Certificate of Completed Works: What You Are Signing and When a Signature Binds

Most often, people come with a question about the certificate of completed works after the document has already been signed or, conversely, when they do not want to sign it because the result is not what was agreed. The customer is looking for an answer to a simple question: what have I confirmed with my signature, and can I still make a claim against the contractor. The contractor sees the situation from the other side — how to prove that the works were delivered if the customer evades signing.

From this article you will get guidance on each stage: what information makes the certificate of completed works a working document, how acceptance under a construction contract differs from acceptance of services, what a signature with reservations changes, and what consequences a refusal to sign carries for both parties. We will separately examine the unilateral certificate, signs of forgery, and the tax side of the matter for an entrepreneur.

Certificate of Completed Works: Why It Is Needed and the Consequences of Signing

Under the Civil Code of the Republic of Kazakhstan, contracting is formalised by a contract, and performance of the obligation is confirmed by a certificate of completed works. It records the scope, composition and result of the works delivered by the contractor and accepted by the customer. The certificate confirms performance of the obligation and serves as the basis for payment. Without a signed certificate, it is difficult for the contractor to prove that the works were performed, and for the customer to prove that they are entitled to demand that defects be remedied.

The significance of the certificate of completed works goes beyond formality. By signing it, the customer accepts the result: they confirm that the works were performed in the agreed scope and of proper quality. From that moment the contractor's obligation is deemed performed, and the customer must make payment in the manner and within the time limits set by the contract.

• whether the list and scope of works match the terms of the contract and the estimate;
• whether the date and place of drawing up, the details of the parties and the grounds are stated;
• whether the identified defects and the deadlines for remedying them are recorded;
• whether there is a reference to documents confirming the quality and conformity of the result;
• whether the act is not being signed for work that has in fact not been performed;
• whether a copy of the act signed by both parties has been retained.

What must be in a work completion act for it to have force

A work completion act confirms that the contractor has delivered the result and the customer has accepted it. The document must make it possible to establish who accepted what and when, otherwise in a dispute it is difficult to prove performance or its absence. The content of the act is based on the general requirements for primary accounting documents and on the terms of the contract.

Mandatory details: the names of the parties with their IIN or BIN, a reference to the contract (number and date), the list and volume of work performed, the date of drawing up, and the signatures of authorised persons. If the contract provides for a seal, its impression is also affixed. It is useful to set out the requirements for the act in the contract so that the parties agree the form of the document in advance.

• the name of the customer and the contractor with their IIN or BIN
• a reference to the contract: number and date
• the list and volume of work with units of measurement
• the date of drawing up and the date of acceptance
• signatures of authorised persons, and where necessary — seals

Work completion act under a contract for work and under a contract for services: what is the difference

A work completion act under a contract for work records a material result: the item has been manufactured, the repair has been completed, the facility has been built. In a contract for services there is no result in the form of an item — the value lies in the activity of the performer itself: consultation, training, carriage. The contractor delivers a result, the performer reports on the process. The Civil Code of the Republic of Kazakhstan regulates contracts for work separately from remunerated services, and this determines what the customer's signature confirms.

That is why an act of services rendered and a work completion act are assessed differently in court. Under a contract for work, the customer is entitled not to sign the act if the result does not conform to the contract or has defects that prevent its use for its intended purpose: without acceptance the obligation is not considered performed. With services, refusal is weaker — the argument is that the service was not rendered or was rendered not in the agreed volume, since it is harder to verify the quality of the activity.

• Contract for work: the material result matters, its conformity to the terms and the possibility of using it for its intended purpose.
• Services: the process itself and its useful effect matter; there is no separate materialised result.
• Refusal to sign: under a contract for work it rests on defects in the result, under services — on the service not being rendered or being rendered incompletely.
• Acceptance act: records the transfer of the object or stage, but does not replace the work completion act as to volume and cost.
• Judicial assessment: under a contract for work the quality of the result is examined, under services — confirmation of the actions performed.

The distinction is drawn by the substance of the obligation, not by the name of the document.

Form of the act of completed works: mandatory template or free form

There is no mandatory single form of the act of completed works in the Republic of Kazakhstan: the Ministry of Finance has approved the standard form R-1, but the parties may use their own unless otherwise follows from the contract. However, a primary accounting document must contain the mandatory details, and business customs point to the usual set of terms. There is no form, but there are requirements as to content.

In practice the form is determined by the contract. If the contract names a form or contains a template, departing from it is risky: the counterparty may refuse to accept the document and return it for re-execution. If the contract is silent, the act must allow the parties, the object, the scope and period of the works, their result and the absence of claims to be identified.

• Names of the parties with their details (IIN and BIN, addresses)
• Reference to the contract: number and date
• List of works, their scope and period of performance
• Cost of works as a separate line and the total
• Absence or presence of claims as to quality and deadlines
• Signatures of authorised persons and the date of signing

When the customer is entitled not to sign the certificate of completed works

The ground for refusing to sign the certificate of completed works is defects that make the result unfit for the use envisaged by the contract, or a mismatch between the scope or quality of the works and the terms of the contract. Under the Civil Code of the Republic of Kazakhstan, a customer who discovers such violations on acceptance is entitled to submit a reasoned refusal. Refusing to sign the certificate without explaining the reasons is risky: silence may be treated as evasion of acceptance, and the court may deem the works accepted.

The reason is stated in writing: specific comments with reference to the clauses of the contract, the design documentation, the estimate or inspection reports. General wording such as "the works were performed poorly" will not be accepted by the court — it must be tied to facts: what scope was not performed, what defects were identified, and in what way the deadlines were breached.

A signature on the certificate without reservations almost always means that you have accepted the works and can no longer raise obvious defects that could have been noticed on ordinary acceptance.

Certificate of completed works signed with comments: what this changes

The customer's signature on the certificate with a reservation means that the result has not been accepted in full. The customer confirms that the works were performed but records disagreement with their quality or scope. This is not a refusal of the contract or termination of the transaction: the interest in the result remains, so the works are accepted with the right to raise claims for remedying defects. Such a document is called a certificate of completed works with comments.

Reservations are entered into the certificate at the time of acceptance, not afterwards. A customer who has accepted the works without checking them loses the right to rely on obvious defects that could have been discovered by an ordinary method of acceptance. Therefore, the list of comments must be specific and relate to defects that were not hidden.

• A list of specific defects stating their location and nature
• A reference to the term of the contract, design documentation or mandatory requirement that has been breached
• The period within which the contractor must remedy the defects
• A note that the customer accepts part of the works without comments
• A statement of the customer's right to demand a proportionate reduction in price or reimbursement of expenses
• The date the comments were drawn up and the customer's signature with a transcript

If the contractor does not sign the certificate of completed works: risks for the customer

Evasion of signature by the customer does not turn completed works into uncompleted ones. Under the Civil Code of the Republic of Kazakhstan, the contractor is entitled to draw up a unilateral certificate if the customer has unreasonably refused acceptance; such a document serves as evidence of delivery of the result. If the works have actually been performed and the result is with the customer, the customer must pay for them even without a signed certificate.

If the contractor does not sign the certificate, this is less common but also creates risks: this is usually how the scope or quality of a completed stage is disputed. It is important for the customer to record objections in writing and not to pay twice for what has already been accepted by another document.

• notification to the contractor that the result is ready for acceptance, with confirmation of dispatch
• the certificate sent to the customer and the customer's written reasoned objections
• correspondence on agreeing the scope, deadlines and comments
• payment documents stating the purpose of payment
• documents on the actual transfer of the result and access to it
• an expert's opinion on quality and scope if a dispute has already arisen

Unilateral certificate of completed works: when the court recognises it as valid

The contractor draws up and signs a unilateral certificate of completed works without the customer when the customer evades acceptance. Its validity depends on compliance with the procedure established by the contract and the Civil Code of the Republic of Kazakhstan, not on signature by one party. The court assesses the certificate together with evidence of dispatch of the notification, the customer's reasoned refusal and actual use of the result of the works.

The key condition is that the contractor notifies the customer that the works are ready for delivery and summons the customer to acceptance. If the customer fails to appear or unreasonably refuses to sign the certificate, the contractor draws it up unilaterally. The certificate does not automatically become indisputable, but it is recognised as evidence of delivery until the customer rebuts it with reasoned objections.

• recording the customer's summons for acceptance with proof of delivery
• a unilateral act with attached correspondence and notices
• a reasoned refusal by the customer listing specific defects
• evidence of the customer's actual use of the result
• correspondence on partial payment or the signing of interim acts
• a pre-trial claim and the response to it as part of the evidence

Forgery of a work completion act: how to spot it and what to do

A forged act is identified by discrepancies in dates: the act was drawn up before the work actually finished, and the acceptance date does not match the work log or the correspondence. A mismatch between the scope of work stated and what was actually performed is also a red flag. Acceptance is governed by the Civil Code of the Republic of Kazakhstan, and the act must reflect the result actually delivered.

The second sign is the signature of a person without authority: an employee without an order appointing them as director or a power of attorney from the customer does not create obligations for the organisation. Forgery is often accompanied by the absence of a name transcript, a mismatch with signature samples, or a facsimile used without agreement.

The third sign is the absence of a power of attorney or its expiry, or a reference to a position that does not exist in the staffing table. The check is to request the appointment order and the power of attorney from the counterparty. If the documents are not provided, the question of falsification arises.

• Record the discrepancies in dates and scope by comparing the act with the work log and correspondence
• Request the appointment order for the signatory and the power of attorney from the counterparty
• Send written objections to the act and a statement of falsification
• File a motion for a handwriting and technical examination of the document
• File a statement with law enforcement agencies about the forgery of the document
• Keep the originals of the act and signature samples for comparative examination

The work completion act and taxes: what an entrepreneur needs to know

The work completion act is a primary accounting document recording the performance of obligations under a contract. For the customer, it is the basis for recording the transaction in accounting and claiming expenses as deductions; VAT is credited against the electronic invoice if the contractor is a VAT payer. Without a properly executed act, confirming expenses is difficult, and deductions may be challenged during an audit.

For the tax authority, the act confirms the reality of the transaction and its connection with business activity. The mandatory details are: the names of the parties, a description and scope of work, the date, a reference to the contract, and the signatures of authorised persons. Without these, or if signed by an unauthorised person, the document loses its evidentiary force.

• refusal to recognise expenses for tax purposes;
• exclusion of VAT from the credit during an audit;
• claims regarding a transaction with signs of unreality;
• difficulties in recovering payment or returning an advance;
• loss of the right to rely on obvious defects in the work.

The work completion act as evidence in court: how to use it

The act of completed works confirms that the parties have recorded the scope, quality and timing of performance. An act signed without objections means that the customer has accepted the result and has raised no claims. At the same time, the act does not prove payment: the transfer of money is confirmed by payment documents, a receipt or a bank statement, while the existence of a contract is confirmed by the text of the agreement, correspondence or an invoice.

As evidence, the act is assessed alongside other materials: the court checks whether the document was signed by an authorised person, whether there is a seal impression, and whether the list of works corresponds to the subject of the contract. Where doubts arise, a handwriting or technical expert examination is ordered. The court examines the customer's reasoned refusal on the merits: if the objections are substantiated, the unilateral act is not accepted in the disputed part.

• correspondence between the parties on the progress of works and comments on the result
• defect reports, instructions and site work logs
• payment documents: statements, receipts, invoices for payment
• expert opinions on scope, quality and cost
• witness testimony of persons present at acceptance
• other documents confirming or refuting performance

A work contract and acceptance of works are governed by the Civil Code of the Republic of Kazakhstan.