In 2026, there is no single GWS code for all scientific and technical services: the code is selected based on the specific subject matter of the contract and the service actually…
In 2026, the fine under part 1 of article 597 of the CAO RK for violating the rules for stopping or parking a vehicle is 5 MCI, or 21 625 ₸ . The provision…
In 2026, dismissal is formalized on the basis of the actual grounds and the finally confirmed date of termination of employment, while payments made after dismissal,…
In 2026, there is no single payment date for all tax obligations: the deadline is determined by the specific payment and taxpayer category. For example, vehicle tax…
In 2026, an IE may apply the special tax regime based on a simplified declaration if their income for the calendar year does not exceed 600 000 MCI, that is…
In 2026, salary is calculated for the time actually worked, taking into account the prescribed additional payments and other payments, while IIT on an employee’s income…
In 2026, insurance status in the CSHI system is checked by IIN through the official service, while the employer’s accruals and transfers are reconciled for specific…
In 2026, tax reporting is a document submitted by a taxpayer or tax agent containing information about the taxpayer or tax agent, taxable items and related…
In 2026, the basic IIT deduction is 30 MCI, or 129 750 ₸: the tax agent first reduces the employee’s income by the prescribed amounts and…
In 2026, the composition of an LLP's tax obligations is determined by the applicable provisions of the Tax Code, the tax regime, the company's transactions, and its duties…
In 2026, the balance sheet shows an organization’s financial position as at the reporting date: assets, liabilities and equity; accounting data…
In 2026, a civil law contract is an agreement for the performance of work, provision of services, or delivery of an agreed result for remuneration. For…
To pay MSHI contributions, first determine who is making the payment and for which period, then select an available official payment channel and enter the details…
When preparing the retail tax calculation for 2026, an accountant must use the provisions of the Tax Code of the Republic of Kazakhstan that…
VAT on imports in Kazakhstan arises when goods are imported; however, the procedure for its calculation, payment and documentation depends on the direction…
“1C Trade” is a search phrase used for programs that automate trading operations. Before making a choice, an accountant in Kazakhstan should establish the exact…
The search query “VAT by year” usually means comparing rates, the VAT registration threshold and the rules for handling the tax in different periods. For an accountant…
In 2026, Article 245 of the Tax Code of the RK cannot be used as grounds for reducing or retaining the assessment base for social contributions of an individual entrepreneur by…
In 2026, Articles 833, 837, 838 and 839 of the TC RK do not establish a list of items, deadlines or procedures for conducting a bank inventory: Article 833 regulates the…
In 2026, the IIN is used for personalized accounting of employee information against which an accountant reconciles accrued and paid CSHI contributions and payments…
The phrase “including VAT” means that the tax is already included in the stated total price. It should not be added to the amount again: the accountant must…
1C 8.3 training for an accountant in Kazakhstan should be built around real-life operations: from setting up the infobase and entering source documents to…
A CSHI contribution is a payment to Kazakhstan’s compulsory social health insurance system. In 2026, an accountant’s work with it includes…
The VAT BCC in Kazakhstan cannot be selected solely by the name of the tax: the code depends on the basis for the payment, including whether VAT is paid on domestic transactions…
Cash transactions are operations involving cash: its receipt, disbursement, counting, sorting, packaging, and storage. For an accountant in Kazakhstan, handling cash…
The BCC for IIT in Kazakhstan cannot be selected solely based on the general name of the tax: the accountant must determine which specific obligation is being fulfilled and by…
The initiative under discussion provides for the possibility of adjusting an accompanying waybill for goods based on the results of a tax audit. As a proposed…
MPC are mandatory pension contributions. The Tax Code classifies MPC as social payments paid in accordance with the Social Code of the Republic…
VAT quarters are working periods for which an accountant groups data on taxable turnover and tax amounts, checks documents supporting input VAT credits, prepares…
The amount excluding VAT is the cost of goods, work, or services without value-added tax included. If the final amount including VAT is known, the cost…