Document "Comparison of the CST and Tax Return Form" (Comparison of CST and Tax Return Form 328.00)

1. Identification

Purpose. The document links item positions from the Tax Invoice System (SNT) with the data of fiscal tax forms FNO 328.00 (application for the import of goods) in the accounting of import operations of the Republic of Kazakhstan. It ensures traceability of the origin of imported goods, confirms compliance between internal accounting documents (SNT) and customs/tax declarations. It is used by accountants and tax accounting specialists when receiving notifications from the ESF IS about the need to match imported goods. It is part of the electronic document management mechanism with tax authorities (ESF IS, SNT).

2. Header Attributes and Table Parts

Header Attributes

Table Part “FNO”

Table Part “SNT”

Table Part “GoodsSNT”

Table Part “Errors”

Stores validation results and exchange with the ESF IS.

If any mandatory attribute (Organization, DocumentApplicationForImportingGoods, DocumentSNT, ApplicationNumberWithinCustomsUnion, PositionNumberInApplication) is not filled, the platform will not allow the document to be processed and will issue an error “Field ... is not filled”.

3. Forms

4. Key Module Procedures

No separate BSL text is attached in evidence; below are typical document handlers of this type considering scenarios from evidence.

Object Module:

• ProcessingConduct(Refusal, ProcessingMode) — generates movements in the registers MatchedSourcesOfOrigin and GoodsInVirtualWarehouses (see section 5).
• ProcessingFilling(FillingData, StandardProcessing) — initial filling of the header and table parts when entering based on.
• ProcessingFillingCheck(Refusal, CheckedAttributes) — control of mandatory attributes and correctness of pairs “FNO ↔ SNT”, recording identified errors in the table part “Errors”.

Form Module (typical commands for evidence scenarios):

• Fill item positions (scenario 3.2) — detailing the table part “GoodsSNT” by selected FNO/SNT.
• Send to ESF IS (scenario 3.3) — formation and transmission of the matching to the information system of tax authorities.
• Update status / Load errors (scenario 3.4) — request for the current processing status and loading error text into the table part “Errors”.
• Conduct (scenario 3.5) — reflecting the matching in accounting registers after successful registration in the ESF IS.
• Cancel conducting (scenario 3.6) — removing movements to correct errors.

5. Conducting and Movements

The document is a registrar and when conducted generates movements in two registers (according to evidence data):

Register of Information “MatchedSourcesOfOrigin” (informational)

• Records pairs SourceOfOrigin → SourceOfOriginRecipient for each row of the table part “GoodsSNT”.
• Logic: linking goods from SNT to FNO 328.00 documents for traceability of the origin of imported goods; data is used in subsequent tax reporting and control.

Accumulation Register “GoodsInVirtualWarehouses”

• Registrar: Document.MatchingSNTandFNO
• Dimensions: Goods, Warehouse (virtual), SourceOfOrigin
• Resources: Quantity
• Movements: expense/income for adjusting balances in virtual warehouses — when matching, goods are “moved” between sources of origin, balances are adjusted.

Accounting Entries

The document has a registration-tracing nature (matching sources of origin and transmission of information to the ESF IS) and according to standard logic does not generate accounting entries in financial accounting accounts — movements in goods balances, VAT, and cost are reflected by accompanying documents of the import cycle.

For reference, the accounts of the typical RK plan involved in related documents of the import/trade cycle (numbers and rates — Kazakhstan, 2026):

Current tax parameters of the RK for 2026 (applied in related calculation documents): VAT 16%; MRP 4,325 ₸; MSP 85,000 ₸; basic deduction for PIT 30 MRP/month (not more than 360 MRP/year); PIT 10% up to 8,500 MRP annual income and 15% above; OPP 10% (base ceiling 50 MSP); OPR 3.5%; VOSMS 2%; OSMS 3%; SO 5%; social tax 6%.

6. Related Objects and Input Based On

Input Based On: the document can be created based on SNT or application for import (FNO 328.00) with auto-filling of the corresponding table parts, as well as manually upon receiving a notification from the ESF IS.

7. Extension Points

• Configuration Extensions: adding handlers ProcessingConduct, ProcessingFillingCheck, ProcessingFilling through the object module of the extension.
• Event Subscriptions: BeforeWriting/OnWriting of the document for controlling business rules of matching and logging exchange with the ESF IS.
• Additional attributes and information (BSP mechanism) — for storing service signs without changing metadata.
• Processing exchange with ESF IS — point of customization of the format of sending/receiving and parsing errors in the table part “Errors”.
• Additional dimensions/resources of the register GoodsInVirtualWarehouses when refining traceability accounting.

Requires verification (version-specific): the exact composition of the enumeration of ESF IS statuses and the set of form commands may differ between releases of branch 3.0.7x — please clarify for the specific delivery 3.0.74.2.