Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You are closing the year and preparing the CIT return (form 100.00). The total annual income in the return does not match the turnover on account 6010 in the trial balance. The difference is 340,000 ₸, and you cannot figure out which counterparty and which document caused it. The trial balance shows only the accounting amount, but you need exactly the tax accounting figure — taking into account permanent and temporary differences. This is where "Subconto Analysis (tax accounting)" comes in: it breaks down turnovers and balances by a single analytics object (counterparty, fixed asset, item group) across three indicators at once — TA, PD, TD — and across all accounts where this object "appeared".
1. Purpose
The report shows movements and balances for the selected type of subconto (analytics) in tax accounting data: turnovers, opening and closing balances, broken down by accounts and by the indicators TA (tax accounting), PD (permanent differences) and TD (temporary differences). It is used to reconcile data for the CIT return and to find discrepancies between accounting and tax records.
2. Where to find it
Section "Reports" → "Standard Reports" → "Subconto Analysis". In the report window, in the data selection field, choose the accounting type "Tax" (in some releases this is a separate line in the report list — "Subconto Analysis (tax accounting)").
The fastest way is via a navigation link. Menu "Tools" → "Go to navigation link" (or Ctrl+click on the address bar) and paste:
e1cib/list/Отчет.АнализСубконтоНалоговый
2a. How to find out your release
"Help" → "About" (or the "i" icon in the top right corner). In the window that opens — the platform version (for example, 8.3.24) and the configuration release ("Accounting for Kazakhstan, edition 3.0, version 3.0.74.2"). All fields, buttons and indicators below are described for release 3.0.74.2. In another release the set of columns may differ slightly.
3. How to fill in (build the report)
The report is not posted or recorded — you set the parameters and click "Generate". Key fields:
| Field | Why it is needed | What happens if set incorrectly |
|---|---|---|
| Period (required) | Sets the turnover interval and balance date. For CIT — from 01.01 to 31.12 of the year. | Too narrow a period — you will lose turnovers, the amount will not match the return. |
| Organization (required if there are several) | Filters data of one company. | You will mix data of two legal entities — the figures will "drift". |
| Types of subconto (required) | The main setting. You choose 1–3 types of analytics (Counterparties, Contracts, Fixed Assets, Item Groups, etc.). The first type is the top level of grouping. | Choose the wrong type — the report will be empty or based on the wrong analytics. |
| Subconto values (filter) | Limits to a single object — for example, one counterparty "Karavan LLP". | Without a filter you get everyone — a sheet of hundreds of rows. |
| Indicators: TA, PD, TD, AA | Checkboxes on the "Indicators" tab. TA — tax accounting amount. PD and TD — permanent and temporary differences. AA = TA + PD + TD. | Uncheck TA — you will not see the tax amount for which you opened the report. |
| Data: amount / quantity / currency | What to output in the numeric columns. By default — amount. | Forget "Quantity" — you will not see the movement in units for goods/fixed assets. |
| Grouping (by subconto) | Whether to expand down to documents within an object. Set "With breakdown by subconto" + detailing. | Without detailing you will not "drill down" to the specific culprit operation. |
| Filter by account | Keep only the needed accounts (6010, 7010, 2420). | Without a filter you will mix incomes, expenses and depreciation in one heap. |
After configuring, click "Generate". A double click on a row opens the drill-down to the source document.
4. Worked example with figures
Situation. The year is closed. On account 6010 "Income from sales" the trial balance shows a turnover of 12,340,000 ₸. In the CIT return the income was calculated as 12,000,000 ₸. We are looking for the difference of 340,000 ₸ for the counterparty Karavan LLP.
Report setup:
- Period: 01.01.2026 – 31.12.2026;
- Subconto type: Counterparties → filter "Karavan LLP";
- Indicators: TA, PD, TD, AA;
- Filter by account: 6010.
What you will see (credit turnovers on 6010):
| Counterparty / document | AA | TA | PD | TD |
|---|---|---|---|---|
| Karavan LLP, total | 4,340,000 | 4,000,000 | 340,000 | — |
| Sale No. 112 dated 15.03 | 4,000,000 | 4,000,000 | — | — |
| Sale adjustment No. 5 | 340,000 | 0 | 340,000 | — |
The difference is immediately visible: the sale adjustment of 340,000 ₸ went through in accounting (income), but in tax accounting it was qualified as a permanent difference (PD) — for example, a gratuitous transfer not recognized as income in tax accounting. Hence the discrepancy with form 100.00: the return takes the TA (12,000,000) column, while the trial balance shows AA (12,340,000).
Entries of the source documents that the report brought together:
Sale No. 112 (amount excluding VAT 4,000,000 ₸, VAT 16% = 640,000 ₸):
- Dr 1210 Cr 6010 — 4,000,000 ₸ (TA 4,000,000, income);
- Dr 1210 Cr 3130 — 640,000 ₸ (VAT payable, tax accounting for VAT separately);
- Dr 7010 Cr 1330 — cost of sales.
Adjustment (gratuitous transfer 340,000 ₸):
- Dr 1210 Cr 6010 — 340,000 ₸, but with the PD attribute (in tax accounting income = 0).
Conclusion: the discrepancy is explained, the return is filled in correctly, nothing needs to be corrected — you only need to understand the nature of the difference.
5. Use cases (report modes)
This is a report, it has no "operation types", but there are typical modes:
- Reconciliation by counterparty — subconto type "Counterparties" (+ "Contracts");
- Tax depreciation of fixed assets — subconto type "Fixed Assets", account 2420/7210, control of TD between AA and TA depreciation;
- Income by item groups — subconto type "Item Groups", accounts 6010/7010;
- Analysis of differences — enable only PD and TD to see where the records diverge;
- Multi-level analytics — up to three subconto types at once (for example, Counterparties → Contracts → Settlement Documents).
6. What the report shows (columns and data)
The report does not post anything, does not create e-invoices/e-waybills and does not write movements to registers — it only reads already generated tax accounting entries. It outputs:
- Balance at the beginning of the period — by debit/credit, in the TA, PD, TD indicators;
- Turnovers for the period — debit and credit for each account by subconto;
- Balance at the end of the period;
- Indicators: TA, PD, TD and the control sum AA = TA + PD + TD;
- Drill-down — by double click down to the document, register, entry.
The data source is accounting register records for tax accounting, generated by sales, receipt, depreciation accrual, and month-end closing documents.
7. Printed forms
The report has no separate template — the generated table itself is printed:
- Print (the "Print" button or Ctrl+P) — output the spreadsheet document to the printer;
- Save as — to Excel (.xlsx), PDF, .mxl;
- Send by email — as an attachment from the report form.
Before printing, set up the visible columns via "Show settings" → "Appearance" so as not to print empty PD/TD.
8. Common mistakes
"Required fields not filled in: Subconto type" — no analytics type is selected. Open the settings, add at least one subconto type and generate again.
The report is empty, although there are turnovers. Usually a subconto type is selected that is not present on the needed accounts, or there is a hard filter by a value that did not occur in the period. Remove the filter and expand the period.
The TA column is empty, but AA is filled in. The entries were generated without tax accounting — for example, a manual operation where the TA amounts are not filled in. Open the source document (double click) and re-post/fill in TA, or use the "Month-end closing assistant".
AA ≠ TA + PD + TD in a row. The balancing rule is violated — most often due to a manual entry where only AA was entered manually. Find the document through the drill-down and correct the TA/PD/TD amounts.
"The amount in the return does not match the report". The return takes the TA indicator, while you are looking at AA. Enable the TA column and compare exactly that one.
9. FAQ
What is the difference from the regular "Subconto Analysis"? The regular one shows accounting records, the tax one — tax accounting data with the PD and TD columns. For reconciliation for CIT you need exactly the tax version.
Why do AA and TA differ? Because of permanent (PD) and temporary (TD) differences: some expenses/incomes are not recognized in tax accounting or are recognized in a different period. The equality AA = TA + PD + TD holds.
How to view differences for a single counterparty? Subconto type "Counterparties", in the filter specify the needed one, enable the PD and TD indicators.
Does the report create entries or e-invoices? No. It is a report — it only reads already existing data. Entries and e-invoices are generated by sales/receipt documents.
Does the VAT rate of 16% affect this report? Indirectly: the VAT amounts are already in the document entries (account 3130). The report shows them as is; it does not itself calculate the rate.
How to drill down to the culprit document? Double click on a row or amount — the drill-down opens, one more click — the document itself.
Can I output quantity, not only amount? Yes, on the "Data" tab enable "Quantity" — the column will appear for goods and fixed assets.
Why are some accounts missing from the report? The report outputs only accounts where the selected subconto type is maintained. If an account does not have this analytics — it will not be shown.
How to reconcile the report with the CIT return (form 100.00)? Compare the TA column for the period 01.01–31.12. It is these amounts that go into the total annual income and deductions of the return.
Can I save the settings so as not to set them again? Yes — "Save settings" in the "More" menu; next time you select from the list.
10. Related reports and documents
- Data sources: "Sale of inventory and services", "Receipt of inventory and services", "Scheduled operation" (depreciation, month-end closing), manual operations — it is their movements that the report reads.
- Similar reports: "Account turnover balance sheet (tax accounting)", "Account card (TA)", "Account turnovers".
- Where the result leads: reconciliation before filling in the CIT return (form 100.00) and tax accounting registers.
- Checking the tax calculation: "Month-end closing assistant" and "Calculation statement" for deferred tax.
How to find out your release
"Help" → "About": there the platform version and configuration release are indicated. This guide is prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. If the set of columns differs, check against your release.
Prepared for release 3.0.74.2 "Accounting for Kazakhstan" (ed. 3.0).