--- title: "Document \"Taxes, Fees, Deductions\" in 1C:Accounting for Kazakhstan 3.0 — how to fill in, postings, examples" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/dokument-nalogi-sbory-otchisleniya-v-1s-buhgalteriya-dlya-en source: BuhGPT --- # Document "Taxes, Fees, Deductions" in 1C:Accounting for Kazakhstan 3.0 — how to fill in, postings, examples > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). The deadline for filing the property tax return has arrived. You calculated the amount in the assessment — 300,000 ₸ for the year. You open the balance sheet for account 3180, and it's empty: there is no a --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). The deadline for filing the property tax return has arrived. You calculated the amount in the assessment — 300,000 ₸ for the year. You open the balance sheet for account 3180, and it's empty: there is no accrual in the accounting records, the tax expense isn't recorded anywhere, and the balance sheet doesn't reflect the liability to the budget. The payment order for the quarterly advance has already gone out, but no one made the entry "Dr expenses — Cr tax." This is exactly what the "Taxes, fees, deductions" document is for — with it you manually accrue those taxes and payments to the budget that the program does not calculate automatically. 1. Purpose The document accrues taxes, fees, and mandatory payments to the budget that are not calculated by other objects (payroll, sales, month-end closing). These are property tax, transport tax, land tax, environmental emissions charges, advances and the CIT total, and other payments. It makes the accounting entry "expense/asset — liability to the budget" and posts the amount to the appropriate account in the 31xx group. 2. Where to find it Menu path: "Taxes" section → "Settlements with the budget" block → "Taxes, fees, deductions" journal. The "Create" button opens a new document. The full list of previously entered accruals is also available here. To open the journal directly from 1C: "Tools" → "Go to navigation link" (or Alt+F1) and paste: e1cib/list/Документ.НалогиСборыОтчисления The link leads to the document list — double-click to open the one you need or create a new one. 2a. How to find out your release "Help" → "About the program" (in the "Taxi" interface — the "i" icon or Main menu → Help → About the program). In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". This instruction applies specifically to release 3.0.74.2. If you have a different release, the fields and printable forms may differ slightly. 3. How to fill it in Fill it in from top to bottom. Required fields are marked. Field Why it matters and what happens if you get it wrong Organization (required) For which company the tax is accrued. In a database with several organizations, if you make a mistake the accrual will land on the wrong firm, and its return won't reconcile with the accounting records. Date (required) The accrual date. Determines the period in which the expense enters the accounting records. Set December instead of March and you'll spoil the cost of goods and the quarter's advance assessment. Tax period The period for which the tax is accrued (year, quarter). Based on it, the tax lands in the correct line of the tax registers. Don't confuse it with the document date. Tax, fee, payment (required in the row) Selecting the type of payment from the classifier. From it the BCC is pulled and the liability account (31xx) is suggested. Select the wrong type and the amount will land on the wrong BCC and "drift" into the wrong return. BCC (required) Budget classification code. Substituted automatically from the tax type. Based on it, the payment is linked to a specific budget liability. An empty or incorrect BCC — the payment won't close the accrual. Amount (required) The amount accrued in tenge. You calculate it yourself (or from the return/assessment). Make a mistake in the amount and the 31xx balance and the return data will diverge. Debit account (required) Where to charge the expense. For property, transport, land taxes and emissions — usually 7210 "Administrative expenses." For CIT — the CIT expense account. An empty debit account — the document won't post. Subconto (expense analytics) Cost item / division for the debit account. Needed for correct expense analytics and month-end closing. Without a cost item, the expense report will be "blind." Credit account (required) The account for the liability to the budget (3160/3170/3180/3190/3110, etc.). Substituted by tax type. Set the wrong one and the liability will hang on the wrong balance sheet line. Comment Free text: what it was accrued for and on what basis (return or assessment number). Helps you during reconciliation. At the bottom — "Post and close". Don't forget to post it: an unposted document makes no movements. 4. Worked example with entries Situation. LLP "Astana-Trade" accrues property tax for 2026. The average annual residual value of buildings is 20,000,000 ₸, the rate is 1.5%. Calculation: 20,000,000 × 1.5% = 300,000 ₸ for the year. Advance payments — 75,000 ₸ quarterly (300,000 / 4). Filling in the document (annual accrual): - Organization: LLP "Astana-Trade" - Date: 31.12.2026, tax period — 2026 year - Tax: Property tax on legal entities, BCC substituted automatically - Amount: 300,000 ₸ - Debit account: 7210, cost item "Taxes and fees" - Credit account: 3180 "Property tax" Entry upon posting: Dr Cr Amount, ₸ Description 7210 3180 300 000 Property tax accrued for 2026 After payment to the budget, you close the liability with a separate write-off from the current account: Dr Cr Amount, ₸ Description 3180 1030 75 000 Advance payment for the quarter paid As a result, the property tax expense is reflected on account 7210, the liability on 3180 matches the return on form 700.00, and after payment the 3180 balance is closed. The same principle applies for transport tax (Dr 7210 Cr 3170), land tax (Dr 7210 Cr 3160), and environmental emissions charges (Dr 7210 Cr 3190). Only the tax type, BCC and credit account change. 5. Operation types (what can be accrued) The document is universal — the payment type is set by the tax classifier. Through it you accrue: - Property tax — Cr 3180; - Tax on vehicles — Cr 3170; - Land tax — Cr 3160; - Environmental emissions charge — Cr 3190; - Charge for use of water resources, for land, other fees — Cr 3190; - CIT (advance payments and the return total) — Cr 3110; - Other taxes, fees and payments to the budget that are not calculated automatically. VAT (the 2026 rate — 16%), IIT, MPC (10%), MPCE (3.5%), SC (5%), MSHI (3%), MSHIC (2%) and social tax (6%) are usually not accrued with this document — they are formed by payroll documents, sales and month-end closing. Here go the "manual" property and resource taxes. 6. What is generated upon posting - Entries in the "Self-supporting" register (posting journal): Dr cost/asset account — Cr liability account 31xx. - Movements in the budget settlement registers — the accrual amount by organization, BCC and tax period. It is precisely this data that the returns and the budget settlements report pull in. - The document does NOT generate electronic documents (ESF / SNT) — it is neither a sale nor a goods transfer. An ESF is issued in the ESF IS for sale/receipt documents, an SNT — for goods transfers. There are none here. 7. Printable forms - Accounting reference (reference-calculation) — via the "Print" button. Confirms the accrual and serves as the basis for the entry during an audit. The document has no separate regulated printable form: the returns themselves (700.00 for property, 701.00, 870.00 for emissions, etc.) are generated in the "Reports" → "Regulated reports" section, not from this document. 8. Common mistakes "The 'Debit account' field is not filled in (row 1)" No cost account is selected. Specify 7210 (or another expense/asset account) and a cost item — the document will post. "The value of the 'Organization' attribute is not filled in" The "Organization" field is empty. Select a company — an accrual is always tied to a specific payer. "Editing data is prohibited. The document date falls within a period prohibited for editing" The date fell into a closed period. Either set a date in the current open period, or remove the editing prohibition date ("Administration" → "Change prohibition dates"). The amount went to the wrong BCC / to the wrong return line The wrong tax type was selected — along with it the wrong BCC and credit account were pulled in. Open the row, select the correct payment type, repost the document. The accrual doesn't match the payment The payment to the budget went through under one BCC, but the accrual was made under another — the 31xx balance doesn't close. Bring the BCC in the accrual and in the payment order to the same value. 9. FAQ Q: Which document is used to accrue property tax and transport tax? A: Precisely "Taxes, fees, deductions." You select the tax type, the amount, debit account 7210 and the credit account (3180 — property, 3170 — transport). The entry is Dr 7210 Cr 31xx. Q: Should this document be used to accrue VAT, IIT, MPC, social tax? A: No. VAT (16% in 2026) is formed by sales and turnover registration; IIT (10% up to 8,500 MCI of income, 15% above), MPC (10%), MPCE (3.5%), SC (5%), MSHI (3%), MSHIC (2%) and social tax (6%) — by payroll documents. Here property and resource taxes are accrued. Q: How to reflect quarterly advance payments for property tax? A: You can use four documents of 75,000 ₸ each (by the date of each advance) or a single annual accrual of 300,000 ₸. The main thing is that the total accruals for the year match the return. Q: Why didn't the amount get into the return after posting? A: Check the tax period and BCC in the document. The return pulls data by organization, BCC and period — if the period is specified incorrectly, the accrual won't get into the report. Q: To which account should the tax expense be charged? A: As a general rule — 7210 "Administrative expenses" with the cost item "Taxes, fees." For CIT, the corporate income tax expense account with credit 3110 is used. Q: Does the document generate an ESF or SNT? A: No. Electronic invoices and accompanying waybills for goods are issued for sale and transfer documents, not for a tax accrual. Q: How to close the liability on account 3180 after payment? A: With a separate write-off from the current account: Dr 3180 Cr 1030. The accrual and the payment must go under the same BCC, then the balance will close. Q: Can a posted document be corrected? A: Yes, if the period is not closed. Open the document, correct the amount or account, repost. If the period is closed — remove the editing prohibition date or make a correcting document in the open period. Q: What should be printed to confirm the accrual? A: The "Print" button → "Accounting reference." The returns themselves are generated in the "Reports" → "Regulated reports" section. Q: Does the accrual affect month-end closing? A: Yes. The expense on 7210 participates in forming the financial result, so accrue the tax in the period to which it relates, before the month-end closing. 10. Related documents - On the basis of what it is entered: tax returns and assessments (700.00 for property, transport and land taxes, 870.00 for emissions), the accountant's internal calculations. - What follows: "Write-off from the current account" (payment of the tax to the budget, Dr 31xx Cr 1030); regulated reports (returns), which are reconciled with the data of this accrual. - Nearby in the "Taxes" section: VAT documents, payroll accruals (IIT, MPC, SC, social tax), month-end closing — they close those taxes that are not accrued here. How to find out your release: "Help" → "About the program" — the platform version and configuration release are indicated there. This guide was prepared for "Accounting for Kazakhstan," edition 3.0, release 3.0.74.2. When updating the configuration, check against the current version. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_