Do Individual Entrepreneurs Pay Taxes in Kazakhstan: What Accountants Should Consider in 2026
Yes, individual entrepreneurs in Kazakhstan fulfill tax obligations that arise based on the applicable taxation procedure and…
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Law of the Republic of Kazakhstan on CSHI: How an Accountant Should Apply Article 28 in 2026
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…
Cash Accounting: How to Document Transactions and Reconcile the Cash Balance
Cash accounting is the systematic recording of cash receipts, disbursements, and balances based on source documents. For an accountant in Kazakhstan, the task…
“Brides’ Cash Desk” Online: How to Clarify the Film, Service, or Payment Acceptance Method
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: How the Healthcare Financing Systems Differ
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…
Web-Based Cash Register and FDO: How Cash Register Receipts Are Generated and Transmitted
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…
Securing the Fulfilment of the Obligation to Pay Customs Duties and Taxes
Security for the fulfilment of the obligation to pay customs duties and taxes is provided in the cases stipulated by Article 62 of the EAEU Customs Code and…
1C Programs in Kazakhstan: Types of Solutions and Selection Criteria
1C programs are solutions for accounting and management accounting, payroll calculation, trade, cash register operations, document management, and automation…
1C-Sapa: 1C Implementation and Support Services in Kazakhstan
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…
VAT on an Amount: Calculation Formulas for Prices Including and Excluding Tax
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 in Kazakhstan: Features and Criteria for Choosing Software
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 2026: What the Rate and Exemption Depend On
Dividend tax in Kazakhstan in 2026 is treated as income tax on income in the form of dividends. Dividends paid or payable,…
How to Issue an SNT: Step-by-Step Preparation and Submission of the Document
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…
22% VAT in Kazakhstan: Why the Rate Must Not Be Applied Without Verification
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 from an Amount: Formula for Calculating Tax and the VAT-Exclusive Value
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…
Self-Employed Person’s Account in Kazakhstan: Is a Separate Bank Account Mandatory?
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…
Form 220: Why the Document and Reporting Type Must Be Clarified
In 2026, the designation “Form 220” alone is insufficient to determine the tax reporting form and the obligation to submit it: tax reporting forms…
Calculation of Maternity Benefits in Kazakhstan in 2026: Income, Period and Social Contributions
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…
How Much VAT Is Charged in Kazakhstan in 2026: Why the Rate Depends on the Transaction
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…
Article on the Self-Employed in Kazakhstan: What Article 101-1 of the Social Code Regulates
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…
Self-Employed Individuals in Kazakhstan: Key Features of the Regime and Payment Procedure
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…
Sick Leave Pay Calculation in Kazakhstan in 2026: Average Income and Payable Days
In 2026, sick leave pay is calculated based on the confirmed period of temporary incapacity for work, the calculation period, the income taken into account, and the working days…
Payment of Taxes in Kazakhstan in 2026: Deadlines, Payment Details and Payment Verification
In 2026, the payment deadline is determined separately for each tax liability; where the prescribed grounds exist, the tax authority may reschedule it,…
VAT Accounting in Kazakhstan in 2026: Documents, Accounting Entries, and Separate Accounting
In 2026, VAT is accounted for at the rate of 16%, while VAT amounts on purchased goods, work, and services are separated depending on whether they are used for…
Profit Tax in Kazakhstan in 2026: Who Pays It and on What Income
In 2026, the term “profit tax” does not refer to a single tax for everyone: the profit of a controlled foreign company is subject to tax in Kazakhstan…
Form 700 in 1C for Kazakhstan: What It Is and How to Complete the Report
In 2026, the designation “Form 700” does not by itself determine the purpose of the tax reporting: Article 700 of the Tax Code of the Republic of Kazakhstan regulates the…
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…
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,…
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