State revenue committee Ministry of finance of the Republic of Kazakhstan
How is the calculation of Individual Income Tax (IIT) for an individual entrepreneur reflected in Tax Form 220.00 for the year 2026 when applying progressive rates of 10% and 15%? Specifically, which portion of taxable income is taxed at the 10% rate and which at the 15% rate, and how is the IIT amount reported in the declaration?
In accordance with Subparagraph 4) of Article 363 of the Tax Code
Is an individual entrepreneur under the General Taxation Regime (GTR) entitled to apply the basic deduction of 30 MCI? In which line (Form 220.00) should it be reported?
In accordance with Subparagraph 1) of Paragraph 1 of Article 401 of the Tax Code, personal tax deductions are defined. According to Article 403 of the Tax Code, the basic tax deduction amounts to 30 times the Monthly Calculation Index (MCI) in effect on January 1 of the relevant...
When generating the report, we entered the necessary data but encountered a problem: the VAT amount eligible for offset in line 300.00.025 of Tax Form 300.00 is inactive.
Lines 300.00.025 and 300.00.026 of Tax Form 300.00 are not filled in automatically; they must be entered manually. This filling procedure aligns with the technical implementation of the format-logical controls
I have jewelry that I've accumulated and that was given to me by my family. Do I need to include it in my asset and liability declaration?
It is indicated at the discretion of an individual as “other” property if the price (cost) per unit of this property exceeds 1000 times the minimum monthly calculation index (MCI) in effect on December 31 of the reporting tax period, provided that the value is determined in the a...
Up to what amount of cash can be reflected in the asset and liability statement?
Cash is indicated in an amount not exceeding the limit of 10,000 times the minimum monthly calculation index established by the law on the republican budget and in effect on December 31 of the year preceding the year of submission of the declaration of assets and liabilities of a...
What documents may customs authorities request to confirm the customs value of goods?
This information is in Kazakh and Russian, but translation into English is not provided.
