In accordance with paragraph 6 of the Rules for Maintaining and Using the Register of Business Entities (hereinafter referred to as the Register) (Order № 78 of the Deputy Prime Minister-Minister of National Economy of the Republic of Kazakhstan dated September 30, 2024), the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee) sends the following information to the authorized body for entrepreneurship:
1) data on the amount of total annual income for the previous calendar year (including for entities operating under special tax regimes);
2) data on the number of employees for the previous calendar year.
According to paragraph 3 of the Rules, the definition of the category of business entities is carried out in accordance with the criteria and their thresholds specified in Article 24 of the Business Code of the Republic of Kazakhstan (hereinafter referred to as the Code), as well as the Rules for Calculating the average annual number of employees and the average annual income of Business Entities approved by the Government of the Republic of Kazakhstan.
In this regard, today information about the category of business entities is available on the portal «Electronic Licensing» (elicense.kz) are formed on the basis of data on income for 2021-2023 and the number of employees for 2023 submitted by the Committee (excluding 2024).
This information is formed on the basis of tax reporting data submitted by business entities to the tax authorities in accordance with tax legislation.
Data on business entities is processed by the register in an automated mode and updated annually until December 15.