Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The quarter is closed, and you start calculating corporate income tax (CIT). In the tax return form 100.00, the income figure is one, while in the turnover report for account 6010, it is another. The difference is 340,000 ₸, and you do not understand where it came from: either a return from the customer did not get included in taxable income, or some operation went only into accounting. Opening all documents again would take hours. Instead, you open the Tax Accounting Book. It shows taxable income and tax deductions line by line, with a breakdown down to the document. Three clicks, and you can see that the return was only recorded in the accounting register and did not get into the tax records due to an incorrect operation type.
1. Purpose
The Tax Accounting Book is a report that collects data for calculating corporate income tax (CIT, form 100.00): total annual income, deductions, adjustments. It reads the tax accounting registers and shows amounts line by line with a breakdown down to the primary document. The report does not create entries — it reads them.
2. Where to find
Path in the menu: section "Reports" → group "Tax Accounting" (or "Taxes") → "Tax Accounting Book".
A quick way to open it directly in 1C: menu "Service" (or navigation icon) → "Go to navigation link" → paste:
e1cib/list/Report.TaxAccountingBook
If the item is not visible in the menu, check the functional options: "Main" → "Functionality" → "Tax Accounting" — there should be a checkbox for maintaining tax accounting for CIT.
2a. How to find out your release
"Help" → "About the program" (or the "i" icon in the upper right corner). In the opened window: "Platform version" (for example, 8.3.24) and "Configuration: Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The instructions below were checked on release 3.0.74.2. If your release is older, the location of the fields may differ slightly; update via "Administration" → "Update configuration".
3. How to fill out (configure the report)
The report is not a document, so you do not "fill in" the fields of the form, but rather set selection parameters. Let's break down each one.
- Organization — mandatory. Select the legal entity or sole proprietor for whom you are reviewing tax accounting. If there is only one organization in the database, the field will be filled automatically. If you make a mistake with the organization, you will get someone else's income and deductions and an incorrect CIT.
- Period — mandatory. Set from January 1 to the required date (CIT is calculated cumulatively for the year). If you set the period to "quarter" instead of "from the beginning of the year," the total annual income will be understated, and advance calculations will be incorrect.
- Report option — a switch at the top of the form: "Income," "Deductions," "Summary," or "Tax Accounting Registers." By default, the summary opens. Choose what you are checking.
- Detailing / grouping — button "Settings" (or "Show settings"). Here you enable grouping by tax accounting articles, by counterparties, by documents. Without detailing, you will only see totals; with detailing, you will see a breakdown down to the line.
- Currency — tenge (₸). The report is always in the currency of regulated accounting in the RK; operations in foreign currency are converted at the exchange rate on the date of income recognition.
- Selection by tax accounting article — an optional filter. Useful when you are looking for a specific article (for example, "Revenue from sales" or "Deductions for fixed assets").
After setting the parameters, click "Generate". For any amount — a double click opens the breakdown, another click opens the underlying document.
4. An example with figures
LLP "Astana-Trade" under the general taxation regime, VAT payer. Data for the 1st quarter of 2026:
- Sale of goods to the customer: 1,160,000 ₸ including VAT. VAT 16% = 160,000 ₸, income excluding VAT = 1,000,000 ₸.
- Cost of goods sold: 620,000 ₸.
Entries for the sale (created by the document "Sale of goods and services," the report only shows them):
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Revenue from sales (excluding VAT) |
| 1210 | 3130 | 160,000 | VAT payable 16% |
| 7010 | 1330 | 620,000 | Cost of goods sold written off |
In the Tax Accounting Book in the "Income" option, you will see the article "Revenue from sales" — 1,000,000 ₸ (VAT is not included in taxable income). In the "Deductions" option — the article "Cost of goods sold" — 620,000 ₸.
Taxable income = 1,000,000 − 620,000 = 380,000 ₸. CIT 20% = 76,000 ₸.
Now for that return: the customer returned part of the goods for 116,000 ₸ including VAT (income 100,000 ₸, VAT 16,000 ₸). If the return is documented as "Return of goods from the customer" with the correct operation type, the Tax Accounting Book will show income as 900,000 ₸, and the CIT will be recalculated. If the return was processed as a manual operation only in accounting accounts — the Book will remain at 1,000,000 ₸, and you will see a discrepancy with the turnover balance report. This is the "gap" mentioned in the first paragraph.
For personal income tax (PIT) on salaries, the figures for 2026 apply: MRP = 4,325 ₸, MSP = 85,000 ₸, standard deduction for PIT = 30 MRP = 129,750 ₸ per month (but not more than 360 MRP per year). PIT is 10% up to 8,500 MRP of annual income and 15% above. OPP 10% (base ceiling 50 MSP), OPR 3.5%, VOSMS 2%, OSMS 3%, CO 5%, social tax 6%. These amounts are formed by payroll documents and fall into deductions for CIT as separate articles.
5. Report options (what it can show)
| Option | What it shows |
|---|---|
| Summary | Summary: total annual income − deductions = taxable income |
| Income | Income by tax accounting articles (sales, exchange differences, others) |
| Deductions | Deductions: cost of goods sold, expenses for sales, depreciation of fixed assets, salaries, taxes |
| Tax Accounting Registers | Line-by-line analytical registers for attachments to form 100.00 |
| Adjustments | Permanent and temporary differences between accounting and tax accounting |
6. What it shows during formation (sources)
The report reads and summarizes:
- Register "Tax Accounting for CIT" — incomes and deductions by articles.
- Data from income accounts (6010, 6210, 6280) and expense accounts (7010, 7110, 7210) by tax articles.
- Movements for fixed assets (cost balances of groups, depreciation for CIT).
- Accruals for salaries, taxes, and contributions recognized as deductions.
- Permanents and temporaries for lines 100.00 on temporary differences.
Electronic documents (ESF in the ESF Information System, STS) do not issue this report — they are generated by sales and receipt documents. However, it is the data from those documents where the ESF is issued that goes into taxable income and deductions shown in the Book.
7. Printed forms
By clicking "Print", the following are available:
- Tax Accounting Book — tabular form for filing.
- Analytical registers of tax accounting — by income and deduction articles (breakdown for attachments to form 100.00).
- Register for temporary differences.
The completed report can also be exported to Excel (button "Save" → "Microsoft Excel Sheet") and to PDF.
8. Common errors
"Organization not filled in" / "The Organization field is required" The report does not know for whom to calculate. Select the organization in the header and regenerate the report.
Income in the Book does not match the turnover for account 6010 The reason is almost always that the operation was conducted only in the accounting register, without movement in tax accounting for CIT (manual operation, incorrect operation type in the return, "other income" without a tax accounting article). Open the document, check the operation type and tax accounting article, and reprocess it.
"Empty report" despite clear turnover Most likely, the period is set incorrectly (the quarter is set in the future) or the wrong organization is selected. Check the period "from the beginning of the year" and the legal entity.
VAT included in taxable income (income overstated by 16%) The sales document was processed without separating VAT (the counterparty is marked as a non-payer or the VAT rate is "No VAT"). Correct the VAT rate in the document and reprocess — the income will be cleared of VAT.
Cost of goods sold in deductions = 0 despite sales The month has not been closed with the regulatory operation "Month Closure" → "Cost Calculation", or there were no batches in stock. Close the month and regenerate the report.
9. FAQ
(see the question block below — they are duplicated in a structured form)
10. Related documents
Data in the Book comes from:
- "Sale of goods and services," "Provision of services" — income from sales;
- "Return of goods from the customer," "Adjustment of sales" — reduction of income;
- "Receipt of goods and services," advance reports — expenses/deductions;
- "Accrual of salaries," "Calculation of taxes, contributions, and deductions from payroll" — deductions for labor payments and taxes;
- "Month closure" (cost calculation, depreciation of fixed assets, exchange differences).
Where the data goes next:
- Regulated report "CIT Declaration (form 100.00)" and its attachments;
- calculation of advance payments for CIT (form 101.01/101.02).
The Tax Accounting Book is a reconciliation tool between your primary documents and the 100.00 declaration: first reconcile it with the turnover balance report, then transfer it to the declaration.
How to find out your release: "Help" → "About the program" — there you will find the platform version and configuration release.
The manual was checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The figures are based on RK standards for 2026: VAT 16%, MRP 4,325 ₸, MSP 85,000 ₸, deduction for PIT 30 MRP.