IFRS accounting is the organization of the collection, classification, and recording of financial information so that financial statements can be prepared on its basis in…
EMPC stands for employer mandatory pension contributions. The term is used in Kazakhstan when accounting for obligations related to the funded pension…
The CIT rate in Kazakhstan in 2026 should be determined under the provision of the Tax Code applicable to the specific taxpayer and tax period. Articles…
VAT is value-added tax. For an accountant, its practical meaning lies in comparing VAT charged on taxable transactions with VAT allowable as a credit,…
Tax benefits in Kazakhstan in 2026 are advantages for taxpayers provided for by tax legislation. They may be granted in…
To charge VAT on a price excluding tax, the accountant multiplies the taxable amount by the applicable VAT rate. If the rate is denoted by r and expressed as a decimal…
VAT on services in Kazakhstan in 2026 cannot be determined solely by the name of the contract or whether the service provider is a VAT payer. The accountant must consistently…
Daily rental is the provision of an apartment, serviced apartment, or other premises for a short term, with payment charged per day or for an agreed period…
VAT under the simplified tax regime cannot be determined solely by the name of the tax regime. Article 723 of the Tax Code of the Republic of Kazakhstan regulates the conditions…
Yes, individual entrepreneurs in Kazakhstan fulfill tax obligations that arise based on the applicable taxation procedure and…
The query “Law of the Republic of Kazakhstan on CSHI” usually refers to the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.” It is important for an…
Cognac is classified as an alcoholic beverage under commodity heading 2208 of the EAEU CN FEA. In 2026, the excise duty rate should be determined using the rate table row for…
Cash accounting is the systematic recording of cash receipts, disbursements, and balances based on source documents. For an accountant in Kazakhstan, the task…
The search query “Brides’ Cash Desk online” does not make it possible to determine unambiguously whether it refers to the title of a film, the possibility of watching it online,…
GVFMC and CSHI are separate healthcare financing frameworks in Kazakhstan. GVFMC means the guaranteed volume of free medical care, while CSHI means compulsory social health…
In practice, a web-based cash register refers to a software solution for operating a cash register through an internet-connected device. The Tax Code…
1C Kazakhstan Announces the Launch of the "Best 1C User in Kazakhstan 2026" Competition. Participant Registration Opened on September 1, 2026. The Main Intrigue and...
1C programs are solutions for accounting and management accounting, payroll calculation, trade, cash register operations, document management, and automation…
The query “1C Sapa” usually refers to 1C-Sapa, a company that sells, implements, and supports 1C solutions in Kazakhstan. An accountant can contact the company to…
To calculate VAT on an amount, first determine whether the price is stated excluding tax or already including tax. If the amount is given excluding VAT, the tax is calculated by…
Online accounting is a way of keeping records via the internet: an accountant or entrepreneur can access the working database from different computers and cities…
Dividend tax in Kazakhstan in 2026 is treated as income tax on income in the form of dividends. Dividends paid or payable,…
To issue an accompanying consignment note for goods (SNT), an accountant must determine the type of transaction, verify the goods items and information on their movement…
The query “VAT 22” in itself does not mean that a 22% VAT rate applies in Kazakhstan in 2026. In 2026, the applicable VAT rate in the Republic of Kazakhstan…
Extracting VAT means calculating the portion of the total amount attributable to tax. If an amount already includes VAT, the tax cannot be determined by simply multiplying the…
In 2026, there is no requirement to open a separate bank account solely due to applying the special tax regime for self-employed persons: Article 721 of the Tax Code of the…
In 2026, maternity benefits are calculated based on verified income and information on social contributions for the applicable calculation period. Articles 317, 356, 808 and…
In 2026, the standard VAT rate in Kazakhstan is 16% . For a specific transaction, the accountant determines the calculation procedure based on its substance and date…
In 2026, the activities of a self-employed person through an online platform are regulated by Article 721 of the Tax Code of the Republic of Kazakhstan: it applies when working…
In 2026, a self-employed individual applies the special tax regime with the mandatory use of a special mobile application, and when working in locations without…