If you have a LLP applying a special tax regime on the basis of a simplified declaration and your LLP delivers a small volume of services (except goods), and it has only one director on the staff, then we have an interesting offer for you:

Complete accounting and tax accounting records in Almaty for LLP that delivers services, applies a special tax regime and has one director on the staff
starting from 45 000 tenge per month
Tel/WhatsApp: +7 (777) 552-02-52

WWW.KAMERIR.KZ

If you are planning to start a LLP and you have concerns about the choice of the tax regime, below we add a list of criteria, which would help you to make a decision.
Criteria under which a LLP may apply a special tax regime on the basis of the simplified declaration (Tax Code, Article 683):

1. Tax burden;
2. Falls into small business category;
3. The average number of employees in a taxable period does not exceed 30 people;
4. Income for a taxable period (half-year) does not exceed 24 038 times the monthly calculated indicator (in 2019 – 60 695 950 tenge);
5. Does not carry out the following activities:
   • Production of excisable goods;
   • Storage and wholesale of excisable goods;
   • Sale of certain types of oil products – gasoline, diesel fuel and fuel oil;
   • Conducting lotteries;
   • Subsoil use
   • Collection and reception of glassware;
   • Collection (stockpiling), storage, processing and sale of scrap and wastes of non-ferrous and ferrous;
   • Consulting services;
   • Activity in the sphere of accounting and auditing;
   • Financial, insurance and brokerage activities of an insurance broker and an insurance agent;
   • Activity in the field of law, justice and administration of justice;
   • Activity within the framework of financial lease.
6. Does not render services under agency agreements (contracts).

Not entitled to apply a special tax regime for small business entities:

• LLPs with structural or other separate units (except for taxpayers engaged only in leasing out (renting) property);
• LLPs with more than 25% of participatory interest of other legal entities;
• LLPs, whose founder or participant is at the same time a founder of or a participant in other legal entity applying a special tax regime or tax treatment;
• Payers of a gambling business tax.

LLP Registration with discount up to 50% in accordance with the current legislation of the Republic of Kazakhstan upon entering into the contract “On reimbursable accounting services”.
Tel/WhatsApp: +7 (777) 552-02-52

WWW.KAMERIR.KZ

Small-sized business entities are individual business entities and LLPs (Entrepreneur Code of the Republic of Kazakhstan):

1. With an average annual number of employees of no more than one hundred people;
2. With an average annual income of no more than 300 000 times a monthly calculated indicator (in 2019 – 757 500 000 tenge);
3. Not carrying out the following types of activities:
   • Activity related to the traffic of narcotic drugs, psychotropic substances and precursors;
   • Production and (or) wholesale of excisable goods;
   • Grain storage operations at grain gaining stations;
   • Holding of lotteries;
   • Activities in gambling;
   • Activities related to the traffic of radioactive materials;
   • Banking (or certain types of banking operations) and activities in the insurance market (except for the activities of the insurance agent);
   • Auditing activities;
   • Professional activities in the securities market;
   • Activities of credit bureaus;
   • Security activities;
   • Activities related to the circulation of civilian and service weapons and their ammunition.

Along with that, you can always use any of our services: