The CIT BCC is a detail used to allocate a corporate income tax payment to the appropriate type of budget revenue. The same code must not be used without considering the nature of the liability: the accountant must determine the type of transfer and then verify the BCC against the official classifier in effect on the payment preparation date. Articles 317, 621, 833 and 837 of the Tax Code of the Republic of Kazakhstan do not establish the BCC for CIT payments, so a specific combination of digits cannot be identified on their basis.
CIT: Which BCC to Select for a Payment
The answer to the query “which BCC applies to CIT” begins not with searching for a familiar number in an old payment order, but with determining the nature of the liability. The code must be selected based on the name of the relevant type of budget revenue in the current official classifier.
Before preparing a payment order, the accountant should determine:
- who the payer is and which liability is being settled;
- whether the tax itself or another related payment is being transferred;
- the tax period for which the payment is being made;
- which version of the official classifier is in effect on the payment date;
- whether the name of the selected code corresponds to the purpose of the transfer and the tax accounting data.
The BCC from last year’s bank document should not be carried over automatically. A saved document confirms the details of a previously prepared payment but does not replace verification against the current official classifier.
The BCC must also not be confused with the PPC. These are separate payment document details. Each must be selected according to its purpose and checked separately: the fact that one detail matches the previous payment order does not confirm that the other is correct.
CIT BCC in the Republic of Kazakhstan: How to Verify the Code Before Payment
Verification begins by determining the liability using tax accounting data and the prepared tax returns. The code whose name corresponds to that liability is then located in the official classifier. After selecting the code, all details of the generated payment order must be checked.
The practical procedure may be as follows:
- Determine the type of CIT liability and the period to which the transfer relates.
- Find the corresponding payment name in the official classifier in effect on the date the order is prepared.
- Compare the name found with the liability according to the accounting data and tax returns.
- Separately check the PPC, payee, bank details and payment purpose text.
- Verify the amount and tax period before sending the document to the bank.
- After the payment has been processed, check which liability and period the amount paid has been recorded against.
If the information in the official classifier, bank template and accounting software differs, the saved template cannot be regarded as confirmation of the correct BCC. First, determine which code is in effect for the relevant type of payment on the order preparation date, and only then complete the document.
Particular attention must be paid to payments created by copying. Such a document may retain the previous period, payment purpose text, amount, payee or budget code. Therefore, a copied order must be checked according to the same rules as a newly completed document.
The articles of the Tax Code of the Republic of Kazakhstan cited in the official texts govern deductions for subsoil users, fee rates for the use of land plots, the transitional procedure for refunding excess VAT and the preservation of investment project terms. These provisions do not determine the budget classification code for CIT (Articles 317, 621, 833, 837 of the Tax Code of the Republic of Kazakhstan).
CIT BCC 2026 in 1C: Where to Check the Detail
In the accounting system, the BCC must be checked in the settings of the tax or payment on the basis of which the software completes the payment order. The name of the directory, the field and the path to it depend on the configuration and its settings, so it would be incorrect to specify a universal location for the detail.
In current releases of “Accounting for Kazakhstan” 3.0.74.x and “Payroll and HR Management for Kazakhstan” 3.1.37.x, the procedure for accessing the settings may differ. The specific database configuration and the details of the generated payment document should be used as a guide.
Before generating a CIT payment, the accountant should check:
- which BCC is entered in the payment order;
- whether the code corresponds to the official classifier on the payment date;
- whether the BCC has been entered in the field intended for the PPC;
- whether the payee has been specified correctly;
- whether the payee’s bank details are current;
- whether the payment purpose, amount and tax period have been specified correctly.
Automatic completion helps prepare the document, but the inserted detail must still be verified. If a previous code has been saved in the settings or template, it may be entered in the new order. After the classifier has been amended, the payment settings, saved templates and bank documents that have not yet been sent must be checked.
During verification, it is important to check not only the numeric code but also its official name. This comparison helps identify a situation where a formally completed detail relates to another type of budget revenue.
What to Do If the BCC Is Incorrect
If the error is identified before the document is sent, the payment order must be corrected and checked again in full. Along with the BCC, the PPC, payee, payment purpose, period and amount must be verified, since these details may have been carried over from the same incorrect template.
If the bank has already processed the payment, first determine how the amount has been recorded in the accounting of tax liabilities and which payment it has been allocated to. The same amount should not be transferred again automatically before the outcome is clarified: a duplicate payment may result in a double transfer without correcting the original discrepancy.
Further action must follow the current official procedure for handling incorrectly transferred amounts. The choice of procedure depends on how the payment was actually recorded. The accountant must retain the bank document and record the incorrect and correct details, the amount, the payment date and the period to which the liability relates.
After the correction, the recording of the amount must be checked again. The internal control process should be completed only after the payment has been matched to the required liability and tax period.
Frequently Asked Questions
Which BCC should be specified for CIT in the payment order? — The code whose name in the current official classifier corresponds to the specific type of liability being transferred. The articles of the Tax Code of the Republic of Kazakhstan cited below do not establish a specific CIT BCC.
Can the CIT BCC from last year’s payment order be used? — Only after verification against the official classifier on the date of the new payment. The payee, PPC, purpose and tax period must also be checked.
Are the BCC and PPC the same? — No. They are different details of the payment document and must therefore be selected and checked separately.
Where is the CIT BCC stored in 1C? — In the tax or payment settings used to complete the payment order. The specific name of the directory, field and command depends on the database configuration and settings.
What should be checked after paying CIT? — Check how the amount has been recorded, which liability it has been allocated to and whether the specified period corresponds to the actual purpose of the payment.
Sources
- Tax Code of the Republic of Kazakhstan 2026, Article 317 — deduction of a subsoil user’s expenses for training Kazakhstani personnel and developing the social sphere of the regions.
- Tax Code of the Republic of Kazakhstan 2026, Article 621 — fee rates for the use of land plots.
- Tax Code of the Republic of Kazakhstan 2026, Article 833 — transitional provisions on reviewing applications and claims for refunds of excess VAT submitted before 1 January 2026.
- Tax Code of the Republic of Kazakhstan 2026, Article 837 — preservation of the terms of certain investment projects and agreements concluded before 1 January 2026.