Article 35. State registration of individual entrepreneurs of the Entrepreneurial Code of the Republic of Kazakhstan

Home / RLA / Article 35. State registration of individual entrepreneurs of the Entrepreneurial Code of the Republic of Kazakhstan

1. The state registration of individuals engaged in private entrepreneurship without forming a legal entity consists in registration as an individual entrepreneur with the state revenue authority at the location indicated during the state registration as an individual entrepreneur.

2. Individuals who meet one of the following conditions are subject to mandatory state registration as an individual entrepreneur:

1) they use the labor of hired workers on a permanent basis;

2) have an annual income from private entrepreneurship, calculated in accordance with the tax legislation of the Republic of Kazakhstan, in an amount exceeding 360 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year.

3. An individual who does not employ employees on a permanent basis has the right not to register as an individual entrepreneur upon receipt of the following income established by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code):

1) income subject to taxation at the source of payment;

2) property income;

3) income from sources outside the Republic of Kazakhstan;

4) income of domestic workers in accordance with the labor legislation of the Republic of Kazakhstan, who receive income from persons who are not tax agents;

5) income of citizens of the Republic of Kazakhstan under employment contracts (contracts) and (or) civil law contracts concluded with diplomatic and equivalent representative offices of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan, which are not tax agents;

6) income of citizens of the Republic of Kazakhstan under employment contracts (contracts) and (or) civil law contracts concluded with international and state organizations, foreign and Kazakh non-governmental public organizations and foundations exempt from the obligation to calculate, withhold and transfer individual income tax at the source of payment in accordance with international treaties ratified by the Government of the Republic of Kazakhstan. By the Republic of Kazakhstan;

7) income of resident labor immigrants received (to be received) under employment contracts concluded in accordance with the labor legislation of the Republic of Kazakhstan on the basis of a permit to a labor immigrant;

8) income of mediators, with the exception of professional mediators in accordance with the Law of the Republic of Kazakhstan "On Mediation", received from persons who are not tax agents;

9) income from a personal subsidiary farm recorded in the household accounting book in accordance with the legislation of the Republic of Kazakhstan, subject to taxation, for which no individual income tax was withheld at the source of payment due to the submission of false information to the tax agent by a person engaged in personal subsidiary farming.

For the purposes of applying this paragraph, a person defined by the tax legislation of the Republic of Kazakhstan is recognized as a tax agent.

3-1. An individual who is a net consumer of electric energy has the right not to register as an individual entrepreneur in connection with the implementation of activities for the generation of electric energy and (or) thermal energy or the sale of electric energy produced by a small-scale facility for the use of renewable energy sources, in accordance with the legislation of the Republic of Kazakhstan in the field of support for the use of renewable sources energy.

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