Document "РасчетНалоговПриПоступленииАктивовУслуг" — technical description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document automates the calculation and recording of tax liabilities arising upon the receipt of assets and services from individuals and individual entrepreneurs (ИП) — counterparties, in the context of the tax legislation of the Republic of Kazakhstan. A single document computes:

• ИПН (IIT) — individual income tax withheld at the source of payment;
• ОПВ (MPC) — mandatory pension contributions (and ОПВР (MEPC) where required);
• СН (ST) — social tax;
• ВОСМС (CMSHI) — contributions to mandatory social medical insurance;
• СО (SD) — social deductions.

The document is generally entered on the basis of a receipt document (acceptance of inventory, works, services, intangible assets) and ensures consistent accounting and tax recording of the transaction with a breakdown by individuals and tax periods.

Where to find it in 1C: the “Payroll Calculation” → “Calculation of taxes upon receipt of assets and services” section (the list opens via the link e1cib/list/Документ.РасчетНалоговПриПоступленииАктивовУслуг).

The rates and base amounts in the description are given per the RK standards for 2026: VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸.

2. Header attributes and tabular sections

2.1. Header attributes (mandatory)

If any of the listed fields is not filled in, the platform will not allow the document to be posted and will issue the error “Field … is not filled in”.

2.2. Tabular sections

The document is divided into tabular sections by types of taxes and contributions; each provides a breakdown by tax periods, and for СО (SD) — additionally by individuals.

3. Forms

Depending on the configuration delivery, the set of forms may be supplemented with specialized forms (for example, a fill-in assistant based on the basis-document data). The presence of a specific form is version-specific.

4. Key module procedures

Evidence with paths and line numbers of modules (path:line) is not attached in the source materials, so below are the typical handlers of a document of this type. The specific procedure names should be verified against the code of version 3.0.74.2.

Object module:

• ОбработкаПроведения(Отказ, РежимПроведения) — generation of records in the accounting and tax accounting registers, as well as in the ИПН/ОПВ/СН/ВОСМС/СО (IIT/MPC/ST/CMSHI/SD) calculation registers.
• ОбработкаЗаполнения(ДанныеЗаполнения) — filling in the header attributes and tabular sections when entered on the basis of a receipt document.
• ОбработкаПроверкиЗаполнения(Отказ, ПроверяемыеРеквизиты) — control of mandatory attributes and the correctness of tabular sections.

Form module:

• ПриСозданииНаСервере / ПриОткрытии — form initialization, configuring visibility and availability by ВидРасчета.
• The “Calculate taxes” command/procedure — invoking the algorithm for computing ИПН, ОПВ, СН, ВОСМС, СО (IIT, MPC, ST, CMSHI, SD) with filling in the tabular sections (implements scenarios 3.1–3.4).
• The ПриИзмененииПериодаРегистрации / ПриИзмененииКонтрагента handlers — recalculation of rates and deductions when the period or counterparty changes (scenario 3.3).

Implemented business scenarios (from evidence):

1. Creating a calculation on the basis of a receipt — upon receipt of services/goods from an individual or ИП with tax withholding.
2. Manual adjustment — editing the amounts of taxes/deductions after the automatic calculation.
3. Recalculation upon a change of period/counterparty.
4. Accounting for ИПН (IIT) deductions (standard, property, etc.).
5. Viewing and adjusting accounting accounts — changing the cost analytics (accounts and sub-accounts).

5. Posting and records

When posted, the document generates records in the accounting, tax accounting and mutual settlements registers.

5.1. Accounting and tax accounting registers

• The “Standard” register (accounting) — entries of the form Dt СчетЗатрат — Cr СчетУчетаРасчетовСКонтрагентом with the corresponding sub-accounts.
• The “Tax” register — similar entries in tax accounting (СчетЗатратНУ).

Typical RK accounts involved in the accounting scheme:

Withheld taxes and contributions are recorded as liabilities to the budget and funds under the corresponding settlement accounts (the 31xx groups), generated depending on the ВидРасчета.

5.2. Tax accounting registers (ИПН, ОПВ, СН, ВОСМС, СО)

ИПН (IIT):

• ИПНСведенияОДоходах — income information for computing ИПН;
• ИПНРасчетыСБюджетом — ИПН settlements with the budget;
• СведенияОбИсчисленииВычетовИПН — details of applied deductions.

ОПВ (MPC):

• ОПВСведенияОДоходах — income information for ОПВ;
• ОПВРасчетыСФондами — settlements with the pension fund;
• ОПВПодлежитПеречислениюВФонды — ОПВ amounts to be transferred.

Social tax:

• СНСведенияОДоходах — income information for СН;
• СНИсчисленный — computed social tax.

ВОСМС (CMSHI):

• ВОСМССведенияОДоходах — income information for ВОСМС;
• ВОСМСРасчетыСФондами — settlements with the fund;
• ВОСМСПодлежитПеречислениюВФонды — amounts to be transferred.

СО (SD):

• СОСведенияОДоходах — income information for СО;
• СОРасчетыСФондами — settlements with the fund for СО.

5.3. Mutual settlements registers

• ВзаиморасчетыОрганизацийСКонтрагентамиФизЛицами — the organization's debt to individuals.

5.4. Rates and base amounts (RK, 2026)

Example of ИПН (IIT) computation for one month. An individual's income is 500,000 ₸. Mandatory deductions: ОПВ 10% = 50,000 ₸; ВОСМС 2% = 10,000 ₸. Basic ИПН deduction = 30 × 4,325 = 129,750 ₸. Taxable income = 500,000 − 50,000 − 10,000 − 129,750 = 310,250 ₸. ИПН (10%, income within 8,500 MCI) = 31,025 ₸.

The thresholds for applying ИПН (IIT) rates (8,500 MCI) and the ceiling of the ОПВ (MPC) base (50 minimum wages) are controlled on a year-to-date cumulative basis — the final behavior depends on the accounting data of the period.

6. Related objects and entry on the basis

• Basis for entry: documents of receipt of assets and services (acceptance of inventory, works, services, intangible assets) — they set ДокументОснование, Контрагент, ДоговорКонтрагента, СуммаДокумента.
• Counterparty: the counterparties catalog (individual / ИП); the related individuals appear in the ИсчисленныеСО tabular section.
• Counterparty contracts — define the settlement terms.
• Payment and transfer: payment documents (write-offs from current accounts, account 1030) settle the liabilities to the counterparty and transfer the withheld taxes/contributions to the budget and funds.
• RK electronic documents: when goods/services move, the related transactions are accompanied by an ЭСФ (ESI) (IS ESI) and an СНТ (EWB); the tax calculation itself does not issue an ЭСФ, but relies on the receipt data for which the ЭСФ/СНТ were issued.
• Regulated reporting: the records in the ИПН/ОПВ/СН/ВОСМС/СО (IIT/MPC/ST/CMSHI/SD) registers serve as a data source for tax forms (for example, the ИПН and social tax declarations).

7. Extension points

• Configuration extensions: overriding ОбработкаПроведения, ОбработкаЗаполнения, ОбработкаПроверкиЗаполнения; adding custom attributes/columns to tabular sections and records in additional registers.
• Forms: adding commands and handlers (ПриСозданииНаСервере, ПослеЗаписи) for additional validation, auto-filling of accounts and sub-accounts.
• Event subscriptions: handling the document's ПриЗаписи/ПередЗаписью for integration with adjacent subsystems (treasury, EDM).
• Configuring accounting accounts: the cost analytics (СчетЗатрат, СчетЗатратНУ) and the settlement account (СчетУчетаРасчетовСКонтрагентом) are adjusted to the accounting policy — a typical point of adaptation during implementation (scenario 3.5).
• Version dependency: the specific names of module procedures, the set of forms and the detailed set of records should be verified against the code of version 3.0.74.2 — these are the only items that actually require checking against the release.