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…
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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,…
1C:Accounting for Kazakhstan: what it is, who it's for, and what it offers
This is a standard program for accounting and tax accounting under Kazakhstani legislation — a basic solution for automating accounting in trade, services, manufacturing and other…
How to Offset a VAT Notice
Attributing a notice to the VAT offset is performed in the VAT accounting section — the operation is called "Notice on Attribution to VAT Offset". How to do it 1. In the 1C…
On reducing the tax rate under the special tax regime based on a simplified declaration for the Akzhaik district
In the Akzhaik District, a decision was made to lower the tax rate for those working under the special tax regime based on the simplified…
Setting Up Inventory Accounting Account
Correctly filled accounting accounts for inventory are the foundation on which the entire automation of document processing in 1C relies. If the register is configured correctly,…
Why the ESF is not processed in 1C
ESF is not being processed because the document has not yet been confirmed by the recipient — until this point, the document status does not allow it to be processed in 1C.
VAT notification is not sent from 1C
Good afternoon! If the VAT notice is not being sent from 1C, the most common reason is an incorrectly prepared inventory (TMZ) document , which causes the VAT amount to differ…
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