Регистрация индивидуального предпринимателя. Прекращение деятельности ИП.
Registration of an individual entrepreneur.Termination of the activity of an individual entrepreneur
Registration of an individual entrepreneur.
For registration as an individual entrepreneur, an individual sends a notification to the tax authority at the location:
- through the Electronic licensing portal of the Republic of Kazakhstan e-license;
- through the centers for the provision of services of state revenue bodies, or the State Corporation "Government for Citizens".
Notification of the beginning of activity as an individual entrepreneur can also be submitted in banking applications Kaspi.kz , Halyk Bank.
The tax authorities, within one working day from the date of receipt of the tax application, register an individual as an individual entrepreneur.
In the notification sent for the registration of an individual entrepreneur, you need to independently choose one of the tax regimes under which the individual entrepreneur will work.
You can check whether you have become an entrepreneur on the website www.kgd.gov.kz or in the mobile application "e-Salyq Azamat".
Termination of the activity of an individual entrepreneur
The activity of an individual entrepreneur may be terminated voluntarily or forcibly.
On a voluntary basis, the activities of the sole proprietor are terminated at any time on the basis of a decision taken independently by the sole proprietor.
The activity of the sole proprietor is forcibly terminated by a court decision.
An inactive legal entity is a resident legal entity, a non-resident legal entity that has not submitted for the tax period after one year:
Removal of sole proprietors from registration in a simplified manner
It is easy to remove an individual entrepreneur from registration in a simplified manner,
having fulfilled all tax obligations
It is necessary to meet the following conditions:
not to be registered for VAT;
do not conduct separate activities;
not to conduct activities in a joint venture;
do not have unfulfilled notifications on tax reporting;
do not have arrears on taxes and social payments;
do not have a high level of risks in the risk management system.
To remove an individual entrepreneur from the registration register, it is necessary to simultaneously submit to the tax authority at the location:
a tax application for termination of activity;
liquidation tax reporting;
a tax application for de-registration of a cash register (if available).
Department of State Bodies for the district of Beimbet Mailin