The problem is not with the form update or a program failure — the data is filled out correctly in accordance with the tax legislation. The reason is that the employees' status has actually changed: they have lost their non-resident status.
What is the essence
During the verification of employee cards and documents for income tax withholding, it was established that the employees have actually been in the territory of the Republic of Kazakhstan for more than 183 calendar days. According to Article 217 of the Tax Code of the RK, this means that they are recognized as tax residents of the RK — regardless of citizenship or the initial status indicated in the system.
Therefore, their income and withheld taxes should be reflected not in Appendix 200.02 (for non-residents), but in Appendix 200.01 — as for regular residents. This is not a form error, but a correct application of tax legislation to changed factual circumstances.
What needs to be done
- Check the actual duration of each employee's stay in the territory of the RK — if it exceeds 183 calendar days, the tax residency status changes automatically, by law, regardless of what is indicated in the personnel documents.
- Ensure that the residency status in the employee cards is updated in accordance with the actual number of days of stay.
- Check that the income and taxes of such employees are correctly reflected in Appendix 200.01, not 200.02.
Additionally, it is worth checking that the change of status has not led to a distortion in tax calculations — if previously the income tax was withheld at the rate for non-residents, it may be necessary to recalculate from the beginning of the period when the employee became a resident.
Frequently asked questions
Is Form 200.00 not working correctly?
No, the form is filled out correctly. The change in data reflection is related to the actual change in the tax status of employees, not an error in the program.
Do I need to manually change the employee's status in the database?
Yes, if 1C does not automatically track the number of days of stay, the residency status needs to be updated manually based on the actual data about the days spent in the RK.
What should I do if taxes were previously withheld incorrectly due to the old status?
It is necessary to recalculate the income tax from the moment the employee became a tax resident and adjust previously submitted reports if necessary.