Tax Deductions in Kazakhstan in 2026: How to Calculate and Verify Them

In 2026, tax deductions should be reconciled separately by calculated, assessed, and paid amounts: the meaning of each indicator is established by Article 119 of the Tax Code of the Republic of Kazakhstan, while this provision does not prescribe a single rate or a single deadline for all taxes, payments to the budget, and social payments.

What Is Included in Tax Deductions

The term “tax deductions” is often used as a general designation for mandatory payments to the state. However, it is important for an accountant not to combine taxes, payments to the budget, and social payments into a single amount: each type of obligation should be calculated, reported, and reconciled separately.

Article 119 of the Tax Code of the Republic of Kazakhstan classifies the amounts as follows:

• the calculated amount is determined by the taxpayer or tax agent in the tax reporting. In cases stipulated by the Tax Code of the Republic of Kazakhstan, it is also determined by the tax authority based on information from authorized state bodies or directly by an authorized state body;
• the assessed amount is determined by the tax authority based on the results of a tax audit, consideration of an appeal against a notification of audit results, or information from authorized state bodies. An authorized state body may also determine such an amount within its established competence;
• the paid amount of tax or payment to the budget includes the amount paid by the taxpayer or tax agent, including an amount credited against the relevant obligation, as well as an amount collected by the tax authority or a judicial enforcement officer;
• the paid amount of a social payment includes the transferred amount and the amount collected by the tax authority.

Consequently, the amount in the tax return and the amount recorded as actually paid are different indicators. During reconciliation, the accountant must verify the calculation, processing of the payment, its allocation to the relevant obligation, and the reflection of the result in the accounting records.

Calculated and assessed amounts are determined taking into account adjustments, exemptions, deductions, and reductions provided for by the Tax Code of the Republic of Kazakhstan. Therefore, the basis for each applied adjustment, exemption, deduction, or reduction amount should be established separately during the calculation (Article 119 of the Tax Code of the Republic of Kazakhstan).

Tax Deductions of an Individual Entrepreneur: What an Accountant Should Check

The list of obligations of an individual entrepreneur is determined taking into account the applicable tax regime, the nature of the business, the presence of employees, property, and the relevant taxable items. Therefore, queries such as “tax deduction of an individual entrepreneur” and “tax deductions of an individual entrepreneur” cannot be reduced to a single universal formula.

It is convenient to perform the practical review in stages:

1. Confirm the entrepreneur’s status and applicable tax regime.
2. Draw up a list of taxes, payments to the budget, and social payments related to the individual entrepreneur’s activities.
3. Determine the base for each obligation using source documents and accounting registers.
4. Verify the grounds for the applied deductions, adjustments, exemptions, and reductions.
5. Compare the calculated amounts with the tax reporting indicators.
6. Separately reconcile the transferred amounts with information on payments, credits, collections, and refunds.

If an individual entrepreneur acts as a tax agent, the entrepreneur’s own obligations should be separated from the amounts calculated and transferred in connection with payments to other individuals. This separation makes it possible to match each obligation with the relevant calculation, reporting period, and payment document.

Debt cannot be determined solely from an internal accounting spreadsheet. It may show the calculated amount even though the payment has not yet been processed, collected, credited, or refunded. The amount of tax or payment to the budget paid for a particular period is calculated less the amount credited and refunded to the payer for that period. For a social payment, the refund for the relevant period is taken into account when determining the paid amount (Article 119 of the Tax Code of the Republic of Kazakhstan).

At the same time, a credit is expressly included in the definition of the paid amount of tax or payment to the budget. For a social payment, Article 119 of the Tax Code of the Republic of Kazakhstan specifies the amount paid by the payer and the amount collected by the tax authority. These indicators should be recorded separately in the reconciliation to avoid applying the rules for one type of obligation to another.

How to Check Tax Deductions Using an IIN or BIN

For the accounting reconciliation, the payer is first identified using the identifier specified in their registration, reporting, and payment documents: the IIN of an individual or individual entrepreneur, or the BIN of an organization. An identifier alone is insufficient—the period and the specific type of obligation must also be determined.

Before the check, prepare:

• the entrepreneur’s IIN or the organization’s BIN;
• the tax period being checked;
• the type of tax, payment to the budget, or social payment;
• the submitted tax reporting;
• calculations and accounting registers for the relevant obligation;
• payment documents and bank statements;
• information on credits, collections, refunds, and assessments, if such transactions occurred.

It is best to perform the reconciliation using three columns: calculated — assessed — paid. If the indicators differ, the reason for the discrepancy is established from the documents. A difference may arise due to an assessment based on the results of a tax audit, consideration of an appeal, information from an authorized state body, or as a result of a credit, collection, or refund (Article 119 of the Tax Code of the Republic of Kazakhstan).

The IIN or BIN can be used to link documents to a specific payer, but the identifier itself does not show the details of the calculation. For a complete reconciliation, it must be matched with the period, type of obligation, tax reporting, payment documents, and information on transactions that affected the paid amount.

A payment order confirms the transfer of money; however, the payer, type of obligation, period, and amount must also be matched for reconciliation purposes. The absence of an amount in a single accounting document does not in itself support a conclusion that there is an outstanding debt: the calculated and assessed indicators, payment, collection, credit, and refund must be checked consecutively.

What to Do If There Are Discrepancies

First, compare the tax reporting with the registers and source documents. Then check the payment documents: the payer, amount, period, and purpose of payment. After that, compare the result with the information on paid, collected, credited, and refunded amounts.

If a difference is found, first determine which indicators it arose between. A discrepancy between the calculated and paid amounts may be related to an incomplete transfer, collection, credit, or refund. A difference between the calculated and assessed amounts may arise if the tax authority or an authorized state body determined the amount on one of the grounds listed in Article 119 of the Tax Code of the Republic of Kazakhstan.

For each discrepancy, it is useful to prepare a breakdown showing the initial amount, grounds for the change, document, transaction date, and final indicator. This will help avoid confusing an adjustment to the calculation with payment movements and preserve the link between the reporting, accounting register, and payment documents.

It is useful for the accountant to maintain a separate register for each obligation. It may record the amount according to the reporting, changes to the calculation, assessment information, the payment date and amount, collection, credit, and refund. The reporting deadline and payment deadline are determined separately for the relevant tax, payment to the budget, or social payment.

Frequently Asked Questions

What are tax deductions? — This is a general designation for mandatory payments. For accounting and reconciliation purposes, taxes, payments to the budget, and social payments must be separated, and calculated, assessed, and paid amounts must also be distinguished.

How can an individual entrepreneur’s tax deductions be checked? — Determine the individual entrepreneur’s regime and list of obligations, and then, for each type of payment and period, compare the calculations, tax reporting, accounting registers, payment documents, collections, credits, and refunds.

Can tax deductions be checked using a TIN? — In the documents of a Kazakhstani payer, the IIN of an individual or individual entrepreneur, or the BIN of an organization, is used for reconciliation. The period and type of obligation must be determined together with the identifier.

Why does the amount in the reporting differ from the amount paid? — The reporting reflects the calculated amount, while the paid amount is determined taking into account the transfer or collection and, for a tax or payment to the budget, also a credit. The total for the period is reduced by the amounts of tax or payment to the budget that were credited and refunded, and for a social payment, by the refunded amount (Article 119 of the Tax Code of the Republic of Kazakhstan).

Is there a single payment deadline for all tax deductions? — No. Article 119 of the Tax Code of the Republic of Kazakhstan defines the types of amounts but does not establish a common deadline for all obligations. The deadline should be determined separately under the rules for the relevant tax, payment to the budget, or social payment.

Sources

• Article 119 of the Tax Code of the Republic of Kazakhstan: definition of calculated, assessed, and paid amounts