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!