Forms of Decisions on Individuals’ Tax Debt: Amendments to Order No. 541
The Minister of Finance of the Republic of Kazakhstan amended Order No. 541 dated 29 September 2025, which established the forms of decisions related to tax…
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Actual Tax and Payment Revenues to the State Budget by Region for 8 Months of 2026
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan published a document on actual tax and payment revenues to…
Enforced Collection of Tax Arrears: Amendments to Order No. 701
The Minister of Finance of the Republic of Kazakhstan adopted Order No. 662 dated 30 September 2026, which introduces amendments to Order No. 701 dated 12 November 2025 “On…
Seminar on “Personal Bankruptcy”
From 28 to 30 September 2026, the Training and Methodology Center, jointly with the Department for Work with Insolvent Debtors of the State Revenue Committee…
Business Income Under the Simplified Regime Increased by Almost 19%
The income of businesses applying the special tax regime based on a simplified declaration increased by almost 19%. This result indicates an increase…
Claiming VAT Credit in 2026: What an Accountant Should Check in 1C
Claiming VAT credit means recognising the amount of tax on purchased goods, work or services when the prescribed document is available and the relevant conditions are met…
Tax on Deposits in Kazakhstan in 2026: What Accountants Should Check
The expression “tax on deposits” is not sufficient to determine a tax liability. In accounting, it is necessary to distinguish between the amount placed in a bank deposit…
Ministry of Finance Discussed the Quality of Tax Audits and the Results of Reviewing Business Complaints
On 13 October 2026, the Ministry of Finance of the Republic of Kazakhstan reported on a joint meeting of the Appeals Department and the State Revenue Committee concerning quality…
CIT Calculation in Kazakhstan in 2026: A Step-by-Step Guide for Accountants
CIT calculation in the RK begins not with mechanically multiplying accounting profit by the tax rate, but with preparing tax accounting data. The accountant must collect…
CIT for an LLP in 2026: What Accountants Should Consider When Calculating and Reporting
CIT for an LLP is corporate income tax, the calculation procedure for which is determined by the applicable tax regime, the organization’s status, the composition of its income,…
Calculating PIT in Kazakhstan in 2026: Procedure for an Accountant
To calculate PIT, the accountant must determine the individual's income for the calculation period, establish its type, and verify the information on the applicable tax deductions…
Dividends and IIT in Kazakhstan in 2026: How an Accountant Should Perform the Calculation
IIT on dividends in Kazakhstan is calculated based on the income of an individual participant or shareholder. The accountant must determine the recipient's tax status…
Self-Employed Individuals and the App in 2026: How to Record Income and Issue Receipts
In Kazakhstan, in 2026, a self-employed individual needs a special mobile app to fulfil tax and social payment obligations,…
IFRS Accounting in Kazakhstan in 2026: How an Accountant Should Organize the Work
IFRS accounting is the organization of the collection, classification, and recording of financial information so that financial statements can be prepared on its basis in…
EMPC: Explanation and Practical Guide for Accountants in Kazakhstan
EMPC stands for employer mandatory pension contributions. The term is used in Kazakhstan when accounting for obligations related to the funded pension…
CIT Rate in Kazakhstan in 2026: How to Determine and Apply It
The CIT rate in Kazakhstan in 2026 should be determined under the provision of the Tax Code applicable to the specific taxpayer and tax period. Articles…
What Is VAT in Kazakhstan in 2026: An Explanation for Accountants
VAT is value-added tax. For an accountant, its practical meaning lies in comparing VAT charged on taxable transactions with VAT allowable as a credit,…
Tax Benefits in Kazakhstan in 2026: What Accountants Should Check
Tax benefits in Kazakhstan in 2026 are advantages for taxpayers provided for by tax legislation. They may be granted in…
VAT Formula in Kazakhstan in 2026: How to Calculate and Extract the Tax
To charge VAT on a price excluding tax, the accountant multiplies the taxable amount by the applicable VAT rate. If the rate is denoted by r and expressed as a decimal…
VAT on Services in 2026: When It Arises and What an Accountant Should Check
VAT on services in Kazakhstan in 2026 cannot be determined solely by the name of the contract or whether the service provider is a VAT payer. The accountant must consistently…
Daily Rental in Kazakhstan in 2026: What Accountants Should Consider
Daily rental is the provision of an apartment, serviced apartment, or other premises for a short term, with payment charged per day or for an agreed period…
VAT under the Simplified Tax Regime in 2026: What Individual Entrepreneurs and Accountants Should Check
VAT under the simplified tax regime cannot be determined solely by the name of the tax regime. Article 723 of the Tax Code of the Republic of Kazakhstan regulates the conditions…
Do Individual Entrepreneurs Pay Taxes in Kazakhstan: What Accountants Should Consider in 2026
Yes, individual entrepreneurs in Kazakhstan fulfill tax obligations that arise based on the applicable taxation procedure and…
Law of the Republic of Kazakhstan on CSHI: How an Accountant Should Apply Article 28 in 2026
The query “Law of the Republic of Kazakhstan on CSHI” usually refers to the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.” It is important for an…
Cash Accounting: How to Document Transactions and Reconcile the Cash Balance
Cash accounting is the systematic recording of cash receipts, disbursements, and balances based on source documents. For an accountant in Kazakhstan, the task…
“Brides’ Cash Desk” Online: How to Clarify the Film, Service, or Payment Acceptance Method
The search query “Brides’ Cash Desk online” does not make it possible to determine unambiguously whether it refers to the title of a film, the possibility of watching it online,…
GVFMC and CSHI: How the Healthcare Financing Systems Differ
GVFMC and CSHI are separate healthcare financing frameworks in Kazakhstan. GVFMC means the guaranteed volume of free medical care, while CSHI means compulsory social health…
Web-Based Cash Register and FDO: How Cash Register Receipts Are Generated and Transmitted
In practice, a web-based cash register refers to a software solution for operating a cash register through an internet-connected device. The Tax Code…
Securing the Fulfilment of the Obligation to Pay Customs Duties and Taxes
Security for the fulfilment of the obligation to pay customs duties and taxes is provided in the cases stipulated by Article 62 of the EAEU Customs Code and…
1C Programs in Kazakhstan: Types of Solutions and Selection Criteria
1C programs are solutions for accounting and management accounting, payroll calculation, trade, cash register operations, document management, and automation…
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