In 2026, a person's entitlement to CSHI services cannot be confirmed by referring to Articles 833, 837, 838 or 839 of the Tax Code of the Republic of Kazakhstan: these provisions regulate the transitional procedure for refunding excess VAT and preserving the terms of investment contracts and agreements, rather than the status of a CSHI participant (Articles 833, 837, 838, 839 of the Tax Code of the Republic of Kazakhstan). A person's status and the conditions for receiving a specific medical service should be checked separately in the CSHI system.
What an accountant needs to know about CSHI services
The query “CSHI services” may refer to different practical questions: whether specific medical care is covered by the system, whether a person is entitled to receive it under CSHI, and whether the employer has properly fulfilled its obligations. These questions are interconnected but require separate verification.
The accountant checks the employer's calculations, payment documents, information about the individual and reporting data. However, accounting records alone do not establish whether a medical organisation will provide the selected service to the person. For this purpose, the person's status as a participant in the system and the conditions for providing the relevant medical care are established separately.
Articles 833, 837, 838 and 839 of the Tax Code of the Republic of Kazakhstan do not contain a list of CSHI medical services for 2026. Article 833 regulates the consideration of tax applications and claims for a refund of excess VAT submitted before 1 January 2026. Articles 837–839 concern the preservation of certain terms of investment contracts and agreements (Articles 833, 837, 838, 839 of the Tax Code of the Republic of Kazakhstan). Therefore, these provisions cannot be used to determine whether the system covers specific tests, examinations, consultations or treatment.
List of CSHI services: how to respond to employees
If an employee asks whether a medical service is covered by CSHI, the response procedure is as follows:
- Clarify the exact name of the service, examination or procedure.
- Separate the question of providing medical care from the question of the employer's calculations.
- Check the person's current status in the CSHI system.
- Determine the conditions for receiving the selected service under the official rules of the CSHI system or with the medical organisation.
- If a disputed period is identified, compare the employer's accounting data, payment documents and information about the individual.
This distinction is necessary because the employer's fulfilment of its obligations and the provision of a specific medical service are separate matters requiring verification. A person's status, the type of service and the prescribed application procedure may be relevant to receiving medical care. The accounting department's response should be based on data concerning the employer's calculations, while the response concerning medical care should be based on current information from the CSHI system.
It is useful for an accountant to distinguish between two enquiries. The first is: “Why is the required status not displayed for me?” In this case, the individual's data, calculation, payment and reporting are checked in sequence. The second is: “Is this procedure included in the list of CSHI services?” This question is resolved under the rules governing the provision of medical care, not under the provisions of the Tax Code of the Republic of Kazakhstan concerning investment contracts or refunds of excess VAT.
How CSHI contributions are reported in Form 200.00
The line numbers of Form 200.00 and the procedure for reporting contributions in them must be determined under the current rules for completing the relevant tax reporting form. Articles 833, 837, 838 and 839 of the Tax Code of the Republic of Kazakhstan do not establish such rules: they contain no provisions concerning Form 200.00, employee contributions, civil law contracts or structural subdivisions (Articles 833, 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
Therefore, the reference to Article 440 of the Tax Code of the Republic of Kazakhstan and the statements regarding the purpose of lines 200.00.011 I, 200.00.011 II and 200.00.011 III cannot be substantiated by the articles of the Tax Code of the Republic of Kazakhstan cited in the sources section. The same applies to statements regarding the exclusion of individual payments from these lines and the reporting of amounts in Form 200.03.
Before submitting reports, the accountant should use the version of the form and the completion rules applicable to the relevant reporting period. A working reconciliation may include data for each individual, accounting documents, payment documents and the indicators of the prepared tax form.
If an employee reports a problem with their status, the accountant compares the person's identification data with the calculation and payment documents relating to the disputed period. After the internal reconciliation, the status is checked separately through an official channel of the CSHI system because the cited articles of the Tax Code of the Republic of Kazakhstan do not regulate the procedure for assigning it.
CSHI accounting in 1C and verification of assessments
The posting procedure for a specific 1C document depends on the configuration, its release and the accounting settings. In 2026, the current release branch of “Accounting for Kazakhstan” is 3.0.74.x. The purpose of the document, the movements it creates and the registers it uses should be assessed in the release of the infobase being used.
Statements concerning the movements of the document “Calculation of taxes upon receipt of assets and services” in the registers ВОСМССведенияОДоходах, ВОСМСРасчетыСФондами and ВОСМСПодлежитПеречислениюВФонды do not follow from Articles 833, 837, 838 and 839 of the Tax Code of the Republic of Kazakhstan. These articles also do not describe accounting accounts, the software's tax registers or the document posting algorithm (Articles 833, 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
When reviewing a disputed situation, the accountant should sequentially compare the source document, information about the individual, the calculation result, amounts payable, the payment document and reporting indicators. If the calculation is related to a civil law contract, the subject matter of the contract, the status of the parties and the calculation procedure applied in the accounting system are additionally checked.
Such verification helps identify the source of the discrepancy: it may lie in the source data, calculation, payment document, identification of the individual or reporting. The conclusion on the availability of a medical service is then made based on information from the CSHI system, not on the name of a register or the fact that a document has been posted in the software.
Frequently asked questions
Where can I find the complete list of CSHI services? — In the current official rules of the CSHI system and in information provided by the medical organisation. Articles 833, 837, 838 and 839 of the Tax Code of the Republic of Kazakhstan do not establish a list of medical services (Articles 833, 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
Does the employer's calculation confirm entitlement to a specific medical service? — To answer this question, the person's status and the conditions for providing the selected service must be checked separately. The employer's calculation documents are used to verify the fulfilment of its obligations for the relevant period.
In which lines of Form 200.00 are employee contributions reported? — The line numbers and rules for completing them are determined by the current Form 200.00 and its completion rules. The cited articles of the Tax Code of the Republic of Kazakhstan do not contain these details.
Should amounts under a civil law contract be reported in these lines? — The answer depends on the current rules for completing the form and the circumstances of the contract. Such a procedure does not follow from Articles 833, 837, 838 and 839 of the Tax Code of the Republic of Kazakhstan.
What should be checked if an employee has a question about their CSHI status? — Compare the employee's identification data, calculation documents, payment and reporting for the disputed period. Then separately check the current status through an official channel of the CSHI system.
Sources
- Tax Code of the Republic of Kazakhstan 2026, Article 833 — transitional provisions concerning the consideration of applications and claims for a refund of excess VAT.
- Tax Code of the Republic of Kazakhstan 2026, Article 837 — preservation of the terms of investment contracts and agreements on investment obligations.
- Tax Code of the Republic of Kazakhstan 2026, Article 838 — preservation of the terms of an investment agreement concluded before 1 January 2026.
- Tax Code of the Republic of Kazakhstan 2026, Article 839 — preservation of the VAT exemption for imports of raw materials and supplies under certain investment contracts.