How to Verify the Supplier's Tax Regime
Before accepting expenses for deductions on corporate income tax (CIT) or claiming value-added tax (VAT) for offset, it is important for the accountant to know exactly what tax…
Before accepting expenses for deductions on corporate income tax (CIT) or claiming value-added tax (VAT) for offset, it is important for the accountant to know exactly what tax…
1C Updates in Kazakhstan: Where to Track Platform and Configuration Releases
A VAT refund in 2026 is a refund from the budget of the confirmed VAT excess amount, that is, the difference arising when VAT attributable to offset exceeds…
In 2026, the maximum turnover threshold for mandatory VAT registration is 10 000 MCI, or 43 250 000 tenge, with the MCI set at 4 325 tenge. Submit…
Checking tax debts by IIN means matching an individual's individual identification number against tax accounting data and ensuring that…
A cash register for a store in Kazakhstan must support the issuance of fiscal receipts and the transmission of information to the fiscal data operator. It can be connected to an…
VAT is value-added tax that a payer accounts for in taxable transactions and settlements with the state budget. For an accountant in 2026…
Self-employed status in Kazakhstan means that an individual applies the special tax regime for the self-employed and meets the established conditions…
In 2026, the tax authority collects the debt of an organization or tax agent from bank accounts if the outstanding amount exceeds the threshold…
An agreement with a self-employed person in Kazakhstan is a written agreement under which an individual applying the special tax regime for self-employed persons…
The calculation of PIT in Kazakhstan in 2026 depends on the type of income, the recipient’s status, the tax base, and the deductions prescribed by law. Therefore…
Depreciation in the Republic of Kazakhstan is the systematic allocation of the depreciable amount of an item of property, plant and equipment or another non-current asset over its…
The query “eGov legal entities” is usually associated with searching for electronic government services for an organization: registering a new legal entity, obtaining…
The search query “Yandex self-employed” usually refers to an individual who earns income from orders through an online platform and applies a special…
In Kazakhstan, an individual entrepreneur (IE) pays taxes in 2026 depending on the selected tax regime, income received, employees, and applicable tax benefits.…
In 2026, CSHI status can be checked online by IIN through the official service of the Social Health Insurance Fund or the eGov portal: the result…
In Kazakhstan, “real estate tax” is not one payment but two. The first is property tax (on buildings, structures and housing). The second is land tax on…
Daily Official (Market) Exchange Rates are the rates of the tenge against foreign currencies published by the National Bank of the RK.
In 2026, online payroll is calculated in accounting software and paid by bank transfer to employees’ bank accounts or cards; Articles 622, 632,…
The CSHI amount in Kazakhstan is not the same for all payers. To determine it in 2026, an accountant must establish the payer’s status,…
In 2026, accounting in Kazakhstan is conducted on the basis of accrual and going concern, as stipulated by the Law of the Republic of Kazakhstan “On Accounting and Financial…
In 2026, Articles 270, 317, 717 and 837 of the Tax Code of the Republic of Kazakhstan do not establish the filing deadline, the categories of declarants or the procedure for…
In 2026, financial statements in Kazakhstan are prepared in accordance with the standards applicable to the organization’s category and submitted in accordance with the procedure…
Under the existing provisions, a self-employed person applying the special tax regime pays several mandatory social payments from the income received. In…
Electronic invoices: a practical FAQ on adjustment documents
A civil law contract (CLC) is one of the most widely used and, at the same time, one of the “riskiest” instruments for formalizing relations between…
The VAT offset is reflected when calculating tax liabilities for specific transactions involving the acquisition of goods, work, or services. For an accountant, the key factors…
What Fuel Excise Tax Means in 2026 Fuel excise tax is a tax applied in Kazakhstan to taxable transactions involving certain types of petroleum products. An accountant must…
The operating hours of tax authorities in Kazakhstan should be checked for the specific territorial authority and selected service. Before visiting, you should confirm…
In 2026, there is no single CSHI amount for all payers: the payment is calculated for the relevant month based on the payer category, type of income, calculation base…