Tax Debt: What It Includes and How to Check It by IIN or BIN
In 2026, the tax authority collects the debt of an organization or tax agent from bank accounts if the outstanding amount exceeds the threshold…
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Check CSHI by IIN: status and receipt of contributions online
In 2026, CSHI status can be checked online by IIN through the official service of the Social Health Insurance Fund or the eGov portal: the result…
VAT Threshold in 2026: 10 000 MCI and Registration
In 2026, the maximum turnover threshold for mandatory VAT registration is 10 000 MCI, or 43 250 000 tenge, with the MCI set at 4 325 tenge. Submit…
Online Payroll: How to Calculate and Pay Employees
In 2026, online payroll is calculated in accounting software and paid by bank transfer to employees’ bank accounts or cards; Articles 622, 632,…
Financial Statements in Kazakhstan: Composition and Submission Procedure
In 2026, financial statements in Kazakhstan are prepared in accordance with the standards applicable to the organization’s category and submitted in accordance with the procedure…
Tax Authority Hours: Where to Check Visiting Hours and Address
The operating hours of tax authorities in Kazakhstan should be checked for the specific territorial authority and selected service. Before visiting, you should confirm…
How Much to Pay for CSHI in Kazakhstan in 2026: What the Calculation Depends On
In 2026, there is no single CSHI amount for all payers: the payment is calculated for the relevant month based on the payer category, type of income, calculation base…
Depreciation of Fixed Assets: How to Distinguish Between Accounting and Tax Accounting
In 2026, accounting depreciation is calculated according to accounting rules, while tax depreciation deductions are calculated according to the rules of the Tax Code of the…
PIT in 2026: 10% and 15% Rates, Threshold and Tax Deductions
In 2026, most taxable income of an individual for a calendar year is subject to PIT at 10% within 8 500 MCI and 15% on the excess amount…
Reconciliation Statement in 1C: How to Generate It and Check Mutual Settlements
A reconciliation statement is generated in 1C to compare the settlements of an organization and a counterparty for a selected period, check outstanding amounts, identify…
Generally Established VAT in Kazakhstan in 2026: What Accountants Should Check
The query “generally established VAT” usually refers to VAT accounting by a taxpayer applying the generally established taxation procedure. However…
IIT Amount in Kazakhstan in 2026: How to Determine and Verify the Calculation
The IIT amount is the final individual income tax calculated in respect of a specific individual's income for the relevant tax…
Inventory Count Report in Kazakhstan: How an Accountant Should Prepare It in 2026
An inventory count report is a general term for documents in which a commission records the actual availability and condition of assets or liabilities and then…
VAT Documents in 2026: What to Choose and Where to Find Them in 1C for Kazakhstan
The query “VAT document” may refer not to a single universal document, but to a group of documents, reports, and data processors in 1C for Kazakhstan. The choice depends on…
VAT in Tenge: How to Calculate and Recognize the Amount in Accounting in 2026
VAT in tenge is the amount of value added tax expressed in Kazakhstan’s national currency. For an accountant, the practical question usually concerns…
1C Courses in Kazakhstan: How an Accountant Can Choose a Program in 2026
A 1C course should be selected based on job responsibilities, the configuration used, and the current level of proficiency. For an accountant in Kazakhstan who is just starting to…
Self-Employed Individual’s Declaration in Kazakhstan in 2026: Who Is Required to File
The status or commonly used designation “self-employed” does not in itself mean that an individual is automatically required to submit an income and…
CIT BCC in Kazakhstan in 2026: How to Select the Code and Verify the Payment
The CIT BCC is a detail used to allocate a corporate income tax payment to the appropriate type of budget revenue. The same code must not be specified without considering…
Import Means Bringing Goods into the Country: What Accountants in Kazakhstan Need to Know in 2026
Import means bringing goods from another country into the territory of the Republic of Kazakhstan. For the accountant of a Kazakhstan company, such a transaction involves not only…
Electronic Invoice for an Individual in 2026: What Information to Specify and How to Prepare It in 1C
An electronic invoice for an individual is completed using the buyer information required by the current document form for the selected recipient status. The accountant should…
MPC: Definition and Significance for Accountants in Kazakhstan
MPC stands for mandatory pension contributions . In Kazakhstan’s accounting practice, this abbreviation is used when calculating employee payments, recording…
How to Properly Account for VAT in Kazakhstan in 2026: Rules for Accountants
Proper VAT accounting means consistently recording each transaction in tax accounting, determining its tax treatment, and reconciling VAT amounts on sales and purchases…
Self-Employed Individuals and Banks in Kazakhstan in 2026: Payments, Receipts and Loans
A self-employed individual in Kazakhstan may accept cash and cashless payments; however, the receipt of money in a bank account does not in itself replace proper documentation…
VAT Search in Kazakhstan: Where Accountants Can Verify Data in 2026
VAT search is the verification of information on which tax accounting depends: the taxpayer's status, the nature of the transaction, documents relating to a sale or purchase,…
Claiming VAT as a Credit in Kazakhstan in 2026: What an Accountant Should Check
In accounting practice, a request to “claim VAT” usually means claiming input VAT as a credit. This refers to the amount of VAT payable on goods received,…
Claiming VAT Credit in 2026: What an Accountant Should Check in 1C
Claiming VAT credit means recognising the amount of tax on purchased goods, work or services when the prescribed document is available and the relevant conditions are met…
Tax on Deposits in Kazakhstan in 2026: What Accountants Should Check
The expression “tax on deposits” is not sufficient to determine a tax liability. In accounting, it is necessary to distinguish between the amount placed in a bank deposit…
CIT Calculation in Kazakhstan in 2026: A Step-by-Step Guide for Accountants
CIT calculation in the RK begins not with mechanically multiplying accounting profit by the tax rate, but with preparing tax accounting data. The accountant must collect…
CIT for an LLP in 2026: What Accountants Should Consider When Calculating and Reporting
CIT for an LLP is corporate income tax, the calculation procedure for which is determined by the applicable tax regime, the organization’s status, the composition of its income,…
Calculating PIT in Kazakhstan in 2026: Procedure for an Accountant
To calculate PIT, the accountant must determine the individual's income for the calculation period, establish its type, and verify the information on the applicable tax deductions…
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