GTR and VAT in Kazakhstan: the Difference Between a Tax Regime and Tax Accounting
The query “GTR VAT” usually refers to how the generally established taxation regime (GTR) and VAT accounting are related in Kazakhstan. They are not the same: GTR…
The query “GTR VAT” usually refers to how the generally established taxation regime (GTR) and VAT accounting are related in Kazakhstan. They are not the same: GTR…
Excise duties in Kazakhstan are indirect taxes that apply to certain categories of goods and transactions involving them. For an accountant, the key question is not…
The query “Internet VAT” may refer to different transactions: payment for Internet access, the purchase of goods from an online store, the acquisition of electronic services…
The essence of VAT is the taxation of the value added at each stage in the movement of goods, work, or services. The seller charges VAT to the buyer,…
In 2026, tax accounting is the process whereby a taxpayer or tax agent maintains accounting documentation to consolidate and systematize information on…
For 2026, the vacation schedule is prepared as an internal plan with the expected dates of employees’ annual paid vacations; the Tax Code of the Republic of Kazakhstan does not…
In 2026, accounting is the systematic collection, verification, recording, and consolidation of information about the assets, liabilities, and transactions of an organization or…
An LLP can be opened in Kazakhstan in 2026 through the state registration of a legal entity; if a newly established LLP chooses a special tax…
In 2026, paid annual leave is granted during the working year by agreement between the employee and the employer, and vacation pay is usually…
In 2026, accounting in 1C should be maintained on the basis of source documents and the organization’s accounting policy, after first configuring the parameters of the specific…
In 2026, forms in 1C are used to enter, view, and present data, but tax forms for the fulfilment of tax obligations are prepared and…
In 2026, Appendix 220.05 is intended for accounting for tax losses carried forward, while Appendix 220.09 is intended for information on goods, work and services acquired from…
In 2026, the “uploaded to 1C” status only confirms that information has been transferred or imported: the accountant must check the objects created, details, amounts, dates,…
In 2026, the sale and shipment of goods are classified as sales turnover, while for work and services, their performance or provision is recognized as turnover; in 1C, such…
In 2026, 1C services in Kazakhstan include software updates and configuration, data migration, connection of electronic services, equipment integration,…
In 2026, payments and statements in 1C are processed through direct or file-based exchange with the bank, while the deadline for transferring a mandatory payment is determined by…
In 2026, bank receipts and debits are recorded in 1C based on bank statements and supporting documents; if a transaction is documented…
In 2026, the receipt of goods, services and fixed assets in 1C is recorded on the basis of the supplier’s source documents, taking into account the economic substance of the…
In 2026, an existing information database is added through the 1C launch window, a counterparty through the counterparty directory, and a user through the administration section…
In 2026, take-home pay is determined as the income accrued for the payroll month less applicable mandatory and other lawful deductions.…
In 2026, there is no universal path to documents, directories, and commands in 1C 8.3: first determine the object type, then look for it in the relevant section…
In 2026, an individual may apply the special tax regime for self-employed persons if the conditions of this regime are met; for work through…
In 2026, an entry in 1C is created by posting the document provided for the relevant business transaction: the accountant checks the debit, credit,…
In 2026, the step-by-step procedure for working in 1C is determined by the installed configuration, its release, enabled features, and user permissions; when recording…
In 2026, an employee’s average salary is calculated in accordance with the applicable labor legislation procedure, based on the calculation period, time worked…
In 2026, the state registration of an LLP is formalized as the registration of a legal entity; Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan do not…
In 2026, a transaction is recorded in 1C 8.3 based on its economic substance and the source document: the appropriate configuration document is selected, posted, and…
In 2026, an internal 1C error is resolved after its source has been identified using the full message text and the event log. If the failure concerns not 1C but…
In 2026, a document in 1C records the information stipulated by its type and the infobase settings: the date, participants, event details,…
In 2026, accounting for goods in Kazakhstan must be organized so that every receipt, transfer, disposal, and change in inventory balance is supported by a document and…