As part of its monitoring activities, Astana Hub may request companies to provide documents and information confirming their compliance with the terms of participation. Depending on the nature of the business, these may include contracts and certificates of completed work, financial and tax reports, as well as information about the software product, property rights, and staffing. This article explains which documents may be required, when they must be submitted, and what companies should consider when preparing their response.
Under the Accession Agreement to the Terms of Participation as an Astana Hub Participant, a company must provide, at the Foundation’s request, the documents, details, and other information required for monitoring.
Documents must be submitted in the manner and within the timeframe specified in the Foundation’s request. Unless another deadline is stated, the information must be provided no later than 10 business days from the date on which the Foundation sends the request.
The list of requested materials depends on the content of the request and the specifics of the company’s activities. Documents may be required to verify information about the software product, business transactions, financial position, tax reporting, property rights, and staffing resources.
Documents Relating to the Company’s Activities
The following documents may be requested to verify the company’s activities:
- contracts, terms of reference, specifications, and appendices;
- certificates of completed work;
- electronic invoices;
- reports on completed work;
- documents confirming the transfer of work results;
- other primary documents relating to the company’s activities.
The submitted materials must make it possible to verify the nature and scope of the work performed and its connection to the activities of the Astana Hub participant.
Financial and Accounting Documents
As part of the monitoring process, the company may be required to provide documents generated in 1C, SAP, or another accounting system used by the company, including:
- balance sheet;
- profit and loss statement;
- cash flow statement;
- statement of changes in equity;
- account card for account 6010;
- journal of accounting entries;
- trial balance statements;
- account breakdowns;
- payment documents;
- other accounting registers and financial explanations.
Corporate Income Tax Reporting
The participant may also be required to submit the corporate income tax declaration — Form 100.00 — for the previous calendar year.
If the company submitted supplementary forms or made amendments or corrections to a previously filed declaration, all corresponding supplementary Forms 100.00 for the same reporting period must also be provided.
Important: a notification confirming the acceptance of tax reporting does not replace the declaration. The company must provide Form 100.00 itself, including all supplementary forms, if any were submitted. Providing only the acceptance notification is insufficient.
Software Product, Rights, and Staffing
At the Foundation’s request, the following materials may be submitted:
- a link to the official website, web platform, mobile application, or software product;
- a description of its functionality, a presentation, user guide, screenshots, or test access;
- documents confirming property rights to the software product;
- staffing schedule and other information about the company’s personnel.
If the Company Operates Under a Product-Based Model
Documents relating to the software product must confirm that the legal entity registered as an Astana Hub participant is the holder of the exclusive property rights to that product.
Depending on how the software product was developed or acquired, supporting documents may include:
- agreements with developers and contractors;
- employment contracts;
- work assignments;
- certificates of acceptance and transfer of work results;
- agreements on the assignment of exclusive property rights;
- other documents establishing legal title.
The submitted materials must clearly demonstrate that the exclusive property rights belong to, or have been transferred to, the legal entity registered as an Astana Hub participant.
If the software product is registered with the National Institute of Intellectual Property (NIIP), the company must also provide the certificate of registration of the copyright object and documents confirming the transfer of exclusive property rights from the original rightsholder to the legal entity registered as an Astana Hub participant.
For example, if the certificate is issued in the name of an individual, it must be accompanied by an agreement assigning the exclusive property rights to the company.
If the Company Operates Under a Service-Based Model
If the participant provides software development services to clients, it must submit software development agreements and documents confirming the fulfilment of its obligations under those agreements.
Providing complete, accurate, and timely documents and information supports an objective monitoring process, helps form a comprehensive understanding of the participant’s activities, and reduces the likelihood of additional requests.
As part of its monitoring activities, Astana Hub may request companies to provide documents and information confirming their compliance with the terms of participation. Depending on the nature of the business, these may include contracts and certificates of completed work, financial and tax reports, as well as information about the software product, property rights, and staffing. This article explains which documents may be required, when they must be submitted, and what companies should consider when preparing their response.
Under the Accession Agreement to the Terms of Participation as an Astana Hub Participant, a company must provide, at the Foundation’s request, the documents, details, and other information required for monitoring.
Documents must be submitted in the manner and within the timeframe specified in the Foundation’s request. Unless another deadline is stated, the information must be provided no later than 10 business days from the date on which the Foundation sends the request.
The list of requested materials depends on the content of the request and the specifics of the company’s activities. Documents may be required to verify information about the software product, business transactions, financial position, tax reporting, property rights, and staffing resources.
Documents Relating to the Company’s Activities
The following documents may be requested to verify the company’s activities:
- contracts, terms of reference, specifications, and appendices;
- certificates of completed work;
- electronic invoices;
- reports on completed work;
- documents confirming the transfer of work results;
- other primary documents relating to the company’s activities.
The submitted materials must make it possible to verify the nature and scope of the work performed and its connection to the activities of the Astana Hub participant.
Financial and Accounting Documents
As part of the monitoring process, the company may be required to provide documents generated in 1C, SAP, or another accounting system used by the company, including:
- balance sheet;
- profit and loss statement;
- cash flow statement;
- statement of changes in equity;
- account card for account 6010;
- journal of accounting entries;
- trial balance statements;
- account breakdowns;
- payment documents;
- other accounting registers and financial explanations.
Corporate Income Tax Reporting
The participant may also be required to submit the corporate income tax declaration — Form 100.00 — for the previous calendar year.
If the company submitted supplementary forms or made amendments or corrections to a previously filed declaration, all corresponding supplementary Forms 100.00 for the same reporting period must also be provided.
Important: a notification confirming the acceptance of tax reporting does not replace the declaration. The company must provide Form 100.00 itself, including all supplementary forms, if any were submitted. Providing only the acceptance notification is insufficient.
Software Product, Rights, and Staffing
At the Foundation’s request, the following materials may be submitted:
- a link to the official website, web platform, mobile application, or software product;
- a description of its functionality, a presentation, user guide, screenshots, or test access;
- documents confirming property rights to the software product;
- staffing schedule and other information about the company’s personnel.
If the Company Operates Under a Product-Based Model
Documents relating to the software product must confirm that the legal entity registered as an Astana Hub participant is the holder of the exclusive property rights to that product.
Depending on how the software product was developed or acquired, supporting documents may include:
- agreements with developers and contractors;
- employment contracts;
- work assignments;
- certificates of acceptance and transfer of work results;
- agreements on the assignment of exclusive property rights;
- other documents establishing legal title.
The submitted materials must clearly demonstrate that the exclusive property rights belong to, or have been transferred to, the legal entity registered as an Astana Hub participant.
If the software product is registered with the National Institute of Intellectual Property (NIIP), the company must also provide the certificate of registration of the copyright object and documents confirming the transfer of exclusive property rights from the original rightsholder to the legal entity registered as an Astana Hub participant.
For example, if the certificate is issued in the name of an individual, it must be accompanied by an agreement assigning the exclusive property rights to the company.
If the Company Operates Under a Service-Based Model
If the participant provides software development services to clients, it must submit software development agreements and documents confirming the fulfilment of its obligations under those agreements.
Providing complete, accurate, and timely documents and information supports an objective monitoring process, helps form a comprehensive understanding of the participant’s activities, and reduces the likelihood of additional requests.
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