--- title: "Form 210.00 (before 2017) in 1C:Accounting for Kazakhstan — how to fill out and submit the IIT and social tax declaration for foreigners" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/forma-210-00-do-2017-goda-v-1s-buhgalteriya-dlya-kazahsta-en source: BuhGPT --- # Form 210.00 (before 2017) in 1C:Accounting for Kazakhstan — how to fill out and submit the IIT and social tax declaration for foreigners > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). You receive a notice from the tax authority: for an old period (for example, Q3 2016) the amounts of withheld IIT for a foreign employee do not match. Or a desk audit is underway, and the inspector request --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). You receive a notice from the tax authority: for an old period (for example, Q3 2016) the amounts of withheld IIT for a foreign employee do not match. Or a desk audit is underway, and the inspector requests an additional form 210.00 for a period prior to 2017. You open the regulated reports journal for the current year — but the required old-style form is not there: for recent periods the new 210.00 is already filed. That is exactly when you need this object — the old edition of form 210.00, which was used before 2017. Let's look at how to open, fill in, and export it. 1. Purpose The document stores the declaration (calculation) under FNO 210.00 in the edition that was in effect before 2017 — the calculation of individual income tax and social tax for foreigners and stateless persons. It is used to generate, print, and electronically export initial, regular, and additional reports for periods that fall under the old form. For periods from 2017 onward a different object is already used — "RegulatedReport210". 2. Where to find it - Section "Reports" → "Regulated reports" (in some releases — "Tax reporting"). - In the report type selection form — a period before 2017, form 210.00. The program will itself substitute the form of the required edition based on the selected date. - All previously created documents of this type are in the list. You can open it directly via a navigation link. 1C navigation link: e1cib/list/Документ.РегламентированныйОтчет210ФормаДо2017 To navigate: in the menu "Tools" → "Links" → "Go to navigation link" (or Ctrl+F in the address field of the configurator/client), paste the string above and click "Go". 2a. How to find out your release Menu "Help" → "About". In the window that opens: at the top — the platform version (for example, 8.3.24.xxxx), below — the configuration release ("Accounting for Kazakhstan", edition 3.0, version 3.0.74.2). This guide has been verified on 3.0.74.2 — if your numbers are lower, some interface hints may differ in name, but the logic is the same. 3. How to fill it in You open a new document or an existing one from the list. Filling proceeds top to bottom through the "header", then by sections of the form. Field Why it matters and what happens on error Organization (MANDATORY) The BIN, registration data, and foreign employees are pulled based on it. Make a mistake — and the declaration will go out under the wrong BIN, and it will not be accepted in the taxpayer's cabinet. Tax period: year and quarter (MANDATORY) Form 210.00 is quarterly. The period determines which form is substituted. Set a period of 2017+ and the program will open the new form, not this one. Type of declaration (MANDATORY) Initial / regular / additional / additional by notice / liquidation. An incorrect type = double accrual or refusal to accept. Notice number and date Filled in only for the "additional by notice" type. Without them such a form will not be accepted. Residency status / taxpayer category Affects the set of appendices and the rate. For form 210 these are foreigners and stateless persons. Date of compilation It determines the form and the filing deadline (by the 15th of the second month after the reporting quarter). Section "IIT calculation" Amounts of foreigners' taxable income, tax deductions, calculated and withheld IIT by months of the quarter. Filled in automatically from payroll documents using the "Fill" button or manually. Section "Social tax calculation" Base and amount of social tax by month, reduction by the amount of social contributions. Appendices 210.01 / 210.02 / 210.03 Breakdowns by income type and for each foreign individual. Empty appendices are not exported. Responsible person / signatory Full name and IIN of the manager and accountant. Empty fields — the form will go out without a signature, and the cabinet will return it with an error. Workflow: specify the organization and period → select the type of declaration → click "Fill" to pull amounts from the accounting records → check the sections and appendices → "Save" → "Check" (built-in control) → export or print. 4. A worked example with figures and postings Conditions. A foreign employee-resident, salary 500,000 ₸/month. The reporting quarter is 3 months. 2026 rates: IIT deduction 30 MCI = 30 × 4,325 = 129,750 ₸, IIT 10%, OPV 10%, VOSMS 2%, SO 5%, OSMS 3%, OPVR 3.5%, social tax 6%. Calculation for one month: Indicator Amount, ₸ Accrued 500,000 OPV (10%) 50,000 VOSMS (2%) 10,000 IIT deduction (30 MCI) 129,750 Income taxable for IIT = 500,000 − 50,000 − 10,000 − 129,750 310,250 IIT (10%) 31,025 Social tax base = 500,000 − 50,000 − 10,000 440,000 Social tax (6%) = 26,400; less SO — SO (5%, base 450,000) 22,500 Social tax payable = 26,400 − 22,500 3,900 "Take-home" = 500,000 − 50,000 − 10,000 − 31,025 408,975 For the quarter (× 3): IIT = 93,075 ₸, social tax = 11,700 ₸ — exactly these totals go into form 210.00. Important: the regulated report document itself does not make accounting postings — it collects amounts that are already prepared. The postings are created by the payroll accrual document. Here they are (for a month): Dr Cr Amount, ₸ Operation 7210 3350 500,000 Salary accrued to a foreigner 3350 3120 31,025 IIT withheld 3350 3220 50,000 OPV withheld 3350 3213 10,000 VOSMS withheld 7210 3150 3,900 Social tax accrued 7210 3210 22,500 Social contributions accrued (SO) 7210 3211 15,000 OSMS accrued Form 210.00 takes from these movements the lines for 3120 (IIT) and 3150 (social tax) and distributes them across the months of the quarter. 5. Types of operation (types of declaration) The document supports the same types as the FNO form: - Initial — filed for the first time for the period. - Regular — the next report for the next quarter. - Additional — a correction of a previously filed one (at your own initiative). - Additional by notice — a correction at the request of the tax authority (the notice number and date are required). - Liquidation — upon cessation of activity. 6. What is generated upon posting - There are no accounting postings — this is a reporting form, not a business transaction. All IIT and social tax accruals are made by payroll documents. - Movements in the information registers of regulated reporting: the fact of report generation, its period, type, and final indicators are saved (for the "filed/not filed" control and for subsequent corrections). - An electronic export file — XML in the format accepted by the Taxpayer's Cabinet / IS SONO, using the "Export" button. This document does not create ESF or SNT — they relate to sales, not to IIT reporting. 7. Printed forms - FNO 210.00 — the main calculation form (machine-readable form). - Appendix 210.01 — calculation of IIT and social tax on the income of foreigners/stateless persons. - Appendix 210.02 — by individual income types. - Appendix 210.03 — information on individuals. - Export to electronic form (XML) — for uploading to the taxpayer's cabinet. The "Print" button in the document form — selecting the required form; "Export" — a file for online filing. 8. Common errors "Organization is not filled in" — no organization is selected in the header. Specify it first, otherwise the BIN and employees will not be pulled. "The report period does not match the form" — a period of 2017 or later is selected. For such periods use the new document "RegulatedReport210", and this one only for periods before 2017. "Control ratios not met: the IIT amount in the section does not equal the amount in appendix 210.01" — you manually corrected the total but not the appendix (or vice versa). Click "Fill" again so that the amounts are re-collected from the accounting records. "Notice number and date not specified" — the "additional by notice" type is selected, but the notice details are empty. Fill them in from the tax authority's received document. "The file failed the format-logic control in the cabinet" — usually an empty signatory IIN or an incorrect BIN. Check the signatory section and the organization's details. Discrepancy with the inspector's notice — often because the deduction was calculated under the old rule (14 MCI instead of the current 30 MCI) or under the old VAT/tax rate. Verify the calculation parameters in the accounting policy for the required period. 9. FAQ For which periods is exactly this form needed, and not the new 210.00? For tax periods before 2017. From 2017 a different edition of the form is in effect — it is generated by a separate document. The program will itself substitute the required edition based on the selected period date. Does the document make accounting postings? No. This is a reporting form. IIT (acc. 3120) and social tax (acc. 3150) are accrued by payroll documents, and form 210.00 only collects the amounts already calculated, by month. What should be filled in first? The organization, year and quarter, type of declaration. After that the "Fill" button will pull data from the accounting records. Is the form quarterly or annual? Quarterly. It is filed by the 15th of the second month following the reporting quarter. How to file an additional (amended) form? Create a new document for the same period, type — "additional", enter the correct amounts. If you are amending at the request — the type "additional by notice" with the notice number and date. Why are there no ESF or SNT in the form? Form 210.00 is a report on IIT and social tax for foreign individuals. ESF and SNT relate to the sale of goods and works and have no relation to this document. The amounts in the form do not match the payslip — where to look for the cause? Most often it is about the deductions and rates of the period: the basic IIT deduction is 30 MCI per month (30 × 4,325 = 129,750 ₸), IIT 10%. Check the payroll calculation settings for the required month and refill the form. Can the form be filled in manually, without accounting data? Yes, any field of the sections and appendices can be edited manually. But then you must watch the control ratios between the section and the appendices yourself. How to check the form before filing? The "Check" button launches the built-in ratio control, "Export" generates the XML, which additionally passes format-logic control already in the taxpayer's cabinet. How to export the file for the taxpayer's cabinet? The "Export" button → specify a folder → upload the resulting XML in the cabinet or IS SONO. 10. Related documents - Basis for filling in: documents of salary accrual and payments to foreign employees (salary accrual, statements), the employees directory with the "foreigner / stateless person" flag, accounting policy and tax settings for the period. - What is related: payment documents for transferring IIT (acc. 3120) and social tax (acc. 3150) to the budget; the current edition of form 210.00 — for periods from 2017 onward. - The availability of the form for future periods in a specific release is the only thing worth clarifying: this object is stored in the configuration for working with closed old periods (requires verification for very late releases if the object is marked as deprecated). How to find out your release: "Help" → "About" — the platform version and configuration release are indicated there. Material prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_