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) operation of mining (exploration, extraction of minerals ), petrochemical, chemical industries, design (technological) oil and gas processing industries, operation main gas pipelines, oil pipelines, oil product pipelines	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 publication)
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 of energy supply	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 publication)
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  cycle of nuclear facilities	100
1.10.	Nuclear material handling	50
1.11.	Handling of radioactive substances, instruments and installations containing radioactive substances	10
1.12.	Handling devices and installations generating ionizing radiation	5
1.13.	Provision of services in  area  use of atomic energy	5
1.14.	Radioactive waste management	50
1.15.	Transportation, including transit, of nuclear  materials, radioactive substances, radioisotope  sources of ionizing radiation, radioactive  waste within the territory of the Republic of Kazakhstan	50
1.16.	Activities on the territories of former  nuclear test sites and other territories  contaminated as a result of nuclear  tests	10
1.17.	Physical protection of nuclear facilities and  materials	10
1.18.	Special training of personnel responsible for ensuring nuclear and radiation safety	5
1.19.	Production, processing, purchase,  storage, sale, use, destruction  poisons	10
1.20.	Production (formulation) of pesticides (toxic chemicals), sale of pesticides (toxic chemicals), use of pesticides (toxic chemicals) by aerosol and fumigation methods	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 publication)
1.22.	Irregular transportation of passengers by buses, minibuses in intercity interregional, interdistrict (intercity intraregional) and international  services, as well as regular transportation of passengers by buses, minibuses in international traffic	3
1.22-1.	Activities of transportation of goods by rail transport	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  drugs, psychotropic substances and precursors	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  transfer) of cryptographic protection  information	9
1.27.	Development, production, repair and sale of special technical means intended for carrying out operational-search activities	20
1.28.	Provision of services to identify technical channels leakage of information and special technical means intended for conducting operational search activities	20
1.29.	Development, production, repair, purchase and  sale of ammunition, weapons and military  equipment, spare parts, components and  devices for them, as well as special materials and  equipment for their production, including installation,  commissioning, modernization, installation, use, storage, repair and service	22
1.30.	Development, production, purchase and  sale of explosive and pyrotechnic substances and  products with their use	22
1.31.	Liquidation (destruction, disposal, disposal)  and processing of released ammunition,  weapons, military equipment, special means	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,  collecting, exhibiting civil and service weapons and cartridges for them	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  civil pyrotechnic substances and products with  their 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 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 publication)
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 of cotton receipts	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.- 1.45-5.	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 publication)
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  intellectual property, cost  intangible assets)	6
1.49.	Evaluation of intellectual property,  value of intangible assets	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 publication)
1.51.	Auditing activities	10
1.52.	Performance of work and provision of services in the field of  environment protection	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 persons	6
1.55.- 1.57.	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 publication)
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)  scientific and restoration works on monuments  of history and culture	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  securities and other financial instruments	10
1.77.	Clearing activities for transactions with financial instruments	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 publication)
1.83.	Activities to organize the construction of residential  buildings by attracting money from equity holders	10
1.84.	Production of the State Flag of the Republic  Kazakhstan and the State Emblem of the Republic  Kazakhstan	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 of grain receipts	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 publication)
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  a duplicate license for the export and import of goods	100% of  rate  when issuing a  license
2.2.	for export and import of goods	1
	License renewal rates:
3.1.	for all types of licenses, except  renewal of licenses for export and import  goods	10% of  rate  when issuing  a license,  but not more than  4 MCI
3.2.	for reissuing a license for export and import  goods	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.

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.