Form 200: non-resident from Uzbekistan is not displayed in Appendix 2

If a foreign employee — a citizen of Uzbekistan — does not appear in Appendix 200.02 (Appendix 2) of Form 200, the reason is most often technical: the system lists them as a tax resident of the RK, although in fact they are not. Appendix 2 is intended to reflect the income of foreigners and stateless persons, so as long as the record has the resident flag set, the employee will not be shown in this appendix. It is enough to correct the residency flag in the employee's record and regenerate the report.

How to fix it in 1C:Accounting for Kazakhstan

1. Open the employee's record (a citizen of Uzbekistan).
2. Go to the Citizenship tab.
3. Check the box "Is not a tax resident of the RK".
4. Save the changes.
5. Regenerate (recreate) Form 200 — the employee should appear in Appendix 2.

Please note: after changing the residency flag, the report must be regenerated, not simply opened as a previously created document. If Form 200 was already calculated before the record was edited, the old data will remain in it, and the employee will still not be displayed in Appendix 2.

Why this matters

The tax residency flag directly affects which appendix of Form 200 the employee is reflected in and how taxes on their income are calculated:

• Residents of the RK are reflected in the appendix for individuals' income (Appendix 200.01).
• Non-residents (foreigners and stateless persons) are reflected in Appendix 200.02 (Appendix 2).

An erroneously set resident flag causes a foreigner's income to end up in the wrong appendix, and during a desk audit the State Revenue Committee may see a discrepancy between the person's actual status and the declaration data.

How resident status is determined

Before checking the "Is not a tax resident of the RK" box, make sure the employee is genuinely a non-resident under the norms of the Tax Code of the RK. An individual's residency is determined not by citizenship but by actual presence and the center of vital interests according to the rules of the Tax Code of the RK. In other words, a citizen of Uzbekistan may or may not be a tax resident of the RK — it depends on the specific circumstances:

• how many days in the calendar year they are present in Kazakhstan;
• where the center of their vital interests is located (family, permanent housing, etc.);
• what supporting documents are available (migration data, contracts, residence documents).

For the exact criteria and presence thresholds, refer to the current articles of the Tax Code of the RK on the residency of individuals. Do not set the non-resident flag "just in case" — the status must correspond to the actual situation and be documented.

What to consider when taxing a non-resident's income

When the residency flag changes, the procedure for calculating taxes and contributions on the employee's income also changes. Therefore, after editing the record, verify that the calculations for this employee have been recalculated correctly:

• the procedure for withholding IIT from a non-resident's income;
• the applicability (or inapplicability) of the social and tax deductions available to residents;
• obligations for social payments (MPC, MCHI, social contributions) — taking into account the foreigner's status and the presence/absence of a residence permit;
• the possibility of applying the provisions of the Convention on the Avoidance of Double Taxation between the RK and Uzbekistan, if the employee has a document confirming residency in another country.

Apply the specific rates, deductions and benefits strictly in accordance with the current version of the Tax Code of the RK 2026 and the person's actual status — do not automatically carry over the previous settings calculated for a resident.

Step-by-step verification procedure before submitting Form 200

1. Determine the employee's actual tax status under the norms of the Tax Code of the RK (resident/non-resident) and prepare supporting documents.
2. Open the employee's record, the Citizenship tab, and set the correct residency flag.
3. Check the other record details: citizenship, foreigner status, presence/absence of a residence permit — these also affect the calculations.
4. Recalculate the salary and taxes for the reporting period for this employee.
5. Regenerate Form 200 and make sure the employee appears in Appendix 200.02.
6. Reconcile the appendix totals with the employee's turnover.

Common mistakes

• The resident flag was left at its default even though the employee is actually a non-resident — the income does not end up in Appendix 2.
• The box was changed, but Form 200 was not regenerated; instead, the old calculated document was opened.
• Non-resident status was set based solely on the fact of foreign citizenship, without checking the presence criteria under the Tax Code of the RK.
• After changing the status, IIT, MPC, MCHI and social contributions were not recalculated, so the amounts in the report remained "resident" ones.
• There are no documents confirming the person's status in case of a request from the State Revenue Committee.

What to check

• Whether the "Is not a tax resident of the RK" box is checked in the employee's record on the Citizenship tab.
• Whether the flag that is set corresponds to the person's actual status under the norms of the Tax Code of the RK.
• Whether the salary and taxes for the employee have been recalculated after the flag was changed.
• Whether Form 200 has been regenerated anew rather than opened from a previously saved calculation.
• Whether the employee has appeared in Appendix 200.02 (Appendix 2) and whether the amounts match.
• Whether a package of documents confirming the employee's tax status has been assembled.