of September 20, 2013 No. HK-06-29504-7087
Tax departments
on areas,
to the cities of Almaty and Astana
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) in addition to the letter of 12.11.2012 No. NK-11/10273-I concerning suspension of statement on registration accounting as individual entrepreneurs of citizens of the Russian Federation reports the following.
According to explanation of the Ministry of Foreign Affairs of the Republic of Kazakhstan, and also Integration committee of Eurasian economic community, in view of not delivery of the ratification letter, the Russian Federation cannot be the agreement party about legal status of citizens of one state which is constantly living in the territory of other state, the concluded 28.04.1998 between the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation ratified by the Republic of Kazakhstan of 30.12.1999 (further - the Agreement).
Proceeding from stated, any of Agreement provisions in relations between the Republic of Kazakhstan and the Russian Federation is not effective (letters of the Ministry of Foreign Affairs of the Republic of Kazakhstan of 28.05.2013 No. 21-25546/712-59/1419/1510, of Integration committee of Eurasian economic community of 19.08.2013 No. IK/04-347).
Thus, considering subitem regulations 3) of Item 1 of Article 1, of Item 2 of article 2 of the Law of the Republic of Kazakhstan "About private entrepreneurship", citizens of the Russian Federation have no right to perform in the territory of the Republic of Kazakhstan individual entrepreneurship without formation of legal entity.
Please note that the above-stated provision does not extend to the citizens of the Russian Federation registered as individual entrepreneurs before provision of MF RK Oil Company of the explanation sent to tax departments on areas and the cities of Almaty and Astana by the letter of 12.11.2012 No. NK-11/10273-I.
Acting Chairman
A. Skakov
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