KAZAKHSTAN ACCOUNTING FORUM

By the end of 2026, the first results of applying the new Tax Code of the Republic of Kazakhstan can be summarized. The Forum program is dedicated to analyzing the practical aspects of applying the new Tax Code provisions, reviewing trends in the emerging judicial practice, and preparing for the expected changes of 2027. The tax service widely uses digital tools and control and analytical systems in its work, including those based on big data analysis, which make it possible to promptly and efficiently track commodity and financial flows and obtain consolidated information about taxpayers. The development of automated systems provides tax authorities with greater inspection capabilities while presenting businesses with new challenges.

THE KAZAKHSTAN ACCOUNTING FORUM is an event bringing together chief accountants, financial directors, representatives of working groups on the refinement of the new Tax Code – practicing experts and leading tax consultants – to discuss current issues of accounting, taxation, and digitalization.

VENUE: Astana, Conference Hall of the Diplomat Hotel, 29/1 D. Kunaev Street. + ONLINE broadcast.

Expert practitioners have been invited to deliver presentations.

PROGRAM:

SESSION 1: CHANGES IN THE TAX LEGISLATION OF THE REPUBLIC OF KAZAKHSTAN EFFECTIVE

FROM 2026

• Corporate income tax (CIT) and VAT: nuances of the new Tax Code. Taxpayers, objects of taxation, the formula for taxable income/loss. Aggregate annual income. Specifics of determining income/deductions. Reduction of taxable income. Losses. Procedure for calculating and deadlines for paying CIT. CIT withheld at the source of payment. Specifics of CIT taxation under long-term contracts. Specifics of CIT taxation on the profits of controlled foreign corporations (CFCs).
• Problematic issues of calculating and paying VAT in 2026. VAT registration and the threshold limit. Automated control of ESF issuance. Grounds for additional CIT and VAT assessments.
• Procedure for determining income from capital gains. Procedure for calculating and paying VAT. Determination of the amount of taxable turnover and imports. Turnovers taxed at the zero rate. Non-taxable turnover and imports. VAT offset. Specifics of VAT taxation on the export and import of goods, performance of works, and provision of services within the EAEU.
• New approaches to desk control and problems of regulating the pre-trial appeal procedure.
• Judicial practice on tax disputes: key changes and trends. Practice of appealing the results of tax audits. Administrative and criminal liability based on the results of tax audits. Recommendations on building a tax risk management system.

SESSION 2: DIGITALIZATION OF TAX ADMINISTRATION AND ELECTRONIC DOCUMENT FLOW

• Tax policy to protect the company's tax risks. Recommendations on business restructuring and optimization of tax liabilities. Top 10 schemes used by taxpayers and their risks. Business splitting: new rules and consequences. Tax risk analysis: loan forgiveness, reclassification of transactions, and other cases. Tax risks in the use of electronic documents: how to avoid errors and fines. Electronic sick leave certificates and their accounting in bookkeeping practice.

• Electronic document flow: new formats and requirements. New requirements for the content and format of electronic documents and their application in practice. Specifics of document flow for exports to and imports from EAEU countries. Automation of VAT refund processes (e-Tamga IS). Application of the National Catalogue of Goods. Specifics of using online cash registers (online CRMs).

• Personal income tax (PIT) in 2026-2027. Determination of taxable income at the source of payment. Problematic issues of taxation of individuals, procedure for applying deductions and adjustments. Procedure for confirming deductions. PIT and social tax declaration. Declaration of income and assets. Employer expenses that do not constitute employee income. Application of tax exemptions. Practical recommendations on applying the new norms and complying with the requirements of tax legislation.

SESSION 3: ACCOUNTING AND REPORTING IN THE CONTEXT OF DIGITALIZATION

• New requirements for financial statements and tax policy: digital transformation, IFRS 16 and their impact on management decisions. New financial reporting standards and their impact on management and tax reporting. Mandatory transition to electronic digital signatures and electronic submission of reports. Integration of accounting and tax accounting into a digital format. Requirements for transparency and tracking of changes in accounting policy. Practical application of IFRS 16 "Leases." Practice of adapting accounting systems and automation to new requirements. Preparation for IFRS 18.
• Effective tax accounting policy and tax risk control. New accounting standards and their application in practice. Digitalization and automation in the formation of accounting policy.
• Update of the Standard Chart of Accounts (digital financial assets, digital tenge).
• Digital format of desk control and state audit.
• ACCA qualifications: the accountant in the era of digital transformation. New edition of the professional standard "Accountant." Requirements for the formation of educational programs. Recognition of professional qualifications of employees (Order of the Minister of Finance of the Republic of Kazakhstan No. 7 of 8 January 2025).

SESSION 4: INTERNATIONAL TAXATION AND TAX REFORMS

• International taxation in the Republic of Kazakhstan: application of double taxation avoidance agreements. Procedure for applying the MLI (Multilateral Instrument) in Kazakhstan. Income from Kazakhstan sources: taxation of passive income, application of tax exemptions under the MLI convention. Beneficial owner of income: new rules and judicial practice.

• Tax risks during audits: how to prepare and avoid fines. Expenses for services vs. taxation of royalties at the source of payment. Challenging the beneficial owner. Deductibility of intra-group expenses for CIT purposes. VAT refund. Supplier reliability and fictitious transactions.

• Corporate income tax. Income included in aggregate annual income. Expenses deductible. Grounds for additional CIT and VAT assessments. Judicial practice on international taxation.

• Taxation of non-residents in light of the new Tax Code of the Republic of Kazakhstan: comments and recommendations. Reassessment of the tax position of non-residents. Determination of the place of sale. Specifics of taxation of a foreign company engaged in electronic commerce in electronic form. Procedure for taxation of foreign persons.

SESSION 5: TAX REFORM AND SPECIAL REGIMES

• Special tax regimes: conditions of application, transitions between regimes, VAT accounting, and changes from 2027. The "Retail Tax" special regime. Special tax regime under the simplified declaration. Special tax regime for self-employed persons.
• Recommendations for chief accountants on building a tax risk management system.
• Documentation for sales through a marketplace. Tax accounting for e-commerce entities. New taxation rules for trade with the Russian Federation through electronic platforms. New rules for cross-border e-commerce in the EAEU.
• Comments on changes regarding special economic zones (SEZs) and investment contracts.
• Recommendations for chief accountants on building a tax risk management system.

ONLINE PARTICIPATION COST: 95,000 tenge

REGISTRATION on www.seminar.com.kz;

or call +7 717 264 05 42; +7 717 264 05 93

E-mail: conference@seminar.com.kz