--- title: "The base deduction of 30 MCI is not applied when calculating IIT under a civil law contract" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/ne-primenyaetsya-bazovyy-vychet-30-mrp-pri-raschete-ipn-p-en source: BuhGPT --- # The base deduction of 30 MCI is not applied when calculating IIT under a civil law contract > **TL;DR:** If the program does not apply the base deduction of 30 MCI when calculating IIT under a civil-law contract (GPC), the problem is usually solved by creating a new entry in the deduction application. It is enough to open the application for the IIT deduction and create a new ent --- If the program does not apply the base deduction of 30 MCI when calculating IIT under a civil-law contract (GPC), the problem is usually solved by creating a new entry in the deduction application. It is enough to open the application for the IIT deduction and create a new entry — the base deduction is replaced by the new entry in this document, after which the program will correctly account for the deduction when calculating IIT on the individual's income under the GPC contract. Why the deduction may not be applied In 1C:Accounting for Kazakhstan, IIT deductions are applied on the basis of the individual's application and the related document in the program. If the base deduction entry is missing, filled out incorrectly, or not "linked" to the required individual and accrual period, the program will calculate IIT without taking the deduction into account. With GPC contracts this happens more often than with employment contracts, because the individual contractor is frequently entered into the database separately, and the deduction application for them may not be created or may be created with an error in the period. Typical reasons why the deduction "drops off": - the deduction application for the individual has not been created at all; - the entry is filled out for a different period or a different individual; - the entry is not saved (remained a draft or was not posted); - the deduction start date is later than the income accrual date under the GPC contract; - the application relates to a different organization, if there are several in the database. How to fix it: step-by-step procedure - Open the IIT deduction application for the required individual contractor under the GPC contract. - Create a new entry in this document — the base deduction is replaced precisely by the new entry. This is the key step: do not edit the old problematic line, but add a new one. - Make sure the entry relates to the required individual and to the accrual period in which the income under the GPC contract is calculated. - Save (and if necessary post) the document. - Recalculate the income accrual and IIT under the GPC contract and check the result. After these steps the program should correctly account for the base deduction when calculating IIT. If the deduction is still not applied, go back to the entry and check that it is actually saved and relates to the required individual and accrual period. Specifics of the deduction under GPC contracts The base deduction is granted to the individual when determining the income taxable with IIT. Pay attention to several practical points: - An application is mandatory. The deduction is applied on the basis of the individual's application. Without a completed entry in the program, it will not be substituted automatically. - One source of the deduction. The base deduction is applied at one source of income. If the contractor claims the deduction with another tax agent, you should not apply it — clarify this with the individual before creating the entry. - Period of application. The deduction is tied to the income accrual period. For GPC payments for different months, check that the entry is valid for the entire required interval. - Change in the individual's data. If the contractor was previously an employee and now works under a GPC contract, check that the application is correctly linked to the current individual's card. How to check that the deduction has been applied After recalculating the income, open the IIT calculation for the specific accrual and make sure the base deduction amount is reflected and reduces the taxable base. It is useful to reconcile the result by individual and period, and, before submitting reporting, to check that the amounts of the deduction and the withheld IIT are correctly included in the corresponding tax reporting form (FNO) for IIT and social payments. Typical mistakes - Editing the old problematic entry instead of creating a new one — the deduction continues not to be applied. - Creating an entry for a different individual or a different accrual period. - Leaving the document unsaved or unposted. - Not recalculating the accrual after making changes and concluding that "it did not help." - Applying the base deduction without checking with the contractor whether it is claimed with another tax agent. - Specifying the deduction start date later than the income date under the GPC contract. What to check - Whether a new entry has been created in the IIT deduction application (rather than the old one edited). - The entry is saved and, if necessary, posted. - The entry relates to the required individual and the required accrual period of income under the GPC contract. - The deduction validity date covers the income accrual date. - The deduction is claimed only with you as a single source of income. - The accrual under the GPC contract has been recalculated, and the base deduction amount is visible in the IIT calculation. - The data is correctly reflected in the FNO for IIT before submitting reporting. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_