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…
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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,…
Key Tax Returns and Mandatory Payments for October 2026
October is a suitable time to reconcile tax liabilities, the status of tax returns, and settlements with the state budget. A single list of returns and payments for all…
Tax Arrears: Who Was Included in the SRC Information as of October 1, 2026
The State Revenue Committee presented information on taxpayers with outstanding tax arrears. The data were compiled as of…
Forms of Decisions on Individuals’ Tax Debt: Amendments to Order No. 541
The Minister of Finance of the Republic of Kazakhstan amended Order No. 541 dated 29 September 2025, which established the forms of decisions related to tax…
Actual Tax and Payment Revenues to the State Budget by Region for 8 Months of 2026
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan published a document on actual tax and payment revenues to…
Enforced Collection of Tax Arrears: Amendments to Order No. 701
The Minister of Finance of the Republic of Kazakhstan adopted Order No. 662 dated 30 September 2026, which introduces amendments to Order No. 701 dated 12 November 2025 “On…
Seminar on “Personal Bankruptcy”
From 28 to 30 September 2026, the Training and Methodology Center, jointly with the Department for Work with Insolvent Debtors of the State Revenue Committee…
Business Income Under the Simplified Regime Increased by Almost 19%
The income of businesses applying the special tax regime based on a simplified declaration increased by almost 19%. This result indicates an increase…
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…
Ministry of Finance Discussed the Quality of Tax Audits and the Results of Reviewing Business Complaints
On 13 October 2026, the Ministry of Finance of the Republic of Kazakhstan reported on a joint meeting of the Appeals Department and the State Revenue Committee concerning quality…
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…
Dividends and IIT in Kazakhstan in 2026: How an Accountant Should Perform the Calculation
IIT on dividends in Kazakhstan is calculated based on the income of an individual participant or shareholder. The accountant must determine the recipient's tax status…
Self-Employed Individuals and the App in 2026: How to Record Income and Issue Receipts
In Kazakhstan, in 2026, a self-employed individual needs a special mobile app to fulfil tax and social payment obligations,…
IFRS Accounting in Kazakhstan in 2026: How an Accountant Should Organize the Work
IFRS accounting is the organization of the collection, classification, and recording of financial information so that financial statements can be prepared on its basis in…
EMPC: Explanation and Practical Guide for Accountants in Kazakhstan
EMPC stands for employer mandatory pension contributions. The term is used in Kazakhstan when accounting for obligations related to the funded pension…
CIT Rate in Kazakhstan in 2026: How to Determine and Apply It
The CIT rate in Kazakhstan in 2026 should be determined under the provision of the Tax Code applicable to the specific taxpayer and tax period. Articles…
What Is VAT in Kazakhstan in 2026: An Explanation for Accountants
VAT is value-added tax. For an accountant, its practical meaning lies in comparing VAT charged on taxable transactions with VAT allowable as a credit,…
Tax Benefits in Kazakhstan in 2026: What Accountants Should Check
Tax benefits in Kazakhstan in 2026 are advantages for taxpayers provided for by tax legislation. They may be granted in…
VAT Formula in Kazakhstan in 2026: How to Calculate and Extract the Tax
To charge VAT on a price excluding tax, the accountant multiplies the taxable amount by the applicable VAT rate. If the rate is denoted by r and expressed as a decimal…
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