--- title: "Form 220.00 in \"Accounting for Kazakhstan\": IIT declaration for sole proprietors on the generally established regime — complete guide (2026)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/forma-220-00-v-buhgalterii-dlya-kazahstana-deklaraciya-po-en source: BuhGPT --- # Form 220.00 in "Accounting for Kazakhstan": IIT declaration for sole proprietors on the generally established regime — complete guide (2026) > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). End of the year. You are a Sole Proprietor (IP) on the general taxation regime. All year you have been transporting goods, paying rent and a salesperson's salary, and now you need to calculate your persona --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). End of the year. You are a Sole Proprietor (IP) on the general taxation regime. All year you have been transporting goods, paying rent and a salesperson's salary, and now you need to calculate your personal income tax and report to the SRC (State Revenue Committee) by March 31. One question keeps spinning in your head: "How much do I really owe the state?" You open Form 220.00, click "Fill in" — and see a figure that doesn't match what you estimated on the calculator. Below is how to fill in this declaration so that it reconciles, and what to do when it doesn't. 1. Purpose Form 220.00 is the annual Individual Income Tax Declaration for Sole Proprietors (IP) and persons engaged in private practice (attorneys, notaries, private court enforcement agents) who work on the general taxation regime. It calculates your taxable income (income minus deductions), applies the tax deductions and the IIT rate, and shows the amount of tax payable to the budget for the year. 2. Where to find it Section "Reports" → "Regulated reports" → "Create" button → in the list of report types select "220.00 Individual Income Tax Declaration". A quick way to open the object directly in 1C: menu "Tools and settings" → "Go to navigation link" and paste: e1cib/list/Отчет.РегламентированныйОтчет220Форма Inside the 1C-Reporting form, the report is located in the "Tax reporting" group. 2a. How to find out your release "Help" → "About the program" (or the "i" icon in the upper right corner). In the window that opens you will see the platform version (for example, 8.3.2x) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If the release is older, the composition of the applications and the control ratios of Form 220 may differ — update before submitting. 3. How to fill in Form 220 is a regulated report, not a document. It reads the data of your accounting and lays it out across the lines. Therefore, 80% of success is not in the form itself, but in whether your year is closed. Step 1. Title page (mandatory) Field Why it matters and what happens on error Organization (IP) You select your IP. If there are several organizations in the database and you select someone else's — the report will be filled in with income that isn't yours. Mandatory. Tax period (year) You set the reporting year, for example 2026. Enter the wrong year — the data will be pulled for a different period, and the tax won't reconcile. Mandatory. Type of declaration Regular / additional / liquidation / additional upon notification. You submit the initial one for the year as "regular". Wrong type — the SRC will either not accept it or double the assessment. Mandatory. IIN Pulled from the IP card. Check it: a wrong or empty IIN means rejection at the portal. State revenue authority code The State Revenue Department (UGD) at the place of registration. On error, the declaration goes "to the wrong place". Attributes: resident / non-resident, taxpayer category You tick the boxes corresponding to your status. For an ordinary resident IP — "resident". A wrong attribute changes the available appendices and the calculation procedure. Step 2. The "Fill in" button You click "Fill in" — the program collects the aggregate annual income (SGD) and deductions from the accounting data: income from sales, cost of goods, salary, taxes, rent and other expenses. The figures are placed in the main Form 220.00 and in the appendices (220.01 "Income", 220.02, etc. — depending on your activity). Step 3. Check the key lines - SGD — all income for the year excluding VAT (if you are a VAT payer, sales are shown net of the tax at the 16% rate). - Deductions — expenses related to the activity: cost of goods, payroll fund, social payments, rent, depreciation. - IIT tax deductions — your basic deduction of 30 MCI per month (a maximum of 360 MCI per year), plus mandatory pension contributions (OPV) and mandatory social health insurance contributions (VOSMS) "for yourself". - Rate — 10% on taxable income up to 8,500 MCI per year and 15% on the amount above this threshold. Step 4. Check and upload The "Check" → "Check control ratios" button catches arithmetic and logic. Then "Check upload" — the FNO file is generated. Sending: "Send" via 1C-Reporting or "Upload" to a file for loading into the Taxpayer's Cabinet / SONO. 4. Worked example with figures IP "Asel", general taxation regime, VAT payer. Figures for 2026 (MCI = 4,325 ₸): Business income and expenses: - Income from the sale of goods (excluding VAT 16%): 40,000,000 ₸ - Deductions (cost of goods 25,000,000 + salary and taxes 3,000,000 + other 0): in the example, there are no deductions other than for goods — let's simplify to the cost of goods 28,000,000 ₸ - Taxable business income = 40,000,000 − 28,000,000 = 12,000,000 ₸ Tax deductions "for yourself": - Basic deduction: 360 MCI = 360 × 4,325 = 1,557,000 ₸ - Taxable income for IIT = 12,000,000 − 1,557,000 = 10,443,000 ₸ Rate. The threshold of 8,500 MCI = 8,500 × 4,325 = 36,762,500 ₸. Your 10,443,000 ₸ is below the threshold → the entire income is at 10%. IIT payable = 10,443,000 × 10% = 1,044,300 ₸. If the taxable income were, say, 50,000,000 ₸: up to 36,762,500 — at 10% (3,676,250 ₸), and the remaining 13,237,500 — at 15% (1,985,625 ₸), for a total of 5,661,875 ₸. Postings ⚠️ Form 220 itself makes no postings — it is a declaration, it only reads the accounting. You record the assessment and payment separately. Income and cost of goods for the year are already posted by you via ordinary sales documents: Operation Dr Cr Amount Income from sales (sale of goods) 1210 6010 40,000,000 Cost of goods written off 7010 1330 28,000,000 VAT on sales (16%) 1210 3130 6,400,000 Payment of IIT under Declaration 220 to the budget 3120 1030 1,044,300 Payment of IIT is posted with the document "Write-off from current account" (operation type — tax payment), Dr 3120 "Individual income tax" Cr 1030 "Money in current accounts". 5. Types of operation (types of declaration) Form 220 is a regulated report, and the "operation" here = the type of declaration on the title page: - Regular — the main annual declaration. - Additional — corrects one already submitted (you indicate only the changes/delta). - Additional upon notification — at the request of the state revenue authority. - Liquidation — upon deregistration of the IP before the end of the year. 6. What is generated upon posting A regulated report does not create accounting postings, register movements, ESF or SNT — this is a fundamental difference from documents. When recording/sending, the following are generated: - a saved instance of the report in the list of regulated reports; - an XML file of the FNO in the 220.00 format for loading into the Taxpayer's Cabinet / SONO; - when sending via 1C-Reporting — a transport container and, after submission, a notice of acceptance and a protocol from the SRC. ESF and SNT are issued by other objects (sales and "Electronic invoices"), not by the declaration. 7. Printed forms Using the "Print" button, the following are available: - Form 220.00 — the main one (title page + summary lines of SGD, deductions, IIT); - Appendices 220.01–220.xx — depending on the composition of your declaration (income, deductions, information about non-residents, etc.); - Print of all included sheets as a single package. You can print both the completed form for signature and a blank form. 8. Common mistakes "Month (year) closing operations not performed" / lines are empty. The form has nothing to read: the months are not closed. Run "Month closing" for all months of the year and repeat "Fill in". "Control ratio does not match: line … ≠ …". A classic when uploading. Open "Check control ratios" — 1C will show which lines don't match. The reason is usually manual edits in cells over the auto-fill. Remove the manual corrections or add the missing data in the accounting. "Incorrect IIN specified" / "IIN not filled in". The portal will reject the file. Check the IIN in the IP card (section "Main" → "Organizations") and regenerate the report. "The type of declaration does not correspond to the one previously accepted". You are sending a "regular" declaration again for the same period. For corrections, choose "Additional" and indicate only the changes. Income is doubled or understated. Check that all sales are posted and there are no duplicates, and that the amounts are taken excluding VAT. If you are a non-VAT payer — income is shown in the full amount. 9. FAQ For what period and by what date is Form 220.00 submitted? This is an annual declaration. The submission deadline is by March 31 of the year following the reporting year. Payment of IIT — no later than 10 calendar days after the submission deadline. Who actually submits Form 220 and not 200? Form 220 is submitted by IPs and private practitioners on the general taxation regime — for their individual income tax. Form 200 is IIT and social tax for hired employees (as a tax agent). If you have employees, you submit both 200 (for them) and 220 (for yourself). What basic tax deduction should be applied in 2026? 30 MCI per month, but no more than 360 MCI per year (360 × 4,325 = 1,557,000 ₸). The 14 MCI rate applied until 2026 and is no longer used. At what rate is IIT calculated? 10% on taxable income up to 8,500 MCI per year (36,762,500 ₸ at an MCI of 4,325) and 15% on the amount exceeding this threshold. Does the form make postings or ESF? No. It is a regulated report: it only reads the accounting data and generates the FNO file. The assessment/payment of IIT and all ESF/SNT are recorded by separate documents. I clicked "Fill in", but the lines are empty — why? Most likely the year is not closed: there are no "Month closing" operations or income/expense documents are not posted. Close all months of the year and fill in again. How to correct an already submitted declaration? Create a new Form 220 for the same period, set the type to "Additional" and indicate only the amounts of the changes (the delta), not the full values. How is VAT accounted for in income? If you are a VAT payer (rate 16% in 2026), income enters the SGD excluding VAT. A non-VAT payer shows the revenue in full. Do the paid OPV and VOSMS "for yourself" reduce IIT? Yes, mandatory pension contributions and VOSMS contributions for yourself are included in the tax deductions and reduce the taxable income before the rate is applied. How to send the declaration directly from 1C? Via 1C-Reporting — the "Send" button. Without a connected service, use "Upload" and load the XML into the Taxpayer's Cabinet or SONO. 10. Related documents On what basis Form 220 is filled in: - sales documents (income, account 6010) and cost of goods write-offs (7010); - accrual of salary and taxes for employees; - the routine operations "Month closing" and year-end closing; - calculation statements on the income and deductions of the IP. What is connected to it after submission: - "Write-off from current account" — payment of IIT to the budget (Dr 3120 Cr 1030); - Form 200.00 — if you have employees (IIT and social tax for them); - the VAT declaration (Form 300.00) — if you are a VAT payer. How to find out your release "Help" → "About the program": there the platform version and the configuration release are shown. This guide has been prepared and verified for release "Accounting for Kazakhstan" 3.0.74.2 (edition 3.0). On other releases, the composition of the applications and the control ratios of Form 220 may differ — check against the current SRC form. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_