Commentary to article 12. The concept of an individual in the Civil Code of the Republic of Kazakhstan
The concept of an individual is used in various branches of the legislation of the Republic of Kazakhstan. In civil law, as can be seen from the title of Chapter two of the Civil Code, which contains the article being commented on, an individual is considered a subject of civil rights.
The concept of an individual is common to the concepts of a citizen of the Republic of Kazakhstan, a foreign citizen and a stateless person. Therefore, all of them are individuals in the sense of civil legislation.
The Civil Code usually uses the term "citizen" rather than "individual". But when it refers to citizens, it means not only citizens of the Republic of Kazakhstan, but also other individuals, unless otherwise provided by the Civil Code.
Depending on the place of residence, the legislation on currency regulation and tax legislation divides individuals into residents and non-residents. This distinction of individuals is linked to differences in the rights to conduct currency transactions with foreign currency and the specifics of taxation of individuals.
According to the Law on Currency Regulation (art. 1), residents are individuals who have their place of residence in the Republic of Kazakhstan, including those temporarily staying abroad or serving in the Civil Service of the Republic of Kazakhstan outside its borders, and non-residents are all individuals who are not covered by the concept of residents.
The concept of a resident is an individual, as applied to tax legislation, specified in the Decree on Taxes (paragraph 22 of Article 5). A resident is an individual who stays in Kazakhstan for 183 days or more in any consecutive 12-month period beginning or ending in the tax year, or is in the civil service of the Republic of Kazakhstan abroad.. An individual is considered a resident for the period preceding his arrival only if that person was a resident of Kazakhstan in the year preceding the year of his arrival. An individual is considered a resident for the period following the last day of stay in Kazakhstan only if that person became a resident in the year following the year in which that person's stay in Kazakhstan ends.
The property of being a subject of law, including civil law, is one of the most important properties of a person and a citizen. According to paragraph 1 of Article 13 of the Constitution of the Republic of Kazakhstan, everyone has the right to have their legal personality recognized and has the right to defend their rights and freedoms in all ways that do not contradict the law.
The term "legal personality" is not used in the Civil Code. But in the science of law, legal personality is understood as the totality, unity of legal capacity and legal capacity, and these concepts are revealed in Articles 13 and 17 of the Civil Code.
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The commentary was prepared within the framework of the scientific and practical research program of the Scientific Research Center of Private Law of the Kazakh State Law University.
Head of the working group on the preparation of the draft Civil Code of the Republic of Kazakhstan, Corresponding Member of the Academy of Sciences of the Republic of Kazakhstan, Professor Suleimenov M.K.
Deputy head Professor Basin Yu.G.
