How to open an IP in RK year. About individual entrepreneurship

This Law is aimed at the implementation of the right of citizens to freedom established by the Constitution of the Republic of Kazakhstan, the formation of a system of state guarantees for.

Chapter I. General Provisions

Article 1. The concept of individual entrepreneurship

1. Individual entrepreneurship as a type of private entrepreneurship is an initiative activity of citizens aimed at generating income, based on the property of the citizens themselves and carried out on behalf of citizens at their risk and under their property responsibility.

2. The subjects of individual entrepreneurship are individuals engaged in entrepreneurial activities without forming a legal entity and in the absence of signs of a legal entity.

Article 2. Legislation on individual

entrepreneurship

1. Legislation in the field of individual entrepreneurship is based on the Constitution of the Republic of Kazakhstan and consists of this Law and other regulatory legal acts that do not contradict it.

2. The Law of the Republic of Kazakhstan "On the Protection and Support of Private Entrepreneurship" applies to individual entrepreneurship, taking into account the specifics established by this Law.

3. This Law governs relations in the implementation of the activities of notaries and lawyers to the extent not regulated by special legislative acts.

Article 3. Types of individual entrepreneurship

1. Types of individual entrepreneurship are personal entrepreneurship and joint entrepreneurship.

2. Personal entrepreneurship is carried out by one citizen independently on the basis of property belonging to him by the right of ownership, as well as by virtue of another right that allows the use and (or) disposal of property.

3. Joint Entrepreneurship is carried out by a group of citizens () on the basis of property belonging to them on the basis of common ownership, as well as by virtue of another right that allows joint use and / or disposal of property.

Article 4. Forms of joint entrepreneurship

1. Joint entrepreneurship may be carried out on the basis of common joint property (common property of spouses, common property of a peasant (farm) economy, common property of a privatized dwelling) or common shared property.

2. Forms of joint entrepreneurship are:

l) entrepreneurship of the spouses, carried out on the basis of the common joint property of the spouses;

2) family business carried out on the basis of common joint ownership of a peasant (farm) economy or common joint ownership of a privatized dwelling;

3) a simple partnership in which entrepreneurial activity is carried out on the basis of common shared ownership.

Article 5 business turnover in the implementation

various types of individual entrepreneurship

1. When carrying out personal entrepreneurship by a citizen who is married, without mentioning the other spouse as an entrepreneur, the consent of this spouse to carry out entrepreneurial activities is not required.

In cases where a citizen uses the common property of the spouses for the implementation of personal entrepreneurship, the consent of the other spouse to such use is assumed, unless otherwise provided by legislative acts or the marriage contract, or other agreement between the spouses.

2. In the course of entrepreneurship of spouses in business transactions, one of the spouses acts on behalf of the spouses with the consent of the other spouse, which can be confirmed during registration of individual entrepreneurship or expressed in writing and notarized, in cases where the activity individual entrepreneur carried out without state registration.

In the absence of the consent of one of the spouses expressed in this way to the performance of the other spouse in a business transaction on their behalf, it is assumed that the spouse acting in a business transaction carries out entrepreneurial activities in the form of personal entrepreneurship.

3. When carrying out family business, associated with the use of a privatized dwelling as an object of entrepreneurial activity, one of the owners of the dwelling shall enter into business circulation only with the consent of the other owners, certified by a notary.

4. When carrying out individual entrepreneurship using the form of a simple partnership, the conduct of common affairs of participants in a simple partnership is carried out by their common consent. By agreement among themselves, the participants may entrust the performance in business circulation to one of the participants, acting in this case on the basis of a power of attorney issued by the other participants in the partnership.

Article 6

entrepreneurs on their property

1. Individual entrepreneurs are liable for their obligations with all their property, with the exception of property, which cannot be levied in accordance with the current legislation of the Republic of Kazakhstan.

2. When carrying out personal entrepreneurship, a citizen shall be liable with all the property belonging to him by the right of ownership, including shares in the common property of the spouses.

In cases where a citizen uses the common property of the spouses for entrepreneurial activities, the recovery of his debts may also be levied on the common property of the spouses.

If a spouse who is not an entrepreneur does not agree to the use of common property by the other spouse for entrepreneurial activities, he has the right to raise a question, including in judicial order on the division of common property.

The property of each of the spouses who is not an entrepreneur cannot be the subject of foreclosure on the debts of the other spouse who is engaged in personal entrepreneurship.

3. When exercising the entrepreneurship of the spouses, the recovery of the debts of the spouses in connection with the implementation of entrepreneurial activity may be levied on the common property of the spouses, regardless of which of them is in business.

4. In cases where a privatized dwelling is used as an object of entrepreneurial activity, the collection of debts is directed to this dwelling.

5. When carrying out entrepreneurial activities related to a simple partnership, participants in a simple partnership shall be jointly and severally liable for the obligations of a simple partnership to third parties, if the agreement on joint activities otherwise provided.

Article 7. Simple partnership

1. A simple partnership is formed on the basis of an agreement on a joint economic activity.

2. Under an agreement on joint economic activity (simple partnership agreement), the parties (individual entrepreneurs) undertake to act jointly to carry out individual entrepreneurship.

3. For the implementation of individual entrepreneurship, participants in a simple partnership make contributions with property or other property rights, including the right to the results of intellectual activity, or by way of a labor contribution.

Contributions of participants are assumed to be equal in value, unless otherwise provided by a simple partnership agreement. The monetary value of the property or labor contribution is made by agreement between the participants in the partnership.

4. Monetary or other property contributions of the parties to the agreement, as well as property created or acquired as a result of joint entrepreneurial activity, are their common shared property.

5. The procedure for covering the general costs of joint entrepreneurial activity and possible losses as a result of it is determined by the agreement of the participants. If the contract does not provide for such a procedure, the general expenses and losses are covered at the expense of the common property of the parties to the contract, and the missing amounts are distributed between them in proportion to their shares in this property.

6. Income (profit) received by the participants of the partnership as a result of joint entrepreneurial activity is distributed in proportion to their shares in the common property, unless otherwise provided by the simple partnership agreement. An agreement on the removal of any of the participants in the distribution of profits is invalid.

7. Participants in a partnership are not entitled to dispose of their share in the common property and, accordingly, transfer the right to participate in the partnership without the consent of the other participants.

The participant of the partnership has the right, at his own discretion, to refuse to participate in the joint activity. Losses of participants caused by the refusal of any of them to participate in the partnership shall be recovered in full, unless otherwise provided by the simple partnership agreement.

Article 8

1. A peasant (farm) economy is such an economy in which the implementation of individual entrepreneurship is inextricably linked with the use of agricultural land for the production of agricultural products, as well as with the processing and marketing of these products.

2. The main forms of a peasant (farm) economy are:

1) peasant economy in which entrepreneurial activity is carried out in the form of a family business based on common joint ownership;

2) a farm based on the implementation of personal entrepreneurship;

3) a farm organized in the form of a simple partnership on the basis of a joint activity agreement;

4) legislative acts of the Republic of Kazakhstan may provide for other forms of peasant (farm) economy.

3. Legal relations connected with peasant (farm) enterprises are regulated by this Law and special legislation.

Chapter II. State registration and licensing

individual entrepreneurship

Article 9. State registration of an individual

entrepreneurship

1. Mandatory state registration is subject to individual entrepreneurs who meet one of the following conditions:

1) use labor employees on an ongoing basis;

2) have a total annual income from entrepreneurial activity, calculated in accordance with the tax legislation in an amount exceeding the tax-free amount of the total annual income established for individuals by the legislative acts of the Republic of Kazakhstan.

The activity of individual entrepreneurs listed in this paragraph without registration is prohibited, except for the cases provided for

2. State registration of citizens engaged in entrepreneurial activities without forming a legal entity is of an informal nature and consists in registration as an individual entrepreneur with the territorial tax authority at the place of residence of the citizen (hereinafter referred to as the registering authority).

3. Individual entrepreneurs not listed in paragraph 1 of this article have the right to register as an individual entrepreneur at their own discretion.

The absence of individual entrepreneurs, except for those listed in paragraph 1 of this article, of a certificate of state registration is not an obstacle to the implementation of entrepreneurial activities.

4. An individual entrepreneur who carries out his activities without state registration shall not have the right to refer, when concluding transactions, to the fact that he is not an entrepreneur.<*>

Footnote. Article 9 with additions - Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 10. Procedure for state registration

individual entrepreneurship

1. For state registration, an individual entrepreneur submits to the registering body:

1) an application in the form established by the authorized body;

2) a document confirming the payment to the budget of the amounts of the fee for the state registration of individual entrepreneurs.

Requesting other documents is prohibited.

2. If the documents listed in paragraph 1 of this article are available, the registering body shall carry out the state registration of an individual entrepreneur on the day the documents are submitted.

3. When registering a joint individual entrepreneurship in the cases provided for in paragraph 1 of Article 9 of this Law, in the form of entrepreneurship of spouses, family entrepreneurship, as well as a simple partnership created on a permanent basis, an application is submitted by a person authorized to represent interests in relations with citizens, organizations and state bodies and carry out civil law transactions.

The certificate of state registration is issued to the authorized person. A list of members of a joint individual entrepreneurship certified by the head of the registering body is attached to the certificate.

4. For the state registration of an individual entrepreneur, a fee is charged in the manner determined by K010209_ tax code Republic of Kazakhstan.

When changing the data specified in the application for the issuance of a certificate of state registration, the entrepreneur is obliged to report the changes to the registering authority in the form established by this authority. When changing the data specified in the certificate of state registration, the entrepreneur is obliged to re-register and obtain a new certificate.

In case of loss by the entrepreneur of the certificate of state registration, at his request, a duplicate of the document certifying the state registration is issued.

For the issuance of a duplicate of the document certifying state registration, a fee is charged from the entrepreneur in the manner determined by the Tax Code of the Republic of Kazakhstan.<*>

Footnote. Article 10 as amended by the Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 11. Certificate of state registration

1. The certificate of state registration is a way of individualization of a citizen engaged in entrepreneurial activity without forming a legal entity.

2. A certificate of state registration is issued to an individual entrepreneur within the time limits established by paragraph 2 of Article 10 of this Law.

The registering body sends a notice of state registration as an individual entrepreneur to authorized body conducting statistical activities, within ten days from the date of registration.

3. A certificate of state registration of an individual entrepreneur is issued for an indefinite period, unless another period is provided in the application.

4. The form of the certificate of state registration of an individual entrepreneur is approved by the Government of the Republic of Kazakhstan.

5. Access to information constituting the subject of state registration of individual entrepreneurs is open.<*>

Footnote. Article 11 as amended - by the Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 12

activities

1. If an individual entrepreneur carries out activities subject to licensing, he must have a license for the right to carry out such activities.

2. The license is issued in accordance with the procedure established by the legislation on licensing.

The Government of the Republic of Kazakhstan has the right to establish a simplified procedure for issuing licenses to individual entrepreneurs.

When carrying out the transportation of passengers and goods by road or other transport in the manner of individual entrepreneurship, a sufficient basis for issuing a license is the presence of a driver's license of the appropriate category.

The issuance of a license on the basis of the submitted documents is carried out without checking the conditions for carrying out entrepreneurial activities, as well as a qualification test of the applicant's knowledge.

In the presence of the above documents, refusal to issue a license is not allowed.

3. For the issuance of a license from an individual entrepreneur, a license fee is charged for the right to practice certain types activities. The procedure for calculating, paying the fee and returning the amounts paid is determined by the Tax Code of the Republic of Kazakhstan.

4 A license for the right to carry out individual medical, medical, veterinary activities is issued without a time limit (permanent license); a license for the right to carry out transport activities - for a period of at least five years, a license for the right to carry out other types of individual entrepreneurial activity (with the exception of a license for the export and import of goods) - for a period of at least a year; a license for the export and import of goods - for the periods stipulated by the legislation on licensing.

5. A license for the right to carry out a licensed type of activity is issued regardless of whether the citizen is registered as an individual entrepreneur or not.<*>

Footnote. Article 12 as amended - by the Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Chapter III. Implementation of individual

entrepreneurial activity

Article 13

entrepreneurial activity

An individual entrepreneur has the right to carry out any type of entrepreneurial activity, unless otherwise provided by law.

Article 14

entrepreneurial activity

1. Individual entrepreneurship is carried out on the basis and at the expense of property owned by citizens on the basis of ownership or other rights that allow the use and / or disposal of property for entrepreneurship.

2. Legal entities and citizens have the right, on the terms established by law, to lease their buildings, structures and premises, including apartments in apartment buildings for use in business purposes.

Article 15. Entrepreneurial business

1. Entrepreneurial business is a set of property, including property rights, on the basis and through which an individual entrepreneur carries out his activities.

2. Entrepreneurial business as a whole or part of it may be the object of sale, pledge, lease and other transactions related to the establishment, change and termination of rights.

Article 16. Requirements for the quality of products (works, services)

1. An individual entrepreneur is responsible for the quality of his products (works, services).

2. Products (works, services) produced by an individual entrepreneur must meet the requirements, unless otherwise specified by the contract with the customer.

Products (works, services) for which state standards must comply with these standards.

3. If it is provided for by the established rules, products (works, services) sold by an individual entrepreneur must have quality certificates or a mark of conformity.

Article 17 Trading activity individual

entrepreneurs

1. Individual entrepreneurs have the right to sell their products, as well as goods purchased for the purpose of sale, by any means not prohibited by law, and in any locality, unless otherwise provided by legislative acts.

2. Individual entrepreneurs have the right to use land for small-scale retail trade (trade from hands and from portable trays). common use settlements (with the exception of places where such trade is directly prohibited by local executive bodies, in the prescribed manner assigned to legal

persons, as well as plots that are the carriageway of areas

streets, roads, driveways and public passenger stops

transport) provided that such trade:

1) does not interfere with the movement of pedestrians;

2) does not cause inconvenience to residents of adjacent residential buildings (residential

3) is carried out in compliance with sanitary requirements;

4) does not lead to pollution of the territory.

No fee is charged for this trade.

Article 18

entrepreneurs

Settlements of individual entrepreneurs related to their entrepreneurial activities are made at their discretion both in cash and in a non-cash manner, unless otherwise provided by legislative acts.

Article 19

entrepreneurs

1. Banking services for individual entrepreneurs are carried out on the basis of agreements concluded by an individual entrepreneur with a bank, in accordance with the current legislation.

2. Banks serve individual entrepreneurs in the manner prescribed by the legislation of the Republic of Kazakhstan and by agreement of the parties.

Article 20. Foreign economic activity

individual entrepreneurs

1. Individual entrepreneurs have the right to carry out external economic activity on a par with legal entities, unless a more favorable treatment is established by law.

2. Export of products by individual entrepreneurs own production, including agricultural products, is produced in accordance with the legislation on customs Republic of Kazakhstan.

Article 21. Taxation of individual entrepreneurs

Taxation of individual entrepreneurs is carried out in accordance with the procedure established by the Tax Code of the Republic of Kazakhstan K010209_.<*>

Footnote. Article 21 was amended by the Law of the Republic of Kazakhstan dated December 8, 1997 N 200 Z970200_; V new edition- Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 22

labor in individual entrepreneurship

1. An individual entrepreneur has the right to carry out entrepreneurial activities using hired labor.

2. An individual entrepreneur draws up relations with his employees with an employment contract (contract) or work contract.

3. An employee hired under an employment contract (contract) is subject to the norms of labor, social and pension security legislation.

Employees hired under an employment contract (contract) are subject to social and medical insurance, as well as social security in the manner and under the conditions established by law.

4. An individual entrepreneur makes contributions to social, insurance and pension funds for his employees (employee) in accordance with the law.

5. Conditions employment contract worsening the position of the employee in comparison with the legislation of the Republic of Kazakhstan on labor are invalid.

Article 23. Transfer of entrepreneurial business to another person

1. An individual entrepreneur has the right to transfer his entrepreneurial business to another person for compensation or free of charge.

2. The transfer of an entrepreneurial business can be carried out both in full and in part. When transferring an entrepreneurial business in part, the transfer agreement must provide for what rights and what outstanding debts are transferred to the acquirer.

3. The acquirer of the entrepreneurial business is the legal successor of all the rights and obligations of the former entrepreneur in full.

4. The creditors must be notified about the forthcoming transfer of the business case to another person, who have the right to demand from the entrepreneur transferring the case early termination or performance of the obligation. Without their consent, the transfer of the fulfillment of the obligation to the acquirer of the entrepreneurial business is not allowed.

5. The entrepreneur transferring the business and the acquirer of the business shall bear joint and several liability to the creditor who has not been notified of the transfer of the business for the claims of this creditor related to the business.

6. An agreement on the transfer of a business case must be concluded in writing. Violation of this condition entails the invalidity of the contract.

Article 24

activities

1. Accounting by an individual entrepreneur of the results of his activities is carried out in the manner determined by the tax legislation.

Such entrepreneurs should not be required to draw up and present financial and statistical reporting established for legal entities.

2. Accounting by an individual entrepreneur subject to state registration (paragraph 1 of Article 9 of this Law) of the results of his activities is carried out in accordance with the rules established by the legislation on accounting.

Chapter IV. Implementation of the activities of the individual

Article 25

entrepreneur under his own name

1. An individual entrepreneur is engaged in entrepreneurial activity, acquires and exercises rights and obligations under his own name.

2. In case of joint individual entrepreneurship, all transactions related to entrepreneurial activity are made, and rights and obligations are acquired and exercised on behalf of all participants in joint entrepreneurship, except for the cases provided for by this Law.

3. When making transactions related to his entrepreneurial activity, a citizen must indicate that he acts as an individual entrepreneur, unless this obviously follows from the very situation in which transactions are made.

The absence of such an indication does not release the individual entrepreneur from the risk and liability that the individual entrepreneur bears for his obligations.

4. When carrying out his activities, an individual entrepreneur has the right to use personal forms of business documentation, a seal, stamps, the texts of which must clearly indicate that this person is a sole trader.

Article 26

case and/or part thereof, owned

individual entrepreneur

1. An individual entrepreneur has the right to assign a company name to his business and / or part of it, separated as part of the entrepreneur's property (Article 15 of this Law).

2. If more than one part of each of them can be assigned its own company name as part of the property (case) of an individual entrepreneur.

3. A company name is assigned to a case and/or part of it only as an object of rights for the purpose of its individualization and must include an indication that the case and/or part of it belongs to an individual entrepreneur, indicating the name(s) of the entrepreneur.

Article 27. Legal protection of a company name

1. The trade name of the case and/or part of it of an individual entrepreneur is subject to legal protection without the obligatory submission of an application for this or registration, and regardless of whether it is part of a trademark.

2. It is not allowed to use company names belonging to other entrepreneurs without their consent.

3. At the request of the owner of the company name, persons using identical or similar to the degree of indistinguishability company names in the same locality, in which the file and / or part of the file of the owner of the trade name is located, are obliged to stop using it.

4. A person who knowingly knew that he was using someone else's company name is obliged to compensate, at the request of its owner, the losses caused to him by the use of the company name.

5. In the event of a dispute over the right to a company name, the priority to a company name belongs to the entrepreneur who has previously started using it.

Article 28. Transfer of the right to a company name

1. The trade name, unless otherwise provided by the contract, shall be transferred to the acquirer of the case and/or its part of the individual entrepreneur.

2. Alienation of a company name, except for the case provided for in paragraph 1 of this article, is not allowed.

3. The owner of the trade name of the case and/or part of it, an individual entrepreneur, may, under an agreement, allow another person to use the trade name in the ways stipulated in the agreement. The contract must provide for measures to prevent misleading consumers.

Chapter V Protection and Guarantees of Individual

entrepreneurial activity

Article 29

bodies in the activities of individual

entrepreneurs

1. State bodies are not entitled to interfere in the activities of individual entrepreneurs, except in cases established by legislative acts.

2. The current inspection of individual entrepreneurial activity by authorized state bodies exercising control and supervisory functions may be carried out no more than once a year, unless otherwise established by legislative acts, and also when such inspections are carried out in order to control the execution of instructions that contained in the act of the previous inspection.

Such restrictions do not apply in cases of initiation of a criminal case based on the materials of the audit.

More than once a year, state bodies exercising control and supervisory functions may check the timeliness of payment of wages, pensions, benefits, compliance with the procedure for transferring mandatory payments provided by the legislation on pension provision in the Republic of Kazakhstan.

3. The results of the audit of regulatory authorities must be confirmed by the drawing up of a bilateral act, which contains a list of comments, necessary measures and deadlines for their elimination.

Each of the parties has the right to indicate in the act with which provisions of the act it does not agree.

Article 30

provision of information and other

activities related to individual

entrepreneurship

1. State bodies are obliged to provide individual entrepreneurs, at their request, with explanations of the current legislation, consultations and other information related to their entrepreneurial activities.

State bodies have no right to refuse to provide such information.

2. From individual entrepreneurs applying to state bodies for registration, withdrawal land plot, obtaining a license, providing information provided for in paragraph 1 of this article, as well as on other issues related to their entrepreneurial activities, fees that are not directly provided for by legislative acts may not be collected.

Article 31. Appeal against actions or inaction of officials

persons of state bodies violating the rights and

legitimate interests of individual entrepreneurs

1. In case of violation of the rights and legitimate interests of individual entrepreneurs during their registration, issuance of a license, verification of their activities, presentation of a demand for its termination or suspension, as well as in other similar cases, an individual entrepreneur has the right to appeal against the actions of the relevant body and (or) official in court at the location of the body (official) or (at the choice of the complainant) at the place of individual entrepreneurial activity.

2. An appeal by an individual entrepreneur against the actions of law enforcement agencies related to the initiation and investigation of a criminal case is carried out in the manner prescribed by the criminal procedure legislation.

Article 32. Social protection of an individual

entrepreneur

1. An individual entrepreneur has the right to use various systems social security, social and health insurance.

2. Individual entrepreneurial activity is included in the length of service for the appointment of pensions, subject to payment of payments in accordance with the pension legislation of the Republic of Kazakhstan.

Chapter VI. Termination of the activity of an individual

entrepreneur

Article 33

termination of the activities of an individual

entrepreneur

1. The activities of an individual entrepreneur may be terminated voluntarily or involuntarily, as well as in the event of the occurrence of circumstances provided for by this Law.

2. On a voluntary basis, the activity of an individual entrepreneur is terminated at any time on the basis of a decision taken independently by an individual entrepreneur - in case of personal entrepreneurship, by all participants jointly - in case of joint entrepreneurship. A decision to terminate a joint venture shall be considered adopted if half of its participants voted for it, unless otherwise provided by an agreement between them.

3. Forcibly, the activity of an individual entrepreneur is terminated by a court decision in the following cases:

1) bankruptcy;

2) invalidation of the registration of an individual entrepreneur in connection with violations of the law committed during registration, which are irreparable;

3) carrying out activities without a license, if the activity is subject to licensing, or activities prohibited by legislative acts;

4) carrying out activities with repeated during the calendar year or gross violations of the law;

5) in other cases provided for by legislative acts.

The termination or suspension of the activities of an individual entrepreneur is carried out by the court upon the application of the state body exercising control and supervisory functions.

The statement of claim for termination or suspension of the activities of an individual entrepreneur is sent by the authorized state body to the court in the manner and on the grounds established by the legislative acts of the Republic of Kazakhstan.

4. The activity of an individual entrepreneur, in addition to the grounds provided for in paragraphs 2 and 3 of this article, is also terminated in the following cases:

1) personal entrepreneurship - upon recognition of a citizen - an individual entrepreneur as incapacitated or his death;

2) family entrepreneurship and simple partnership - if, as a result of the occurrence of the circumstances listed in subparagraph 1) of this paragraph, there is one or no participant in joint entrepreneurship left, as well as in the division of property in connection with the dissolution of marriage.

5. The requirement to terminate individual entrepreneurship on the grounds provided for in subparagraphs 2)-4) of paragraph 3 of this article may be filed with the court, respectively, by the registering authority, state bodies authorized to exercise supervisory and control functions in relation to entrepreneurial activity or to issue a license, and creditors.

6. In the cases provided for by subparagraph 4) of paragraph 3 of this article, the court, instead of a decision to terminate the activities of an individual entrepreneur, may make a decision to suspend such activities.

Suspension of the activities of an individual entrepreneur without a court decision may be allowed in exceptional cases established by the legislation of the Republic of Kazakhstan for a period of not more than 3 days, with the obligatory presentation of a statement of claim to the court within the specified period. In this case, the act of suspension of activities is valid until the issuance of a court decision.

7. The activity of an individual entrepreneur is considered terminated from the moment such an entrepreneur (entrepreneurs) is excluded from the State Register on the basis of his (their) application or a court decision, in appropriate cases. An exception from the State Register is made after the certificate of state registration of an individual entrepreneur is submitted to the registering authority. When carrying out entrepreneurship without registration, in established cases, entrepreneurial activity is considered terminated from the moment of actual termination - if it is voluntary or, accordingly, from the moment the court decision comes into force - if it is forced.<*>

Footnote. Article 33 was amended by the Law of the Republic of Kazakhstan dated November 29, 1999 N 488 Z990488_; Law of the Republic of Kazakhstan dated December 24, 2001 No. 276 Z010276_.

Article 34

entrepreneur on a voluntary basis

1. In case of termination of the activities of an individual entrepreneur on a voluntary basis, all creditors for obligations related to entrepreneurial activities must be immediately notified by the debtor about this, but no later than one month in advance.

2. Upon termination of the activity of an individual entrepreneur on a voluntary basis, if such activity is licensed or, in the cases provided for in paragraph 1 of Article 9 of this Law, is subject to mandatory state registration, the following consequences occur:

1) the deadlines for fulfilling the obligations of the entrepreneur to transfer property, perform work or provide services, except for obligations not related to entrepreneurial activity, are considered to have come;

2) the fulfillment of obligations of a monetary nature is carried out within the established time limits, except in cases where the creditor insists on the early maturity of the obligations due to the termination of the entrepreneur’s activities or there is reason to fear that, in connection with the termination of entrepreneurial activities, creditors under monetary obligations may find themselves in worse position than other creditors;

3) the license terminates in accordance with the legislation on licensing.

3. Upon termination of entrepreneurial activity on a voluntary basis for unlicensed types of activity, as well as in cases where an individual entrepreneur can carry out his activity without mandatory state registration, the obligations associated with entrepreneurial activity are subject to execution in the manner and terms established by law and the contract, if otherwise provided by agreements with creditors.

Article 35

forced entrepreneur

When the activities of an individual entrepreneur are terminated by a court decision, the consequences provided for in subparagraphs 1),

2) paragraph 2 of Article 34 of this Law, and in addition:

1) the court may prohibit an individual entrepreneur from engaging in certain types of activities within the established time limits with the right to resume such activities after the expiration of the specified time periods in the manner prescribed by this law;

2) the license is revoked or its validity is suspended, if by a court decision it is forbidden for an individual entrepreneur to engage in the type of activity for which he has a license for a certain period of time.

Article 36

entrepreneur in connection with the occurrence of certain

circumstances

1. Upon termination of the activities of an individual entrepreneur in the event of the occurrence of the circumstances provided for in paragraph 4 of Article 33 of this Law, the following consequences occur:

1) the transfer of the rights and obligations of a deceased individual entrepreneur in personal entrepreneurship to his heirs in the manner prescribed by law, except for the cases provided for in Article 23 of this Law;

2) transfer to the heirs of the rights and obligations of the deceased spouses - individual entrepreneurs according to the rules of inheritance law or their case in the manner established by this Law;

3) the transfer to the heirs of the rights and obligations of the deceased (deceased) participant (participants) of joint entrepreneurship according to the rules of inheritance law or the transfer of his (their) case in the manner prescribed by this Law.

2. Upon termination of the activities of an individual entrepreneur on the grounds provided for in paragraphs 2, 3, 4 of Article 33 of this Law, the license issued to carry out the relevant types of activities also terminates.

Article 37. Satisfaction of creditors' claims in connection with

termination of the individual

entrepreneur

1. Upon termination of entrepreneurial activity on a voluntary basis, an individual entrepreneur is obliged to satisfy the claims of creditors for compensation for losses caused by early termination of an obligation in accordance with the legislation governing these relations and an agreement between them at the expense of all property belonging to him, with the exception of property for which in accordance with legislative acts, recovery cannot be levied.

In a joint venture, the liability of its participants to creditors is of a joint and several nature, unless otherwise established by agreement of the participants.

2. When the activities of an individual entrepreneur are forcibly terminated, the court, simultaneously with the adoption of such a decision, may consider the applications of creditors to satisfy their claims against the debtor. In this case, the court may seize the property belonging to the debtor until the claims of creditors are satisfied. The fulfillment of obligations not related to entrepreneurship is carried out in accordance with the general procedure.

3. common property remaining after satisfaction of creditors' claims in a joint venture shall be subject to division between its participants in accordance with an agreement between them, unless otherwise provided by legislative acts.

Chapter VII. Bankruptcy of an individual entrepreneur

Article 38. Grounds and procedure for declaring bankrupt

1. The basis for declaring bankrupt a debtor - an individual entrepreneur is his inability to satisfy the claims of creditors for monetary obligations, including demands for the payment of wages, as well as to ensure mandatory payments to the budget and extra-budgetary funds at the expense of his property.

2. Bankruptcy is established by a court decision or declared out of court by the debtor by agreement with the creditors.

3. The reason for applying to the court with an application for bankruptcy of the debtor for the creditor is the insolvency of the debtor.

The debtor is considered insolvent if he has not fulfilled the obligation within three months from the date of its fulfillment.

4. The reason for the debtor to apply to the court with a statement of his bankruptcy is his insolvency.

5. The right to file an application for declaring an individual entrepreneur bankrupt is vested in the debtor, creditors for civil obligations related to the debtor's business activities, tax authorities and other authorized persons. government bodies with regard to mandatory payments to the budget and extra-budgetary funds.

6. When bankruptcy procedures are applied to an individual entrepreneur, his creditors for obligations not related to entrepreneurial activity are also entitled to present their claims if the deadline for fulfillment of such obligations has come.

Article 39

1. The application of the debtor - an individual entrepreneur about his bankruptcy is filed with the court at the place of registration of entrepreneurial activity, and if such activity is carried out without registration - at the place of his residence, determined according to the rules of civil procedure legislation, in case of joint entrepreneurship - at the place of residence of one of the individual entrepreneurs.

2. An application of an individual entrepreneur on his bankruptcy is signed by a citizen, in case of joint entrepreneurship - by all its participants or their representatives and must include all the necessary information established for an application for bankruptcy of a debtor of a legal entity, as well as information about the obligations of an individual entrepreneur not related to entrepreneurial activity .

3. An application of a creditor for declaring a debtor bankrupt must comply with the requirements established by the bankruptcy legislation for an application by a creditor of a legal entity.

Article 40. Initiation and consideration of bankruptcy cases

The initiation and consideration of bankruptcy cases of an individual entrepreneur is carried out according to the rules established for legal entities, with the following features:

1) bankruptcy cases are considered by the court, regardless of the amount of creditors' claims against the debtor;

2) initiation of bankruptcy proceedings may not entail the introduction external management the debtor's property, unless otherwise established by a court ruling;

3) in order to ensure the interests of the creditor in the event of bankruptcy of the debtor, the court, from the moment of initiation of proceedings on the case, seizes his property, including his share in common property, except in cases where a guarantee or other method of securing the fulfillment of the obligations of the debtor by the third parties;

4) at the request of the debtor, the court may postpone the consideration of the case for a period of not more than one month in order to reach an amicable agreement or to consider an application for the application of a rehabilitation procedure. The amicable agreement is concluded in accordance with the rules provided for by the civil procedural legislation, and cannot be extended to creditors who have not agreed to its conclusion;

5) if the debtor fails to submit, within the period specified in subparagraph 4) of this article, evidence of satisfaction or the possibility of satisfying the claims of creditors or the conclusion of a settlement agreement, as well as in case of refusal to satisfy the application for the application of the rehabilitation procedure, the court shall decide on declaring the debtor bankrupt;

6) the initiation of proceedings in the case of bankruptcy of the debtor of an individual entrepreneur is not an obstacle to the execution of court decisions on the recovery of sums of money or levying execution on his property for obligations not related to the entrepreneurial activities of the debtor;

7) the fulfillment of obligations not related to entrepreneurial activity, for which there is no court decision or other executive documents on the recovery of monetary amounts from the debtor, is suspended until the court issues an appropriate decision;

8) invalidation of the debtor's transactions is carried out by the court on its own initiative or at the request of interested parties in the manner and on the grounds provided for by the Civil Code of the Republic of Kazakhstan and bankruptcy legislation;

9) upon return of the property and invalidation of the debtor's transactions made before declaring him bankrupt on the grounds provided for by the bankruptcy legislation for legal entities, the property transferred within one year prior to the initiation of the bankruptcy case to the spouse, direct relatives may be reclaimed. ascending and descending lines, sisters, brothers and their relatives in the descending line, sisters, brothers and their relatives in the direct ascending and descending lines of the spouse (wife) of an individual entrepreneur.

Article 41. Rehabilitation procedure in bankruptcy cases

individual entrepreneurs

1. After the initiation of proceedings on the bankruptcy case of an individual entrepreneur, the court may satisfy the debtor's petition for the application of a rehabilitation procedure.

2. The rehabilitation procedure for bankruptcy cases of individual entrepreneurs is carried out according to the rules established by the bankruptcy legislation for legal entities, subject to the following features:

1) the rehabilitation plan is developed by the debtor - an individual entrepreneur or a candidate for rehabilitation managers within a month from the moment the court postpones the bankruptcy proceedings, and is approved by the court with the consent of bankruptcy and secured creditors, the amount of claims of which is at least 2/3 from total amount their requirements;

2) with the consent of secured and bankruptcy creditors, the amount of whose claims is not less than 2/3 of the total amount of their claims, the court may not appoint a rehabilitation manager and retain the management of the debtor's property and affairs.

Article 42. Consequences of recognition of individual

businessman bankrupt

1. From the moment the court decides to declare an individual entrepreneur bankrupt, the following consequences occur:

1) the deadlines for the fulfillment of obligations related to entrepreneurial activity are considered to have come;

2) the accrual of penalties and interest on all types of bankrupt's debts related to entrepreneurial activity is terminated;

3) recovery from the debtor on all executive documents is terminated, with the exception of executive documents on the requirements of citizens to whom the debtor is liable for causing harm to life or health, as well as on claims for the recovery of alimony;

4) by a court decision, the validity of a license issued to carry out entrepreneurial activities is terminated.

2. The court publishes in one of the official printed publications the central body of justice announcement of the recognition of an individual entrepreneur as bankrupt. The notice shall indicate the period for filing creditors' claims with the court, which may not be less than two months from the date of publication of the notice.

Article 43. Consideration of creditors' claims

1. The court shall consider the claims of creditors filed within the time limits provided for by paragraph 2 of Article 42 of this Law. Based on the results of consideration, the court issues a ruling on the amount of the stated claims of creditors, and the procedure for their satisfaction.

2. The ruling of the court also establishes the procedure for satisfying the claims of creditors for obligations not related to entrepreneurial activity, which are presented to the court before the issuance of the relevant decision.

Article 44. Satisfaction of creditors' claims

1. Until the creditors' claims are satisfied, court expenses, as well as expenses on payment of remuneration to the administrator, rehabilitation manager, bankruptcy trustee, shall be covered from the amount credited to the court deposit, subject to their appointment.

2. Claims of creditors shall be satisfied in the order established by Article 21 Civil Code Republic of Kazakhstan (general part).

3. The volume and procedure for satisfying the claims of creditors of different priority are determined according to the rules established by the Law of the Republic of Kazakhstan "On Bankruptcy".

4. The property remaining after satisfaction of creditors' claims shall be returned to the debtor or distributed among the participants in joint entrepreneurship in accordance with the rules established by paragraph 3 of Article 37 of this Law.

Article 45. Unliquidated obligations of an individual

entrepreneur

1. After the completion of settlements with creditors, the debtor declared bankrupt shall be released from the performance of the remaining obligations related to entrepreneurial activity, except for the claims of citizens to whom the person declared bankrupt is liable for causing harm to life or health, as well as other claims of a personal nature, provided by the legislative acts of the Republic of Kazakhstan.

2. Claims for obligations not related to entrepreneurial activity, if such claims were not satisfied in full from the bankruptcy estate, remain in force and can be brought for collection after the bankruptcy proceedings are completed to the debtor as an individual. The amount of these claims is reduced by the amount of satisfaction received in the bankruptcy process of the debtor.

Article 46

entrepreneur

1. Out-of-court liquidation of the case of an individual entrepreneur and the liquidation of his debts are carried out by agreement with all creditors.

2. Any creditor, after concluding an agreement with the debtor on extrajudicial liquidation of the case of an individual entrepreneur, may apply to the court with an application for bankruptcy of the debtor.

3. The debtor must make an announcement about the out-of-court liquidation of the case of an individual entrepreneur in one of the official printed publications of the central body of justice and apply to the registering body for the termination of his individual entrepreneurial activity.

4. From the moment of conclusion of an agreement with creditors on extrajudicial liquidation of the case of an individual entrepreneur, the consequences provided for by paragraph 1 of Article 42 of this Law occur.

The president

Republic of Kazakhstan

The issue of opening an individual entrepreneur in Kazakhstan is of interest to many of our fellow citizens today. This is largely due to the desire to work exclusively for themselves and not depend on anyone.

Let us consider in more detail the issue of opening an IP in Kazakhstan.

Online loans in Ust-Kamenogorsk

There are many situations when funds are needed urgently and in certain size, which is not in the wallet. And there are not so many ways where you can quickly take the necessary amount of money.

Initially, it is necessary to study in detail the step-by-step procedure for registration and learn about the required package of documents.

When choosing a direction of entrepreneurial activity, it is necessary to compile a small list of answers to such important questions as:

• can an individual entrepreneur be engaged in this direction, and why registration of a legal entity is necessary;
• what sources will the financing of entrepreneurial activity come from - money from one's own savings or is it financial assistance from creditors;
• how many employees need to be involved;
• what is the expected level of income from this entrepreneurial activity;
• what tax regime is best to choose;
• is it necessary for normal labor activity room/office or not.

In addition, many business experts also recommend that even before the period when it is necessary to register an individual entrepreneur, conduct a small marketing research and draw up a business plan. Based on this, it will be possible to see a complete picture of the market situation and assess the level of competition.

Online loans in Karkaralinsk

Online lending services in Kazakhstan are becoming more popular every year. This is not surprising, because the service is in demand all over the world. For example, more than 12 million Americans apply for online loans every month.

To register an individual entrepreneur, it is necessary to collect a complete list of documents, which is enshrined in current legislation. It includes:

• the original and a copy of all completed pages of the applicant's passport;
• 2 photos 3x4;
• the original receipt confirming the fact of payment of the state fee for the registration of an individual entrepreneur;
• an address certificate issued at the Public Service Center, which is able to confirm the ownership of the premises that are planned to be used in the course of entrepreneurial activity;
• the corresponding application for registration of IP.

If, during registration, tax officials demand that they submit any additional document, you can immediately write a complaint to higher authorities about the illegal actions of their subordinates, since the above list is complete.

With regard to the payment of the state fee, regardless of whether the applicant has expressed a desire register IP online Kazakhstan or not, it is about 4 thousand 200 tenge.

It is also worth noting that in the process of drawing up an application, the future entrepreneur must also indicate the taxation regime.

Cash loan in Taldykorgan

Quite often, if people need money, they try to borrow it from their close friends or from their parents. Not the fact that relatives are ready to help at any moment. It is for such situations that they began to work financial companies, which issue funds on any day of the week without queues and using the Internet.

What you need to open an IP in Kazakhstan is to choose the most suitable taxation regime for yourself.

Today in Kazakhstan there are several types of taxation regimes, namely:

• general;

Designed for companies with high turnover Money and low profitability. However, if an entrepreneur sells alcohol or tobacco products, sells petroleum products, or provides accounting, consulting or financial services, then there are grounds for paying taxes on common grounds.

In addition, the legislation of the Republic of Kazakhstan distinguishes several categories of individual entrepreneurs:

• some have an annual profit that does not exceed 1,400 minimum wages;
• and those whose labor activity is carried out in several regions of the Republic of Kazakhstan.

talking in simple words, this mode is not very suitable for novice entrepreneurs.

• simplified tax regime;

This taxation regime is chosen by those entrepreneurs whose number of employees does not exceed 25 people, and the annual profit does not exceed 1,400 minimum wages.

Under the terms of the simplified taxation regime, an individual entrepreneur must pay no more than 3% of the income received, including the payment of pension and social contributions.

• patent system of taxation.

If an individual entrepreneur carries out his labor activity without employees, and at the same time his annual income is less than 300 minimum wages, then this taxation option is the best.

Under the terms of the regime, the entrepreneur will have to make a payment in the amount of 2% of the expected profit. Moreover, the amount of tax is divided equally: 50% goes to the tax service, the remaining 50% to social insurance.

After the direction of labor activity is chosen, and the entrepreneur has decided on the tax regime, you can proceed to the main process of registering an individual entrepreneur.

Registration of IP Kazakhstan carried out not only in the standard way, but also via the Internet.

To do this, you need to go to the official government portal, through which each resident can become an individual entrepreneur. The main condition for this option is the availability of an electronic digital signature, which can be easily issued at the Public Service Center.

In addition, the address of residence must match the one indicated in the applicant's passport.

If the entrepreneur will continue to work in another region, it will be necessary to contact the tax service to submit an appropriate application.

After the online registration was successful, and the required list of documents was accepted, after about 1 day you will need to contact the territorial department tax office and receive documents confirming the status of IP.

It is worth noting that registering an IP online implies the presence of minimum PC skills. If it was not possible to complete the procedure via the Internet, you can use a more reliable option - take the necessary list of documents personally to the tax office.

A personal appeal has many advantages compared to online registration, since if you have any questions, you can clarify all the necessary information immediately upon contacting.

For example, many citizens, before submitting the required list of documents, want to learn more about the simplified taxation system in order to avoid unforeseen situations in the future.

The main thing to remember is that you need to ask questions right away, tax inspectors are required to give full answers.

As noted above, the standard IP registration in the Republic of Kazakhstan is the best option acquire own business.

After the necessary list of documents has been prepared and all the necessary recommendations have been received, you can go to the territorial department of the tax inspectorate.

An employee of the tax inspectorate accepts the package of documents laid down at the legislative level and makes a decision on registering the status of an individual entrepreneur. The decision-making period is no more than 2 days.

It is important to remember: if the registration of an individual entrepreneur in Kazakhstan is carried out according to the place of residence of the applicant, it is possible to register entrepreneurial activities at the Public Service Center. The decision-making period is standard - no more than 2 calendar days.

Citizens who have firmly decided to engage in their own entrepreneurial business should also remember about possible risks with which they have to face.

These include:

• unscrupulous suppliers who can disrupt the delivery period of the goods;
• distrust of customers at the beginning of entrepreneurial activity (it has yet to be earned);
• presence of competitors;
• and so on.

The main thing that every novice entrepreneur needs to remember is patience, which many lack at the beginning of their journey. Developing your own business requires a lot of time, and in order to get a stable profit, you will need to make every effort.

Often, financial investments are needed to successfully promote your product, and only then the profit will not be long in coming.

Previously, all individuals, on a mandatory declarative basis, had to register with the tax inspectorate and obtain the necessary certificate of state registration.

Since January 2017, this norm has been canceled, any entrepreneur who wants to register an IP, you only need to notify the tax office about the start of activities as an individual entrepreneur. Notifications can be sent via the e-government web portal with EDS confirmation or by direct notification to the district tax authorities.

Open an IP in Kazakhstan.

Option number 1

All you need is to get an EDS key in the PSC for yourself or the person for whom we are registering the IP.
After receiving the key, our specialists within 3 hours

• register your IP.

• Advise you on existing tax regimes.

• Based on the characteristics of your business, they will advise what will be more profitable for you: stay on or choose, or maybe it’s best for you patent.

• If necessary, we will register you for VAT

We will tell you what taxes and in what terms the Individual Entrepreneur pays.

Let's talk about forms tax reporting to be submitted and when it will be submitted.
You can get this service both in our office and without leaving your home online from anywhere in Kazakhstan.

The cost of registering an individual entrepreneur and the initial consultation of a specialist is 5,000 tenge.

If you are interested, then leave a request and our accountant will contact you.

Option number 2 Register an IP on one's own

You can open an individual entrepreneur online and completely free of charge on the website elicense.kz, for this you need to have digital signature further EDS.

Steps to apply for a sole proprietorship online:

Further, in the section of the list of services "Notification procedure", click "Notification of the commencement of activities as an individual entrepreneur".
After that, you will be taken to a page where you need to make a choice in favor of the primary notification.
Then click on the button "Order a service online", it is on the left.

Before registering IP in Kazakhstan, it is worth finding out in which cases this is necessary.

According to the legislation of Kazakhstan, a person who receives income from his entrepreneurial activity, the amount of which is more than 12 minimum wages, is obliged to register an individual entrepreneur (the exact amount changes, you need to find out). At the same time, the sphere of activity of an entrepreneur can be absolutely any. IP forms, depending on the characteristics of the work, can be as follows:

• It is allowed to act under a patent if the annual salary is not more than 300 MCI, and at the same time there are no employees to hire.
• Based on the simplified declaration, companies are registered that employ no more than 30 people. At the same time, the income for the year is more than 300 minimum wages, but for 6 months it is not higher than 2044 minimum wages.
• The generally established taxation regime should be chosen by those who receive an income of no more than 300,000 MCI per year, employ up to 100 employees, and also operate in more than one locality.

From January 2017, the owner of a registered company is required to submit his application to the State Revenue Committee. The document is submitted both on a regular sheet and in in electronic format. In this case, the completed document is sent through a special website of government agencies. It is very easy to use, it takes a minimum of time to enter your data. After registering an individual entrepreneur, its owner receives a notification. Certificates, as it was before, are no longer issued.

Don't know how to open an IP? We will show you how to notify the tax authorities about the registration of an individual entrepreneur in Kazakhstan in 2020! The procedure for registering an individual entrepreneur (individual entrepreneur) in our country is quite simple. The state has recently been actively supporting small and medium-sized businesses. Fortunately for us, not only in words, but also in deeds 🙂

So, if you want to open your own IP, then first of all we inform you that there are 2 ways of notification (there used to be registration):

1. Ordinary (for this you need to go to the Tax Committee)
2. Electronic (issued online)

The electronic method of notification is carried out through the Electronic Licensing portal (for this you will need). We will consider the usual way.

How to open an IP in Kazakhstan? What documents are needed?

In order to open an IP in Kazakhstan in 2020, an adult person needs to present only 5 documents to the Tax Committee:

1. Tax application (get it in NK)
2. Original ID (+ copy)
3. A copy of the document confirming the location (address certificate or document confirming the ownership of real estate)
4. Photo 3.5 x 4.5 cm
5. A document confirming the payment of the fee for registration of an individual entrepreneur (check).

Fee for registration of IP in Kazakhstan is 2 MCI. From January 1, 2019, 1 MCI is equal to 2525 tenge.

IP certificate example

Regarding taxes - for some reason we like to compare everything with Russia, so we will also compare - in the Russian Federation minimum size the annual contribution of the individual entrepreneur is 32,479 rubles - at the current exchange rate, more than 171,000 tenge (not to mention things that most of our citizens are not even aware of - bureaucratic mess, lack of public service centers, and so on).

In Kazakhstan you can maintain an individual entrepreneur by paying literally a penny to the treasury: 2% of income with a patent and 3% with a simplified scheme. Not without reason periodically pop up news about registration Russian enterprises on the territory of Kazakhstan - we do not have such a rip-off and clumsy bureaucracy at all.

taxes

In Kazakhstan, individual entrepreneurs can independently choose one of three procedures for calculating and paying taxes (and submitting tax reports):

1. (special tax regime based on a patent);
2. (special tax regime based on a simplified declaration).

Each of these types of taxation has both pros and cons. It all depends on your type of activity, an individual entrepreneur has the right to indicate up to 3 types of activity.

You can find out the OKED code (General classifier of types of economic activity).

Here is the official page of the Committee State Revenue Ministry of Finance of the Republic of Kazakhstan, where you can find answers to all your questions.

Additional questions you can ask the competent authorities: call center 1408 (Business Service Center), 8-800-080-7777 (single contact center of the State Revenue Department of Almaty) or . Often they help people very well, they understand that many IPs can be poorly versed in the nuances.

The question of how to open a sole proprietorship in Kazakhstan is of interest today to many enterprising people who are tired of going to work every day and receiving a smaller part of the money they earn. Starting your own business is not only a good opportunity to change your financial condition V better side but also a real chance to become a free man.

If you know in which direction you need to work in order for your business idea to bring a stable and high income, first of all, it is necessary to issue all documents in state institutions. Many readers imagine this procedure as endless walking around offices, communicating with unfriendly officials, a lot of useless papers, etc. Fortunately, this stereotype absolutely does not correspond to the real state of affairs. The presented article will help you deal with all the nuances of the IP registration procedure, you will find out what documents you need to prepare for issuing an entrepreneur's certificate and how much money you need to spend in order to become a full-fledged business entity.

How to open an IP in Kazakhstan - a preparatory stage

To answer the question of how to open a sole proprietorship in Kazakhstan in 2017, it is necessary, first of all, to study all the stages of registering an individual entrepreneur and find out what documents will be needed for this procedure.

If you have chosen the direction of your future business, make a list of answers to the following questions:

An individual entrepreneur can engage in this business or for this you need to register a legal entity;

start-up capital will consist of your own funds or will be involved external sources financing (bank loans, investments, partners' money, etc.);

how many people will work in your firm;

approximate monthly cash flow of the enterprise;

tax regime;

premises for activities.

In addition to the above issues, experienced entrepreneurs recommend, even before registering with state institutions, to conduct marketing research and draw up a business plan for your future activities. After completing all the above recommendations, you will receive an approximate picture of the future company, which will help you during the registration of IP.

Entrepreneurs who know what it takes to open a sole proprietorship in Kazakhstan pay a lot of attention to preparation required documents(this will save you from having to visit the tax office several times).

To register an individual entrepreneur, you must have the following documents:

a document (and its copy) confirming that you are a citizen of the Republic of Kazakhstan;

2 photos (3x4);

a document (cheque, receipt) confirming the fact of payment of the state fee for registration of an individual entrepreneur;

address certificate (issued at the Public Service Center) or a document that confirms your ownership of the premises where business activities will be carried out (a lease agreement for a building, premises, etc. is also accepted);

application of the established form (the form can be taken from the tax office or on the website of the State Revenue Committee).

If during the registration process a representative of the tax inspectorate requires some additional documents, certificates, etc., politely explain that you have prepared and provided a complete package of necessary documents, you will not bring other papers.

Regarding the question of how much it costs to open an individual entrepreneur in Kazakhstan, we can say that this is a small amount - 4242 tenge or 12.3 dollars. In this regard, Kazakhstan is one of the most attractive post-Soviet states. Continuing to consider the financial aspects of organizing a business, it is necessary to pay attention to the taxation system. Note! When filling out the application for registration, you must indicate the taxation regime that is suitable for your activity.

There are three regimes in Kazakhstan:

General- for enterprises with high turnover and low profitability. But if you are engaged in the production of alcoholic beverages and tobacco products, sell petroleum products, provide accounting, consulting and financial services, accept glass containers or work with natural resources This means that you are required to pay taxes on a general basis. In addition, the legislation distinguishes two groups of entrepreneurs working for general mode V without fail: if the annual income of an individual entrepreneur exceeds 1400 minimum wages or your activity is related to work in different localities.

Simplified Mode taxation is chosen by entrepreneurs if they have less than 25 workers, and their annual income does not exceed 1,400 minimum wages. Very convenient system of payment of taxes. You pay upon receipt of profit 3% of income, as well as pension and social contributions.

Patent. If you are self-employed without the involvement of employees and your annual income is less than 300 minimum wages, then you have the right to work under the patent system. In this case, you pay 2% of the expected income to the state treasury and work quietly. In this case, the tax amount is distributed 50/50, one part is the individual income tax, and the second is the social tax.

Registration online

Studying the question of how to open a sole proprietorship in Kazakhstan, we use the step-by-step instructions for this procedure. So, you have decided on the type of activity, chosen the taxation system, prepared the necessary documents and even made an approximate business plan. You can proceed to the most important stage - registration. For this, residents of Kazakhstan are offered to use the Internet. Registration takes place on the e-government website, where any citizen of Kazakhstan can become an individual entrepreneur. The main condition is the presence digital signature, which can be obtained from the Citizen Service Center, as well as the address that you indicated in the process of filling out the electronic application form, must match your actual place of residence.

If you work elsewhere, then you will have to visit the tax authority to apply for registration. If you have successfully completed the registration procedure on the state website, in a day you can come to the tax authority at the place of residence and receive IP documents. For those who are not fluent information technology and do not know the algorithm of such sites, it is best to use a reliable and well-tested method - personally visit government agency and hand over the necessary documents to the inspector.

The main advantage of this method is that you can get an answer to any question you have right on the spot, without doubting the reliability of the information received. For example, get a full consultation on how to open a sole proprietorship under simplified taxation in Kazakhstan, if in all respects you can work under this taxation regime, but do not know how to calculate the approximate income of the enterprise.

Do not be afraid to ask questions to employees of the Tax Authorities, working with entrepreneurs is their direct responsibility. They should advise you, and in case of any troubles related to the work of the company, offer options for solving the problem.

Registration in the usual way

As already mentioned, the most The best way IP registration is a personal visit to the tax authority. Having prepared a package of necessary documents, and having received all kinds of advice, recommendations and instructions from friends and relatives, you can go to the most unloved institution by entrepreneurs. There, even before the start of the registration procedure, you can get a free consultation, find out what types of individual entrepreneurs operate in Kazakhstan, the approximate tax burden of each taxation regime, etc.

One day after the submission of all necessary documents (the state fee must already be paid), you are required to issue finished documents IP or explain the reason why the registration did not pass (if you were refused). Another important point. If you decide to issue IP documents at the place of registration / residence, then you can come with the documents to the Public Service Center. In this case, the procedure does not differ from registration with the tax authority, in a day your IP documents will be ready.

If you seriously decide to run your own business, do not forget about the possible risks. These are unscrupulous customers or suppliers, and serious competitors who have the financial ability to lower prices almost to the cost level so that you leave the market, etc. In the event of bankruptcy, the property of the entrepreneur may be confiscated to pay off the debts that have arisen. There are situations when entrepreneurs borrow money from “good” acquaintances on mutually beneficial terms, but a month later the lender begins to unilaterally change the terms of the oral agreement, actually ruining your business. To avoid getting into a similar situation, always draw up contracts in writing and notarize them.

Having figured out how to open a sole proprietorship in Kazakhstan in 2017, it is necessary, at least in general terms, to analyze the situations that almost every entrepreneur faces. If you are doing commercial activities, which is subject to licensing, you must have a permit to work in this industry (for example, the production of vodka).

IP is always registered for one person, if you have business partners, they must completely trust you, when IP is registered for you, partners, legally, have nothing to do with general business. You can distribute profits unfairly or even tell partners that they do not bring any benefit, and you do not want to give money just like that. On the other hand, in the event of bankruptcy or other serious troubles, partners may also turn their backs on you.

In Kazakhstan, it is possible to engage in entrepreneurial activity without registration of IP documents. Such situations are allowed if the annual profit of a business entity does not exceed 12 minimum wages.

As you can see, in order to open a sole proprietorship in Kazakhstan, you do not need to pay huge sums to the state budget or give a bribe to someone, everything happens calmly, openly and, most importantly, very quickly.

Sometimes people get bored of being employees and think about starting their own business. The advantages of such a solution are undeniable, because it is both the opportunity to freely attend work and the predicted income growth, regardless of the employer's plans.

To open an LLC the drafting of the charter, the presence of founders and employees are required, therefore, often future businessmen register their business as an individual entrepreneur. What documents are needed to register an IP?

Preliminary steps for registering an individual entrepreneur

Before submitting documents for registration of IP, you should prepare for the registration procedure. If the entrepreneur does not have a TIN, it should be issued in advance at the tax authority at the place of registration. Then you should decide on the types of activities and select the appropriate ones. OKVED codes.

When submitting documents, it is better to indicate as many types of activities as possible, because when the types of activities are subsequently entered into the registration data, an extract from the USRIP will be issued on a fee basis. One of the activities will be listed as the main one, the rest - additional.

When choosing the main activity, it should be taken into account that many industries, such as construction, mining and processing activities, have an increased insurance rate.

Preparation of documents required for registration of an individual entrepreneur includes the payment of state duty. Currently, it is equal to 800 rubles. Details for paying the fee can be found in your tax office or on the regional website of the tax authority.

Below you can see that the list of documents for opening an IP listed above can be submitted without leaving home. Find out how by watching the video.

List of documents for registration of IP

To open your own company, you should collect the following set of documents for registering an individual entrepreneur:

Statement. For its submission, the established form P21001 is used. The first two pages of the document should include information such as TIN, place of birth and address of registration, in accordance with passport data. On sheet A of the application, you must list all OKVED codes corresponding to the types of business. Sheet B contains the applicant's contact information.

All sheets except Appendix B are numbered, stapled and sealed with the entrepreneur's signature. Sheet B of the sample application for registration of an individual entrepreneur is provided in two copies, one is included in the set of documents, and the second with the signature of the inspector is returned to the applicant;

Receipt for payment of the registration fee. You need to pay the state duty before the start of registration;

A copy of the entrepreneur's passport. The passport itself must also be presented to the tax officer for review;

Application for transfer to USN. If an entrepreneur plans to use a simplified system, then at the beginning of his activity, he should notify the tax office of the application of the simplified tax system. This must be done on the form of the established form No. 26-2-1. In the application, you must indicate the start date for the application of the "simplification", the selected object of taxation, TIN and full name of the entrepreneur.

Documents receiving

5 days after the submission of documents, necessary to create and open an IP, the entrepreneur needs to appear at the inspection. If there were no shortcomings and errors in the submitted papers, then the tax authority will provide the following:

• certificate of state registration of an entrepreneur (OGRNIP);
• an extract from the State Register of Entrepreneurs (EGRIP);
• certificate of registration with the tax authority;
• a letter from the statistical agency on the assignment of codes;

Reasons for refusal to register

The tax office has the right to refuse to register an entrepreneur for the following reasons:

• incorrect information, errors, typos in documents;
• submission of documents by an already registered entrepreneur;
• having a criminal record;
• less than a year old bankruptcy proceedings against the applicant.

In conclusion, we suggest that you learn more about what documents are needed to open an IP by watching the video below. Enjoy watching!

It is individual entrepreneurship that is the optimal form of doing business in Belarus, and many are concerned about the question of how to open an IP in Minsk. In this article, we will answer all the questions in essence related to the opening of an IP.

How to open an individual entrepreneur in Minsk, where to start? The first step is to go to the executive committee attached to the place of residence and make a request for state registration of IP. To date, the registration procedure is not as complicated as before. If you provide a full package of relevant documents, you can register within one day. An individual entrepreneur is a natural person who has been registered at the place of residence as an entrepreneur. For the normal functioning of entrepreneurial activity, you will need to order a seal and contact a financial institution to open a current account.

The list of documents for registration includes:

passport of a citizen of Belarus with a residence permit in the Republic of Belarus;

any photo for documents;

receipt for payment of state duty.

Documents must be taken personally to the future entrepreneur, and residents of the capital of Belarus have the opportunity to electronically open an individual entrepreneur in Minsk.

How to open an individual entrepreneur in Minsk - registration instructions

Step 1. It involves a personal appeal to the executive body at the place of registration and fills out an application form for registration of an IP and, after paying the fee, submits all documents. If you don’t know where to open an individual entrepreneur in Minsk, the address of the Registration and Licensing Department of the Minsk City Executive Committee is located on Svobody Square, 8.

How to register an individual entrepreneur in Kazakhstan

Comments:

Asel82 Nukebaeva writes: My husband has a patent for transporting people, is it possible to remake this patent for IP

Yerlan Elubaev writes: But I still don’t understand how to open an individual entrepreneur if I want to participate in tenders for public procurement price offers

Gulmira Tattybaeva writes: Syzge Rakhmet

Sultanmuratov Sultanmuratov wrote: Thank you very much

Yerlaxa Kk writes: well done, everything is clear and clear. What is the amount limit for IP?

Step 2. On the day the application is received, the employees of the executive committee are required to consider it and make an appropriate entry in the Unified State Register of Legal Entities and Individual Entrepreneurs.

Step 3. Within a week after the registration of the IP, it is registered with the tax service and the Social Security Fund. The registration document will also have to be picked up independently at the executive committee.

Step 4. On the second day after the registration of documents, the certificate will be ready and it is recommended to pick it up.

Step 5. When the certificate is already in hand, you can order a seal.

Step 6. With a seal and a certificate, any financial institution will open an IP current account to manage financial flows from future customers.

Step 7. We contact the tax service and provide information on opening a current account. In the same place we write an application, which indicates the selected tax payment system.

If everything is done correctly, then opening an IP in Minsk step by step using the presented scheme is not so difficult.

Possible activities

After receiving state registration, an individual entrepreneur has the right to open a business for any type of entrepreneurial activity. Just in the process of registering with the tax office, you will have to decide on the main type of activity. Common list possible economic activity that can be carried out in Belarus is called OKED. It is worth considering that some types of activities require a certificate, license, attestation, etc., therefore it is recommended to get advice from the tax service during the selection process by calling the information desk and asking for help from any inspector when choosing the OKED code, at the same time clarify whether you need whether to conduct the selected business license.

The price of registering an individual entrepreneur in the capital of the Republic of Belarus

If there is a desire to work for yourself and open an individual entrepreneur in Minsk, the cost of registration must be clarified in advance. So, all expenses include the payment of state duty and payment for the production of the seal. The amount of state duty in all cities of Belarus is ½ of the base value, a current account is provided to citizens in the executive committee at the time of submission of documents.

Some segments of the population are exempted from paying the fee in advance, these include:

persons who are registered with the employment center and social protection or to the labor authorities;

full-time students of universities, vocational schools, technical schools;

graduates of the above educational institutions within a year after graduation;

Making a seal in Minsk will cost at least 280 thousand Belarusian rubles, so if it is necessary in the process of doing business, then this amount should also be added to current expenses.

In the case when it is scary to register an individual entrepreneur on your own, you can use the services of qualified specialists of a legal agency who, in addition to registration, will be able to provide advice and give worthwhile recommendations for future business activities.

Opening a current account

To open an account for an individual entrepreneur in Minsk, an entrepreneur must decide which bank he is going to cooperate with. When visiting financial organization you need to take with you a certificate confirming the registration of the IP and the seal of the company.

The rest of the documents (agreement, application, etc.) are drawn up directly at the bank according to the established model under the guidance of a bank employee. The number of banks in Minsk is about two dozen and you can choose any of them referring to pricing policy provision of services, location of the central office and branches financial institution and the quality of service.

The procedure itself takes a minimum of personal time, after which the individual entrepreneur can begin transferring and receiving finance as a result of his activities. Today, more banks, as a result of monitoring all the needs of entrepreneurs, offer them to connect an additional package of services in the process of opening a current account, but there are also such financial structures, which serve customers strictly according to the basic tariff system.

If we dwell on the content of service packages in more detail, then it depends on the type of business and its volumes. If a small business uses up to five payments per month, then large enterprise two dozen will not be enough, and some entrepreneurs prefer to subscribe to unlimited tariff. It is important to clarify which of the individual entrepreneurs will use paper receipts, and who prefers to conduct their financial transactions electronically.

Who is not legally allowed to do business in Minsk

According to the law of the Republic of Belarus, registration of an individual entrepreneur will be denied:

persons who have a conviction for a crime committed against property in the course of conducting financial affairs;

persons who are awaiting the execution of a court order to seize property;

persons who own property that is on the verge of bankruptcy or liquidation;

persons who were previously individual entrepreneurs and brought their organizations to bankruptcy without paying taxes, duties and other mandatory contributions for 3 years after the entrepreneur was excluded from the register.

Before opening an IP in Minsk in 2017, the future entrepreneur assures with his signature that none of the above restrictions apply to him. If the information is false, then by the decision of the economic court, the activity of the established organization is recognized as illegal and closed.

What types of activities can be engaged in an individual entrepreneur

After we figured out where to open an individual entrepreneur in Minsk, the second burning question arises. Do I need to report to the registration authorities what type of business activity you plan to engage in? According to the legislation, this is not necessary after the state registration of an individual entrepreneur has passed, the company has the right to independently choose its type of activity, but it should be taken into account that some of them are under special control of the state, so licensing or other additional procedures will be required.

There are a number of services that can be provided without registering an individual entrepreneur, these include: growing agricultural products, cleaning apartments, different types tutoring, preparation for centralized testing, services for the care of the elderly and children, services for doing homework, care, walking and training of pets, sewing services for tailoring and repairing fur and knitwear.

In this publication, we examined step by step how to open an individual entrepreneur in Minsk, what documents will be required for this. They outlined all the nuances and opportunities of the future entrepreneur, interaction with banks and the tax service. If everything is done correctly according to the law, then it remains to develop the field of your activity and receive income!

Not sure what documents are needed to open a sole proprietorship? In this case, you should carefully read all the points in this article, which will tell you how to apply for the status of an individual entrepreneur as quickly and simply as possible. First of all, you should understand that we are talking about a time-consuming procedure, which consists of a number of successive steps. In particular, you will need to draw up an application to the tax office, collect all the important data and contact the registration authority. As a rule, if the documents meet the requirements, then the specialists who work in inspections have no reason to reject the application.

List of documents required to open a sole proprietorship

And so, what is needed for registration of IP at the initial stages? As already mentioned, the first step is to contact the tax office, which must be confirmed by a special receipt. In this document, the inspector must record the specific date of receipt of the application. Five days after the submission of the application, the individual is provided with all documents confirming the registration of an individual entrepreneur or refusal to consider this application.

At the same time, if a negative decision is received, then data describing errors and violations of the procedure should be attached to the document. They can be appealed within five days after receiving the refusal. List of documents for opening a sole proprietorship Answering the question of what is needed to open a sole proprietorship, I would like to immediately advise future entrepreneurs to carefully familiarize themselves with the current norms of Russian legislation. In addition, if you have any questions or ambiguities regarding the submission of documents, you can contact the regional tax office at hotline. Today there are also many good law firms who are ready to assist future entrepreneurs.

What you need to register an IP:

You need to have an application for registering a private enterprise with you;

Civil identity card individual;

A power of attorney created by a representative of an application for registration of an individual entrepreneur;

Check with payment of state duty;

Documents that certify the right of a foreigner to purchase real estate in the Russian Federation;

A document confirming the legal stay of foreigners on the territory of the Russian Federation;

Other documents confirming the identity of the foreigner.

It should be noted that if you are a foreigner, it is better to immediately contact the specialists who work in the field of paperwork for individual entrepreneurs and legal entities. They will help you familiarize yourself with all the nuances of registration actions. Besides, good specialists will always help with advice and assistance in the framework of registration operations.

Payment of state duty

The documents required for registration with the tax office must be completed correctly. And this applies not only to your personal data, but also to receipts. In particular, you should be aware that when submitting an application to the tax office, you should carefully read the requirements that apply to the receipt.

In particular, you must carefully study all the information. Try not to make mistakes in filling in the details. Please note that receipts of this type must be signed by the person who paid the fee to the state treasury. However, it is important to enter the correct date. If you do not know what package of documents is needed to open an IP, then you are unlikely to know that the content of the receipt should include the following data:

The name of the tax institution through which the payment is made;

Receiver's checkpoint;

Full address of registration of the entrepreneur;

The initials of the payer of the state tax;

Payment name;

TIN of an individual;

The cost of the fee;

date of tax payment;

Payer's signature;

OKATO code of the individual who receives the fee;

Registration procedure

Knowing what documents are needed for registering IP 2016 is not enough for registration to be successful. You must take into account that Russian legislation requires correct design and submission of registration. For this reason, the following should be considered:

1. To fill out an application for registration, you can use automatic equipment or fill out the form manually. When you design it yourself, you need to work exclusively with black ink. In this case, all letters must be printed. When creating a text file on a computer or portable device, the text must be printed strictly in black and white.

2. A separate field is provided for each indicator. Therefore, when filling out all categories, it is not necessary to go beyond the limits reserved for one or another item. It is strictly forbidden to expand the frames or add cells to the fields. No one will accept such forms!

3. All fields of the form should be filled in from left to right. In no case do not make mistakes in such documents. It is strictly forbidden to allow postscripts and corrections. The application must be signed at the end. In this case, the signature requires a professional certificate. Therefore, the application must be certified by a lawyer.

4. It is very important that all columns are filled in by the entrepreneur, and not by someone else.

5. Fields for service notes should be left blank. Applicants are prohibited from crossing out such boxes and filling in legal entities, which certify the officiality of the document;

6. If the application is filled in by a foreigner, then the document must contain data that was taken from a residence permit or from a temporary residence permit in the country.

7. The citizenship clause must include the code of the state of which the applicant is a citizen.

8. The TIN section indicates the data of an individual who plans to register as an individual entrepreneur.

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