--- title: "Form 100.00 (Corporate Income Tax Declaration) in 1C:Accounting for Kazakhstan — How to Complete and Submit" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/forma-100-00-deklaraciya-po-kpn-v-1s-buhgalteriya-dlya-ka-en source: BuhGPT --- # Form 100.00 (Corporate Income Tax Declaration) in 1C:Accounting for Kazakhstan — How to Complete and Submit > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). At the end of March. You closed the year, signed the financial statements, and then — the deadline for submitting the corporate income tax declaration. You open "Form 100", click "Fill", and the program sho --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). At the end of March. You closed the year, signed the financial statements, and then — the deadline for submitting the corporate income tax declaration. You open "Form 100", click "Fill", and the program shows a taxable income that you don't recognize: the profit in the turnover is one thing, while in the declaration — another. Nothing supernatural: some expenses are not deductible, some incomes are adjusted, and depreciation in tax accounting is different. This guide is about how to fill out Form 100 so that the numbers match and there are no questions from the tax authorities. 1. Purpose Form 100.00 is the annual Corporate Income Tax Declaration (CIT). It is submitted by legal entities-residents under the general taxation regime (and permanent establishments of non-residents). In it, you report the total annual income, deductions, taxable income, and the amount of CIT payable for the year. This is a report on income tax, not on VAT — VAT is reported in Form 300.00. 2. Where to find Menu path: Reports → 1C-Reporting → Regulated Reports (or the section Reports → Regulated Reporting). Then click the Create button → in the list of report types, select the group "Tax Reporting" → "Form 100.00 (CIT Declaration)". Specify the organization and year — the form will open. To open the object directly in 1C: Service (main menu) → "Go to navigation link" and paste: e1cib/list/Report.RegulatedReport100Form 2a. How to find out your release "Help" → "About the program" (or the ℹ icon in the upper right corner). There are two lines: platform version (for example, 8.3.24) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The forms of declarations change according to the orders of the Ministry of Finance of the RK, so before submission, check the release — on an outdated release, the form may be irrelevant. 3. How to fill out — step by step The form consists of the main sheet 100.00 and appendices 100.01–100.07. It is more convenient to fill out from the appendices because the totals are transferred to 100.00. Step 1. Header (mandatory). - Organization — for whom you are submitting. Its details, BIN, and accounting data depend on it. - Tax period (year) — reporting year. If you make a mistake in the year, the turnovers will not match. - Type of declaration — "Initial", "Regular", "Additional" or "Liquidation". By default, it is initial. Use additional only when correcting a previously submitted one — otherwise, the tax authorities will accept it as a new initial. - Residency indicator, taxpayer category — checkboxes in the "General Information" section. They affect the composition of the appendices (for example, large taxpayers have their own lines). Step 2. Auto-fill. The "Fill" button pulls data from accounting: income from accounts in section 6000, expenses — 7000, data on fixed assets — from depreciation registers. This is a draft, not the final version. Step 3. Appendix 100.01 "Cost of goods sold, works, services". Here, the inventory at the beginning/end, purchases, cost (account 7010) — forms the amount of deduction for sold goods. Step 4. Appendix 100.02 "Deductions for fixed assets". Tax depreciation by groups (I–IV). It almost always differs from accounting depreciation — this is the main source of discrepancy "profit in turnover ≠ income in declaration". Step 5. Appendix 100.07 "Information for determining taxable income". The key appendix: here are the incomes (lines 100.00.001–009) and deductions (100.00.019 and breakdown). Here you remove from deductions what is not deductible: excessive representation expenses, fines to the budget, certain travel expenses above the norms, etc. Step 6. Appendix 100.06 "Information on components of annual financial statements". The balance sheet and income statement indicators are transferred here. They must match your financial statements. Step 7. Main sheet 100.00. Check the chain: SGD (line 100.00.001) → adjustments → deductions (100.00.019) → taxable income (100.00.100) → CIT at a rate of 20% (100.00.150) → minus offsets and advance payments → CIT payable (100.00.170). Step 8. Click the "Check" button (control ratios and export), then "Save" and "Send" via 1C-Reporting. 4. An example with numbers LLP under the general taxation regime for the year 2025: Indicator Amount, ₸ Income from sales (Cr 6010) 50,000,000 Other income 1,200,000 Total annual income (SGD) 51,200,000 Cost of sales (Dr 7010) 30,000,000 Period expenses (salary, rent, etc.) 8,500,000 Tax depreciation of FA (app. 100.02) 1,500,000 Excessive expenses, NOT deductible −800,000 Total deductions 39,200,000 Taxable income 12,000,000 CIT = 12,000,000 × 20% = 2,400,000 ₸. Assuming there were no advance payments for CIT during the year (SGD for the previous year is below the threshold of 325,000 MRP — advance payments are not required). Then the amount payable on line 100.00.170 — all 2,400,000 ₸, due by April 10 of the year following the reporting year (after the submission deadline of March 31). Form 100 itself is a report; it does not create any entries. You reflect the tax accrual separately as an Operation (Operations → Manually entered operations): Dr Cr Amount, ₸ Description 7710 3110 2,400,000 Accrued CIT for 2025 3110 1030 2,400,000 CIT paid from current account Where 7710 is "Expenses for corporate income tax", 3110 is "Corporate income tax payable", 1030 is "Cash in current bank accounts". For reference: rates and limits for 2026 (MRP 4,325 ₸, MLP 85,000 ₸, VAT 16%) do not directly participate in Form 100 — this is a CIT declaration at a rate of 20%. MRP here is only important for the threshold of advance payments (325,000 MRP) and certain regulated expenses. 5. Types of operations (declaration options) Form 100 is a regulated report; it does not have "types of operations" like a document, but it has a type of declaration (a field in the header): - Initial — you are submitting for the period for the first time. - Regular — periodic submission (for certain categories). - Additional — correction of a previously submitted one: you indicate only the amounts of changes. - Additional upon notification — correction at the request of the tax authorities. - Liquidation — during liquidation/reorganization, for an incomplete period. 6. What is generated upon submission - No entry — this is a report, not an accounting document. It does not create movements in accounting/tax registers. - A electronic file of the declaration is generated in the approved format and sent to SGDS (Taxpayer's Cabinet / SONO) via the 1C-Reporting service. - A sent copy is saved in the journal of regulated reports, and after processing — a notification of acceptance (or an error in format-logical control). - The CIT accrual payable based on the declaration results is conducted by you manually as an operation (see example) or as a closing document — it does not affect the movements of Form 100 itself. 7. Printed forms - Form 100.00 — the main sheet of the declaration. - Appendices 100.01 – 100.07 — each is printed separately. - Print with barcode (PDF417) — for submission on paper to the tax authorities. - The "Print" button allows you to output both the entire declaration and selected appendices. 8. Common mistakes "Mandatory fields not filled: tax authority code" — the tax authority at the place of registration is not specified in the organization card. Open the organization → "Tax Inspection" and fill in the code. "The amount in line 100.00.100 does not match the control ratio" — when manually editing, the incomes, deductions, and total have diverged. Do not manually edit the total lines: correct the appendices (100.01, 100.02, 100.07) and rebuild the main sheet. "Data from accounting reports (app. 100.06) do not match financial statements" — you submitted FNO-2 (balance sheet, income statement) with one set of numbers, but in 100.06, there are others. Align appendix 100.06 with the already submitted annual financial statements. "Format-logical control error during export" — outdated release or form. Update the configuration to the current release and recreate the report. Discrepancy between profit and taxable income — not a program error. The reason is almost always the difference between accounting and tax depreciation (app. 100.02) and non-deductible expenses (fines, penalties to the budget, excessive representation expenses). Check these lines. 9. FAQ When to submit Form 100 and pay CIT? The declaration — by March 31 of the year following the reporting year. CIT based on the declaration — by April 10. Who submits Form 100? Legal entities-residents under the general taxation regime and permanent establishments of non-residents. Those under the simplified regime (Form 910) or patent do not submit. Why is the profit in the turnover not equal to the taxable income? Due to differences: tax depreciation ≠ accounting depreciation, some expenses are not deductible, some incomes are adjusted. This is normal. What is the CIT rate? The standard is 20%. For agricultural producers in certain activities — 10%. Do I need to pay advance payments for CIT? Only if your SGD for the previous year exceeded 325,000 MRP. Small and medium businesses are often exempt from advances. Does Form 100 calculate VAT? No. VAT is a separate Declaration 300.00. In Form 100, incomes are shown without VAT. How to submit a correction if I made a mistake? Create a new Form 100 for the same year, select the type "Additional" in the header, and indicate only the amounts of changes (delta), not the full values again. Where do fines and penalties to the budget go — as deductions? No, they are not deductible. Remove them from deductions in appendix 100.07, otherwise, you will understate the CIT. What to do if after "Fill" appendix 100.02 is empty, but there are fixed assets? Check that tax accounting is maintained for fixed assets and tax groups for fixed assets are established, and depreciation for the year is calculated (month-end closing is completed). Can I submit the declaration on paper? Yes, print the form with a barcode (PDF417) and submit it to the tax authorities, but electronic submission through the Taxpayer's Cabinet/1C-Reporting is faster and has automatic control. 10. Related documents - Based on what is formed: accounting data for the year — sales (account 6010), cost (7010), period expenses (accounts 7000), depreciation registers for fixed assets, annual financial statements. - What is entered next to / after: Operation for accruing CIT (Dr 7710 Cr 3110) and Withdrawal from current account / Payment order for payment. Annual financial statements (FNO-2) are submitted together with Form 100 — their indicators must match. - Related declarations: Form 300.00 (VAT), Form 200.00 (PIT and social payments), Form 101.03/101.04 (CIT at source). How to find out your release: "Help" → "About the program" — there you will find the platform version and configuration release. This guide is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. On other releases, the declaration form and control ratios may differ — please verify before submission. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_