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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Vehicle Tax in Kazakhstan in 2026: Rates and Calculation Procedure
Vehicle tax is calculated based on the type of vehicle and its technical specifications. For a passenger car, the determining indicator…
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…
Real Estate Tax in 2026: Property and Land Taxes
In Kazakhstan, “real estate tax” is not one payment but two. The first is property tax (on buildings, structures and housing). The second is land tax on…
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,…
2 Days Left Until the Property Tax Payment Deadline!
The State Revenue Committee reminded taxpayers: there are two days left until the property tax payment deadline. The announcement was published on 30…
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…
VAT Offset in Kazakhstan in 2026: How to Apply and Verify It
The VAT offset is reflected when calculating tax liabilities for specific transactions involving the acquisition of goods, work, or services. For an accountant, the key factors…
Tax for the Self-Employed in 2026: PIT, Social Payments and Calculation Procedure
The calculation of a self-employed person’s liabilities in Kazakhstan in 2026 should begin not with the rate, but with determining the individual’s status and the applicable tax…
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…
Appeal to Taxpayers and Foreign Economic Activity Participants: What to Check
The State Revenue Committee has addressed taxpayers and foreign economic activity participants. The available announcement does not describe any specific…
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…
Corrected E-Invoice: When VAT Can Be Credited
The supplier cancelled the electronic invoice and issued a corrected E-invoice in its place. The buyer immediately faces the question: in which period should it now credit…
State Guarantee for MPC in Kazakhstan: What the Term Means and How to Verify the Grounds
The wording “state guarantee for MPC” does not in itself disclose the substance of the request . Under the Tax Code, MPC are classified as social payments: the concept…
MPC Account in Kazakhstan in 2026: Accounting and Verification in 1C
The MPC account is the accounting account in which an organization records liabilities for mandatory pension contributions before they are remitted. An accountant…
VAT Data in 2026: What Accountants Should Check in Electronic Invoices and Accounting Records
VAT data comprises information on sales and purchase turnover, the amount of tax, the supplier, the recipient, and source documents, which the accountant…
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…
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