Verified on release 3.0.74.2 of "Accounting for Kazakhstan" (edition 3.0).
You closed the quarter, filled out FNO 300.00 for VAT, and noticed something unpleasant: the amount of tax payable in the declaration does not match the balance on account 3130. Or you accrued CIT under FNO 100.00 for the year — but there is no tax expense in the accounting records at all, because the automation does not calculate it. This is exactly the moment when you open the document "Reflection of tax reporting in regulated accounting." It transfers the figures from your tax forms into accounting as ready-made postings — so that reporting and accounting say the same thing.
1. Purpose
The document manually (or based on a tax form) generates accounting postings for the amounts calculated in tax reporting: accrual of CIT, taxes and contributions on payroll, VAT adjustment, other taxes. It is needed where the standard automation (sales, payroll, month-end closing) does not create the required entry, but the FNO data must appear in the accounting.
2. Where to find it
Menu: section "Operations" → "Tax accounting" block → "Reflection of tax reporting in regulated accounting". The journal will open, button "Create".
Via the 1C navigation link: menu "Service" → "Show navigation link" (or the shortcut to navigate) → paste:
e1cib/list/Документ.ОтражениеНалоговойОтчетностиВРеглУчетеThis will open the list of documents directly, bypassing the menu.
2a. How to find out your release
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 — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release is lower, some fields and printed forms may look different.
3. How to fill it out
The fields go top to bottom on the form.
| Field | What it is for and what happens on error |
|---|---|
| Organization ⚠️ required | Whose legal entity is accruing the tax. If there is one organization in the database, it will be filled in automatically. Make a mistake — and the postings will go to the wrong company, the declaration and the accounting will diverge. |
| Date ⚠️ required | The date of the postings. Set the last day of the tax period (31.12.2026 for CIT for the year, 31.03.2026 for VAT for Q1). Set the wrong period — and the expense/liability will "fall" into the wrong month, and the period closing will have to be redone. |
| Number | Assigned automatically when saved. Do not touch it manually. |
| Tabular section (postings) ⚠️ | The heart of the document. Here you enter the correspondence. |
| ↳ Debit account ⚠️ | The debit of the posting: where we attribute the accrual (tax expense, VAT asset). You cannot select a group account — only a final account, otherwise there will be no posting. |
| ↳ Debit analytics | Analytics of the debit. If the account requires analytics (for example, tax type, expense item) and you did not specify it — the document will not be posted. |
| ↳ Credit account ⚠️ | The credit: liability to the budget (3110, 3130, 3120, etc.). |
| ↳ Credit analytics | Analytics of the credit — as a rule, "Types of taxes and payments to the budget." Without it, the tax balance will "hang" without breakdown. |
| ↳ Amount ⚠️ | The amount of the posting in tenge. Take exactly the one shown in the FNO line. |
| ↳ Debit amount (TA) / Credit amount (TA) | Tax accounting amounts. Fill them in if the account maintains tax accounting; otherwise the permanent/temporary differences will be calculated incorrectly. |
| ↳ Contents | The text in the posting. Write it clearly: "Accrual of CIT for 2026 under FNO 100.00" — a year later you will thank yourself. |
| Comment | A free note for yourself and the auditor. |
| Responsible | Who posted it. Filled in automatically. |
Order of actions: selected the organization → set the date of the end of the period → added rows to the tabular section → in each row specified the Debit, Credit, analytics and amount from the form → "Post and close".
4. Worked example with postings
Situation. An LLP on the general regime for 2026. Under FNO 100.00 the taxable income was 10,000,000 ₸. CIT at the rate of 20% = 2,000,000 ₸. In accounting, the tax expense was not accrued automatically. We accrue it with a document dated 31.12.2026.
You fill in one row of the table:
| Dr | Cr | Credit analytics | Amount | Contents |
|---|---|---|---|---|
| 7710 | 3110 | CIT payable | 2,000,000 ₸ | Accrual of CIT for 2026 (FNO 100.00) |
Posting upon posting:
Dr 7710 "Corporate income tax expenses"
Cr 3110 "Corporate income tax payable" — 2,000,000 ₸
Now account 3110 holds a liability to the budget exactly for the amount of the declaration, and a CIT expense has appeared in the profit and loss statement.
Second fragment — VAT. Under FNO 300.00 for Q1 2026, an additional charge at the rate of 16% came to 48,000 ₸ (a previously unreflected adjustment of the taxable turnover). On 31.03.2026 you add a row:
| Dr | Cr | Credit analytics | Amount | Contents |
|---|---|---|---|---|
| 7210 | 3130 | VAT payable | 48,000 ₸ | Additional VAT charge under FNO 300.00, Q1 2026 |
Dr 7210 Cr 3130 "Value added tax" — 48,000 ₸
The 3130 balance has become equal to the declaration — upon payment (Dr 3130 Cr 1030) the account will close to zero.
Taxes and contributions on payroll under FNO 200.00 are reflected similarly: IIT (rate 10% up to 8,500 MCI of annual income), OPC 10%, OPCE 3.5%, MCHI contributions 2%, MCHI deductions 3%, SC 5%, social tax 6% — to the liability accounts 3120–3230. The basic IIT deduction in 2026 is 30 MCI per month (30 × 4,325 = 129,750 ₸), but no more than 360 MCI per year.
5. Types of operation
The document is universal and the "type of operation" is determined by which accounts you put in the postings. In practice it is used to close out:
- Accrual of CIT under FNO 100.00 (Dr 7710 Cr 3110).
- Reflection of VAT — additional charge or adjustment under FNO 300.00 (account 3130).
- Taxes and contributions on payroll under FNO 200.00 — IIT, OPC, OPCE, MCHI contributions, MCHI deductions, SC, social tax.
- Other taxes — property, transport, land (FNO 700.00), withholding tax at the source of payment under FNO 101.04.
- Manual adjustments of tax amounts that the standard documents calculated differently from your submitted declaration.
6. What is generated upon posting
- Postings in the accounting register "Self-supporting" — exactly the rows you specified in the table (Dr/Cr, accounting and tax accounting amounts).
- Tax accounting movements — if the tax accounting amounts are filled in the rows, the document will record them and, in case of a discrepancy with accounting, will generate permanent/temporary differences.
- Movements in the tax liability registers — the balance by tax types on accounts of group 31xx will be updated.
The document does not create electronic documents. ESFs are issued in the ESF IS from sales/receipt documents, SNTs — from goods transfer documents. There is none of that here: this is an internal accounting document, nothing goes directly to government bodies.
7. Printed forms
- Accounting statement — via the "Print" button. It shows the organization, date, all Dr/Cr postings with amounts and contents. It is filed as justification for the manual tax accrual.
The document has no separate "form" — it is not a primary document for a counterparty.
8. Common errors
- "The 'Organization' field is not filled in" — select the legal entity in the header. If there is one organization in the database, check that it was filled in.
- "The value of the analytics 'Types of taxes and payments to the budget' for account 3110 in row 1 is not filled in" — accounts of liabilities to the budget require analytics by tax type. Open the row and specify the required tax from the reference book.
- "Account 31 is a group and cannot be used in postings" — you selected a folder of the chart of accounts. Expand it and take the final account (3110, 3130, etc.).
- "The document belongs to a closed period. Editing is prohibited" — the date fell into a month where the "Editing prohibition date" is set. Either remove the prohibition (menu "Administration" → "User and rights settings"), or move the date to an open period.
- Tax accounting amounts are not filled in, but the account maintains tax accounting — the program will post the document, but at month-end closing the "Accounting ≠ Tax accounting" difference will emerge. Fill in the tax accounting columns right away.
9. FAQ
Q: How does this document differ from "Operation entered manually"? A: The mechanics are similar (both make manual postings), but "Reflection of tax reporting" is tied to the tax circuit: it carefully maintains tax accounting amounts and liabilities to the budget, and it is convenient to link it to a specific FNO. For taxes, use exactly this one — it makes it easier to search and to explain to an auditor.
Q: Does it calculate the tax from the declaration itself? A: No. You enter the amounts manually based on the submitted FNO data. The document is responsible for the correct reflection in accounting, not for calculating the tax.
Q: What VAT rate is in the examples — 12% or 16%? A: In 2026, the rate of 16% is in effect in Kazakhstan. The value of 12% is outdated, do not use it in calculations.
Q: Where to attribute the accrued CIT? A: Dr 7710 "CIT expenses" Cr 3110 "CIT payable". Payment later — Dr 3110 Cr 1030.
Q: Can several taxes be accrued with one document? A: Yes. Add a separate row to the table for each tax (CIT, VAT, social tax, etc.) — each will produce its own posting.
Q: Does the document generate an ESF or SNT? A: No. Electronic invoices and SNTs are created from sales, receipt and transfer documents. They will not be here.
Q: What basic IIT deduction should be used in calculations for 2026? A: 30 MCI per month — with an MCI of 4,325 ₸ this is 129,750 ₸, but no more than 360 MCI per year. The "14 MCI" norm was in effect until 2026 and is now incorrect.
Q: On what date should the document be posted? A: On the last day of the tax period: 31.03.2026 for VAT for Q1, 31.12.2026 for the annual CIT. Then the expense and liability will fall into the correct period.
Q: Why did an accounting/tax accounting difference appear after posting? A: You filled in the accounting amount but did not fill in the tax accounting columns for an account that maintains tax accounting. Open the document and enter the Dr (TA)/Cr (TA) amounts.
Q: Can the document be entered based on a tax form? A: Yes, when the FNO is filled out in the tax reporting subsystem — from it you can proceed to reflecting the result in accounting, and the amounts will be pulled into the postings for verification.
10. Related documents
- What it is entered on the basis of: data from tax forms (FNO) — 100.00 (CIT), 200.00 (payroll taxes), 300.00 (VAT), 700.00 (property/transport/land), etc. Often — manually based on the results of "Month-end closing."
- What is entered next: a payment order / write-off from the settlement account (Dr 3110/3130/3120 Cr 1030) to pay the accrued tax to the budget.
- What it is reconciled with: the turnovers on accounts 6010, 7010, 1210, 3310 and the turnover-balance sheet for accounts of group 31xx — the balance of liabilities must match the declaration amounts.
How to find out your release
Menu "Help" → "About the program" → the line with the configuration version. This guide was compiled for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. In other releases, the location of fields and the set of printed forms may differ.