Document "Termination of Personal Income Tax Deductions" (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document cancels tax deductions for individual income tax (IIT) previously granted to an individual (employee). It is applied when the grounds for the deduction cease to exist: dismissal, change in family status, exhaustion of contribution limits, submission of a refusal to deduct. It is introduced monthly; it blocks the application of deductions starting from the specified month.

Context of IIT norms for 2026 (RK). The basic tax deduction for IIT is 30 MRP per month (no more than 360 MRP per year); MRP = 4,325 ₸, MZP = 85,000 ₸. The IIT rate is 10 % up to 8,500 MRP of annual taxable income and 15 % above this threshold. This document removes the list of such active deductions from application.

2. Header Attributes and Table Parts

Header Attributes

Mandatory to fill: Organization, Employee, Month. If any of them is not filled, 1C will not process the document and will issue "Field … is not filled".

Table Parts

The document works with three groups of deductions corresponding to the registers of application:

• Standard deductions — basic deduction (30 MRP), deductions for dependents and other standard deductions.
• Additional deductions — deductions for mandatory pension contributions, contributions to OSMS/VOSMS, etc.
• Other deductions — non-standard (individual) deductions.

These three sets of deductions are processed synchronously within a single transaction. In the interface, they are displayed informatively (active deductions for the previous month are automatically loaded — see p. 4), and the result of the termination is written to the information registers.

3. Forms

4. Key Module Procedures

Links to evidence are provided for release 3.0.68.1; in 3.0.74.2 the logic composition is similar (message texts are potentially version-specific).

Manager Module (ManagerModule)

• PrepareProcessingParameters() — central processing procedure:
  1. Performs a query to the register DeductionsForIndividualsIIT with a snapshot of the last for (Document Month − 1 month) — retrieves active deductions for the employee for the previous month.
  2. Extracts all types of deductions — standard, additional, other.
  3. For each type, it forms a movement with the sign "terminated" on the date/month of the document.
  4. Processes all three tables of deductions synchronously in one transaction.

Form Module (Form.DocumentForm)

• InformationOnProcessingPossibilityNavigationLink — checks the status of the related application. If the navigation link of the formatted string equals "CancellationOfApplication", processing is blocked with the message:

  The application for termination of deductions has been canceled

• MonthControl — checks the correctness of the period: if Object.Month < ControlDate it issues:

  Month cannot be less than %1 (where %1 — Format(ControlDate, …))

• Handler for changing the "Employee" attribute / opening the form — automatically loads and displays the active deductions of the employee for the previous month (informational scenario 3.4).

If evidence for a specific handler is absent, standard document handlers are applied: ProcessingProcedure (calls the preparation of manager movements), FillingProcessing, OnCreationOnServer, FillingCheckProcessing (control of mandatory fields).

5. Processing and Movements

The document does not generate accounting entries — it is a document of tax accounting for IIT. It generates movements in information registers:

Processing logic by standard: the document takes a snapshot of active deductions for the month minus 1, and for each of them writes a record of termination of application from the month of the document. From this month, when calculating IIT, the corresponding amounts (for example, the basic deduction of 30 MRP = 30 × 4,325 = 129,750 ₸ per month) no longer reduce the taxable income of the employee.

Impact on calculation: after the termination of the basic deduction, the tax base for IIT increases, IIT is withheld at a rate of 10 % (15 % — for annual income exceeding 8,500 MRP). Accruals for OPP (10 %, base cap 50 MZP = 4,250,000 ₸), VOSMS (2 %), OSMS (3 %), SO (5 %), social tax (6 %) are not directly changed by the document — it only affects the composition of deductions for IIT.

6. Related Objects and Input Based On

• Receiving registers: DeductionsForIndividualsIIT, OtherDeductionsForIndividualsIIT, ApplicationOfDeductionsIIT.
• Documents-"antipodes": documents for assignment/application of IIT deductions (applications for providing deductions) — their records are removed by this document. When an application is withdrawn by the employee, the termination document is canceled (unprocessed), and deductions are restored (scenario 3.5).
• Directories: Organizations, Employees/Individuals, TypesOfDeductionsIIT.
• Group change / processing: mass termination of deductions for several employees at once (for example, upon dismissal of a department) — scenario 3.3.
• Input based on: standard input based on personnel documents (dismissal) or employee application; configured through input commands based on.

Typical Scenarios

1. Document creation — the employee refused the deduction/was dismissed/exhausted the grounds.
2. Conflict check before processing — control of the absence of other documents applying deductions to the same employee in the same period (through ApplicationOfDeductionsIIT).
3. Mass cancellation — group change for a list of employees.
4. Viewing history upon opening — auto-loading of active deductions for the previous month.
5. Document cancellation — unprocessing restores deductions.

7. Extension Points

• Configuration extensions: overriding/adding ProcessingProcedure and PrepareProcessingParameters() of the manager to add custom types of deductions or additional validation.
• Form handlers: MonthControl, application status handler (…ProcessingNavigationLink), employee change handler — extendable for additional checks and auto-filling.
• FillingCheckProcessing — adding custom rules for controlling mandatory attributes.
• Subscriptions to document processing events for integration with external accounting systems.
• Additional attributes and information (BSP mechanism) — for storing grounds for termination without changing metadata.

Version-specific (requires verification with 3.0.74.2): exact texts of service messages and the presence of the status branch "CancellationOfApplication" — provided for release 3.0.68.1 and may have been changed.