1. Object identification
| Parameter | Value |
|---|---|
| Object type | Document (Документ) |
| Name | РегистрацияПрочихДоходовВЦеляхНалогообложения |
| Full name | Документ.РегистрацияПрочихДоходовВЦеляхНалогообложения |
| Synonym | “Registration of other income for taxation purposes” |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Subsystem | Payroll and HR (“Payroll calculation” section) |
| Navigation link | e1cib/list/Документ.РегистрацияПрочихДоходовВЦеляхНалогообложения |
Purpose. The document registers other income of individuals for the tax accounting of the Republic of Kazakhstan — income that is not regular payroll: income in kind (gifts, goods/services transferred free of charge or with partial payment), income of individual counterparties under contracts, other payments. Based on this information, the document generates data for calculating IIT, MPC, MPCE, MPPC, SC, social tax (ST), MHIC, CHIC and the single payment (SP). It is used irregularly, as relevant transactions arise, by accountants and HR specialists, and participates in preparing tax reporting (declarations, forms 200.00, registers for individuals).
Where to find it in 1C: “Payroll calculation” section → “Registration of other income for taxation purposes”.
2. Header attributes and tabular sections
2.1 Header attributes
| Attribute | Purpose | Req. |
|---|---|---|
Номер, Дата |
Standard document attributes | Yes |
Организация |
Organization registering the income | Yes |
ВидОперации |
Determines the fill-in logic and the composition of records (income in kind, accrual of SC/MPC/MHIC by list, correction, etc.) | Yes |
Подразделение |
Division to which the income relates (for analytics and reporting) | By operation type |
Ответственный, Комментарий |
Service attributes | No |
The requirement of
ВидОперацииis confirmed by evidence: if left empty, the document is not posted and returns the error “Field … is not filled in”.
2.2 Tabular section “СведенияОДоходах”
The main tabular section, describing income of individuals row by row.
| Column | Purpose | Req. |
|---|---|---|
ФизЛицо |
Income recipient (employee or individual counterparty) | Yes |
ДоговорКонтрагента |
Contract under which the income is paid | Yes |
МесяцНалоговогоПериода |
Month of income attribution for tax accounting | Yes |
ДатаДохода |
Actual date of income receipt | Yes |
ВидРасчета |
Type of accrual/income that determines taxation | Yes |
СуммаДохода |
Amount of the registered income | See rule* |
СуммаВычета |
Amount of the applied deduction (e.g. the basic IIT deduction) | See rule* |
| Flags / tax and contribution accounting indicators | Control record generation: whether the row is subject to IIT, MPC, MPCE, SC, ST, MHIC, CHIC, SP | By operation |
- Validation rule: for the row to be posted, at least one of the amounts must be filled in. When
СуммаДохода + СуммаВычета = 0, the document is not posted (see section 4).
The composition of taxes and contributions in a row is controlled by flags; it is they, together with
ВидОперации, that determine which registers the records go to.
3. Forms
| Form | Purpose |
|---|---|
| ФормаДокумента | The main input form: header (ВидОперации, organization, division) and the “СведенияОДоходах” tabular section. Contains fill-in commands by scenario (by advance report, by list of employees for SC/MPC/MHIC) |
| ФормаСписка | Document list; search, filtering, group opening. Opened via the navigation link e1cib/list/… |
| ФормаВыбора | Selecting a document from other objects (entry on the basis of, picking) |
The exact set of forms is version-specific; in the standard 3.0 distribution the document form and the list form are present, and the selection form is available as needed.
4. Key module procedures
From evidence (release 3.0.68.1, texts are verbatim):
- ObjectModule →
ПроверитьЗаполнениеТабличнойЧастиПострочно— row-by-row check of the tabular section. If for a rowСуммаДохода + СуммаВычета = 0, it returns:“None of the amounts is specified (income amount, deduction amount)! To post the document, one of the amounts must be filled in.”
Standard handlers of a document of this kind (standard configuration logic, unless overridden):
ОбработкаПроверкиЗаполнения— check of mandatory attributes (ВидОперации) and tabular section columns (ФизЛицо,ДоговорКонтрагента,МесяцНалоговогоПериода,ДатаДохода,ВидРасчета); call of the row-by-row amount check.ОбработкаПроведения— generation of records in the tax/contribution registers depending onВидОперацииand row flags.ОбработкаЗаполнения— filling in during entry on the basis of (advance report, list of employees).- Form module: handlers of fill-in commands by scenario (section 6), recalculation of the deduction amounts and substitution of
ВидРасчета.
5. Posting and records
The document is a recorder for tax accounting registers. According to evidence, it generates records in the accumulation registers:
| No. | Register | What it records |
|---|---|---|
| 1 | ВзаиморасчетыОрганизацийСКонтрагентамиФизЛицами |
Settlements with individual counterparties |
| 2 | ВыплаченныеДоходыРаботникамОрганизацийНУ |
Paid income for tax accounting of employees |
| 3 | ИПНСведенияОДоходах |
Income information for IIT calculation |
| 4 | СНСведенияОДоходах |
Income information for social tax |
| 5 | ЕПСведенияОДоходах |
Information for the single payment |
| 6 | ВОСМССведенияОДоходах |
MHIC contributions |
| 7 | ООСМССведенияОДоходах |
CHIC deductions |
| 8 | СОСведенияОДоходах |
Social contributions |
| 9 | ОПВРСведенияОДоходах |
Mandatory pension contributions of the employer |
| 10 | ОПВСведенияОДоходах |
Mandatory pension contributions of employees |
| 11 | ОППВСведенияОДоходах |
Mandatory professional pension contributions |
Logic: the set of registers involved is determined by ВидОперации and the tax/contribution accounting flags in the rows. For example, registering income in kind for an employee generates records in ИПНСведенияОДоходах, ОПВСведенияОДоходах, ВОСМССведенияОДоходах, etc. according to the set flags; registering income of an individual counterparty additionally affects ВзаиморасчетыОрганизацийСКонтрагентамиФизЛицами.
5.1 Accounting entries
This document is primarily a document of tax accounting of income of individuals: in the standard distribution it generates records in the listed accumulation registers rather than entries in the accounting chart of accounts. The accounting reflection of the income in kind itself (sale/transfer of inventory, accrual of tax liabilities) is performed by related documents. For reference — the accounts of the standard RK chart of accounts involved in related operations: 1210 (short-term accounts receivable from customers), 1030 (cash in current accounts), 1330 (goods), 3310 (accounts payable to suppliers), 3130 (VAT payable), 6010 (income from sales), 7010 (cost of sales).
5.2 Rates and limits for calculations (RK, 2026)
When calculating taxes and contributions on the registered income, the following apply:
- MCI = 4,325 ₸; MMW = 85,000 ₸.
- IIT: 10% on annual income up to 8,500 MCI, 15% — above.
- Basic IIT tax deduction: 30 MCI per month, no more than 360 MCI per year.
- MPC — 10% (base ceiling 50 MMW); MPCE — 3.5%; MPPC — by lists of hazardous work.
- MHIC — 2%; CHIC — 3%; SC — 5%; social tax — 6%.
- VAT rate — 16% (for related sale/inventory transfer operations).
The figures are given for 2026; when the year/legislation changes, check the current values of MCI, MMW, IIT limits and rates in the configuration’s tax settings section — this is the only truly version/period-dependent aspect.
6. Related objects and entry on the basis of
The document is filled in by scenarios (from evidence):
- Income in kind for an employee — transfer of goods/services free of charge or with partial payment (gift, etc.).
- Filling in by advance report — expenses from
Документ.АвансовыйОтчётqualified as other income of an individual. - Filling in by list of employees for calculating SC and MPC (MHIC) — group calculation of deductions/contributions (for example, by MMW).
- Manual correction of previously registered income without recalculation through the main documents.
- Bulk editing of a group of documents (for example, changing the division) via the list form / group processing.
Related objects: Справочник.ФизическиеЛица, Справочник.Контрагенты, Справочник.ДоговорыКонтрагентов, Справочник.ВидыРасчета (income types), Документ.АвансовыйОтчёт, sale/inventory transfer documents (for the accounting reflection of income in kind), electronic documents ESF (ESF IS) and ACN — when transferring goods that require issuing an invoice/accompanying waybill.
7. Extension points
- Calculation types and taxation flags — configuring the taxability of rows for IIT/MPC/MPCE/SC/ST/MHIC/CHIC/SP via
ВидРасчетаand row indicators; the standard way to change the composition of records without code modification. - Fill-in handlers (
ОбработкаЗаполнения, form commands) — extension for new auto-fill scenarios (from your own source documents). ОбработкаПроверкиЗаполнения/ row-by-row check — adding your own validation rules via configuration extension (SSL, subscriptions).ОбработкаПроведения— overriding/supplementing records in an extension for non-standard accounting.- Event subscriptions and common modules of the payroll subsystem — for integration with external calculations and reporting exports.
It is recommended to make modifications via a configuration extension without removing the object from support, in order to preserve the updatability of the standard RK tax calculations.