Previously, all individuals had to register with the tax inspectorate and obtain the necessary certificate of state registration.

Since January 2017, this norm has been abolished; any entrepreneur who wishes register an individual entrepreneur, you only need to notify the tax office about the start of activity as an individual entrepreneur. Notifications can be sent via the e-government web portal with confirmation of an electronic signature or a personal procedure for submitting a notification to the regional tax inspectorate.

Open an individual entrepreneur in Kazakhstan.

Option #1

All you need is to obtain an EDS key from the Public Service Center for yourself or the person for whom we are registering the IP.
After receiving the key, our specialists within 3 hours

• will register you as an individual entrepreneur.

• They will advise you on existing tax regimes.

• Based on the characteristics of your business, they will advise what will be more profitable for you: stay with or choose, or maybe it will suit you best patent.

• If necessary, we will register you for VAT

We will tell you what taxes an Individual Entrepreneur pays and when.

We'll tell you about the forms tax reporting which you have to take and the timing of its submission.
You can receive this service either in our office or without leaving your home - online from anywhere in Kazakhstan.

The cost of registering an individual entrepreneur and initial consultation with a specialist is 5,000 tenge.

Interesting, then leave a request and our accountant will contact you.

Option No. 2 Register an individual entrepreneur on one's own

You can open an individual entrepreneur online and completely free of charge on the website elicense.kz; for this you need to have a digital signature and an electronic signature.

Stages of registering an individual entrepreneur online:

Next, in the “Notification procedure” section of the list of services, click “Notification of the start of activities as an individual entrepreneur.”
After this, you will be taken to a page where you need to make a choice in favor of the initial notification.
Then click on the “Order a service online” button on the left.

Before you register Individual entrepreneur in Kazakhstan, it is worth finding out in what cases this is necessary.

According to the legislation of Kazakhstan, a person who receives income from his entrepreneurial activity that is more than 12 minimum wages (the exact amount varies, you need to find out) is required to register an individual entrepreneur. At the same time, the field of activity of an entrepreneur can be absolutely any. The forms of individual entrepreneurs, depending on the characteristics of the work, can be as follows:

• It is allowed to operate under a patent if the annual salary is no more than 300 MCI, and there are no employees.
• Based on a simplified declaration, companies that employ no more than 30 people are registered. Moreover, the income for the year is more than 300 minimum wage, but for 6 months it is not higher than 2044 minimum wage.
• The generally established taxation regime should be chosen by those who annually receive an income of no more than 300,000 MCI, hire up to 100 employees, and also operate in more than one locality.

Since January 2017, the owner of a registered company is required to submit his application to the State Revenue Committee. The document is submitted both on a regular piece of paper and in in electronic format. In this case, the completed document is sent through a special website of government agencies. It is very easy to use; entering your data takes a minimum of time. After registering an individual entrepreneur, its owner receives a corresponding notification. Certificates are no longer issued as it was before.

The question of opening an individual entrepreneur in Kazakhstan today interests many of our fellow citizens. This is largely due to the desire to work exclusively for themselves and not depend on anyone.

Let's take a closer look at the issue of opening an individual entrepreneur in Kazakhstan.

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Very often, if people have financial difficulties, they try to solve this issue with the help of their parents or friends. Situations develop in such a way that not in every case they can really help in difficult times. In this case, you can turn to a credit institution for help, which issues funds to everyone.

Initially, you need to study in detail the step-by-step registration procedure and find out about the required package of documents.

When choosing a direction of business activity, you need to make a small list of answers to such important questions as:

• can an individual entrepreneur work in this direction, and why is registration of a legal entity necessary;
• from what sources will the financing of entrepreneurial activity come from - funds from one’s own savings or financial assistance from creditors;
• how many hired employees need to be involved;
• what is the expected level of income from this business activity;
• what tax regime is best to choose;
• is it necessary for normal labor activity premises/office or not.

In addition, many business experts also recommend conducting a small marketing research and draw up a business plan. Based on this, it will be possible to see the full picture of the market situation and assess the level of competition.

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The Internet has opened up unlimited opportunities for people to earn money and have fun. The credit and financial sector did not stand aside either. So, you can get a small amount of money at home without having to visit the lender’s office.

To register an individual entrepreneur, it is necessary to collect a complete list of documents, which are fixed by current legislation. It includes:

• original and copy of all completed pages of the applicant’s passport;
• 2 photographs 3x4;
• original receipt confirming the fact of payment of the state fee for registration of an individual entrepreneur;
• an address certificate issued at the Public Service Center, which can confirm ownership of the premises that are planned to be used in the process of business activity;
• corresponding application for registration of individual entrepreneurs.

If, during registration, tax officers demand that they present any additional document, you can immediately write a complaint to your superiors about the unlawful actions of their subordinates, since the above list is complete.

As for payment of the state fee, regardless of whether the applicant expressed a desire register individual entrepreneur online Kazakhstan or not, it is about 4 thousand 200 tenge.

It is also worth noting that in the process of drawing up an application, the future entrepreneur must indicate the taxation regime.

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Hundreds of thousands of Kazakhs daily face the “eternal” problem associated with a lack of money. The first thought that comes to the mind of a person who finds himself in a difficult financial situation is to contact his friends.

What is needed to open an individual entrepreneur in Kazakhstan, is to choose the most suitable tax regime for yourself.

Today in Kazakhstan there are several types of taxation regimes, namely:

• general;

Designed for companies with high turnover Money and low profitability. However, if an entrepreneur sells alcohol or tobacco products, sells petroleum products, or provides accounting, consulting or financial services, then grounds arise for paying taxes on a general basis.

In addition, the legislation of the Republic of Kazakhstan distinguishes several categories of individual entrepreneurs:

• For some, the annual profit does not exceed 1,400 minimum wages;
• and those whose work activities are carried out in several regions of the Republic of Kazakhstan.

Speaking in simple words, this mode is not very suitable for novice entrepreneurs.

• simplified tax regime;

This tax regime is chosen by those entrepreneurs whose number of employees does not exceed 25 people and whose annual profit does not exceed 1,400 minimum wages.

Under the terms of the simplified taxation regime, an individual entrepreneur must pay no more than 3% of the income received, including the payment of pension and social contributions.

• patent tax system.

If an individual entrepreneur carries out his labor activity without hired employees, and at the same time his annual income is less than 300 minimum wages, then this taxation option is the best.

Under the terms of the regime, the entrepreneur will have to make a payment of 2% of the expected profit. Moreover, the tax amount is divided equally: 50% goes to the tax service, the remaining 50% to social security.

Once the direction of work has been chosen and the entrepreneur has decided on the taxation regime, you can proceed to the main process of registering an individual entrepreneur.

Registration of individual entrepreneur Kazakhstan carried out not only in the standard way, but also via the Internet.

To do this, you need to go to the official government portal, through which every resident can become an individual entrepreneur. The main condition for this option is the presence of an electronic digital signature, which can be easily issued at the Public Service Center.

In addition, the residential address must match the one indicated in the applicant’s passport.

If the entrepreneur will continue to work in another region, he will need to contact the tax service to submit the appropriate application.

After the online registration has been successful and the required list of documents has been accepted, after about 1 day you will need to contact the territorial department of the tax office and receive documents confirming your individual entrepreneur status.

It is worth noting that registering an individual entrepreneur online implies having minimal PC skills. If you were unable to complete the procedure via the Internet, you can use a more reliable option - take the required list of documents personally to the tax office.

Personal application has many advantages compared to online registration, since if any questions arise, you can clarify all the necessary information immediately upon application.

For example, many citizens, before submitting the required list of documents, want to learn more about the simplified taxation system in order to avoid unforeseen situations in the future.

After the necessary list of documents has been prepared and all the necessary recommendations have been received, you can go to the territorial department of the tax office.

The tax inspector accepts the package of documents required by law and makes a decision on registering the status of an individual entrepreneur. The decision-making period is no more than 2 days.

It is important to remember: if registration of an individual entrepreneur in Kazakhstan is carried out according to the applicant’s place of residence, it is possible to register entrepreneurial activity at the Public Service Center. The decision-making period is standard – no more than 2 calendar days.

Citizens who have firmly decided to engage in their own business should remember about possible risks that they will have to face.

These include:

• unscrupulous suppliers who may disrupt the delivery period of goods;
• distrust of clients at the beginning of business activity (it has yet to be earned);
• presence of competitors;
• and so on.

The main thing that every novice entrepreneur needs to remember is patience, which many lack at the beginning of their journey. Development own business requires a considerable amount of time, and to obtain a stable profit you will need to make every effort.

Often, to successfully promote your product, you need financial investments, and only then will profit not be long in coming.

Tired of working for pennies? Take up entrepreneurship. Yes, this path is not for everyone, but this is the only way to achieve financial freedom. A worthwhile business idea must be implemented. To do this, you need to register an individual entrepreneur. Let's figure out how to open an individual entrepreneur in Kazakhstan 2017.

How to open an individual entrepreneur in Kazakhstan using a simplified method

For those who do not know what an individual entrepreneur is, we will explain. This is an abbreviation that stands for “individual entrepreneur” - individual engaged in business for the purpose of generating income.

Each entrepreneur pays taxes according to a certain scheme. The most attractive of them is a simplified form of taxation (popularly called simplified). Why? There are several reasons:

• It’s easy to handle reporting without an accountant;
• there are no serious restrictions on the number of employees and the volume of working capital;
• rate 3% per year + 10% from the salary of each employee.

Under the simplified procedure, enterprises whose income for six months does not exceed 1,400 minimum wages operate. In 2017, the minimum wage is 24,459 tenge. In addition, there is a limit on the number of staff - no more than 25 people (including individual entrepreneurs).

Note. The special tax regime is not applicable to certain types of business: accounting and auditing; consulting; acceptance of glass containers and scrap metal (colored; black); production, storage and sale of excisable products; sale of gasoline, diesel fuel and fuel oil; mining.

An alternative to simplification is opening an individual entrepreneur under a patent. This scheme is suitable for those who work alone and do not earn more than 300 minimum wages per year. According to the patent, you need to pay only 2% of the expected income.

We've sorted out the definitions, now let's move on to practical information. What is needed to open an individual entrepreneur? But actually, nothing.

Previously, to obtain a certificate of starting a business activity, it was necessary to collect a bunch of documents and submit an application to in the prescribed form. It wasn't difficult, but now you don't even need to do that.

On January 1, 2017, significant changes came into force in the Tax Code of the Republic of Kazakhstan for individual entrepreneurs. Now the individual or legal entity needs to notify government bodies about starting your own business in writing or electronic form. It's enough.

Don't need any permitting documents and other bureaucratic nonsense. By the way, you don’t have to fuss with bills either: the state duty has been abolished. Experts suggest that these innovations will reduce pressure on small and medium-sized businesses.

To submit a notification, you must come to the tax office, fill out an application in the prescribed form and give it to an employee. If all the information is correct, you can safely go and develop your business.

How to open an individual entrepreneur in Kazakhstan online

Going to government agencies is not the most pleasant pastime even when opening an individual entrepreneur in Kazakhstan. If you do not have the time or desire to communicate with tax representatives, submit a notification via the Internet.

You can open an individual entrepreneur online on the e-government website, but for this you must have a digital signature.

Stages of registering an individual entrepreneur online:

1. Go to the website elicense.kz and click the “Login” button in the upper right corner. Fill in the login and password fields or log in to the system using your digital signature. Once on the page with a list of services, select “Service”.
2. Next, in the “Notification procedure” section of the list of services, click “Notification of the start of activities as an individual entrepreneur.”
3. After this, you will be taken to a page where you need to make a choice in favor of the primary notification.
4. Then click on the “Order a service online” button on the left.

1. The next step is to fill out an application. Personal data will be filled in automatically if you entered the service using an electronic signature.
2. In the last section, click the “Submit” button. We wait until the message “Individual entrepreneur registration is possible” appears.
3. Click “Next” and fill out the fields on the second page. Indicate the business name, tax form, address, etc.
4. Click on the “Next” button and confirm the notification with an electronic signature.

At this point, registration of individual entrepreneurs in Kazakhstan is completed. All that remains is to wait for a response from government agencies. As a rule, it takes a short time to review the notification.

As soon as this happens, you will receive a message, which you can read in the section personal account"My notices." If there are no problems, the received permit can be viewed in the “My permitting documents” section.

Is it possible to receive a certificate in hand? No, the physical document on registration of individual entrepreneurs is kept in the tax department.

Registering a business in Kazakhstan is not difficult. All that is needed is to submit a notification application.

If you can't do it online, go to the tax office. There you can ask employees any clarifying questions and get advice.

I am glad that the government is gradually improving conditions for small and medium-sized businesses. We hope that work in this direction will continue.

This Law is aimed at implementing the right of citizens to freedom established by the Constitution of the Republic of Kazakhstan, forming a system of state guarantees for.

Chapter I. General provisions

Article 1. The concept of individual entrepreneurship

1. Individual entrepreneurship as a type of private entrepreneurship is an initiative activity of citizens aimed at generating income, based on the property of the citizens themselves and carried out on behalf of citizens at their risk and under their property responsibility.

2. Subjects of individual entrepreneurship are individuals engaged in entrepreneurial activity without forming a legal entity and in the absence of signs of a legal entity.

Article 2. Legislation on individual

entrepreneurship

1. Legislation in the field of individual entrepreneurship is based on the Constitution of the Republic of Kazakhstan and consists of this Law and other regulatory legal acts that do not contradict it.

2. The Law of the Republic of Kazakhstan “On the Protection and Support of Private Entrepreneurship” applies to individual entrepreneurship, taking into account the specifics established by this Law.

3. This Law regulates relations regarding the activities of notaries and lawyers in the part not regulated by special legislative acts.

Article 3. Types of individual entrepreneurship

1. Types of individual entrepreneurship are personal entrepreneurship and joint entrepreneurship.

2. Personal entrepreneurship is carried out by one citizen independently on the basis of property owned by him, as well as by virtue of another right allowing the use and (or) disposal of property.

3. Joint entrepreneurship is carried out by a group of citizens () on the basis of property owned by them under the right of common ownership, as well as by virtue of another right allowing joint use and/or disposal of property.

Article 4. Forms of joint entrepreneurship

1. Joint entrepreneurship can be carried out on the basis of common joint property (common property of spouses, common property of a peasant (farm) enterprise, common property of a privatized home) or common shared property.

2. The forms of joint entrepreneurship are:

l) entrepreneurship of spouses carried out on the basis of common joint property of the spouses;

2) family entrepreneurship carried out on the basis of common joint ownership of a peasant (farm) enterprise or common joint ownership of a privatized home;

3) a simple partnership, in which business activities are carried out on the basis of common shared ownership.

Article 5. Performance in business during the implementation

various types of individual entrepreneurship

1. When a married citizen carries out personal entrepreneurship without mentioning the other spouse as an entrepreneur, the consent of this spouse to carry out entrepreneurial activities is not required.

In cases where a citizen uses the common property of the spouses to carry out personal entrepreneurship, the consent of the other spouse to such use is assumed, unless otherwise provided by legislative acts or marriage contract, or other agreement between the spouses.

2. When carrying out entrepreneurship of spouses in business transactions, one of the spouses acts on behalf of the spouses with the consent of the other spouse, which can be confirmed upon registration of an individual entrepreneurship or expressed in writing and notarized, in cases where the activities of an individual entrepreneur are carried out without state registration.

In the absence of such expressed consent of one of the spouses for the other spouse to act in business on their behalf, it is assumed that the spouse acting in business carries out entrepreneurial activities in the form of personal entrepreneurship.

3. When carrying out a family business associated with the use of a privatized home as an object of business activity, the participation in business of one of the owners of the home is carried out only with the consent of the other owners, certified by a notary.

4. When carrying out individual entrepreneurship using the form of a simple partnership, the management of common affairs of the participants of a simple partnership is carried out by their common consent. By agreement among themselves, the participants may entrust one of the participants to act in business transactions, acting in this case on the basis of a power of attorney issued by the remaining participants of the partnership.

Article 6. Collection of individual debts

entrepreneurs on their property

1. Individual entrepreneurs are liable for their obligations with all their property, with the exception of property for which foreclosure cannot be applied in accordance with the current legislation of the Republic of Kazakhstan.

2. When carrying out personal entrepreneurship, a citizen bears responsibility for all property owned by him, including shares in the common property of spouses.

In cases where a citizen uses the common property of the spouses to carry out business activities, collection of his debts may also be applied to the common property of the spouses.

If a spouse who is not an entrepreneur does not agree to the use of common property by the other spouse to carry out entrepreneurial activities, he has the right to raise a question, including judicial procedure, on the division of common property.

The property of each spouse who is not an entrepreneur cannot be the subject of foreclosure for the debts of the other spouse who is engaged in personal entrepreneurship.

3. When spouses carry out business, collection of debts of the spouses in connection with the implementation of entrepreneurial activities can be applied to the common property of the spouses, regardless of which of them acts in business transactions.

4. In cases where a privatized dwelling is used as an object of business activity, debt collection is applied to this dwelling.

5. When carrying out business activities related to a simple partnership, the participants of the simple partnership are jointly and severally liable for the obligations of the simple partnership to third parties, unless otherwise provided by the agreement on joint activity.

Article 7. Simple partnership

1. A simple partnership is formed on the basis of an agreement on joint economic activity.

2. Under an agreement on joint economic activity (a simple partnership agreement), the parties (individual entrepreneurs) undertake to act jointly to carry out individual entrepreneurship.

3. To carry out individual entrepreneurship, participants in a simple partnership make contributions with property or other property rights, including the right to the results of intellectual activity, or through labor contribution.

Contributions of participants are assumed to be equal in value, unless otherwise provided by the simple partnership agreement. The monetary value of the property or labor contribution is made by agreement between the participants of the partnership.

4. Cash or other property contributions of the parties to the agreement, as well as property created or acquired as a result of joint business activities, are their common shared property.

5. The procedure for covering general expenses for joint entrepreneurial activity and possible losses as a result of it is determined by the agreement of the participants. If the agreement does not provide for such a procedure, general expenses and losses are covered from the common property of the parties to the agreement, and the missing amounts are distributed between them in proportion to their shares in this property.

6. Income (profit) received by the participants of the partnership as a result of joint entrepreneurial activity is distributed in proportion to their shares in the common property, unless otherwise provided by the simple partnership agreement. An agreement to exclude any of the participants in the distribution of profits is invalid.

7. Participants in a partnership do not have the right to dispose of their share in the common property and, accordingly, transfer the right to participate in the partnership without the consent of the other participants.

A participant in a partnership has the right, at his own discretion, to refuse to participate in joint activities. Losses of participants caused by the refusal of any of them to participate in the partnership are recovered in full, unless otherwise provided by the simple partnership agreement.

Article 8. Peasant (farm) economy

1. A peasant (farm) enterprise is one in which the implementation of individual entrepreneurship is inextricably linked with the use of agricultural land for the production of agricultural products, as well as with the processing and marketing of these products.

2. The main forms of peasant (farm) farming are:

1) a peasant farm in which entrepreneurial activity is carried out in the form of family entrepreneurship based on the basis of common joint property;

2) farming based on personal entrepreneurship;

3) a farm organized in the form of a simple partnership on the basis of an agreement on joint activities;

4) legislative acts of the Republic of Kazakhstan may provide for other forms of peasant (farm) farming.

3. Legal relations related to peasant (farm) farms are regulated by this Law and special legislation.

Chapter II. State registration and licensing

individual entrepreneurship

Article 9. State registration of individual

entrepreneurship

1. Individual entrepreneurs who meet one of the following conditions are subject to mandatory state registration:

1) use labor employees on permanent basis;

2) have a total annual income from entrepreneurial activity, calculated in accordance with tax legislation in an amount exceeding the tax-free amount of total annual income established for individuals by the legislative acts of the Republic of Kazakhstan.

The activities of individual entrepreneurs listed in this paragraph without registration are prohibited, except in cases provided for

2. State registration of citizens carrying out entrepreneurial activities without forming a legal entity is of a personal nature and consists of registration as an individual entrepreneur with the territorial tax authority at the citizen’s place of residence (hereinafter referred to as the registration authority).

3. Individual entrepreneurs not listed in paragraph 1 of this article have the right to register as an individual entrepreneur at their own discretion.

The absence of a state registration certificate for individual entrepreneurs, other than those listed in paragraph 1 of this article, is not an obstacle to carrying out business activities.

4. An individual entrepreneur carrying out his activities without state registration has no right to refer when concluding transactions to the fact that he is not an entrepreneur.<*>

Footnote. Article 9 with additions - Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 10. State registration procedure

individual entrepreneurship

1. For state registration, an individual entrepreneur submits to the registration authority:

1) application in the form established by the authorized body;

2) a document confirming payment to the budget of the fee for state registration of individual entrepreneurs.

Request for other documents is prohibited.

2. If the documents listed in paragraph 1 of this article are available, the registration authority carries out state registration of the individual entrepreneur on the day the documents are submitted.

3. When registering a joint individual entrepreneurship in the cases provided for in paragraph 1 of Article 9 of this Law, in the form of entrepreneurship of spouses, family entrepreneurship, as well as a simple partnership created on a permanent basis, the application is submitted by a person authorized to represent interests in relations with citizens, organizations and government agencies and carry out civil transactions.

The certificate of state registration is issued to an authorized person. The certificate is accompanied by a list of members of the joint individual entrepreneurship, certified by the head of the registration authority.

4. A fee is charged for state registration of an individual entrepreneur in the manner determined by K010209_ Tax Code of the Republic of Kazakhstan.

If the data specified in the application for issuance of a certificate of state registration changes, the entrepreneur is obliged to inform the registration authority about the changes in the form established by this authority. If the data specified in the state registration certificate changes, the entrepreneur is obliged to re-register and obtain a new certificate.

If an entrepreneur loses a certificate of state registration, upon his application, he is issued a duplicate document certifying state registration.

For issuing a duplicate document certifying state registration, the entrepreneur is charged a fee in the manner determined by the Tax Code of the Republic of Kazakhstan.<*>

Footnote. Article 10 as amended by the Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 11. Certificate of state registration

1. A certificate of state registration is a way of individualizing a citizen carrying out entrepreneurial activities without forming a legal entity.

2. A certificate of state registration is issued to an individual entrepreneur within the time limits established by paragraph 2 of Article 10 of this Law.

The registration body sends a notice of state registration as an individual entrepreneur to the authorized body conducting statistical activities within ten days from the date of registration.

3. A certificate of state registration of an individual entrepreneur is issued for an indefinite period, unless another period is provided in the application.

4. The form of the certificate of state registration of an individual entrepreneur is approved by the Government of the Republic of Kazakhstan.

5. Access to information that is the subject of state registration of individual entrepreneurs is open.<*>

Footnote. Article 11 as amended by the Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 12. Licensing of individual entrepreneurial

activities

1. If an individual entrepreneur carries out activities that are subject to licensing, he must have a license to carry out such activities.

2. A license is issued in the manner established by licensing legislation.

The Government of the Republic of Kazakhstan has the right to establish a simplified procedure for issuing licenses individual entrepreneurs.

When carrying out transportation of passengers and cargo by road or other transport as an individual business, a sufficient basis for issuing a license is the presence of a driver’s license of the appropriate category.

A license is issued on the basis of submitted documents without checking the conditions for carrying out entrepreneurial activities, as well as qualification testing of the applicant’s knowledge.

If the above documents are available, refusal to issue a license is not permitted.

3. For the issuance of a license, an individual entrepreneur is charged a license fee for the right to occupy certain types activities. The procedure for calculating, paying the fee and returning the amounts paid is determined by the Tax Code of the Republic of Kazakhstan.

4 A license for the right to carry out individual medical, medical, veterinary activities is issued without a time limit (permanent license); a license for the right to carry out transport activities - for a period of at least five years, a license for the right to carry out other types of individual entrepreneurial activities (with the exception of a license for the export and import of goods) - for a period of at least a year; license for export and import of goods - for the periods provided for by licensing legislation.

5. A license for the right to carry out a licensed type of activity is issued regardless of whether the citizen is registered as an individual entrepreneur or not.<*>

Footnote. Article 12 as amended by the Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Chapter III. Implementation of individual

entrepreneurial activity

Article 13. Limits of implementation of individual

entrepreneurial activity

An individual entrepreneur has the right to carry out any type of entrepreneurial activity, unless otherwise provided by law.

Article 14. Property basis of individual

entrepreneurial activity

1. Individual entrepreneurship is carried out on the basis and at the expense of property owned by citizens by right of ownership or other rights allowing the use and/or disposal of property for doing business.

2. Legal entities and citizens have the right, under the conditions established by law, to lease buildings, structures and premises belonging to them, including apartments in apartment buildings, for use for the purpose of conducting business activities.

Article 15. Entrepreneurial business

1. A business is a set of property, including property rights, on the basis and through which an individual entrepreneur carries out his activities.

2. A business as a whole or part of it may be the object of purchase and sale, pledge, lease and other transactions related to the establishment, modification and termination of rights.

Article 16. Requirements for the quality of products (works, services)

1. An individual entrepreneur is responsible for the quality of the products (works, services) he produces.

2. Products (works, services) produced by an individual entrepreneur must meet the requirements, unless the contract with the customer establishes other requirements.

Products (works, services) for which state standards, must meet these standards.

3. If this is provided for by the established rules, products (works, services) sold by an individual entrepreneur must have quality certificates or a mark of conformity.

Article 17. Trading activities individual

entrepreneurs

1. Individual entrepreneurs have the right to sell the products they produce, as well as goods purchased for sales purposes, by any means not prohibited by law, and in any location, unless otherwise provided by legislative acts.

2. Individual entrepreneurs have the right to use public lands in settlements for conducting small retail trade (trading by hand and from portable trays) (except for places where such trade is directly prohibited by local executive bodies, in in the prescribed manner assigned to legal

persons, as well as areas that are roadways, areas,

streets, roads, passages and public passenger stops

transport) provided that such trade:

1) does not interfere with the movement of pedestrians;

2) does not create inconvenience to residents of adjacent residential buildings (residential

3) carried out in compliance with sanitary requirements;

4) does not lead to contamination of the territory.

There is no charge for carrying out this trade.

Article 18. Cash settlements of individual

entrepreneurs

Payments by individual entrepreneurs related to their business activities are made at their discretion, both in cash and by bank transfer, unless otherwise established by legislative acts.

Article 19. Banking services for individuals

entrepreneurs

1. Banking services for individual entrepreneurs are provided on the basis of agreements concluded by the individual entrepreneur with the bank, in accordance with current legislation.

2. Banks serve individual entrepreneurs in the manner established by the legislation of the Republic of Kazakhstan and the agreement of the parties.

Article 20. Foreign economic activity

individual entrepreneurs

1. Individual entrepreneurs have the right to exercise foreign economic activity on an equal basis with legal entities, unless a more favorable treatment is established by law.

2. Export of products by individual entrepreneurs self-made, including agricultural products, are produced in accordance with the customs legislation of the Republic of Kazakhstan.

Article 21. Taxation of individual entrepreneurs

Taxation of individual entrepreneurs is carried out in the manner established by K010209_ Tax Code of the Republic of Kazakhstan.<*>

Footnote. Article 21 was amended by the Law of the Republic of Kazakhstan dated December 8, 1997 N 200 Z970200_; V new edition- Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 22. Registration of relations for the use of hired

labor in individual entrepreneurship

1. An individual entrepreneur has the right to carry out business activities using hired labor.

2. An individual entrepreneur formalizes relations with his employees with an employment agreement (contract) or a contract agreement.

3. An employee hired under an employment agreement (contract) is subject to the norms of legislation on labor, social and pension security.

Employees hired under an employment agreement (contract) are subject to social and medical insurance, as well as social security in the manner and under the conditions established by law.

4. An individual entrepreneur makes contributions to social, insurance and pension funds in accordance with the law.

5. Terms employment contract, worsening the position of the employee in comparison with the labor legislation of the Republic of Kazakhstan, are invalid.

Article 23. Transfer of business to another person

1. An individual entrepreneur has the right to transfer his business to another person for a fee or free of charge.

2. The transfer of a business case can be carried out either in full or in part. When transferring a business case, the transfer agreement must stipulate in part what rights and what outstanding debts are transferred to the acquirer.

3. The acquirer of a business case is in full the legal successor of all rights and obligations of the former entrepreneur.

4. Creditors must be notified of the upcoming transfer of a business to another person, who have the right to demand early termination or fulfillment of an obligation from the entrepreneur transferring the business. Without their consent, the transfer of fulfillment of the obligation to the acquirer of the business is not allowed.

5. The entrepreneur transferring the business case and the acquirer of the business case are jointly and severally liable to the creditor who was not notified of the transfer of the business for the claims of this creditor related to the business case.

6. The agreement on the transfer of a business case must be concluded in writing. Violation of this condition entails the invalidity of the contract.

Article 24. Accounting for the results of individual entrepreneurial

activities

1. Accounting by an individual entrepreneur of the results of his activities is carried out in the manner determined by tax legislation.

Such entrepreneurs should not be required to draw up and present financial and statistical reporting, set for legal entities.

2. Accounting by an individual entrepreneur subject to state registration (clause 1 of Article 9 of this Law) of the results of his activities is carried out in accordance with the rules established by the legislation on accounting.

Chapter IV. Carrying out individual activities

Article 25. Carrying out the activities of an individual

entrepreneur under his own name

1. An individual entrepreneur is engaged in entrepreneurial activities, acquires and exercises rights and obligations under his own name.

2. In case of joint individual entrepreneurship, all transactions related to business activities are carried out, and rights and obligations are acquired and implemented on behalf of all participants in the joint entrepreneurship, except for the cases provided for by this Law.

3. When making transactions related to his business activities, a citizen must indicate that he is acting as an individual entrepreneur, unless this clearly follows from the very circumstances of the transactions.

The absence of such an indication does not relieve the individual entrepreneur from the risk and responsibility that the individual entrepreneur bears for his obligations.

4. When carrying out his activities, an individual entrepreneur has the right to use personal forms of business documentation, seals, stamps, the texts of which must clearly indicate that this person is an individual entrepreneur.

Article 26. Trade name of a business

case and/or its part belonging to

individual entrepreneur

1. An individual entrepreneur has the right to assign a company name to his business and/or its part, allocated as part of the entrepreneur’s property (Article 15 of this Law).

2. When more than one part is allocated as part of the property (business) of an individual entrepreneur, each of them may be assigned its own company name.

3. A company name is assigned to a business and/or its part only as an object of rights for the purpose of its individualization and must include an indication that the business and/or its part belongs to an individual entrepreneur indicating the name(s) of the entrepreneur.

Article 27. Legal protection of a company name

1. The business name of a business and/or its part of an individual entrepreneur is subject to legal protection without the mandatory filing of an application for this or registration and regardless of whether it is part of a trademark.

2. It is not allowed to use company names belonging to other entrepreneurs without their consent.

3. At the request of the owner of the company name, persons using identical or similar to the point of indistinguishability of company names in the same locality in which the business and/or part of the business of the owner of the company name is located are obliged to stop using it.

4. A person who knowingly knew that he was using someone else’s company name is obliged to compensate, at the request of its owner, for losses caused to him by the use of the company name.

5. If a dispute arises about the right to a company name, priority for the company name belongs to the entrepreneur who previously began using it.

Article 28. Transfer of the right to a company name

1. The company name, unless otherwise provided by the contract, passes to the acquirer of the business and/or its part of the individual entrepreneur.

2. Alienation of a company name, except for the case provided for in paragraph 1 of this article, is not permitted.

3. The owner of the business name of the business and/or its part as an individual entrepreneur may, under an agreement, allow another person to use the company name in the ways stipulated in the agreement. The contract must provide for measures to prevent misleading consumers.

Chapter V. Protection and guarantees of individual

entrepreneurial activity

Article 29. Limitation of government intervention

bodies into the activities of individual

entrepreneurs

1. State bodies do not have the right to interfere in the activities of individual entrepreneurs, except in cases established by legislative acts.

2. Current inspections of individual entrepreneurial activities by authorized state bodies exercising control and supervisory functions may be carried out no more than once a year, unless otherwise established by legislative acts, and also when such inspections are carried out in order to monitor the implementation of regulations that contained in the previous inspection report.

Such restrictions do not apply in cases where a criminal case is initiated based on the materials of the inspection.

More than once a year, government bodies exercising control and supervisory functions may check the timeliness of payments wages, pensions, benefits, compliance with the procedure for transferring mandatory payments provided for by the legislation on pension provision in the Republic of Kazakhstan.

3. The results of the inspection by the regulatory authorities must be confirmed by drawing up a bilateral act, which contains a list of comments, necessary measures and the timing of their elimination.

Each party has the right to indicate in the act which provisions of the act it does not agree with.

Article 30. Responsibilities of state bodies for

providing information and performing other

actions related to individual

entrepreneurship

1. State bodies are obliged to provide individual entrepreneurs with clarifications upon their requests current legislation, consultations and other information related to their business activities.

State bodies do not have the right to refuse to provide such information.

2. From individual entrepreneurs applying to government authorities regarding registration, challenge land plot, obtaining a license, submitting information provided for in paragraph 1 of this article, as well as on other issues related to their business activities, monetary fees not directly provided for by legislative acts cannot be collected.

Article 31. Appeal against actions or inaction of officials

persons of government bodies violating the rights and

legitimate interests of individual entrepreneurs

1. In case of violation of rights and legitimate interests individual entrepreneurs upon their registration, issuance of a license, inspection of their activities, presentation of a demand for its termination or suspension, as well as in other similar cases, an individual entrepreneur has the right to appeal the actions of the relevant body and (or) official in court at the location of the body (official) or (at the choice of the applicant of the complaint) at the place of individual entrepreneurial activity.

2. Appeal by an individual entrepreneur of actions law enforcement related to the initiation and investigation of a criminal case is carried out in the manner established by criminal procedure legislation.

Article 32. Social protection individual

entrepreneur

1. An individual entrepreneur has the right to use various systems of social security, social and medical insurance.

2. Individual entrepreneurial activity is counted towards the length of service for the purpose of pensions, subject to payment of payments in accordance with the pension legislation of the Republic of Kazakhstan.

Chapter VI. Termination of activities of an individual

entrepreneur

Article 33. Grounds and procedure for suspension and

termination of the activities of an individual

entrepreneur

1. The activities of an individual entrepreneur may be terminated voluntarily or compulsorily, as well as in the event of the occurrence of circumstances provided for by this Law.

2. On a voluntary basis, the activities of an individual entrepreneur are terminated at any time on the basis of a decision made independently by the individual entrepreneur - in case of personal entrepreneurship, or by all participants jointly - in case of joint entrepreneurship. The decision to terminate a joint venture is considered adopted if half of its participants vote for it, unless otherwise provided by agreement between them.

3. The activities of an individual entrepreneur are forcibly terminated by a court decision in the following cases:

1) bankruptcy;

2) invalidation of the registration of an individual entrepreneur in connection with violations of the law committed during registration that are of an irreparable nature;

3) carrying out activities without a license, if the activity is subject to licensing, or activities prohibited by legislative acts;

4) carrying out activities repeatedly during a calendar year or gross violations legislation;

5) in other cases provided for by legislative acts.

Termination or suspension of the activities of an individual entrepreneur is carried out by the court upon the application of the state body exercising control and supervisory functions.

A statement of claim for termination or suspension of the activities of an individual entrepreneur is sent by the authorized state body to the court in the manner and on the grounds established by the legislative acts of the Republic of Kazakhstan.

4. The activities of an individual entrepreneur, in addition to the grounds provided for in paragraphs 2 and 3 of this article, are also terminated in the following cases:

1) personal entrepreneurship - upon recognition of a citizen - individual entrepreneur as incompetent or his death;

2) family entrepreneurship and simple partnership - if, as a result of the occurrence of the circumstances listed in subparagraph 1) of this paragraph, there is only one or no participant left in the joint venture, as well as during the division of property in connection with the dissolution of marriage.

5. The requirement to terminate individual entrepreneurship on the grounds provided for in subparagraphs 2)-4) of paragraph 3 of this article may be submitted to the court, respectively, by the registration authority, state bodies authorized to carry out supervisory and control functions in relation to business activities or to issue a license, and creditors.

6. In the cases provided for in subparagraph 4) of paragraph 3 of this article, the court, instead of a decision to terminate the activities of an individual entrepreneur, may make a decision to suspend such activities.

Suspension of the activities of an individual entrepreneur without a court decision may be allowed in exceptional cases established by the legislation of the Republic of Kazakhstan, for a period of no more than 3 days, with the obligatory presentation of a statement of claim to the court within the specified period. In this case, the act of suspension of activity is valid until a court decision is made.

7. The activities of an individual entrepreneur are considered terminated from the moment such entrepreneur (entrepreneurs) are excluded from the State Register on the basis of his (their) application or a court decision in appropriate cases. Exclusion from the State Register is made after the certificate of state registration of an individual entrepreneur is submitted to the registering authority. When carrying out entrepreneurship without registration, in established cases, business activity is considered terminated from the moment of actual termination - if it is voluntary in nature or, accordingly, from the moment the court decision enters into force - if it is forced.<*>

Footnote. Article 33 was amended by the Law of the Republic of Kazakhstan dated November 29, 1999 N 488 Z990488_; Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 34. Consequences of termination of the activities of an individual

voluntary entrepreneur

1. When terminating the activities of an individual entrepreneur on a voluntary basis, all creditors for obligations related to business activities must be immediately notified by the debtor about this, but no later than one month in advance.

2. Upon termination of the activities of an individual entrepreneur on a voluntary basis, if such activities are licensed or, in the cases provided for in paragraph 1 of Article 9 of this Law, are subject to mandatory state registration, the following consequences occur:

1) the deadlines for fulfilling the entrepreneur’s obligations to transfer property, perform work or provide services, except for obligations not related to business activities, are considered to have occurred;

2) the fulfillment of obligations of a monetary nature is carried out within the established time frame, except for those cases when the creditor insists on the early arrival of the deadline for the fulfillment of obligations in connection with the termination of the entrepreneur’s activities or there is reason to fear that in connection with the termination of the entrepreneurial activity, creditors for monetary obligations may find themselves in worse position than other creditors;

3) the license is terminated in accordance with licensing legislation.

3. When terminating entrepreneurial activity voluntarily for unlicensed types of activity, as well as in cases where an individual entrepreneur can carry out his activities without mandatory state registration, obligations related to entrepreneurial activity are subject to fulfillment in the manner and within the terms established by law and the contract, if otherwise not provided for in agreements with creditors.

Article 35. Consequences of termination of the activities of an individual

forced entrepreneur

When the activities of an individual entrepreneur are terminated by a court decision, the consequences provided for in subparagraphs 1) occur.

2) paragraph 2 of Article 34 of this Law, and in addition:

1) the court may prohibit an individual entrepreneur from engaging in certain types of activities for a specified period of time with the right to resume such activities after the expiration of the specified periods in the manner established by this law;

2) the license is revoked or its validity is suspended if a court decision prohibits an individual entrepreneur from engaging in the type of activity for which he has a license for a certain period of time.

Article 36. Consequences of termination of the activities of an individual

entrepreneur in connection with the onset of certain

circumstances

1. When terminating the activities of an individual entrepreneur in the event of the occurrence of circumstances provided for in paragraph 4 of Article 33 of this Law, the following consequences occur:

1) transfer of the rights and obligations of a deceased individual entrepreneur in personal entrepreneurship to his heirs in the manner prescribed by law, except for the cases provided for in Article 23 of this Law;

2) transfer to the heirs of the rights and obligations of deceased spouses - individual entrepreneurs according to the rules of inheritance law or their affairs in the manner established by this Law;

3) transfer to the heirs of the rights and obligations of the deceased participant (participants) of the joint venture according to the rules of inheritance law or transfer of his (their) business in the manner established by this Law.

2. When the activity of an individual entrepreneur is terminated on the grounds provided for in paragraphs 2, 3, 4 of Article 33 of this Law, the license issued to carry out the relevant types of activity is also terminated.

Article 37. Satisfaction of creditors' claims in connection with

termination of the activities of an individual

entrepreneur

1. When terminating entrepreneurial activity on a voluntary basis, an individual entrepreneur is obliged to satisfy the claims of creditors for compensation for losses caused by early termination of an obligation in accordance with the legislation governing these relations and the agreement between them at the expense of all property belonging to him, with the exception of property for which In accordance with legislative acts, foreclosure cannot be made.

In a joint venture, the liability of its participants to creditors is joint and several, unless otherwise established by agreement of the participants.

2. If the activities of an individual entrepreneur are forcibly terminated, the court, simultaneously with making such a decision, may consider applications from creditors to satisfy their claims against the debtor. In this case, the court may seize property belonging to the debtor until the creditors' claims are satisfied. Fulfillment of obligations not related to entrepreneurship is carried out in accordance with the general procedure.

3. The common property remaining after satisfying the claims of creditors in a joint venture is subject to division between its participants in accordance with an agreement between them, unless otherwise established by legislative acts.

Chapter VII. Bankruptcy of an individual entrepreneur

Article 38. Grounds and procedure for declaring bankruptcy

1. The basis for declaring a debtor - an individual entrepreneur - bankrupt is his inability to satisfy the demands of creditors for monetary obligations, including demands for payment of wages, as well as to ensure mandatory payments to the budget and extra-budgetary funds at the expense of his property.

2. Bankruptcy is established by a court decision or declared out of court by the debtor by agreement with creditors.

3. The basis for the creditor to apply to the court for bankruptcy of the debtor is the insolvency of the debtor.

The debtor is considered insolvent if he has not fulfilled the obligation within three months from the date of its fulfillment.

4. The basis for a debtor to apply to the court for bankruptcy is his insolvency.

5. The right to file an application for declaring an individual entrepreneur bankrupt belongs to the debtor, creditors for civil obligations related to the debtor’s business activities, tax and other authorized state bodies in relation to mandatory payments to the budget and extra-budgetary funds.

6. When bankruptcy procedures are applied to an individual entrepreneur, his creditors for obligations not related to business activities also have the right to present their claims if the deadline for fulfillment of such obligations has arrived.

Article 39. Application for bankruptcy

1. The application of a debtor - an individual entrepreneur for his bankruptcy is submitted to the court at the place of registration of business activity, and if such activity is carried out without registration - at the place of his residence, determined according to the rules of civil procedural legislation, in case of joint entrepreneurship - at the place of residence of one of the individual entrepreneurs entrepreneurs.

2. An individual entrepreneur’s application for bankruptcy is signed by a citizen, in case of a joint enterprise - by all its participants or their representatives and must include all the necessary information established for an application for bankruptcy of a debtor of a legal entity, as well as information about the obligations of the individual entrepreneur not related to business activities .

3. The creditor’s application to declare the debtor bankrupt must meet the requirements established by law about bankruptcy for the application of a creditor of a legal entity.

Article 40. Initiation and consideration of bankruptcy cases

The initiation and consideration of bankruptcy cases of an individual entrepreneur is carried out according to the rules established for legal entities, with the following features:

1) bankruptcy cases are considered by the court, regardless of the amount of creditors’ claims against the debtor;

2) the initiation of bankruptcy proceedings may not entail the introduction of external management of the debtor’s property, unless otherwise established by a court ruling;

3) in order to ensure the interests of the creditor in the event of bankruptcy of the debtor, the court, from the moment of initiation of proceedings in the case, seizes his property, including his share in common property, except in cases where a guarantee or other way of ensuring the fulfillment of the debtor’s obligations is presented third parties;

4) at the request of the debtor, the court may postpone the consideration of the case for a period of no more than one month in order to reach a settlement agreement or consider a petition for the application of a rehabilitation procedure. The settlement agreement is concluded according to the rules provided for by civil procedural legislation and cannot be extended to creditors who did not agree to its conclusion;

5) if the debtor fails to provide evidence of satisfaction or the possibility of satisfying the creditors’ claims or concluding a settlement agreement within the time period specified in subparagraph 4) of this article, as well as in case of refusal to satisfy the request for the application of a rehabilitation procedure, the court makes a decision to declare the debtor bankrupt;

6) the initiation of bankruptcy proceedings against a debtor as an individual entrepreneur is not an obstacle to the execution of court decisions to collect sums of money or foreclose on his property for obligations not related to the debtor’s business activities;

7) the fulfillment of obligations not related to entrepreneurial activity, for which there is no court decision or other executive documents on the collection of sums of money from the debtor, is suspended until the court makes an appropriate decision;

8) recognition of the debtor’s transactions as invalid is carried out by the court on its own initiative or at the request of interested parties in the manner and on the grounds provided for by the Civil Code of the Republic of Kazakhstan and bankruptcy legislation;

9) when returning property and recognizing the invalidity of transactions of the debtor made before declaring him bankrupt on the grounds provided for by bankruptcy legislation for legal entities, property transferred within one year before the initiation of bankruptcy proceedings to a spouse or direct relatives may be claimed ascending and descending lines, sisters, brothers and their relatives in the descending line, sisters, brothers and their relatives in the direct ascending and descending lines of the spouse of an individual entrepreneur.

Article 41. Rehabilitation procedure in bankruptcy cases

individual entrepreneurs

1. After the initiation of bankruptcy proceedings for an individual entrepreneur, the court may satisfy the debtor’s request to apply a rehabilitation procedure.

2. The rehabilitation procedure in bankruptcy cases of individual entrepreneurs is carried out according to the rules established by bankruptcy legislation for legal entities, in compliance with the following features:

1) the rehabilitation plan is developed by the debtor - an individual entrepreneur or a candidate for rehabilitation manager within a month from the moment the court postpones bankruptcy proceedings, and is approved by the court with the consent of bankruptcy and secured creditors, the amount of claims of which is at least 2/3 from the total amount of their claims;

2) with the consent of secured and bankruptcy creditors, the amount of claims of which is at least 2/3 of the total amount of their claims, the court may not appoint a rehabilitation manager and retain the management of his property and affairs for the debtor.

Article 42. Consequences of recognizing an individual

entrepreneur bankrupt

1. From the moment the court makes a decision to declare an individual entrepreneur bankrupt, the following consequences occur:

1) the deadlines for fulfilling obligations related to entrepreneurial activity are considered to have occurred;

2) the accrual of penalties and interest on all types of debts of the bankrupt related to business activities is stopped;

3) collection from the debtor for all enforcement documents is terminated, with the exception of enforcement documents for the claims of citizens to whom the debtor is liable for causing harm to life or health, as well as for claims for the collection of alimony;

4) by a court decision the validity of the license issued to carry out entrepreneurial activities is terminated.

2. The court publishes an announcement declaring an individual entrepreneur bankrupt in one of the official printed publications of the central justice body. The announcement indicates the period for submitting creditors' claims to the court, which cannot be less than two months from the date of publication of the announcement.

Article 43. Consideration of creditors' claims

1. The court shall consider the claims of creditors submitted within the time limits provided for in paragraph 2 of Article 42 of this Law. Based on the results of the consideration, the court makes a determination on the amount of the stated claims of the creditors and the procedure for satisfying them.

2. The court ruling also establishes the procedure for satisfying the claims of creditors for obligations not related to business activities that are presented to the court before the relevant decision is made.

Article 44. Satisfaction of creditors' claims

1. Until the creditors’ claims are satisfied, the amount credited to the court’s deposit shall cover court costs, as well as the costs of paying remuneration to the administrator, rehabilitation, or bankruptcy trustee, subject to their appointment.

2. The claims of creditors are satisfied in the order established by Article 21 Civil Code Republic of Kazakhstan (general part).

3. The volume and procedure for satisfying the claims of creditors of different priority are determined according to the rules established by the Law of the Republic of Kazakhstan “On Bankruptcy”.

4. The property remaining after satisfaction of the creditors’ claims is returned to the debtor or distributed among the participants in a joint venture according to the rules established by paragraph 3 of Article 37 of this Law.

Article 45. Unliquidated obligations of an individual

entrepreneur

1. After completing settlements with creditors, the debtor declared bankrupt is released from fulfilling the remaining obligations related to business activities, except for the claims of citizens to whom the person declared bankrupt is liable for causing harm to life or health, as well as other claims of a personal nature, provided for by the legislative acts of the Republic of Kazakhstan.

2. Claims for obligations not related to business activities, if such claims have not been satisfied in full from the bankruptcy estate, remain valid and can be brought for collection after the completion of bankruptcy procedures to the debtor as an individual. The amount of these claims is reduced by the amount of satisfaction received during the bankruptcy process of the debtor.

Article 46. Extrajudicial liquidation of an individual case

entrepreneur

1. Extrajudicial liquidation of the business of an individual entrepreneur and the liquidation of his debts are carried out by agreement with all creditors.

2. Any creditor, after concluding an agreement with the debtor on the extrajudicial liquidation of the business of an individual entrepreneur, may apply to the court for bankruptcy of the debtor.

3. The debtor must make an announcement about the extrajudicial liquidation of the business of an individual entrepreneur in one of the official printed publications of the central body of justice and submit an application to the registration authority for the termination of his individual entrepreneurial activity.

4. From the moment of concluding an agreement with creditors on the extrajudicial liquidation of the business of an individual entrepreneur, the consequences provided for in paragraph 1 of Article 42 of this Law begin.

The president

Republic of Kazakhstan

Many of our fellow citizens believe that the procedure for opening an individual entrepreneur is very complex and lengthy, requiring the preparation of a large list of documents. But in practice, much is different. It has become much easier and faster to complete all the paperwork.

Starting a business in Kazakhstan begins with the need to collect the necessary documents. Their list depends on the type of activity that the businessman plans to engage in.

If you have not yet decided in which direction you will take your business, you need to answer the following questions:

• will be carried out by one individual entrepreneur or it is necessary to register a legal entity;
• used to form start-up capital own funds or you will need to look for additional sources of financing (investments, loans, investments from partners);
• number of employees;
• choose a tax system;
• find a room.

In order for the started activity to be successful and profitable, it is also necessary to study the situation on the market of the Republic of Kazakhstan. What is the supply and demand in this segment, are there any competitors. It would also be a good idea to draw up a business plan that shows existing costs and income. It has been in development for several years. If a private owner wants to take out a loan for the development of a company, the bank will definitely require a business plan.

To open, you need to prepare the following papers:

• two photographs (3x4);
• receipt for payment of the registration fee;
• address certificate or lease agreement for the premises in which the business will be carried out;
• application of the established form. His example is available in the tax office or on the portal of the State Revenue Committee.

There is no need to provide any additional documents. If tax representatives demand them, then this is a violation of current legislation.

For the procedure for registering an individual entrepreneur in Kazakhstan, you should pay quite a bit - 4242 tenge, which is 12.3 US dollars. This is the minimum fee among all countries of the post-Soviet space.

The current legislation of Kazakhstan provides for three regimes for calculating taxes:

1. General— suitable for companies with high turnover and low profitability. By common system Entrepreneurs engaged in the production of tobacco products must pay taxes, alcoholic drinks, sale of petroleum products, provision of financial, consulting and accounting services, work with natural resources. Annual revenue must be from 1400 minimum wages;
2. Simplified mode (simplified) suitable for individual entrepreneurs who have no more than 25 employees and annual revenue does not exceed 1,400 minimum wages. This scheme is very convenient for a businessman. He needs to pay a tax in the amount of 3% of the profit received and additionally social and pension contributions;
3. Patent— can be chosen by businessmen who work independently and receive an income of less than 300 minimum wages. In this case, you need to pay 2% of your profit to the state budget. One half of the deposited amount is income tax, and the second is social tax.

It is important to make the right choice. In order not to break the law and at the same time not to pay too high taxes.

Is it possible to open an individual entrepreneur online through government services?

This procedure is carried out through the e-government website www.egov.kz. Main requirement successful registration- Availability digital signature(EDS). It can be opened at the Public Service Center. It is important to provide only accurate information. Thus, the address specified in the electronic form for public services must match your actual place of residence.

If you correctly complete the online registration procedure, then in just one day you can contact the tax office at your place of residence and receive an individual entrepreneur certificate. Persons who have not yet mastered the Internet so well can personally provide the necessary papers to their inspector. You can also get qualified advice on all issues related to running a business and paying taxes on site.

Standard procedure for registering individual entrepreneurs in Kazakhstan

Most the best option– contact the tax authority yourself. It is necessary to prepare all the information in advance and make a list of questions that you would like to ask during your visit. The inspector will help you choose the type of taxation that is optimal for your type of activity. It is also important to pay the state fee for registration.

If registration is refused, then this decision must be justified. The inspector must provide specific reasons. If an individual does not agree with this, then you can submit documents to the Public Service Center.

Before starting your own business, it is better to think about all the possible risks and problems that an entrepreneur faces. In particular, these are dishonest suppliers and buyers, competitors. The latter can become a serious problem. For example, reduce the price level to a minimum in order to force you to leave this market. If a person is declared bankrupt, his property is subject to confiscation to pay off existing debts.

You should also be careful when borrowing money to open an individual entrepreneur from “good” friends. You never know how soon they will need their money. No one will stop the lender from changing the terms of your oral agreement unilaterally. To protect yourself, make all agreements in writing and have them certified by a notary.