A license
One of the project that started in the frameworks of “electronic government” development of the Republic of Kazakhstan is the “electronic licensing” system.
Through the www.elicense.kz you can apply for about 500 types of entrepreneurial activities in the field of industry, architecture and construction, export-import and others. The application is accepted and processed by the relevant state bodies.
Licensing on its own is sufficiently difficult procedure:
- for accomplishment is not always familiar, is the license necessary to him, or the beginning of activity is always regulates by some other administrative procedure;
- it is necessary to submit completely great quantity of documents (7-30 types of documents, among which are the identification/incorporation, and specific documents, confirming the applicant’s correspondence to the requirements for implementing the activity – qualification, material base availability);
- in many cases to get the license is possible in Astana city or districtal center that afford the difficulties for citizen from other cities and districts.
“Electronic licensing” alongside with other components of “electronic government” just today allows to solve many of these problems.
Single point for users – “electronic licensing” portal (at that an applicant as before can address directly to the state agency or «State-owned corporation «Government for citizens» NJSC).
Also, taking into account the optimization of the licensing process, applications for all types of licensing in declarative form - "forms of information" - are launched. That is, this form enables applicants to fill in information manually and reduces the number of attachments of many required documents.
Opening a Bank account
The Republic of Kazakhstan has a two-tier banking system. The National Bank of the Republic of Kazakhstan is the central bank of the state and represents the top (first) level of the banking system.
The tasks, principles of activity, legal status and powers of the National Bank of the Republic of Kazakhstan (authorized body) are determined by the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan” and other laws of the Republic of Kazakhstan.
The authorized body regulates, as well as, along with its department, monitors and supervises banking issues within its competence and contributes to the creation of general conditions for the functioning of banks and organizations engaged in certain types of banking operations.
Regulatory functions of the authorized body in relation to banks and organizations engaged in certain types of banking operations are aimed at maintaining the stability of the monetary system of the Republic of Kazakhstan, protecting the interests of creditors of banks, their depositors and customers.
All other banks represent the lower (second) level of the banking system with the exception of the Development Bank of Kazakhstan, which has a special legal status determined by the legislative act of the Republic of Kazakhstan.
Registration as a taxpayer
Receiving a foreign citizen's IIN is made by registering a non-resident individual as a taxpayer.
When does a foreigner need to get an IIN in Kazakhstan?
In accordance with Article 74 of the Tax Code, an alien must obtain an IIN in the following cases:
- opening a current account in Kazakhstani resident banks;
- receiving income from sources in the Republic of Kazakhstan that are not subject to tax at the source of payment;
- acquiring property in the Republic of Kazakhstan, which is subject to property tax, vehicle tax or land tax (that is, real estate, transport, land);
- appointment of the first heads of resident legal entities (Kazakhstan legal entities), as well as heads of branches, representative offices of non-resident legal entities (foreign legal entities operating in the Republic of Kazakhstan.
Where can I apply for a foreigner to receive IIN?
In accordance with the Standard of the state service "Registration of taxpayers", applications are accepted and the results of the provision of state services are provided by the Tax Administrations of districts, cities and districts in cities, in the territory of special economic zones through information receiving and processing centers, and on the principle of "one window" using the e-government web portal.
What documents are required to obtain a foreigner ID?
In "On taxes and other obligatory payments to the budget (Tax Code)" Code of the Republic of Kazakhstan of December 25, 2017 No. 120-VI ЗРК. contains a list of required documents. These include:
- application for registration;
- a notarized copy of a document certifying the identity of an alien or stateless person (internal or international passport);
- a notarized copy of a document confirming tax registration in the country of citizenship (residence), indicating the tax registration number (or its equivalent) if the foreigner has such a document in place;
- a notarized copy of a document confirming the amount of income from sources in the Republic of Kazakhstan (in the case of registration on the basis of receiving income from sources in the Republic of Kazakhstan if such a document is available).
Result of the service
Issuance of registration certificate in the form approved by the authorized body (when entering information about a non-resident, a foreigner or a stateless person, non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment without opening a branch, an insurance organization or a dependent agent, diplomatic and equivalent to it representation, consular office in the HBB NP). A document confirming the receipt of a tax declaration on deregistration or a document on the refusal to accept a tax declaration on deregistration.
Dates of issuing IIN
In accordance with paragraph 3 of Article 75 of the Tax Code of the Republic of Kazakhstan, registration of foreigners as taxpayers is carried out by the tax authority with the issuance of a registration certificate within 3 working days.
Business registration
The closing of the business
For state registration of the termination of a legal entity on the basis of liquidation, the following shall be submitted:
1) an application for state registration of liquidation of a legal entity in a form established The Ministry of Justice of the Republic of Kazakhstan;
2) the decision of the owner of the property of a legal entity or a body authorized by the owner or a body of a legal entity authorized by constituent documents, sealed by the legal entity (if any);
3) a document confirming the publication in official print media of the Ministry of Justice of information on the liquidation of a legal entity, the procedure and deadlines for claims by creditors;
4) certificate of cancellation of bonds and (or) shares and (or) report on the results of the redemption of bonds or a letter from the authorized body exercising state regulation of the securities market, about the absence of registered with the authorized body exercising state regulation of the securities market, issues of shares and ( or) bonds;
5) a document on the destruction of the seal of a legal entity (if available);
6) a receipt or other document confirming the payment to the budget of the registration fee for state registration of the termination of a legal entity, with the exception of legal entities that are small and medium-sized businesses;
7) constituent documents.
The state registration of the termination of activities of a natural monopoly entity is carried out by the registering authority with the prior consent of the authorized body exercising leadership in the areas of natural monopolies.
In case of revealing violations of the order of liquidation of a legal entity, as well as in the following cases:
- the presence of branches (representative offices) of the legal entity being liquidated not taken from the account registration;
- tax debt,
- arrears of compulsory pension contributions and social contributions, or the refusal of the state revenue authorities to provide this information about the arrears in the event that such a legal entity fails to fulfill the tax obligation in the manner established by the Tax Code,
- the registering authority makes a decision to refuse the state registration of the termination of a legal entity.
A legal entity is considered to have ceased its activities after entering this information in the National Register.
The state registration of the termination of a legal entity liquidated by a court decision shall be carried out on the basis of a court decision and a court ruling on the completion of liquidation proceedings.
In this case, the submission to the registration authority of the application for registration of liquidation is not required.
The registering body, on the basis of a decision and a court ruling on the completion of the liquidation proceedings, issues an order on the liquidation of a legal entity.
The registering authority, having received a decision on the liquidation of a legal entity, within 5 business days from the date of receipt of the documents:
1) verifies compliance with the procedure for liquidation established by the legislative acts of the Republic of Kazakhstan;
2) enter in the National Register information on the liquidation of a legal entity.
State revenue authorities, on the basis of information from the National Register of Business Identification Numbers, provide information on the absence (presence) of debt, which are recorded in state revenue authorities, on a legal entity that terminates the activity, or is denied submission of such information on debt in the event that a legal entity fails to fulfill its obligations in the order specified by the "Code" of the Republic of Kazakhstan "On taxes and other obligations payments to the budget” (Tax Code) and "Code" of the Republic of Kazakhstan“ About customs regulation in the Republic of Kazakhstan.”
3) issues an order on registration of the termination of a legal entity, cancellation of a certificate (certificate) of state registration (re-registration) and its exclusion from the National Register. If violations of the established procedure for liquidation of a legal entity are detected, the registering body shall issue an order to refuse registration of the termination of activity.
If a legal entity has not withdrawn from the registration of branches and representative offices that applied for registration of termination of activities, the registering body shall issue an order to refuse registration of termination of activities.
4) enter in the National Register information on the termination of the activities of a legal entity.
The originals of the constituent documents, as well as other documents submitted for registration of liquidation, are stored in the registering authority.
An application for state registration of liquidation of a legal entity shall be submitted to the registering authority no earlier than after two months from the date of publication of information on the liquidation of the legal entity.
If during the verification process no violations of the liquidation procedure were revealed, the registering authority within five working days following the day of filing the application for state registration of the liquidation of the legal entity with the necessary documents attached shall register the termination of the legal entity’s activities. The state registration of the termination of activities of a natural monopoly entity is carried out by the registration authority with prior consent of the authorized body exercising leadership in the fields of natural monopolies.
The state registration of the termination of a legal entity, liquidated by a court decision, is carried out on the basis of a court decision and a court ruling on the completion of the liquidation proceedings.
A legal entity is considered to have ceased operations after entering this information into the National Register of Business Identification Numbers.