1C-Sapa: 1C Implementation and Support Services in Kazakhstan
The query “1C Sapa” usually refers to 1C-Sapa, a company that sells, implements, and supports 1C solutions in Kazakhstan. An accountant can contact the company to…
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VAT on an Amount: Calculation Formulas for Prices Including and Excluding Tax
To calculate VAT on an amount, first determine whether the price is stated excluding tax or already including tax. If the amount is given excluding VAT, the tax is calculated by…
Online Accounting in Kazakhstan: Features and Criteria for Choosing Software
Online accounting is a way of keeping records via the internet: an accountant or entrepreneur can access the working database from different computers and cities…
Dividend Tax in 2026: What the Rate and Exemption Depend On
Dividend tax in Kazakhstan in 2026 is treated as income tax on income in the form of dividends. Dividends paid or payable,…
How to Issue an SNT: Step-by-Step Preparation and Submission of the Document
To issue an accompanying consignment note for goods (SNT), an accountant must determine the type of transaction, verify the goods items and information on their movement…
22% VAT in Kazakhstan: Why the Rate Must Not Be Applied Without Verification
The query “VAT 22” in itself does not mean that a 22% VAT rate applies in Kazakhstan in 2026. In 2026, the applicable VAT rate in the Republic of Kazakhstan…
Extracting VAT from an Amount: Formula for Calculating Tax and the VAT-Exclusive Value
Extracting VAT means calculating the portion of the total amount attributable to tax. If an amount already includes VAT, the tax cannot be determined by simply multiplying the…
Self-Employed Person’s Account in Kazakhstan: Is a Separate Bank Account Mandatory?
In 2026, there is no requirement to open a separate bank account solely due to applying the special tax regime for self-employed persons: Article 721 of the Tax Code of the…
Form 220: Why the Document and Reporting Type Must Be Clarified
In 2026, the designation “Form 220” alone is insufficient to determine the tax reporting form and the obligation to submit it: tax reporting forms…
Calculation of Maternity Benefits in Kazakhstan in 2026: Income, Period and Social Contributions
In 2026, maternity benefits are calculated based on verified income and information on social contributions for the applicable calculation period. Articles 317, 356, 808 and…
How Much VAT Is Charged in Kazakhstan in 2026: Why the Rate Depends on the Transaction
In 2026, the standard VAT rate in Kazakhstan is 16% . For a specific transaction, the accountant determines the calculation procedure based on its substance and date…
Article on the Self-Employed in Kazakhstan: What Article 101-1 of the Social Code Regulates
In 2026, the activities of a self-employed person through an online platform are regulated by Article 721 of the Tax Code of the Republic of Kazakhstan: it applies when working…
Self-Employed Individuals in Kazakhstan: Key Features of the Regime and Payment Procedure
In 2026, a self-employed individual applies the special tax regime with the mandatory use of a special mobile application, and when working in locations without…
Sick Leave Pay Calculation in Kazakhstan in 2026: Average Income and Payable Days
In 2026, sick leave pay is calculated based on the confirmed period of temporary incapacity for work, the calculation period, the income taken into account, and the working days…
Payment of Taxes in Kazakhstan in 2026: Deadlines, Payment Details and Payment Verification
In 2026, the payment deadline is determined separately for each tax liability; where the prescribed grounds exist, the tax authority may reschedule it,…
VAT Accounting in Kazakhstan in 2026: Documents, Accounting Entries, and Separate Accounting
In 2026, VAT is accounted for at the rate of 16%, while VAT amounts on purchased goods, work, and services are separated depending on whether they are used for…
Profit Tax in Kazakhstan in 2026: Who Pays It and on What Income
In 2026, the term “profit tax” does not refer to a single tax for everyone: the profit of a controlled foreign company is subject to tax in Kazakhstan…
Form 700 in 1C for Kazakhstan: What It Is and How to Complete the Report
In 2026, the designation “Form 700” does not by itself determine the purpose of the tax reporting: Article 700 of the Tax Code of the Republic of Kazakhstan regulates the…
1C Courses for Accountants in Kazakhstan: How to Choose a Training Program
In 2026, an accountant should choose a 1C course based on the specific configuration, its edition, and their work tasks: user training should cover…
Tax Return in Kazakhstan in 2026: How to Determine the Required Form
In 2026, an individual selects a tax return based on their status and the grounds giving rise to the obligation: the Tax Code provides for…
VAT Calculation in 2026: Formulas for Charging, Extracting and Determining the Amount Payable
In 2026, VAT is calculated at a rate of 16%: the tax on an amount excluding VAT equals the tax base × 16 / 100, while VAT included in a tax-inclusive amount equals the amount × 16…
CIT in the Republic of Kazakhstan in 2026: Who Pays It and How Taxable Income Is Determined
In 2026, CIT is paid by legal entities, while taxable income is determined from aggregate annual income, taking into account income adjustments, deductions,…
1C Training for Accountants in Kazakhstan: Formats and Configuration Selection
In 2026, an accountant in Kazakhstan should choose training for the Kazakhstan-specific 1C configuration in which they will work: “Accounting for…
Accounting Courses in Kazakhstan: How to Choose Training in 2026
Accounting courses help you learn accounting from scratch, refresh your knowledge after a break, or deepen a particular specialization—for example, working in 1C, payroll…
MSHI in Kazakhstan: Who Pays Contributions and What Medical Care Is Provided
In 2026, MSHI deductions and contributions are classified as social payments and are paid in accordance with the Law of the RK “On Compulsory Social Health Insurance”…
An Employee Fell Ill While on Leave: How to Extend Leave in Kazakhstan
In 2026, Articles 87 and 97 of the Tax Code of the Republic of Kazakhstan do not establish the procedure for extending annual paid leave due to illness: Article 87 regulates…
No Unit of Measurement in the Electronic Invoice: Causes and Verification of the OKEI Code
In 2026, if the unit of measurement is not displayed in the electronic invoice, first check the unit in the document line and its corresponding OKEI code. The unit of measurement…
Is Pawnshop Income Subject to VAT: Interest, Sale of Items, and Other Transactions
In 2026, all pawnshop income cannot be treated as exempt from VAT solely because it is related to the granting of a loan: Article 517 of the Tax Code of the Republic of Kazakhstan…
Is a Public Association in the Republic of Kazakhstan a VAT Payer?
In 2026, a public association does not become a VAT payer solely because of its non-profit organization status: the special provision for NPOs governs…
Obligations of a Pregnant Woman under the Laws of the Republic of Kazakhstan: Registration Before 12 Weeks
In 2026, Article 81 of the Tax Code of the Republic of Kazakhstan does not establish a deadline for a pregnant woman to register for medical care: it regulates notices issued by…
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