In 2026, for an accountant, a tax amount may be calculated, assessed, or paid: each of these indicators is determined under separate rules and must not automatically be equated with the others (Art. 119 of the TC RK).
What Taxes and Taxation Are
In practical tax work, an accountant consistently identifies the applicable provision, calculates the amount, reports it in the tax returns, and monitors payment. The calculation of tax and the transfer of money to the budget are different stages, and their results must be accounted for separately.
Taxation, for the purposes of an accountant’s work, covers the determination and fulfillment of tax obligations. In practice, this means identifying the applicable rules, collecting supporting documents, calculating tax with due account for the prescribed adjustments, exemptions, deductions, or reductions, filing tax returns, and monitoring settlements with the budget.
A calculated amount is an amount of tax, payment to the budget, or social payment determined by the taxpayer or tax agent in the tax returns. In addition, a calculated amount may be an amount determined by a tax authority or another authorized state body in expressly prescribed cases (Art. 119 of the TC RK).
Under Art. 119 of the TC RK, such cases include:
- determination by the tax authority of motor vehicle tax or individual property tax based on information from authorized state bodies;
- calculation by the tax authority of advance corporate income tax payments for the first quarter of the reporting tax period;
- determination of an amount by authorized state bodies on the grounds prescribed by the TC RK.
Thus, accounting work requires distinguishing between a calculated amount, an amount determined by a competent authority on the prescribed grounds, and an amount actually received toward payment of tax. Whether these indicators coincide is verified using the tax returns, personal account data, and documents concerning settlements with the budget.
How Calculated, Assessed, and Paid Tax Differ
A calculated amount arises as a result of a calculation performed by a taxpayer or tax agent in the tax returns, or is determined by a tax authority or another authorized state body in the cases listed in the Code. Therefore, an accountant generally compares their own calculation with the indicators in the filed returns and the information recorded by the tax authority (Art. 119 of the TC RK).
An assessed amount is an amount determined by the tax authority following a tax audit, following consideration of a complaint by a taxpayer or tax agent against a notice of tax audit results, or based on information from authorized state bodies. An amount determined by an authorized state body within the scope of authority established by the Code is also recognized as assessed (Art. 119 of the TC RK).
Calculated and assessed amounts represent the result of a calculation that takes into account the adjustments, exemptions, deductions, or reductions prescribed by the TC RK (Art. 119 of the TC RK). The accountant must ensure documentary support for the indicators used in the calculation and reported in the tax returns.
A paid amount is an amount of tax or payment to the budget paid by the taxpayer or tax agent, including an amount offset against the relevant tax or payment. A paid amount also includes an amount collected by a tax authority or enforcement officer toward repayment of tax arrears. For a specific period, the paid amount is calculated less the amounts offset and refunded to the taxpayer or tax agent for the same period (Art. 119 of the TC RK).
Separate provisions apply to social payments: an amount transferred by a taxpayer or tax agent or collected by a tax authority is recognized as paid. For the relevant period, the amount of a social payment refunded to the taxpayer or tax agent for that period is deducted from it (Art. 119 of the TC RK).
In practice, it is useful to reconcile separately:
- the calculation based on accounting and tax records;
- the amount reported in the declaration or calculation;
- the amounts recorded in the personal account;
- payment documents;
- offsets, refunds, and collected amounts.
This reconciliation makes it possible to identify differences between the amount stated in the tax returns, the amount assessed by the competent authority, and the actual status of settlements with the budget.
What a Tax Deduction and Non-Recoverable Taxes Are
A tax deduction is taken into account when calculating tax if it is provided for by the relevant provision of the TC RK. Article 119 establishes that calculated and assessed amounts are determined with due account for the adjustments, exemptions, deductions, or reductions prescribed by the Code (Art. 119 of the TC RK).
Merely recognizing an expense in the accounting records does not provide grounds for automatically reducing tax. Before applying a deduction, the accountant identifies the provision that permits the deduction for the specific tax and transaction, verifies compliance with the conditions established by that provision, and checks the availability of documents supporting the indicators used in the calculation.
The term “non-recoverable taxes” is used in accounting practice for amounts that, in a specific transaction, are neither refunded nor accepted for recovery. To account for such an amount, it is first necessary to determine the type of tax, the substance of the transaction, and the applicable accounting procedure. The term alone is insufficient to recognize the amount as an expense or include it in the cost of an asset.
A refund and an offset must be distinguished from a deduction. A deduction is used when calculating a calculated or assessed amount, whereas offsets and refunds are taken into account when determining the amount paid for the relevant period. In particular, the amount of tax or payment to the budget paid for a period is reduced by the amount offset or refunded to the taxpayer or tax agent for the same period (Art. 119 of the TC RK).
What an Accountant Should Do in 2026
Tax work can conveniently be organized as a sequential review:
- Determine which tax, payment to the budget, or social payment relates to the transaction and who performs the calculation: the taxpayer, the tax agent, or a competent state body.
- Identify the rules applicable to the relevant tax period and specific transaction.
- Verify the documents and grounds for the adjustments, exemptions, deductions, or reductions used in the calculation.
- Calculate the obligation and compare the result with the indicators in the tax returns.
- After filing the returns, check the amounts recorded in the personal account, including the results of a tax audit or consideration of a complaint, if any.
- Reconcile payments, offsets, refunds, and collected amounts, since these transactions are taken into account when determining the amount paid for the period (Art. 119 of the TC RK).
- If there are discrepancies, determine their cause: a difference in the calculation, audit results, information from an authorized state body, an offset, a refund, or collection.
The deadlines for filing returns and making payments are determined separately for the relevant tax, payment, and tax period. Therefore, the accountant applies the rules relating specifically to the particular obligation and does not apply to it the procedure established for another tax or payment.
Frequently Asked Questions
What are taxes in simple terms? — For an accountant, these are amounts that are calculated, reported in the tax returns, and paid to the budget under the applicable rules. In accounting, calculation, assessment by a competent authority, and payment must be distinguished (Art. 119 of the TC RK).
What is taxation? — It is the practical work of identifying the applicable rules, calculating tax, reporting indicators in the returns, and monitoring settlements with the budget.
What is a tax deduction? — It is an element of the calculation provided for by the TC RK. Calculated and assessed amounts are determined with due account for permitted deductions, along with adjustments, exemptions, and reductions (Art. 119 of the TC RK).
How does assessed tax differ from paid tax? — The assessed amount is determined by a tax authority or another authorized state body on the prescribed grounds. The paid amount reflects a payment, offset, or collection, less the amounts offset and refunded for the relevant period (Art. 119 of the TC RK).
What are non-recoverable taxes in the Republic of Kazakhstan? — In accounting practice, this term refers to amounts that, in relation to a specific transaction, are neither refunded nor accepted for recovery. The accounting treatment is determined with due account for the type of tax, the substance of the transaction, and the applicable provision.