Tax Code of the Republic of Kazakhstan: 2026 practice and preparation for 2027. Annual report

Programme

Changes to the main taxes and preparing for 2027

1. Day — lecturer Svetlana Khasanovna Kim

1. 1. Tax administration and control

• The new, amended structure of the Tax Code.
• The Risk Management System (RMS) and the move to exclusively unscheduled inspections.
• The electronic invoice as the main accounting document. Current rules.
• Automated VAT control: the rules of the AK ESF and the E-Tamga system. Lowering the VAT threshold to 10,000 MCI.

2. 2. Corporate income tax (CIT)

• The new grid of differentiated rates: 3%, 6%, 5%, 10%, 20% and 25%
• where does your business fall?
• Advance payments and new rules for including income in aggregate annual income.
• Changes in deductions and adjustments. A ban on deductions when purchasing from taxpayers using the special tax regime under a simplified declaration.
• Specifics for the social sphere and calculating CIT on non-resident income (form 101.04).

Changes to Individual Income Tax (IIT) and Social Tax

• Introducing a progressive scale of IIT rates: 5%, 9%, 10% and 15%.
• Moving from adjustments to reducing taxable income.
• New personal tax deductions (basic, social, for social payments)
• who is entitled?
• Social tax: a new calculation of the threshold limit at 14 MCI.
• Abolishing universal declaration: who retains obligations under forms 250.00 and 270.00.

3. Value added tax (VAT)

• New VAT rates: 0%, 5%, 10%, 16%.
• Rules for determining the date and amount of turnover.
• A change in the conditions for offsetting VAT.
• VAT and the electronic invoice for a non-resident: critical nuances.

4. Property taxes, excise duties and the special tax regime

• Excise duties and introducing a «luxury tax».
• Transport, land taxes and property tax: what has changed.
• 3 approved types of special tax regime: application rules and transitional provisions.

5. A look to the future: Taxation in the Republic of Kazakhstan for 2027

• Forecasts for the Monthly Calculation Index and the minimum wage for 2027.
• Which changes the accounting department and automation of records need to be prepared for already now.

«Closing 2026: preparing for the annual reporting, the transition period to the new Tax Code and reviewing complex situations»

Lecturer — Marina Ryzabayeva

Block 1. Express audit 2026: how to close the current year without fines and additional assessments

What it's about: A step-by-step algorithm for reconciling the main tax registers, closing receivables and payables before moving on to the annual reporting.

Why the participant needs this:

It will allow you to identify current-period errors before submitting declarations, correctly write off bad debts and fix tax bases without the risk of falling under initial desk control.

Block 2. The main rules of 2026 administration: automatic

«zero returns», abolishing withdrawal and strict deadlines What it's about: A review of the new mechanics for submitting tax reporting forms: automatically generating a zero return if deadlines are missed, completely abolishing the return-withdrawal service, and abolishing extensions of submission deadlines.

Why this matters for the participant: A mistake in the tax authority code or a late day of submission will now cost many times more. Participants will learn how to set up their personal cabinet (KNP/ISNA) and team processes to avoid automatic «zero returns» and the inability to withdraw an erroneous report.

Block 3. The transition period to the new Tax Code: painless adaptation and switching regimes

What it's about: The mechanics and deadlines for submitting notifications of the applicable regime (simplified declaration, special tax regime for the self-employed, generally established regime). The procedure for correctly transferring balances and recognising income and expenses at the junction of the two codes.

Why the participant needs this: It will give a clear «roadmap» for changing or confirming the tax regime without the risk of being automatically transferred to the generally established regime with the maximum tax burden.

Block 4. New rates, progressive scales and deductions: recalculating the tax burden

What it's about: A practical review of the changes to key taxes — the VAT rate (16%), the progressive IIT scale, updating basic and social deductions (30 MCI), lowering the social tax rate (6%) and new terms for CIT.

Why the participant needs this: It will help you recalculate the company's budget for the coming year in good time, restructure the payroll fund calculation and avoid a shortage of working capital due to the new rates.

Block 5. VAT and electronic invoices in the transition period: working through complex deals What it's about: A review of borderline transactions at the junction of 2026 and 2027 — advances,

long-term contracts, non-resident services, adjustments to the amount of turnover and

offsetting VAT under the new rules.

Why the participant needs this: It will eliminate VAT gaps, double taxation and disputed situations with counterparties when issuing invoices at the junction of periods.

Block 6. Large-scale optimisation of tax reporting forms: a 30% reduction in declarations and new data-collection rules

What it's about: An overview of abolished and merged reporting forms (including the transformation of tax reporting forms 100.00, 270.00, 400.00, 910.00 and others).

Why this matters for the participant: It will protect you from submitting outdated or invalid forms and save the accountant's working time by understanding the new structure of declarations.

Block 7. Reviewing complex cases and precedents from a tax consultant (a «Question and Answer» session)

What it's about: Analysis of ambiguous situations from practice: accounting for CIT deductions when purchasing from persons under the special tax regime, field tax inspections based on the tax-burden coefficient (TBC) and court practice.

Why this matters for the participant: Ready-made solutions for the most non-standard and risky situations in participants' businesses, with personal questions reviewed right at the seminar.