Individual businessmen are physical persons, carrying on entrepreneurial activity without formation of a juridical person and in default of signs of a juridical person. The types of individual enterprises are the personal enterprise and a joint enterprise.
The personal enterprise is carried out by one citizen independently on the base of property, belonging to him on the right of ownership, and also by virtue of other right, assuming the use and (or) disposing of property.
A joint enterprise is carried out by a group of citizens (individual businessmen) on the base of property, belonging to them on the right of general ownership, and also by virtue of other right, assuming the joint use and/or disposing of property. An individual enterprise, based on a peculiar (private enterprise), is carried out under the property responsibility.
An individual businessman pays less than the amount of taxes and, in majority, cases on more low rates, than a juridical person. An individual businessman is under an obligation to pay payments in story pension funds for itself and for hired workers.
The size of tax rates depends on the tax mode in which a businessman works. During realization of activity on the basis of patent the profit of a businessman is assessed on a rate of 3 percent. During work on the basis of the simplified declaration the profit is assessed on a rate from 3 to 7 percents depending on its sum.
Accounting of individual businessman in the case of usage of patent and simplified declaration is considerably simpler of an accounting of a juridical person. During work on a patent he practically absents in general. This advantage allows an individual businessman to conduct an accounting independently, not hiring an accountant. However, a possibility of usage of the simplified declaration is set for juridical persons,too, but here in most cases, the reception of an accountant is already required on work.
Expenses on registration as an individual businessman are minimum.
After the state registration as an individual businessman, it is necessary to pay for making of the seal and stamps (from 1000 tenge). If you intend to open the bank account, you should pay for the services of notarial certificate of samples of a signature in a bank card (87 tenge for a card, till 4 cards), and also for opening of an account if in the bank chosen by you this procedure is payable (in majority of the banks opening of an account is free nowadays, in some-is till 3500 tenge).
Individual enterprise
Message of the President of the Republic Kazakhstan, N.A. Nazarbaev, to the people of Kazakhstan from 29.01.2010
Messages of the President of the RKDo you often use an air transport?
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