I along with some of my friends, citizens from different countries and not from Kazakhstan, wondered one fine day if we could start some business in Astana, Kazakhstan. We had questions in mind about the legal and tax implications of doing business on a "freelance" basis, or through formal partnership.
Since we are not the high net worth individuals and have thin pockets, we were thinking of opening something small. A small enterprise which mostly works on teaching, tutoring, selling of travel and tour packages and visa and documentations like notary, and legalisation and so on. The business which mainly focusses on the service aspect.
Then, we wondered what would be our tax liability as an individual, and the tax liability of our small firm (Partnership Firm or Limited Liability Partnership - LLP).
We did bit of internet research. We downloaded "Doing business in Kazakhstan" document prepared by almost all of the Big4s. Some of our doubts were answered and some remained unanswered. The target of the Big4s (if you do not know who they are, they are the world famous big accounting and consulting firms namely EY (Ernst & Young), KPMG, Deloitte, and PwC) was obviously the deep pocketed multinationals and their heavily paid "expatriates". For poor "migrants" like us, they offered too little and in any case, we could not afford their services.
Hence, we started using our local contacts - wonderful Kazakh people - who are working in different companies and firms. They were kind and listened to our problems and offered their gratuitous advice and knowledge over a cup of coffee. Based on our conversations with few of those accountants, we have prepared this small "note". The focus of this "note" is mainly the freelancers - both local and immigrants and should be read in that context. You can read more from: http://astana-almaty.blogspot.com/2016/09/kazakhstan-taxation-some-questions-and.html