Registration of SP

According to article 19 of the Civil Code of the Republic of Kazakhstan of December 27, 1994 citizens have the right to be engaged in business activity without formation of legal entity, except for the cases provided by the present Code and other acts. After passing of the state registration the individual entrepreneur needs to choose the taxation mode:

1. Generally established order.

2. Special tax modes:

2.1. SNR on the basis of the patent (the term of submission of the tax statement no later than 10 calendar days from the date of the state registration as SP).

2.2. SNR on the basis of the simplified declaration (the term of submission of the tax statement no later than 10 working days from the date of the state registration as SP).

2.3. SNR on the basis of the single coupon. The tax application for application of the mode is not submitted.

2.4. SNR for country or farms (the term of submission of the tax statement no later than February 20, and in case of registration after February 20 no later than 30 working days from the date of the state registration as SP). The chosen taxation mode (calendar year) is not subject to change during the tax period.