1. The short answer
Yes. A company on the general tax regime may deduct expenses on a self-employed person's services for corporate income tax (CIT) — provided the expenses relate to activity aimed at generating income and are supported by documents. The fact that the self-employed person pays their own taxes and does not issue an e-invoice does not deprive the client of the right to deduct.
2. Conditions for deduction
- Link to income. The service is needed for the company's income-generating activity.
- Reality of the transaction. The work was actually performed and paid for.
- Documentary support. A set of primary documents exists (see below).
3. Which documents are needed
- A GPH contract describing the result of the service.
- An act of work performed (services rendered) — the primary accounting document. The self-employed person does not generate the act in the system themselves, so the client company prepares it and the parties sign it.
- An e-Salyq Business receipt — confirms the fact of payment.
- Confirmation of active status of the self-employed person as of the transaction date.
Important: per the State Revenue Committee, the receipt confirms only payment and does not replace the primary accounting document — so the act is still required. More in the article on the e-Salyq receipt for accounting.
4. When the deduction does not apply
If a company operates under the special tax regime based on a simplified declaration, tax is calculated on turnover (income) and expenses are not deducted at all — so for such taxpayers the question of a CIT deduction is moot. Deducting expenses is a feature of the general regime.
5. Common mistakes
- No act of work performed — only a receipt; the expense is hard to support as primary documentation.
- The contractor's active status was not checked as of the transaction date.
- The contract subject describes a process rather than a result — which is also a reclassification risk (see the GPH ban).
- Payment went to a third party rather than the contractor — a mismatch with the receipt.
6. How to simplify the paperwork
Official sources: Tax Code of Kazakhstan (Law No. 214-VIII of 18 July 2025) — deduction rules and special tax regimes; clarifications of the State Revenue Committee (kgd.gov.kz) and tax help on egov.kz. This material is for reference and is not tax advice — for your specific situation, check with the State Revenue Committee or your accountant.