1. Identification
| Parameter | Value |
|---|---|
| Object type | Document (Documents) |
| Name | РегламентированныйОтчет210ФормаДо2017 |
| Full name | Документ.РегламентированныйОтчет210ФормаДо2017 |
| Synonym | — (not set) |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Type by classification | Regulated report (archived form) |
Purpose. The object is intended for generating, filling out, printing and exporting to XML the tax reporting under form 210 — "Calculation of individual income tax and social tax for foreigners and stateless persons" — for reporting periods prior to 2017. This is an archived object: it is retained in the configuration for working with historical data and re-submission (adjustment) of reporting for the quarters of 2014–2017. Current periods are submitted using other regulated reporting objects; this document serves only legacy versions of the form.
The report is used by accountants and tax specialists. Frequency of use — as needed (during desk audits, clarification of past periods, reconciliation with the ESF IS and КГД personal accounts).
Where to find in 1C: the "Regulated reporting" section → "Regulated report 210 form".
Navigation link: e1cib/list/Документ.РегламентированныйОтчет210ФормаДо2017
2. Attributes and data structure
2.1 Header attributes
| Name | Type | Requirement | Purpose |
|---|---|---|---|
Налогоплательщик |
CatalogRef.Организации |
Optional | Reference to the organization on whose behalf the report is submitted. Defines the taxpayer context (BIN/IIN, details) for all report data. |
НалоговыйКомитет |
CatalogRef.Контрагенты |
Optional | The tax authority (UGD) to which the reporting is submitted. Used in the printed form and XML export. |
ЕдиницаИзмерения |
EnumRef.ПорядкиОкругленияОтчетности |
Optional | Rounding order for the report's numeric indicators (units / thousands / millions). Affects the display and calculation of all numeric fields. |
ТочностьЕдиницыИзмерения |
xs:decimal |
Optional | Numeric precision coefficient associated with the selected unit of measurement. Applied when rounding calculated values. |
ДатаПодписи |
xs:dateTime |
Optional | Date the report was signed by the responsible person. Displayed in the printed form and XML export. |
The standard document attributes (
Дата,Номер,Проведён,ПометкаУдаления) are present implicitly as attributes of the "Document" object.
2.2 Tabular sections
Tabular sections are absent from the object's metadata. This is a deliberate architectural decision for regulated reports: the form's data is stored not in tabular section attributes but inside the form as a spreadsheet document (SpreadsheetDocument). The form structure (rows, columns, cells of declaration 210.00 and appendices) is built programmatically by the ТаблицаФормОтчета() function, and the cell values entered by the user are saved together with the report layout.
2.3 Forms
| Form name | Purpose |
|---|---|
ОсновнаяФорма |
Key form. Starting point: selecting the reporting period, taxpayer organization and tax committee, and proceeding to open a specific version of the form. |
Форма2102014Кв1 |
Form 210 for the 1st quarter of 2014. |
Форма2102015Кв1 |
Form 210 for the 1st quarter of 2015. |
Форма2102015Кв3 |
Form 210 for the 3rd quarter of 2015. |
Форма2102016Кв1 |
Form 210 for the 1st quarter of 2016. |
Форма2102017Кв1 |
Form 210 for the 1st quarter of 2017. |
Each "Форма21xx…" is a standalone version of the form corresponding to the edition of form 210 in effect during the specified period. Based on the selected period, ОсновнаяФорма determines which version to open.
3. Forms — operating principle
ОсновнаяФормаimplements navigation: the user specifies the organization, tax committee and period, after which the system selects and opens the corresponding version of the form (Форма21ггКвN). Here the header attributes are also set (unit of measurement, precision, signing date).- The form blanks (
Форма2102014Кв1…Форма2102017Кв1) display the spreadsheet document of declaration 210.00 with appendices, provide manual and automatic entry of indicators (income of foreigners/stateless persons, amounts of IIT and social tax), control of check ratios, printing and export to XML for uploading into the КГД taxpayer's account.
4. Key module procedures
No direct BSL evidence for the modules is attached — below are the typical handlers for this kind of object (a regulated report "on a spreadsheet document form"). Verify their presence and exact names in the specific delivery.
| Procedure / function | Location (typical) | What it does |
|---|---|---|
ТаблицаФормОтчета() |
Form blank module | Programmatically builds the structure of the declaration's spreadsheet document (rows, columns, areas) for a specific period version. Indicated in the evidence as the source of the report's data structure. |
ПриСозданииНаСервере |
Form module | Form initialization: reading header attributes, building the form, setting field availability. |
ЗаполнитьОтчёт / Заполнить() |
Form module | Auto-filling of indicators from accounting data (registers on IIT/social tax, income of non-resident individuals). |
ПроверитьЗаполнение / ratio control |
Form module | Checking the form's control ratios before printing/export. |
СформироватьФайлВыгрузки / ВыгрузитьВФайл |
Form module | Generation of the declaration's XML file according to the КГД schema for uploading into the taxpayer's account. |
Печать |
Form module | Output of the form for printing (spreadsheet document with the signing date and details). |
Requires verification (version-specific): the exact composition and signatures of the export procedures depend on the КГД XML schema in effect for the period and may differ between releases.
5. Posting and register movements
Important: regulated reports are declaration documents. This object does not generate accounting entries or movements in accounting registers. It aggregates already-generated accounting data into a reporting form and exports it for the КГД; it has no posting in the accounting sense (or it is only of a service nature for recording the generated report).
The accruals that declaration 210 merely reflects (and which are generated by payroll/tax calculation documents) are computed according to the RK norms for 2026:
- IIT: 10% on income up to 8,500 MCI of annual income and 15% above this threshold. The basic IIT deduction is 30 MCI per month (no more than 360 MCI per year).
- OPV — 10% (base cap of 50 MMW), OPVR — 3.5%, VOSMS — 2%, OSMS — 3%, SO — 5%, social tax — 6%.
- Base values for 2026: MCI = 4,325 ₸, MMW = 85,000 ₸. VAT rate — 16% (not involved in declaration 210, but used in related accounting).
Entries are generated by related documents (payroll calculation, tax accrual), using the standard RK chart of accounts:
| Account | Purpose |
|---|---|
| 1210 | Short-term accounts receivable from customers |
| 1030 | Cash in current bank accounts |
| 1330 | Goods |
| 3310 | Short-term accounts payable to suppliers |
| 3130 | VAT payable |
| 6010 | Revenue from sales |
| 7010 | Cost of sales |
The IIT and social tax liabilities reflected in form 210 are recorded in the accounts for settlements with the budget (group 313x) — they are generated by tax calculation documents, not by this report.
All amounts in the examples are in tenge (₸).
6. Related objects and entry on the basis of
- The "Организации" catalog (
Налогоплательщик) — the source of the taxpayer's details. - The "Контрагенты" catalog (
НалоговыйКомитет) — the receiving tax authority. - The "ПорядкиОкругленияОтчетности" enumeration — the rounding order for indicators.
- Documents for calculating IIT and social tax, and accruing income of non-resident individuals — the data suppliers for auto-filling the form.
- RK electronic documents: the accounting database from which the data is taken interacts with the ESF IS (ESF) and SNT; for form 210 itself, the export is performed to XML according to the КГД schema (not via ESF/SNT).
Entry on the basis of: for regulated reports of this type the "Entry on the basis of" mechanism is usually not used — the report is created from the regulated reporting section by selecting a period, rather than being generated from a source document.
7. Extension points
- Configuration extensions: adding form blank handlers (
ПриСозданииНаСервере,ПередЗаписью) via an extension — without removing the object from support. - Supplementing the auto-fill algorithm: overriding/supplementing the logic for filling indicators from accounting data to fit the organization's specifics.
- Customizing the XML export: adapting the file generator to changes in the КГД schema (relevant when re-submitting for old periods under updated requirements).
- Printed forms: adding your own print layouts via the mechanism of external/additional printed forms.
- The
ТаблицаФормОтчета()function — the central point for customizing the form's structure; when adding a new period version, a new formФорма21ггКвNis created with its own implementation.
Since the object is archived, it is recommended to make changes only for the correct re-submission of historical reporting and not to introduce the 2026 norms into it — current periods are served by separate objects.