Q&A

Hello. I opened my sole proprietorship (IP) in April 2021. When filling in the reports I get an error saying January, February, and March are unpaid. How is that possible if my IP has only existed since March?

Good afternoon! Enter 0 for those months.

Hello. I opened a sole proprietorship (IP) at the end of December 2020 but never operated and had no income. I paid mandatory medical insurance (OSMS) as an independent payer at 2,125 tenge per month. Now I want to close the IP — will I be able to? Or do I have to pay 2,975 tenge again for the months since the IP was opened?

Good afternoon! You need to pay the difference between 2,975 and 2,125.

Hello! My sole proprietorship (IP) was opened in 2016, but I never operated or paid taxes. What do I need to pay to start working as an IP?

Good afternoon!

You should contact the tax authority and check whether your IP is in fact still active. Most likely it has already been closed, or the outstanding reports and taxes for the whole period will be closed with a single act. You can also learn more in our article — Открывать и закрывать ИП станет проще

Good afternoon, please advise: we have a cash register that we used, and now I want to file the half-year report. How do I generate the cash register activity to fill in the figures for the report?

Good afternoon!
All operations can now be viewed in your personal account on the OFD website.

I registered an LLP in 2013; I am the sole founder and director. The LLP operated until June 2015 with no tax debts. From June 2015 I was imprisoned for a reason unrelated to the LLP. Since 2016 the LLP has been officially listed as inactive because the report for Q2 2015 was not filed. What steps do I need to take to resume the LLP’s operations?

Good afternoon! You need to contact the tax authority regarding this matter.

Hello, how do I close a sole proprietorship (IP) on the simplified regime if it is less than a month old and has no income? What paperwork needs to be filed?

Good afternoon! You need to file an initial liquidation report and submit an application to close the IP.

When can I take cash from the till or transfer company funds to my own current account?

Unlike an LLP, the owner of a sole proprietorship (IP) is free to dispose of the company’s money differently. An IP may take money for personal use; the operation is documented with a cash disbursement order or a transfer from the current account to a personal account. In other words, a sole proprietor can take money for personal use.

Good afternoon! I do SMM, mostly for Russian companies, and get paid by card transfer. I recently opened a sole proprietorship (IP) on the simplified regime. Do I need to open a separate current account as an IP? (I would have two different cards: one personal and one for incoming payments.)

Good afternoon! Yes, you need to open a separate account for business activity; you can also get a separate card.

Hello. I opened a sole proprietorship (IP) on the simplified regime in February 2021 and have had no income since. How should I file the declaration? I am on maternity leave. Do I have to pay medical insurance from the moment the IP was opened?

Good afternoon! No — mothers on maternity leave are exempt from medical insurance payments. You need to file a zero report. You can learn more in our articles: "Ведение учета кассовым методом – нюансы", "Кому разрешается не вести бухучет"

Hello. I have a sole proprietorship (IP) on the simplified regime. For my employee (my spouse) I pay social contributions, medical insurance, and pension contributions. I myself work at Tengiz and pay my own social contributions. Can I skip paying medical insurance as an IP, given that up to 8,500 tenge is withheld from my salary every month for VOSMS?

Good afternoon! No, you cannot. Medical insurance is paid from every place of work, including your IP.