Calculate Salary in Kazakhstan in 2026: Accruals and Deductions
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…
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CSHI Status by IIN: How to Check Insurance Coverage and Employer Payments
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…
Tax Reporting in Kazakhstan in 2026: What It Is and What Information It Contains
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…
IIT Deduction in 2026: How to Reduce an Employee’s Taxable Income
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…
Taxes for LLPs in Kazakhstan: What Determines the Composition of Obligations
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…
Balance Sheet: What It Shows and How to Prepare the Data
In 2026, the balance sheet shows an organization’s financial position as at the reporting date: assets, liabilities and equity; accounting data…
Civil Law Contracts: What They Are and How Accountants Should Record Payments
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…
How to Pay MSHI Contributions: Procedure and Checks Before Payment
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…
Retail Tax in 2026: Who Is Eligible to Apply It and How to Calculate It
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 2026: Calculation, Payment, Documents and Input Tax Credit
VAT on imports in Kazakhstan arises when goods are imported; however, the procedure for its calculation, payment and documentation depends on the direction…
1C for Trade in Kazakhstan: How to Choose a Program and Edition
“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…
VAT by Year in Kazakhstan: How to Compare Rates, Thresholds and Accounting Rules
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…
MPC in 2026: How Contributions Affect the Calculation of Social Contributions for Individual Entrepreneurs
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…
Bank Inventory in 2026: What Is Checked and Reconciled with Accounting Records
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…
CSHI by IIN: How the Identifier Links an Employee to Accruals and Payments
In 2026, the IIN is used for personalized accounting of employee information against which an accountant reconciles accrued and paid CSHI contributions and payments…
Including VAT: What the Wording Means and How to Extract Tax from the Price
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 Accountants to Work with Accounting and Reporting in 2026
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…
CSHI Contributions in 2026: Payers, Calculation and Payment Monitoring
A CSHI contribution is a payment to Kazakhstan’s compulsory social health insurance system. In 2026, an accountant’s work with it includes…
BCC for VAT in 2026: How to Choose a Code for Domestic Transactions and Imports
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 in 2026: Types and Documentation
Cash transactions are operations involving cash: its receipt, disbursement, counting, sorting, packaging, and storage. For an accountant in Kazakhstan, handling cash…
BCC for IIT in 2026: How to Select the Code by Payment Type
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…
Adjustments to AWGs Based on Audit Results May Be Permitted from 2027
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: What They Are and How Accountants Should Account for Pension Contributions
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 in 2026: How to Allocate Transactions Across Tax Periods
VAT quarters are working periods for which an accountant groups data on taxable turnover and tax amounts, checks documents supporting input VAT credits, prepares…
Amount Excluding VAT: Formula for Calculating Cost and Tax
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…
VAT Payment in 2026: How to Determine the Basis and Pay the Tax
VAT payment in Kazakhstan in 2026 means the payment of a tax liability to the budget on the relevant basis. The accountant must first determine…
VAT, Form 300 in 2026: What to Check When Preparing the Return
In accounting practice, the query “VAT 300” usually refers to Form 300—the value added tax return in Kazakhstan. When preparing…
Form 910.00 in 2026: How to Prepare and Verify the Tax Return
Form 910.00 is a tax return that requires the accountant preparing it to select the version intended for the relevant reporting period,…
Types of Taxation in Kazakhstan in 2026: What Individual Entrepreneurs Should Consider
Types of taxation in Kazakhstan can be considered from two perspectives: as the procedure under which an entrepreneur fulfils tax obligations, and…
Supplier Charged VAT: How an Accountant Can Verify the Assessment and Refund in 2026
The phrase “charged VAT” is not a term used in tax legislation. It usually describes a situation in which a supplier included VAT in the cost of goods, work, or…
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