Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
February is approaching. You need to submit the calculation of current payments for property tax by the 15th, and on the balance sheet, there is a warehouse and office building. You open form 701.01, click "Fill," and the program shows the average annual value and the amount to be paid for four deadlines. Then you verify the figures with the fixed asset cards and send the report to the tax authority. This guide will take you through the entire process — from opening the form to the entries for the accrual and payment of tax.
1. Purpose
Form 701.01 is a calculation of current payments for property tax for legal entities and sole proprietors. In it, you declare the average annual value of taxable objects (buildings, structures), the rate, and the amounts of tax divided into four payment deadlines throughout the year. This is an advance calculation; the final result for the year is shown in declaration 700.00.
2. Where to find
Path in the interface:
Reports → 1C-Reporting → Regulated Reports → "Create" button → "Tax Reporting" folder → "701.01 — Calculation of Current Payments for Property Tax".
In the opened selection window, specify the organization and period, then click "Create".
To open the list of saved instances of the form directly, insert the navigation link in the menu "Service → Go to Navigation Link" (or Ctrl+F11):
e1cib/list/Report.RegulatedReport70101Form
2a. How to find out your release
Menu "Help" → "About the Program". In the top line — the version of the platform (for example, 8.3.25.x), below — the release of the configuration: "Accounting for Kazakhstan", version 3.0 (3.0.74.2). If your release differs, some lines of the form and format and logical control may vary slightly — refer to the current form of the tax return (FNO) embedded in your release.
3. How to fill out — by fields
The form consists of a title page and calculation sections. I will explain the key fields.
Title page (header) — MANDATORY
| Field | Purpose / what happens in case of error |
|---|---|
| Organization (MANDATORY) | This pulls in fixed assets and attributes. If the organization is incorrect — the BIN will be wrong and the objects in the calculation will be incorrect. |
| Tax period (year) (MANDATORY) | The year for which current payments are calculated. An incorrect year — the calculation will not be accepted by the deadline. |
| Type of declaration (MANDATORY) | Regular / additional / additional by notification / liquidation. If you make a mistake — you will submit "primary" instead of "additional," resulting in duplication. |
| BIN/IIN | Filled in from the organization card. An empty or incorrect BIN — the report will not pass the FLC upon submission. |
| Tax authority code (UGD) | Where you submit it. An incorrect code — the report will go "to the wrong door". |
| Taxpayer category | Marks (SME, subsoil user, etc.) affect the applicable rate. |
Section "Calculation of Tax Base and Tax Amount"
- Average annual value of taxable objects (MANDATORY) — tax base. When you click "Fill," the program calculates it as the arithmetic mean of the residual values of the objects on the 1st of each month of the tax period and on January 1 of the following year (sum of 13 values ÷ 13). If fixed assets are not reflected in the accounting or not classified as taxable — the base will be understated.
- Tax rate, % (MANDATORY) — for legal entities under the general regime 1.5%; for sole proprietors and legal entities under special regimes (simplified) — 0.5%; for certain privileged categories — 0.1%. An incorrect rate — incorrect tax amount.
- Tax amount for the year = base × rate. Calculated automatically.
- Amounts of current payments by deadlines — the annual amount is divided into 4 equal shares by payment deadlines: February 25, May 25, August 25, November 25. When an object is entered during the year, the shares are redistributed according to the remaining deadlines.
Procedure
- Create form 701.01 for the required year.
- Click "Fill" — the program will pull in taxable fixed assets and calculate the average annual value.
- Check the composition of objects and the rate in the calculation section.
- Click "Check" (FLC) — format and logical control.
- "Save", then "Send" via 1C-Reporting or "Export" to a file for upload to the taxpayer's cabinet.
4. Analyzed example with entries
Condition. LLP "Astana-Warehouse" under the general regime. There is one taxable building on the balance sheet. The residual value on the 1st of each month in 2026 and on January 1, 2027, gives an average annual value of 24,000,000 ₸. The rate for the legal entity is 1.5%.
Tax calculation:
Tax for the year = 24,000,000 × 1.5% = 360,000 ₸
Current payment for one deadline = 360,000 / 4 = 90,000 ₸
Amounts to be paid by deadlines:
| Payment deadline | Amount, ₸ |
|---|---|
| 25.02.2026 | 90,000 |
| 25.05.2026 | 90,000 |
| 25.08.2026 | 90,000 |
| 25.11.2026 | 90,000 |
| Total | 360,000 |
Entries. The regulated report does not make entries — it only calculates and is submitted. You record the tax accrual with the document "Operation Entered Manually" (or through month-end closing), and the payment — with a payment order/withdrawal from the bank. To the property tax account of the RK — 3180.
Accrual of current payment (for each deadline):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 "Administrative Expenses" | 3180 "Property Tax" | 90,000 | Accrued current payment for property tax |
Payment from the current account:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3180 "Property Tax" | 1030 "Cash on Current Accounts" | 90,000 | Current payment transferred to the budget |
By the end of the year, there will be 360,000 ₸ of accruals on the credit of 3180 and 360,000 ₸ of payments on the debit — the balance at the end of the year will be zero (if everything is paid on time).
5. Types of operation (type of declaration)
Form 701.01 does not have "types of operation" as a primary document, but the type of calculation is selected on the title:
- Regular — standard calculation by February 15.
- Additional — clarification of an already submitted calculation (for example, an object was acquired/disposed of during the year).
- Additional by notification — adjustment at the request of the tax authority.
- Liquidation — upon cessation of activities.
6. What is generated when filling out and submitting
- Calculation data is pulled from the fixed asset accounting: taxable objects, their residual value monthly, average annual value.
- FNO 701.01 file — when exporting, an xml/file of the established format is generated for submission to the SGDS / taxpayer's cabinet.
- Submission via 1C-Reporting — if connected, the report goes directly to the tax authority, and a receipt of acceptance is received.
- Entries are not generated by the report. Accrual (Dr 7210 Cr 3180) and payment (Dr 3180 Cr 1030) are reflected with separate documents.
Electronic documents ESF and SNT are not related to this report — this is tax reporting, not sales.
7. Printed forms
- Form 701.01 "Calculation of Current Payments for Property Tax" — machine-readable FNO form with a barcode (for submission on paper/printing an archival copy).
- Appendices to the form (if available — breakdown by objects).
Print — the "Print" button in the report form.
8. Common errors
"Mandatory attribute not filled: BIN" — the BIN is not specified in the organization card (Main → Organizations) or the tax authority code is not filled in. Fill in the attributes and reopen the form.
"The form did not pass format and logical control (FLC)" — discrepancies in control lines. Click "Check," the program will highlight the specific line; most often — the sum by deadlines does not match the annual sum after manual correction.
"Average annual value equals zero" — taxable fixed assets are not accepted for accounting, or the tax object attribute is not set in the fixed asset card. Check the acceptance documents and depreciation/accounting parameters of fixed assets.
"Tax rate does not correspond to the taxation regime" — set 1.5% under the simplified regime (should be 0.5%) or vice versa. Check the applicable tax regime and category on the title.
"Report for the period already exists" — you are creating a new form while it has already been submitted for the year. For clarification, choose the type "Additional".
9. FAQ
See the block of questions and answers below — it is included in the structure of the material.
10. Related documents
- Based on what is filled: data from fixed asset accounting — documents "Acceptance of Fixed Assets", fixed asset cards, depreciation and residual value registers.
- What is processed alongside: "Operation Entered Manually" (tax accrual Dr 7210 Cr 3180), "Withdrawal from Current Account" / "Payment Order" (payment), "Regulated Operation" during month-end closing.
- Final report for the year: declaration 700.00 "on vehicle tax, land tax, and property tax" — final calculation for the year.
- Adjacent calculations: 701.00 (current payments for transport and land).
How to find out your release
Menu "Help" → "About the Program": it indicates the version of the 1C:Enterprise platform and the release of the configuration. This instruction is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. When updating the configuration, the FNO form and controls may change — refer to the current release.
Prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).