To open a bank account, non-residents must register as a taxpayer in the RK. Also, for a number of business activities (e.g., participation in the public procurement, state registration of the rights for a real estate on the territory of the RK, owing taxable objects in the RK, acting through a locally established agent) the foreign supplier would need to obtain BIN (business indentification number) and register as a taxpayer. According to the Tax Code, foreign entity is deemed to have a permanent establishment in the RK (and must register as taxpayer) if it has hired personnel on the territory of the RK for more than 183 days within 12-month period, or if it provides services in the RK through a dependent agent. To register as taxpayer, non-residents must indicate local address in the RK. Also, to register domain name in Kazakhstan's segment of Internet, applicant's server hardware must be physically situated in the territory of the RK.  