Working as a Self-Employed Person in Kazakhstan in 2026: How to Register and Account for Income
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…
Sections
Questions & answers
Entries in 1C in 2026: How to Create, Check and Correct Them
In 2026, an entry in 1C is created by posting the document provided for the relevant business transaction: the accountant checks the debit, credit,…
Instructions for 1C: Step-by-Step Work with the Database, Orders, and Extensions
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…
Average Salary in Kazakhstan: How to Calculate It Under the 2026 Rules
In 2026, an employee’s average salary is calculated in accordance with the applicable labor legislation procedure, based on the calculation period, time worked…
Registration of an LLP in Kazakhstan in 2026: Procedure and Documents
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…
How to Record a Transaction in 1C 8.3 in Kazakhstan: Documents and Accounting Verification
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…
1C Errors: How to Find the Cause and Fix a Failure in 1C 8.3
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…
A Document in 1C: What Data It Records and How an Accountant Should Work with It
In 2026, a document in 1C records the information stipulated by its type and the infobase settings: the date, participants, event details,…
Accounting for Goods in Kazakhstan in 2026: How to Organize Warehouse Operations and Documentation
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…
Tax Rate in Kazakhstan in 2026: How to Determine and Apply It
In 2026, there is no single tax rate in Kazakhstan: the rate is determined separately for each tax and taxable item. The tax rate represents…
New ITAS in 2026: How Accountants Should Work and Correct Tax Reporting Form Errors
In 2026, if a technical error occurs when importing a TRF into ITAS, the accountant should update 1C to the current release, create a new report instance and generate it again…
Taxes for Individual Entrepreneurs Under the Simplified Tax Regime in 2026: What Determines the Composition of Obligations
For the query “individual entrepreneur simplified tax,” it is important to consider the main point: in 2026, the composition of an entrepreneur’s obligations depends not only on…
MEPC in 2026: the 3.5% Rate and What to Consider in the Calculation
In Kazakhstan, MEPC in 2026 are calculated at a rate of 3.5% from January 1, 2026. However, citing Article 251 of the Tax Code of the RK as the basis for the rate is incorrect:…
Land Tax in 2026: Who Pays and How to Calculate It
Land tax in Kazakhstan is paid by owners of land plots, as well as persons holding the right of permanent or primary gratuitous temporary…
Purchased from an IE under the simplified tax regime — how to record it in 1C?
If you purchased goods or services from an IE under the simplified tax regime and this IE is not registered for VAT, the purchase is recorded in 1C using a standard receipt…
Taxes for Non-Residents in 2026: Who Withholds PIT and CIT in Kazakhstan
In 2026, a Kazakhstan company paying income to a non-resident generally acts as the tax agent itself. It withholds tax at the source of payment,…
Is It Mandatory to Print and File Bank Payment Orders for 2026?
Short answer: in 2026, Article 55 of the Tax Code of the Republic of Kazakhstan, which regulates interaction between tax authorities and banking institutions, does not require…
ESF is not being sent to the IS ESF website
If an ESF is "stuck" and does not get sent to the IS ESF website, most often the document is stuck in the sending queue. The basic solution is to clear this queue and send the ESF…
Corrected E-Invoice: When VAT Can Be Credited
The supplier cancelled the electronic invoice and issued a corrected E-invoice in its place. The buyer immediately faces the question: in which period should it now credit…
State Guarantee for MPC in Kazakhstan: What the Term Means and How to Verify the Grounds
The wording “state guarantee for MPC” does not in itself disclose the substance of the request . Under the Tax Code, MPC are classified as social payments: the concept…
MPC Account in Kazakhstan in 2026: Accounting and Verification in 1C
The MPC account is the accounting account in which an organization records liabilities for mandatory pension contributions before they are remitted. An accountant…
VAT Data in 2026: What Accountants Should Check in Electronic Invoices and Accounting Records
VAT data comprises information on sales and purchase turnover, the amount of tax, the supplier, the recipient, and source documents, which the accountant…
Generally Established VAT in Kazakhstan in 2026: What Accountants Should Check
The query “generally established VAT” usually refers to VAT accounting by a taxpayer applying the generally established taxation procedure. However…
IIT Amount in Kazakhstan in 2026: How to Determine and Verify the Calculation
The IIT amount is the final individual income tax calculated in respect of a specific individual's income for the relevant tax…
Inventory Count Report in Kazakhstan: How an Accountant Should Prepare It in 2026
An inventory count report is a general term for documents in which a commission records the actual availability and condition of assets or liabilities and then…
VAT Documents in 2026: What to Choose and Where to Find Them in 1C for Kazakhstan
The query “VAT document” may refer not to a single universal document, but to a group of documents, reports, and data processors in 1C for Kazakhstan. The choice depends on…
VAT in Tenge: How to Calculate and Recognize the Amount in Accounting in 2026
VAT in tenge is the amount of value added tax expressed in Kazakhstan’s national currency. For an accountant, the practical question usually concerns…
1C Courses in Kazakhstan: How an Accountant Can Choose a Program in 2026
A 1C course should be selected based on job responsibilities, the configuration used, and the current level of proficiency. For an accountant in Kazakhstan who is just starting to…
Self-Employed Individual’s Declaration in Kazakhstan in 2026: Who Is Required to File
The status or commonly used designation “self-employed” does not in itself mean that an individual is automatically required to submit an income and…
CIT BCC in Kazakhstan in 2026: How to Select the Code and Verify the Payment
The CIT BCC is a detail used to allocate a corporate income tax payment to the appropriate type of budget revenue. The same code must not be specified without considering…
💼 Need help with 1C or accounting? Слава КВЦ — many years of 1C practice in Kazakhstan. Explore the annotated Tax Code of RK 2026 or ask in the BuhGPT chat — answers in seconds.