In 2026, Kazakhstan is updating the rules for taxing personal income, including income from the sale of property. The State Revenue Department…
In 2026, Form 250 must be submitted only if there is an obligation established by the Tax Code of the Republic of Kazakhstan for the relevant reporting period; the filing deadline…
For 2025, an individual who submitted an application to a tax agent for tax deductions in the form of a provisional amount of other deductions is required to submit an income and…
In 2026, an accountant selects an account in 1C 8.3 based on the economic substance of the transaction, the organization’s accounting policy, and the settings of the working…
In 2026, five types of customs declarations are used: a goods declaration, a transit declaration, a passenger customs declaration, a declaration for a means of transport, and an…
Based on the available data, it is not possible to specify a single confirmed IIT rate for 2026: the materials provided do not contain a provision of the Tax Code that…
In Kazakhstan, the query “list of self-employed persons” should primarily be understood as the list of activities permitted under the special tax regime…
The Karaganda City Maslikhat adopted Decision No. 389 dated August 17, 2026, repealing the previous Maslikhat Decision No. 410 dated May 15, 2019…
The phrase “VAT submitted” usually means that the value added tax return has been sent to the state revenue authority. However, submission alone…
1C Kazakhstan Announces the Launch of the "Best 1C User in Kazakhstan 2026" Competition. Participant Registration Opened on September 1, 2026. The Main Intrigue and...
The term “Vaipon cash register” is not used to designate a cash register machine in Articles 110 and 111 of the Tax Code of the RK, so it cannot unambiguously refer to a program,…
A search for “VAT method” usually refers to one of two things: the general procedure for crediting input VAT or the special reporting of imports of goods on which VAT…
A tax penalty in the Republic of Kazakhstan is an accrual arising from the late fulfilment of an obligation to the state budget. If an accountant identifies an overdue payment in…
For a self-employed person who applies the special tax regime and works using an online platform, the online platform operator arranges the withholding and remittance of social…
A self-employed individual receives income from a customer as payment for work performed, services rendered, or goods sold. It is essential for the accountant to determine,…
The turnover date in an electronic invoice is the date on which the turnover from the sale of goods, work or services occurs, as determined in accordance with Article 460 of the…
VAT is claimed as an offset when a taxpayer reduces the VAT charged on sales by the allowable amount of tax on purchased goods, work, or services. For…
The query “GTR VAT” usually refers to how the generally established taxation regime (GTR) and VAT accounting are related in Kazakhstan. They are not the same: GTR…
Excise duties in Kazakhstan are indirect taxes that apply to certain categories of goods and transactions involving them. For an accountant, the key question is not…
The query “Internet VAT” may refer to different transactions: payment for Internet access, the purchase of goods from an online store, the acquisition of electronic services…
The essence of VAT is the taxation of the value added at each stage in the movement of goods, work, or services. The seller charges VAT to the buyer,…
In 2026, tax accounting is the process whereby a taxpayer or tax agent maintains accounting documentation to consolidate and systematize information on…
For 2026, the vacation schedule is prepared as an internal plan with the expected dates of employees’ annual paid vacations; the Tax Code of the Republic of Kazakhstan does not…
In 2026, accounting is the systematic collection, verification, recording, and consolidation of information about the assets, liabilities, and transactions of an organization or…
An LLP can be opened in Kazakhstan in 2026 through the state registration of a legal entity; if a newly established LLP chooses a special tax…
In 2026, paid annual leave is granted during the working year by agreement between the employee and the employer, and vacation pay is usually…
In 2026, accounting in 1C should be maintained on the basis of source documents and the organization’s accounting policy, after first configuring the parameters of the specific…
In 2026, forms in 1C are used to enter, view, and present data, but tax forms for the fulfilment of tax obligations are prepared and…
In 2026, the “uploaded to 1C” status only confirms that information has been transferred or imported: the accountant must check the objects created, details, amounts, dates,…
In 2026, the sale and shipment of goods are classified as sales turnover, while for work and services, their performance or provision is recognized as turnover; in 1C, such…