Tax Refund
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…
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VAT Threshold in 2026: 10 000 MCI and Registration
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…
Tax Debts by IIN: How to Check the Debt and Its Basis
Checking tax debts by IIN means matching an individual's individual identification number against tax accounting data and ensuring that…
Cash Register for a Store in Kazakhstan in 2026
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
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
Self-employed status in Kazakhstan means that an individual applies the special tax regime for the self-employed and meets the established conditions…
Tax Debt: What It Includes and How to Check It by IIN or BIN
In 2026, the tax authority collects the debt of an organization or tax agent from bank accounts if the outstanding amount exceeds the threshold…
Agreement with a Self-Employed Person in Kazakhstan
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…
PIT Calculation
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
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…
eGov Legal Entities
The query “eGov legal entities” is usually associated with searching for electronic government services for an organization: registering a new legal entity, obtaining…
Self-Employed Yandex Pro Worker in Kazakhstan in 2026
The search query “Yandex self-employed” usually refers to an individual who earns income from orders through an online platform and applies a special…
What Taxes Does an Individual Entrepreneur Pay in Kazakhstan in 2026?
In Kazakhstan, an individual entrepreneur (IE) pays taxes in 2026 depending on the selected tax regime, income received, employees, and applicable tax benefits.…
Check CSHI by IIN: status and receipt of contributions online
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…
Real Estate Tax in 2026: Property and Land Taxes
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…
Online Payroll: How to Calculate and Pay Employees
In 2026, online payroll is calculated in accounting software and paid by bank transfer to employees’ bank accounts or cards; Articles 622, 632,…
CSHI in Kazakhstan: How to Determine the Amount in 2026
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,…
Accounting Fundamentals: Principles, Fixed Assets and the Balance Sheet in 2026
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…
Form 270 in Kazakhstan in 2026: How to Complete the Declaration and Appendices
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…
Financial Statements in Kazakhstan: Composition and Submission Procedure
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…
How Much a Self-Employed Person Pays in Kazakhstan in 2026: Social Payments
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 — FAQ (YKO / SRC Portal)
Electronic invoices: a practical FAQ on adjustment documents
Civil Law Contract in 2026
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…
VAT Offset in Kazakhstan in 2026: How to Apply and Verify It
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…
Fuel Excise Tax in Kazakhstan in 2026
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…
Tax Authority Hours: Where to Check Visiting Hours and Address
The operating hours of tax authorities in Kazakhstan should be checked for the specific territorial authority and selected service. Before visiting, you should confirm…
How Much to Pay for CSHI in Kazakhstan in 2026: What the Calculation Depends On
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…
On Amendments to the Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union with Respect to Niobium-Al
The Eurasian Economic Commission has revised its approach to the classification and tariff regulation of niobium-aluminum master alloy, a specialized…
Depreciation of Fixed Assets: How to Distinguish Between Accounting and Tax Accounting
In 2026, accounting depreciation is calculated according to accounting rules, while tax depreciation deductions are calculated according to the rules of the Tax Code of the…
Sick Leave Pay in Kazakhstan in 2026: Calculation and the 25 MCI Limit
In 2026, when applying the monthly limit on temporary disability benefits of 25 MCI, the amount is 108 125 ₸ : 25 × 4 325 ₸. Articles…
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