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title: "The “Application for an Individual Income Tax Deduction” Document in 1C:Accounting for Kazakhstan 3.0 — Complete Guide"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/dokument-zayavlenie-na-predostavlenie-vycheta-po-ipn-v-1s-en
source: BuhGPT
---

# The “Application for an Individual Income Tax Deduction” Document in 1C:Accounting for Kazakhstan 3.0 — Complete Guide

> **TL;DR:** Verified in release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0). An employee brings you an application stating: “Please apply the standard tax deduction of 30 MCI.” You calculate their salary, but IIT is withheld from the entire amount—the deduction was not applied, 

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Verified in release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0).
An employee brings you an application stating: “Please apply the standard tax deduction of 30 MCI.” You calculate their salary, but IIT is withheld from the entire amount—the deduction was not applied, and the employee received 12 975 ₸ less. The reason is almost always the same: the employee’s application remained on paper and was not entered into the system. The “Application for an Individual Income Tax Deduction” document is precisely where you record the employee’s entitlement to the deduction so that it is automatically taken into account when IIT is calculated during payroll processing.
1. Purpose
The document registers an employee’s application for individual income tax (IIT) deductions. It does not generate accounting entries by itself—it records in the information register which deductions a particular employee is entitled to and from which month. These data are then retrieved by the “Calculation of Withholdings for the Organization’s Employees” document, reducing the income subject to IIT.

2. Where to Find It
Go to “Payroll” → “Taxes and Contributions” → “Applications for IIT Deductions” → click “Create”.
Fig. 1. Document location3. How to Complete It
It can be completed quickly—one employee per document (or several employees in the tabular section, depending on the release form).
Field
Purpose and consequences of an error
Organization (required)
The legal entity employing the employee. If you specify the wrong organization, the deduction will not be included in the payroll calculation for the relevant employee.
Document date (required)
The application registration date. It determines when the system begins to “see” the application. Set it no later than the month from which the deduction is required.
Employee / Individual (required)
The person to whom the deduction applies. If this field is blank or incorrect, the deduction will not be applied and IIT will be withheld from the entire amount.
Starting month (Period) (required)
The month from which the deduction applies. If you specify a future month, the deduction will not apply to earlier periods and recalculation will be required.
Deduction type (required)
The main field. It determines which particular deduction is applied (see Section 5). An incorrect type results in an incorrect reduction of income.
Amount / number of MCI
For the basic deduction—30 MCI per month (entered by default). For preferential categories—882 MCI per year. Verify that the amount matches the grounds stated in the application.
Supporting document (document, date)
Details of the employee’s application and supporting documents (disability certificate, statement, etc.). Without supporting grounds, the tax authorities will disallow a deduction for preferential categories during an audit.
Ending month
Complete this field if the deduction is temporary (for example, until a certificate expires). If left blank, the deduction applies indefinitely until you cancel it.
Comment
A free-text field for the accountant’s notes. It does not affect the calculation.
After completing the fields, click “Post and Close”. Posting records the data in the information register; without it, the payroll calculation will not recognize the deduction.
Important information about 30 MCI. From 2026, the basic deduction is 30 MCI per month (previously 14 MCI). With an MCI of 4 325 ₸, this is 129 750 ₸ per month and no more than 360 MCI (1 557 000 ₸) per year.
4. Worked Example with Figures and Accounting Entries
Scenario. Employee Akhmetova A. has a monthly salary of 300 000 ₸. She submitted an application for the basic deduction of 30 MCI. The 2026 MCI is 4 325 ₸; the basic deduction is 30 × 4 325 = 129 750 ₸.
Step 1. Enter the application. Create the document: organization—“Example” LLP; employee—Akhmetova A.; deduction type—“Basic deduction of 30 MCI”; starting month—January 2026. Post the document.
Fig. 2. Sample applicationStep 2. Calculate payroll for January. IIT in 1C is calculated using the following formula:
IIT = (Income − CPC − CSHI contributions − Standard deduction) × 10%
Indicator
Amount, ₸
Income (salary)
300 000
CPC (10%)
30 000
CSHI contributions (2%)
6 000
Basic deduction (30 MCI)
129 750
IIT taxable base
300 000 − 30 000 − 6 000 − 129 750 = 134 250
IIT (10%)
13 425
Fig. 3. Calculation of Withholdings for the Organization’s Employees documentFor comparison, if the application had NOT been entered (no deduction): the base would be 300 000 − 30 000 − 6 000 = 264 000; IIT would be 26 400 ₸. The employee’s savings from the deduction are 129 750 × 10% = 12 975 ₸ per month.
Fig. 4. IIT calculation without deduction applicationsNet pay: 300 000 − 13 425 − 30 000 − 6 000 = 250 575 ₸.
The application itself does not generate debit/credit entries—it merely “enables” the deduction of 129 750 ₸ in the calculation above. This is why the IIT amount decreased from 26 400 to 13 425 ₸.
5. Transaction Types (Deduction Types)
The document allows you to register different grounds:
- Basic deduction of 30 MCI per month—the basic deduction for all employees at their principal place of employment. No more than 360 MCI per year.

- CPC deduction—compulsory pension contributions (10%) that reduce the IIT base.

- CSHI contribution deduction—health insurance contributions (2%).

- Deduction for certain categories (882 MCI per year)—persons with Group I, II, or III disabilities, participants in the Great Patriotic War and equivalent persons, parents/guardians of children with disabilities, etc.

The specific set of types depends on the release; select the current option in the “Deduction type” field.
6. What Is Generated Upon Posting
- Debit/credit entries—none. The document is not reflected in the accounting records.

- Information register movements—the employee’s entitlement to the deduction is recorded: individual, deduction type, amount, and validity period. The payroll calculation reads this register when calculating IIT.

- Electronic documents (electronic invoices, accompanying consignment notes)—are not generated: these are documents relating to the movement of goods and funds and have no connection with IIT deductions.

You can check the movements using the “Debit/Credit” button (the accounting records will be blank) or through “More” → “Document Movements”, where the information register entries for deductions are displayed.
7. Common Errors
“The ‘Employee’ field is not completed”—no employee has been selected. Open the document, specify the employee, and post it again.
The deduction was not applied to payroll. Possible reasons: the application was not posted (it remains a draft); the starting month is later than the calculation month; or the application specifies another organization. Check the date/period and repost the document, then recalculate payroll.
“A deduction of this type has already been registered for this period.” There is a duplicate application. Find and edit the document entered earlier, and mark the redundant one for deletion.
IIT is still calculated on the entire amount, and the deduction of 129 750 ₸ is ignored. A common reason is that payroll was calculated before the application was posted. The correct sequence is: first post the application, then calculate (or recalculate) payroll.
The basic deduction was applied by two employers. The deduction of 30 MCI is available at only one place of employment. If the employee works concurrently for another employer, enter the application only with the principal employer.
The old amount of 14 MCI is specified. This was the standard before 2026. From 2026, the basic deduction is 30 MCI; correct the amount, otherwise IIT will be overstated.
9. FAQ
1. Does this document generate accounting entries? No. It records data in the deduction information register. The payroll document generates the IIT entries (Debit 3350 Credit 3120), taking the deduction into account.
2. What is the standard deduction in 2026? 30 MCI per month. With an MCI of 4 325 ₸, this is 129 750 ₸ per month and no more than 360 MCI (1 557 000 ₸) per year.
3. Does an application need to be entered every month? No. One document is sufficient: the deduction applies from the specified month until the ending month (or indefinitely if no ending month is specified).
4. The employee left and was rehired—what happens to the deduction? Enter a new application with a new start date. You can close the old one by specifying an ending month.
5. Can the standard deduction be applied at two places of employment? No. The standard deduction of 30 MCI is granted at only one place of employment. Do not enter an application with the employee’s other employers.
6. How does the deduction affect net pay? It reduces the IIT taxable base by 129 750 ₸ per month, saving the employee 12 975 ₸ in IIT each month (129 750 × 10%).
7. How do I register a deduction for a person with a disability? Select the deduction type for certain categories (882 MCI per year) and specify the supporting grounds—the details of the certificate/ID. Without supporting grounds, the tax authorities will disallow the deduction.
8. Why do older instructions mention 14 MCI and an MCI of 3 932? These are outdated values from before 2026. The current values are: MCI of 4 325 ₸ and a standard deduction of 30 MCI.
9. Are CPC and CSHI contributions automatically included in the IIT calculation? Yes. They are deducted from income when IIT is calculated, regardless of this document. The application adds the standard and special deductions on top of them.
10. What should I do if I calculated payroll before entering the application? Post the application, then open the payroll document and click “Recalculate”—IIT will be recalculated taking the deduction into account.

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