Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the year. You are preparing the corporate income tax return (form 100.00) and see that the taxable income by commodity group is not what you expected. Everything matches in accounting, but there is a discrepancy in tax accounting of several hundred thousand tenge. It is pointless to open all documents one by one. You need to see exactly one thing: what movements for a specific subaccount occurred specifically in tax accounting and where the amount of taxable income diverged from accounting. This is what the "Subaccount Card (Tax Accounting)" is for.
1. Purpose
The report shows all entries in tax accounting (TA) that involved the subaccount you selected (counterparty, nomenclature group, expense item, fixed asset, etc.), in chronological order — with the opening balance, turnovers, and balance for each date. This is your tool for reconciling data for corporate income tax: the amount in TA ≠ the amount in accounting, because VAT does not enter tax accounting for corporate income tax, and part of the expenses is deducted under special rules.
2. Where to find
Path in the menu: section "Reports" → block "Standard Reports" (or group "Tax Accounting") → "Subaccount Card (Tax Accounting)".
A quick way — open directly via the navigation link. Menu "Service" → "Go to Navigation Link" (or in the main menu "Functions for Technical Specialist"), paste:
e1cib/list/Report.SubaccountCardTax
2a. How to find out your release
Main menu (icon ≡ in the upper left corner or "Help") → "Help" → "About the Program". In the opened window, you will see two lines: platform version (for example, 8.3.24) and configuration release "Accounting for Kazakhstan" (you should have 3.0.74.2 or newer). If the release is older — some fields and rules for calculating TA may differ from this instruction.
3. How to fill out (configure the report)
The report does not create entries — you set the parameters and click "Generate" (F5). Fields at the top of the form:
| Field | Why and what will happen if set incorrectly |
|---|---|
| Period (mandatory) | Boundaries "from" and "to". You set the interval for which you are looking at movements. If you set a narrow period — you will not see the necessary operation and will decide that it "does not exist". If you capture an extra year — the report will grow, and the opening balance will be calculated from another point. |
| Subaccount (mandatory, main field) | First, select the type of subaccount (Counterparties, Nomenclature Groups, Expense Items, Fixed Assets…), then specific value. This is what the card is built on "by whom/what". If you make a mistake in the type — you will get an empty report or the wrong cut. You can specify several values in a list. |
| Organization | If there are several legal entities in the database. If you select the wrong one — you will see someone else's data. For one organization, it is automatically substituted. |
| Filter (by the "Settings" button / "Show Settings") | Additional conditions: by account (for example, only 7010), by the second subaccount (counterparty + contract), by the registrar. Helps to cut off the unnecessary when the subaccount is involved in dozens of operations. |
| Indicators | Checkboxes: Amount (TA) — always, Quantity — if you keep quantitative accounting, Currency amount — for currency transactions. If you forget the quantity — you will not link the amount to the units. |
| Grouping / detailing | By periods (day/month/quarter), by subaccount, by registrar documents. It determines whether the report will collapse lines or show each entry. |
The mandatory minimum for a result: Period + type of subaccount + value of subaccount. The rest is fine-tuning.
4. An example with entries
Task. For January 2026 you sold goods. You need to reconcile with TA by the nomenclature group "Goods" before filling out the corporate income tax return.
Initial data (Kazakhstan, 2026, VAT rate 16 %):
- Sales: income without VAT 2,000,000 ₸, VAT 16 % = 320,000 ₸, to be paid by the buyer 2,320,000 ₸.
- Cost of goods sold — 1,300,000 ₸.
Entries in accounting (BU):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 2,000,000 | Income from sales (subaccount NG "Goods") |
| 1210 | 3130 | 320,000 | VAT payable 16 % |
| 7010 | 1330 | 1,300,000 | Cost of goods sold written off (subaccount NG "Goods") |
Movements in tax accounting (TA) — what the card will show:
| Dr | Cr | TA Amount, ₸ | Comment |
|---|---|---|---|
| 6010 | 2,000,000 | Total annual income for corporate income tax | |
| 7010 | 1,300,000 | Deduction for sold goods |
VAT 320,000 ₸ does not enter tax accounting for corporate income tax — it is not an object of corporate income tax. This is why the TA card and the BU card for the same group give different amounts, and this is normal.
What you will see in the subaccount card (tax) for NG "Goods" for January 2026:
| Period | Document | Dr account | Cr account | TA Amount, ₸ | Balance |
|---|---|---|---|---|---|
| 15.01.2026 | Sale №… | 6010 | 2,000,000 | Cr 2,000,000 | |
| 15.01.2026 | Sale №… | 7010 | 1,300,000 | — | |
| Total | 1,300,000 | 2,000,000 |
Conclusion: taxable result for the group in TA = 2,000,000 − 1,300,000 = 700,000 ₸. This amount you will transfer to the corporate income tax calculation. A double click on the line "Sale" will open the document itself.
5. Usage options (report modes)
This is a standard report, so it has no "types of operations" — but there are construction modes:
- By one subaccount — classic card (example above).
- By several values — you select a list of counterparties/groups, get their movements along with intermediate totals.
- With filtering by account — for example, only turnovers for 7010, to see deductions for the group without income.
- By second subaccount — counterparty + contract, nomenclature group + nomenclature.
- Expanded by registrars — each entry on a separate line with a link to the document.
6. What is generated during construction
The report does not create entries, does not generate electronic invoices (ESF) or tax returns and does not write movements to registers — it only reads already prepared data. The source is the accounting register for tax accounting (currency of TA entries), formed by documents and regulatory operations for closing the month/year. The result is a tabular document on the screen that you can print, export, or decode.
7. Print forms
- The card itself — the generated tabular document (button "Print" → to printer).
- Saving to file — button "Save" (floppy disk): formats Excel (.xlsx), PDF, ODS, Table (.mxl).
- Send by email — as an attachment directly from the report form.
8. Common errors
"Mandatory field 'Subaccount' is not filled" — you clicked "Generate" without selecting a subaccount value. Specify the type of subaccount and at least one value.
The report is empty, although there were movements. Three reasons: (1) too narrow a period — expand the boundaries; (2) the wrong type of subaccount was selected (searched by counterparty, but the operation was by nomenclature group); (3) movements in TA were not generated by the document — check the tax accounting flag in the document itself and reprocess the period closing.
TA amounts do not match BU, "the report is lying". This is not an error. The discrepancy is due to VAT 16 % (not in TA), as well as permanent and temporary differences (regulated and non-deductible expenses, different depreciation). Reconcile the TA card with the BU card through "Subaccount Analysis".
"Tax accounting data not filled" / zeros for fixed asset depreciation. For corporate income tax, depreciation is calculated not by object, but by cost balance of the tax group at year-end closing. Until the regulatory operation for corporate income tax is processed — there will be no movements in TA for depreciation.
9. FAQ
See the block below — the same questions are highlighted separately.
10. Related documents and reports
The subaccount card (tax) is built on movements created by:
- Documents of sales, receipts, write-offs, accruals — registrars that fall into the report lines.
- "Month-end closing" / regulatory operations for corporate income tax — generate TA depreciation and year-end adjustments.
Keep nearby:
- "Subaccount Card (Accounting)" — for reconciling BU ↔ TA.
- "Subaccount Analysis (Tax Accounting)" — summarized turnovers and differences.
- "Turnover and Balance Statement (Tax Accounting)" and "Account Card (Tax)" — overall picture of TA accounts.
How to find out your release: main menu → "Help" → "About the Program" — there you will find the platform version and configuration release.
The instruction is relevant for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.