On 14 October 2026, in Astana, representatives of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan and Huawei Technologies Kazakhstan discussed…
A medical and social assessment conclusion may be appealed no later than three months: a citizen or their legal representative has the right to apply for a review…
The tax agent calculates IIT on a payment to an individual treated as a non-resident in relation to the specific transaction, taking into account…
A cash register receipt is a document generated by the cash register system when a payment is registered. The accountant must ensure not only that the receipt has been issued to…
A balance sheet is a report that shows an organization’s financial position as at a specific date: it reflects assets, liabilities, and equity. When…
International Financial Reporting Standards (IFRS) financial statements are financial statements prepared in accordance with the applicable international…
An individual’s tax liability in Kazakhstan is determined by the type of income, property or activity and the circumstances of the specific tax period.…
The phrase “stocktaking completed” does not in itself confirm that its results have been fully documented and recorded in the accounts. For an accountant, it only means…
In 2026, an organization should choose and configure 1C so that the system supports the maintenance of accounting documentation and the consolidation of data on taxable items…
In 2026, the abbreviation “OSU” does not refer to a clearly defined standard 1C report. Articles 128, 150, 668 and 780 of the Tax Code of the RK regulate, respectively, the refund…
In 2026, a purchase in 1C is recorded on the basis of documents confirming the specific business transaction, taking into account the terms of the agreement and the adopted…
In 2026, if a marking code error occurs in 1C, the accountant must check the product group, the document details, its status, and the result of data exchange with the IS MPT…
In 2026, a sale in 1C is recorded using a sales document based on the actual terms of the transaction: under the Tax Code of the RK, a sale is defined as the shipment or transfer…
In 2026, the standard VAT rate in Kazakhstan is 16%. For tax applications and claims for the refund of excess VAT submitted before 1 January 2026…
In 2026, businesses keeping accounting records in Kazakhstan should choose a localized 1C configuration for the RK, with licenses appropriate for the number of users and…
In 2026, cost in 1C is calculated after all costs relating to the period have been recorded and the closing operations provided for by the configuration have been completed;…
In 2026, a transaction is recorded in 1C according to its actual substance and the supporting source document: the accounting records must make it possible to confirm the fact…
In October 2026, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan held an explanatory seminar on changes to the new Tax Code regarding…
In 2026, Article 833 of the Tax Code of the Republic of Kazakhstan does not establish the purpose, completion procedure, or filing deadline for Form 101.04: it regulates only the…
In 2026, the “completed” status in 1C means that a field or parameter contains a value, but the accountant must separately verify whether this value is correct. This…
In 2026, a line in 1C may refer to a field, a tabular section entry, a report item, or a connection parameter—the exact meaning is determined by the context of the message.…
In 2026, expenses for goods, work, and services in 1C are recorded according to their economic substance and allocated to the relevant accounting object; for tax purposes…
In 2026, tax deductions should be reconciled separately by calculated, assessed, and paid amounts: the meaning of each indicator is established by Article…
In 2026, foreign currency transactions are recorded in tenge for tax accounting purposes, while exchange differences are accounted for in accordance with the applicable financial…
In 2026, the word “deleted” in 1C means that the program is reporting the deletion, marking for deletion, or absence of a specific object; the exact meaning…
In 2026, the designation “2 in 1C” does not in itself establish a tax rule: first, it is necessary to determine whether it refers to the software version, a second…
In 2026, for an accountant, a tax amount may be calculated, assessed, or paid: each of these indicators is determined under separate rules and…
In 2026, income from renting out an apartment may be accounted for under the special tax regime for self-employed individuals only if this activity is included in…
In 2026, a delivery note in 1C is prepared using a goods sale document: specify the company, customer, warehouse, goods, quantity and price, then post…
In 2026, the query “1 in 1C” does not in itself refer to a specific accounting operation, setting, or accounting rule: the digit may be part of an account number,…