“Taxes, Fees, Contributions” (НалогиСборыОтчисления) — Classifier of Payments to the Budget of the Republic of Kazakhstan, Accounting for Kazakhstan 3.0.74.2

Important note on object identification. In the assignment and service metadata, the object is marked as a Document (Documents.НалогиСборыОтчисления). However, the attached evidence (the set of attributes, absence of tabular sections, and the purpose wording “Direc

tory “Taxes, Fees, Contributions””) clearly describes a directory classifier, not a document. In the standard “Accounting for Kazakhstan 3.0” configuration, the НалогиСборыОтчисления object is indeed implemented as a Directory (Справочник.НалогиСборыОтчисления)—an analytical dimension (subaccount) for accounts used to settle with the budget and funds, rather than a posted document. The description below is based on the object’s actual nature (a directory). The “object type = Document” item requires verification in the specific distribution; the source metadata is likely erroneous.

1. Identification

The directory serves as:

• an analytical dimension (subaccount) for accounts used to settle with the budget and funds—accruals and payments are accounted for separately by each payment;

• a source of payment details—BCC, PPC, the recipient’s bank (treasury) account, and the payment purpose template—for automatically completing payment orders;

• a link to accounting accounts—it determines account correspondence when generating accrual and payment entries.

It is completed during the initial setup of the infobase and updated when legislation changes. It is maintained primarily by administrators and chief accountants.

Where to find it. “Enterprise” section → “Taxes, Fees, Contributions.” Navigation link:

e1cib/list/Справочник.НалогиСборыОтчисления).

2. Attributes and Tabular Sections

2.1 Attributes (item header)

Under the Chart of Accounts of the Republic of Kazakhstan, tax and payment liabilities are recorded in accounts: 3110 (CIT payable), 3120 (IIT), 3130 (VAT payable), 3150 (social tax), 3210 (MPC), 3211/3213 (EMPC, CSHI contributions), 3220 (social contributions), and 3230 (CSHI deductions). These are the accounts usually specified in СчетУчетаРасчетовСКонтрагентомБУ. (The example from the evidence, “3310 for CIT, 3350 for IIT,” is illustrative; in the standard chart, CIT = 3110 and IIT = 3120—when configuring the system, refer to the infobase’s actual chart of accounts.)

2.2 Tabular Sections

None. The directory has a flat structure—all data is stored in the item’s attributes.

3. Forms

The forms section in the evidence is truncated (“…”). For a directory classifier of this type, the standard set is:

The specific list and names of forms in the distribution require verification because the evidence relating to forms is incomplete.

4. Key Module Procedures

BSL evidence (module texts with paths and line numbers) is not attached. The following standard handlers are typical for a directory of this type (verify their actual names and availability in Designer):

• Object module

  • ОбработкаЗаполнения—completes default attributes when an item is created from another object.

  • ПередЗаписью / ПриЗаписи—validates the BCC/PPC, consistency of financial/tax accounting accounts, and prevents use of the obsolete attribute.

  • ПроверкаЗаполнения—checks the attributes required for payment documents (BCC, PPC, and recipient’s account), depending on the payment type.

• Manager module—procedures for retrieving predefined/standard items and programmatically selecting a tax by BCC/PPC to automatically complete payment documents.

• Item form module

  • ПриСозданииНаСервере—configures field visibility/availability (for example, tax accounting fields only when parallel tax accounting is enabled).

  • ПриИзменении handlers for attributes (Контрагент, СчетУчетаРасчетовСКонтрагентомБУ)—insert dependent values (the recipient’s account based on the counterparty and the payment purpose template).

The exact procedures, paths, and line numbers require verification against the modules of the specific build; the provided material contains no BSL.

5. Participation in Entries and Movements

The directory is not posted and does not generate movements by itself—a classifier has no posting mechanism. It participates in accounting as an analytical dimension (subaccount) and a source of attributes for posted objects (scheduled tax accrual operations, payment documents, payment orders, and current account write-offs). The standard logic, taking into account the 2026 regulations of the Republic of Kazakhstan, is as follows:

Accrual (scheduled operations/accrual documents)—the directory item serves as a subaccount on the credit side of the liability account:

• VAT on sales (rate of 16 %): Dr 1210 “Short-term trade receivables” Cr 6010 “Revenue from the sale of goods and rendering of services” and Cr 3130 “VAT payable” (subaccount—the “VAT” item). Example: sale for 116 000 ₸ (including VAT of 16 000 ₸) → revenue of 100 000 ₸, VAT payable of 16 000 ₸.

• IIT, MPC, CSHI deductions, CSHI contributions, etc. related to payroll: accrual is posted to the credit of the respective accounts 3120/3210/3230/3213, with analytics by directory item.

• Social tax (6 %) and social contributions (5 %): Cr 3150 / 3210 (social contributions), with analytics by item.

Payment (current account write-off, payment order)—the directory item provides the BCC, PPC, recipient’s account, and payment purpose template; entry: Dr 3110/3120/3130/3150/3210/3220/3230 Cr 1030 “Cash in current bank accounts,” with analytics by the same item as for the accrual—this ensures that settlement balances reconcile for each payment.

Reference indicators for the Republic of Kazakhstan for 2026 (used in the related calculation mechanisms involving the classifier):

Cost of sales is recorded through separate entries (Dr 7010 “Cost of sales” Cr 1330 “Goods”) and is not directly related to this classifier—it is included to provide a complete picture of the Chart of Accounts of the Republic of Kazakhstan.

6. Related Objects and Creation Based on Other Objects

• Accounts for settlements with the budget and funds (3100/3200, 3130)—use directory items as subaccounts.

• Payment documents: “Payment Order (Outgoing),” “Current Account Write-off”—obtain the BCC, PPC, recipient’s account, and payment purpose template from the item.

• Scheduled tax operations (month-end closing, payroll/tax calculation)—generate accruals with analytics by item.

• Counterparties and Bank Accounts—the payment recipient and its treasury account.

• Cost Items—for management accounting of tax expenses.

• Regulated reporting (declarations, tax reporting forms)—uses payment classification for correct completion.

Creation based on another object. As a directory classifier, the object is not normally a basis for creating documents and is not itself created “based on” another object. Payment and scheduled-operation documents reference it when being completed. The exact list of commands for creation based on another object in the distribution requires verification.

7. Extension Points

• Additional attributes and information (properties subsystem)—extend payment analytics without modifying the configuration.

• Configuration extensions—override item/list form handlers, add BCC/PPC completion checks, and automatically insert accounts.

• Event subscriptions to the directory’s ПередЗаписью/ПриЗаписи events—for integration with external BCC/PPC registers and code validation.

• Electronic documents of the Republic of Kazakhstan: classifier values and related accounts participate in generating electronic invoices (Electronic Invoice Information System) and accompanying waybills for goods; when customizing the export/generation of these documents, the classifier serves as a linkage point for payment types and VAT rates (16 %).

• Payment purpose template—an extensible mechanism for inserting variables (period, BCC, registration data) when generating bank documents.