{"id":7872,"date":"2024-04-10T12:34:07","date_gmt":"2024-04-10T12:34:07","guid":{"rendered":"https:\/\/adlex-global.com\/?p=7872"},"modified":"2024-04-10T12:52:54","modified_gmt":"2024-04-10T12:52:54","slug":"obtaining-of-bin-in-kazakhstan","status":"publish","type":"post","link":"https:\/\/adlex-global.com\/cn\/obtaining-of-bin-in-kazakhstan\/","title":{"rendered":"\u5728\u54c8\u8428\u514b\u65af\u5766\u83b7\u53d6BIN"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7872\" class=\"elementor elementor-7872\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-378fc7f e-flex e-con-boxed e-con e-parent\" data-id=\"378fc7f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3500617 e-flex e-con-boxed e-con e-child\" data-id=\"3500617\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:6100,&quot;url&quot;:&quot;http:\\\/\\\/adlex-global.com\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/pexels-kindel-media-7688110-scaled.jpg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58e37a2 e-flex e-con-boxed e-con e-parent\" data-id=\"58e37a2\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6dff9e elementor-widget elementor-widget-heading\" data-id=\"f6dff9e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 20-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Obtaining of BIN<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77c9e33 elementor-widget elementor-widget-text-editor\" data-id=\"77c9e33\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 20-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>If it is necessary to open a bank account for a foreign company in the Republic of Kazakhstan, firstly such<br \/>company should obtain a business identification number (hereinafter \u2013 BIN) through the procedure of<br \/>registration as the taxpayer on the territory of the Republic of Kazakhstan. It is worth noting that the issue<br \/>of the occurrence of tax liabilities depends on the purposes of obtaining a BIN and opening a bank account.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50e3f24 elementor-widget elementor-widget-heading\" data-id=\"50e3f24\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Case 1<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf1deef elementor-widget elementor-widget-text-editor\" data-id=\"cf1deef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>According to paragraph 1 of Article 76 of the Tax Code of the Republic of Kazakhstan, &#8220;A non-resident<br \/>legal entity operating through a permanent establishment without opening a branch, representative office,<br \/>for registration as a taxpayer, taking into account the provisions of Article 220 of this Code, is obliged to<br \/>submit to the tax authority at the place of residence within thirty calendar days from the date of<br \/>commencement of activity in the Republic of Kazakhstan through a permanent establishment the location<br \/>of a permanent establishment of a tax application for registration&#8221;.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0272bca elementor-widget elementor-widget-heading\" data-id=\"0272bca\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The permanent establishment of a non - resident includes:<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8f4004 elementor-widget elementor-widget-text-editor\" data-id=\"f8f4004\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol><li>any place of production, processing, picking, packing, packaging and (or) delivery of goods;<\/li><li>any control location;<\/li><li>any place of geological exploration of the subsoil, exploration, preparatory work for the extraction<br \/>of minerals and (or) mining and (or) performance of works, provision of services for the control and (or)<br \/>supervision of exploration and (or) mining;<\/li><li>any place of activity (including control or supervisory) related to the pipeline;<\/li><li>any place of installation, installation, assembly, commissioning, start-up of equipment. At the same<br \/>time, a permanent establishment is formed when at least one of these types of activities is carried out with<br \/>subsequent maintenance of such equipment;<\/li><li>any place of activity related to the installation, commissioning and operation of slot machines<br \/>(including consoles), computer networks and communication channels, attractions, as well as related to<br \/>transport or other infrastructure;<\/li><li>place of sale of goods on the territory of the Republic of Kazakhstan. At the same time, a non-<br \/>resident forms a permanent establishment when selling goods at exhibitions and fairs held on the territory of the Republic of Kazakhstan, if such sale lasts more than 10 calendar days;<\/li><li>any place where construction activities and (or) construction and installation works are carried<br \/>out, as well as the provision of services for monitoring the performance of these works;<\/li><li>location of a branch or representative office, with the exception of a representative office carrying<br \/>out activities of a preparatory and auxiliary nature that differ from the main activity of a non-resident;<\/li><li>location of the person carrying out intermediary activity in the Republic of Kazakhstan on behalf<br \/>of a non-resident in accordance with the Law of the Republic of Kazakhstan &#8220;On Insurance Activity&#8221;;<\/li><li>location of a resident-participant of a joint activity agreement concluded with a non-resident in<br \/>accordance with the legislation of a foreign state or the Republic of Kazakhstan if such joint activity is<br \/>carried out on the territory of the Republic of Kazakhstan;<\/li><li>the place of rendering services, performing works not specified in the preceding paragraphs,<br \/>through employees or other personnel hired by a non-resident for such purposes, if the activity of this<br \/>nature continues on the territory of the Republic of Kazakhstan for more than 183 calendar days within<br \/>any consecutive 12-month period from the date of commencement of entrepreneurial activity within the<br \/>framework of one project or related projects.<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9013102 elementor-widget elementor-widget-text-editor\" data-id=\"9013102\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Thus, if a foreign company operates on the territory of the Republic of Kazakhstan without forming a<br \/>legal entity, then such a foreign company operates through a dependent agent.<\/p><p>If a non-resident carries out business activities in the Republic of Kazakhstan through a dependent agent<br \/>(natural or legal person), then such a non-resident will be considered as having a permanent establishment<br \/>in connection with any activity that the dependent agent carries out for this non-resident.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5687068 elementor-widget elementor-widget-heading\" data-id=\"5687068\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">At the same time, the dependent agent must simultaneously meet the following conditions:<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214d6c4 elementor-widget elementor-widget-text-editor\" data-id=\"214d6c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>be authorized on the basis of contractual relations to represent the interests of a non-resident in the<br \/>Republic of Kazakhstan, act and (or) perform certain legal actions on behalf of and at the expense of a<br \/>non-resident;<\/li><li>the specified activity is carried out by him not within the framework of the activities of a customs<br \/>representative, a professional participant in the securities market and other brokerage activities (except<br \/>for the activities of an insurance broker);<\/li><li>its activities are not limited to activities of a preparatory and auxiliary nature.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8337a81 elementor-widget elementor-widget-heading\" data-id=\"8337a81\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taxation<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f727d3 elementor-widget elementor-widget-text-editor\" data-id=\"5f727d3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Non-residents who receive net income from activities on the territory of Kazakhstan through a permanent<br \/>establishment also pay a tax on net income at the rate of 15 percent. The procedure for taxation of such<br \/>non-resident income is regulated by tax legislation.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1743b10 elementor-widget elementor-widget-heading\" data-id=\"1743b10\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Case 2<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17afc6f elementor-widget elementor-widget-text-editor\" data-id=\"17afc6f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Also, if a foreign company plans to provide online services through its website on the territory of the<br \/>Republic of Kazakhstan, then according to paragraph 1 of Article 778 of the Tax Code of the Republic of<br \/>Kazakhstan, &#8220;For conditional registration as a taxpayer, a foreign company sends a confirmation letter by<br \/>mail on paper to the tax authority with the indication:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fc2fe5 elementor-widget elementor-widget-text-editor\" data-id=\"5fc2fe5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol><li>the full name of the foreign company;<\/li><li>tax registration number (or its equivalent), if there is such a number in the country of incorporation or<br \/>the country of residence of a non-resident;<\/li><li>state registration numbers (or its equivalent) in the country of incorporation of a non-resident or the<br \/>country of residence of a non-resident;<\/li><li>bank details from which the value-added tax will be paid when carrying out electronic trade in goods,<br \/>rendering services in electronic form to individuals;<\/li><li>a list of details, including merchant ID data, used for accepting payments and (or) money transfers;<\/li><li>postal details (official email address, address of the location in the country of incorporation or the<br \/>country of residence of a non-resident)&#8221;.<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-631192a elementor-widget elementor-widget-heading\" data-id=\"631192a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">According to paragraph 1 of Article 779 of the Tax Code of the Republic of Kazakhstan, \"A foreign\ncompany is recognized as a payer of value added tax:<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44317dd elementor-widget elementor-widget-text-editor\" data-id=\"44317dd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>through the Internet platform where electronic trade in goods is carried out;<\/li><li>providing services in electronic form.&#8221;<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2559479 elementor-widget elementor-widget-heading\" data-id=\"2559479\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taxation<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a55e35e elementor-widget elementor-widget-text-editor\" data-id=\"a55e35e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>According to Part 3, paragraph 1 of Article 780 of the Tax Code of the Republic of Kazakhstan, &#8220;A foreign<br \/>company is obliged to pay the calculated value-added tax when carrying out electronic trade in goods,<br \/>rendering services in electronic form to individuals to the budget, for each quarter no later than the 25th<br \/>day of the second month following the quarter in which the sale of goods, provision of services was carried<br \/>out.&#8221;<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62e2776 elementor-widget elementor-widget-heading\" data-id=\"62e2776\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Case 3<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c24338 elementor-widget elementor-widget-text-editor\" data-id=\"5c24338\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>If a foreign company opens a bank account only without the purpose of doing business on the territory of<br \/>the Republic of Kazakhstan, then the foreign company will not incur taxes.<\/p><p>In this case, the foreign company has only obligations to pay for banking services.<\/p><p>It is also worth noting that when funds are received into the bank account of a foreign company in the<br \/>Republic of Kazakhstan, in this case, the authorized bodies for regulation and development of the financial<br \/>market may have questions about the origin of funds.<\/p><p>In case of questions from the authorized body, the foreign company will have to provide a package of<br \/>documents confirming the legal receipt of funds.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Obtaining of BIN If it is necessary to open a bank account for a foreign company in the Republic of Kazakhstan, firstly suchcompany should obtain a business identification number (hereinafter \u2013 BIN) through the procedure ofregistration as the taxpayer on the territory of the Republic of Kazakhstan. It is worth noting that the issueof the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[173],"tags":[],"class_list":["post-7872","post","type-post","status-publish","format-standard","hentry","category-useful"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/posts\/7872","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/comments?post=7872"}],"version-history":[{"count":10,"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/posts\/7872\/revisions"}],"predecessor-version":[{"id":7906,"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/posts\/7872\/revisions\/7906"}],"wp:attachment":[{"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/media?parent=7872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/categories?post=7872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adlex-global.com\/cn\/wp-json\/wp\/v2\/tags?post=7872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}