Opening of sole proprietorship by minors in the Republic of Kazakhstan: legal conditions and registration procedure
In the Republic of Kazakhstan, minor citizens can also take entrepreneurial initiative and open an individual entrepreneur (IE), however, this opportunity is regulated by a number of legislative requirements.
In accordance with the norms of the Entrepreneurial, Civil and Tax Codes of the Republic of Kazakhstan, individual entrepreneurship is an independent activity of citizens aimed at generating income and carried out on their own behalf and at their own risk.
According to the legislation, the state registration of individual entrepreneurs is carried out through state revenue authorities, public service centers (PSCs) or a portal eGov.kz . At the same time, minors can register an individual entrepreneur if the established conditions are met.
A minor citizen has the right to register an individual entrepreneur with the consent of both legal representatives (parents or adoptive parents). In the absence of consent, it is required to provide documents confirming full legal capacity, including the decision of the guardianship authority or the court.
In accordance with the Civil Code of the Republic of Kazakhstan, full legal capacity begins at the age of 18. However, the legislation provides for exceptions:
from the age of 16, a minor can be declared fully capable (emancipation) if there is an employment contract or the consent of legal representatives to conduct business.;
full legal capacity can also occur in the case of marriage, if there are grounds established by law.
Minors under the age of 14 may not engage in entrepreneurial activity. Between the ages of 14 and 18, limited legal capacity is allowed, which provides for the possibility of making transactions with the consent of legal representatives.
An emancipated minor acquires all civil rights and duties, including the right to register an individual entrepreneur and independently conduct business.
Thus, the legislation of the Republic of Kazakhstan provides for the possibility of minors participating in entrepreneurial activities in compliance with established legal procedures and conditions.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1205561?lang=kk