Labor Code of the Republic of Kazakhstan — IPS "Adilet" (Kaz.)
The Labor Code of the Republic of Kazakhstan in Kazakh is available in the official legal system "Adilet". This version is important for those who need to work...
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On Amendments and Additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 30, 2019 No. 40 "On Approval of the Rules for Conducting Currency Transactions in the Republic of Kazakhstan"
The Board of the National Bank of the Republic of Kazakhstan adopted the resolution dated August 27, 2026, No. 105, providing for amendments and additions to…
Corporate Income Tax on Services in Kazakhstan in 2026
The accounting of services for corporate income tax (CIT) purposes in Kazakhstan depends on the substance of the transaction, the counterparty’s status, and tax accounting rules.…
Calculate VAT in 2026: Formulas and Calculation Verification
To calculate VAT in 2026, first determine the amount on which the tax is calculated and the rate applicable to the transaction. For transactions subject to the general rate…
The 1C Platform: How It Differs from a Configuration and Why the Version Should Be Updated
The 1C platform is the software environment in which an application configuration runs: for example, a solution for accounting, trade, or payroll calculation…
“Grey” Salary in Kazakhstan: Risks for Employees, Accountants, and Company Executives in 2026
A “grey” salary is a situation in which part of an employee’s actual remuneration is paid outside the official payroll and HR records. In 2026…
What Changes the New Tax Code Introduces and How It Protects Citizens’ Interests
Where an employee’s annual taxable income exceeds 8 500 MCI, the increased IIT rate of 15% applies only to the excess amount, rather than to the entire income. Up to…
How to Check CSHI Status and Arrears in Kazakhstan in 2026
To find out the CSHI status and check for possible missed payments, personal information from the official service must be compared with payment documents…
Closing an LLP in Kazakhstan in 2026: How an Accountant Should Prepare
It is advisable to begin preparing for the closure of an LLP by reviewing the state of its accounting records and drawing up an action plan. The accountant must determine whether…
Management Accounting in 2026: How to Build a System in a Company
Management accounting is an internal system for collecting and analyzing data that helps managers plan the company’s operations, control costs, and…
CIT Payment in Kazakhstan in 2026: Procedure, Deadlines and Verification
CIT payment in the Republic of Kazakhstan means transferring corporate income tax using the details of the relevant budget payment, taking into account the tax period,…
Electronic Invoice: What Will Change from 13 October?
From 13 October 2026, updated issuance rules and a new electronic invoice form will apply. The changes affect the details and numbering of columns,…
22 Sep '26 New Version 3·1·37·4 "Payroll and HR Management for Kazakhstan" Published on the 1C:ITS Portal 0
On 22 September 2026, a new configuration version — 3.1.37.4 “Payroll and HR Management for Kazakhstan,”… — was published on the 1C:ITS portal for Kazakhstan.
Accounting Specifics in 1C:Accounting for Kazakhstan, Edition 3.0, in 2026
In accordance with Article 503 of the Tax Code of the Republic of Kazakhstan, new rates (16%, 10%, 5%) have been added to the VAT rate directory in standard solutions.
Types of Excisable Operations" reference guide in 1C:Accounting for Kazakhstan — how to fill it out and where it is used
Practical guide to the "TypesOfExciseTaxableOperations" classifier reference in the "Accounting for Kazakhstan" 3.0 configuration: where to find it, how to fill it in, breakdown…
Kazakhstan. XVI Scientific and Practical Conference. The 1C Ecosystem in Education: Building Professional Competencies of Future Specialists, October 16, 2026
On October 16, 2026, Kazakhstan will host the XVI Scientific and Practical Conference dedicated to the role of the 1C ecosystem in education and the development of professional…
Electronic Invoices from 13 October 2026: New Completion Rules, Mandatory Fields and Form Changes
From 13 October 2026, changes to the completion rules and document form must be taken into account when issuing electronic invoices. The basic requirements are established in the…
Excise Tax Declaration (Form 400.00) in "Accounting for Kazakhstan": how to fill out and submit
Practical Guide to the Regulated Report "Form 400.00" (Excise Tax Return) in 1C "Accounting for Kazakhstan" 3.0.74.2: Where to Find It, How to Fill It Out, an Example with…
Meeting Between the State Revenue Committee and Representatives of Huawei Technologies Kazakhstan on the Application of Artificial Intelligence Technologies
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…
Ministry of Labour Explains the Procedure for Appealing Medical and Social Assessment Conclusions
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…
Non-Resident IIT in Kazakhstan in 2026: How to Account for and Report It in Form 200.02
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…
Cash Register Receipt in Kazakhstan in 2026: Returns and Data Corrections
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…
Balance Sheet: Form, Sections, and Preparation Procedure in 2026
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…
IFRS Reporting in Kazakhstan in 2026: How to Prepare and Review It
International Financial Reporting Standards (IFRS) financial statements are financial statements prepared in accordance with the applicable international…
Individual Taxes in Kazakhstan in 2026: How to Check Them and What to Consider
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.…
Stocktaking Completed: How an Accountant Should Verify the Results in 2026
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…
Document "Fixed Assets" in 1C:Accounting for Kazakhstan 3.0: Recognition and Commissioning (Release 3.0.74.2)
Practical Guide to the "Fixed Assets" Document in 1C:Accounting for Kazakhstan 3.0.74.2: Where to Find, How to Fill Each Field, Detailed Example with Journal Entries, Types of…
Attached Files for "Goods Write-off" in 1C:Accounting for Kazakhstan — Complete Guide
Practical Guide to the Service Directory "Write-off of Goods Attached Files": How to Attach Acts, Photos, and Certificates to the "Write-off of Goods" Document, Where They Are…
1C in an Organization: How to Choose and Configure an Accounting System in 2026
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…
OSU in 1C: What the Request Means and Where to Find the Required Report
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…
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