Liquidation of the LLP of the debtor by the tax authorities
The legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy provides for the possibility for the tax authorities to apply to the judicial authorities with an application for the liquidation of the debtor without initiating bankruptcy proceedings in cases of indebtedness to the state budget.
Thus, one of the prerequisites for a tax authority to apply to the court for the liquidation of a debtor without initiating bankruptcy proceedings is the impossibility of establishing the location of the debtor, as well as its participants and officials within 6 (six) consecutive months.
However, until recently, there was no form of a document confirming the impossibility of establishing the location of the debtor, as well as its participants and officials for 6 (six) consecutive months, and the Rules for compiling such a document.
On April 21, 2020, the Order of the First Deputy Prime Minister of the Republic of Kazakhstan – Minister of Finance of the Republic of Kazakhstan dated April 21, 2020 No. 406 “On approval of the Rules for the preparation and form of a document confirming the impossibility of establishing the location of the debtor, as well as its founders (participants) and officials” for six consecutive months.
So, in accordance with the above rules, in the event that all measures and methods are taken to collect tax debts, as well as debts on customs payments, special, anti-dumping, countervailing duties, interest in relation to a legal entity recognized as inactive in accordance with the Code “On Taxes and other obligatory payments to the budget”, an official of the territorial tax authority provides a visit to the location of the debtor, as well as its founders (participants) and officials, indicated in the registration data of information systems of state revenue bodies. When establishing the actual absence at the location of these persons, a second visit is carried out after 6 months.
Based on the results of a visit by an official of a territorial tax authority, a document is drawn up, in the presence of two or more witnesses, confirming the impossibility of establishing the location of the debtor, as well as its participants and officials within 6 consecutive months, which is one of the grounds for applying to the tax court body with a statement on the liquidation of the debtor without initiating bankruptcy proceedings.
Summing up the foregoing, we conclude that the approval of the form of the document and the rules for compiling a document confirming the impossibility of establishing the location of the debtor, as well as its founders (participants) and officials within 6 consecutive months will allow the tax authorities to more and more often apply to the institution liquidation of the debtor without initiating bankruptcy proceedings, and the forced termination of the enterprise’s activities will undoubtedly lead to the cessation of the accumulation of debt obligations of the enterprise, as well as to a decrease in the share of unscrupulous entrepreneurial activity, which is fraught with a violation of the rights of both the state, business entities, and ordinary citizens.
Active participation in the course of the election campaign of the Nur-Otan party
The representative of the law firm KORGAN – senior lawyer Dmitry Matsura took an active part in the election campaign of the Nur-Otan party in the recent elections to the Mazhilis of the Parliament of the Republic of Kazakhstan and maslikhats.
The work of our lawyer was appreciated by the Nur-Otan party and a letter of thanks signed by Elbasy Nazarbayev N.A. was presented.
In a solemn atmosphere, a letter of thanks was presented by Badina Yulia Viktorovna – First Deputy Chairman of the Karaganda City Branch of the Nur-Otan Party.
Monthly calculated MCI in 2020
2020
1. Monthly calculation index (MCI) – 2,651 tenge;
2. The minimum wage is 42,500 tenge;
3. The amount of the state basic pension payment – 38,636 tenge;
4. The minimum pension is 38,636 tenge;
5. The subsistence minimum for calculating the size of basic social payments is 31,183 tenge.
2019
1. The minimum wage is 42,500 tenge;
2. The amount of the state basic pension payment – 16,037 tenge;
3. The minimum pension is 36,108 tenge;
4. Monthly calculation index (MCI) – 2,525 tenge;
5. The subsistence minimum for calculating the size of basic social payments is 26,968 tenge.
2018
1. The minimum wage is 28,284 tenge;
2. The amount of the state basic pension payment – 15,274 tenge;
3. The minimum pension is 33,745 tenge;
4. Monthly calculation index (MCI) – 2,405 tenge;
5. The subsistence minimum for calculating the size of basic social payments is 28,284 tenge.
2017
1. The minimum wage is 24,459 tenge;
2. The amount of the state basic pension payment – 12,802 tenge;
3. The minimum pension is 28,148 tenge;
4. Monthly calculation index (MCI) – 2,269 tenge;
5. The subsistence minimum for calculating the size of basic social payments is 24,459 tenge.
2016
1) minimum wage – 22,859 tenge;
2) the amount of the state basic pension payment – 11,965 tenge;
3) the minimum pension is 25,824 tenge;
4) monthly calculation index for calculating benefits and other social payments, as well as the application of penalties, taxes and other payments in accordance with the legislation of the Republic of Kazakhstan – 2,121 tenge;
5) the subsistence minimum for calculating the size of basic social payments – 22,859 tenge.
2015
1) minimum wage – 21,364 tenge;
2) the amount of the state basic pension payment – 11,182 tenge;
3) the minimum pension is 23,692 tenge;
4) monthly calculation index for calculating benefits and other social payments, as well as the application of penalties, taxes and other payments in accordance with the legislation of the Republic of Kazakhstan – 1,982 tenge;
5) the subsistence minimum for calculating the size of basic social payments – 21,364 tenge.
2014
1) minimum wage – 19,966 tenge;
2) the amount of the state basic pension payment – 9,983 tenge;
3) the minimum pension is 20,782 tenge;
4) monthly calculation index for calculating benefits and other social payments, as well as for applying penalties, taxes and other payments in accordance with the legislation of the Republic of Kazakhstan – 1,852 tenge;
5) the subsistence minimum for calculating the size of basic social payments – 19,966 tenge.
6) the amount of the state basic pension payment – 10,450 tenge;
7) the minimum pension is 21,736 tenge.
Measures to support entrepreneurship
Decree of the Government of the Republic of Kazakhstan dated March 20, 2020 No. 126
1. For 2020 exempt from:
1.1. payment of property tax by legal entities and individual entrepreneurs for large shopping facilities, shopping and entertainment centers, cinema halls, theaters, exhibitions and sports and recreational and sports facilities;
1.2. land tax on agricultural land producers of agricultural products;
1.3. individual income tax individual entrepreneurs working in accordance with the generally established procedure for taxation.
2. For taxpayers specified in clauses 1.1. and 1.2. of paragraph 1, for all taxes, the accrual of penalties on tax obligations not fulfilled on time until August 15, 2020 was suspended and the deadlines for submitting tax reports were postponed to the 3rd quarter of 2020.
3. Cattle and breeding chickens are included in the list of imported goods for which VAT will be paid by the offset method.
Decree of the Government of the Republic of Kazakhstan dated March 27, 2020 No. 141
1. For the period up to 01.10.2020, the VAT rate is set at 8% when making turnovers on the sale and import of goods included in the list of socially significant food products, approved by the Decree of the Government of the Republic of Kazakhstan dated 01.03.2010 No. 145.
2. For the period until December 31, 2020, manufacturers of excisable goods in the territory of the Republic of Kazakhstan for gasoline (except for aviation), diesel fuel sold for export are exempted from paying excises.
3. For 2020, legal entities and individual entrepreneurs are exempted from paying property tax on objects of taxation used in the implementation of entrepreneurial activities in the field of tourism, catering and hotel services.
4. For taxpayers classified as micro, small or medium-sized businesses in accordance with the Entrepreneurial Code of the Republic of Kazakhstan:
4.1. a deferment of the payment deadline for all taxes and other obligatory payments to the budget, as well as social payments, was granted until 06/01/2020;
4.2. until 01.06.2020, the adoption of measures regarding the application of methods for ensuring the fulfillment of tax obligations that were not fulfilled on time and the enforcement of tax and customs debts, as well as debts on social payments, were suspended, with the exception of taxpayers with a high degree of risk;
4.3. extended until 06/01/2020, the deadlines for the execution of the notification provided for by subparagraph 10) of paragraph 2 of Article 114 of the Code of the Republic of Kazakhstan dated 12/25/2017 “On taxes and other obligatory payments to the budget” (Tax Code), occurring during the state of emergency (from 15.03 .2020 to 15.04.2020), except for high-risk taxpayers;
4.4. the timing of inspections carried out by state revenue bodies was suspended for the period of emergency, while the suspension period is not included in the inspection period.
Decree of the Government of the Republic of Kazakhstan dated March 27, 2020 No. 142
1. When holding annual general meetings of shareholders (participants) in accordance with the procedure established by law, the state bodies exercising the rights to own and use the state block of shares (stakes in the authorized capital) of the JSC (LLP) are instructed to take measures to direct part of the net income of the JSC (LLP) for the payment of dividends (income) in the amount of up to 100 (one hundred)% of the amount of net income at the end of 2019, reflected in the annual financial statements, and their timely transfer.
2. National Welfare Fund Samruk-Kazyna JSC, in accordance with the procedure established by law, was instructed to take measures to direct net income for the payment of dividends in the amount of up to 100 (one hundred)% based on the results of 2019.
3. To state bodies exercising the rights of ownership and use of the state block of shares (stakes in the authorized capital) of JSC (LLP), based on the results of 2020. and subsequent years, when holding annual general meetings of shareholders (participants) in accordance with the procedure established by law, it was instructed to take measures to direct part of the net income of the JSC (LLP) for the payment of dividends (income) in the amount of at least 70 (seventy)% of the amount of net income reflected in consolidated annual financial statements, and in the absence of a subsidiary (subsidiaries) organization (organizations), in the unconsolidated annual financial statements, and their timely transfer.
4. The establishment of a part of the net income for a JSC (LLP) for the payment of dividends (income) in the amount below the percentage determined in accordance with paragraph 3 is subject to mandatory consideration by the Republican Budget Commission.
Decree of the Government of the Republic of Kazakhstan dated April 20, 2020 No. 224
1. Exempt from payment:
1.1. IIT held at the source of payment;
1.2. PIT paid independently by a person engaged in private practice;
1.3. social tax, CPV, CPV, social contributions, contributions and deductions for compulsory health insurance (with the exception of those paid by an individual entrepreneur for himself):
– from April 1, 2020 to 01.10.2020 subjects of micro, small or medium-sized businesses and persons engaged in private practice (the list includes 29 types of economic activity – Appendix 1 to the resolution);
– from April 1, 2020 until 07/01/2020, large business entities (the list includes 10 types of economic activity – Appendix 2 to the resolution).
2. Exempted from paying property tax for the period from 04/01/2020. until 01.10.2020, private practitioners, as well as runways at airfields and airport terminals.
3. Until 01.01.2021 for taxpayers – residents of the Republic of Kazakhstan, engaged in the activities of air passenger transport – a deferment was granted for the payment of calculated VAT for a non-resident for maintenance and legal support of aircraft leasing transactions. At the same time, these taxpayers shall offset the amount of calculated VAT for a non-resident in the tax period in which such purchase of works, services from a non-resident is recognized as taxable turnover, provided that the amount of calculated VAT was paid to the budget before 01/01/2021.
4. Released from 03/01/2020. from the payment of individual income tax withheld at the source of payment, social tax, CPC, CPC, social contributions, contributions and deductions for compulsory health insurance, employees involved in anti-epidemic measures, for allowances paid from 03/01/2020. in accordance with the order of the Minister of Health of the Republic of Kazakhstan dated April 4, 2020 No. 28/2020
5. The deadline for submitting tax reporting forms for 2019 obligations has been postponed from 03/31/2020. as of May 31, 2020
State duty rates in courts
1. From statements of claim submitted to the court, statements of special proceedings, statements (complaints) in cases of special proceedings, applications for issuing a court order, applications for issuing a duplicate writ of execution, applications for issuing writ of execution for the enforcement of decisions of arbitration, arbitration court and foreign courts, applications for re-issuance of copies of judicial acts, writ of execution and other documents, the state fee is charged in the following amounts:
1) from statements of claim of a property nature:
– for individuals – 1 percent of the amount of the claim;
– for legal entities – 3 percent of the amount of the claim;
2) from complaints about unlawful actions of state bodies and their officials that infringe on the rights of individuals – 30 percent;
3) from complaints about illegal actions of state bodies and their officials that infringe the rights of legal entities – 500 percent;
4) from applications for contesting notifications on acts of tax audits:
– for individual entrepreneurs and peasant or farm enterprises – 0.1 percent of the disputed amount of taxes and other obligatory payments to the budget (including penalties) specified in the notification;
– for legal entities – 1 percent of the disputed amount of taxes and other obligatory payments to the budget (including penalties) indicated in the notification;
5) from claims for divorce – 30 percent.
In cases of division of property upon dissolution of marriage, the fee is determined from the value of the claim in accordance with subparagraph 1) of this paragraph;
6) from statements of claim for the division of property upon dissolution of marriage with persons recognized in the established manner as missing or incapacitated due to mental illness or dementia, or with persons sentenced to imprisonment for a term of more than three years – in accordance with subparagraph 1) of this paragraph;
7) from statements of claim for changing or terminating a contract for renting a dwelling, for extending the term for accepting an inheritance, for releasing property from attachment and from other statements of claim of a non-property nature or not subject to assessment – 50 percent;
8) from applications of special proceedings, applications (complaints) in cases of special proceedings, with the exception of those specified in subparagraphs 2), 3), 4) and 13) of this paragraph – 50 percent;
9) from applications for appealing the decisions of an arbitration court, petitions for the annulment of arbitral awards – 50 percent of the amount of the state fee charged when filing a claim of a non-property nature with the court of the Republic of Kazakhstan, and for property disputes – from the amount of the state fee charged when filing a claim statements of a property nature to the court of the Republic of Kazakhstan and calculated on the basis of the amount disputed by the applicant;
10) from applications for issuing a court order – 50 percent of the state duty rates specified in subparagraph 1) of this paragraph;
11) from applications for the issuance of a duplicate writ of execution, applications for the issuance of writ of execution for the enforcement of decisions of arbitration, arbitral tribunal and foreign courts – 500 percent;
12) from applications for the repeated issuance of copies (duplicates) of court decisions, sentences, rulings, other court decisions, as well as copies of other documents from the case, issued by the courts at the request of the parties and other persons participating in the case – 10 percent for each document, as well as 3 percent for each page produced;
13) from applications for declaring legal entities bankrupt, for applying a rehabilitation procedure, for applying an accelerated rehabilitation procedure – 500 percent.
2. For statements of claim containing simultaneously claims of a property and non-property nature, the state duty established for statements of claim of a property nature and for statements of claim of a non-property nature shall be levied simultaneously.
Exemption from paying state fees in courts
The following are exempted from payment of state fees in courts:
1) plaintiffs – on claims for the recovery of wages and other claims related to labor activity;
2) plaintiffs – authors, performers and organizations managing their property rights on a collective basis – on claims arising from copyright and related rights;
3) plaintiffs – authors of objects of industrial property – on claims arising from the right to an invention, utility models and industrial designs;
4) plaintiffs – on claims for the recovery of alimony;
5) plaintiffs – on claims for compensation for harm caused by injury or other damage to health, as well as the death of the breadwinner;
6) plaintiffs – on claims for compensation for material damage caused by a criminal offense;
7) individuals and legal entities, except for persons not related to the case – for the issuance of documents to them in connection with criminal cases and alimony cases;
8) plaintiffs – on claims for the recovery of funds to the state as compensation for damage caused to the state by violation of the environmental legislation of the Republic of Kazakhstan;
8-1) applicants – on applications of violations of the electoral rights of citizens and public associations, the rights of citizens and public associations to participate in a republican referendum;
Remark of the RCPI!
Article 541 is to be supplemented with subparagraph 8-2) in accordance with the Law of the Republic of Kazakhstan dated 08.04.2016 No. 491-V (shall be enforced from 01.01.2017).
9) vocational schools and vocational lyceums that provide training for skilled workers and workers with an advanced level of qualification – on claims for the recovery of expenses incurred by the state for the maintenance of students who arbitrarily left educational institutions or were expelled from them;
10) individuals and legal entities who, in cases provided for by the legislation of the Republic of Kazakhstan, applied to the court with a statement in defense of the rights and legally protected interests of other persons or the state;
11) an attorney (agent) who filed a lawsuit to return budget loans, as well as state and state-guaranteed loans in accordance with the budget legislation of the Republic of Kazakhstan;
12) plaintiffs participating in the Great Patriotic War and persons equated to them, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons who have worked (served) for at least six months from 22 June 1941 to May 9, 1945 and not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, disabled people, as well as one of the parents of a disabled person from childhood – in all cases and documents;
13) plaintiffs-oralmans – in all cases and documents related to the acquisition of citizenship of the Republic of Kazakhstan;
14) individuals and legal entities – for filing applications with the court:
– on the cancellation of the court ruling to terminate the proceedings on the case or leave the application without consideration;
– on the postponement or installment plan of the execution of the decision;
– about changing the method and procedure for the execution of the decision;
– on securing claims or replacing one type of security with another;
– on the revision of decisions, rulings or rulings of the court on newly discovered circumstances;
– on the addition or reduction of fines imposed by court rulings;
– on the reversal of the execution of court decisions on the restoration of missed deadlines;
– on the cancellation of a court decision in absentia;
– on placement in special educational organizations and educational organizations with a special regime of detention;
– as well as complaints:
– on the actions of bailiffs;
– private complaints against court rulings on refusal to add up or reduce fines;
– other private complaints against court rulings;
– Complaints against rulings on cases of administrative offenses;
– on the cancellation of a court decision in absentia;
15) bodies of the prosecutor’s office – on all claims;
16) state institutions – when filing claims and appealing court decisions, with the exception of cases of protecting the interests of third parties;
17) public associations of people with disabilities and (or) organizations created by them, in which at least 35 percent of people with hearing, speech, and vision disabilities work – when filing claims in their own interests;
18) policyholders and insurers – on claims arising from compulsory insurance contracts;
19) plaintiffs and defendants – in disputes related to compensation for damage caused to a citizen by illegal conviction, illegal application of a measure of restraint in the form of detention or illegal imposition of an administrative penalty in the form of arrest;
20) the National Bank of the Republic of Kazakhstan, its branches, representative offices and departments – when filing claims on issues within their competence;
21) excluded by the Law of the Republic of Kazakhstan dated 05.07.2012 No. 30-V (shall be enforced ten calendar days after its first official publication);
22) liquidation commissions of forcibly liquidated financial organizations – on claims, applications, complaints filed in the interests of liquidation proceedings;
22-1) temporary administrations of forcibly liquidated financial organizations – on claims, applications, complaints filed in the interests of the temporary administration;
23) banks authorized in accordance with the legislative act of the Republic of Kazakhstan to implement the state investment policy, – when filing claims:
– on the collection of debts on loans issued on a repayable basis at the expense of budgetary funds;
– on foreclosure on property;
– on the bankruptcy of debtors in connection with their failure to fulfill their obligations under external state and state-guaranteed loans, as well as loans issued at the expense of budgetary funds;
23-1) representatives of bondholders – when filing claims on behalf of bondholders on issues of non-fulfillment by issuers of obligations established by the bond issue prospectus;
24) bankruptcy and rehabilitation managers – when filing claims in the interests of the bankruptcy procedure, rehabilitation procedure within their powers provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
25) internal affairs bodies – when submitting applications on issues related to the expulsion of foreigners and stateless persons from the Republic of Kazakhstan for violation of the legislation of the Republic of Kazakhstan.
State duty rates for notarial acts
For the performance of notarial acts, the state fee is charged in the following amounts:
1) for the certification of agreements on the alienation of immovable property (land plots, dwellings, summer cottages, garages, structures and other immovable property) in an urban area:
– if one of the parties is a legal entity, – 1000 percent;
up to 30 monthly calculation indices:
– children, spouse, parents, siblings, grandchildren – 100 percent;
– to other persons – 300 percent;
costing more than 30 monthly calculation indices:
– children, spouse, parents, siblings, grandchildren – 500 percent;
– to other persons – 700 percent;
– if the transaction is made for the purpose of acquiring real estate at the expense of funds received under a mortgage housing loan – 200 percent;
2) for the certification of agreements on the alienation of real estate (land plots, dwellings, dachas, garages, structures and other real estate) in rural areas:
– if one of the parties is a legal entity, – 100 percent;
– children, spouse, parents, siblings, grandchildren – 50 percent;
– to other persons – 70 percent;
3) for the certification of contracts for the alienation of motor vehicles:
– if one of the parties is a legal entity, – 700 percent;
– children, spouse, parents, siblings, grandchildren – 200 percent;
– to other persons – 500 percent;
4) for the certification of lease agreements, loans (except for mortgage housing loan agreements), deposit, leasing, contract, marriage contracts, division of property in common ownership, division of hereditary property, agreements on the payment of alimony, constituent agreements – 500 percent;
5) for certification of housing mortgage loan agreements – 200 percent;
6) for the certification of wills – 100 percent;
7) for the issuance of certificates of the right to inheritance – 100 percent for each issued certificate;
8) for the issuance of a certificate of ownership of a share in the common property of spouses and other persons who have property on the basis of common joint ownership – 100 percent;
9) for certification of powers of attorney for the right to use and dispose of property – 50 percent;
10) for certification of powers of attorney for the right to use and drive motor vehicles without the right to sell – 100 percent;
11) for certification of powers of attorney for the sale, donation, exchange of vehicles – 200 percent;
12) for certification of other powers of attorney:
– for individuals – 10 percent;
– for legal entities – 50 percent;
13) for taking measures to protect hereditary property – 100 percent;
14) for making a sea protest – 50 percent;
15) for certifying the accuracy of copies of documents and extracts from documents (per page):
– for individuals – 5 percent;
– for legal entities – 10 percent;
16) for attesting the authenticity of a signature on documents, as well as the accuracy of the translation of documents from one language into another (for each document):
– for individuals – 3 percent;
– for legal entities – 10 percent;
17) for the transfer of applications of individuals and legal entities to other individuals and legal entities – 20 percent;
18) for the issuance of notarized copies of documents – 20 percent;
19) for issuing a duplicate – 100 percent;
20) for verifying the authenticity of signatures when opening bank accounts (for each document):
– for individuals – 10 percent;
– for legal entities – 50 percent;
21) for certification of real estate pledge agreements, rights of claim and mortgage certificates for mortgage housing loans – 200 percent; for certification of other pledge agreements – 700 percent;
22) for protesting a bill of exchange and for certifying non-payment of a check – 50 per cent;
23) for storage of documents and securities – 10 percent for each month;
24) for certification of suretyship and guarantee agreements – 50 percent;
25) for other notarial acts provided for by other legislative acts of the Republic of Kazakhstan – 20 percent.
How to temporarily suspend a business
The procedure for suspension of business activities
In a state of emergency in the country due to the threat of the spread of the COVID-19 virus, the issue of suspending business activities in order to reduce the tax burden is becoming increasingly relevant.
In accordance with Article 213 of the Tax Code of the Republic of Kazakhstan, taxpayers have the right to suspend their activities by submitting an appropriate tax application to the state revenue department at their location.
The total period for suspending the submission of tax returns should not exceed the periods established by Article 48 of the Tax Code, the specified period may be extended taking into account the general limitation period.
The tax authority, within three working days from the date of receipt of the tax application, is obliged to suspend or refuse to suspend the submission of tax returns. Information on the suspension is published on the website of the State Revenue Committee of the Republic of Kazakhstan no later than the date of the relevant decision.
Suspension may be denied in the following cases:
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- tax debt, debt on social payments as of the date of application;
- of the fact of non-submission:
- established tax reporting, taking into account the limitation period;
- tax application for registration for value added tax in established cases.
- the fact of recognition by the tax authority as inactive in accordance with the established Tax Code cases;
- unfulfilled notifications sent by the tax authority.
If you need to suspend activities, then you can contact KORGAN Law Firm and our specialists will help you in filing an application for suspension of activities.
A court decision was made in favor of the Ukrainian company
On May 20, 2020, KORGAN law firm won a debt and penalty case, where it represented the interests of a Ukrainian company. Despite the current difficulties in the form of a pandemic, our lawyers did a very high-quality work and, regardless of the situation, the interests of clients were fully protected. The essence of the dispute was that, according to the supply agreement, the Kazakh company received money from the Ukrainian company as an advance payment for the supply of goods, but did not fulfill its obligations to supply the goods, in connection with which the Ukrainian company was forced to go to court with a claim for the return of the money. amounts.
According to the Decision of the Specialized Interdistrict Economic Court of Pavlodar Region, Alma Ata Limited Liability Partnership in favor of Skvirsky Plant of Grain Products LLC (Ukraine) recovered a sum of money, a penalty, reimbursement of expenses for paying for the services of a representative in court: 19,865 US dollars of debt, 1 $390 fine, $638 state fee reimbursement, $1,000 representative fee reimbursement.
Another case proved that in any situation the lawyers of Law Firm KORGAN will defend the interests and finances of their clients.
Our company has partners in Ukraine, namely in the city of Kyiv, and therefore we are pleased to inform our clients that, if necessary, our company is ready to provide legal assistance in Ukraine.
State duty rates for registration of acts of civil status
1. For the registration of acts of civil status, for the issuance to citizens of repeated certificates of registration of acts of civil status, as well as certificates in connection with the change, addition, correction and restoration of the record of acts of birth, marriage, divorce, death, the state fee is charged in the following amounts:
1) for registration of marriage – 100 percent;
2) for registration of dissolution of marriage:
– by mutual agreement of spouses who do not have minor children – 200 percent;
– on the basis of a court decision – 150 percent (from one or both spouses);
– on the basis of a court decision with persons recognized in the established manner as missing or incapacitated due to mental illness or dementia, or with persons sentenced for committing a crime to imprisonment for a term of more than three years – 10 percent;
3) for registration of a change of surname, first name or patronymic, nationality and sex – 200 percent;
– for each document issued on this basis of the spouse, children – 50 percent;
4) for the issuance of certificates in connection with the change, addition, correction and restoration of the record of birth, marriage, divorce, death – 50 percent;
5) for the issuance of repeated certificates of registration of acts of civil status – 100 percent;
6) for registration of adoption (adoption) by foreign citizens – 200 percent;
7) for the issuance of certificates to citizens of the Republic of Kazakhstan on the registration of acts of civil status – 30 percent;
8) for requesting certificates of registration of acts of civil status from the CIS countries – 50 percent;
9) for requesting certificates of registration of acts of civil status from foreign countries, with the exception of the CIS countries – 100 percent.
How to get a social security payment in case of income loss
In connection with the announcement by the World Health Organization of the new coronavirus COVID-19 as a pandemic, in order to protect the life and health of citizens throughout the Republic of Kazakhstan, a state of emergency was introduced in accordance with the Decree of the President of the Republic of Kazakhstan No. Kazakhstan”.
The spread of the coronavirus infection COVID-19 has had the most negative impact on all spheres of life, the economic sphere has not bypassed, and has caused significant damage to most organizations and their employees.
The state, realizing the seriousness of the situation, in order to avoid an economic crisis in the country, has taken a number of effective measures and is quite successfully implementing them today. One such measure is social benefits provided for in case of loss of income due to the introduction of a state of emergency. The amount of the social payment is 1 minimum wage, which in 2020 is equal to 42,500 tenge.
The Ministry of Labor and Social Protection of the Population of Kazakhstan has presented instructions for those who have lost their sources of income due to the introduction of a state of emergency in the country due to the coronavirus pandemic.
1. So, if you are an employer and your employees are sent on unpaid leave, you need to apply for employee benefits:
– Log in to the portal egov.kz
– In the upper right corner, click on your own data, select “Electronic appeals”
– In the window that opens, click on the “Create” button
– Fill in all required fields. In the “Content” field, indicate “Assignment of social benefits to participants in the system of compulsory social insurance for the period of the state of emergency”
– Attach an electronic version of the application
– Attach an electronic version of the list of employees
– Submit the application by signing the EDS.
– The answer will come within 3 working days to your personal account on egov.kz.
2. If you are an employee sent on unpaid leave, you must:
– Log in to the portal egov.kz
– In the upper right corner, click on your full name, select “Electronic appeals”
– In the window that opens, click on the “Create” button
– Fill in all fields. In the “Content” field, indicate “Assignment of social benefits to participants in the system of compulsory social insurance for the period of the state of emergency”
– Attach an electronic version of the application
– Attach an electronic version of the list indicating yourself
– Submit the application by signing the EDS.
– The answer will come within 3 working days to your personal account on egov.kz.
3. If you are officially self-employed paying social and/or pension contributions (individual entrepreneur, private practice, providing services (ESP payers), providing services under civil law contracts), you need to:
– Log in to the portal egov.kz
– In the upper right corner, click on your full name, select “Electronic appeals”
– In the window that opens, click on the “Create” button
– Fill in all fields. In the “Content” field, indicate “Assignment of social benefits to participants in the system of compulsory social insurance for the period of the state of emergency”
– Attach an electronic version of the application
– Attach an electronic version of the list indicating yourself
– Submit the application by signing the EDS.
– The answer will come within 3 working days to your personal account on egov.kz.
4. If you are self-employed without paying any deductions (eg taxi driver, nanny, etc.), you need to:
– Pay the CAP (2,651 tenge in the city, 1,325.5 tenge in rural areas). This can be done in the mobile applications of the banks “Halyk Bank of Kazakhstan”, “Fortebank”, “Sberbank”, “JusanBank”, “Bank Center Credit”, “Kaspi Bank”, in the branches of banks and Kazpost, as well as via SMS.
– Log in to the portal egov.kz
– In the upper right corner, click on your full name, select “Electronic appeals”
– In the window that opens, click on the “Create” button
– Fill in all fields. In the “Content” field, indicate “Assignment of social benefits to participants in the system of compulsory social insurance for the period of the state of emergency”
– Attach an electronic version of the application
– Attach an electronic version of the list indicating yourself
– Submit the application by signing the EDS.
– The answer will come within 3 days to your personal account on egov.kz.
5. If you have lost your job (fired), the Ministry of Labor is ready to help you find a job. Only if you have not been able to find a job can you be entitled to unemployment benefits.
For this you need:
– Log in to the portal egov.kz
– In the employment and employment section, select the service “registration of job seekers”
– Order the service online, fill in all the fields and send the application by signing the EDS.
– Within 3 days you must try to find a job. You can do this at enbek.kz. The employment center will also offer vacancies. Only if a job is not found during this period, the citizen is remotely assigned the status of unemployed (if necessary, an employee of the Center for Healthcare will contact you for additional information).
– The payment will be assigned automatically and will amount to 40% of the salary.
If you have any difficulties with obtaining benefits, then you can contact the KORGAN Law Company and our specialists will help you with the preparation of an application to the authorized body and receive social benefits in case of loss of income.
Fee rates for engaging in certain types of activities
| No. | Types of registration actions | Rates (MCI) |
|---|---|---|
|
1 |
2 |
3 |
|
For state (account) registration |
||
|
1.1. |
for state registration (re-registration), |
|
|
1.1.1. |
legal entities, their branches and representative offices |
6.5 |
|
1.1.2. |
legal entities that are subjects of small |
2 |
|
1.1.3. |
political parties, their branches and |
14 |
|
1.2. |
for state registration (re-registration), |
|
|
1.2.1. |
for state registration of the termination of |
1 |
|
1.2.2. |
for re-registration |
0.5 |
|
1.3. |
for state registration (re-registration), |
|
|
1.3.1. |
for registration (including in case of reorganization in |
2 |
|
1.3.2. |
for re-registration, state registration |
1 |
|
For state registration of individual |
||
|
2.1. |
for registration of individual entrepreneurs |
2 |
|
For state registration of rights to real estate: |
||
|
3.1. |
for registration of the emergence of property rights, |
|
|
3.1.1. |
for an apartment, an individual residential building (with |
0.5 * |
|
3.1.2. |
to an apartment building (with utility |
8 * |
|
3.1.3. |
for garages |
0.5 * |
|
3.1.4. |
for non-residential property complexes |
|
|
3.1.4.1. |
single object |
10 * |
|
3.1.4.2. |
from two to five separate objects |
15 * |
|
3.1.4.3. |
six to ten free-standing objects |
20 * |
|
3.1.4.4. |
over ten separate objects |
25 * |
|
3.2. |
for small businesses: |
|
|
3.2.1. |
for registration of the emergence of the right of ownership, |
1 |
|
3.3. |
for registration of property rights, |
0.5 * |
|
3.4. |
for registering an easement (regardless of objects) |
0.5 |
|
3.5. |
for registering a condominium object |
1 |
|
3.6. |
for registering the issuance of a mortgage certificate and |
0.25 * |
|
3.7. |
for registration of changes in the data of the copyright holder, |
0.25 * |
|
3.8. |
for registering the termination of the right to real estate |
0.25 * |
|
3.9. |
for registration of the termination of an encumbrance not |
0.25 * |
|
3.10. |
for registering the assignment of the right to claim under a |
0.25 * |
|
3.11. |
for registration of a change in the right or encumbrance |
0.25 * |
|
3.12. |
for registration of other rights to real estate, |
0.5 * |
|
3.13. |
for registration of legal claims |
0.25 |
|
3.14. |
for registration of an encumbrance (termination |
0 |
|
3.15. |
for registration of the right to real estate |
0 |
|
3.16. |
for the systematic registration of previously arisen |
0 |
|
3.17. |
for registration of changes in the identification |
0 |
|
3.18. |
for issuing a duplicate of the title |
0.25 |
|
for the state registration of a pledge of movable property |
– |
|
|
4.1. |
for registering a pledge of movable property and |
– |
|
4.1.1. |
from individuals |
1 |
|
4.1.2. |
from legal entities |
5 |
|
4.2. |
for issuing a duplicate of a document certifying |
0.5 |
|
For the state registration of vehicles |
||
|
6.1. |
for state registration: |
|
|
6.1.1. |
mechanical vehicle or trailer |
0.25 |
|
6.1.2. |
marine vessels |
60 |
|
6.1.3. |
river boats |
15 |
|
6.1.4. |
small fleet vessels: |
|
|
6.1.4.1. |
self-propelled small boats with power over 50 |
3 |
|
6.1.4.2. |
self-propelled small boats with power up to 50 |
2 |
|
6.1.4.3. |
non-self-propelled small boats |
1.5 |
|
6.1.5. |
civil aircraft |
7 |
|
6.1.6. |
space objects and rights to them |
14 |
|
6.1.7. |
urban rail transport |
0.25 |
|
6.1.8. |
railway traction and multiple unit rolling stock |
0.25 |
|
6.2 |
for re-registration: |
|
|
6.2.1. |
motor vehicle or trailer |
0.25 |
|
6.2.2. |
marine vessels |
30 |
|
6.2.3. |
river boats |
7.5 |
|
6.2.4. |
small fleet vessels: |
|
|
6.2.4.1. |
self-propelled small boats with power over 50 |
1.5 |
|
6.2.4.2. |
self-propelled small boats with power up to 50 |
1 |
|
6.2.4.3. |
non-self-propelled small boats |
0.75 |
|
6.2.5. |
civil aircraft |
7 |
|
6.2.6. |
urban rail transport |
0.25 |
|
6.2.7. |
railway traction and multiple unit rolling stock |
0.25 |
|
6.3. |
for issuing a duplicate of the document certifying |
|
|
6.3.1. |
motor vehicle or trailer |
0.25 |
|
6.3.2. |
marine vessels |
15 |
|
6.3.3. |
river boats |
3.75 |
|
6.3.4. |
small fleet vessels: |
|
|
6.3.4.1. |
self-propelled small boats with power over 50 |
0.75 |
|
6.3.4.2. |
self-propelled small boats with power up to 50 |
0.5 |
|
6.3.4.3. |
non-self-propelled small boats |
0.38 |
|
6.3.5. |
civil aircraft |
3.5 |
|
6.3.6. |
space objects and rights to them |
3.5 |
|
6.3.7. |
urban rail transport |
0.25 |
|
6.3.8. |
railway traction and multiple unit rolling stock |
0.25 |
|
For state registration of medicinal products, medical devices and medical equipment, as well as their re-registration: |
||
|
7.1. |
for registration of medicines, medical devices and medical equipment |
11 |
|
7.2. |
for re-registration of medicines, medical devices and medical equipment |
5 |
|
7.3. |
for issuing a duplicate of the document certifying |
0.7 |
|
For state registration of rights to |
||
|
8.1. |
for registration of rights to works protected |
3 |
|
8.2. |
Excluded by the Law of the Republic of Kazakhstan dated 10.07.2012 No. 36-V (entered in |
|
|
8.2.1. |
||
|
8.2.2. |
||
|
8.3. |
for issuing a duplicate of the document certifying |
2 |
|
for state registration (registration |
||
|
9.1. |
children’s and science theme |
2 |
|
9.2. |
Other topics |
5 |
|
9.3. |
for issuing a duplicate of the document certifying |
|
|
9.3.1. |
children’s and science theme |
1.6 |
|
9.3.2. |
Other topics |
4 |
The Supreme Court adopted amendments to the normative resolution on tax disputes
The Supreme Court of the Republic of Kazakhstan on March 4, 2020 issued a regulatory resolution “On Amendments to the Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated June 29, 2017 No. 4 “On Judicial Practice in the Application of Tax Legislation”, which put an end to “ i” in the issue of interpretation of judicial practice not in favor of taxpayers.
Thus, by this normative resolution, the Supreme Court of the Republic of Kazakhstan excluded paragraph 4 and paragraph 3 of paragraph 6 from the above-mentioned Resolution, concerning the right of tax authorities to initiate claims for recognition of transactions as invalid in civil proceedings.
In simple terms, for an entrepreneur, this means the following: if earlier (before the said decision was made) you had relationships with many counterparties, one of which, according to the tax authorities, is unreliable, then transactions concluded between you and your counterparties, including, but not limited to, “ unreliable” counterparty, at the initiative of the tax authorities in a civil procedure, they could be declared invalid, which served as the basis for excluding invoices from the offset and additional accrual of taxes to your organization, as well as, accordingly, the amounts of penalties, sometimes the total amount of additional charges and penalties could reach such sizes that it threatened the further financial stability and, in general, the ability of your organization to function.
Among other things, in some cases, such court decisions were the basis for bringing the entrepreneur to criminal liability.
The established judicial practice, the initiation of such claims and their subsequent satisfaction by the judiciary, caused unimaginable losses to trustworthy entrepreneurs and adversely affected the business environment in the country as a whole, moreover, the burden on the judiciary increased: the percentage of such claims increased sharply against the background of other civil cases, and since the demands of most of these claims were satisfied by the courts, this undermined the authority of the judiciary and the level of trust in the courts on the part of entrepreneurs.
The growth of justified dissatisfaction among entrepreneurs who found themselves “in the field of view” of the tax authorities motivated the Supreme Court to stand up for trustworthy entrepreneurs and issue a regulatory decree that cancels the right of the tax authorities to initiate claims for recognition of transactions as invalid in civil proceedings. At the same time, as of today, the tax authorities continue to initiate claims for the recognition of transactions as invalid, but the main thing is that today, the Supreme Court has sided with entrepreneurs in such litigation.
The Supreme Court of the Republic of Kazakhstan on March 4, 2020 issued a regulatory resolution “On Amendments to the Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated June 29, 2017 No. 4 “On Judicial Practice in the Application of Tax Legislation”, which put an end to “ i” in the issue of interpretation of judicial practice not in favor of taxpayers. Thus, by this normative resolution, the Supreme Court of the Republic of Kazakhstan excluded paragraph 4 and paragraph 3 of paragraph 6 from the above-mentioned Resolution, concerning the right of tax authorities to initiate claims for recognition of transactions as invalid in civil proceedings. In simple terms, for an entrepreneur, this means the following: if earlier (before the said decision was made) you had relationships with many counterparties, one of which, according to the tax authorities, is unreliable, then transactions concluded between you and your counterparties, including, but not limited to, “ unreliable” counterparty, at the initiative of the tax authorities in a civil procedure, they could be declared invalid, which served as the basis for excluding invoices from the offset and additional accrual of taxes to your organization, as well as, accordingly, the amounts of penalties, sometimes the total amount of additional charges and penalties could reach such sizes that it threatened the further financial stability and, in general, the ability of your organization to function. Among other things, in some cases, such court decisions were the basis for bringing the entrepreneur to criminal liability. The established judicial practice, the initiation of such claims and their subsequent satisfaction by the judiciary, caused unimaginable losses to trustworthy entrepreneurs and adversely affected the business environment in the country as a whole, moreover, the burden on the judiciary increased: the percentage of such claims increased sharply against the background of other civil cases, and since the demands of most of these claims were satisfied by the courts, this undermined the authority of the judiciary and the level of trust in the courts on the part of entrepreneurs. The growth of justified dissatisfaction among entrepreneurs who found themselves “in the field of view” of the tax authorities motivated the Supreme Court to stand up for trustworthy entrepreneurs and issue a regulatory decree that cancels the right of the tax authorities to initiate claims for recognition of transactions as invalid in civil proceedings. At the same time, as of today, the tax authorities continue to initiate claims for the recognition of transactions as invalid, but the main thing is that today, the Supreme Court has sided with entrepreneurs in such litigation.
The conditions for registration of foreign citizens arriving in Kazakhstan have changed
At the beginning of this year, some changes were made to the migration legislation of Kazakhstan, including changes in registration, notification, and terms of stay of foreign citizens.
From January 10, 2020, the obligation to notify the arriving foreigner has passed to the receiving party, whether it be the employer or the owner of the home. There are two ways to notify the migration service:
Clearly, by filling out a notice of the established form;
Through the visa and migration portal, if you have an EDS.
The notification is submitted within three working days from the date of arrival of the foreign citizen. For violation of the requirements of migration legislation, administrative liability is provided, in accordance with Art. 518 Code of Administrative Offenses:
“Failure of the host person to take measures for the timely registration of foreigners and stateless persons or execution of documents for the right of their stay in the Republic of Kazakhstan, or their departure from the Republic of Kazakhstan after a certain period of stay, or untimely informing the internal affairs bodies about the immigrants staying with them – entails a warning on individuals, a fine on officials, small businesses or non-profit organizations in the amount of ten, on medium-sized businesses – in the amount of fifteen, on large businesses – in the amount of twenty monthly calculation indices.
The notification indicates the date of arrival of the foreign citizen and the period for which he entered.
Also, a notification is submitted when an immigrant changes his temporary place of residence in the Republic of Kazakhstan, by the receiving party within three working days.
Responsibility for the accuracy of all data provided is again the receiving party.
When do you need to re-register a legal entity?
Quite often, organizations engaged in entrepreneurial activities need to change the director, change the founders, change the address of the company, and more. Depending on the changes made, it is required to re-register the legal entity or register the changes and additions to the constituent documents of the legal entity (without re-registration).
In accordance with the legislation of the Republic of Kazakhstan, a legal entity is subject to re-registration in the following cases:
- reducing the size of the authorized capital;
- name changes;
- changing members.
In all other cases, such as a change of location of a legal entity or the head of an organization, an increase in the authorized capital, a change of address, it is required to register the changes and additions made to the constituent documents.
The main difference between re-registration and amendments to the constituent documents is the fee for the re-registration procedure, the cost of which is established by the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget (Tax Code)”, as well as liability for untimely re-registration of a legal entity. Unlike re-registration, no fee is charged for registration of amendments and additions to constituent documents. When re-registering and making changes to the constituent documents, the entire list of documents is prepared by our team of professional lawyers with extensive experience in registration and re-registration of organizations.
Entrepreneurs should pay special attention to the fact that administrative liability is provided for untimely re-registration of a legal entity, as in accordance with Article 466 of the Code of Administrative Offenses of the Republic of Kazakhstan:
Carrying out activities without re-registration of a legal entity, its branches and representative offices in cases provided for by law – entails a warning or a fine for officials, small businesses or non-profit organizations in the amount of ten, for medium-sized businesses – in the amount of twenty, for large businesses – in the amount of forty monthly calculation indices.
Untimely notification of the registering authority about a change in the location of a legal entity – entails a warning or a fine for officials, small businesses or non-profit organizations in the amount of five, for medium-sized businesses – in the amount of ten, for large businesses – in the amount of thirty monthly calculation indices.
For more than 6 years, KORGAN Law Firm has been providing legal services to support corporate clients in the process of re-registration of a legal entity and registration of amendments and additions to their constituent documents. Thus, over the entire period of its existence, our organization has provided services for the re-registration of more than 100 commercial and non-profit organizations, as well as services for the registration of amendments to the constituent documents of more than 200 organizations.
So, if you need to change the head of your organization, change the name, or if you sell all or part of your share to other persons and you need to register all these changes, then KORGAN law firm will accompany you at all stages, from preparing all the necessary documents to filing of these documents to the authorized bodies and obtaining the final result.
Measures to support entrepreneurship in a state of emergency
On March 23, 2020, the President of the Republic of Kazakhstan Tokayev K.K. A meeting of the State Commission on the state of emergency was held.
The meeting highlighted the main points on stabilizing the economic situation in the country in a state of emergency.
The total package of anti-crisis measures, excluding tax preferences and support at the local level, will amount to 4.4 trillion tenge or $10 billion.
The main points of the speech, which relate to the support of entrepreneurship:
1. The President instructed to review the methods of work with an emphasis on prevention, excluding any facts of pressure on entrepreneurs from the power bloc and fiscal authorities for the period of the crisis. It was instructed to review the priorities in the work of the anti-corruption service for the period of the state of emergency, with an emphasis on prevention.
2. Instruction on the development of a set of measures for tax incentives for business activity and ensuring price stability.
In this connection, it is necessary to provide SMEs with a deferment for the payment of all types of taxes and other obligatory payments for a period of 3 months, without accruing fines and penalties.
You should also consider the need for a temporary reduction in VAT on agricultural products and food products, zeroing customs duties on critical imports, and so on.
3. As part of supporting the national economy, one of the effective mechanisms to support these sectors will be the suspension of payments of principal and interest on all loans to small and medium-sized businesses affected by the current negative situation.
4. The Ministry of Finance is obliged to strengthen control over the fulfillment of contractual obligations by state bodies in the framework of public procurement.
All payments for actually rendered services and works must be made within 5 days. Delay, the demand for additional paperwork should be excluded.
State bodies and quasi-state companies should not charge penalties and include the supplier in the register of unreliable suppliers if the failure to fulfill the contract is associated with current negative developments in the economy.
It is required to form a register of domestic producers as soon as possible and introduce a special regime for public procurement, providing for the abolition of the need to make a security deposit or a bank guarantee.
The relevant Decree has already been signed, which should be implemented by the Government.
5. The President instructed to increase funding for the “Economy of Simple Things” program up to 1 trillion tenge.
These are significant funds provided at an affordable rate of 6% per annum. They can be used primarily for investment purposes.
In addition to this, the President decided to provide another 600 billion tenge for lending to working capital of small and medium-sized businesses at 8% per annum.
6. Another tool to support business activity and employment will be a special program “Employment Roadmap”. This tool has performed well during previous crises.
The President instructed to ensure its financing at the level of at least 300 billion tenge.
On the basis of incoming applications from the regions, we have reserves to increase it to 1 trillion tenge. This will create 250,000 jobs and help us implement not only local facilities, but also a number of republican ones, including the construction of reservoirs, dams and other structures.
The National Bank should help the Government to finance this initiative.
License fee for the right to engage in certain types of activities
| No. | Types of licensed activities | Charge rates, in MCI |
|---|---|---|
|
1 |
2 |
3 |
|
Fee rates for the right to engage in certain types of activities |
||
|
1.1. |
Excluded by the Law of the Republic of Kazakhstan dated 10.07.2012 No. 36-V (shall be enforced from 01/01/2013) |
|
|
1.2. |
Design (technological) and (or) |
10 |
|
1.3. |
Excluded by the Law of the Republic of Kazakhstan dated 10.07.2012 No. 36-V (shall be enforced from 01/01/2013) |
|
|
1.4. |
Excluded by the Law of the Republic of Kazakhstan dated 15.07.2011 No. 461-IV (shall be enforced< br /> six months after its first official |
|
|
1.5. |
Excluded by the Law of the Republic of Kazakhstan dated 10.07.2012 No. 36-V (shall be enforced from 01/01/2013) |
|
|
1.6. |
Purchase of electricity for the purpose |
10 |
|
1.7. |
Excluded by the Law of the Republic of Kazakhstan dated 15.07.2011 No. 461-IV (shall be enforced< br /> six months after its first official |
|
|
1.8. |
Excluded by the Law of the Republic of Kazakhstan dated 03.29.2016 No. 479-V (shall be enforced by expiration of twenty-one calendar days after the day of its first official publication). |
|
|
1.9. |
Performance of work related to the stages of the life |
100 |
|
1.10. |
Nuclear material handling |
50 |
|
1.11. |
Handling of radioactive substances, instruments and |
10 |
|
1.12. |
Handling devices and installations generating |
5 |
|
1.13. |
Provision of services in area use |
5 |
|
1.14. |
Radioactive waste management |
50 |
|
1.15. |
Transportation, including transit, of nuclear |
50 |
|
1.16. |
Activities on the territories of former |
10 |
|
1.17. |
Physical protection of nuclear facilities and |
10 |
|
1.18. |
Special training of personnel responsible |
5 |
|
1.19. |
Production, processing, purchase, |
10 |
|
1.20. |
Production (formulation) of pesticides (toxic chemicals), |
10 |
|
1.21. |
Excluded by the Law of the Republic of Kazakhstan dated 15.07.2011 No. 461-IV (shall be enforced< br /> six months after its first official |
|
|
1.22. |
Irregular transportation of passengers by buses, |
3 |
|
1.22-1. |
Activities of transportation of goods by rail |
6 |
|
1.23. |
Excluded by the Law of the Republic of Kazakhstan dated 10.07.2012 No. 36-V (shall be enforced from 01/01/2013) |
|
|
1.24. |
Activities related to the circulation of narcotic |
20 |
|
1.25. |
Excluded by the Law of the Republic of Kazakhstan dated 10.07.2012 No. 36-V (shall be enforced from 01/01/2013) |
|
|
1.26. |
Development and implementation (including other |
9 |
|
1.27. |
Development, production, repair and sale |
20 |
|
1.28. |
Provision of services to identify technical channels |
20 |
|
1.29. |
Development, production, repair, purchase and |
22 |
|
1.30. |
Development, production, purchase and |
22 |
|
1.31. |
Liquidation (destruction, disposal, disposal) |
22 |
|
1.32. |
Excluded by the Law of the Republic of Kazakhstan dated 10.07.2012 No. 36-V (shall be enforced from 01/01/2013) |
|
|
1.33. |
Development, production, repair, trade, |
10 |
|
1.33-1. |
Excluded by the Law of the Republic of Kazakhstan dated 03.29.2016 No. 479-V (shall be enforced by expiration of twenty-one calendar days after the day of its first official publication). |
|
|
1.34. |
Development, production, trade, use |
10 |
|
1.34-1. |
Excluded by the Law of the Republic of Kazakhstan dated 03.29.2016 No. 479-V (shall be enforced by expiration of twenty-one calendar days after the day of its first official publication). |
|
|
1.35. |
Activities in the use of space |
186 |
|
1.36. |
Excluded by the Law of the Republic of Kazakhstan dated 15.07.2011 No. 461-IV (shall be enforced< br /> six months after its first official |
|
|
1.37. |
Provision of services in the field of communication |
6 |
|
1.38. |
Educational activities |
10 |
|
1.39. |
Activities for the distribution of television and radio channels |
6 |
|
1.40. |
Excluded by the Law of the Republic of Kazakhstan dated 10.07.2012 No. 36-V (shall be enforced from 01/01/2013) |
|
|
1.41. |
Rendering warehouse services with the issuance |
10 |
|
1.42. |
Excluded by the Law of the Republic of Kazakhstan dated 10.07.2012 No. 36-V (shall be enforced from 01/01/2013) |
|
|
1.43. |
Medical activities |
10 |
|
1.44. |
Pharmaceutical activity |
10 |
|
1.45.- |
Excluded by the Law of the Republic of Kazakhstan dated 15.07.2011 No. 461-IV (shall be enforced< br /> six months after its first official |
|
|
1.46. |
Advocacy |
6 |
|
1.47. |
Notarial activities |
6 |
|
1.47-1. |
Activities for the execution of executive documents |
6 |
|
1.48. |
Property appraisal (except for |
6 |
|
1.49. |
Evaluation of intellectual property, |
6 |
|
1.50. |
Excluded by the Law of the Republic of Kazakhstan dated 15.07.2011 No. 461-IV (shall be enforced< br /> six months after its first official |
|
|
1.51. |
Auditing activities |
10 |
|
1.52. |
Performance of work and provision of services in the field of |
50 |
|
1.53. |
Excluded by the Law of the Republic of Kazakhstan dated 04/09/2016 No. 496-V (shall be enforced ten calendar days after the day of its first official publication). |
|
|
1.54. |
Implementation of security activities by legal |
6 |
|
1.55.- |
Excluded by the Law of the Republic of Kazakhstan dated 15.07.2011 No. 461-IV (shall be enforced< br /> six months after its first official |
|
|
1.58. |
Tour operator activity |
10 |
|
1.59. |
Activities in the field of veterinary medicine |
6 |
|
1.60. |
Forensic activities |
6 |
|
1.61. |
Implementation of archaeological and (or) |
10 |
|
1.62. |
Banking |
80 (40)* |
|
1.63. |
Other operations carried out by banks |
80 |
|
1.64. |
Activities in the field of life insurance |
50 |
|
1.65. |
Activities in the field of general insurance |
50 |
|
1.66. |
Reinsurance activities |
20 |
|
1.67. |
Activity of an insurance broker |
30 |
|
1.68. |
Actuarial activities in the insurance market |
5 |
|
1.69. |
Brokerage |
30 |
|
1.70. |
Dealer activity |
30 |
|
1.71. |
Excluded by the Law of the Republic of Kazakhstan dated 21.06.2013 No. 106-V (order of entry into force see item 1 art. 2) |
|
|
1.72. |
Investment portfolio management activities |
30 |
|
1.73. |
Excluded by the Law of the Republic of Kazakhstan dated 21.06.2013 No. 106-V (order of entry into force see item 1 art. 2) |
|
|
1.74. |
Custodial activities |
30 |
|
1.75. |
Transfer agency activities |
10 |
|
1.76. |
Activities for organizing trading in securities |
10 |
|
1.77. |
Clearing activities for transactions with financial |
40 |
|
1.78. |
Excluded by the Law of the Republic of Kazakhstan dated 03.29.2016 No. 479-V (shall be enforced by expiration of twenty-one calendar days after the day of its first official publication). |
|
|
1.79. |
Research activities |
10 |
|
1.80. |
Construction and installation works |
10 |
|
1.81. |
Project activities |
10 |
|
1.82. |
Excluded by the Law of the Republic of Kazakhstan dated 15.07.2011 No. 461-IV (shall be enforced< br /> six months after its first official |
|
|
1.83. |
Activities to organize the construction of residential |
10 |
|
1.84. |
Production of the State Flag of the Republic |
10 |
|
1.85. |
Production of ethyl alcohol |
3 000 |
|
1.86. |
Production of alcoholic products, except for beer and beer beverage |
3 000 |
|
1.87. |
Production of beer and beer drink |
2000 |
|
1.88. |
Storage and wholesale of alcoholic products, with the exception of activities for the storage and wholesale of alcoholic products on the territory of its production, for each object of activity |
200 |
|
1.88-1. |
Storage and retail sale of alcoholic products, with the exception of activities for the storage and retail sale of alcoholic products on the territory of its production, for each object of activity for entities carrying out activities: |
|
|
in the capital, cities of republican and regional significance |
100 |
|
|
in cities of regional significance and settlements |
70 |
|
|
in rural areas |
30 |
|
|
1.89. |
Production of tobacco products |
500 |
|
1.90. |
Excluded by the Law of the Republic of Kazakhstan dated 04.07.2009 N 167-IV (order of entry into force see Art. 2) |
|
|
1.91. |
Export and import of goods |
10 |
|
1.92. |
Rendering warehouse services with the issuance |
10 |
|
1.93. |
Excluded by the Law of the Republic of Kazakhstan dated 15.07.2011 No. 461-IV (shall be enforced< br /> six months after its first official |
|
|
1.94. |
Activities in the field of gambling: |
|
|
for casinos and slot machines per year |
3 845 |
|
|
for totalizator and bookmaker per year |
640 |
|
|
1.95. |
Commodity exchange activities: |
|
|
for commodity exchange |
10 |
|
|
for a stockbroker |
5 |
|
|
for stock dealer |
5 |
|
|
1.96. |
Development, production, repair, trade, acquisition and display of combat small arms and cartridges for them |
22 |
|
Duplicate license fee rates: |
||
|
2.1. |
for all types of activities, except for the issuance of |
100% of |
|
2.2. |
for export and import of goods |
1 |
|
License renewal rates: |
||
|
3.1. |
for all types of licenses, except |
10% of |
|
3.2. |
for reissuing a license for export and import |
1 |
Russian company registered in Nur-Sultan
More and more foreign companies come to the developing market of Kazakhstan, as a result of which there is a need to register a legal entity with foreign participation. Law firm KORGAN provides registration services for such legal entities.
Registration includes: obtaining IIN / BIN, preparation of constituent documents, selection of the optimal tax regime for activities, VAT registration.
During the activity of the law firm KORGAN, there are more than 20 registered companies with foreign participation.
At the beginning of this month, we registered another LLP, the founder of which is a legal entity registered in the Russian Federation – Nevatom Moscow LLC, a company that is a major manufacturer of industrial ventilation equipment in the Russian Federation.
Turning to our company, you get a high-quality and professional service with a minimum of risks. We will not only prepare the constituent documents for you and register the company, but also advise on the procedure for further actions on the territory of Kazakhstan.
The decision of the court of the Russian Federation was legalized
Collection of the amount of debt from a foreign organization for violation of contractual obligations is one of the most complex procedures and time-consuming problems. In accordance with the legislation of most countries on enforcement proceedings, the execution of judicial acts must be carried out on the territory of the country of registration of the debtor. KORGAN Law Company LLP can boast of a successful and rather rich experience in debt collection in favor of foreign organizations.
Thus, the Court in the Russian Federation (Seventeenth Arbitration Court of Appeal, Perm) dated August 27, 2019, issued a Resolution to recover from the Respondent, registered and located in the Republic of Kazakhstan (Emaigal Group LLP) in favor of Unikron- M (our client from Russia) the amount of debt in the amount of 596,587 Russian rubles. However, in order to recover the specified amount, it was necessary to recognize this Resolution and enforce it on the territory of the Republic of Kazakhstan.
So, the lawyers of our company (Shirinov Emin) prepared a Petition for recognition and enforcement in the territory of the Republic of Kazakhstan of the Resolution of the Seventeenth Arbitration Court of Appeal (Perm, RF). Further, the Specialized Economic Court of the Karaganda region issued a ruling on satisfaction of the requirements of our client’s petition and recognition, enforcement on the territory of the Republic of Kazakhstan of the above Resolution. This ruling was appealed against by Emaigal Group LLP. However, thanks to the skills and professionalism honed by practice, the lawyers of KORGAN Law Company LLP managed to prove in the court of appeal that the debtor’s arguments are untenable, and the complaint must be dismissed.
If your debtors are also located on the territory of another state, then our team knows how to solve your problem and legally collect the amount of debt as soon as possible.
Business visas for foreigners
In recent years, in Kazakhstan, more and more efforts and attention on the part of the state are being paid to the development of small and medium-sized businesses. Opening and running a business today in Kazakhstan has become much easier than it was a few years ago. Hence the increased interest of foreigners in doing business in our country. KORGAN law firm has not remained aloof from the trend and accompanies foreigners and stateless persons wishing to engage in entrepreneurial activities in Kazakhstan, in the process of obtaining a C5 visa and the subsequent opening and conduct of commercial activities in Kazakhstan.
Today, it is illegal for foreigners to engage in entrepreneurial activities without obtaining an appropriate visa. Thus, in accordance with subparagraph 2, paragraph 2, article 40 of the Law of the Republic of Kazakhstan “On Population Migration”, foreigners who have not received entry visas as business immigrants are prohibited from being founders and participants in commercial organizations.
On the territory of the Republic of Kazakhstan, the Rules for issuing invitations, coordinating invitations for the entry of foreigners and stateless persons into the Republic of Kazakhstan, issuing, canceling, restoring visas of the Republic of Kazakhstan, as well as extending and reducing their validity (hereinafter referred to as the “Rules”) are in force. So, according to paragraph 31 of Appendix 1 to the above Rules, a visa intended for entry as a business immigrant is a category C5 visa and it is issued by foreign institutions of the Republic of Kazakhstan on the basis of an invitation with the following documents:
- petitions;
- a medical certificate confirming the absence of diseases, the presence of which prohibits the entry of foreigners and stateless persons into the Republic of Kazakhstan;
- health insurance;
- certificate of the presence or absence of a criminal record issued by the authorized body of the country of citizenship or permanent residence;
- certificate of the presence or absence of a ban on entrepreneurial activities based on a court decision issued by the authorized body of the country of citizenship or permanent residence.
According to paragraph 7 of paragraph 12 of the Rules, additionally, when applying for a visa, business immigrants are provided with petitions from local executive bodies (akimats) of the capital, cities of republican significance and regions of the Republic of Kazakhstan.
When choosing KORGAN Law Company as an organization that will accompany you in obtaining a C5 category visa, opening and running a business in Kazakhstan, you no longer need to worry about the legal component of this issue, as our specialists from the cities of Nur-Sultan, Karaganda and Almaty have a long-term experience in this area.