It is possible to register as a legal entity, a non–resident legal entity, an individual entrepreneur.

       Registration of an individual entrepreneur

       Since January 1, 2017, registration as an individual entrepreneur has been transferred to the notification procedure.

       The notification of the beginning of activity as an individual entrepreneur is submitted in electronic form:

        - through the Electronic licensing portal of the Republic of Kazakhstan e-license;

        - through the mobile applications of second-tier banks;

        - through the mobile application "E-Salyq business".

        In case of registration of joint individual entrepreneurship, the authorized person of joint individual entrepreneurship provides a power of attorney signed on behalf of all participants of joint entrepreneurship.

        If the applicant has not reached the age of majority, the consent of legal representatives is attached to the notification, and in the absence of such consent - a copy of the certificate of marriage (matrimony) or a decision of the guardianship and guardianship authority or a court decision declaring the minor fully capable.

       The reclamation of other documents is prohibited.

         The state revenue authority, within one working day from the date of submission of the specified documents by an individual, performs state registration of an individual entrepreneur (joint individual entrepreneurship).

         We draw attention to the fact that in addition to citizens of the Republic of Kazakhstan and Kandases, citizens of the Russian Federation, the Kyrgyz Republic, the Republic of Belarus, the Republic of Tajikistan, the Republic of Armenia permanently residing in the territory of the Republic of Kazakhstan have the right to carry out individual entrepreneurship.

         Registration of a legal entity

         According to the Law of the Republic of Kazakhstan "On State Registration of Legal Entities and registration of branches and representative offices", state registration, re-registration, termination of the activities of legal entities is carried out by the Ministry of Justice of the Republic of Kazakhstan, as well as the NAO "State Corporation "Government for Citizens".

        Amendments and additions to the taxpayer's registration data are made by the state revenue authorities on the basis of information from the National Register of Business Identification Numbers.

        In view of this, the information entered into the electronic register of legal entities is received by the state revenue authorities from the registering authorities automatically through the State Database "Legal Entities" (GBD YL).

         Registration of a non–resident legal entity

         The specifics of registration of a non-resident as a taxpayer are defined by Article 76 of the Tax Code of the Republic of Kazakhstan.

         A non-resident legal entity operating through a permanent establishment without opening a branch, representative office, for registration as a taxpayer, taking into account the provisions of Article 220 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget", is obliged to submit to the tax authority within thirty calendar days from the date of commencement of activities in the Republic of Kazakhstan through a permanent establishment at the location of the permanent establishment, a tax application for registration with the attachment of notarized copies of documents, including the constituent documents.

         For a non– resident legal entity to register , it is necessary:

         - submit a tax application "Registration as a taxpayer" via the official Internet resource of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (kgd.gov .kz);

         - or apply to the state revenue authority at the place of activity with a paper application.

        When submitting a tax application in electronic form, the taxpayer must register on the Internet resource, following the link https://kgd.gov.kz/ru/nonresident/register , select the menu item "Log of applications for registration of a non-resident".

        In the menu item there are links to the following reasons for submitting an application:

        - Registration as a taxpayer;

        - Modification and addition of registration data without issuing a certificate;

        - Modification and addition of registration data with the issuance of a certificate.