Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have closed the month, but the profit in accounting and taxable income diverged. In account 7210, 500,000 ₸ of representative expenses were recorded in accounting, while a smaller amount was included in the corporate income tax deductions. The question is: where exactly did the difference arise and on what date? You open the "Account Card (tax accounting)" for account 7210 — and see each transaction with the amounts for accounting, tax accounting, and permanent differences in one line. This is the fastest way to understand why tax accounting differs from accounting for a specific account.
1. Purpose
The report shows all movements for one account in chronological order with the amounts of tax accounting (TA), as well as permanent (PD) and temporary (TD) differences. It is needed when the data of accounting and tax accounting do not match, and you need to find the specific transaction responsible for the discrepancy. This is a standard report — it does not create any entries, it only reads already formed movements.
2. Where to find
Menu path: Reports → section "Tax Accounting" (block "Standard Reports") → Account Card (tax accounting).
A quick way to open it directly in 1C: copy the navigation link and paste it into the field "Service → Go to navigation link" (or Ctrl+click on the address bar):
e1cib/list/Report.AccountCardTax
Do not confuse it with the regular "Account Card" from the "Standard Reports" section — that one shows only accounting amounts. Here, the focus is specifically on tax accounting and differences.
2a. How to find out your release
Help → About the program (or the "i" icon in the upper right corner). In the opened window, the top line shows the platform version (for example, 8.3.24.xxxx), below it — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The second digit is the release of the configuration to which this instruction refers. If your release is higher, the location of the fields may have changed slightly, but the logic remains the same.
3. How to fill out
The report is a settings form and a "Generate" button. Fill in the header, expand "Settings" if necessary, and click Generate.
| Field | Mandatory | Purpose and what happens in case of error |
|---|---|---|
| Period | ✅ Yes | The boundaries for which the turnovers are taken. If you set a narrow period — you will not see the transaction that created the difference and will conclude that there is no error. The initial balance is calculated as of the date "from". |
| Account | ✅ Yes | The account for which the card is built. An empty field = the report will not be generated. If you specify the wrong account (7010 instead of 7210) — you will see other turnovers and get confused. |
| Organization | ✅ Yes (if there are several) | Selects movements of one legal entity. In a database with multiple organizations, without selection, the amounts will be summed together, and the figures will not match the declaration. |
| Indicators (BU, TA, PD, TD) | No, but critical | Checkmarks in "Settings". If you uncheck TA or PD/TD — you will not see the difference for which you opened the report. Keep all four enabled. |
| Selection by subaccount | No | Narrow the card down to one counterparty, expense item, or nomenclature. Useful when there are hundreds of lines for the account. If you make a mistake in the value — the report will be empty. |
| Grouping | No | By subaccount (by counterparties, by articles). Without grouping — a continuous chronological list; with grouping — summarized totals by analytics. |
| Currency / quantity | No | For currency and quantity accounts, adds columns. For accounts without currency accounting, the columns will be empty. |
The ratio rule that the report visualizes: BU = TA + PD + TD. If for the line BU ≠ TA, the difference must "go" into PD or TD. The line where this equality is violated is a signal of an error in accounting policy or a manual entry.
4. Analyzed example with entries
LLP "Astana-Trade", January 2026. VAT payer, rate 16%. During the month, representative expenses were incurred at a banquet with partners: café services for 580,000 ₸ (including VAT 16% = 80,000 ₸, service cost 500,000 ₸).
Accounting entries (document "Service Receipt"):
| Date | Dr | Cr | BU amount, ₸ | Content |
|---|---|---|---|---|
| 20.01.2026 | 7210 | 3310 | 500,000 | Representative expenses |
| 20.01.2026 | 1420 | 3310 | 80,000 | VAT for deduction (16%) |
However, according to the Tax Code of the RK, representative expenses are deductible within 1% of the payroll fund for the period. Suppose the payroll fund for January is 35,000,000 ₸, then the deduction limit = 350,000 ₸. The amount exceeding the limit — 150,000 ₸ — is never deductible, this is a permanent difference.
You generate the "Account Card (tax accounting)" for account 7210 for January 2026. The report will show:
| Date | Corr. account | BU, ₸ | TA, ₸ | PD, ₸ | TD, ₸ |
|---|---|---|---|---|---|
| Balance as of 01.01.2026 | 0 | 0 | 0 | 0 | |
| 20.01.2026 | 3310 | 500,000 | 350,000 | 150,000 | 0 |
| Turnover for the period | 500,000 | 350,000 | 150,000 | 0 | |
| Balance as of 31.01.2026 | 500,000 | 350,000 | 150,000 | 0 |
Check: 500,000 (BU) = 350,000 (TA) + 150,000 (PD) + 0 (TD). ✅ Equality is maintained. In form 100.00 (corporate income tax declaration), exactly 350,000 ₸ will be included in deductions, and now you know exactly where the difference of 150,000 ₸ came from. Separately, for the VAT account: 80,000 ₸ went for deduction at the rate of 16% — representative expenses with VAT are deductible if an electronic invoice (ESF) is issued.
5. Indicators provided by the report
The report "operations" does not create (it is not a document), but switches four accounting indicators — essentially these are its "types":
- BU — accounting amounts (primary documents, as they are).
- TA — amounts that will go into tax registers and declarations.
- PD — permanent differences: those that are never deductible now or later (fines to the budget, representative expenses exceeding 1% of the payroll fund, excessive travel expenses).
- TD — temporary differences: diverge now but will equalize later (different depreciation in BU and TA).
Additionally, in the settings, you can access: breakdown by subaccount, display of the corresponding account, showing quantity and currency, selection by any attribute of the movement.
6. What the report shows when generated
- Initial and final balance for the account in terms of BU/TA/PD/TD at the boundaries of the period.
- Each transaction with date, registering document, corresponding account, and amounts for all four indicators.
- Turnovers for the period for debit and credit.
- Data is taken from the accounting register "Cost Accounting" — there, BU amounts and TA, PD, TD resources are stored next to each movement.
The report does not create entries, ESF, VAT, and movements in registers — it only reads what the documents have created. If there is no line — it means the document did not create it (not posted or TA amounts were not filled).
7. Print forms
The report does not have a separate form — it prints the table form itself:
- Print (Ctrl+P) — outputs the generated card to the printer.
- Save as... — export to Excel (.xlsx), .mxl, PDF, ODF.
- Send — by email directly from 1C.
- Double click on the line — decryption: you dive into the registering document or entry to correct the source of the difference.
8. Common errors
"The field 'Account' is not filled" — no account selected for building the card. Specify the account in the header and click "Generate".
The report is empty, although there are definitely turnovers. Usually, the culprit is the selection: a counterparty/article has been set that does not exist for the account in this period, or the wrong organization has been selected. Remove selections and build again.
The TA column is empty, while BU is filled. The document has only posted amounts for accounting. The reason is that tax accounting for this type of operation is not included in the accounting policy, or the entry was made manually without filling TA. Open the document, repost it; for manual operations — manually fill in TA/PD/TD resources.
BU ≠ TA + PD + TD for the line. The control equality is violated — almost always this is a manual entry where TA was filled "by eye". Find the line with a double click, open the operation, bring the amounts to equality BU = TA + PD + TD.
Amounts do not match the declaration. Check the period (it must match the tax one) and the organization. Often, the period is set by default for the current month, but a quarter or year is needed.
9. FAQ
How does the "Account Card (tax accounting)" differ from the regular "Account Card"? The regular one shows only accounting amounts (BU). The tax one adds columns for TA, PD, and TD — you immediately see how tax accounting differs from accounting and due to what differences.
What does the equality BU = TA + PD + TD mean? This is a control ratio of the tax accounting methodology in the RK. Any accounting amount is broken down into tax part and differences. If this is not fulfilled for the line — there is an error in the entry.
What is the difference between PD and TD? Permanent differences (PD) are never deductible — fines to the budget, representative expenses exceeding 1% of the payroll fund. Temporary differences (TD) arise due to different speeds of expense recognition (depreciation) and equalize over time.
Why are representative expenses in TA lower than in BU for account 7210? The deduction for representative expenses is limited to 1% of the payroll fund for the period. The amount exceeding the limit goes into a permanent difference and does not enter the corporate income tax declaration.
How to get from the report to the document that created the difference? Double click on the line — a decryption will open, from there you can dive into the registering document or manual operation.
Does the report take VAT into account? The report is built for any account, including 1420 (VAT for deduction) and 3130 (VAT payable). For VAT at a rate of 16%, you will see movements of these accounts, but the VAT declaration (form 300.00) is calculated separately.
Can the card be built for several organizations at once? No, the report is built for one organization. For consolidated data for a group of companies, build the card for each legal entity separately.
The report shows 0 for TA on account 7010 — is this normal? If the cost in BU and TA matches, there are no differences, but the TA column should equal BU, not zero. Zero in TA with non-zero BU is a sign that the document did not fill in tax accounting; repost the sales document.
For what period to build to reconcile with the annual corporate income tax declaration? Set the period from 01.01 to 31.12 of the reporting year and the same organization — then the TA turnovers will match the data of form 100.00.
Why did the report not change after correcting the entry? The report does not update itself. Click "Generate" again. If you edited the document — first make sure it has been reposted.
10. Related documents
The card does not create anything "based on" — it reads movements formed by primary documents. Its data sources:
- Receipt of goods and services, Sale of goods and services — turnovers for 1210, 1330, 3310, 6010, 7010, 7210.
- Withdrawal from current account / Receipt to account — movements for 1030.
- Accrual of salaries, taxes, and contributions — affects the payroll fund and the limit for representative expenses, on expense accounts.
- Regulatory operations for month-end closing — calculation of differences, closing of income and expense accounts.
- Operation (manual) — a frequent source of discrepancies between BU and TA.
Where to go next based on the results: if you see a difference — go to Account Analysis (TA), Turnover-Saldo Statement (TA), and in the declaration form 100.00 (CIT) / form 300.00 (VAT).
How to find out your release: Help → About the program — there you can find the version of the 1C:Enterprise platform and the release of the configuration "Accounting for Kazakhstan, version 3.0".
This instruction was prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). In newer releases, the location of the fields may differ slightly.