The Board of the National Bank of the Republic of Kazakhstan adopted the resolution dated August 27, 2026, No. 105, providing for amendments and additions to…
Where an employee’s annual taxable income exceeds 8 500 MCI, the increased IIT rate of 15% applies only to the excess amount, rather than to the entire income. Up to…
To find out the CSHI status and check for possible missed payments, personal information from the official service must be compared with payment documents…
It is advisable to begin preparing for the closure of an LLP by reviewing the state of its accounting records and drawing up an action plan. The accountant must determine whether…
Management accounting is an internal system for collecting and analyzing data that helps managers plan the company’s operations, control costs, and…
CIT payment in the Republic of Kazakhstan means transferring corporate income tax using the details of the relevant budget payment, taking into account the tax period,…
From 13 October 2026, updated issuance rules and a new electronic invoice form will apply. The changes affect the details and numbering of columns,…
On 22 September 2026, a new configuration version — 3.1.37.4 “Payroll and HR Management for Kazakhstan,”… — was published on the 1C:ITS portal for Kazakhstan.
In accordance with Article 503 of the Tax Code of the Republic of Kazakhstan, new rates (16%, 10%, 5%) have been added to the VAT rate directory in standard solutions.
Practical guide to the "TypesOfExciseTaxableOperations" classifier reference in the "Accounting for Kazakhstan" 3.0 configuration: where to find it, how to fill it in, breakdown…
On October 16, 2026, Kazakhstan will host the XVI Scientific and Practical Conference dedicated to the role of the 1C ecosystem in education and the development of professional…
From 13 October 2026, changes to the completion rules and document form must be taken into account when issuing electronic invoices. The basic requirements are established in the…
Practical Guide to the Regulated Report "Form 400.00" (Excise Tax Return) in 1C "Accounting for Kazakhstan" 3.0.74.2: Where to Find It, How to Fill It Out, an Example with…
On 14 October 2026, in Astana, representatives of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan and Huawei Technologies Kazakhstan discussed…
A medical and social assessment conclusion may be appealed no later than three months: a citizen or their legal representative has the right to apply for a review…
The tax agent calculates IIT on a payment to an individual treated as a non-resident in relation to the specific transaction, taking into account…
A cash register receipt is a document generated by the cash register system when a payment is registered. The accountant must ensure not only that the receipt has been issued to…
A balance sheet is a report that shows an organization’s financial position as at a specific date: it reflects assets, liabilities, and equity. When…
International Financial Reporting Standards (IFRS) financial statements are financial statements prepared in accordance with the applicable international…
An individual’s tax liability in Kazakhstan is determined by the type of income, property or activity and the circumstances of the specific tax period.…
The phrase “stocktaking completed” does not in itself confirm that its results have been fully documented and recorded in the accounts. For an accountant, it only means…
Practical Guide to the "Fixed Assets" Document in 1C:Accounting for Kazakhstan 3.0.74.2: Where to Find, How to Fill Each Field, Detailed Example with Journal Entries, Types of…
Practical Guide to the Service Directory "Write-off of Goods Attached Files": How to Attach Acts, Photos, and Certificates to the "Write-off of Goods" Document, Where They Are…
Practical Guide on the Document "Notification of VAT Offset" in 1C "Accounting for Kazakhstan" 3.0 with Fields, Entries, Example at a VAT Rate of 16%, and Analysis of Common…
In 2026, an organization should choose and configure 1C so that the system supports the maintenance of accounting documentation and the consolidation of data on taxable items…
In 2026, the abbreviation “OSU” does not refer to a clearly defined standard 1C report. Articles 128, 150, 668 and 780 of the Tax Code of the RK regulate, respectively, the refund…
In 2026, a purchase in 1C is recorded on the basis of documents confirming the specific business transaction, taking into account the terms of the agreement and the adopted…
In 2026, if a marking code error occurs in 1C, the accountant must check the product group, the document details, its status, and the result of data exchange with the IS MPT…
In 2026, a sale in 1C is recorded using a sales document based on the actual terms of the transaction: under the Tax Code of the RK, a sale is defined as the shipment or transfer…
In 2026, the standard VAT rate in Kazakhstan is 16%. For tax applications and claims for the refund of excess VAT submitted before 1 January 2026…