of October 29, 2015 No. 375-V ZRK
This Code determines the legal, economic and social conditions and guarantees providing freedom of enterprise in the Republic of Kazakhstan, governs the public relations arising in connection with interaction of subjects of entrepreneurship and the state, including state regulation and support of entrepreneurship.
1. The legislation of the Republic of Kazakhstan in the sphere of entrepreneurship is based on the Constitution of the Republic of Kazakhstan and consists of of this Code and other regulatory legal acts of the Republic of Kazakhstan.
2. The commodity-money and based on equality of participants other property relations, and also the personal non-property relations connected with property are governed by the civil legislation of the Republic of Kazakhstan.
2-1. Provisions of this Code do not extend to the relations connected with return of illegally acquired assets including to creation and activities of managing company, according to the legislation of the Republic of Kazakhstan on return to the state of illegally acquired assets.
3. If the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which are provided by this Code then are applied rules of the international treaty.
4. In case of identification of gaps or contradictions of the regulations of the legislation of the Republic of Kazakhstan in the sphere of entrepreneurship containing in regulatory legal acts of the Republic of Kazakhstan, to provisions of this Code provisions of this Code are applied.
5. Features of implementation of separate types of entrepreneurship are established by the laws of the Republic of Kazakhstan.
1. Entrepreneurship are the independent, initiative activities of citizens, kandas and legal entities directed to receipt of net income by use of property, production, sales of goods, performance of works, rendering services, based on the right of private property (private entrepreneurship) or on the right of economic maintaining or operational management of the state company (state entrepreneurship). Business activity is performed from name, for risk and under property responsibility of the entrepreneur.
2. Business activity can be limited only to the laws of the Republic of Kazakhstan.
3. Acceptance by state bodies of the regulatory legal acts installing privileged position separately of the taken subjects of entrepreneurship is forbidden.
1. Interaction of subjects of entrepreneurship and the state is directed to creating favorable conditions for development of entrepreneurship and society, stimulation of entrepreneurial initiative in the Republic of Kazakhstan.
2. The principles of interaction of subjects of entrepreneurship and the state are:
1) legality;
2) freedom of enterprise;
3) equality of subjects of entrepreneurship;
4) security of property;
5) fair competition;
6) balance of consumer interests, subjects of entrepreneurship and state;
7) transparency of activities of state bodies and availability of information;
8) efficiency of state regulation of entrepreneurship;
9) increase in capability of subjects of entrepreneurship to independent protection of the rights and legitimate interests;
10) priority of the prevention of offense;
11) presumption of conscientiousness of subjects of entrepreneurship and cross liability of the state and subjects of entrepreneurship;
12) freedom from corruption;
13) stimulation of business activity and ensuring its protection and support;
14) support of domestic manufacturers of goods, works, services;
15) inadmissibility of illegal intervention of the state in cases of subjects of entrepreneurship;
16) participation of subjects of private entrepreneurship in rule-making;
17) stimulation of social responsibility of entrepreneurship;
18) limited participation of the state in business activity;
1. Subjects of entrepreneurship when implementing business activity, state bodies, officials of state bodies when implementing state regulation of entrepreneurship shall observe requirements of the Constitution of the Republic of Kazakhstan, of this Code and other regulatory legal acts of the Republic of Kazakhstan.
2. Acts and decisions of state bodies contradicting the Constitution of the Republic of Kazakhstan are recognized illegal and invalid from the moment of their acceptance and are subject to cancellation.
Acts and decisions of state bodies which are not corresponding to regulatory legal acts of the Republic of Kazakhstan on content, registration and (or) procedures of their acceptance are recognized illegal and invalid and are subject to cancellation according to the procedure, established by the laws of the Republic of Kazakhstan, except as specified when the right to trust is protected by the laws of the Republic of Kazakhstan.
1. Everyone has right to liberty of business activity, free use of the property for any legal business activity.
2. Subjects of entrepreneurship have the right to perform the any kinds of business activity which are not forbidden by the laws of the Republic of Kazakhstan.
1. Subjects of entrepreneurship are equal before the law and court irrespective of their pattern of ownership and any other circumstances.
2. Subjects of entrepreneurship have equal opportunities when implementing business activity.
1. The security of property of subjects of entrepreneurship is guaranteed by the law.
2. Subjects of entrepreneurship can have any legally acquired property in property.
3. Subjects of entrepreneurship cannot be deprived of the property, differently as by a court decision. Property compulsory acquisition can be made for the state needs in exceptional cases provided by the law on condition of its equivalent compensation.
1. The activities directed to restriction or elimination of the competition, infringement of the rights and legitimate interests of consumers, unfair competition are forbidden.
Monopolistic activities are regulated and limited to the law.
2. Anti-monopoly regulation is performed for the purpose of protection of the competition, creation of conditions for effective functioning of the goods markets, ensuring unity of economic space, free movement of goods and freedom of economic activity in the Republic of Kazakhstan.
1. Introduction of forms and means of state regulation of entrepreneurship is performed for the purpose of ensuring sufficient level of safety of activities or actions (transactions), the most effective consumer protection in case of the minimum objectively necessary demand on subjects of entrepreneurship.
Within state regulation new requirements to subjects of private entrepreneurship can be introduced only on condition of prevalence of benefits for consumers, the state over the costs connected with implementation of state regulation.
2. State bodies when implementing state regulation have no right to demand from subjects of entrepreneurship of submission of the documents and (or) additional data which are not provided by regulatory legal acts of the Republic of Kazakhstan.
3. Qualification and allowing requirements shall provide minimum necessary set of the resources, standard rates and indicators sufficient to subjects of entrepreneurship for ensuring required level of safety of the performed activities, actions (transactions) or safety of object.
1. Activities of state bodies shall be public and open in the limits set by the laws of the Republic of Kazakhstan.
2. State bodies shall provide transparency of the activities for decision making, the subjects of entrepreneurship infringing on interests.
3. Information which is available for state bodies and necessary for subjects of entrepreneurship shall be available if its use is not limited to the laws of the Republic of Kazakhstan. Such information is provided free of charge, except as specified, established by the laws of the Republic of Kazakhstan.
3-1. Subjects of private entrepreneurship can have seal with the name.
State bodies and the financial organizations are forbidden to request from seal on documents at the legal entities belonging to subjects of private entrepreneurship.
4. All procedures and requirements connected with state regulation of entrepreneurship shall contain the accurate and not subject to various interpretation sense.
5. The provisions of this Article establishing obligations of state bodies extend to authorized organization in the sphere of civil aviation.
Efficiency of state regulation of entrepreneurship is reached through:
1) observance of the conditions of forming of regulatory tools established in this Code, and also implementation of compulsory procedures of reasons, coordination and monitoring of state regulation;
2) increase in trust of the state to subjects of entrepreneurship;
3) the systemacity and the sequence of state regulation based on implementation of project management in forming of regulatory policy, succession and accounting of earlier made decisions of state regulation of business activity;
4) introduction of the personal responsibility of officials of state bodies for causing damage to subjects of entrepreneurship;
5) inadmissibility of creation of barriers to subjects of entrepreneurship as a result of introduction of new requirements.
1. Subjects of entrepreneurship have the right not to allow to check of officials of state control bodies and supervision in cases of non-compliance by officials with the requirements to conducting check established by this Code.
2. For the purpose of protection of the rights and legitimate interests during implementation of the state control and supervision subjects of entrepreneurship have the right to attract to participate the third parties in check.
1. Prevention of offenses and motivation of the subject of entrepreneurship to perform the requirements established by the laws of the Republic of Kazakhstan have priority before application of measures of the state coercion in the course of implementation of business activity.
2. Measures of the state coercion for the offense made by the subject of entrepreneurship shall correspond to its nature and weight.
1. The state by means of issue of permission confirms providing with the licensee, owner of permission of the second category of the minimum level of safety according to the purposes of state regulation.
2. In the course of state regulation of entrepreneurship obstacles to implementation of legal activities of subjects of entrepreneurship from state bodies and their officials shall not be created.
3. In the course of state regulation of entrepreneurship in case of execution by subjects of entrepreneurship of the obligations or realization of the rights granted to them under the law conscientiousness of their actions is supposed.
The subject of entrepreneurship is also considered fair if in case of realization of the rights, legitimate interests and (or) fulfillment of duties it was guided by the official explanation of state body made within its competence fixed according to the legislation of the Republic of Kazakhstan including if such explanation was withdrawn subsequently, acknowledged wrong or other is made new, in sense explanation concerning the same regulatory legal act which content did not change.
The losses caused to the subject of entrepreneurship as a result of the publication of the act of state body which is not corresponding to the legislation of the Republic of Kazakhstan and also actions (failure to act) of officials of these bodies, are subject to compensation according to the procedure, provided by the civil legislation of the Republic of Kazakhstan.
4. The violation of the law of the Republic of Kazakhstan allowed by the subject of entrepreneurship shall be described during conducting checks. Reasons for arguments and disclosure of the circumstances testimonial of the fact of violation of the law of the Republic of Kazakhstan are assigned to state bodies.
The entrepreneurships provided by subjects actual data about the circumstances considered by state body are considered reliable until the court or state body does not establish the return according to the legislation of the Republic of Kazakhstan.
All uncertainty of the legislation of the Republic of Kazakhstan are interpreted for benefit of the subject of entrepreneurship.
5. Use of the existing obligations provided by this Code and other regulatory legal acts of the rights in contradiction with their appointment for the purpose of infringement of the rights and legitimate interests of other subjects of entrepreneurship or evasion from execution or legal responsibility for actually committed offenses is forbidden.
6. The provisions of this Article establishing obligations of state bodies extend to authorized organization in the sphere of civil aviation.
1. In case of introduction and implementation of state regulation of entrepreneurship the facts of conflict of interest and the selective application of the right shall be excluded.
2. For the purpose of restriction of contacts of subjects of entrepreneurship with state bodies in the course of state regulation of entrepreneurship use of the principle of "one window" in case of which all necessary coordination from state bodies shall turn out state bodies according to the procedure of interdepartmental interaction shall be provided in regulatory legal acts.
3. Abuse of office powers of persons authorized on accomplishment of the state functions and the persons equated to them, performing regulation of business activity for the purpose of acceptance of the property benefits and benefits is not allowed.
1. For the purpose of stimulation of development of subjects of entrepreneurship by the state the package of measures, the favorable legal, economic, social conditions and guarantees directed to creation for realization of entrepreneurial initiative is carried out.
2. Stimulation of business activity is performed, including, by means of ensuring protection and support of entrepreneurship.
1. Measures for creating favorable conditions for stimulation of development of national production of goods, works, services are implemented by state bodies and other organizations.
2. In case of development and examination of projects of regulatory legal acts, the conclusion of international treaties of the Republic of Kazakhstan and participation in decision making of the international organizations for the purpose of increase in competitiveness of domestic goods, works, services national interests of the Republic of Kazakhstan are considered.
Illegal intervention of the state in cases of subjects of entrepreneurship, their associations, and also the specified associations in cases of the state and assignment of functions of state bodies on them is not allowed.
Subjects of private entrepreneurship participate in development and examination of projects of regulatory legal acts, drafts of international treaties of the Republic of Kazakhstan, drafts of legal acts in the field of system of state planning, and also international treaties which participant the Republic of Kazakhstan, the subjects of entrepreneurship infringing on interests, through National chamber of entrepreneurs of the Republic of Kazakhstan and advisory councils concerning private entrepreneurship intends to become (further - advisory councils).
The state guarantees and encouraged implementation by subjects of entrepreneurship in the activities of social responsibility.
Support of initiatives of development of social entrepreneurship is performed by state bodies, national holdings, national institutes of development and other organizations according to the procedure, determined by authorized body by entrepreneurship.
1. The state participates in business activity in the limits limited to this Code and the laws of the Republic of Kazakhstan.
2. For the purpose of development of private entrepreneurship and the competition by the state the measures directed to reducing share of the state in business activity by restriction of creation of the state legal entities in the sphere of entrepreneurship, legal entities with participation of the state in the authorized capital are taken.
The state creates conditions for development of self-regulation in business and professional activity by means of reducing the sphere of state regulation proceeding from the minimum need for it, and also other measures of stimulation determined by the legislation of the Republic of Kazakhstan.
1. Subjects of entrepreneurship are citizens, kandasa and the non-state commercial legal entities performing business activity (subjects of private entrepreneurship), the state companies (subjects of the state entrepreneurship).
2. The physical person which is the subject of entrepreneurship is registered as the individual entrepreneur according to the procedure, provided by this Code.
3. The legal entity who is the subject of entrepreneurship can be created in the form of business provided by the Civil code of the Republic of Kazakhstan.
1. Depending on the annual average number of workers and the annual average income subjects of entrepreneurship belong to the following categories:
small business entities, including subjects of microentrepreneurship;
subjects of medium business;
subjects of big business.
2. Reference of subjects of entrepreneurship to the categories specified in Item 1 of this Article is used for the purposes:
state statistics;
rendering the state support;
applications of other regulations of the legislation of the Republic of Kazakhstan.
For the purposes of the state statistics only the criterion of annual average number of workers is used.
For the purposes of rendering the state support and application of other regulations of the legislation of the Republic of Kazakhstan two criteria are used: annual average number of workers and annual average income.
For the purposes of rendering the state support and application of other regulations of the legislation of the Republic of Kazakhstan the annual average number of workers of the subjects of entrepreneurship using work of workers of the sending party according to the service provision agreement on provision of personnel is determined taking into account workers of the sending party.
The annual average number of workers of subjects of entrepreneurship is determined taking into account all workers, including employees of branches, representations and other separate divisions of this subject, and also the most individual entrepreneur.
The annual average income the amount of gross annual incomes or the income of the subjects of entrepreneurship applying according to the tax legislation of the Republic of Kazakhstan special tax regime on the basis of the patent, the simplified declaration or with use of special mobile application, for the last three years, divided into three is considered.
Other criteria can be provided by programs of the state support of subjects of private entrepreneurship.
3. Small business entities are individual entrepreneurs without formation of legal entity and the legal entities performing entrepreneurship with annual average number of workers no more than hundred people and the annual average income not over the three hundred-thousandfold monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year.
Subjects of microentrepreneurship are the small business entities performing private entrepreneurship with annual average number of workers no more than fifteen people or the annual average income not over the thirty-thousandfold monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year.
4. For the purposes of the state support and application of other regulations of the legislation of the Republic of Kazakhstan by small business entities, including microentrepreneurship, the individual entrepreneurs and legal entities performing cannot be acknowledged:
1) the activities connected with drug trafficking, psychotropic substances and precursors;
2) production and (or) wholesale of excisable products;
3) activities for storage of grain on hlebopriyemny Items;
4) carrying out lottery;
5) activities in the sphere of gaming;
6) the activities connected with turnover of radioactive materials;
7) banking activity (or separate types of banking activities) and activities in the insurance market (except activities of insurance agent);
8) auditor activities;
9) professional activity in the security market;
10) activities of credit bureaus;
11) security activities;
12) the activities connected with turnover of civil and office weapon and cartridges to it;
13) activities for digital mining of the I subspecies.
The individual entrepreneurs and legal entities performing the activities specified in this Item treat subjects of medium business, and in case of compliance to criteria, stipulated in Item the 6th this Article, - subjects of big business.
For the subjects of private entrepreneurship, according to the tax legislation of the Republic of Kazakhstan who are taxpayers on gaming, the fixed tax and the single land tax the criterion on the number of workers is used.
5. Subjects of medium business are the individual entrepreneurs and legal entities performing entrepreneurship, not belonging to subjects of small and big business according to Items 3 and 6 of this Article.
6. Subjects of big business are the individual entrepreneurs and legal entities performing entrepreneurship and answering to one or two of the following criteria: the annual average number of workers more than two hundred fifty people and (or) the annual average income over the trekhmillionnokratny monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year.
1. For use of data on categories of subjects of entrepreneurship the authorized body on entrepreneurship keeps the register of subjects of entrepreneurship.
2. The register of subjects of entrepreneurship is the electronic database containing data on categories of subjects of entrepreneurship.
3. Information on category of subjects of entrepreneurship is provided electronically to interested persons, including state bodies, for use in work.
4. No. 223-VII ZRK is excluded according to the Law of the Republic of Kazakhstan of 19.04.2023
1. For provision to subjects of entrepreneurship and other persons of information on reliability and conscientiousness of business partners the National chamber of entrepreneurs of the Republic of Kazakhstan creates and keeps the register of business partners.
2. The register of business partners is the information system integrated with objects of informatization of state bodies and organizations, containing the information about subjects of entrepreneurship which is not the secret protected by the laws.
Collection, processing and personal data protection of the subjects of entrepreneurship containing in the register of business partners are performed according to the legislation of the Republic of Kazakhstan on personal data and their protection.
3. State bodies and the organizations provide integration of objects of informatization into the register of business partners.
The procedure for integration of objects of informatization of state bodies and the organizations with the register of business partners is determined by the legislation of the Republic of Kazakhstan on informatization.
4. No. 223-VII ZRK is excluded according to the Law of the Republic of Kazakhstan of 19.04.2023
1. Subjects of private entrepreneurship have the right:
1) to perform any kinds of business activity, to have freedom of access to commodity markets, works and services if other is not established by the laws of the Republic of Kazakhstan;
2) to perform entrepreneurship with use of wage labor according to the laws of the Republic of Kazakhstan;
3) to create branches and representations according to the procedure, provided by the laws of the Republic of Kazakhstan;
4) independently to establish the prices of the made goods, works, the services, except as specified, established by this Code and the laws of the Republic of Kazakhstan;
5) independently to exercise control of goods quality, works and services;
6) to perform foreign economic activity within the legal capacity;
7) to establish associations of subjects of entrepreneurship and to participate in them;
8) to participate in work of advisory councils through accredited associations of subjects of private entrepreneurship, National chamber of entrepreneurs of the Republic of Kazakhstan;
9) to address to law enforcement and other state bodies concerning accountability of the persons which violated the rights and (or) prevented realization of legitimate interests of subjects of entrepreneurship;
10) to take a legal action, arbitration, to the Representative for protection of the rights of entrepreneurs of Kazakhstan and in other bodies for protection of the rights and legitimate interests;
11) to settle dispute by means of conciliatory procedures;
To bring 12) for consideration in authorized body on entrepreneurship of the offer on elimination of the reasons and conditions promoting non-execution or improper execution of regulatory legal acts concerning support and protection of entrepreneurship;
13) to participate in projects implementation in social, economic and ecological spheres as measures of social responsibility of entrepreneurship;
14) to perform other rights which are not limited to the laws of the Republic of Kazakhstan.
2. The state companies perform the rights provided by this Code taking into account the features established by the laws of the Republic of Kazakhstan.
Subjects of entrepreneurship shall:
1) to observe the legislation of the Republic of Kazakhstan, the right and legitimate interests of physical persons and legal entities;
2) to ensure safety and goods quality, works, services according to requirements of the legislation of the Republic of Kazakhstan;
To provide 3) to consumers of goods, works, services complete and reliable information about goods, works, services;
3-1) to provide use of the current bank account intended for implementation of business activity in case of acceptance of cashless payments on the bank account for sales of goods, performance of works, rendering services;
4) to get permissions or to direct notifications to start implementation of activities or action (transaction) according to the Law of the Republic of Kazakhstan "About permissions and notifications";
5) to perform compulsory insurance of civil responsibility in the cases provided by the laws of the Republic of Kazakhstan;
6) to keep the nature and to make thrifty use of natural wealth;
7) to increase efficiency of use of natural and energy resources and management of them in the course of activities implementation;
8) to carry out other obligations provided by this Code and other laws of the Republic of Kazakhstan.
1. Protection of trade secret consists in prohibition of illegal obtaining, distribution or use of information which is trade secret according to this Code and the legislation of the Republic of Kazakhstan.
2. The subject of entrepreneurship determines the group of people, having the right of open entry to information which is trade secret and takes measures to protection of its confidentiality.
3. Procedure for reference of information to categories of access, the storage condition and use of information which is trade secret are determined by the subject of entrepreneurship.
4. The measures for protection of information which is trade secret taken by the subject of entrepreneurship can include:
1) determination of the list of information which is trade secret;
2) restriction of access to trade secret by establishment of procedure for the address with this information and control of observance of such procedure;
3) accounting of persons who got access to trade secret, and (or) persons to whom this information was provided or transferred.
5. Persons, illegal methods received, opened and (or) using information which is trade secret shall indemnify the caused loss according to the civil legislation of the Republic of Kazakhstan.
6. The subject of entrepreneurship or the person authorized by it, having the right to require from the workers subscription about nondisclosure of information which is trade secret, and persons performing its check to warn about responsibility according to the laws of the Republic of Kazakhstan.
7. The list of information which is subject to obligatory publication or obligatory bringing to data of shareholders of joint-stock company, participants of economic partnership, members of production cooperative or other certain group of people is established by the laws of the Republic of Kazakhstan and constituent documents of the subject of entrepreneurship.
8. Information which is trade secret cannot be divulged without the consent of the subject of entrepreneurship, except for information according to which there is judgment which took legal effect, or other cases established by this Code.
9. State bodies and their officials without the consent of the subject of entrepreneurship have no right to extend and use the information which became known for it owing to accomplishment of job (office) responsibilities being trade secret, except as specified, provided by the laws of the Republic of Kazakhstan.
10. The subject of entrepreneurship has the right not to provide to state bodies and officials in case of accomplishment of registration, control and supervising functions and making of other actions information access, being trade secret, except that which is necessary for realization of the functions assigned to them.
10-1. The subject of entrepreneurship owning on the property right or other legal cause crucial object of information and communication infrastructure gives backup copy of electronic information resource to single platform of reserve storage of electronic information resources according to the procedure, determined by the legislation of the Republic of Kazakhstan, taking into account requirements of the legislation of the Republic of Kazakhstan about homeland security.
10-2. The subject of the quasi-public sector transfers to the operator of information and communication infrastructure of "the electronic government" the depersonalized data necessary for implementation of analytics of data for the purpose of realization of activities by state bodies according to requirements for data management.
11. State bodies and their officials bear the responsibility for illegal distribution and (or) use of information which is trade secret established by the laws of the Republic of Kazakhstan, and the damage caused to the subject of entrepreneurship as a result of such distribution and (or) use is subject to compensation according to the civil legislation of the Republic of Kazakhstan.
12. The summarized information which is not opening data on activities of the specific subject of entrepreneurship is public.
13. Treat public information of the subject of entrepreneurship:
1) surname, name, middle name (if it is specified in the identity document) or the name of the individual entrepreneur;
2) name and registration date of the legal entity;
3) identification number;
4) legal address (location);
5) type of activity;
6) surname, name, middle name (if it is specified in the identity document) the head;
7) information on the carried-out public procurements and purchases of subjects of the quasi-public sector, except for the organizations entering into structure of National Bank of the Republic of Kazakhstan and legal entities, fifty and more percent of voting shares (shares in the authorized capital) which belong to National Bank of the Republic of Kazakhstan or there are in its trust management, including data on plans, announcements, participants, results, the signed agreements, execution of contractual commitments and payment, and also information on local content, except for the data constituting the state secrets according to the legislation of the Republic of Kazakhstan on the state secrets and (or) containing the office information of limited distribution determined by the Government of the Republic of Kazakhstan.
1. Primary statistical data are represented by subjects of entrepreneurship according to the legislation of the Republic of Kazakhstan in the field of the state statistics.
Use of primary statistical data by state bodies and National Bank of the Republic of Kazakhstan in respect of the subject of entrepreneurship, including when implementing of control and supervising functions by them, is not allowed.
2. The forms intended for collection of administrative data and also method of calculation of indicators, shall be approved with authorized body in the field of the state statistics according to the procedure, established by the legislation of the Republic of Kazakhstan.
1. Individual entrepreneurship are the independent, initiative activities of citizens of the Republic of Kazakhstan, kandas directed to receipt of net income, based on property of physical persons and performed on behalf of physical persons for their risk and under their property responsibility.
Other physical persons are forbidden to perform individual entrepreneurship.
2. The individual entrepreneurship is performed in the form of personal or joint venture.
1. The personal entrepreneurship is performed by one physical person independently based on the property belonging to it on the property right and also owing to other right allowing use and (or) the order of property.
2. For implementation of personal entrepreneurship by the physical person who is married the consent of the spouse is not required.
3. In cases when for implementation of personal entrepreneurship the physical person uses common property of spouses, notarially certified consent of other spouse to such use is necessary if other is not provided by the laws or the marriage agreement or other agreement between spouses.
4. The personal entrepreneurship can be performed with use of form of farm.
1. The joint venture is performed by group of physical persons (individual entrepreneurs) based on the property belonging to them on the right of common property and also owing to other right allowing joint use and (or) the order property.
2. In case of joint venture all transactions connected with private entrepreneurship are made, and the rights and obligations are acquired and performed on behalf of all participants of joint venture.
3. Forms of joint venture are:
1) the entrepreneurship of spouses performed based on common joint property of spouses;
2) the family entrepreneurship performed based on common joint property of peasant economy or common joint property on the privatized dwelling;
3) particular partnership in case of which the private entrepreneurship is performed based on common ownership;
4) other forms according to the laws of the Republic of Kazakhstan.
4. When implementing entrepreneurship of spouses in business conduct on behalf of spouses one of spouses with the consent of other spouse which can be confirmed in case of registration of the individual entrepreneur acts or it is expressed in writing and notarially certified in cases when activities of the individual entrepreneur are performed without state registration.
In the absence of the consent of one of spouses to performance of other spouse in business conduct from their name it is supposed that the spouse acting in business conduct performs individual entrepreneurship in the form of personal entrepreneurship.
5. The individual entrepreneurship with use of form of particular partnership is performed according to the civil legislation of the Republic of Kazakhstan.
1. The individual entrepreneur is engaged in business activity, acquires and performs the rights and obligations under the name.
2. The citizen, kandas in case of transactions, connected with its business activity, shall specify that he acts as the individual entrepreneur.
3. Lack of such specifying does not exempt the individual entrepreneur from risk and responsibility which are born by the individual entrepreneur according to the obligations.
4. When implementing the activities the individual entrepreneur has the right to use personal forms of business documentation, seal, stamps which texts shall demonstrate with all definiteness that this person is individual entrepreneur.
The individual entrepreneur has the right to use system social and provision of pensions, social insurance according to the legislation of the Republic of Kazakhstan on social protection.
1. State registration of the physical persons performing private entrepreneurship without formation of legal entity consists in registration as the individual entrepreneur in body of state revenues in the location declared in case of state registration as the individual entrepreneur.
2. Physical persons which answer one of the following conditions are subject to obligatory state registration as the individual entrepreneur:
1) use work of hired employees on permanent basis;
2) have from private entrepreneurship the annual earnings estimated according to the tax legislation of the Republic of Kazakhstan, in the amount of, exceeding 12-fold minimum size of the salary established by the law on the republican budget and operating for January 1 of the corresponding financial year.
Part 2 is not valid from January 1, 2024 according to the Law of the Republic of Kazakhstan of 26.12.2018 No. 203-VI ZRK
3. The physical person who is not using work of workers on the permanent basis having the right not to be registered as the individual entrepreneur in case of receipt of the following income established by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code):
1) the income, taxable at payment source;
2) property income;
3) the income from sources outside the Republic of Kazakhstan;
4) the income of the house workers according to the labor law of the Republic of Kazakhstan gaining income from persons, not being tax agents;
5) the income of citizens of the Republic of Kazakhstan according to employment contracts (contracts) and (or) agreements of civil nature signed with the diplomatic and equated to them representations of foreign state, consular establishments of foreign state accredited in the Republic of Kazakhstan not being tax agents;
6) the income of citizens of the Republic of Kazakhstan according to employment contracts (contracts) and (or) agreements of civil nature signed with the international and state organizations, foreign and Kazakhstan non-governmental public organizations and funds exempted from the obligation on calculation, deduction and transfer of the individual income tax at payment source according to the international treaties ratified by the Republic of Kazakhstan;
7) income of the labor resident immigrants gained (who are subject to obtaining) according to the employment contracts signed according to the labor law of the Republic of Kazakhstan based on permission to the labor immigrant;
8) the income of mediators, except for professional mediators according to the Law of the Republic of Kazakhstan "About mediation", received from persons who are not tax agents;
9) the income from the personal subsidiary farm considered in the book of pokhozyaystvenny accounting according to the legislation of the Republic of Kazakhstan, taxable on which deduction of the individual income tax at payment source in connection with representation of false information to the tax agent by person who is engaged in personal subsidiary farm was not made.
For the purpose of application of this Item by the tax agent person determined by the tax legislation of the Republic of Kazakhstan is recognized.
3-1. The physical person which is net - the consumer of the electrical energy having the right not to be registered as the individual entrepreneur in connection with implementation of activities for development of electrical energy and (or) heat energy or sale of the electrical energy made by small-scale object for use of renewable energy resources according to the legislation of the Republic of Kazakhstan in the field of support of use of renewable energy resources.
4. Are not valid from January 1, 2024 according to the Law of the Republic of Kazakhstan of 26.12.2018 No. 203-VI ZRK
1. For state registration as the individual entrepreneur (joint individual venture) the physical person (the authorized person of joint individual venture) represents through the state information system of permissions and notifications or by means of other objects of informatization the notification in the form approved by authorized body in the sphere of permissions and notifications.
In case of registration of joint individual venture the authorized person of joint individual venture provides the power of attorney signed on behalf of all participants of joint venture.
If the applicant did not reach full age age, the consent of legal representatives, and in the absence of such consent - the copy of the certificate on marriage (matrimony) or the decision of guardianship and custody body or the judgment about the announcement of the minor sui juris is applied to the notification.
Reclamation of other documents is forbidden.
2. Persons included in the list of the organizations and faces tied with financing of distribution of weapons of mass destruction and (or) according to the legislation of the Republic of Kazakhstan have no right to submit the notification to the list of the organizations and faces tied with financing of terrorism and extremism.
3. The body of state revenues within one working day from the date of representation by physical person of the documents specified in Item 1 of this Article, except as specified submissions of notifications by persons specified in Item 2 of this Article makes state registration of the individual entrepreneur (joint individual venture).
4. In case of change of the data specified in the notification, the individual entrepreneur (the authorized person of joint individual venture) shall (shall) report about such changes in body of state revenues in the form established by this body.
5. The notification is submitted electronically by means of the web portal of "the electronic government" or other objects of informatization.
It is excluded according to the Law of the Republic of Kazakhstan of 29.03.2016 No. 479-V ZRK
1. Activities of the individual entrepreneur can be stopped in voluntary or forced procedure, and also in case of approach of the circumstances provided by this Code.
In voluntary procedure activities of the individual entrepreneur stop based on the decision made by independently individual entrepreneur in case of personal entrepreneurship, all participants jointly at any time - in case of joint venture. In this case the individual entrepreneur submits the application for the termination of business activity in body of state revenues.
For the voluntary termination of activities the individual entrepreneur submits the application for the termination of business activity in body of state revenues.
The decision on the termination of joint venture is deemed accepted if at least a half of his participants voted for it if other is not provided by the agreement between them.
2. Forcibly activities of the individual entrepreneur stop by a court decision in cases:
1) No. 290-VI ZRK is excluded according to the Law of the Republic of Kazakhstan of 27.12.2019;
2) recognitions of invalid registration of the individual entrepreneur in connection with the violations of the law of the Republic of Kazakhstan allowed in case of registration which have ineradicable character;
3) implementation of activities with numerous within calendar year or gross violations of the legislation of the Republic of Kazakhstan;
4) announcements his dead;
5) its inclusions in the list of the organizations and faces tied with financing of distribution of weapons of mass destruction and (or) in the list of the organizations and faces tied with financing of terrorism and extremism according to the legislation of the Republic of Kazakhstan;
6) its recognitions it is unknown absent;
7) established by the Code of the Republic of Kazakhstan "About the taxes and other obligatory payments in the budget" (Tax code) providing the activities termination forcibly.
3. Activities of the individual entrepreneur, in addition to the bases provided by this Article stop also in the following cases:
1) personal entrepreneurship in case of recognition of the individual entrepreneur incapacitated, it is limited capable or his death;
2) there is no family entrepreneurship left and particular partnership if as a result of approach of the circumstances listed in the subitem 1) of this Item there was one or any participant of joint venture, and also in case of the Section of property in connection with annulment of marriage;
3) established by the tax legislation of the Republic of Kazakhstan, providing the termination of activities in the simplified procedure;
4) introductions in legal force of determination of court about completion of the procedure of bankruptcy concerning the individual entrepreneur declared bankrupt by a court decision.
4. Activities of the individual entrepreneur are considered stopped from the moment of removal from registration accounting as the individual entrepreneur in body of state revenues based on its statement or the judgment which took legal effect and also in cases, stipulated in Item 3 these Articles.
The individual entrepreneur is recognized struck off the registration register as the individual entrepreneur in registering body from the date of placement of this information on Internet resource of the authorized body performing management in the sphere of ensuring receipt of taxes and other obligatory payments in the budget.
5. When implementing individual entrepreneurship without registration in the established cases it is considered stopped from the date of its actual termination in voluntary procedure or according to date of the introduction in legal force of the judgment - in case of forced procedure.
6. For the small business entities which do not have unexecuted obligations and referred by state bodies to category of subjects with low and average risk degrees, the laws of the Republic of Kazakhstan establish the simplified procedure for reorganization and voluntary liquidation.
Insolvency proceeding of the individual entrepreneur is performed according to the procedure, the established legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.
1. Individual entrepreneurs bear responsibility according to the obligations all the property, except for property on which collection cannot be turned according to the laws of the Republic of Kazakhstan.
2. When implementing personal entrepreneurship the physical person bears responsibility all the property, including share in common property of spouses, except for property on which collection cannot be turned according to the laws of the Republic of Kazakhstan.
1. Country or farm labor consolidation of persons in which implementation of individual entrepreneurship is inseparably linked with use of lands of agricultural purpose for production of agricultural products, and also conversion and sale of these products is recognized.
2. Country or the farm can act in forms:
1) peasant economy in which business activity is performed in the form of the family entrepreneurship based based on common joint property;
2) the farm based on implementation of personal entrepreneurship;
3) the farm organized in the form of particular partnership based on common ownership on the basis of cooperation agreement.
1. The capable citizen of the Republic of Kazakhstan, kandas, reached eighteen years can be the head country or farm.
2. Members country or farm are spouses, close relatives (parents (parent), children, adoptive parents (adopters), the adopted (adopted), full and not full brothers and sisters, grandfathers, grandmothers, grandsons) and other persons jointly conducting general economy.
1. The head country or farm has the right:
1) to represent the interests country or farm in the relations with physical persons and legal entities;
2) to perform the civil transactions which are not forbidden by the laws of the Republic of Kazakhstan;
3) to authorize any of members of economy to perform the functions in case of long absence;
4) to determine the main activities country or farm;
5) to approve the internal regulations, procedures of their acceptance and other documents regulating internal activities country or farm;
To submit 6) for consideration of general meeting of members country or farm question of participation country or farm in creation and activities of legal entities;
7) to perform other rights provided by this Code and the laws of the Republic of Kazakhstan.
2. The head country or farm shall:
1) to organize accounting country or farm;
To carry out 2) within the competence decisions of general meeting of members country or farm, not contradicting the legislation of the Republic of Kazakhstan;
3) to create working conditions for members country or farm;
4) in case of acceptance of hired employees to sign employment contracts, to issue acts of the employer according to the labor law of the Republic of Kazakhstan;
5) to perform other obligations provided by this Code and the laws of the Republic of Kazakhstan.
3. Members country or farm have the right:
1) voluntarily to leave from country or farm according to the procedure, determined by general meeting of members country or farm;
2) to obtain information on activities country or farm, including to get acquainted with accounting data, the financial reporting and other documentation of this economy;
3) to address general meeting of members country or farm and (or) in state bodies with claims to wrongful acts (failure to act) of head and other members;
To appeal 4) judicially solutions of Chapter and general meeting of members country or farm in case of violation of their rights and legitimate interests;
5) to perform other rights provided by this Code and the laws of the Republic of Kazakhstan.
4. Members country or farm shall:
1) to carry out decisions of general meeting of members country or farm;
2) to observe requirements of internal documents country or farm;
3) in case of change of Chapter country or farm the general statement to inform on it the bodies which registered economy;
4) to perform other obligations provided by this Code and the laws of the Republic of Kazakhstan.
1. Country or the farm is created on a voluntary basis and it is considered created from the moment of state registration of the right to the parcel of land, and in the cases established by the laws of the Republic of Kazakhstan after registration as the individual entrepreneur.
2. No. 122-VI ZRK is excluded according to the Law of the Republic of Kazakhstan of 25.12.2017
1. Country or the farm is equal production unit of agricultural industry in the Republic of Kazakhstan.
2. Country or the farm independently determines the direction of the activities, structure and production volumes, grows up, overworks and sells products, and also resolves other issues connected with housekeeping.
3. When implementing the activities country or the farm has the right:
1) to open bank accounts and to dispose of the money;
2) to obtain the credits on the security of property, the parcel of land and the right of land use according to the procedure and on the conditions established by the legislation of the Republic of Kazakhstan;
3) to perform insurance of leasable and own means of production, and also crops (landings) of crops, long-term plantings, the made products, raw materials, materials on case of death or damage according to the legislation of the Republic of Kazakhstan on insurance and insurance activity;
4) on a voluntary basis to unite in cooperatives, societies and other associations, to participate in activities of cooperative, economic partnerships and other organizations, and also to leave at discretion any organization.
1. The property of peasant economy belongs to his members on the right of joint property if the contract between them does not establish other.
The property of the farm organized in the form of particular partnership on the basis of cooperation agreement belongs to his members on the right of common ownership.
The property of the farm founded on personal entrepreneurship belongs to it on the right of private property.
2. In property of members country or farm there can be parcels of land, plantings on the parcel of land, including plantings of private forest fund, the wild animals divorced and containing in bondage and (or) semi-free conditions, the genetic resources of plants, economic and other constructions, meliorative and other constructions, the productive and working cattle, bird, agricultural and other machinery and equipment, vehicles, stock and other property given by members country or farm and (or) acquired for economy on general means of his members.
3. Fruits, products and income gained as a result of activities country or farm, are common joint or common equity property of members country or farm and are used under the agreement between them.
4. The property relations of members country or farm are regulated by the relevant standards of the civil and land legislation of the Republic of Kazakhstan.
5. The property and the right to the parcel of land country or farm are inherited according to the procedure, provided by the laws of the Republic of Kazakhstan.
Conditions, procedure for provision and use of the parcel of land for maintaining country or farm are established by the Land code of the Republic of Kazakhstan.
1. Country or the farm defrays expenses at the expense of the gained income.
2. Production, commercial and other relations country or farm are performed on contractual basis.
3. The citizens working according to the employment contract and (or) the service provision agreement on representation of personnel can be involved in performance of works in country or farm.
4. The procedure for the conclusion of the agreement on hiring in country or farm, and also service provision agreements is determined by provision of personnel by the labor and civil law of the Republic of Kazakhstan.
5. Members country or farm and the citizens working in economy according to the employment contract, and also according to the service provision agreement on provision of personnel have all rights provided by the laws of the Republic of Kazakhstan.
6. Country and farms have the right to use system social and provision of pensions, social insurance according to the legislation of the Republic of Kazakhstan on social protection.
1. Activities country or farm stop if there is no member of the economy left, the heir or other person wishing to continue activities of economy, and also in cases of bankruptcy and the termination of the right of private property to the parcel of land or the rights of land use.
2. In case of the termination of activities country or farm the Section of common property between participants of joint property, and also apportionment of share of one of them can be performed on condition of preliminary determination of share of each of participants in the right to common property.
3. The property which is in equity property can be divided between his participants under the agreement between them.
4. Conditions and procedure for the Section of property, the parcel of land and the right of land use in case of the termination of activities country or farm are regulated by the civil legislation of the Republic of Kazakhstan.
1. The entrepreneurship of non-state legal entities can be performed by creation of the commercial legal entities pursuing commercialization as main objective of the activities.
2. Only the economic partnership, joint-stock company and production cooperative can be forms of business of non-state commercial legal entities.
3. The non-profit organization can be engaged in business activity only so far as it answers its authorized purpose.
1. The state for the purpose of the solution of the social and economic tasks determined by requirements of society and state creates the state companies founded on the right:
1) economic maintaining;
2) operational management (state companies).
2. The state company on the right of economic maintaining is the commercial organization allocated with the state property on the right of economic maintaining and answering for the obligations all property belonging to it.
3. The state company is the commercial organization allocated with the state property on the right of operational management.
1. The legal entities created in the territory of the Republic of Kazakhstan and belonging to subjects of entrepreneurship are subject to state registration irrespective of the purposes of their creation, sort and nature of their activities, the list of participants (members).
2. Branches and representations of the legal entities who are subjects of entrepreneurship, located in the territory of the Republic of Kazakhstan are subject to accounting registration without acquisition of right of the right of the legal entity by them.
3. State registration of the legal entities belonging to subjects of entrepreneurship, and accounting registration of their branches and representations are performed by The Government for Citizens State corporation (registering body), except as specified, provided by legal acts of the Republic of Kazakhstan.
4. State registration (re-registration) of subjects of entrepreneurship - legal entities is performed according to the legislation of the Republic of Kazakhstan on state registration of legal entities and accounting registration of branches and representations.
1. Reorganization or liquidation of the legal entity who is the subject of entrepreneurship is performed according to the Civil code of the Republic of Kazakhstan taking into account the features established by this Code and the laws of the Republic of Kazakhstan.
2. The subject of entrepreneurship appears the judgment by the bankrupt based on the statement of the debtor or the creditor in court, and in the cases provided by the laws of the Republic of Kazakhstan and other persons.
3. The procedure of rehabilitation and bankruptcy of the legal entity is performed according to the procedure, the established legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.
1. Consolidation of subjects of entrepreneurship is the association (union) created by subjects of entrepreneurship for the purpose of coordination of their business activity, and also representation and protection of common interests of subjects of entrepreneurship.
2. Financing of associations of subjects of entrepreneurship is provided at the expense of the voluntary membership fees of subjects of entrepreneurship and other sources which are not forbidden by the laws of the Republic of Kazakhstan.
Activities of associations of subjects of entrepreneurship are based on:
1) equality of all subjects of entrepreneurship;
2) non-admission of decision making, not corresponding to the main directions of domestic and foreign policy of the state;
3) the independence which is not allowing restriction of legally performed activities of associations of subjects of entrepreneurship;
4) transparency of activities, accountability, responsibility to the members;
5) efficiency, systemacity and efficiency in decision making and their realization.
1. National chamber of entrepreneurs of the Republic of Kazakhstan (further - National chamber) is the non-profit organization representing the union of subjects of entrepreneurship, created for the purpose of providing favorable legal, economic and social conditions for realization of entrepreneurial initiative and development of mutually advantageous partnership between business community and public authorities of the Republic of Kazakhstan, and also stimulation and support of activities of associations of individual entrepreneurs and (or) legal entities in the form of association (union) (further - association (union).
2. The purpose of creation of National chamber is forming of institutional basis for growth and further development of entrepreneurship in the Republic of Kazakhstan.
3. Tasks of National chamber are:
1) consolidation of entrepreneurial community;
2) representation, providing and protection of the rights and legitimate interests of subjects of entrepreneurship;
3) the organization of effective interaction of subjects of entrepreneurship and their associations (unions) with state bodies;
4) assistance to creation of favorable legal, economic and social conditions for realization of entrepreneurial initiative in the Republic of Kazakhstan;
5) participation in process of enhancement of the legislation of the Republic of Kazakhstan infringing on interests of entrepreneurship;
6) other tasks provided by the laws of the Republic of Kazakhstan.
1. Associations (unions) shall undergo accreditation for recognition by National chamber of their compliance to the established criteria on representation of interests of subjects of entrepreneurship in governing bodies and working bodies of National chamber.
2. Are a part of the system of National chamber:
1) at the republican level:
National chamber;
the republican cross-industry, industry associations (unions), and also republican associations (unions) of small, medium and (or) big business accredited in National chamber;
2) at the territorial level:
chambers of entrepreneurs of areas, cities of republican value and the capital (further - regional chambers);
the regional cross-industry, regional industry associations (unions), and also regional associations (unions) of small, medium and (or) big business accredited in regional chambers;
accredited in regional chambers regional, the cities of regional, republican value and the capital of association (unions);
accredited in regional chambers district, the cities of district value of association (unions);
3) at the city and district levels:
branches of regional chambers in districts of the respective areas, the cities of regional, republican value and the capital, and also in the cities of regional, district value;
4) the legal entities with participation of National chamber as the founder created for realization of the purposes of the Law of the Republic of Kazakhstan "About National chamber of entrepreneurs of the Republic of Kazakhstan";
5) branches and representative offices of National chamber which are in the territory of foreign state;
6) Representative for protection of the rights of entrepreneurs of Kazakhstan.
1. Activities of National chamber are based on the principles:
1) independence;
2) equality of all subjects of entrepreneurship;
3) decision makings, not contradicting the main directions of domestic and foreign policy of the state;
4) transparency of activities, accountability, responsibility to the members;
5) efficiency, systemacity and efficiency in decision making and their realization;
6) developments of cross-industry, industry and regional associations (unions);
7) social responsibility of entrepreneurship;
8) contributions to safety of goods, works and services for life and health of the person and the environment made by producers of goods, works and services;
9) ensuring balance of interests of society and entrepreneurship.
2. The national chamber is formed by the principle of obligation of membership of the subjects of entrepreneurship in it registered (which underwent accounting registration) according to the legislation of the Republic of Kazakhstan, except for subjects of entrepreneurship for which the legislation of the Republic of Kazakhstan establishes obligatory membership in other non-profit organizations, and also the state companies if other is not established by this Item.
The principle of obligation of membership of subjects of entrepreneurship in National chamber extends to the subjects of entrepreneurship who are members (participants) of the self-regulatory organizations in the sphere of business activity based on obligatory membership.
1. Members of National chamber are subjects of entrepreneurship if other is not established by this Code and the Law of the Republic of Kazakhstan "About National chamber of entrepreneurs of the Republic of Kazakhstan".
2. Members of National chamber have the right:
1) to enjoy professional support and protection from National chamber, and also the services provided by its charter;
2) to choose and be elected to its governing bodies;
3) to make in National chamber written requests and to receive motivated answers within the powers conferred to National chamber, to make suggestions for improvement of the organization of its activities;
4) to participate in the management of National chamber according to the procedure provided by the Law of the Republic of Kazakhstan "About National chamber of entrepreneurs of the Republic of Kazakhstan" and the charter of National chamber;
5) to undergo the training, retraining and advanced training organized by National chamber;
6) to get qualified information and analytical support, including services of independent experts of various profile;
7) to hear activities reports of National chamber according to the procedure, provided by its charter;
8) to have other rights provided by the laws of the Republic of Kazakhstan.
3. Members of National chamber shall pay the compulsory membership fees.
4. Members of National chamber are equal in the rights.
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