Categories of business entities
According to Article 24 of the Entrepreneurial Code of the Republic of Kazakhstan:
small business entities, including micro-entrepreneurship entities;
subjects of medium business;
subjects of large business.
state statistics;
provision of state support;
application of other norms of the legislation of the Republic of Kazakhstan.
For the purposes of state statistics, only the criterion of the average annual number of employees is used.
For the purposes of providing state support and applying other norms of the legislation of the Republic of Kazakhstan, two criteria are used: the average annual number of employees and the average annual income.
For the purposes of providing state support and applying other norms of the legislation of the Republic of Kazakhstan, the average annual number of employees of business entities using the labor of employees of the sending party in accordance with the contract for the provision of personnel services is determined taking into account the employees of the sending party.
The average annual number of employees of business entities is determined taking into account all employees, including employees of branches, representative offices and other separate divisions of this entity, as well as the individual entrepreneur himself.
The average annual income is the sum of the total annual income or income of business entities applying, in accordance with the tax legislation of the Republic of Kazakhstan, a special tax regime based on a patent, a simplified declaration or using a special mobile application, for the last three years, divided by three.
State support programs for private businesses may provide for other criteria.
The subjects of micro-entrepreneurship are small businesses engaged in private entrepreneurship, with an average annual number of employees of no more than fifteen people or an average annual income of not more than thirty thousand times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year.
1) activities related to the circulation of narcotic drugs, psychotropic substances and precursors;
2) production and (or) wholesale of excisable products;
3) activities for the storage of grain at grain receiving points;
4) holding a lottery;
5) activities in the field of gambling business;
6) activities related to the circulation of radioactive materials;
7) banking activities (or certain types of banking operations) and activities in the insurance market (except for the activities of an insurance agent);
8) audit activities;
9) professional activity in the securities market;
10) activities of credit bureaus;
11) security activities;
12) activities related to the circulation of civilian and service weapons and cartridges for them.
Individual entrepreneurs and legal entities carrying out the activities specified in this paragraph shall be classified as medium-sized enterprises, and if they meet the criteria established by paragraph 6 of this article, as large enterprises.
For subjects of private entrepreneurship, in accordance with the tax legislation of the Republic of Kazakhstan, which are payers of tax on gambling business, fixed tax and unified land tax, the criterion for the number of employees is used.