Document "ПередачаОС" (Documents.ПередачаОС) — Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The document records the disposal and movement of fixed assets:

• sale of fixed assets to a counterparty (sale) with recognition of income, VAT, and write-off of residual value;
• transfer of fixed assets to a structural subdivision (internal movement without sale);
• transfer to joint activity;
• write-off (liquidation) of fixed assets — disposal, dismantling, physical retirement without sale.

The document maintains accounting (AC) and tax (TA) records in parallel, processes VAT and depreciation, and generates entries for income/expenses from the disposal of fixed assets.

Where to find: section «Non-current assets» (in some releases — «Fixed assets and intangible assets») → «Transfer of Fixed Assets».

2. Header attributes and tabular sections

2.1 Header attributes (mandatory)

2.2 Tabular section «Fixed Assets»

Line-by-line list of the fixed assets being transferred/disposed of.

2.3 Tabular section «Inventory Commission»

2.4 Tabular section «Joint Activity Participants»

If a mandatory field is not filled in, the platform does not post the document and issues the error «Field … is not filled in».

3. Forms

4. Key module procedures

The attached evidence does not contain the source BSL code (paths:lines) — below are the typical handlers of a fixed asset disposal document in Accounting 3.0. The specific procedure names are version-dependent and require verification against the module of release 3.0.74.2.

Object module (ОбъектМодуль):

• ОбработкаПроведения(Отказ, РежимПроведения) — generation of register movements (see section 5); branching by ВидОперации.
• ОбработкаЗаполнения(ДанныеЗаполнения, СтандартнаяОбработка) — filling in attributes when entering on the basis of (for example, from an issued ESF).
• ОбработкаПроверкиЗаполнения(Отказ, ПроверяемыеРеквизиты) — control of mandatory fields.
• ПередЗаписью(Отказ, РежимЗаписи, РежимПроведения) — pre-write preparation (recalculation of amounts, exchange rates).

Form module:

• ПриСозданииНаСервере / ПриОткрытии — configuring attribute visibility by operation type.
• ВидОперацииПриИзменении — rebuilding the form for the selected scenario.
• ОсновноеСредствоПриИзменении (in the «Fixed Assets» tabular section) — substitution of accounts, VAT rate, residual value, and depreciation based on fixed asset register data.
• КонтрагентПриИзменении, ДоговорКонтрагентаПриИзменении — substitution of the settlement account and settlement parameters.

5. Posting and movements

The set of movements depends on ВидОперации. The accounts are given per the typical chart of accounts of Kazakhstan; VAT amounts are calculated at the rate of 16%.

5.1 Sale of fixed assets to a counterparty

Example: sale value 1,160,000 ₸ (including VAT 16% = 160,000 ₸), initial cost 900,000 ₸, accumulated depreciation 500,000 ₸ (residual — 400,000 ₸).

Similar entries are generated in tax accounting (the TA accounts from the «Fixed Assets» tabular section).

Registers and electronic documents:

• Register of settlements with counterparties — the buyer's debt.
• Fixed asset accounting registers (СостоянияОСОрганизаций, registers of initial/residual value and depreciation) — removal of the fixed asset from records.
• VAT registers — accrual of VAT payable (3130), the basis for issuing an ESF in the ESF IS and, if necessary, an SNT.

5.2 Transfer of fixed assets to a subdivision (internal movement)

• Accounting entries are not generated (movement within the organization).
• Records of the СостоянияОСОрганизаций register are updated — change of the responsible subdivision / materially responsible person.

5.3 Write-off (liquidation) of fixed assets

Example: initial cost 900,000 ₸, depreciation 500,000 ₸, residual — 400,000 ₸ (loss).

The financial result from disposal is allocated to the expenses of the period; when transferring to joint activity, a contribution to the joint activity is recorded instead of income and expense entries.

VAT on the sale of fixed assets in Kazakhstan 2026 is calculated at the rate of 16% and recorded on account 3130 «VAT payable». The 12% rate applies to periods before 2026 and is not used in the current configuration.

6. Related objects and entry on the basis of

• «Fixed Assets» catalog — the source of data on the asset being disposed of.
• «Counterparties» catalog, «Counterparty Contracts» — the parties and terms of sale.
• Issued invoice / ESF — the «Transfer of Fixed Assets» document can be created on the basis of an invoice previously issued to the buyer (scenario 3.4), or serve as the basis for issuing an ESF.
• SNT — accompanying waybill for goods when moving physical assets (per the requirements of the ESF IS).
• Information/accumulation registers for fixed assets (СостоянияОСОрганизаций and others) — updated during posting.

Bulk change (scenario 3.5) — the standard processing for bulk changing attributes of selected «Transfer of Fixed Assets» documents.

7. Extension points

• Configuration extensions — overriding/supplementing ОбработкаПроведения, ОбработкаЗаполнения, ОбработкаПроверкиЗаполнения in the object module; adding header attributes and tabular section columns.
• Form handlers — refinement of ВидОперацииПриИзменении, ОсновноеСредствоПриИзменении for non-standard substitution of accounts and rates.
• Additional reports and processing (SSL) — printed forms of acts, filling in and validation.
• Integration rules — ESF/SNT exchange with the ESF IS; export of movements to external systems.
• Organization's accounting policy — affects the substitution of income/expense accounts in AC and TA and the depreciation calculation procedure.

The document's impact is limited to the disposal/movement of fixed assets; it does not affect the calculation of payroll taxes (IIT, MPC, SC, etc.) — the corresponding norms of Kazakhstan 2026 (basic IIT deduction of 30 MCI/month, but no more than 360 MCI/year; IIT 10%/15%; MCI 4,325 ₸, minimum wage 85,000 ₸) are applied in payroll documents.