Tax Reporting Form 200.00 and taxation of non-residents: what accountants need to know
Tax Reporting Form 200.00 is one of the key documents for accountants in Kazakhstan. Employers use it to report individual income tax, social tax, mandatory pension and social contributions, as well as mandatory social health insurance contributions. When foreign employees join the staff or a company pays income to individuals who are not residents of the Republic of Kazakhstan, completing the report requires particular attention. These are precisely the issues covered in a new 1C:ITS webinar on the taxation of non-residents and the procedure for completing the relevant appendix to Form 200.00.
Why non-residents are treated separately
Tax legislation distinguishes between residents and non-residents because an individual’s status determines the composition of taxable income, the procedure for applying deductions, and the specific rules for withholding tax at the source of payment. Separate rules for determining the tax base apply to non-residents’ income, and errors here are most often associated with incorrectly determining the status or incorrectly reporting the payment. Therefore, the first practical step for an accountant is to correctly establish an employee’s tax status and document it, and only then proceed to calculations and completion of the form.
Non-resident appendix to Form 200.00
Information on income paid to foreigners and stateless persons, as well as the amounts of assessed taxes and contributions, is reported in a separate appendix to the return. It provides details for each such individual: information on income paid, rates applied, and amounts withheld and remitted. Accurate completion of this appendix is important not only for the correctness of the return itself, but also to ensure that the data reconcile with the main form and other appendices. Discrepancies between sections are a common reason for amended reports, so reconciliation checks should be incorporated into the period-end closing procedures.
What is covered in the 1C:ITS webinar
The training webinar format is convenient because the material has a practical focus: exactly how transactions involving non-residents are recorded in the software, where the required registers are generated, and how the appendix is completed automatically when the report is exported. For 1C users, this is an opportunity to see the entire data flow—from accruing income to a foreign employee to including the amounts in the completed form. This approach helps users not merely complete the return using a template, but understand the logic behind the calculations and verify the result with confidence.
Practical recommendations for accountants
To prepare the non-resident section of Form 200.00 without a last-minute rush, it is useful to follow several principles.
First, maintain a file for each foreign employee containing documents confirming their status, employment dates, and payment particulars. This simplifies both completion of the report and responses to potential requests.
Second, configure the accounting system in advance. Correctly entered information about individuals and accrual types eliminates the need for manual adjustments when reports are due.
Third, check that the figures in the main form and the appendices reconcile before submission. Internal control ratios help identify discrepancies at an early stage.
Fourth, monitor legislative changes and configuration updates. Reporting requirements are periodically clarified, and using the latest version of the software reduces the risk of errors when generating the form.
Fifth, do not postpone generating the report until the last day. A preliminary test run of the return allows disputed items to be reviewed calmly and advice to be sought if necessary.
Who will benefit from this material
The topic is relevant to accountants at organizations employing foreign specialists, companies engaging non-residents under contracts, and 1C users who want to automate the preparation of Form 200.00. Understanding the principles of non-resident taxation and the structure of the relevant appendix makes reporting more predictable and reduces the likelihood of amended returns.
Conclusion
Accounting for non-residents’ income and correctly reporting this data in Tax Reporting Form 200.00 is one of the most methodologically complex areas of work for a Kazakhstani accountant. An error in determining status (resident/non-resident) or citizenship (citizen of an EAEU/other country) immediately leads to an incorrect calculation of individual income tax and social payments and, consequently, to fines and late-payment penalties. The material’s main message is that successful filing of the return begins not when it is exported, but when the foreign national is hired and their profile is configured in 1C. Using methodological materials such as 1C:ITS webinars allows accountants to move away from manually reconciling figures and establish a transparent, automated process in which the system itself controls the application of the required rates and completion of the relevant appendices.
Sources
- Tax Code of the Republic of Kazakhstan — sections governing the taxation of non-residents’ income at the source of payment and the determination of residency status.
- Rules for Preparing Tax Reports (Form 200.00) — orders of the Ministry of Finance of the Republic of Kazakhstan approving the return form and the rules for completing its appendices (in particular, the appendix on non-residents’ income).
- 1C:ITS Kazakhstan Information System (its.1c.kz) — methodological articles, instructions, and recordings of training webinars on configuring payroll and HR accounting in standard 1C solutions.
- Labor Code of the Republic of Kazakhstan and the Law “On Population Migration” — regarding the documentation of employment relations with foreign nationals and stateless persons.
FAQ (Frequently Asked Questions)
Why is there a separate appendix for non-residents in Tax Reporting Form 200.00?
Separating the data in Appendix 200.02 is necessary for the fiscal authorities because of the fundamentally different tax calculation procedures. The main difference is that non-residents from non-EAEU countries (without a residence permit and who are not citizens of EAEU countries) are taxed at the source of payment at a rate of 20% without the right to deductions, whereas residents’ income is taxed at a rate of 10% using the new Basic Tax Deduction of 30 MCI. If these data flows are mixed, the automated desk audit system of the State Revenue Committee will continuously generate notices of violations due to “incorrect” mathematical calculations
Where should a company start when hiring a foreign national for the first time? The most important first step is to document their tax status and citizenship (passport, residence permit, employment contract, and certificates confirming their stay in the Republic of Kazakhstan). Then, in the individual’s profile in 1C, the taxpayer status must be completed with utmost care (“Not entitled to pension coverage,” “Citizen of an EAEU member state,” etc.). All subsequent tax calculations will depend on these selections.
Can the amounts in the non-resident appendix be edited manually directly in the report? Technically, the form allows this, but methodologically it is a serious error. Manual adjustments are not saved in the 1C accumulation registers. In the following month or when certificates are generated for employees, the software will use the old (uncorrected) data, resulting in discrepancies in the accounting records. All errors must be corrected in the source accrual documents.
How does the software check whether the appendix has been completed correctly? Current 1C releases include built-in control ratios (CRs). Before submitting or exporting the report to the Taxpayer’s Cabinet, users must click the “Check” button. The system will automatically reconcile the appendix totals with the corresponding lines of the main Form 200.00 and issue a warning if the figures do not add up.
What should be done if an employee’s status changes from non-resident to resident in the middle of the year? Under the Tax Code, if a foreign national has stayed in the Republic of Kazakhstan for more than 183 days during the period, their status changes to resident. This change must be recorded in the taxpayer status history in 1C. In such cases, individual income tax often needs to be recalculated from the beginning of the year using resident rates and deductions, which is also covered in detail in the 1C:ITS methodological recommendations.