Since 2017-2018, it has become much easier to register an individual entrepreneur in the Republic of Kazakhstan. Now, in Kazakhstan, the registration of an individual entrepreneur takes literally half an hour, and it is possible to open an individual business completely online, literally without leaving your home. Also, if you wish, you can apply for an individual entrepreneur in the old way - to appear at the local tax authority (KGD). The information is relevant for 2020 for the Republic of Kazakhstan.
In order to register an individual entrepreneur online, you will need an electronic digital signature, the site of the tokadok has prepared a detailed instruction on how to do this -
5.
After that, the next form will appear, which will need to be completed (it is partially filled in by itself, due to the fact that you are authorized on the portal using an EDS). 
6.
Next to the column "request to the state revenue authority" (see screenshot) click on "send" (see screenshot).
7.
Wait until such a notification appears (see screenshot) and click on "next". 
8.
A window will appear as in the screenshot, where you will need to enter data about your individual entrepreneurship: region, city, house number, phone number, type of business, OKED, etc. The rest of the fields are filled in at will. Press "next" again and sign all this disgrace with your EDS.
You are required to register an individual entrepreneur within one day. You should receive a notification in your personal account that you have registered (in the section "My notifications").
Step-by-step instructions for registering on elicense.kz
1.
Go to the page elicense.kz
In the upper right corner there will be an inscription "register", click on it.
2. The following window should appear. Fill in your details in the appropriate fields (email, password and password again). Pretend to read the agreement and tick the box that you accept it. This is a joke - of course, you need to read the agreement. But let's be honest - nobody does that.
Be sure to enter a valid email address and check it for errors, since without mail you will not be able to recover your password if you suddenly forget.
3. After you have filled in all the fields and checked the box next to "I have read and accept the terms of the agreement", the following window will appear.
4. Insert the device with your EDS (or do not insert if the EDS is stored on the computer). Click on the bold green button "select a certificate". If you have already used EDS, then you already know that under the certificate, in fact, we mean EDS, if not, you will know. Find your certificate on your device or computer.
5.
Choose an EDS and click on the button labeled "open". A window like this will appear - you will have to click "OK". 
6. All fields should be filled in automatically after you have chosen your EDS. Check everything for errors (suddenly you mixed up and chose your grandmother's EDS). After that, you can finally click on the long-awaited "register" button,
How and where to register an individual entrepreneur with the tax office?
You can also register an individual entrepreneur by going straight to the local tax authority (branch of the State Revenue Committee, aka the tax committee). Which local? And the one that is closest to you. There you will need to fill out a notice of starting a business - see details below.
What documents are needed to register an individual entrepreneur in 2020-2021?
To register an individual entrepreneur, the following documents are needed: photograph, address information, etc. - you can find this on 90% of sites on the Internet. This is outdated data. None of this is needed!
All that in ordinary cases is needed to register an individual entrepreneur is a completed notice of starting a business.
This is regulated by paragraph 1 of Article 36 of the Business Code of the Republic of Kazakhstan. 
Note, if you are registering a joint venture, then a power of attorney will be required from all participants.
Also, if a minor is registered, the consent of the parents or guardians is required, or if it is impossible to obtain such consent, a decision of the guardianship authorities or a court decision.
No other documents required! Well, except for an identity card, if you decide to open an individual entrepreneur through the state committee. income so that employees can understand that you are you.
Where can I get an application form for opening an individual entrepreneur?
First, this document is correctly called "notice of the start of business". In the event that you register an individual entrepreneur online, you do not need any forms - you fill it all out electronically.
If you open an individual entrepreneur at the tax (state revenue committee), then, in theory, you should be given a form. The notification form is available in the document "On Approval of Forms of Notifications and the Rules for Receiving Notifications by State Bodies, as well as on Determining State Bodies Receiving Notifications" V1500010194 / download and online on the egov website - http://egov.kz/cms/ru/law/list/V1500010194
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This Law is aimed at the implementation of the right of citizens to freedom established by the Constitution of the Republic of Kazakhstan, the formation of 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 Protection and Support of Private Entrepreneurship" applies to individual entrepreneurship, taking into account the specifics established by this Law.
3. This Law regulates relations in the implementation of the activities of notaries and lawyers to the extent not regulated by special legislative acts.
Article 3. Types of individual entrepreneurship
1. The 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 belonging to him by right of ownership, as well as by virtue of another right allowing the use and (or) disposal of property.
3. Joint venture is carried out by a group of citizens () on the basis of property belonging to them on the basis of the right of common property, as well as by virtue of another right allowing joint use and / or disposal of property.
Article 4. Forms of joint venture
1. Joint entrepreneurship can be carried out on the basis of common joint property (common property of spouses, common property of a peasant (farm) economy, common ownership of a privatized dwelling) or common shared ownership.
2. The forms of joint venture 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) economy or common joint ownership of a privatized dwelling place;
3) a simple partnership in which entrepreneurial activity is carried out on the basis of common shared ownership.
Article 5. Performance in business turnover during implementation
various types of individual entrepreneurship
1. When carrying out personal entrepreneurship by a married citizen, 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 spouses for the implementation of personal entrepreneurship, the consent of the other spouse to such use is assumed, unless otherwise provided by legislative acts or the marriage contract, or other agreement between the spouses.
2. When carrying out entrepreneurship of spouses in business turnover, one of the spouses acts on behalf of the spouses with the consent of the other spouse, which can be confirmed during registration of 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 to the performance of the other spouse in business on their behalf, it is assumed that the spouse acting in business is carrying out entrepreneurial activity in the form of personal entrepreneurship.
3. When carrying out family entrepreneurship associated with the use of a privatized dwelling as an object of entrepreneurial activity, one of the owners of the dwelling shall act in business 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 conduct of common affairs of the participants in a simple partnership shall be carried out by their common consent. By agreement among themselves, the participants can entrust one of the participants to speak in business, acting in this case on the basis of a power of attorney issued by the other participants in the partnership.
Article 6. Enforcement of individual debts
entrepreneurs on their property
1. Individual entrepreneurs are liable for their obligations with all their property, with the exception of property on which collection cannot be levied in accordance with the current legislation of the Republic of Kazakhstan.
2. When carrying out personal entrepreneurship, a citizen is responsible for all property belonging to him by right of ownership, including shares in the common property of the spouses.
In cases where a citizen uses the common property of the spouses to carry out entrepreneurial activities, the collection of his debts can 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 the common property by the other spouse for entrepreneurial activities, he has the right to raise the issue, including in court, about the division of the common property.
The property of each of the spouses who is not an entrepreneur may not be subject to foreclosure for the debts of the other spouse engaged in personal entrepreneurship.
3. In the case of spouses 'entrepreneurship, the collection of the spouses' debts in connection with the implementation of entrepreneurial activities may be levied on the common property of the spouses, regardless of which of them is involved in business.
4. In cases where a privatized dwelling is used as an object of entrepreneurial activity, debt collection is applied to this dwelling.
5. When carrying out entrepreneurial activities related to a simple partnership, the participants in a simple partnership shall be jointly and severally liable for the obligations of a 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 for the implementation of individual entrepreneurship.
3. For the implementation of 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, by way of labor contribution.
The contributions of the participants are assumed to be equal in value, unless otherwise provided by the contract of simple partnership. The monetary assessment of the property or labor contribution is made by agreement between the participants in the partnership.
4. Monetary or other property contributions of the parties to the agreement, as well as property created or acquired as a result of joint entrepreneurial activities, are their common shared property.
5. The procedure for covering the general costs of joint entrepreneurial activities and possible losses as a result thereof is determined by the agreement of the participants. If the agreement does not provide for such a procedure, the general expenses and losses are covered by the common property of the parties to the agreement, and the missing amounts are divided between them in proportion to their shares in this property.
6. The income (profit) received by the participants of the partnership as a result of joint entrepreneurial activities shall be distributed in proportion to their shares in the common property, unless otherwise provided by the contract of simple partnership. An agreement to exclude any of the participants in the distribution of profits is invalid.
7. The participants in the partnership are not entitled to dispose of their shares 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 its discretion, to refuse to participate in joint activities. Losses of participants caused by the refusal of any of them to participate in the partnership shall be collected in full, unless otherwise provided by the simple partnership agreement.
Article 8. Peasant (farming) economy
1. A peasant (farm) economy is a farm 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 (farming) economy are:
1) a peasant farm in which entrepreneurial activity is carried out in the form of family entrepreneurship based on common joint ownership;
2) a farm based on the implementation of personal entrepreneurship;
3) a farm organized in the form of a simple partnership on the basis of an agreement on joint activities;
4) the legislative acts of the Republic of Kazakhstan may provide for other forms of peasant (farming) economy.
3. Legal relations associated with peasant (farm) farms are regulated by this Law and special legislation.
Chapter II. State registration and licensing
individual entrepreneurship
Article 9. State registration of an individual
entrepreneurship
1. Individual entrepreneurs who meet one of the following conditions are subject to compulsory state registration:
1) use the labor of employees on a permanent basis;
2) have from entrepreneurial activity the total annual income calculated in accordance with tax legislation in an amount exceeding the tax-free amount of the total annual income established for individuals by the legislative acts of the Republic of Kazakhstan.
The activities of individual entrepreneurs listed in this clause are prohibited without registration, with the exception of cases provided for
2. State registration of citizens engaged in entrepreneurial activities without forming a legal entity is explicit in nature and consists in registering as an individual entrepreneur with the territorial tax authority at the place of residence of the citizen (hereinafter referred to as the registering authority).
3. Individual entrepreneurs who are not listed in paragraph 1 of this article have the right to register as an individual entrepreneur at their discretion.
The lack of a certificate of state registration for individual entrepreneurs, other than those listed in paragraph 1 of this article, is not an obstacle to the implementation of entrepreneurial activity.
4. An individual entrepreneur carrying out his activities without state registration shall not have the right to refer to the fact that he is not an entrepreneur when he concludes transactions.<*>
Footnote. Article 9 as amended by the Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.
Article 10. Procedure for state registration
individual entrepreneurship
1. For state registration, an individual entrepreneur submits to the registering authority:
1) an application in the form established by the authorized body;
2) a document confirming the payment of the fees for state registration of individual entrepreneurs to the budget.
Requesting other documents is prohibited.
2. In the presence of the documents listed in paragraph 1 of this article, the registering body shall carry out state registration of an 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, an application is submitted by a person authorized to represent interests in relations with citizens, organizations and state bodies and carry out civil transactions.
The certificate of state registration is issued to an authorized person. A list of members of the joint individual entrepreneurship, certified by the head of the registering authority, is attached to the certificate.
4. For state registration of an individual entrepreneur, a fee is charged in the manner determined by K010209_ by the Tax Code of the Republic of Kazakhstan.
When changing the data specified in the application for the issuance of a certificate of state registration, the entrepreneur is obliged to inform the registering authority about the changes in the form established by this authority. When changing the data specified in the certificate of state registration, the entrepreneur is obliged to re-register and obtain a new certificate.
In the event that an entrepreneur loses a certificate of state registration, at his request, a duplicate of the document certifying state registration is issued to him.
For the issuance of a duplicate of a document certifying state registration, a fee is collected from the entrepreneur 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 who is engaged in entrepreneurial activity without forming a legal entity.
2. A certificate of state registration shall be issued to an individual entrepreneur within the time limits established by paragraph 2 of Article 10 of this Law.
The registering 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 unlimited period, unless another period is provided for 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 constituting 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 sole proprietorship
activities
1. If an individual entrepreneur carries out activities subject to licensing, he must have a license for the right to carry out such activities.
2. A license is issued in accordance with the procedure established by the legislation on licensing.
The Government of the Republic of Kazakhstan has the right to establish a simplified procedure for issuing licenses to individual entrepreneurs.
When carrying out the transportation of passengers and goods by road or other transport as an individual entrepreneur, a sufficient basis for issuing a license is the presence of a driver's license of the corresponding category.
The issuance of a license on the basis of the submitted documents is carried out without checking the conditions for carrying out entrepreneurial activities, as well as a qualification test of the applicant's knowledge.
In the presence of the above documents, refusal to issue a license is not allowed.
3. For the issuance of a license from an individual entrepreneur, a license fee is charged for the right to engage in certain types of 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 for an unlimited period (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 activity (except for a license to export and import goods) - for a period of at least a year; a license for the export and import of goods - for the periods stipulated by the legislation on licensing.
5. A license for the right to carry out a licensed type of activity is issued regardless of whether a 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 an individual
entrepreneurial activity
Article 13. Limits for the implementation of individual
entrepreneurial activity
An individual entrepreneur has the right to carry out any types of entrepreneurial activity, unless otherwise provided by law.
Article 14. Property basis of an individual
entrepreneurial activity
1. Individual entrepreneurship is carried out on the basis and at the expense of property belonging to citizens on the basis of ownership or other rights that allow the use and / or disposal of property for entrepreneurship.
2. Legal entities and citizens shall have the right, under the conditions established by law, to lease out the buildings, structures and premises belonging to them, including apartments in apartment buildings, for use for the purpose of doing business.
Article 15. Entrepreneurial business
1. An entrepreneurial business is an aggregate of property, including property rights, on the basis and through which an individual entrepreneur carries out his activities.
2. An entrepreneurial business as a whole or part of it may be the object of sale and purchase, pledge, lease and other transactions related to the establishment, change and termination of rights.
Article 16. Requirements for the quality of products (works, services)
1. An individual entrepreneur is responsible for the quality of his products (works, services).
2. Products (works, services) produced by an individual entrepreneur must meet the requirements, unless other requirements are established by the contract with the customer.
Products (works, services) for which state standards are established must comply with these standards.
3. If it is provided by the established rules, products (works, services) sold by an individual entrepreneur must have quality certificates or a mark of conformity.
Article 17. Trading activity of individual
entrepreneurs
1. Individual entrepreneurs have the right to sell their products, as well as goods purchased for the purpose of sale, by any methods not prohibited by law, and in any locality, unless otherwise provided by legislative acts.
2. Individual entrepreneurs have the right to use for small-scale retail trade (trade from hands and from portable trays) common land of settlements (except for places where such trade is expressly prohibited by local executive bodies, in the prescribed manner assigned to legal
persons, as well as areas that are, carriageway areas,
streets, roads, driveways and passenger stops of public
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 pollution of the territory.
There is no fee for the execution of the specified trade.
Article 18. Cash settlements of individual
entrepreneurs
The settlements of individual entrepreneurs related to their entrepreneurial activities are made at their discretion both in cash and by bank transfer, unless otherwise provided by legislative acts.
Article 19. Banking services for individuals
entrepreneurs
1. Banking services for individual entrepreneurs are carried out on the basis of contracts concluded by an individual entrepreneur with a bank, in accordance with applicable law.
2. Banks serve individual entrepreneurs in the manner prescribed by the legislation of the Republic of Kazakhstan and by agreement of the parties.
Article 20. Foreign economic activity
individual entrepreneurs
1. Individual entrepreneurs have the right to carry out foreign economic activity on an equal basis with legal entities, if a more favorable regime is not established by legislation.
2. Export by individual entrepreneurs of products of their own manufacture, including agricultural products, shall be carried out in accordance with the legislation on the customs business of the Republic of Kazakhstan.
Article 21. Taxation of individual entrepreneurs
Taxation of individual entrepreneurs is carried out in accordance with the procedure established by K010209_ by the Tax Code of the Republic of Kazakhstan.<*>
Footnote. Article 21 as amended by the Law of the Republic of Kazakhstan dated December 8, 1997 N 200 Z970200_; as amended by the Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.
Article 22. Registration of relations on the use of hired
labor for individual entrepreneurship
1. An individual entrepreneur has the right to carry out entrepreneurial activities using hired labor.
2. An individual entrepreneur formalizes relations with his employees with an employment agreement (contract) or a work contract.
3. An employee hired under an employment agreement (contract) is subject to the norms of labor, social security and pension legislation.
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 for his employees (employee) in accordance with the legislation.
5. Terms of an employment contract that worsen the employee's position in comparison with the labor legislation of the Republic of Kazakhstan are invalid.
Article 23. Transfer of a business to another person
1. An individual entrepreneur shall have the right to transfer his entrepreneurial business to another person for compensation or free of charge.
2. The transfer of an entrepreneurial business can be carried out both in full and in part. When transferring a business case in part, the transfer agreement must stipulate which rights and which outstanding debts are transferred to the acquirer.
3. The acquirer of the entrepreneurial business is in full the legal successor of all the rights and obligations of the former entrepreneur.
4. Creditors must be notified of the forthcoming transfer of the business to another person, who have the right to demand from the entrepreneur transferring the business early termination or performance of the obligation. Without their consent, the transfer of the fulfillment of the obligation to the acquirer of the business is not allowed.
5. An entrepreneur transferring an entrepreneurial business and an acquirer of an entrepreneurial business shall be jointly and severally liable to the creditor who has not been notified of the transfer of the business for the claims of this creditor related to the entrepreneurial business.
6. An agreement on the transfer of an entrepreneurial business must be concluded in writing. Violation of this condition entails the invalidity of the contract.
Article 24. Accounting for the results of an 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 prepare and submit financial and statistical reports established for legal entities.
2. Accounting by an individual entrepreneur subject to state registration (paragraph 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. Implementation of the activities of an individual
Article 25. Implementation of the activities of an individual
entrepreneur under his own name
1. An individual entrepreneur is engaged in entrepreneurial activity, acquires and exercises rights and obligations under his own name.
2. In case of joint individual entrepreneurship, all transactions related to entrepreneurial activity are made, and rights and obligations are acquired and carried out on behalf of all participants in the joint entrepreneurship, with the exception of cases provided for by this Law.
3. A citizen, when making transactions related to his entrepreneurial activity, must indicate that he is acting as an individual entrepreneur, unless this clearly follows from the very environment 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. In 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. Firm name of the entrepreneurial
case and / or part thereof belonging
individual entrepreneur
1. An individual entrepreneur has the right to assign a firm name to his business and / or its part, separated out as part of the entrepreneur's property (Article 15 of this Law).
2. If more than one part of the property (business) of an individual entrepreneur is separated out, each of them may be assigned its own company name.
3. A firm name is assigned to a case and / or its part only as an object of rights for the purpose of its individualization and must include an indication of the ownership of the case and / or its part to an individual entrepreneur with the designation of the name (s) of the entrepreneur.
Article 27. Legal protection of a company name
1. The firm name of the case and / or part of an individual entrepreneur is subject to legal protection without the obligatory filing of an application 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 degree of non-distinction company names in the same locality where 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 using the company name.
5. In the event of a dispute over the right to a company name, the priority over the company name belongs to the entrepreneur who previously started using it.
Article 28. Transfer of the right to a firm name
1. The firm name, unless otherwise provided by the contract, is transferred to the acquirer of the case and / or part of it, an individual entrepreneur.
2. Alienation of a firm name, except for the case provided for in paragraph 1 of this article, is not allowed.
3. The owner of the business name of the case and / or part of an individual entrepreneur may authorize another person under the contract to use the business name in the ways stipulated in the contract. The agreement must provide for measures to prevent misleading consumers.
Chapter V. Protection and guarantees of individual
entrepreneurial activity
Article 29. Restriction of state interference
bodies into 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. The current inspection of individual entrepreneurial activity by authorized state bodies exercising control and supervisory functions may be carried out no more than once a year, unless otherwise provided by legislative acts, and also when such inspections are carried out in order to control the execution of instructions that contained in the act of the previous inspection.
Such restrictions do not apply in cases of initiation of a criminal case based on the materials of the audit.
More often than once a year, state bodies exercising control and supervisory functions can check the timeliness of payments of 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 of the controlling bodies must be confirmed by drawing up a bilateral act, which contains a list of comments, the necessary measures and the time frame for their elimination.
Each of the parties has the right to indicate in the act with which provisions of the act it does not agree.
Article 30. Obligations of state bodies for
providing information and committing other
actions related to individual
entrepreneurship
1. State bodies are obliged to provide individual entrepreneurs, upon their requests, with explanations of the current legislation, consultations and other information related to their business activities.
State bodies have no right to refuse to provide such information.
2.From individual entrepreneurs who apply to state bodies for registration, allotment of a land plot, obtaining a license, submitting information provided for in paragraph 1 of this article, as well as on other issues related to their entrepreneurial activities, monetary fees cannot be collected, directly not stipulated by legislative acts.
Article 31. Appealing actions or omissions of officials
persons of state bodies violating the rights and
legitimate interests of individual entrepreneurs
1. In case of violation of the rights and legitimate interests of individual entrepreneurs during their registration, issuance of a license, verification 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 against the actions of the relevant body and (or) official in court at the location of the body (official) or (at the choice of the complainant) at the place of the individual entrepreneurial activity.
2. The appeal by an individual entrepreneur of the actions of law enforcement agencies related to the initiation and investigation of a criminal case shall be carried out in accordance with the procedure established by the criminal procedure legislation.
Article 32. Social protection of an individual
entrepreneur
1. An individual entrepreneur has the right to use various social security, social and health insurance systems.
2. Individual entrepreneurial activity is counted in the length of service for the appointment of pensions, subject to payment of payments in accordance with the pension legislation of the Republic of Kazakhstan.
Chapter VI. Termination of the activity of an individual
entrepreneur
Article 33. Grounds and procedure for suspension and
termination of the individual
entrepreneur
1. The activity of an individual entrepreneur may be terminated on a voluntary or compulsory basis, as well as in the event of the occurrence of the circumstances provided for by this Law.
2. On a voluntary basis, the activity of an individual entrepreneur is terminated at any time on the basis of a decision taken independently by an individual entrepreneur - in case of personal entrepreneurship, by all participants jointly - in case of joint entrepreneurship. A decision to terminate a joint venture is considered adopted if half of its participants voted for it, unless otherwise provided by an agreement between them.
3. The activity of an individual entrepreneur is compulsorily 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, which are irreparable;
3) carrying out activities without a license, if the activity is subject to licensing, or activities prohibited by legislative acts;
4) carrying out activities with repeated or gross violations of the law during a calendar year;
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 at the request of the state body exercising control and supervisory functions.
The statement of claim on the 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, shall also be terminated in the following cases:
1) personal entrepreneurship - upon recognition of a citizen - an individual entrepreneur incapacitated 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 one or not a single participant in the joint enterprise, as well as in the division of property in connection with divorce.
5. The requirement to terminate individual entrepreneurship on the grounds provided for in subparagraphs 2) -4) of paragraph 3 of this article may be filed in court by the registering body, state bodies authorized to exercise supervisory and control functions in relation to entrepreneurial activity or to issue a license, and creditors.
6. In the cases provided for by subparagraph 4) of paragraph 3 of this article, the court, instead of a decision to terminate the activities of an individual entrepreneur, may decide 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 not exceeding 3 days, with the obligatory presentation of a statement of claim to the court within the specified period. In this case, the act on the suspension of activities is valid until a court decision is made.
7. The activity of an individual entrepreneur is considered terminated from the moment of exclusion of such an entrepreneur (entrepreneurs) 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 has been submitted to the registering authority. When carrying out entrepreneurship without registration, in established cases, entrepreneurial activity is considered terminated from the moment of its actual termination - if it is voluntary, or, accordingly, from the moment the court decision comes into force - if it is compulsory.<*>
Footnote. Article 33 as amended by the Law of the Republic of Kazakhstan dated November 29, 1999 N 488 Z990488_; The Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.
Article 34. Consequences of the termination of the activity of an individual
an entrepreneur on a voluntary basis
1. Upon termination of the activity of an individual entrepreneur on a voluntary basis, all creditors for obligations related to entrepreneurial activity must be immediately notified by the debtor about this, but no later than one month in advance.
2. Upon termination of the activity of an individual entrepreneur on a voluntary basis, if such activity is licensed or, in the cases provided for in paragraph 1 of Article 9 of this Law, is subject to mandatory state registration, the following consequences occur:
1) the deadlines for the fulfillment of the obligations of the entrepreneur to transfer property, perform work or provide services, except for obligations not related to entrepreneurial activity, are deemed to have occurred;
2) the fulfillment of obligations of a monetary nature is carried out in a timely manner, except for those cases when the creditor insists on the early maturity of obligations in connection with the termination of the entrepreneur's activities or there is reason to fear that due to the termination of entrepreneurial activity, creditors for monetary obligations may find themselves in worse position than other lenders;
3) the license is terminated in accordance with the legislation on licensing.
3. Upon termination of entrepreneurial activity on a voluntary basis for unlicensed types of activity, as well as in cases where an individual entrepreneur can carry out his activities without compulsory state registration, obligations related to entrepreneurial activity are subject to fulfillment within the procedure and terms established by law and the contract, if otherwise is not provided by agreements with creditors.
Article 35. Consequences of the termination of the activity of an individual
compulsory entrepreneur
Upon termination of the activity of an individual entrepreneur 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 to engage in certain types of activities within the established time limits with the right to resume such activities after the expiration of the specified time limits in the manner prescribed by this law;
2) the license is revoked or its validity is suspended, if by a court decision the individual entrepreneur is prohibited from engaging in the type of activity for which he has a license for a certain period of time.
Article 36. Consequences of the termination of the activity of an individual
entrepreneur in connection with the occurrence of certain
circumstances
1. Upon termination of the activities of an individual entrepreneur in the event of the occurrence of the circumstances provided for in paragraph 4 of Article 33 of this Law, the following consequences occur:
1) the 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) the transfer to the heirs of the rights and obligations of the deceased spouses - individual entrepreneurs according to the rules of inheritance law or their case in the manner prescribed by this Law;
3) the transfer to the heirs of the rights and obligations of the deceased (deceased) participant (participants) of joint entrepreneurship according to the rules of inheritance law, or the transfer of his (their) case in the manner prescribed by this Law.
2. Upon termination of the activities of an individual entrepreneur on the grounds provided for in paragraphs 2, 3, 4 of Article 33 of this Law, the license issued for the implementation of the relevant activities shall also be terminated.
Article 37. Satisfaction of creditors' claims in connection with
termination of the individual
entrepreneur
1. Upon termination of entrepreneurial activity on a voluntary basis, an individual entrepreneur is obliged to satisfy the claims of creditors for compensation for losses caused by the 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, except for property on which in foreclosure cannot be levied in accordance with legislative acts.
In a joint venture, the liability of its participants to creditors is joint and several, unless otherwise established by agreement of the participants.
2. In the event of the compulsory termination of the activity of an individual entrepreneur, the court, simultaneously with the adoption of such a decision, may consider the applications of creditors to satisfy their claims against the debtor. In this case, the court may seize the property belonging to the debtor until the satisfaction of the creditors' claims. The fulfillment of obligations not related to entrepreneurship is carried out in accordance with the general procedure.
3. The common property remaining after the satisfaction of the claims of creditors in a joint venture shall be divided between its participants in accordance with an agreement between them, unless otherwise provided by legislative acts.
Chapter VII. Bankruptcy of an individual entrepreneur
Article 38. Grounds and procedure for declaring bankrupt
1. The basis for declaring a debtor - an individual entrepreneur bankrupt - is his inability to satisfy creditors' claims for monetary obligations, including claims for the payment of wages, as well as to ensure obligatory payments to the budget and off-budget funds at the expense of his property.
2. Bankruptcy shall be established by a court decision or declared out of court by the debtor by agreement with the creditors.
3. The basis for filing a bankruptcy petition with the debtor for the creditor is the debtor's insolvency.
A debtor is considered insolvent if he has not fulfilled an obligation within three months from the date of its due date.
4. The basis for the debtor's appeal to the court with a declaration of his 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 entrepreneurial activity, 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 entrepreneurial activity are also entitled to present their claims if the deadline for such obligations has come.
Article 39. Declaration of bankruptcy
1. The application of a debtor - an individual entrepreneur about his bankruptcy is filed with the court at the place of registration of entrepreneurial activity, and if such activities are carried out without registration - at his place of residence, determined according to the rules of civil procedure legislation, in case of joint entrepreneurship - at the place of residence of one of the individual entrepreneurs.
2. The application of an individual entrepreneur about his bankruptcy is signed by a citizen, in case of joint entrepreneurship - by all its participants or their representatives and must include all the necessary information established for the application for bankruptcy of a debtor of a legal entity, as well as information about the obligations of an individual entrepreneur not related to entrepreneurial activity ...
3. The application of the creditor for declaring the debtor bankrupt must comply with the requirements established by the legislation on bankruptcy for the application of the creditor of the 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 the bankruptcy of the debtor, the court from the moment of initiation of proceedings on the case shall seize his property, including his share in the common property, except for those cases when a surety or other way of securing the fulfillment of the debtor's obligations by third parties;
4) at the request of the debtor, the court may postpone the consideration of the case for a period of not more than one month to reach an amicable agreement or consider the application for the application of the rehabilitation procedure. The amicable agreement is concluded according to the rules stipulated by the civil procedure 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 creditors' claims or concluding an amicable agreement within the time period provided for in subparagraph 4) of this article, as well as refusal to satisfy the application for the application of the rehabilitation procedure, the court makes a decision on declaring the debtor bankrupt;
6) the initiation of proceedings in the bankruptcy case of a debtor of an individual entrepreneur is not an obstacle to the execution of court decisions on the collection of monetary amounts or the foreclosure of his property for obligations not related to the business activities of the debtor;
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 monetary sums from the debtor, is suspended until the court makes a relevant decision;
8) invalidation of the debtor's transactions 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) upon the return of property and the recognition of the invalidity of the debtor's transactions, made before he was declared bankrupt on the grounds provided for by the legislation on bankruptcy for legal entities, the property transferred within one year before the initiation of the bankruptcy case to the spouse, relatives in direct ascending and descending lines, sisters, brothers and their descendants, sisters, brothers and their relatives in the direct ascending and descending lines of the spouse of a sole proprietor.
Article 41. Rehabilitation procedure in bankruptcy cases
individual entrepreneurs
1. After the initiation of bankruptcy proceedings against an individual entrepreneur, the court may satisfy the debtor's petition for the application of the 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 managers within a month from the moment the court postpones the bankruptcy proceedings, and is approved by the court with the consent of bankruptcy and security creditors, the amount of claims of which is at least 2/3 from the total amount of their claims;
2) with the consent of the pledged 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 the recognition of an individual
bankrupt entrepreneur
1.From the moment the court makes a decision to declare an individual entrepreneur bankrupt, the following consequences occur:
1) the deadlines for the fulfillment of obligations related to entrepreneurial activity are deemed to have arrived;
2) the accrual of penalties and interest on all types of bankruptcy debts related to entrepreneurial activity is terminated;
3) collection from the debtor for all enforcement documents ceases, with the exception of enforcement documents for the claims of citizens to whom the debtor is responsible for causing harm to life or health, as well as for claims for the recovery of alimony;
4) by a court decision, the license issued to carry out entrepreneurial activity is terminated.
2. The court publishes in one of the official publications of the central body of justice a declaration declaring the individual entrepreneur bankrupt. The announcement indicates the period for filing creditors' claims with 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 filed within the time limits provided for by paragraph 2 of Article 42 of this Law. Based on the results of the consideration, the court issues a ruling on the amount of the claimed creditors' claims and the procedure for their satisfaction.
2. The ruling of the court also establishes the procedure for satisfying the claims of creditors for obligations not related to entrepreneurial activity, which were presented to the court before the relevant decision was made.
Article 44. Satisfaction of creditors' claims
1. Until the creditors' claims are satisfied, court costs are covered from the amount credited to the court's deposit, as well as the costs of paying remuneration to the administrator, rehabilitation, bankruptcy administrator, subject to their appointment.
2. Claims of creditors are satisfied in the order established by Article 21 of the Civil Code of the Republic of Kazakhstan (general part).
3. The volume and procedure for satisfying the claims of creditors of different priority shall be determined according to the rules established by the Law of the Republic of Kazakhstan "On Bankruptcy".
4. The property remaining after the creditors' claims have been satisfied shall be returned to the debtor or distributed among the participants in joint ventures in accordance with the rules established by paragraph 3 of Article 37 of this Law.
Article 45. Unliquidated obligations of an individual
entrepreneur
1. After the completion of settlements with creditors, the debtor declared bankrupt is released from the fulfillment of the remaining obligations related to entrepreneurial activity, except for the claims of citizens to whom the person declared bankrupt is responsible for causing harm to life or health, as well as other personal claims, stipulated by the legislative acts of the Republic of Kazakhstan.
2. Claims for obligations not related to entrepreneurial activity, if such claims were not satisfied in full from the bankruptcy estate, remain in force and may 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 in the process of the debtor's bankruptcy.
Article 46. Out-of-court liquidation of an individual case
entrepreneur
1. Out-of-court liquidation of an individual entrepreneur's case 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 case of an individual entrepreneur, may apply to the court with a petition for the debtor's bankruptcy.
3. On the extrajudicial liquidation of an individual entrepreneur's case, the debtor must make an announcement in one of the official publications of the central body of justice and apply to the registering body to terminate his individual entrepreneurial activity.
4. From the moment of the conclusion of an agreement with creditors on the extrajudicial liquidation of the case of an individual entrepreneur, the consequences provided for by paragraph 1 of Article 42 of this Law occur.
The president
Republic of Kazakhstan
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 ourselves and not depend on anyone.
Let us consider in more detail 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 organization for help, which issues money to everyone.
Initially, it is necessary to study in detail the step-by-step registration procedure and find out about the required package of documents.
When choosing a direction of entrepreneurial activity, it is necessary to draw up a small list of answers to such important questions as:
- can an individual entrepreneur be engaged in this direction, and why is registration of a legal entity necessary;
- from what sources will the financing of entrepreneurial activity be - funds from their own savings or is it financial assistance from creditors;
- how many employees need to be employed;
- what is the expected level of income from this entrepreneurial activity;
- which tax regime is best to choose;
- whether a room / office is needed for normal work activities or not.
In addition, many experts in business also recommend that even before the period when it is necessary to register an individual entrepreneur, conduct a small market research and draw up a business plan. Based on this, it will be possible to see the complete picture of the market position and assess the level of competition.
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The Internet has opened up unlimited opportunities for a person 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 is enshrined in current legislation. It includes:
- original and copy of all completed pages of the applicant's passport;
- 2 photos 3x4;
- original receipt confirming the fact of payment of the state duty for registration of an individual entrepreneur;
- an address certificate issued in the Public Service Center, which is able to confirm the ownership of the premises, which is planned to be used in the process of entrepreneurial activity;
- the corresponding application for registration of an individual entrepreneur.
If, upon registration, tax officials demand and submit any additional document, you can immediately write a complaint to higher authorities about the illegal actions of their subordinates, since the above list is complete.
As for the payment of the state fee, regardless of whether the applicant expressed a desire register an 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 also indicate the tax regime.
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Hundreds of thousands of Kazakhs face the “eternal” problem of lack of money every day. The first thought that comes to mind to a person in a difficult financial situation is related to contacting friends.
What you need to open an individual entrepreneur in Kazakhstan, so it 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 a large cash turnover and low profitability. However, if an entrepreneur sells alcohol or tobacco products, sells petroleum products, or provides accounting, consulting or financial services, then there are grounds for paying taxes on a general basis.
In addition, the legislation of the Republic of Kazakhstan distinguishes several categories of individual entrepreneurs:
- some have annual profits of less than 1400 minimum wages;
- and those whose labor activities are carried out in several regions of the Republic of Kazakhstan.
In simple terms, this regime is not very suitable for aspiring entrepreneurs.
- simplified taxation regime;
This tax regime is chosen by those entrepreneurs who have no more than 25 employees and an annual profit of no more than 1400 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 taxation 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 in the amount of 2% of the estimated profit. Moreover, the tax amount is divided equally: 50% goes to the tax service, the remaining 50% goes to social insurance.
After the direction of labor activity has been chosen, and the entrepreneur has decided on the tax regime, you can proceed to the main process of registering an individual entrepreneur.
Registration of individual entrepreneur Kazakhstan carried out not only in a standard way, but also via the Internet.
To do this, you need to go to the official government portal through which each 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 address of residence must match the one indicated in the applicant's passport.
If the entrepreneur will continue to work in another region, it will be necessary to contact the tax service to submit a corresponding application.
After the online registration was successful, and the required list of documents was accepted, after about 1 day, you will need to contact the territorial department of the tax inspectorate and receive documents confirming the status of an individual entrepreneur.
It is worth noting that registering an IP online implies the presence of minimal PC skills. If it was not possible to complete the procedure via the Internet, you can use a more reliable option - take the necessary list of documents personally to the tax office.
Personal contact has many advantages over online registration, because if you have any questions, you can clarify all the necessary information immediately upon contact.
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 inspection.
An employee of the tax inspectorate accepts a package of documents laid down at the legislative level 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 the registration of an individual entrepreneur in Kazakhstan is carried out according to the place of residence of the applicant, the possibility of registration of entrepreneurial activity in the Public Service Center is allowed. The period for making a decision is standard - no more than 2 calendar days.
Citizens who have firmly decided to engage in their own business should be mindful of the possible risks that they will face.
These include:
- unscrupulous suppliers who can disrupt the delivery period of the goods;
- mistrust of clients at the start of business (it has yet to be earned);
- the presence of competitors;
- etc.
The main thing that every aspiring entrepreneur needs to remember is patience, which many people lack at the beginning of their journey. Developing your own business requires a lot of time, and in order to get a stable profit, you will need to make the most of your efforts.
Often, financial investments are needed to successfully promote your product, and only then the profit cannot be made to wait long.
Got a job for a pittance? Start a business. Yes, this path is not for everyone, but this is the only way to gain financial freedom. A worthwhile business idea must be implemented. To do this, you need to issue an IP. Let's figure out how to open an individual entrepreneur in Kazakhstan 2017.
How to open an individual entrepreneur in Kazakhstan on a simplified basis
For those who do not know what an IP is, we explain. This is an abbreviation that stands for "individual entrepreneur" - an individual who is engaged in business with the aim of generating income.
Each entrepreneur pays taxes according to a certain scheme. The most attractive of them is a simplified form of taxation (popularly - a simplified form). Why? There are several reasons:
- reporting is easy to handle without an accountant;
- there are no serious restrictions on the number of employees and the amount of working capital;
- rate of 3% per year + 10% from the salary of each employee.
According to the simplified system, enterprises operate whose income for six months does not exceed 1400 minimum wages. In 2017, the minimum wage is equal to 24,459 tenge. In addition, there is a limitation on the number of personnel - no more than 25 people (including individual entrepreneurs).
Note... The special tax regime is not applicable to some types of business: accounting and audit; consulting; acceptance of glass containers and scrap metal (non-ferrous; black); production, storage and sale of excisable products; sale of gasoline, diesel fuel and fuel oil; mining.
An alternative to simplification is the opening of 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. The patent only needs to pay 2% of the estimated income.
We figured out the definitions, now let's move on to practical information. What do you need to open an IP? Actually, nothing.
Previously, in order to obtain a certificate of starting a business, it was necessary to collect a heap of documents and submit an application in the prescribed form. It was not difficult, but now you don't even need to do that.
Since January 1, 2017, significant changes have come into force in the Tax Code of the Republic of Kazakhstan for individual entrepreneurs. Now an individual or legal entity needs to notify state bodies about starting their own business in writing or electronic form. It's enough.
You don't need any permits or other bureaucratic nonsense. By the way, you don't have to worry about bills either: the state duty has been abolished. According to experts, these innovations will reduce the 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 data is correct, you can safely go and develop your business.
How to open an individual entrepreneur in Kazakhstan online
A trip to government agencies is not the most pleasant pastime even when opening an individual entrepreneur in Kazakhstan. If you do not have time or desire to communicate with representatives of the tax service, submit a notification via the Internet.
You can open an IP online on the e-government website, but for this you must have a digital signature.
Stages of registration of IP online:
- Go to the elicense.kz website and click the "Login" button in the upper right corner. Fill in the login and password fields or log in to the system using EDS. Once on the page with a list of services, select "Service".
- Further in the section of the list of services "Notification procedure" click "Notification of the beginning of activities as an individual entrepreneur."
- After that, you will be taken to a page where you need to make a choice in favor of the primary notification.
- Then click on the button "Order service online", it is on the left.
- The next step is to fill out an application. Personal data will be filled in automatically if you entered the service using EDS.
- In the last section, click the "Submit" button. We are waiting for the inscription "IP registration is possible" appears.
- Click "Next" and fill in the fields on the second page. Indicate the name of the company, tax form, address, etc.
- Click on the "Next" button and sign the notification with an electronic signature.
This completes the registration of an individual entrepreneur in Kazakhstan. It remains to wait for a response from government agencies. It usually takes a little time to review the notification.
As soon as this happens, you will receive a message that can be read in the "My notifications" section of your personal account. If there are no problems, the received permission can be viewed in the section "My permits".
Can I get a certificate on hand? No, the physical document on registration of an individual entrepreneur is kept by the tax office.
It is not difficult to register a business in Kazakhstan. All that is required is to submit a notification application.
If you can't do this 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 the conditions for small and medium-sized businesses. We hope that work in this direction will continue.
IP registration rules (individual entrepreneur. - Ed.) in Kazakhstan have changed. Since January 2017, the declarative registration procedure has been transferred to notification, the correspondent of the business information center reports.
This means that now an individual is no longer submitting an application to the tax authorities, but a notification in the prescribed form about his intention to register as an individual entrepreneur. As the website of the Almaty State Revenue Department explained, an individual will have the right to start entrepreneurial activity from the moment this notification is sent, « which is already a confirmation of registration as an individual entrepreneur » .
If a joint individual enterprise is registered, its authorized person provides a power of attorney signed on behalf of all participants in the joint venture.
You can send a notification in two ways: electronically - through the e-license portal of the Republic of Kazakhstan (both without leaving your home and in public service centers); or in private on paper - through the Centers for the provision of services of regional departments of state revenue. Thus, it will be possible to register as an individual entrepreneur in just one day.
At the same time, a certificate of state registration in the hands of a newly-made entrepreneur will no longer be issued. The fee for this procedure has also been canceled.
Note that after opening an individual entrepreneur, a businessman needs to choose a special or generally established tax payment regime. If the expected marginal income for the six months does not exceed 1,400 monthly salaries (the minimum wage for 2017 is 24,459 tenge), and the number of employees is no more than 25 people, including the sole proprietor, then in this case the individual entrepreneur chooses a simplified declaration that is submitted every six months. Tax deductions will be 3% of monthly income. In this case, you also need to take care of purchasing a cash register.
A change in the registration data of an individual entrepreneur is made by the tax authority also on the basis of a notification.
This innovation, as Nurlan Rakhymgaliev, head of the public services department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, announced earlier, was introduced “with the aim of creating comfortable conditions for the development of small and medium-sized businesses in Kazakhstan.”
Also from 2017 came into force a number of other important amendments to the Tax Code of the Republic of Kazakhstan... In particular, the procedure for registering as a value added tax (VAT) payer has been simplified, the VAT certificate form has been transferred to an electronic format.
Kazakhstanis will be able to learn about tax arrears from receipts for payment of utilities, as well as via SMS-mailing, or by e-mail. Before going to court to collect debts for land, transport, property tax, fiscal officials were obliged to send a notification to the debtor a month in advance.
In addition, from this year, insurance payments are not considered as income of an individual as compensation for harm caused to the life and health of an employee, not only under compulsory employee accident insurance contracts, but also under annuity insurance contracts.
The bodies of state revenue in Kazakhstan provide 53 types of public services, of which 32 are tax and 20 are customs.