OBS_VALUE: Foreign participant (founder) of RK legal entity must obtain visa for business immigrants and deposit in the local RK bank not less than minimum share capital amount established by RK laws. To open a bank account, foreign participant must register as a taxpayer in the RK and obtain individual/business identification number (INN/BIN). 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 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. Additional source: explanations of the RK Ministry of Justice, http://www.adilet.gov.kz/ru/node/124760