Moratorium effect

The Department of State Revenue in the Karaganda region informs about the legality of conducting inspections in relation to individuals not registered as an individual entrepreneur in the state revenue authority and legal entities not registered with the justice authorities and business entities that are not small and micro businesses, reports the following.
According to Art. 23 of the Entrepreneurial Code (hereinafter referred to as the Code), business entities are citizens, oralmans and non-state commercial legal entities engaged in entrepreneurial activity (private business entities), state enterprises (state business entities).
An individual who is a business entity is registered as an individual entrepreneur in the manner prescribed by the Code.
According to Art. 52 of the Code, legal entities created on the territory of the Republic of Kazakhstan and related to business entities are subject to state registration, regardless of the purpose of their creation, the type and nature of their activities, the composition of participants (members).
Also, according to the Decree of the President of the Republic of Kazakhstan No. 229 dated December 26, 2019, the moratorium applies only to small and micro businesses.
Thus, the moratorium does not apply to large, medium-sized business entities, as well as to individuals and legal entities that are not registered as business entities in accordance with the above requirements of the Code.