Verified on release 3.0.74.2 of "Accounting for Kazakhstan" (edition 3.0).
You received a letter from the tax authority: a discrepancy in CIT deductions for the year. You open declaration 100.00, and the expense amount there is larger than you expected. Where did it come from? In which month? On which account did tax accounting "drift away" from accounting? Opening the turnover sheet and leafing through documents takes hours. Instead, you open "Account Analysis (tax)" for account 7010, see the monthly turnovers precisely in the tax valuation, drill into the suspicious month — and within five minutes find the document where the TA amount didn't match the accounting amount. From there — down to business.
1. Purpose
The report shows turnovers and balances for a single account in tax accounting data (CIT accounting) for a period, broken down by corresponding accounts and with any level of detail — by subconto, by periods, by documents. It's the same "Account Analysis," but it takes not the accounting amount but the TA amount. The main task is to see what the tax base is composed of and to find where TA diverged from accounting.
2. Where to find it
- Reports → Standard reports → Account Analysis (tax) — the main path.
- Also the section Taxes → Tax accounting reports (in some interfaces the report is placed there too, next to the CIT calculation).
- To open it quickly right in 1C: Tools (or Main menu) → "Navigate by navigation link" and paste:
e1cib/list/Отчет.АнализСчетаНалоговый
The report opens as a settings form — you don't need to create any documents, you immediately select the parameters and click "Generate".
2a. How to find out your release
Click "Help" → "About the program" (or the "i" icon in the top right corner). In the window that opens you'll see two lines: the platform version (for example, 8.3.24.x) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". It's the second line that matters: the instruction is written for it. If your release is newer, the layout of the fields may differ slightly, but the logic is the same.
3. How to fill it in (report settings)
The report is not posted — you set the parameters and generate. Let's go through each field.
| Field | Why it matters and what happens if you get it wrong |
|---|---|
| Period (REQUIRED) | Dates "from" and "to". The report takes turnovers strictly within the period. Set a month instead of a year — and you won't see the annual base and will decide that "everything checks out," while the discrepancy is in another quarter. To reconcile with the CIT declaration, set the entire tax year (01.01–31.12). |
| Account (REQUIRED) | The account you're analyzing, from the standard RK chart of accounts: 1210, 1330, 3310, 6010, 7010, etc. An empty account — the report won't generate. Pick the wrong account (for example, 7210 instead of 7010) — you'll see the wrong expenses. |
| Organization (REQUIRED if there are several in the database) | Filter by legal entity. If there are several organizations in the database and the field is empty — amounts will "stick together" across all of them at once, and the figures won't match any declaration. |
| Indicators | What to display. In the tax report this is primarily the TA amount (tax accounting). Additionally you can enable AA (accounting) and differences (PD — permanent, TD — temporary), to immediately see where and by how much TA differs from AA. Don't enable the differences — and you won't understand the nature of the discrepancy. |
| Grouping (by subconto) | Expands the account by analytics: 7010 — by item groups, 1210 — by counterparties and contracts. Without grouping you'll see only the account total — you'll have to hunt for the culprit manually. |
| Grouping by periods | By days / weeks / months / quarters. To find "in which month it drifted," set by months. |
| Filter | Narrow down to a specific subconto (one counterparty, one item group, one division). Useful when the account is "fat" and you can't take it all in by eye. |
| Corr. accounts | Whether to show the breakdown by correspondence. Leave it enabled — it's exactly what explains where the turnover came from (from 1330 to 7010 — cost of goods written off, etc.). |
After setting up — the "Generate" button. The "Settings" button (or "Show settings") opens the advanced mode, where all groupings, filters, formatting and saving of the report variant are available.
4. A worked example with figures
Situation. LLP "Aktau-Stroy", a VAT and CIT payer. We check account 7010 "Cost of goods sold" for 2026 before submitting declaration 100.00. The VAT rate in 2026 is 16%, but the cost of goods is recorded without VAT, so the net value matters here.
Over the year, goods were sold in the item group "Building materials" whose cost in accounting is 12,000,000 ₸. But part of the goods (entertainment excess) worth 500,000 ₸ is not attributed to deduction in tax accounting. That means the TA for 7010 should be 11,500,000 ₸, and the difference of 500,000 ₸ is permanent (PD).
We generate "Account Analysis (tax)" for account 7010, period — the year, grouping by subconto "Item groups", by months, with indicators AA / TA / PD.
The report shows for the group "Building materials":
| Indicator | Debit 7010 |
|---|---|
| AA | 12,000,000 ₸ |
| TA | 11,500,000 ₸ |
| PD | 500,000 ₸ |
The correspondence in the report is from the credit of 1330. You expand by months — and see that the entire PD sits in March. You drill in (double-click) into March → into the document "Write-off of entertainment expenses" and confirm: the TA amount there is manually zeroed out, PD = 500,000 ₸.
The postings that the report aggregates (in the AA and TA breakdown):
| Dr | Cr | AA amount | TA amount | Comment |
|---|---|---|---|---|
| 7010 | 1330 | 11,500,000 ₸ | 11,500,000 ₸ | Cost accepted for deduction |
| 7010 | 1330 | 500,000 ₸ | 0 ₸ (PD 500,000) | Cost not going toward CIT deduction |
Bottom line: declaration 100.00 will show 11,500,000 ₸ (the TA amount) in the sales expenses line, not 12,000,000 ₸. The "Account Analysis (tax)" report showed this on a single screen.
5. What the report can do (use cases)
This is a universal standard report — "operation types" here are replaced by usage scenarios:
- Reconciling TA and AA for any account (by enabling the indicators AA, TA, PD, TD).
- Decoding the tax base — what the income (6010) or deduction (7010) is composed of.
- Controlling balances in TA — for example, goods on 1330 in tax valuation.
- Finding the culprit document of a discrepancy through drilling into the detail (double-click → account card → document).
- Breakdown by subconto — counterparties (1210, 3310), item groups (6010, 7010), divisions.
- Month-by-month dynamics — where exactly in the year the difference appeared.
6. What is produced when generating
Important: this is a report, not a document. It does not create postings, does not generate an ESF or SNT and does not make register movements — it only reads already recorded data. The source of the figures is the accounting register, where the AA and TA amounts (as well as PD and TD) are stored for each posting. The report displays:
- debit and credit turnovers of the selected account in the TA valuation for the period;
- opening and closing balances of the period;
- correspondence with other accounts;
- detail by subconto and periods according to the settings;
- with the indicators enabled — separate columns AA, TA, PD, TD for reconciliation.
If the data in the report seems wrong — fix the documents, not the report: it is always merely a mirror of the postings.
7. Printed forms
The report has no separate form — the generated table itself is printed. Available:
- Print (the "Print" button / Ctrl+P) — sending the table document to the printer.
- Save as… — export to Excel (.xlsx), .mxl, .pdf, .html for reconciliation and sending.
- Send by email — as an attachment from the report form.
- Saving a settings variant — so you don't have to configure it again (the "More → Save report variant" button).
8. Common mistakes
"The 'Account' field is not filled in" (or the report generates empty). You didn't select an account or selected a group of accounts with no data. Specify a concrete account from the RK chart of accounts.
The report is empty even though there are turnovers. Most often the period is too narrow or there's an extra filter (for example, by a counterparty that isn't in these operations). Remove the filter, widen the period, check the selected organization.
TA amounts don't match the CIT declaration. Usually the reason is that you're looking at AA, not TA: enable the TA indicator and PD/TD. The second reason is that the period isn't equal to the tax year. The third — no organization is selected, and the amounts have been combined across several legal entities.
TA = AA everywhere, although there should be differences. That means in the documents that need permanent/temporary differences, the TA amounts were entered equal to AA. Fix the source documents — the report only shows what's recorded in them.
"Tax accounting data not calculated / does not match". Month-end closing or the routine operation for calculating TA has not been performed. Run "Month-end closing" for the required period and regenerate the report.
9. FAQ
How does "Account Analysis (tax)" differ from the regular "Account Analysis"? The regular one shows accounting amounts. The "tax" one emphasizes tax accounting (TA) data for CIT and lets you display the TA, PD and TD columns alongside AA to see the discrepancy.
Does the report create postings or an ESF? No. It's a standard report: it only reads already recorded postings. It generates neither postings, nor an ESF, nor an SNT.
Why is the TA for 7010 less than the AA? Part of the expenses is not accepted for CIT deduction (above-limit, entertainment excess, not supported by documents). The difference is shown as permanent (PD).
How do I find the document because of which TA and AA diverged? Generate the report with a breakdown by months and subconto, find the row with a nonzero PD/TD and double-click — you'll drill down to the account card and the specific document.
What period should I set for reconciliation with declaration 100.00? The entire tax year: from 01.01 to 31.12. The CIT declaration is annual, so the turnovers must also be viewed for the year.
Can I view goods balances (1330) in tax valuation? Yes. Specify account 1330, enable the TA indicator — you'll see the balance and turnovers in the tax value of inventory.
Does the 16% VAT rate affect this report? Indirectly. Cost and income are recorded without VAT. VAT (account 3130) is a separate account; it can also be analyzed with this report, but the CIT tax base is formed from amounts without VAT.
Why does the report show zeros after closing the period? Probably no organization is selected, the period is too narrow, or the TA data isn't calculated. Check the settings and run "Month-end closing".
Can I save a setting so I don't have to set it every time? Yes — "More → Save report variant". Next time you'll select the ready variant with the needed account, period and groupings.
How do I export the report for an auditor? The "Save as…" button → Excel or PDF, or "Print". The formatting and groupings will be preserved.
10. Related documents and reports
- Data source — all documents that generate postings with TA amounts: "Sales of goods and services", "Receipt of inventory", "Payroll reflection", "Write-off", "Operation (accounting and tax accounting)" and the routine month-end closing operations.
- Turnover-balance sheet (tax) — an overview of all accounts in TA; from it it's logical to move to "Account Analysis (tax)" for a specific account.
- Account card (tax) — the next level of detail: by month, by documents.
- Subconto analysis / Turnovers between subconto — if you need a breakdown by counterparties or item groups.
- CIT calculation and declaration 100.00 — the end consumers of the data: figures from "Account Analysis (tax)" must match the declaration lines.
How to find out your release. "Help" → "About the program": there the 1C:Enterprise platform version and the configuration release are shown. This guide was prepared and verified on release 3.0.74.2 of the "Accounting for Kazakhstan" (edition 3.0) configuration.