Document "Withholding of Individual Income Tax and Social Tax" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document reflects the amounts of individual income tax (IIT), mandatory pension contributions (MPC), and contributions for mandatory social medical insurance (CSMI) withheld from individuals' income in accordance with the tax legislation of the Republic of Kazakhstan. It is used by accountants and payroll calculators monthly after the salary is accrued: it records the tax base and withheld amounts for each individual and month of the tax period, forming obligations to the budget (IIT) and extra-budgetary funds (ENPF for MPC, FOMS for CSMI). It serves as the basis for transferring the withheld amounts to government authorities.

Current RK norms for 2026 (used in the calculation of withheld amounts in related objects and for controlling the bases of the document): MRP = 4,325 ₸, MSP = 85,000 ₸. The standard tax deduction for IIT is 30 MRP per month (not more than 360 MRP per year). IIT is 10% on annual income up to 8,500 MRP and 15% on the amount exceeding this threshold. MPC is 10% (base ceiling 50 MSP), CSMI is 2%. The VAT rate in the RK is 16% (not directly related to this document, provided as a country benchmark for the configuration).

2. Header Attributes and Table Parts

2.1 Header Attributes

When processing, unfilled mandatory fields block the document — 1C issues an error like “Field … is not filled in”.

2.2 Table Part “WithheldIIT”

Stores the amounts of withheld IIT for each individual.

2.3 Table Part “WithheldMPC”

Stores the amounts of withheld mandatory pension contributions.

2.4 Table Part “WithheldCSMI”

Stores the amounts of withheld contributions for mandatory social medical insurance (employee contribution, 2%).

3. Forms

In the document form, commands for filling table parts (auto-filling based on accrual data), selective calculation of specific types of withholdings, and dialogs for selecting individuals are available.

4. Key Procedures of Modules

The attached evidence does not contain paths to BSL lines, so below are standard handlers for documents of this type (object module and form module). Specific method names should be clarified in the configurator for version 3.0.74.2.

Object Module:

• ProcessingPosting(Refusal, PostingMode) — formation of movements in the accumulation registers IITCalculationsWithBudget, MPCToBeTransferredToFunds, CSMIToBeTransferredToFunds from the corresponding table parts.
• ProcessingFilling(FillingData) — filling the header and table parts during input (including based on).
• ProcessingFillingCheck(Refusal, CheckedAttributes) — control of mandatory fields Organization, RegistrationPeriod, as well as Individual and TaxPeriodMonth in the rows of table parts.

Form Module:

• OnCreateOnServer — initial setup of the form, setting the registration period.
• Filling/recalculation commands for scenarios (see section below): automatic calculation of all withholdings, selective calculation of only IIT, clearing and re-filling, selection by specific types of withholdings.

Usage Scenarios (from evidence):

1. Creating a document and automatic calculation of withholdings — after processing salary accruals for the month.
2. Selective calculation of only IIT — recalculation/correction of IIT without affecting MPC and CSMI.
3. Manual adjustment of withholdings — editing already calculated amounts.
4. Calculation of all types of withholdings simultaneously — standard mass calculation.
5. Clearing and re-filling — complete recalculation “from scratch” after adjusting accruals.
6. Data selection by specific types of withholdings — selective addition of employees through selection dialogs.

5. Posting and Movements

The document generates movements in three accumulation registers of the type “Balances” (movement type — Income). The overall set of dimensions: Organization, Individual, TaxPeriodMonth, StructuralUnit.

5.1 Register IITCalculationsWithBudget

• Resource: TaxAmount (from the column Tax of the table part “WithheldIIT”).
• Purpose: accounting of IIT withheld from individuals' income and to be transferred to the budget; basis for tax reporting and control of liabilities to the budget.

5.2 Register MPCToBeTransferredToFunds

• Resource: ContributionAmount (from the column Contribution of the table part “WithheldMPC”).
• Purpose: accounting of mandatory pension contributions to be transferred to ENPF; control of MPC liabilities.

5.3 Register CSMIToBeTransferredToFunds

• Resource: ContributionAmount (from the column Contribution of the table part “WithheldCSMI”).
• Purpose: accounting of contributions for CSMI to be transferred to FOMS; basis for reporting to the health insurance fund.

5.4 About Accounting Entries

This document is a tool for tax accounting (TA) of withholdings: its direct function is movements in the listed accumulation registers, not entries in accounting accounts. The accrual of liabilities for payroll taxes and contributions in accounting (accounts of the standard chart of accounts of the RK — for example, 3120 “IIT”, 3220/3240 for social payments, correspondence with payroll calculations) is performed by documents of salary accruals and tax calculations, not by this document. Other “country” accounts of the RK chart of accounts (1210 — short-term receivables from buyers, 1030 — cash in current accounts, 1330 — goods, 3310 — payables to suppliers, 3130 — VAT payable, 6010 — revenue from sales, 7010 — cost of sales) are not related to this document.

Requires verification for the specific version: the exact composition of movements (presence of additional information registers/accounting movements) in release 3.0.74.2.

6. Related Objects and Input Based On

• Documents of salary accruals and tax calculations — the source of IIT/MPC/CSMI amounts; this document is filled based on their results.
• Receiving registers of movements: IITCalculationsWithBudget, MPCToBeTransferredToFunds, CSMIToBeTransferredToFunds — used for regulated tax reporting (tax returns for IIT and social payments, reporting to ENPF and FOMS).
• Directories: Organizations, Individuals, StructuralUnits (Divisions) — sources of dimension values.
• Payment documents for transferring withheld amounts to the budget and funds — extinguish liabilities reflected by this document in TA.

Input based on is determined by the configuration; for the withholding document, it is typical to fill based on the accrual data for the period, rather than creating other objects based on it.

7. Extension Points

• Event subscriptions / extensions of handlers ProcessingPosting and ProcessingFilling — adding custom movements or auto-filling rules without removing the configuration from support.
• Additional attributes and information (properties mechanism) — for industry analytics on withholding lines.
• Extension of the document form — adding commands for recalculation/selection for non-standard withholding scenarios.
• Regulated/background tasks — mass generation of withholding documents by organizations after month-end closing.
• Exchange rules (KD 2/3, EnterpriseData) — when integrating with external payroll and HR systems.

All modifications are recommended to be performed through configuration extension, keeping the object under support for seamless release updates.