Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
February has arrived. The company's balance includes an office, a warehouse for goods (account 1330), and two service vehicles, along with a land plot under the warehouse. The accountant from the head office writes to you: "Have you submitted 701.00?" And you are not even sure that all the objects are included in the calculation: one car was deregistered in December, and the land plot was re-registered. You open form 701.00 — and there are zeros for transport, even though fixed assets are on the balance sheet. Let's figure out where the form gets its data, what to check in it, and how to submit it without comments on the FLK.
1. Purpose
Form 701.00 is a calculation of current payments for the transport tax, land tax, and property tax. Legal entities and sole proprietors (under the general taxation regime) declare taxable objects and amounts they must pay throughout the year in equal installments. This is not an annual declaration but rather a schedule of advance payments.
2. Where to find
Path in the program: section "Reports" → "Regulated Reporting" (1C-Reporting) → button "Create" → in the list of tax return forms, select "701.00 — Calculation of Current Payments…” → specify the organization and period.
A quick way to open the object directly in 1C: Main Menu → "Service" → "Go to Navigation Link" and paste:
e1cib/list/Report.RegulatedReport701Form
2a. How to find out your release
"Help" (or the icon ⓘ / "About the Program") → "About the Program". In the opened window, the top line shows the platform version (for example, 8.3.24.x), below is the release of the "Accounting for Kazakhstan" configuration. Tax return forms are updated along with the release, so always check the number before submission: an outdated release may generate last year's version of the form.
3. How to fill out — by fields
Header (title page)
| Field | Why and what will happen in case of error |
|---|---|
| Organization (mandatory) | Determines BIN/IIN, rates, and object linkage. If you select the wrong organization, the calculation will collect someone else's fixed assets. |
| Tax period (year) (mandatory) | The year for which current payments are calculated. If you set the previous year, you will submit an outdated form, and it will be rejected. |
| Form indicator (mandatory) | Initial / regular / additional / additional upon notification / liquidation. The first one in the year is submitted as "initial." If you make a mistake with the indicator, the form will either duplicate or not be accepted. |
| Code of the state revenue authority (UGD) (mandatory) | UGD at the location of the objects. An empty field or someone else's code will result in a FLK error during submission. |
| Taxpayer category / residency | Affects the composition of attachments and benefits. |
Appendix 701.01 — Transport Vehicles
Filled out for each vehicle: type, engine volume (cm³) or other physical indicator, period of ownership (number of months in the year), rate in MCI, correction coefficients. The key field is engine volume: it determines the rate. If you underestimate the volume, you will underestimate the tax, and during the audit, it will be recalculated with penalties.
Appendix 701.02 — Land and Property
- Land tax: land category, area, base rate, correction coefficients as per the maslikhat's decision, number of months of ownership.
- Property tax: average annual balance value of objects, rate (for legal entities, the general rate is 1.5 %). The main field is average annual value: calculated as the average of the residual value on the 1st of each month. Zero value → zero tax → understatement.
Section with amounts (payment deadlines)
The calculated annual amount is divided into 4 equal installments with payment deadlines of February 25, May 25, August 25, November 25. Ensure that the installments are equal and sum up to the annual tax.
Do not fill it out manually. In the configuration, data is pulled from the fixed asset cards, transport/land accounting registers, and the results of the regulated operation for tax calculations. The "Fill" button inside the report pulls the objects; your task is to verify and correct if necessary.
4. An analyzed example with entries
LLP "Astana-Stroy", general taxation regime, 2026. MCI = 4,325 ₸.
Property. Average annual balance value of taxable buildings — 20,000,000 ₸. Rate 1.5 %. Annual tax = 20,000,000 × 1.5 % = 300,000 ₸. Current payment = 300,000 / 4 = 75,000 ₸ for each deadline.
Land. The plot under the warehouse, annual land tax by calculation = 48,000 ₸. Current payment = 12,000 ₸.
Transport. Passenger car, engine volume 2,500 cm³. The rate for the range of 2,001–2,500 cm³ = 6 MCI + 7 ₸ for each cm³ over 2,000: 6 × 4,325 + (500 × 7) = 25,950 + 3,500 = 29,450 ₸ for the year (full year of ownership).
Entries upon accrual (regulated operation "Tax Calculation" / month-end closing). The report 701.00 does not make entries — they are generated by the accrual documents:
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Accrued property tax (for the quarter) | 7210 | 3180 | 75,000 |
| Accrued land tax (for the quarter) | 7210 | 3160 | 12,000 |
| Accrued transport tax (annual) | 7210 | 3170 | 29,450 |
| Paid property tax | 3180 | 1030 | 75,000 |
| Paid land tax | 3160 | 1030 | 12,000 |
Account 7210 "Administrative Expenses" — expense of the period; accounts 3160/3170/3180 — liabilities to the budget; 1030 — cash in the current account. In form 701.00 by the deadline of February 25, there will be 75,000 (property) + 12,000 (land) = 87,000 ₸, the transport tax is paid by the legal entity in a single payment by July 10.
5. Types of operations (form indicators)
- Initial — the first calculation in the tax period.
- Regular — upon the appearance/disposal of objects during the year.
- Additional — correction of a previously submitted form on one's initiative.
- Additional upon notification — correction at the request of the state revenue authority.
- Liquidation — upon liquidation/reorganization.
6. What is generated
- Electronic tax return form in machine-readable format for submission via 1C-Reporting to the state revenue authorities (or export for the Taxpayer's Cabinet / SONO).
- Records of submission in the regulated reporting journal (status: sent, accepted, rejected).
- Entries in this form are not generated. Tax accruals are made by the documents "Regulated Operation" / "Month-End Closing" (movements Dr 7210 Cr 3160/3170/3180). Electronic documents ESF/SNT are not related to form 701.00 — this is a report, not a realization.
7. Printed forms
- 701.00 — the main calculation form (title + amounts by deadlines).
- Appendix 701.01 — for transport vehicles.
- Appendix 701.02 — for land tax and property tax.
Printing — the "Print" button in the report form; export to PDF/Excel — from there as well. For submission, the electronic export is used, not a scan of the printed form.
8. Common mistakes
"The code of the state revenue authority (UGD) is not filled in." Open the title page, specify the UGD code at the location of the object. The code is taken from the organization's card (details → tax authority).
"The average annual value of property is zero." This means that the residuals for fixed assets have not been calculated monthly. Check that the fixed assets are accounted for, depreciation is accrued, and month-end closing has been completed for all months of the year.
"The sum of current payments by deadlines does not equal the calculated tax amount." The annual tax must be divided into 4 equal installments. Recalculate manually or click "Fill" again — discrepancies usually arise from manual edits of one of the cells.
"Format and logical control: FLK not passed" (upon submission). Expand the FLK protocol: it indicates the specific line/cell. A common reason is that the engine volume in 701.01 or the area of the plot in 701.02 is not specified.
"The form of this edition is outdated." Update the configuration to the current release — the tax return form changes along with the update.
9. FAQ
Who is required to submit form 701.00? Legal entities and sole proprietors under the general taxation regime who have taxable objects — real estate, land, transport. If there are no objects, the form is not submitted.
When to submit and when to pay? Calculation 701.00 — no later than February 15 of the current year. Current payments for property and land — by February 25, May 25, August 25, November 25 in equal installments.
Is transport also paid in 4 parts? No. Legal entities calculate the transport tax independently and pay it in a single payment by July 10; the total is shown in the annual declaration 700.00. In 701.00, the transport section is filled out for reference/if there is an obligation — check the composition of attachments against the version of the form for your release (this point is version-dependent — check on your release).
What is the property tax rate for LLP? The general rate for legal entities is 1.5 % of the average annual balance value of taxable property.
Why did the form not pull the vehicle? Check if the vehicle is registered in the transport register and if it has been disposed of. Objects deregistered before the start of the period are not included in the calculation.
We bought a building in the middle of the year — how to calculate? The tax is calculated considering the number of months of ownership. The program takes the residual value monthly, so it is important that the months after the purchase are closed.
What to do if the object was sold after submission? Submit an additional form 701.00 with corrected amounts for the remaining deadlines.
Where to account for the accrued tax amounts? To account 7210 "Administrative Expenses" in correspondence with liability accounts 3160 (land), 3170 (transport), 3180 (property).
Does the form make entries? No. 701.00 is a regulated report for submission to the state revenue authorities. Entries are created by month-end closing / regulated operation for tax calculations.
How to correct if I underestimated the engine volume? Correct the physical indicator in 701.01, recalculate, and submit an additional form. Pay the difference to avoid penalties.
10. Related documents
- Basis for filling: fixed asset cards and documents "Acceptance of Fixed Assets" (property), information on land plots and transport vehicles, results of "Month-End Closing" (average annual value, depreciation).
- What is entered based on the calculation: payment orders / write-offs from the current account for the payment of current payments (Dr 3160/3170/3180 Cr 1030).
- Related reports: annual declaration 700.00 "Declaration on Transport Tax, Land Tax, and Property Tax" — the total for the year, against which current payments from 701.00 are reconciled.
How to find out your release: "Help" → "About the Program" — there you will find the platform version and the release of the configuration.
The instruction is prepared for "Accounting for Kazakhstan," release 3.0.74.2 (version 3.0). When updating the configuration, check the relevance of the tax return form 701.00.