In 2026, accounting depreciation is calculated according to accounting rules, while tax depreciation deductions are calculated according to the rules of the Tax Code of the…
In 2026, when applying the monthly limit on temporary disability benefits of 25 MCI, the amount is 108 125 ₸ : 25 × 4 325 ₸. Articles…
In 2026, a dismissal order must specify the employee, the employment contract termination date, the actual grounds for dismissal, and the document,…
In 2026, most taxable income of an individual for a calendar year is subject to PIT at 10% within 8 500 MCI and 15% on the excess amount…
CSHI information can be viewed in two ways: an individual can check their insurance status and information on payments received through available official digital services, while…
The State Revenue Committee has addressed taxpayers and foreign economic activity participants. The available announcement does not describe any specific…
Tax Reporting Form 200.00 and taxation of non-residents: what accountants need to know
In 2026, a virtual warehouse is created and used in the ESF IS for working with goods and issuing SNTs in the cases established by the Rules for Issuing SNTs.…
Tax Code of the Republic of Kazakhstan: How to Navigate the Country’s Main Fiscal Document
A reconciliation statement is generated in 1C to compare the settlements of an organization and a counterparty for a selected period, check outstanding amounts, identify…
The basic tax deduction reduces the amount of income used to calculate individual income tax. According to Article 403 of the Tax Code of the Republic…
The Kazakh equivalent of the abbreviation “LLP” must not be determined by how it sounds or coined independently. For accounting and contractual documents, it should be taken…
In Kazakhstan, it is necessary to distinguish between the sector-specific inventory of forest plantations and the accounting inventory of assets and liabilities. The…
The accounting of services for corporate income tax (CIT) purposes in Kazakhstan depends on the substance of the transaction, the counterparty’s status, and tax accounting rules.…
To calculate VAT in 2026, first determine the amount on which the tax is calculated and the rate applicable to the transaction. For transactions subject to the general rate…
The 1C platform is the software environment in which an application configuration runs: for example, a solution for accounting, trade, or payroll calculation…
A “grey” salary is a situation in which part of an employee’s actual remuneration is paid outside the official payroll and HR records. In 2026…
Where an employee’s annual taxable income exceeds 8 500 MCI, the increased IIT rate of 15% applies only to the excess amount, rather than to the entire income. Up to…
To find out the CSHI status and check for possible missed payments, personal information from the official service must be compared with payment documents…
It is advisable to begin preparing for the closure of an LLP by reviewing the state of its accounting records and drawing up an action plan. The accountant must determine whether…
Management accounting is an internal system for collecting and analyzing data that helps managers plan the company’s operations, control costs, and…
CIT payment in the Republic of Kazakhstan means transferring corporate income tax using the details of the relevant budget payment, taking into account the tax period,…
From 13 October 2026, updated issuance rules and a new electronic invoice form will apply. The changes affect the details and numbering of columns,…
On 22 September 2026, a new configuration version — 3.1.37.4 “Payroll and HR Management for Kazakhstan,”… — was published on the 1C:ITS portal for Kazakhstan.
In accordance with Article 503 of the Tax Code of the Republic of Kazakhstan, new rates (16%, 10%, 5%) have been added to the VAT rate directory in standard solutions.
From 13 October 2026, changes to the completion rules and document form must be taken into account when issuing electronic invoices. The basic requirements are established in the…
On 14 October 2026, in Astana, representatives of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan and Huawei Technologies Kazakhstan discussed…
A medical and social assessment conclusion may be appealed no later than three months: a citizen or their legal representative has the right to apply for a review…
The tax agent calculates IIT on a payment to an individual treated as a non-resident in relation to the specific transaction, taking into account…
A cash register receipt is a document generated by the cash register system when a payment is registered. The accountant must ensure not only that the receipt has been issued to…