Obtaining the BIN of a company from Russia
15.09.2022
If a Russian company operates in Kazakhstan without its own LLP, it may need a Kazakhstan business identification number, or BIN. Under the law, it is a unique number generated for a legal entity (a branch and a representative office) and an individual entrepreneur carrying out activities in the form of joint entrepreneurship (Article 1(1)(1-1) of the Law “On National Registers of Identification Numbers“). Below: how the BIN relates to Russian numbers, when it is needed, which documents to file, where and how long it takes.
The BIN and the Russian OGRN and INN
A Russian company has a state registration number, the OGRN, and a taxpayer identification number, the INN. These are the numbers needed for the BIN: the Kazakhstan Rules for Tax Registration ask for documents confirming state and tax registration in the country of incorporation, showing the registration number “or its equivalent”.
When a Russian company needs a BIN
For non-resident legal entities, the law provides for two cases of BIN formation (Article 9(8) of the Law on National Registers):
- for those operating in Kazakhstan through branches and representative offices (with a permanent establishment), simultaneously with their record registration (subparagraph 3);
- on registration with the state revenue body as taxpayers (subparagraph 4), for non-resident legal entities that are tax agents; that are diplomatic and equivalent representative offices of a foreign state accredited in Kazakhstan; entities operating through a dependent agent considered as their permanent establishment, or through a permanent establishment without opening a branch or representative office; entities that own objects of taxation in Kazakhstan; entities opening current accounts in resident banks or branches of non-resident banks.
Who is required to register on the basis of a tax application is listed in Article 95(2) of the Tax Code. The obligation arises, among others, for a non-resident legal entity:
- operating through a permanent establishment without opening a structural unit, within thirty calendar days from the date of commencement of activities in Kazakhstan through a permanent establishment (subparagraph 1);
- whose place of effective management (location of the actual management body) is in Kazakhstan, within thirty calendar days from the date of the decision to recognize Kazakhstan as the place of effective management (subparagraph 2);
- that is a participant in a joint activity agreement concluded with a resident whose activity leads to the formation of a permanent establishment, within thirty calendar days from the date of commencement of the activity determined in accordance with Article 231(2) of the Code (subparagraph 5);
- opening a current account with resident banks, before opening the current account (subparagraph 6).
The other cases (tax agents, insurance organizations and dependent agents, transactions with property, shares and participation interests, diplomatic missions) are in subparagraphs 3, 4 and 7–9 of the same Article.
On registration, the tax authority issues a registration certificate, except for registration for the purpose of opening a current account with a resident bank (Article 95(2)).
If the company sets up its own LLP in Kazakhstan, the BIN is generated on its registration (Article 9(8)(2) of the Law); for a branch or representative office with a permanent establishment, on their record registration (subparagraph 3); see “Company registration in Kazakhstan: LLPs, branches, re-registration“.
Which documents are needed
The state revenue body receives a tax application for registration and notarized copies of documents (Article 95(4) of the Tax Code; paragraph 12 of the Rules for Tax Registration of Taxpayers approved by Order of the Minister of Finance No. 640 of 28 October 2025). The set of documents depends on the ground for registration (Annex 1 to the Rules):
- in all cases except a diplomatic mission: constituent documents; a document confirming state registration in the country of incorporation, showing the registration number (for a Russian company, the OGRN); a document confirming tax registration in the country of incorporation, showing the tax registration number (for a Russian company, the INN), if such a document is available;
- for a bank account and where the place of effective management is in Kazakhstan, also the minutes of the meeting of the board of directors or a similar management body;
- for an insurance organization (insurance broker) and a dependent agent, also the agreement (contract or other document) granting authority to act on behalf of the non-resident, if any;
- for a participant in joint activity, also the joint activity agreement;
- for a permanent establishment, a place of effective management in Kazakhstan, an insurance organization and a dependent agent, joint activity and a bank account, also documents containing information on the beneficial owner.
Where to file and how long it takes
The place of filing also depends on the ground (Annex 1 to the Rules): for a permanent establishment, at the location of the permanent establishment; for an account, at the location of the bank; for joint activity, at the location (residence, stay) of the resident participant in the joint activity agreement; where the place of effective management is in Kazakhstan, at its location.
The state revenue body enters the company’s information into the state taxpayer database within 2 working days on the basis of the tax application (paragraph 7(1) of the Rules).
How we can help
We will determine whether your company has a ground for registration, collect the documents under Annex 1 to the Rules, prepare the tax application and file it. The full service is on the page “Obtaining IIN and BIN in Kazakhstan for foreigners and non-residents“, and if the BIN is needed for an account, see “Opening a bank account in Kazakhstan for foreigners and companies“.
The first consultation is free. Call us: +7 700 500 05 53 or write on WhatsApp.