CIT and VAT in 2026 are accounted for as separate tax liabilities, and their indicators are separated into the relevant accounting categories: taxable items in categories for which separate tax accounting is required may not be combined (Art. 210 of the Tax Code of RK).
How CIT and VAT differ
CIT and VAT are different types of taxes, so the accountant must distinguish between the taxable items, accounting indicators and settlements with the budget relating to each of them. An indicator calculated for one tax may not be transferred to the calculation of another without grounds provided for by the Tax Code of RK.
When keeping CIT records, the accountant systematizes data relating to this tax by types of income and other categories provided for by tax accounting. VAT has its own relevant transaction indicators. The same source documents may be used to prepare data for both taxes, but this does not make their accounting procedures identical.
Article 210 of the Tax Code of RK identifies categories subject to separate tax accounting, including a type or combination of types of activity, turnover from the sale of goods, work and services, type of income, construction project and tax rate. For categories for which the Tax Code of RK establishes different taxation conditions and a separate accounting requirement, the taxpayer may not combine taxable items and related items (Art. 210 of the Tax Code of RK).
In practice, a single business transaction may contain several indicators that the accountant records in their designated analytical dimensions. To prevent the data from being mixed, the link to the source document, counterparty, agreement, transaction type and applicable tax accounting category must be maintained for each tax.
The accountant should separate four groups of data:
- the cost of goods, work or services according to the source document;
- transaction indicators relating to VAT accounting;
- the type of income and other data used for CIT accounting;
- the counterparty’s outstanding balance and settlements with the budget for each tax.
This separation helps reconcile information for each tax liability and identify discrepancies before preparing reports. Mandatory separate tax accounting applies specifically in cases provided for by the Tax Code of RK (Art. 210 of the Tax Code of RK).
How a sale is recorded in 1C
A sale should be recorded in 1C on the basis of a source document, with the analytical details required for the accounting and tax accounting of the specific transaction completed. The document name, set of details and composition of entries depend on the configuration used, its release and the type of sale.
When entering a transaction, the accountant must separately check the sales value and VAT indicators, as well as the analytical data that will be used for CIT accounting. Matching the counterparty, agreement and source document ensures that the entries are linked, but does not constitute grounds for combining indicators for different taxes.
If separate tax accounting is required for the transaction, the relevant designated categories must be retained in the information system. These may include sales turnover, type of income, type of activity, construction project or tax rate. The applicable categories are determined by the circumstances of the transaction and the provisions of the tax accounting policy (Art. 210 of the Tax Code of RK).
The specific accounts and accounting entries must correspond to the economic substance of the transaction, the accounting policy settings and the organization’s chart of accounts. Therefore, it is incorrect to use a single set of entries for every sale: the sale of goods, performance of work, provision of services, disposal of assets, adjustment and offset of an advance payment must be recorded using their respective documents and analytical dimensions.
After posting the document, the generated entries should be analyzed. The review includes the amount stated in the source document, VAT data, type of income, settlements with the buyer and the budget, and completion of the analytical dimensions used by the organization to prepare tax data.
When correcting a previously recorded transaction, it is important to preserve the link between the adjustment and the original document. The accountant compares the original and corrected indicators separately for each tax so that changing one entry does not result in an unjustified change to another accounting category.
The taxpayer independently establishes the procedure for maintaining separate tax accounting in its tax accounting policy. The policy also specifies the list of common income and expenses and the methods for allocating them between designated categories and other activities when such allocation applies (Art. 210 of the Tax Code of RK).
What the accountant should check
Before recording a transaction, its economic substance must be determined: an ordinary sale, correction of a previously documented sale, offset of an advance payment or another business transaction. The accountant then reconciles the agreement, counterparty information, source document, transaction type, accounting analytics and amounts.
A practical review procedure may be as follows:
- Reconcile the cost of goods, work or services with the source document and the terms of the agreement.
- Separately check the indicators relating to VAT accounting.
- Check the type of income and other analytical attributes used for CIT accounting.
- Reconcile the buyer’s outstanding balance with the settlement data and account for the offset of an advance payment if it relates to the transaction.
- Analyze the document entries in accounting and tax accounting without substituting the indicators of one tax for the data of another.
- When making a correction, compare the new entries with the original transaction and preserve the documentary link between them.
If a transaction belongs to a category for which the Tax Code of RK provides different taxation conditions, the accountant separates it in tax accounting. Article 210 of the Tax Code of RK also defines a reduction of the tax amount, tax exemption and application of a special tax regime as different conditions (Art. 210 of the Tax Code of RK).
A payment document confirms the transfer of money to the budget, but to prepare it, the accountant uses the already determined liability amount for the relevant tax. CIT and VAT are recorded separately in the payment details and accounting analytics so that the payment can be matched to the appropriate liability.
Goods import transactions must be recorded separately using the documents relating to the relevant import. When entering them in 1C, the accountant links the information about the supplier, agreement, receipt and tax indicators and then checks the entries in all accounting dimensions used. The specific set of documents and details is determined by the type of transaction and the capabilities of the installed configuration.
How to avoid mixing taxes
The main control procedure is a separate reconciliation of indicators. For each tax, the accountant generates a separate selection of transactions, reconciles it with the source documents and settlements with the budget, and then checks the completeness of the analytical data.
The separate tax accounting requirement does not automatically apply to all transactions, but only to cases expressly provided for by the Tax Code of RK. If such a requirement is established, the taxpayer must maintain separate records of taxable items and related items by the relevant designated categories (Art. 210 of the Tax Code of RK).
A separate rule applies to a taxpayer using the special tax regime based on a simplified declaration: when income taxable under the generally established procedure arises, it is accounted for separately from tax liabilities under the special tax regime (Art. 210 of the Tax Code of RK).
One tax should not be calculated directly from an accounting indicator for another tax, nor should recording a transaction for one tax be considered to complete its processing for the other. Automatically generated entries must be reconciled with the source document and the purpose of each analytical dimension.
Before preparing reports, the accountant should verify that the separate accounting rules actually applied in 1C are consistent with the organization’s tax accounting policy. Particular attention should be paid to transactions involving different types of activities, income, sales turnover, items or tax rates.
The control process concludes with reconciliation of source documents, accounting registers and settlements with the budget. If a single transaction is included in the accounting of several taxes, it is checked sequentially for each tax liability while maintaining the overall link to the business transaction.
Frequently asked questions
Are CIT and VAT accounted for as a single tax liability? — No. They are different types of tax liabilities, and the indicators relating to them should be separated. Items in categories for which the Tax Code of RK requires separate tax accounting may not be combined (Art. 210 of the Tax Code of RK).
Is separate tax accounting always required for every sale? — The obligation arises in cases provided for by the Tax Code of RK. Article 210 lists the designated categories and expressly prohibits combining them when different taxation conditions apply to them (Art. 210 of the Tax Code of RK).
Which categories may be separated in tax accounting? — These include a type or combination of types of activity, turnover from the sale of goods, work and services, type of income, construction project and tax rate. The full applicable set depends on the conditions provided for by the Tax Code of RK for the specific transaction (Art. 210 of the Tax Code of RK).
Where should the separate accounting procedure be established? — The taxpayer independently establishes it in its tax accounting policy. The policy also specifies the list of common income and expenses and the methods for allocating them between designated categories and other activities (Art. 210 of the Tax Code of RK).
Can CIT indicators be determined from VAT entries? — VAT entries alone do not replace CIT accounting data. The accountant reconciles each indicator with the source document and its designated analytical dimension.
How should a transaction be checked in 1C? — The source document should be reconciled with the posted amounts, and the data for each tax, settlements with the counterparty and the budget, and completion of the analytical details provided for by the accounting policy should be checked.
Sources
- Tax Code of the Republic of Kazakhstan, Article 210 “Rules for Maintaining Separate Tax Accounting,” 2026 version.