Rules for conducting inspections by state bodies

In Kazakhstan, organizations, depending on the degree of risk, are inspected at different intervals: from once every six months, a year, three years or 5 years. Law firm KORGAN provides legal support and protection of organizations during inspections by state bodies, having, at the same time, considerable practical experience and a large amount of theoretical knowledge that is useful for every organization to know.

Inspections by type are divided into those carried out in a special order – based on an assessment of the degree of risk in relation to a specific subject / object being inspected (the Prosecutor General’s Office forms a schedule for conducting business inspections in a special order twice a year); unscheduled – on specific facts and circumstances that served as the basis for the appointment of an audit in relation to a particular audited subject / object.

Before coming to the organization for an inspection, the control and supervision body is obliged to notify your organization in writing of the start of the conduct at least thirty calendar days before the start of the inspection in accordance with a special procedure for conducting inspections, indicating the start date of the inspection and the subject of the inspection. In exceptional cases stipulated in the Entrepreneurial Code, inspectors can notify a day in advance of the start of the inspection.

Having already arrived at the facility, the authorized inspection body (persons) is obliged to present to the inspected subject (object):

• an act on the appointment of an inspection with a stamp on registration with the Office of the Committee on Legal Statistics and Special Accounts of your region (city);
• service ID;
• checklist.

The participation of a lawyer from the KORGAN law firm during the audit makes it possible to check the authority of the inspectors and the purpose of their visit, which means narrowing the scope of the audit or stopping it altogether.

In addition, representatives of state bodies often abuse their powers, taking advantage of the ignorance of the employees of the organization, the participation of a lawyer allows timely prevention of illegal actions of inspectors, and therefore reduces the risk of being held accountable.

Thus, legal support of verification activities by authorities is necessary for any field of activity.

The act on the appointment of the inspection shall indicate:

1) number and date of the act;

2) the name of the state body;

3) last name, first name, patronymic (if it is indicated in the identity document) and position of the person (persons) authorized to conduct the inspection;

4) information about specialists, consultants and experts involved in the audit;

5) the name of the subject of control and supervision or last name, first name, patronymic (if it is indicated in the identity document) of the individual in respect of which the inspection is scheduled, his location, identification number, list of objects of control and supervision, area of ​​the territory.

In the event of an inspection of a branch and (or) representative office of a legal entity, the act on the appointment of an inspection shall indicate its name and location;

6) the subject of the scheduled inspection;

7) the term for the inspection;

8) legal grounds for conducting an audit, including regulatory legal acts, the mandatory requirements of which are subject to verification;

9) period under review;

10) the rights and obligations of the subject of control and supervision, provided for in Article 155 of this Code;

11) the signature of the person authorized to sign the acts and the seal of the state body;

12) the signature of the head of the legal entity or his authorized person, an individual on receipt or refusal to receive an act on the appointment of an inspection.

The timing of the inspection and preventive control and supervision with a visit to the subject (object) of control and supervision should not exceed:

1) for micro-entrepreneurship entities – no more than 5 working days and with an extension of up to 5 working days;

2) for subjects of small, medium and large businesses, as well as subjects of control and supervision that are not subjects of private entrepreneurship:

when conducting unscheduled inspections – no more than 10 working days and with an extension of up to 10 working days;

when conducting inspections carried out according to a special procedure, and preventive control and supervision with a visit to the subject (object) of control and supervision – no more than 15 working days and with an extension of up to 15 working days;

3) in the field of veterinary medicine, quarantine and plant protection, seed production, grain and cotton markets – no more than 5 working days and with an extension of up to 5 working days;

4) in the field of compliance with the labor legislation of the Republic of Kazakhstan in terms of safety and labor protection at construction sites, taking into account their technical complexity:

relating to technically complex objects – no more than 5 working days and with an extension of up to 5 working days;

not related to technically complex objects – no more than 4 hours of a working day and with an extension of up to 8 hours of a working day (Article 148 of the PC of the RK).

Inspectors who are not specified in the act on the appointment of an inspection do not have the right to conduct an inspection or be present during the inspection.
The beginning of the audit is the date of delivery of the act on the appointment of the audit and the checklist.
You can check the registration of the check in the Qamqor mobile application or by contacting the “Legality of Checking Your Business” section of the Information Service of the Committee on Legal Statistics and Special Accounts of the General Prosecutor’s Office of the Republic of Kazakhstan.
At the end of the check, the inspectors draw up an act on the results of the check in 2 copies, one of which is handed to you. If there are comments or objections, you can state them in writing, which are attached to the act.

During the check, the checked subject/object has the right to:

– do not provide information if they do not relate to the subject of the audit or do not relate to the period specified in the act;

– fix the verification process using audio and video equipment, without creating obstacles to the activities of an official;

– appeal against the order and (or) act on the appointment, on the results of the audit, as well as the actions of the inspector to a higher state body, or to the court;

– do not comply with the prohibitions of inspectors that are unreasonable in law and restrict your activities (for example, the requirement to suspend activities without any grounds – a judicial act);

– to be present during the audit, as well as to involve third parties in participation in the audit in order to represent their interests and rights.

An audit is declared invalid if it was carried out with gross violations of the requirements of the Entrepreneurial Code, including:

– lack of grounds for conducting an audit;

– the absence of an act on the appointment of an inspection;

– non-compliance with the deadlines for notification of the inspection;

– Violation of the frequency of inspections according to a special procedure and selective inspections;

– non-submission to the audited subject of the act on the appointment of the audit;

– appointment of inspections on issues not within their competence;

– conducting an audit without registering an act on the appointment of an audit in the bodies for legal statistics and special records;

– Violation of the timing of inspections.

TAX CHECKS

A tax audit is carried out on the basis of an order that must contain the following information:

1) the date and number of registration of the prescription with the tax authority;

2) the name of the tax authority that issued the order;

3) last name, first name and patronymic (if it is indicated in the identity document) or the full name of the taxpayer (tax agent);

4) identification number;

5) the form and type of verification;

6) last names, first names, patronymics (if it is indicated in the identity document) of the inspectors, as well as specialists involved in the conduct of a tax audit in accordance with this Code;

7) the term for conducting a tax audit;

8) the period under review, with the exception of the timing examination.

The organization (its employees), upon presentation by officials of the tax authority of an order and service certificates, is obliged to ensure access of these officials and officials of other state bodies involved in the conduct of a tax audit to the territory and (or) to the premises (except residential premises) of the organization .

An organization has the right to refuse officials of tax authorities access to the premises of an organization if:

1) officials have not presented an order and (or) service certificates;

2) officials are not specified in the order.

The main thing to know and remember is that the existence of an Order to conduct a tax audit and / or an Act on the appointment of an audit is not an unconditionally legal basis for conducting an audit.

These are the main points that entrepreneurs should know if officials came to them or intend to come with an audit, but if you are afraid to participate in the audit on your own, you can contact the lawyers of the law firm KORGAN for help at any time!

Participation in the working group on the formation of the Public Council under the Ministry of Justice of the Republic of Kazakhstan

October 9, 2019, Director of the Law Company “KORGAN” Eshmuratov S.A. took part in the meeting of the Working Group on the formation of the Public Council of the Ministry of Justice of the Republic of Kazakhstan.

The Public Council is a consultative and advisory supervisory body formed by the Ministry of Justice of the Republic of Kazakhstan jointly with non-profit organizations and citizens.

The working group, in turn, exercises the authority to elect members to the Public Council. Two thirds of the membership of the Working Group is represented by civil society from among citizens and non-profit organizations.

Minister of Justice Beketaev Marat also took part in the meeting of the Working Group.

As a result of the meeting, the members of the Working Group of the Public Council of the Ministry of Justice of the Republic of Kazakhstan were approved. In parallel, a competition was announced for the selection of two members of the Public Council of the Ministry of Justice of the Republic of Kazakhstan

Expansion of the partner network for registering companies in the UAE

Between the law firm KORGAN and Freemont Group, an agreement on mutual cooperation was concluded, under which the law firm KORGAN registers a business in the United Arab Emirates.

What is the convenience for Kazakh businessmen? There is no need to travel outside of Kazakhstan, the entire list of documents is formed and sent to the UAE at the offices of the law firm KORGAN in the cities of Nur-Sultan and Karaganda, payment can be made directly to the details of our company.

What is offered to clients:

1. Opening of international business companies (IBC);

2. Registration of business in the free economic zone;

3. Opening a local company in Dubai;

4. Opening a branch of a Kazakh or other foreign company in Dubai;

5. Opening bank accounts in the UAE.

Monthly calculation index for 2019 amounted to 2,525 tenge

In connection with the approval of the republican budget for 2019-2021, from 01.01.2019 the following rates of calculated indicators will apply:

1. Minimum wage (MW) – 42,500 tenge;

2. The minimum amount of the state basic pension payment (MBPV) – 16,037 tenge;

3. Minimum pension (MP) – 36,108 tenge;

4. Monthly calculation index (MCI) – 2,525 tenge;

5. The subsistence minimum for calculating the amount of basic social payments is 29,698 tenge.

Law firm, law firms Almaty, Nur-Sultan

Specialized organizations engaged in the provision of legal services must have a number of patents and certificates that give them permission to work in a particular legal field. In a sense, the effectiveness and speed of work may depend on the closeness of ties with government agencies, the experience of employees, and a number of professional qualities.

Our law firm is a family of professionals capable of solving any client’s problem in a matter of days. Certificates giving the right to practice law in Kazakhstan confirm our competence and ability to help even in hopeless situations.

Do you need professional legal advice? Does your business need a partner who understands the law of Kazakhstan? Choose our agency (Astana, Nur-sultan, Almaty). Experience and knowledge are the forces against which any problems pass.

Studying the nuances and pitfalls of each assigned task allows us to exclude the occurrence of most emergency situations. We are trusted for our firmness.

The incoming problem is solved clearly, without options for deviating from the interests of the client:

• we can represent clients in any state institutions of Kazakhstan;
• the experience and qualifications of employees are enough to work with any cases;
• papers are issued on time, without delay;
• the financial side of the issue is negotiated before the start of cooperation;
• performance is guaranteed by a signed contract.

In our field of activity, the best proof of professionalism is a social guarantee. Feedback from regular customers proves that we do our job well. We are efficient and helpful.

To get advice, to discuss the details of cooperation – call and come. Contact details and address are listed at the top of the site.

About the cost of services of law firms

You can find out the generally accepted payment grid from our operators. Also, after consultations and analysis of the situation, you will learn about possible additional costs, the nuances of cooperation. We always protect our clients by signing a cooperation agreement.

The customer knows what he pays for and what result he can count on.

Contact by phone numbers indicated in the header of the site. Agency managers will provide background information about the services, invite to the office. Employees will study the submitted papers and develop a strategy for action.

Registration of a branch in Kazakhstan

Registration of a branch of a foreign legal entity (company) in Kazakhstan is a rather laborious process that requires registrars to have a clear knowledge of the law, all bureaucratic procedures and regulatory requirements. Employees of our agency have sufficient experience to provide these services without delay and error. Documentation is prepared on original forms, according to all standards.

By applying for help now, you will receive qualified assistance, guaranteed by certificates and a professional approach. Feedback from customers confirms that our employees always achieve the goals that customers set for them.

Contact numbers for inquiries are listed at the top of the site. A free review consultation is provided (Astana, Nur-sultan, Almaty).

Required papers for registering a branch in Kazakhstan

In order for the specialists of our agency to be able to start working, you will need to provide the following papers:

• registration statement signed by the executive body of the registered company;
• prepared position on representation;
• certified general power of attorney for the future head of the opening branch or representative office;
• a legal decision to open a branch, certified by the head office of the company being formed;
• commercial register records or certificate of incorporation;
• copies of all constituent documents.

A complete list of documents is provided by employees of our company. After the application is submitted, the documents will be checked. Before starting the registration procedures, a number of consultations are held with the customer to agree on controversial issues.

High efficiency in solving problems with registration of branches

Well-defined work, distribution of responsibilities and a systematic approach ensure high efficiency in solving customer problems. Each case is individual.

Employees delve into the details, check all the ins and outs of the company, explain every legal detail:

• We are easy to work with. The result of the client is the first priority;
• price transparency allows you to offer the best solutions to customers. Only target, at the moment, services are provided;
• the meticulousness of the employees eliminates mistakes that can cost a lot;
• we can guarantee the result provided by the signed cooperation agreement.

Being on the target market for more than a year, we have developed strategies for cooperation with all state bodies of Kazakhstan, so the work is carried out clearly, without delay. We are approached due to the high level of expertise. We safely serve even problematic customers.

The cost of registration services may differ from the nominal, as it is calculated on an individual basis and may depend on the complexity of the situation. Contact our consultants at the specified numbers, get qualified assistance and start collecting the specified documents.

At the end of the agreed period, you will receive the statutory documents on the registration of a branch of your enterprise in Kazakhstan.

IIN for a foreigner

Individual identification number (IIN) helps to receive state. services, make payments, perform various actions with papers on the territory of Kazakhstan. Government agencies require this number not only from residents of the Republic. It must be presented to everyone, incl. foreigners wishing to register a legal entity, purchase and sale of real estate, other legal entities. relations with the citizens of Kazakhstan.

We help all foreigners, in accordance with the procedure established by law, obtain an IIN, go through all the stages of registration. Agency employees comply with all the rules according to which the state is conducted. document flow. This eliminates the occurrence of any errors and inaccuracies in the design.

Please call the numbers indicated in the header of the site so that the representatives of the agency answer your questions and set the time of the visit (Astana, Nur-sultan, Almaty). The speed and quality of the result obtained will depend on the accuracy of fulfilling all the requirements.

What is required for a foreigner to obtain an IIN?

According to the legislation of Kazakhstan, in order to obtain an IIN from foreign citizens, the following documents are required:

• passport of a person, with translations certified by a notary public;
• tax registration number;
• power of attorney from our employees.

After a visit to the office and checking all the papers, a cooperation agreement will be signed with a clear description of the services provided.

Using our agency, you will save time and money than when contacting dubious organizations. We have the appropriate licenses to provide this type of service, our employees have invaluable experience working with the state apparatus. Apply now to get an IIN for a foreigner in Kazakhstan as quickly and efficiently as possible.

Profiling is the key to success

Thanks to the well-established scheme of work, we do not waste the time of customers in vain.

The list of services provided, in addition to obtaining an IIN, includes:

• consultations on the workflow on obtaining IIN for foreign citizens;
• assistance in registering the customer with the tax office.

People turn to us because our work has long been recognized among our citizens. Reviews and reputation provide our employees with a constant flow of work.

Recommendations prove that we work better than our competitors:

• customers are provided with any targeted assistance;
• all our clients are freed from paper bureaucracy as much as possible;
• payment is made upon completion of the declared amount and types of work;
• bugs are fixed promptly.

Call the numbers listed in the header of the site. Representatives of the agency will answer the questions that have arisen, help with the resolution of disputes, suggest their correct solution. We always meet the needs of our clients, therefore we achieve maximum efficiency and feedback.

Only experience and professionalism

Judging by the feedback from our customers, we are doing our job well.

Finding an approach to each client, agency employees provide a new level of service that is not available to our competitors:

• getting closer to customers, we understand them better;
• offering only specific solutions, we save them money;
• observing the law, it becomes possible to guarantee the safety of further work.

Do you need to quickly get an IIN for a foreigner in Kazakhstan? Do not understand the intricacies of domestic document management? Call us.

Qualified lawyers will solve your problems as quickly as possible, without wasting time and attracting significant financial resources, guaranteeing a quality result.

Rewarding for active participation in the work of the branch of the party “Nur Otan”

For five years, the Karaganda city branch of the party has been cooperating on the basis of a signed memorandum with LLP “Legal Company” KORGAN “. Thanks to the competent legal advice of the lawyers of our company, many issues of citizens who apply to the public reception are resolved positively. For active participation in the work of the Karaganda city branch of the Nur Otan party, in the social and political life of the city, a letter of thanks was awarded to the lawyer of our law firm – Marat Alibaev. Presentation of a letter of thanks was held by Akim of the City of Karaganda Aubakirov Nurlan Erikbaevich.

BIN for a foreign company

Мы предоставляем услуги юридической направленности для отечественных и зарубежных компаний. По закону каждая компания, совершающая какую-либо деятельность на территории Казахстана, обязана иметь БИН – бизнес-идентификационный номер. Присвоение этого номера возможно в ситуации, когда компания регистрируется в качестве налогоплательщика на территории Республики Казахстан.

Наше юридическое сопровождение – полный перечень услуг, включающий большую консультационную и сопроводительную работу, создание условий для быстрого оформления необходимой документации.

Правовыми основаниями для оформления иностранной компании в статусе налогоплательщика являются:

• работа иностранного юр. лица на территории Казахстана посредством постоянного учреждения;
• расположения на территории страны «головного управления» иностранной компании;
• покупка имущества или его реализации;
• открытие счета в банках-резидентах.

Полный перечень условий, согласно которым получают БИН, можно узнать у наших специалистов по телефонам, указанным вверху сайта. Обращайтесь сейчас (Астана, Нур-султан, Алматы). Сэкономьте время в будущем.

Поможем получить БИН для иностранной компании

Опираясь на законодательные нормы нашего государства, мы помогаем заказчику пройти процедуры регистрации максимально быстро. Наиболее распространенным способом получения БИН является получение банковского счета.

Чтобы мы могли начать работу, от вас потребуется представление следующих документов:

• легализованные копии бумаг и учредительных актов компании, заверенные нотариусом;
• документы, подтверждающие налоговую и гос. регистрацию;
• оригиналы выписок торгового реестра;
• документы, подтверждающие личность владельца компании;
• доверенность от сотрудников нашей компании.

О полной процедуре регистрации, ее этапах, нюансах и особенностях вы сможете узнать по телефонам, закрепленным в шапке сайта. Представители проведут консультацию, наметят план начала работ.

К нам обращаются и доверяют

С начала нашей работы мы помогли с оформлением документов достаточному количеству предпринимателей, чтобы считать себя экспертами в данной сфере деятельности.

Наши сотрудники приобрели неоценимый опыт, за счет которого результативность и скорость выполнения поставленных задач увеличились в несколько раз:

• сотрудничество осуществляется исключительно в правовом поле Казахстана;
• юристы выбирают оптимально короткие пути легализации предприятий для экономии времени клиента;
• лояльная ценовая политика является гарантом доступности и популярности услуг;
• полная клиент ориентированность помогает в оптимизации рабочих процессов. Доработка подготовленных материалов возможна по вине заказчика;
• квалифицированная поддержка исключает появление любых юридических ошибок.

Закажите обратный звонок, чтобы наши юристы смогли связаться с вами. Получите помощь профессионалов сейчас, чтобы завтра иметь возможность беспрепятственно вести бизнес на территории нашей страны.

Сколько стоит получить БИН?

Цены на услуги могут варьироваться в каждом отдельном случае. Чтобы полностью просчитать все расходы на оформление бумаг и законное получение БИН для своего предприятия, свяжитесь с нашими представителями. Аккредитация нашего агентства позволяет быстро решать все бюрократические вопросы, получать необходимые документы для беспрепятственной деятельности.

Обратитесь за помощью сейчас, чтобы не терять время на исправление недочетов, допущенных непрофессионалами из других агентств.

Мы отвечаем за результат. Работаем лучше конкурентов, поэтому находимся впереди.

Registration of a foreign company with the tax authorities in Kazakhstan

To register a business or to open an account in the territory of the Republic of Kazakhstan, non-resident legal entities need to register as a taxpayer, for which it is necessary to obtain a BIN for legal entities from the relevant state revenue authority.

In accordance with the Law of the Republic of Kazakhstan “On National Registers of Identification Numbers”, a business identification number (hereinafter referred to as BIN) is a unique number generated for a legal entity (branch and representative office) and an individual entrepreneur operating in the form of a joint venture.

The provision of such documents is required, for example, for state registration / re-registration of legal entities in the territory of the Republic of Kazakhstan, participation in the public procurement procedure, state registration of rights to real estate, etc. Thus, if a foreign legal entity wishes to carry out activities on the territory of the Republic of Kazakhstan through a subsidiary or take part in public procurement, then it must obtain a BIN.

BIN is assigned to foreign legal entities only upon registration of such a legal entity as a taxpayer of the Republic of Kazakhstan. At the same time, there are several grounds provided by tax legislation for such registration, namely:

1) carrying out activities by a foreign legal entity through a permanent establishment on the territory of the Republic of Kazakhstan;

2) location on the territory of the Republic of Kazakhstan of a place of effective management of a foreign legal entity;

3) acquisition (sale) by a foreign legal entity that is a tax agent in accordance with paragraph 5 of Art. 197 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget”, property in the Republic of Kazakhstan;

4) a foreign legal entity is a party to an agreement on joint activities concluded with a resident of the Republic of Kazakhstan, the activity of which leads to the formation of a permanent establishment (simple partnership agreement, consortium agreement);

5) the intention of a foreign legal entity to open a bank account with resident banks of the Republic of Kazakhstan.

According to the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget”, a non-resident legal entity, in order to register as a taxpayer, must submit to the tax authority at the location of the permanent establishment a tax application for registration with notarized copies (if necessary, apostilled ) the following documents:

• constituent;
• confirming the state registration in the country of incorporation of the non-resident, indicating the state registration number (or its equivalent);
• confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number (or its equivalent), if such document is available.

What does the client get when ordering the service of obtaining a BIN from the law firm KORGAN?

Cooperating with us, the client receives absolute readiness to go through legal procedures, assistance and support at all stages of registration and, as a result, the successful completion of the entire process and obtaining a certificate of registration as a taxpayer!

Upon receipt of the BIN, the client does not need to go to the tax authorities, as lawyers are issued powers of attorney with the right to represent the client’s interests in the authorized body, with the right to submit the necessary applications and obtain certificates, as a result, the client eliminates the waste of precious time on bureaucratic procedures.

Obtaining a certificate of registration of a foreign legal entity with the tax authorities from the law firm KORGAN is your safe start of a new business in Kazakhstan!

Special tax regime based on patent

One of the simplest ways of doing business is the activity of an entrepreneur based on a patent, that is, this is a business in which the entrepreneur chooses the period during which he is going to carry out entrepreneurial activities, pays the necessary taxes and fees and conducts entrepreneurial activities.

At the same time, there are the following restrictions, in the case of applying a special tax regime based on a patent:

• The entrepreneur is not entitled to use the labor of employees;
• Must be self-employed.

In order to obtain a patent, an individual must register as an individual entrepreneur (hereinafter – IP) through the e-government portal using an electronic digital signature, registering as an individual entrepreneur does not mean that you have started entrepreneurial activity based on a patent. In order to obtain a patent, you need to apply to the tax authority at the location and submit a calculation of the cost of the patent, which can be provided either on paper or in electronic form, while:

1) newly formed individual entrepreneurs must provide a calculation no later than three working days from the date of submission of the notification for registration as an individual entrepreneur;

2) in case of transition from the generally established procedure or other special tax regime – before the 1st day of the month of application of the special tax regime based on a patent;

3) applying a special tax regime based on a patent to obtain the next patent – until the expiration of the previous patent or the period of suspension of tax reporting.

The calculation is tax reporting for calculating the cost of a patent. The cost of a patent is calculated as follows: the cost of a patent includes the payable amounts of individual income tax (except for individual income tax withheld at the source of payment) and social payments. The calculation of the amount of individual income tax included in the cost of a patent is made by applying a rate of 1 percent to the object of taxation, with the exception of the object of taxation of persons carrying out activities in the field of trade. Individual entrepreneurs carrying out activities in the field of trade calculate the amount of individual income tax included in the cost of a patent by applying a rate of 2 percent to the object of taxation, with the exception of income received through non-cash payments, which are taxed at a rate of 1 percent.

Individual entrepreneurs operating in the field of trade keep separate records of income taxed at different rates of individual income tax. At the same time, income received through non-cash payments is recorded in the tax register in the form established by the authorized body on the basis of primary documents, including bank statements.

In view of the fact that the activity of an individual entrepreneur on the basis of a patent implies the personal participation of the entrepreneur, then, accordingly, obligations arise to pay social payments on the basis of the laws of the Republic of Kazakhstan “On pensions in the Republic of Kazakhstan”, “On compulsory social insurance” and “On compulsory social medical insurance”.

If the amount of income actually received during the term of the patent exceeds the amount of income indicated in the calculation, individual entrepreneurs are obliged to submit the calculation in the form of additional tax reporting for the excess amount within five working days and pay taxes on this amount. Accordingly, if the amount of income actually received during the term of the patent (including cases of early termination) is less than the amount of income indicated in the calculation, individual entrepreneurs are entitled to submit the calculation in the form of additional tax reporting in the amount of a reduction in the cost of the patent. In this case, the refund of overpaid taxes is made in the manner prescribed by Chapter 11 of the Tax Code.

In the event that the amount of income actually received exceeds the amount of the marginal income in the amount of 300 times the minimum wage, received from the date of the start of the application of the generally established procedure or other special tax regime established by Article 679 of the Tax Code, is taxed accordingly in the generally established procedure or in the manner determined special tax regime.

In the event of termination of entrepreneurial activity before the expiration of the patent, the amount of tax paid is not subject to return and recalculation, except for the case when an individual entrepreneur is recognized as incapacitated.

Summing up, we can note the pros and cons of doing business on the basis of a patent.

Off-site meeting at the NGO TsPDI “Ray of Hope”

On November 1, 2017, the lawyer of the law firm Alibaev Marat Erdenovich, together with the first deputy chairman of the Karaganda city branch of the Nur Otan party, Badina Yulia Viktorovna, held an off-site meeting at the NGO TsPDI “Ray of Hope”, where a meeting was held with persons with disabilities and their guardians.

As part of the party project “Kedergisiz Keleshek”, clarifications were given on labor relations, property issues and inclusive education for people with disabilities. Practical recommendations were given.

Notification of the tax authority about participation in a foreign company

Regarding the notification of tax authorities about the participation of Kazakhstan residents in a controlled foreign company.

The Tax Code of the Republic of Kazakhstan establishes the requirements and deadlines for submitting an application for the participation of a resident of the Republic of Kazakhstan in a controlled foreign company.

In accordance with Article 294 of the Tax Code of the Republic of Kazakhstan, a controlled foreign company is a person that simultaneously meets the following conditions:

1) such person is one of the following persons:

a non-resident legal entity;

another foreign form of organization of entrepreneurial activity without forming a legal entity (hereinafter referred to as another form of organization);

2) such person meets one of the following conditions:

25 percent or more of the participation interest (voting shares) in a person directly or indirectly or constructively belong to a legal or natural person who is a resident of the Republic of Kazakhstan;

the person is related to the resident through control (if the resident has direct or indirect or constructive control over the person);

3) such person meets one of the following conditions:

the effective income tax rate of a non-resident legal entity or other form of organization, determined in accordance with subparagraph 2) of paragraph 4 of Article 294 of the Tax Code of the Republic of Kazakhstan, is less than 10 percent;

a non-resident legal entity or other form of organization is registered or the founding document (document of creation) of which is registered, or a participant entrusted with keeping records of income and expenses or managing assets under such other form of organization is registered in a state with preferential taxation.

For the purposes of defining a controlled foreign company, the concept of “control” is defined as follows – control, determined in accordance with international financial reporting standards or other internationally recognized financial reporting standards adopted by stock exchanges for admission of securities to trading.

In accordance with Article 298 of the Tax Code of the Republic of Kazakhstan, a resident is required to submit an application for participation (control) in a controlled foreign company no later than sixty business days following the date of:

1) the acquisition, directly or indirectly, or constructively, of 25 percent or more of a participation interest or direct or indirect, or constructive control in a controlled foreign company;

2) establishment (creation) of a controlled foreign company;

3) changes in the share of participation or control in a controlled foreign company;

4) termination of 25 percent or more of the share of participation or control in a controlled foreign company;

5) termination (liquidation) of a controlled foreign company.

Moreover, if a resident who owns directly or indirectly or constructively shares or has direct, indirect or constructive control in a controlled foreign company that was acquired before January 1, 2018, is required to submit an application for participation (control) in a controlled foreign company not later than December 31, 2018.

In subsequent tax periods, an application for participation (control) in a controlled foreign company shall be submitted no later than March 31 of the year following the reporting tax period.

An application for participation (control) in a controlled foreign company is submitted to the tax authority in the form established by the authorized body at the place of residence of an individual or at the location of a legal entity.

If the resident did not provide information on participation in a controlled foreign company and the specified information was revealed by the tax authority from the competent or authorized body of the foreign state, then the tax authority sends the resident a notice on elimination of the violation of the tax legislation of the Republic of Kazakhstan, which should reflect the information in accordance with paragraph 4 of Article 298 of the Tax Code of the Republic of Kazakhstan.

If the resident agrees with the violations specified in the notification, then the resident provides the appropriate:

1. An application for participation (control) in a controlled foreign company no later than thirty business days following the day of receipt of a notification on the elimination of violations of the tax legislation of the Republic of Kazakhstan;

2. Tax declaration in terms of including the tax liability arising in accordance with Article 297 of the Tax Code of the Republic of Kazakhstan for the period of ownership of shares in a controlled foreign company.

If the resident does not agree with the violations specified in the notification, the resident shall provide one of the following documents:

1) an explanation of the identified violations in writing on paper or in the form of an electronic document – to the tax authority that sent the notification on the elimination of violations of the tax legislation of the Republic of Kazakhstan;

2) a complaint against the actions (inaction) of officials of the tax authority that sent a notification on the elimination of violations of the tax legislation of the Republic of Kazakhstan – to the authorized body or court.

At the same time, the resident is obliged, together with explanations, to submit documents proving that the resident does not own shares of participation or that there is no direct or indirect control in a controlled foreign company.

Thus, a resident is recognized as owning shares and having control over a foreign company if one of the following conditions is met:

1. the absence of a complaint against the action (inaction) of officials of the tax authority that sent the notification, and the taxpayer’s failure to comply with the notification;

2. the absence of grounds refuting the information that a resident owns a stake in and control over a foreign company, based on the results of consideration of the resident’s explanations and supporting documents available to the tax authority.

If a resident is recognized as owning stakes and having control over a foreign company, the tax authority sends a decision to the resident to recognize him as owning stakes and having control over a foreign company no later than three working days from the date of the decision on such recognition.

A resident recognized as the owner of participation shares and having control over a foreign company has the right to appeal such a decision to a higher tax authority or court within fifteen working days from the date of receipt of such a decision.

Choosing a special tax regime when registering a business

This article will talk about the main points that entrepreneurs need to pay attention to when starting a small business and who have chosen a special tax regime provided for by the Tax Code of the Republic of Kazakhstan.

In accordance with the Entrepreneurial Code, business entities are divided into micro-business entities, small, medium and large businesses.

The Tax Code provides for the following special tax regimes for small businesses:

• Based on a patent;
• Based on a simplified declaration;
• Special tax treatment based on a fixed deduction;
• Special tax regimes for agricultural producers.

The special tax regime provides for a small business entity a simplified procedure for calculating and paying: individual income tax, social tax and corporate tax, for each of the regimes there are certain features.

In order for a small business entity to apply the special tax regime, it must meet the following requirements:

• The average number of employees does not exceed for the special tax regime;
• Based on the simplified declaration – 30 people;
• With a fixed deduction of 50 people.

Income for the tax period does not exceed for the special tax regime:

• On the basis of a patent – 300 times the minimum wage (hereinafter referred to as the minimum wage), established by the law on the republican budget and effective as of January 1 of the corresponding financial year. In 2018, the minimum wage amounted to 28,284 tenge, respectively, income should not exceed 8,485,200 tenge;
• Based on the simplified declaration – 2,044 times the minimum wage, respectively 57,812,496 tenge;
• With the use of a fixed deduction – 12,260 times the minimum wage, respectively 346,761,840 tenge.

LIMITATIONS ON THE APPLICATION OF THE SPECIAL TAX REGIME

By type of activity. A business entity operating under a special tax regime is not entitled to engage in the following activities:

• production of excisable goods;
• storage and wholesale of excisable goods;
• sale of certain types of petroleum products – gasoline, diesel fuel and fuel oil;
• running lotteries;
• subsoil use;
• collection and acceptance of glassware;
• collection (harvesting), storage, processing and sale of scrap and waste of non-ferrous and ferrous metals;
• consulting services;
• accounting or auditing activities;
• financial, insurance and intermediary activities of an insurance broker and insurance agent;
• activities in the field of law, justice and justice;
• financial leasing activities.

By subject matter. The following subjects are not entitled to apply the special tax regime:

1) legal entities with structural subdivisions;

2) structural subdivisions of legal entities;

3) taxpayers with other separate structural subdivisions and (or) objects of taxation in different settlements.

For the purpose of taxation of persons applying special tax regimes, another separate structural subdivision of the taxpayer is recognized as a territorially separate subdivision, at the location of which stationary workplaces are equipped that perform part of its functions. The workplace is considered stationary if it is created for a period of more than one month.

The provision of this subparagraph does not apply to taxpayers engaged exclusively in the activity of leasing (renting) property;

4) legal entities in which the share of participation of other legal entities is more than 25 percent;

5) legal entities in which the founder or participant is at the same time the founder or participant of another legal entity that applies a special tax regime or features of taxation;

6) non-profit organizations;

7) payers of tax on gambling business.

Separately, the legislator singled out services that individual entrepreneurs and legal entities operating on the basis of a special tax regime based on a patent or a simplified declaration, providing services on the basis of agency contracts (agreements) are not entitled to engage in. Agency contracts (agreements) are civil law contracts (agreements) concluded in accordance with the legislation of the Republic of Kazakhstan, according to which one party (agent) undertakes, for a fee, to perform certain actions on behalf of the other party on its own behalf, but at the expense of the other party or on behalf of and at the expense of the other party.

The tax period for applying the special tax regime based on a patent or using a fixed deduction is a calendar year.

The tax period for applying the special tax regime based on the simplified declaration is half a year.

It is VERY IMPORTANT to pay attention to the deadlines for applying for a special tax regime:

• On the basis of a patent – for a newly formed entity, no later than three working days from the date of submission of a notice of the commencement of entrepreneurial activity, it is necessary to submit a calculation of the cost of a patent in paper or electronic form to the appropriate state revenue authority at the location;
• On the basis of a simplified declaration – newly formed legal entities send a notification to the state revenue authorities no later than five working days after the state registration of the legal entity in the justice authorities. Late filing of the notification does not deprive the legal entity of the right to file a notification on the transition to a special tax regime on the basis of a simplified declaration, but this exception applies only to newly formed small businesses.

Starting date of application of the tax regime:

• For newly formed individual entrepreneurs, this is the date of registration as an individual entrepreneur in the state revenue authorities;
• For newly formed legal entities that submitted a notification of the applicable taxation regime within the prescribed period, the date of state registration with the justice authorities.

These are the main points that beginner entrepreneurs need to pay attention to when choosing a special tax regime. In case of difficulty in choosing a tax regime, the lawyers of the law firm KORGAN can provide detailed advice at the office of our company.

Rail transportation consulting

The law firm KORGAN provides legal services in the field of cargo transportation by rail as well as representation of interests in relations with National Company Kazakhstan Temir Zholy JSC:

• Representation of interests in court, in case of contesting the amount of carriage charges;
• Challenge of the accrued amounts of shortfall in freight charges at the destination station, as well as those identified during the audit conducted by the auditors of NC KTZ JSC;
• Challenge a fine for failure to comply with a cargo transportation plan;
• Challenge of accrued amounts for demurrage of wagons on station tracks, at junction stations;
• Conducting claim work on the fact of theft of goods en route the car;
• Conducting claims and lawsuits to collect debts from NC KTZ JSC;
• Challenge the results of the tender conducted by JSC “NC” KTZ “.

Provision of additional services in the field of cargo transportation by rail as well as in relations with the National Company Kazakhstan Temir Zholy JSC:

• Calculation of freight charges for the carriage of goods by rail;
• Obtaining the code of the railways of the consignor/consignee at NC KTZ JSC;
• Obtaining the payer code at NC KTZ JSC;
• Registration of forwarder code in JSC “NC “KTZ”;
• Submission of an application by GU-12 for the supply of wagons;
• Consultations on the transportation of goods by rail.

Registration of LLP with foreign participation

One of the common organizational and legal forms of legal entities being created in Kazakhstan is a limited liability partnership (hereinafter – LLP), in connection with which we will consider the procedure for registering a LLP.

The activities of the LLP are regulated by the Law of the Republic of Kazakhstan “On Limited and Additional Liability Partnerships”, and the procedure for registering a legal entity is regulated by the Law of the Republic of Kazakhstan “On State Registration of Legal Entities and Record Registration of Branches and Representative Offices”.

An LLP can be formed by one or several founders, respectively, if an LLP is created by one founder, then it is created on the basis of a sole decision, and if an LLP is created by several founders, then a protocol and a memorandum of association are signed, then the charter of the legal entity is approved.

For the state registration of an LLP, the registration authority requires the submission of the following documents from the founders:

• For non-resident individuals, a copy of a passport or other identity document with a notarized translation into Kazakh and Russian is required;
• For non-resident legal entities, a legalized extract from the trade register or other legalized document is required, which certifies that the founder is a legal entity under the laws of a foreign state, with a notarized translation into Kazakh and Russian.

Depending on the country where the subject is registered, an apostille or consular legalization of the document is required.

After all the documents have been collected, it is necessary to submit the documents for registration, at this stage an application is filled out to the registering authority on the creation of an LLP, the state fee is paid (only for large businesses), more about the differentiation into categories of business entities on the website. On this, the procedure for creating an LLP is considered completed and it is only necessary to wait for registration, which takes 1-2 business days.

Regarding the assignment of IIN and BIN

In accordance with the Tax Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On National Registers of Identification Numbers”, for non-residents who intend to receive income from sources in the Republic of Kazakhstan, it is necessary to assign an individual identification number (hereinafter – IIN) for individuals and a business identification number (hereinafter – BIN) for legal entities.

To obtain an IIN, a non-resident individual must submit notarized copies of the following documents:

• Identity card of a foreigner or stateless person;
• Confirming tax registration in the country of citizenship, indicating tax registration or its equivalent, if such document is available;
• Fill out an application at the State Revenue Office.

To obtain a BIN, a non-resident legal entity must submit notarized copies of the following documents:

• constituent documents;
• confirming state registration in the country of incorporation of a non-resident, indicating the registration number or its equivalent;
• confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number or its equivalent, if such a document is available;
• Fill out an application at the State Revenue Office.

For its part, KORGAN LAW COMPANY performs the following actions:

• Preparation of constituent documents: memorandum of association, charter, order, decision of the founder;
• Registration with the justice authorities, state revenue authorities, statistics authorities, in agreement with the client, support for the initial submission of the necessary reports;
• Making a seal after agreeing the design with the client, preparing the necessary documents for opening an account with the Bank;
• Re-registration of a legal entity in the event of: changing the name, increasing or decreasing the authorized capital, changing the founders, as well as making other changes that do not require state re-registration: changes in the charter, increasing the size of the authorized capital, changing the address of the location, changing the type of activity and change of director.

Deadlines for imposing administrative penalties in case of violation of traffic rules by drivers of vehicles

Article 592 of the Code of the Republic of Kazakhstan “On Administrative Offenses” establishes that:

1. Drivers of vehicles exceeding the established speed of the vehicle by 10 to 20 kilometers per hour – entails a fine in the amount of 10 (ten) monthly calculation indices.

2. Exceeding the established speed of the vehicle by 20 to 40 kilometers per hour – entails a fine in the amount of 15 (fifteen) monthly calculation indices.

3. Exceeding the established speed of the vehicle by more than 40 kilometers per hour – entails a fine in the amount of 30 (thirty) monthly calculation indices.

4. Actions provided for by parts one, two and three of this article, committed repeatedly within a year after the imposition of an administrative penalty – entail a fine in the amount of 40 (forty) monthly calculation indices.

Any administrative offense is subject to recording in the form of drawing up a protocol by an authorized person (Article 803 of the Code of Administrative Offenses of the Republic of Kazakhstan), or in cases where it is drawn up in the absence of a person against whom a case has been initiated on the grounds provided for in subparagraph 4) of part one of Article 802, the testimony of special automated measuring means of fixing the commission of an administrative offense in the field of road transport and road safety by photographing, video filming the traffic situation, determining the speed and direction of the vehicle, the actions of other road users, in other words, fixing the speed of movement with speedometers or the system for registering offenses with cameras “Sergek” and other cameras. It should be noted that an offense recorded by a speedometer is not documented by drawing up a protocol, but a fine is issued in the form of an order on the need to pay a fine with the testimony of a special control and measuring technical means or device, which is duly notified to the owner (owner) of the vehicle (Article 807 of the Code of Administrative Offenses of the Republic of Kazakhstan). ), that is, the article establishes the need for proper notification of the owner, which, unfortunately, is not observed in practice.

Article 62 of the Code of the Republic of Kazakhstan On Administrative Offenses establishes that a person is not subject to administrative liability after two months from the date of committing an administrative offense, that is, if two months or more have passed from the moment the offense was recorded and you were not properly aware of the fine imposed, the violator is not subject to administrative liability. If the decision to impose an administrative penalty was not given within a year from the date of entry into force, then Article 890 of the Code of Administrative Offenses of the Republic of Kazakhstan on the application of the statute of limitations for a committed administrative offense is applied; after a year, no bailiff will be able to accept such material for production , since the Law of the Republic of Kazakhstan “On Enforcement Proceedings and the Status of Bailiffs” establishes that a bailiff is not entitled to adopt decisions of a body (official) authorized to consider cases of administrative offenses – after a year from the date of issuance of the relevant decision.

How to avoid being included in the register of unscrupulous participants in public procurement

Recognition of a potential supplier as an unscrupulous participant in public procurement and its inclusion in the register

The register of unscrupulous participants in public procurement sounds scary for any entrepreneur, but this is on one condition, if you are really an unscrupulous entity. For a conscientious entrepreneur, there are many ways to avoid being included in the register with the skillful application of current public procurement legislation and knowledge of their rights.

In accordance with paragraph 4 of Art. 12 of the Public Procurement Law in the register of unscrupulous participants in public procurement is a list of:

• suppliers with whom customers unilaterally terminated public procurement contracts, during the execution of which it was established that the supplier does not meet the qualification requirements and requirements of the tender documentation (auction documentation) or provided false information about its compliance with such requirements, which allowed him to become the winner of the competition (auction), as a result of which such an agreement was concluded;
• Potential suppliers identified as winners (potential runner-up suppliers) who avoided entering into a public procurement contract
• suppliers who have not fulfilled or improperly fulfilled their obligations under public procurement contracts concluded with them.

The register of unscrupulous participants in public procurement is formed on the basis of a court decision that has entered into force.

From the analysis of Article 12 of the Law, it follows that the legislator imposes an obligation on the customer no later than thirty calendar days from the date when he became aware of the fact of a violation by a potential supplier to apply to the court within the same period with a claim in compliance with all norms of the Civil Procedure Code of the Republic of Kazakhstan.

This requirement of the Law is imperative, failure to comply with the deadlines for filing a claim with the court entails a refusal of the claim.

That is, to put it simply, if the Customer, represented by a state body or another subject of public procurement, has not filed a claim for inclusion in the list of unscrupulous participants in public procurement, then this circumstance is an unconditional basis for refusing to satisfy the claims.

Let’s consider another case.

If you became the winner in public procurement, concluded a public procurement contract, started work under the concluded contract, but for some reason could not fulfill your obligations under the contract on time, in connection with which the Customer files a claim against your organization to the court for recognition as an unfair participant in public procurement.

The question arises what to do?

If we are talking about construction work, then there may be cases when the Customer could not provide a formalized site for the start of construction, thus, construction was not started on time, for “safety net” it is necessary to write letters to the Customer to eliminate violations. During construction work, situations may arise when it is necessary to replace materials and work that were included in the design and estimate documentation due to the fact that building materials cannot be used in the performance of work, which raises a question for the design organization to agree on the replacement of materials and making changes to the design and estimate documentation.

This takes time and for this you need to be supported by evidence in the form of appropriate correspondence with the design organization, which allows you to fix the timing of sending letters and receiving appropriate answers to them, which gives you additional “trump cards” in court when protecting your interests, since in case of delay in fulfillment of obligations under the public procurement contract You can justify your delay with the available written evidence.

In accordance with clause 5 of the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated December 14, 2012 No. 5 “On the application of the legislation on public procurement by the courts”, when considering claims for recognition of suppliers as having improperly fulfilled their obligations under public procurement contracts, courts must take into account the fault of the supplier as grounds for civil liability in accordance with Art. 359 of the Civil Code of the Republic of Kazakhstan, as well as the resulting negative consequences for the customer, based on the criteria of fairness and reasonableness in accordance with part 6 of Art. 6 Code of Civil Procedure of the Republic of Kazakhstan. Negative consequences should be understood as the infliction of such damage to the party to the contract that it has largely lost what it was entitled to count on when concluding the contract.

Thus, if your actions do not constitute guilty actions on your part and there is no damage caused to state interests, in connection with which there are no grounds for recognizing your organization as an unscrupulous participant in public procurement.

Correct bookkeeping is the key to victory in court

Having become acquainted with the judicial practice of civil cases of clients of the law firm KORGAN, the results of which revealed errors made by clients in the preparation of accounting and financial documents. The purpose of this generalization is to draw the attention of customers to the mistakes made by employees of enterprises and to prevent future losses for the organization.

When one of the parties applies to the court for the enforcement of the amount of debt, the court bases its conclusions on the basis of the evidence presented by the parties in the case, and as judicial practice shows, in this category of cases it is such that the economic court of one region can take into account the evidence of one party , and the court of another area, similar evidence may be ignored and not taken into account. The main evidence for this category of cases are primary accounting documents, properly executed.

Thus, the primary accounting documents are often the following:

• invoice;
• act of work performed (services rendered);
• invoice.

The Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” states that accounting documentation includes primary documents, accounting registers, financial statements and accounting policies.

Accounting records are made on the basis of primary documents.

Order of the Ministry of Finance of the Republic of Kazakhstan dated March 31, 2015 No. 241 approved the Rules for maintaining accounting records.

Paragraph 2 of the Accounting Rules regulates the procedure for compiling primary accounting documents.

Timely and high-quality execution of primary documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.

To formalize the right of a person to act on behalf of the subject upon receipt of assets, a power of attorney is used, the form of which was approved by the order of the Minister of Finance of the Republic of Kazakhstan dated December 20, 2012 No. 562 “On approval of forms of primary accounting documents” (registered in the Register of State Registration of Regulatory Legal Acts under No. 8265 ) (hereinafter – Order 562). Powers of attorney are issued to persons with whom a written agreement has been concluded on full liability for the storage of money and assets. The power of attorney is signed by the management of the subject and certified by a seal. Individual entrepreneurs certify with a seal if it is available.

In the context of the foregoing and reinforcing everything with practical experience, we strongly recommend:

• When sending primary accounting documents for signing, also send a free-form cover letter with the following content: “We are sending primary accounting documents to your address for signing, in case of refusal to sign, please give a written reasoned answer ….” this cover letter must be made in 2 (two) copies;
• Categorically refuse to transfer the goods if: upon receipt of the goods, the buyer presents a power of attorney to receive the goods, but the person authorized by the power of attorney does not correspond to the person who presents the power of attorney, along with the power of attorney, it is necessary to request an identity document (copies) both for the power of attorney and and upon receipt of the goods;
• Not signing the invoice or signing by a person not authorized by a power of attorney, in which case the goods may be considered not transferred to the proper person.

Re-registration of a legal entity

This article will be devoted to the state registration of changes and additions to the constituent documents of a legal entity.

To begin with, we will determine which cases are subject to state re-registration. According to the Civil Code 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;
• changes in the composition of participants in business partnerships.

If your case does not fall into the above points, then we will consider the state registration of the amendments and additions to the constituent documents of the legal entity. State registration of changes and additions to the constituent documents of a legal entity is carried out in the following cases:

• change location;
• Adoption of the Charter (Regulations) in a new edition;
• director changes.

For state registration of changes and additions made to the constituent documents of a legal entity in the event of a change in location, the following shall be submitted to the registering authority:

• statement;
• decision of the founder on making changes and additions to the constituent documents of the legal entity, sealed by the legal entity;
• originals of the former constituent documents of a legal entity;
• document confirming the actual location (original).

If the owner of real estate is an individual, then a notarized permission of the owner is required to provide a legal address to a legal entity. It should be noted that it is the consent of the owner of an individual that is necessary, since an individual entrepreneur, that is, an individual entrepreneur, is an individual, previously registering authorities simply required a real estate lease agreement with an individual entrepreneur. Thus, in order to exclude a refusal to re-register a legal entity, we draw your attention to this circumstance.

State registration of changes and additions to the constituent documents of a legal entity does not entail state (accounting) re-registration.