid amount of the state duty shall be made by the tax authority at the place of its payment to the taxpayer's bank account from the corresponding budget classification code to which the amount of the state duty was credited, within five working days from the date of filing a tax refund application.6. The documents for the refund of the overpaid amount of state duty provided for in this article must be submitted to the tax authority before the expiration of a three-year period from the date of payment of such amount of state duty to the budget.Department of Public Services of the State Duma of the Pavlodar regionSource : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1055574?lang=kk
Development of road infrastructure in Kostanay: results and prospects 21.08.2025
Today, representatives of the city authorities, together with contractors, conducted a field trip through the streets of the city to check the pace and quality of road work.This year, 90 sections of roads with a total length of 45 km are being repaired in Kostanay. At the moment, about 80% of the work has been completed, and the remaining work is expected to be completed by the end of October.In early August, the repair of Nazarbayev Avenue was completed: 3.2 km of road surface was renewed, the section under the bridge was expanded from 4 to 6 lanes.Last year, a section of the road along Rabochaya Street, which was previously privately owned, was returned to public use. This year, 400 meters of road have been repaired here: new asphalt concrete has been laid, curbs have been installed, sidewalks, lighting and road signs have been built. This road has significantly reduced the load on Nazarbayev Avenue.In September, the two-year reconstruction project of Syanov Street in the area between Gogol and Rabochaya Streets will be completed.Reconstruction of the main streets — Frolov and Narimanov - continues in the area of "Zhana Kala". On Frolov Street (from Abai Avenue to Baymagambetov Street), the road is being widened from 7 to 14 meters, two-lane traffic is being organized, lighting is being installed and parking for 48 places is being set up. On Narimanov Street (between Abai Avenue and Altynsarina Street), the width of the road is increasing from 7 to 10.5 meters, engineering networks are being changed, lighting is being installed and parking for 66 cars is being built.In addition, 52 courtyards have been renovated in Kostanay this year. Thus, out of 550 courtyards in the city, 515 (94%) have already been put in order. The work will be completed completely next year.Traffic lights are also being upgraded. Today there are 155 of them in the city, of which 98 are new, and 119 are connected to the Automated control system. For the first time in Kostanay, the Yandex.Maps function has been launched in pilot mode, which displays traffic light signals in real time. This innovation helps drivers plan ahead and reduces the risk of accidents.Source : https://www.gov.kz/memleket/entities/kostanai-kalasy-akimat/press/news/details/1054828?lang=kk
Working trip of the Head of the Department K.E. Baedilov to the Zhetysu customs post 21.08.2025
On August 20 of this year, the head of the State Revenue Department for Almaty, K.E. Baedilov, visited the passenger and cargo terminals of Almaty International Airport, where the Zhetysu customs post is located, as part of a planned control event in the form of an inspection visit.During the visit, he got acquainted with the organization of the post, the technical equipment and working conditions of the staff. During the conversation with the staff, special attention was paid to the issues of digitalization of work processes, optimization of customs administration and creation of favorable conditions for participants in foreign economic activity.Following the meeting, K.E. Baedilov instructed the management of the post to take urgent measures to speed up the processing of accepted goods, reduce customs clearance time, establish interaction with the business community, and strictly observe official discipline. He stressed the need to eliminate corruption and timely respond to detected violations of customs legislation when moving cargo and baggage.Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1054838?lang=kk
Seminar at the site Atameken 21.08.2025
On August 21, 2025, the State Revenue Office of Ulken Naryn district organized a seminar for aspiring entrepreneurs. The seminar aimed at explaining recent changes in tax legislation, particularly concerning the registration and deregistration of VAT payers and the maximum VAT threshold. The event also covered the universal declaration stages, procedures and deadlines for submitting declarations, and tax control over mobile transfers.The event was attended by representatives of the State Revenue Office, aspiring entrepreneurs, and members of the business community.The speakers answered questions of representatives of the business community.The event was held at the Atameken National Chamber of Entrepreneurs site.Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1054839?lang=kk
"This is the path of law and order" - the Ministry of Trade assessed the modernization of markets in Shymkent 21.08.2025
There are 19 trading markets in Shymkent. The Roadmap for the modernization of markets, developed by the Ministry of Trade and Integration of the Republic of Kazakhstan, includes the markets "Avto-Nur", "Alash", "Ortalyk Kyrgy Bazar", "Samal", "Zhabyk Bazar", "Nazym Apa" and "Zhana Shahar". Half of the markets have already completed modernization work last year, and the markets "Avto-Nur", "Ortalyk Kyrgy Bazar", "Nazym Apa" and "Zhabyk Bazar" should complete them by the end of this year. Today, the Deputy Chairman of the Trade Committee of the MTI RK Yernur Zhautikbayev presented the progress of the market modernization to journalists.At the moment, the work at the "Avto-Nur" market is 60% complete. Old buildings are being dismantled, the frame of the new pavilion is being erected, and interior finishing work is underway. The construction of three buildings has already been completed, the construction of another building and the reconstruction of the clothing pavilion are ongoing.About 60% of the construction work at the Ortalyk Kyrgy Bazar market has also been completed. Interior decoration, roof installation and construction of a new pavilion to replace illegal retail outlets are underway. The jewelry, knitwear and vegetable pavilions have already been modernized, and an underground parking lot has been built. The clothing pavilions have yet to be completely renovated. The dismantling of retail outlets is underway at the Nazym Apa market. As for the Zhabyk Bazar, a draft design has been approved and construction work is in the active phase.“The complete modernization of retail markets by the end of this year is a special priority of the Government. This is the path of law and order. The Ministry of Trade has fully prepared the necessary legislative framework. Now retail facilities must bring their activities into compliance with the law. This is, first of all, the social responsibility of business. From the beginning of next year, markets that have not undergone modernization will not be able to continue operating,” emphasized Deputy Chairman of the Trade Committee Yernur Zhautikbayev.The Ministry of Trade plans to increase the share of the modern trade format to 79% by 2029 (currently this figure is 31%). Markets must also switch to a modern format - comply with fire safety requirements and sanitary and epidemiological standards, ensure transparency of tax revenues by accepting payment cards and be equipped with convenient parking for buyers.Source : https://www.gov.kz/memleket/entities/mti/press/news/details/1054740?lang=kk
An extraordinary 31st session of the Maslikhat was held 21.08.2025
On August 21, 2025, an extraordinary 31st session of the Maslikhat was held to consider the issue "On amendments to the decision of the Altai District Maslikhat 'On the district budget of the Altai District for 2025–2027'."Source : https://www.gov.kz/memleket/entities/altay-maslihat/press/news/details/1054751?lang=kk
Kazakhstan strengthens its position in the international accreditation system 21.08.2025
Kazakhstan has once again made a name for itself on the international arena in the field of conformity assessment and accreditation. Gulzhan Amanzholova, a representative of the National Accreditation Center of the Committee for Technical Regulation and Metrology of the Ministry of Trade and Integration of the Republic of Kazakhstan (NCA), took part in the international mission of Asia Pacific Accreditation Cooperation (APAC), which took place in mid-August in the United States.As part of a team of experts from the Philippines, Singapore, Thailand, the United States and Kazakhstan, Amanzholova participated in the initial assessment of one of the American accreditation bodies. The five-day mission to Pennsylvania was an important step not only for the host party, but also for the Kazakhstani expert, who continues to strengthen the country's professional authority at the global level."It was extremely intensive, but very productive work. Such trips are always a test of the system and yourself personally for compliance with the highest international standards," Gulzhan Amanzholova noted.Participation in such missions requires not only deep professional knowledge, but also recognition from the international community. For Gulzhan Amanzholova, this is already the sixth foreign assessment within APAC. This year, she received two recommendations at once for promotion to the status of Lead Evaluator. It is expected that the final decision on assigning this status will be made at the meeting of the APAC MRAMC Steering Committee.Meanwhile, the key results of the past assessment will be discussed during the ILAC/IAF General Assembly, which will be held in Bangkok in October this year.For Kazakhstan, the participation of its specialists in the work of international expert groups is an important contribution to the development of global accreditation standards, strengthening the country's position in the professional community and increasing the prestige of the National Accreditation Body of the Republic of Kazakhstan.Source : https://www.gov.kz/memleket/entities/mti/press/news/details/1054758?lang=kk
In Shymkent, 39 new schools have been built in the past two years, and the problem of dilapidated and three-shift schools has been completely resolved. 21.08.2025
In Shymkent, 39 new schools have been built in the past two years, and the problem of dilapidated and three-shift schools has been completely resolved. � As part of the "School of the Future" national project, 11 new educational institutions have been commissioned, and 1 more school will be opened this year. � In addition, 2 Schoolchildren's Palaces with a capacity of 500 seats in accordance with modern requirements were opened at the expense of the local budget, creating new opportunities for children's creative and scientific pursuits. #Shymkent #Education #FutureSchool #newschool #educationdepartment #education #school #rsk_shymkent
On holding a roundtable discussion on the «30th Anniversary of the Constitution of Kazakhstan» 21.08.2025
🔹During the preventive control, the Department of Social Protection Control of the Committee for Regulation and Control in the Field of Social Protection of the Population of the Almaty Region held a seminar in the format of a round table on the topic «30 Years of the Constitution of Kazakhstan» with the participation of directors of secondary schools, the Central District Hospital, people with disabilities, and the staff of the Department of Employment and Social Programs of the Uygur District in the village of Shonzhi, Uygur District, Almaty Region.🔹On August 30, Kazakhstan will celebrate an important date: the 30th anniversary of the adoption of the Constitution, which was approved by a nationwide referendum in 1995. These three decades not only mark the stability and strength of the Constitution, but also serve as a reminder of the importance of national unity. Together, we can overcome any challenges and move forward with confidence, guided by the principles of justice and legality enshrined in our Fundamental Law.Source : https://www.gov.kz/memleket/entities/enbek-konaev/press/news/details/1054700?lang=kk
Press release to the draft resolution of the Akimat of Akmola region "On Amendments to the Resolution of the Akimat of the Akmola region dated May 15, 2025 No. A-5/529 "On Approval of the list of subsidized types of fertilizers (excluding organic ones) and Subsidy rates for 1 ton (liter, kilogram) of fertilizers purchased from a fertilizer seller for 2025" 21.08.2025
This draft resolution of the Akimat of the Akmola region was developed by the Department of Agriculture and Land Relations of the Akmola region in accordance with paragraph 64 of the Rules for Subsidizing Crop Yield and Quality Improvement, approved by Order No. 107 of the Minister of Agriculture of the Republic of Kazakhstan dated March 30, 2020.The draft provides for the approval of the list of subsidized fertilizers for 2025. More information about the project can be found on the portal "Open NPAs" at the link https://legalacts.egov.kz/npa/view?id=15581072 . Source : https://www.gov.kz/memleket/entities/aqmola-ush/press/news/details/1054678?lang=kk
Senior Production Shop Operator: An Important Role in Society 21.08.2025
A senior operator, an important link in the manufacturing industry, is a profession that requires professional skills, high responsibility, and control. In a manufacturing shop, the role of a senior operator plays an important role in ensuring the smooth and high-quality operation of production. His task is to responsibly approach all stages of the production process, monitor the operation of technological equipment, monitor compliance with labor safety and environmental standards, as well as organize the proper work of workers. The senior operator promptly intervenes in any malfunctions and downtime of production and takes the necessary measures to eliminate them. He uses technical knowledge, systematic thinking and teamwork skills in his work. He contributes to the optimization of production processes and participates in all stages of activities aimed at producing high-quality products. In addition, the senior operator also contributes to the automation and modernization of production processes and actively participates in the process of introducing new technologies. Although the work of a senior operator of a production shop is invisible to many, it directly affects the successful operation of the entire production. His hard work and professional skills make a significant contribution to the development of the enterprise and contribute to the prosperity of the economy. A senior production shop operator is a master of his craft, an important profession that ensures high-quality production and contributes to the advancement of industrial progress. #WorkingProfessionsYear #Worker
A HONEST AND DEDICATED PROFESSIONAL 21.08.2025
The railway is the lifeblood of the country's economy. One of the citizens who has worked diligently in this field and is doing a job that meets the needs of the times is Pazylova Akmaral Abayovna. Pazylova Akmaral Abayovna was born on August 7, 1968. She began her career in the railway sector and has been serving this industry faithfully for 26 years. She began her career as a train dispatcher at Shengeldy station. While holding this responsible position, she gained extensive experience and demonstrated her professional skills. Currently, he works as a transport document processing operator. He has a great reputation among his colleagues as a high-level specialist who accurately and meticulously performs railway transportation document management. He approaches his work responsibly, and thanks to his years of experience and professionalism, he has become an example for many young specialists. He is not only a professional, but also a shining example of hard work and discipline. His career is a testament to his loyal service to the railway industry.
Within the framework of the OTS, the first meeting of the Heads of intellectual property Agencies was held 21.08.2025
On August 20, 2025, the First Meeting of the Heads of Agencies on Intellectual Property Issues of the Organization of Turkic States (OTS) was held in Bishkek, Kyrgyzstan.The participants discussed strengthening cooperation in the field of intellectual property, promoting innovative development, exchanging experiences, and the need to harmonize national approaches in the area of intellectual property.Deputy Chairman of the Committee of Intellectual Property Rights of the Ministry of Justice of the Republic of Kazakhstan, M. Sirotina, recalled the initiative put forward by the President of Kazakhstan, Kassym-Jomart Tokayev, which was announced at the OTS Summit in July 2024 in Shusha, Azerbaijan.The countries carried out significant work, established a working group, and prepared a draft Convention as well as a financial and economic analysis.As a result of the meeting, the parties adopted a Joint Declaration defining the main directions for further cooperation.Source : https://www.gov.kz/memleket/entities/adilet-kis/press/news/details/1054657?lang=kk
"Security of the Future: Astana International University and the Committee on Legal Statistics and Special Accounts of the State Prosecutor's Office of the Republic of Kazakhstan Launch Joint Research on Risk Forecasting" 21.08.2025
В рамках реализации Концепции «Закон и Порядок», направленной на укрепление доверия к правоохранительным органам и внедрение современных методов аналитики в государственное управление, состоялась рабочая встреча Комитета по правовой статистике и специальным учётам Генеральной прокуратуры Республики Казахстан (далее – Комитет) и Международного университета Астана (далее – Университет). В ходе встречи был подписан меморандум о сотрудничестве.Подписание меморандума стало важным шагом на пути интеграции науки и практики ради обеспечения безопасности общества и укрепления доверия граждан к государственным институтам.Документ предусматривает объединение усилий правоохранительных органов и академического сообщества в целях развития инновационных решений по прогнозированию преступных угроз и выявлению рисков общественной безопасности.Особое внимание уделено деятельности нового подразделения Комитета, созданного в рамках исполнения поручения Главы государства на заседании коллегии правоохранительных органов в июне текущего года — Центра прогнозирования преступных угроз и рисков общественной безопасности (далее - Центр), который является площадкой для внедрения научных исследований и современных технологий в практику правоохранительных органов.«Комитет, выполняя задачи по прогнозированию преступных угроз, сталкивается с необходимостью одновременно применять технологичные инструменты и исследовательские методы. Их эффективность зависит от научной базы, глубины и качества их разработки.Именно здесь мы видим роль Университета.Для нас важно, чтобы научные сотрудники работали вместе с нами над задачами, имеющими прямой выход в практику. Сотрудничество позволит объединить реальные данные Комитета с методологической экспертизой академической среды и создать модели, которые будут использоваться в работе правоохранительных органов», — отметил Председатель Комитета Сабит Нурлыбай.Согласно достигнутым договорённостям, Комитет и Университет начнут совместные научно-исследовательские работы по прогнозированию преступности, ориентированные под практические нужды.Это позволит Университету расширить и актуализировать исследовательскую базу, а Комитету — внедрять передовые разработки, имеющие научное обоснование.Отдельное направление меморандума связано с вовлечением студентов последних курсов IT-направлений в проекты Центра прогнозирования преступных угроз. Будущие специалисты смогут пройти практику, получить уникальный опыт работы в государственном органе и внести вклад в развитие аналитических инструментов.Стратегический результат сотрудничества — создание новой аналитической школы, способной разрабатывать модели прогнозирования преступности и системы раннего предупреждения, которые будут востребованы в практической работе полиции, прокуратуры и других правоохранительных органов для реализации Концепции «Закон и Порядок». Комитет по правовой статистике и специальным учетам Генеральной прокуратуры Республики Казахстан Source : https://www.gov.kz/memleket/entities/pravstat/press/news/details/1054596?lang=kk
Kazakhstan's trade with Guangdong province grew by 37% in a year 21.08.2025
The Trade and Economic Mission of Kazakhstan (TEM) was held in Guangzhou, bringing together representatives of more than 20 Kazakhstani companies and leading business circles of Guangdong Province. The forum was opened by the Minister of Trade and Integration of the Republic of Kazakhstan Arman Shakkaliyev. He emphasized that Kazakhstan and China are strategic allies, and the trade turnover between the countries for the first half of 2025 amounted to almost $15 billion, which is 5.9% more than the same period last year.Separately, the minister noted the potential of Guangdong Province, the largest economy in China with a GDP of $1.9 trillion, where trade with Kazakhstan grew by 37.3% last year.A number of memorandums were signed within the TEM, including a cooperation agreement between the single operator for export development "QazTrade" and the Guangdong Chamber of Commerce of Importers & Exporters. Based on this agreement, as well as following the negotiations, relations were established with the leading trade associations of the province, which made it possible to reach specific agreements on the supply of rapeseed oil, feed meal and barley for a total of $45 million. In addition, the Chinese side showed significant interest in such goods as crackers, natural juices and dry camel milk, which opens up additional prospects for expanding the export of Kazakh products to China.Along with trade contracts, infrastructure issues were also discussed. Kazakhstan remains a key transit hub on the China-Europe route. Today, over 80% of cargo passes through its territory. Within the framework of the One Belt, One Road initiative and the Trans-Caspian Corridor, the country intends to increase the volume of transportation along the Middle Corridor to 10 million tons per year by 2030.The forum participants paid significant attention to investment cooperation. Over the years of independence, Kazakhstan has attracted $26.4 billion in Chinese investment. Today, 224 industrial projects worth over $66 billion are in progress, 67 of which have already been successfully completed. These figures demonstrate a high level of business trust and the sustainability of the partnership.Summing up, Arman Shakkaliyev invited Guangdong entrepreneurs to more actively consider Kazakhstan as a platform for new projects: "We are ready to offer our partners favorable conditions, tax preferences and modern infrastructure. Kazakhstan will become a golden bridge for entering the markets of Central Asia, the CIS, the Middle East and Europe."Following the mission, the parties agreed to expand supplies, launch new joint initiatives and strengthen interregional ties. The TEM in Guangzhou became an important milestone in the development of the strategic partnership between Kazakhstan and China.Source : https://www.gov.kz/memleket/entities/mti/press/news/details/1054591?lang=kk
Ambassador of Kazakhstan Presents Credentials to NATO Secretary General 21.08.2025
Brussels, August 20, 2025 – Ambassador of the Republic of Kazakhstan to the Kingdom of Belgium, the European Union and the North Atlantic Treaty Organization (NATO) Roman Vassilenko presented his credentials to NATO Secretary General Mark Rutte.During the meeting that took place after the official ceremony, the parties discussed the state of cooperation between Kazakhstan and NATO, as well as issues on the international agenda.Ambassador Vassilenko noted that the main goal of cooperation with NATO for Kazakhstan is the preparation of peacekeeping units of its Armed Forces for deployment as part of peacekeeping missions under the UN auspices.Following the meeting, the parties agreed to continue developing cooperation in strengthening the peacekeeping potential of the Armed Forces of the Republic of Kazakhstan.Source : https://www.gov.kz/memleket/entities/mfa/press/news/details/1054574?lang=kk