1C Courses for Accountants in Kazakhstan: How to Choose a Training Program
In 2026, an accountant should choose a 1C course based on the specific configuration, its edition, and their work tasks: user training should cover…
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Questions & answers
Tax Return in Kazakhstan in 2026: How to Determine the Required Form
In 2026, an individual selects a tax return based on their status and the grounds giving rise to the obligation: the Tax Code provides for…
VAT Calculation in 2026: Formulas for Charging, Extracting and Determining the Amount Payable
In 2026, VAT is calculated at a rate of 16%: the tax on an amount excluding VAT equals the tax base × 16 / 100, while VAT included in a tax-inclusive amount equals the amount × 16…
CIT in the Republic of Kazakhstan in 2026: Who Pays It and How Taxable Income Is Determined
In 2026, CIT is paid by legal entities, while taxable income is determined from aggregate annual income, taking into account income adjustments, deductions,…
1C Training for Accountants in Kazakhstan: Formats and Configuration Selection
In 2026, an accountant in Kazakhstan should choose training for the Kazakhstan-specific 1C configuration in which they will work: “Accounting for…
Accounting Courses in Kazakhstan: How to Choose Training in 2026
Accounting courses help you learn accounting from scratch, refresh your knowledge after a break, or deepen a particular specialization—for example, working in 1C, payroll…
MSHI in Kazakhstan: Who Pays Contributions and What Medical Care Is Provided
In 2026, MSHI deductions and contributions are classified as social payments and are paid in accordance with the Law of the RK “On Compulsory Social Health Insurance”…
An Employee Fell Ill While on Leave: How to Extend Leave in Kazakhstan
In 2026, Articles 87 and 97 of the Tax Code of the Republic of Kazakhstan do not establish the procedure for extending annual paid leave due to illness: Article 87 regulates…
No Unit of Measurement in the Electronic Invoice: Causes and Verification of the OKEI Code
In 2026, if the unit of measurement is not displayed in the electronic invoice, first check the unit in the document line and its corresponding OKEI code. The unit of measurement…
Is Pawnshop Income Subject to VAT: Interest, Sale of Items, and Other Transactions
In 2026, all pawnshop income cannot be treated as exempt from VAT solely because it is related to the granting of a loan: Article 517 of the Tax Code of the Republic of Kazakhstan…
Is a Public Association in the Republic of Kazakhstan a VAT Payer?
In 2026, a public association does not become a VAT payer solely because of its non-profit organization status: the special provision for NPOs governs…
Obligations of a Pregnant Woman under the Laws of the Republic of Kazakhstan: Registration Before 12 Weeks
In 2026, Article 81 of the Tax Code of the Republic of Kazakhstan does not establish a deadline for a pregnant woman to register for medical care: it regulates notices issued by…
Per Diem Allowances in Kazakhstan in 2026: Payment Amount and Tax Limit
In 2026, the specific amount of per diem allowances and their tax limit cannot be determined under Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan:…
Is a gardening association required to have a cash register?
In 2026, whether a gardening association is required to use a cash register cannot be determined solely by its name or legal form. Articles 54, 302, 366, 597…
How to Hand Over the Chief Accountant’s Records in Kazakhstan: Order, Review and Handover Certificate
In 2026, the chief accountant’s records are handed over within the period established by the head’s order: the handover date, participants, accounting status and list…
Assistant Educator’s Salary: What Determines Pay in Kazakhstan
In 2026, the Tax Code of the Republic of Kazakhstan does not establish a single fixed salary for an assistant educator (тәрбиешінің көмекшісі). Article 406 of the Tax Code of the…
Is an Individual Entrepreneur Not Registered for VAT Required to Issue an EWCC?
In 2026, an individual entrepreneur not registered for VAT is not required to issue an EWCC solely because of their status: Article 492 of the Tax Code of the Republic of…
Can You Check Whether the 1C Database Is Being Maintained Correctly If It Is Uploaded Here?
In 2026, it is not possible to verify whether accounting records are being maintained correctly using a single 1C database file: a substantive review requires reports generated in…
Per Diems in Kazakhstan: How to Set the Amount and Account for Tax Limits
In 2026, the per diem amount should be established in the employer’s internal policy; Articles 317, 461, 463 and 466 of the Tax Code of the Republic of Kazakhstan establish…
Can the cost accumulated in account 8410 be closed to account 7210 for payroll?
In 2026, the cost accumulated in account 8410 should not be closed to account 7210 as a routine month-end closing transaction: production overheads are included in…
Is It Mandatory to Specify the FEACN Code in an Electronic Invoice?
In 2026, the cited provisions of the Tax Code of the Republic of Kazakhstan do not establish a direct rule requiring the FEACN code to be completed in every product line of an…
1C:Payroll and HR Management for Kazakhstan in 2026: Features and Initial Setup
In 2026, “1C:Payroll and HR Management for Kazakhstan”, edition 3.1, current…
E-Invoicing IS in Kazakhstan: How Electronic Invoices Are Issued and Registered
In 2026, as a general rule, an invoice is issued electronically in the E-Invoicing IS; a paper document is permitted only in cases established by the Tax Code…
Taxes for Individual Entrepreneurs in Kazakhstan: What to Pay under Different Tax Regimes
In 2026, the taxes payable by an individual entrepreneur are determined by the applicable tax regime and the actual circumstances of the business activities; for peasant or farm…
Self-Employed Persons in 2027: What Social Payments Will Have to Be Paid
In 2027, social payments of a self-employed person are calculated and paid in accordance with the rules of the Social Code of the Republic of Kazakhstan and the Law of the…
GWS Code for Scientific and Technical Services: How to Select It Based on the Contract
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…
Article 597, Part 1 of the Code of Administrative Offenses of the Republic of Kazakhstan: Fine for Violating Stopping and Parking Rules
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…
Dismissal of an Employee in Kazakhstan: Grounds, Documents and Final Settlement Deadlines
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,…
Tax Payment Deadlines in Kazakhstan in 2026: What Determines the Payment Date
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…
IE under the Simplified Tax Regime in 2026: How to Determine the Regime and Calculate Taxes
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…
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