What is better to open a limited liability partnership or an individual entrepreneur in Kazakhstan

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 good opportunity change your financial situation 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, you need to complete all the documents in government agencies. 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 external sources of financing will be involved (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 questions, 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 Citizen Service Center) or a document that confirms your ownership of the premises where entrepreneurial activity(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, then you are obliged to pay taxes on a general basis. In addition, the legislation distinguishes two groups of entrepreneurs working on a general basis 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. At the same time, the amount of tax is distributed 50/50, one part is individual income tax, and the second is 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 of an electronic digital signature, which can be obtained at the Citizens' Service Center, as well as the address that you indicated in the process of filling out the electronic questionnaire 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 people who are poorly versed in information technology and do not know the algorithm for such sites, it is best to use a reliable and well-tested method - personally visit a 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 best way to register an individual entrepreneur 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 submitting all the necessary documents (the state fee must already be paid), you are required to issue ready-made IP documents 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 are serious about doing 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 fully trust you when IP is registered for you, partners, legally, have nothing to do with the common 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.

Many of our fellow citizens believe that the procedure for opening an IP is very complicated and lengthy, it requires the preparation of a large list of documents. But in practice things are much different. Making all the paperwork has become much easier and faster.

The opening of entrepreneurship in Kazakhstan begins with the fact that it is necessary to collect the necessary acts. Their list depends on the type of activity that the businessman plans to engage in.

If you have not yet decided in which direction you will take your business, you need to answer the following questions:

• will do one individual entrepreneur or it is necessary to register a legal entity;
• own funds are used to form start-up capital or it will be necessary to look for additional sources of financing (investments, loans, partners' investments);
• the number of employees;
• choose a taxation system;
• find a room.

In order for the started activity to be successful and profitable, it is also necessary to study the situation in the market of the Republic of Kazakhstan. What is the supply and demand in this segment, are there any competitors. It will not be superfluous to draw up a business plan, which will display the available costs and income. It has been in development for several years. If a private trader wants to get a loan for the development of a company, then the bank will definitely require a business plan.

To open, you need to prepare the following papers:

• two photos in size (3x4);
• receipt for payment of the registration fee;
• address certificate or lease agreement for the premises in which business will be carried out;
• statement of the established form. His example is in the tax office or on the portal of the State Revenue Committee.

You do not need to provide any additional documents. If representatives of the tax authorities demand them, then this is a violation of current legislation.

For the procedure for registering an IP in Kazakhstan, you should pay quite a bit - 4242 tenge, which is 12.3 US dollars. This is the minimum fee among all post-Soviet countries.

The current legislation of Kazakhstan provides for three tax regimes:

1. General- suitable for companies with high turnover and low profitability. According to the general system, entrepreneurs who are engaged in the production of tobacco products, alcoholic beverages, the sale of petroleum products, the provision of financial, consulting and accounting services, and work with natural resources must pay taxes. Annual revenue must be from 1400 minimum wages;
2. Simplified mode (simple) suitable for individual entrepreneurs who have no more than 25 employees and annual revenue does not exceed 1400 minimum wages. This scheme is very convenient for a businessman. He needs to pay a tax in the amount of 3% of the profits received and, in addition, social and pension contributions;
3. Patent- can be chosen by businessmen who work independently and receive an income of less than 300 minimum wages. In this case, you need to pay 2% of your profits to the state budget. One half of the amount paid is income tax, and the other half is social tax.

It is important to make the right choice. In order not to break the law and at the same time not to pay too high taxes.

Is it possible to open an IP online through public services?

This procedure is carried out through the e-government website www.egov.kz. The main requirement for successful registration is the presence of an electronic digital signature (EDS). It can be opened at the Community Service Center. It is important to enter only correct information. So, the address indicated in the electronic form of public services must match the actual place of your residence.

If you correctly complete the online registration procedure, then after one day you can contact the tax office at the place of residence and receive an IP certificate. Persons who have not yet mastered the Internet so well can personally provide the necessary papers to their inspector. Also on the spot you can get qualified advice on all issues related to doing business, payment of taxation.

Standard procedure for registering an individual entrepreneur in Kazakhstan

The best option is to contact the tax authority yourself. It is necessary to prepare all references in advance and make a list of questions that you would like to ask during your visit. The inspector will help you choose the type of taxation that is optimal for your type of activity. It is also important to pay the state fee for the registration.

If the application is refused, then this decision must be justified. The inspector is obliged to give specific reasons. If an individual does not agree with this, then you can submit documents to the PSC.

Before starting your own business, it is better to think about all the possible risks and problems that an entrepreneur faces. In particular, these are dishonest suppliers and buyers, competitors. The latter can be a serious problem. For example, to lower the price level to a minimum in order to force you to leave this market. If a person is declared bankrupt, his property is subject to confiscation to pay off existing debts.

Borrowing money to open an IP from "good" friends should also be done carefully. You never know how soon they will need their money. No one will prevent the creditor from changing the terms of your oral agreement unilaterally. To protect yourself, conclude all agreements in writing and certify with a notary.

How to open an IP in the Republic of Kazakhstan in 2019? Registration of IP in Kazakhstan: step-by-step instruction.

03.11.2018

How to register an individual entrepreneur in Kazakhstan in 2019, what is needed for registration?

Since 2017-2018, it has become much easier to register an individual entrepreneur in the Republic of Kazakhstan. Now, in Kazakhstan, registering an individual entrepreneur takes literally half an hour, and it is possible to open an individual business completely online, literally without leaving home. Also, if desired, you can apply for an IP in the old way - to appear at the local tax authority (KGD). The information is relevant for 2019 for the Republic of Kazakhstan.

In order to register an individual entrepreneur online, you will need an electronic digital signature, the Tokadoka website has prepared detailed instructions on how to do this -

Registration (opening) of IP online in 2019 - step by step instructions. How to apply for IP in the Republic of Kazakhstan?

5. After that, the following form will appear, which will need to be filled out (it is partially filled in by itself, due to the fact that you are authorized on the portal using an EDS).



6. Near the column "request to the state revenue authority" (see screenshot), click on "send" (see screenshot).
7. Wait until such a notification appears (see screenshot) and click on "next".



8. A window will appear as in the screenshot, where you will need to enter data about your individual business: region, city, house number, phone number, type of business, OKED and. The rest of the fields are optional. Again, click "next" and sign all this disgrace with your EDS.

You are required to register an IP within one day. Your personal account should receive a notification that you have been registered (in the "My notifications" section).

Step-by-step instructions for registering on elicense.kz

1. Go to www.elicense.kz
In the upper right corner there will be an inscription "register", click on it.

2. The following window should appear. Enter your data in the appropriate fields (email, password and password again). Pretend that you have read the agreement and check the box that you accept it. This is a joke - of course, you need to read the agreement. But let's be honest, no one does.

Be sure to enter a valid email address and check it for errors, because without email you will not be able to recover your password if you suddenly forget it.

3. After you have filled in all the columns and checked the box next to “I have read and accept the terms of the agreement”, the following window will appear.

4. Insert the device with your EDS (or do not insert it if the EDS is stored on your computer). Click on the bold green "Select Certificate" button. If you have already used the EDS, then you already know that the certificate, in fact, means EDS, but if not, you will know. Find your certificate on your device or computer.

5. Select the EDS and click on the button labeled "open". A window like this will appear - you will need to click "OK".

6. All fields should be filled in automatically after you have chosen your EDS. Check everything for errors (suddenly you messed up and chose your grandmother's EDS). After that, you can finally click on the long-awaited "register" button,

How and where to register an individual entrepreneur in the tax office?

You can also register an individual entrepreneur by going straight to the local tax authority (a branch of the state revenue committee, also known as the tax committee). Which one is local? The one that is closest to you. There you will need to fill out a notice of starting a business - see more below.

What documents are needed to register an individual entrepreneur in 2018-2019?

To apply for an IP, the following documents are needed: a photograph, an address certificate, etc. - you can find this on 90% of sites on the Internet. This is outdated data. None of this is needed!

All that is normally needed to register an individual entrepreneur is a completed notice of the start of entrepreneurial activity.

This is regulated by paragraph 1 of Article 36 of the Entrepreneurial Code of the Republic of Kazakhstan.

Note, if you are registering a joint venture, then a power of attorney from all participants will be required.

Also, if a minor is registered, the consent of the parents or guardians will be required, or if it is impossible to obtain such consent, the decision of the guardianship authorities or a court decision.

No other documents are needed! Well, except for an identity card, if you decide to open an IP through a state committee. income, so that employees can understand that you are you.

Where can I get an application form for opening a sole proprietorship?

Firstly, this document is correctly called “notification of the start of entrepreneurial activity”. In the event that you register an IP online, you do not need any forms - you fill it all out electronically.

If you open an individual entrepreneur in the tax office (State Revenue Committee), then, in theory, you should be given a form. The notification form is available in the document “On Approval of Notification Forms and the Rules for Accepting Notifications by State Bodies, as well as on the Definition of State Bodies Receiving Notifications”, it is available at the link in pdf - http://adilet.zan.kz/rus/docs/ V1500010194/download and online on the egov website - http://egov.kz/cms/ru/law/list/V1500010194

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Tired of working for pennies? Get into business. Yes, this path is not for everyone, but this is the only way to gain financial freedom. A worthwhile business idea must be implemented. To do this, you need to issue an IP. Let's figure out how to open an IP in Kazakhstan 2017.

How to open an individual entrepreneur in Kazakhstan on a simplified basis

For those who do not know what IP is, we explain. This is an abbreviation that stands for "individual entrepreneur" - an individual engaged in business for the purpose of generating income.

Each entrepreneur pays taxes according to a certain scheme. The most attractive of them is the simplified form of taxation (popularly, simplified taxation). Why? There are several reasons:

• reporting is easy to handle even without an accountant;
• there are no serious restrictions on the number of employees and the amount of working capital;
• rate of 3% per year + 10% from the salary of each employee.

Under the simplified system, enterprises whose income for six months does not exceed 1,400 minimum wages work. In 2017, the minimum wage is 24,459 tenge. In addition, there is a limit on the number of staff - no more than 25 people (including individual entrepreneurs).

Note. The special taxation regime is not applicable to certain types of business: accounting and auditing; consulting; acceptance of glass containers and scrap metal (color; black); production, storage and sale of excisable products; sale of gasoline, diesel fuel and fuel oil; mining.

An alternative to simplification is the opening of an individual entrepreneur under a patent. This scheme is suitable for those who work alone and do not earn more than 300 minimum wages per year. Under the patent, you need to pay only 2% of the estimated income.

We figured out the definitions, now let's move on to practical information. What do you need to open a sole proprietorship? Actually, nothing.

Previously, in order to obtain a certificate of commencement of entrepreneurial activity, it was necessary to collect a bunch of documents and submit an application in the prescribed form. It wasn't difficult, but now you don't even have to do that.

From January 1, 2017, significant changes came into force in the Tax Code of the Republic of Kazakhstan for individual entrepreneurs. Now physical or legal entity you need to notify the state authorities about the start of your own business in writing or electronic form. It's enough.

Don't need any permits and other bureaucratic nonsense. By the way, you don’t have to rush about with payments either: the state duty has been abolished. As experts suggest, these innovations will reduce the pressure on small and medium-sized businesses.

To file a notice, you must come to the tax office, fill out an application in the prescribed form and hand it over to the employee. If all the data is correct, you can safely go and develop your business.

How to open a sole proprietorship in Kazakhstan online

Going to government institutions is not the most pleasant pastime even when opening an individual entrepreneur in Kazakhstan. If there is no time or desire to communicate with representatives of the tax service, submit a notification via the Internet.

You can open an IP online on the e-government website, however, for this it is necessary to have a digital signature.

Steps to apply for a sole proprietorship online:

1. Go to the site elicense.kz and click on the "Login" button in the upper right corner. Fill in the login and password fields or log in to the system using EDS. Once on the page with a list of services, select "Maintenance".
2. Further in the section of the list of services " Notification procedure» Click on 'Notice of Starting Business as a Sole Proprietor'.
3. After that, you will be taken to a page where you need to make a choice in favor of the initial notification.
4. Then click on the button "Order a service online", it is on the left.

1. The next step is to fill out an application. Personal data will be filled in automatically if you entered the service using an EDS.
2. In the last section, click the Submit button. We are waiting for the inscription "IP registration is possible" to appear.
3. Click "Next" and fill in the fields on the second page. Specify the name of the enterprise, form of taxation, address, etc.
4. Click on the "Next" button and certify the notification with an electronic signature.

This completes the registration of IP in Kazakhstan. It remains to wait for a response from government agencies. As a rule, it takes a little time to consider the notice.

As soon as this happens, you will receive a message that can be read in the section personal account"My notices". If there are no problems, the received permission can be viewed in the "My Permits" section.

Is it possible to get a certificate? No, the physical document of IP registration is kept by the tax office.

Registering a business in Kazakhstan is not difficult. All you need to do is submit a notice.

If you can't do it online, go to the tax office. There you can ask the staff any clarifying questions and get advice.

I am glad that the government is gradually improving the conditions for small and medium-sized businesses. We hope that work in this direction will continue.

And for some time now it's free.

There are two ways to legalize the status of an entrepreneur: submission of documents to the state revenue authorities (“tax”) through the Public Service Center and online registration on the e-government website.

Consider both ways

№1 REGISTER IP THROUGH PSC

To do this, first of all, we collect the necessary documents.

THE DOCUMENTS:

but) Application in the prescribed form. The form of such an application can be taken from the "tax" or downloaded online. For example, on the official website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

b) Address certificate (it can be obtained from the Public Service Center / obtained online via egov) OR a document confirming the right to use real estate in which business activities will be carried out - office, workshop, apartment, etc. (for example, a lease agreement).

in) A copy of the identity card (and the original to provide at check-in).

Then you take the documents to the PSC at the location of the business, if you have an address certificate in paragraph b)

If you draw up an individual entrepreneur with a lease agreement for premises, then bring the documents to the tax office.

When submitting documents, please attach papers to folder.

IMPORTANT: When filling out the application, carefully select the tax regime. To do this, first formulate: what do you want to do, do you plan to hire people, what kind of turnover do you expect. After answering these questions, it is easier to understand which mode to choose.

1) GENERAL MODE

This mode should be chosen by those who have a large turnover and a relatively small income. The tax rate is 10%.

This taxation regime is mandatory for: a) individual entrepreneurs with facilities and divisions in different localities (for example, a chain of stores in different cities) AND (OR) b) entrepreneurs whose income per quarter is 1,400 times the minimum wage *, and more than 25 employees.

*This figure changes every year. In 2016, the minimum wage is 22,859 tenge. Accordingly, 1400 minimum wages in 2016 is 32,002,600 tenge.

There are certain types of entrepreneurship that are also automatically included in the generally established taxation regime:

a) tobacco and alcohol production

b) consulting, financial and accounting services

c) the sale of petroleum products (well, what if?)

d) collection and reception of glassware (well, what if No. 2)

e) subsoil use*

*The list is actually even longer and is subdivided according to the form and content of activities. You can find out more in paragraphs 3 and 4 of Art. 428 Tax Code

2) SIMPLIFIED DECLARATION MODE (“simplified”)

If you expect your income for the half year of 2016 to be below 32 million tenge (1400 minimum wages) and the number of employees will not exceed 25, then this mode is for you.

In this case, you pay taxes on income and submit form 910 to the state revenue authorities every six months. In the same place you pay 3% of income + pension and social contributions.

3) BY PATENT

This regime is for entrepreneurs who: a) do not use the labor of employees b) are self-employed c) whose annual income does not exceed 300 times the minimum wages. For example, income in 2016 should not exceed 22,859 tenge * 300 = 6,857,700 tenge.

In this case, the tax is only 2% and consists of:

1) individual income tax - in the amount of 1/2 of the calculated amount

2) social tax - in the amount of 1/2 of the calculated amount minus social contributions + pension contributions to yourself

For example, expected income = 100 tenge. 2% = 2 tenge. 1 tenge is paid as an individual income tax and 1 tenge as a social tax.

To obtain a patent, after submitting documents for registration of an individual entrepreneur, you must pay to the cash desk (PSC, "tax" or any second-tier bank) these 2% for the details of the state revenue authorities at the location of the business.