Accounting company in Almaty

Kamerir LLC

Legal company in Almaty


A bargain price for recording in LLP applying a special tax regime. Criteria for a special tax regime in 2019.

Logo Kamerir

A bargain price for recording in LLP applying a special tax regime.
Criteria for a special tax regime in 2019.

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If you have a LLP applying a special tax regime on the basis of a simplified declaration and your LLP delivers a small volume of services (except goods), and it has only one director on the staff, then we have an interesting offer for you:

Complete accounting and tax accounting records in Almaty for LLP that delivers services, applies a special tax regime and has one director on the staff
starting from 45 000 tenge per month
Tel/WhatsApp: +7 (777) 552-02-52


If you are planning to start a LLP and you have concerns about the choice of the tax regime, below we add a list of criteria, which would help you to make a decision.
Criteria under which a LLP may apply a special tax regime on the basis of the simplified declaration (Tax Code, Article 683):

  1. Tax burden;
  2. Falls into small business category;
  3. The average number of employees in a taxable period does not exceed 30 people;
  4. Income for a taxable period (half-year) does not exceed 24 038 times the monthly calculated indicator (in 2019 – 60 695 950 tenge);
  5. Does not carry out the following activities:
    • Production of excisable goods;
    • Storage and wholesale of excisable goods;
    • Sale of certain types of oil products – gasoline, diesel fuel and fuel oil;
    • Conducting lotteries;
    • Subsoil use
    • Collection and reception of glassware;
    • Collection (stockpiling), storage, processing and sale of scrap and wastes of non-ferrous and ferrous;
    • Consulting services;
    • Activity in the sphere of accounting and auditing;
    • Financial, insurance and brokerage activities of an insurance broker and an insurance agent;
    • Activity in the field of law, justice and administration of justice;
    • Activity within the framework of financial lease.
  6. Does not render services under agency agreements (contracts).

Not entitled to apply a special tax regime for small business entities:

  • LLPs with structural or other separate units (except for taxpayers engaged only in leasing out (renting) property);
  • LLPs with more than 25% of participatory interest of other legal entities;
  • LLPs, whose founder or participant is at the same time a founder of or a participant in other legal entity applying a special tax regime or tax treatment;
  • Payers of a gambling business tax.

LLP Registration with discount up to 50% in accordance with the current legislation of the Republic of Kazakhstan upon entering into the contract “On reimbursable accounting services”.
Tel/WhatsApp: +7 (777) 552-02-52


Small-sized business entities are individual business entities and LLPs (Entrepreneur Code of the Republic of Kazakhstan):

  1. With an average annual number of employees of no more than one hundred people;
  2. With an average annual income of no more than 300 000 times a monthly calculated indicator (in 2019 – 757 500 000 tenge);
  3. Not carrying out the following types of activities:
    • Activity related to the traffic of narcotic drugs, psychotropic substances and precursors;
    • Production and (or) wholesale of excisable goods;
    • Grain storage operations at grain gaining stations;
    • Holding of lotteries;
    • Activities in gambling;
    • Activities related to the traffic of radioactive materials;
    • Banking (or certain types of banking operations) and activities in the insurance market (except for the activities of the insurance agent);
    • Auditing activities;
    • Professional activities in the securities market;
    • Activities of credit bureaus;
    • Security activities;
    • Activities related to the circulation of civilian and service weapons and their ammunition.

Along with that, you can always use any of our services:

Accounting services
Business incorporation
HR services
Useful documents portal
Legal services
Stamps manufacturing
Education center
1C database audit
Audit of reporting and statements