Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of the year. You sit down to fill out the CIT return (form 100.00) and hit a question: how much taxable income and deductions do you actually have? In the accounting turnover-balance sheet for account 6010 there is one amount, and in tax accounting — another, because part of the expenses does not go to deductions, depreciation is calculated by group value balances, and fines and entertainment expenses are cut. To avoid calculating this on a calculator, you open the Turnover-Balance Sheet (tax accounting). It is the same familiar turnover-balance sheet, but it shows turnovers and balances not in accounting, but in tax valuation. Below is how to build it and how to read it.
1. Purpose
The report shows opening and closing balances and turnovers by accounts in the tax accounting (TA) valuation. It is needed to check taxable income, deductions, and temporary differences before closing the period and filling out the CIT return. This is a report — it does not post or change anything, it only reads movements already made.
2. Where to find
Menu path: section "Reports" → group "Standard reports" (or "Tax accounting for CIT") → "Turnover-Balance Sheet (tax accounting)".
Faster — via a navigation link. Menu "Tools and settings" (gear at the top) → "Functions for technical specialist" → "Go to navigation link", paste:
e1cib/list/Отчет.ОборотноСальдоваяВедомостьНалоговый
The report opens immediately, without searching the menu.
2a. How to find out your release
Menu "Help" → "About". In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The number in parentheses is the release. If your release is older — some settings may be named differently, but the logic is the same.
3. How to set up (step by step)
The report is not "filled out" like a document — you set the parameters and press "Generate". The key fields at the top of the form:
- Period — required. From and to. If you take the wrong interval, the turnovers will be incomplete, and the closing balance will "drift". For the CIT return set the whole year: 01.01.2026–31.12.2026.
- Organization — required if there are several in the database. Mix them up — you will see someone else's figures. If there is one organization, the field can be hidden in the settings.
- "Show settings" button — opens the panel where all the fine tuning lives.
In the settings the most important:
- "Grouping" tab — by which fields to expand the rows. Usually "By sub-accounts" is enough. If you remove grouping by sub-accounts, you will see only synthetics (1200, not 1210).
- "Filter" tab — filter by account, counterparty, division. Want to check only income — set the filter "Account → In group from list → 6010". Forget to remove the filter next time — you won't understand where the other accounts went.
- "Indicators" tab — here are the checkboxes BA, TA, PD (permanent differences), TD (temporary differences). In this report the default emphasis is on TA. Turn on BA, PD, TD as well — and in one table you will see how the tax amount is formed from the accounting amount: BA = TA + PD + TD. This is the main control formula.
- "Formatting" tab — output of expanded balance, units (tenge), color highlighting of negatives.
After edits — "Generate". The settings can be saved with the "Save settings" button, so as not to reassemble them every month.
4. A worked example with figures
An LLP on the generally established regime, a VAT payer. Period — 2026. The VAT rate in the RK is 16%.
For the year:
- Goods sold for 1,160,000 ₸ with VAT: net income 1,000,000 ₸, VAT 160,000 ₸ (1,000,000 × 16%).
- Cost of goods sold — 700,000 ₸.
- A fine to the budget of 50,000 ₸ was accrued — in accounting this is an expense (7210), but it does not go to CIT deductions (permanent difference).
Postings (they are made by sales documents and operations — the report only reads them):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | income from sales (excluding VAT) |
| 1210 | 3130 | 160,000 | VAT payable 16% |
| 7010 | 1330 | 700,000 | cost of goods written off |
| 7210 | 3390 | 50,000 | fine to the budget accrued |
Now we look at the Turnover-Balance Sheet (tax accounting) with the BA and PD indicators enabled:
| Account | Turnover Dr (TA) | Turnover Cr (TA) | BA | PD |
|---|---|---|---|---|
| 1210 | 1,160,000 | — | 1,160,000 | — |
| 6010 | — | 1,000,000 | 1,000,000 | — |
| 3130 | — | 160,000 | 160,000 | — |
| 7010 | 700,000 | — | 700,000 | — |
| 1330 | — | 700,000 | 700,000 | — |
| 7210 | 0 | — | 50,000 | 50,000 |
What you read here: for account 7210 in accounting there is an expense of 50,000 ₸, but in tax accounting the turnover = 0, because the fine is not deductible. The difference settled in the PD column (permanent difference). This means the taxable income for CIT is higher than the accounting profit by 50,000 ₸. Total annual income = 1,000,000, deductions = 700,000, taxable income = 300,000 ₸ (the fine did not enter the deductions). CIT 20% = 60,000 ₸ to accrue. Without this report you could easily "credit" the fine as an expense and understate the tax.
5. Report modes and variants
Operation types are about documents; the report has output variants instead:
- TA only — a clean tax sheet (default mode).
- TA + BA + differences — with PD and TD columns to control the formula BA = TA + PD + TD.
- With collapsed / expanded balance — how to show balances by sub-accounts and analytics.
- With filter by account / counterparty / division — targeted check.
- By sub-accounts or by synthetics — the depth of grouping.
6. What it shows when generated
The report does not create postings, does not generate ESF, SNT and does not write to registers — it only reads. When generating it, you get:
- opening balance (Dr/Cr) for each account in the TA valuation;
- turnovers for the period (Dr/Cr) in TA;
- closing balance (Dr/Cr) in TA;
- with indicators enabled — parallel BA, PD, TD columns and totals.
The data is taken from the accounting register movements by tax accounting resources (Amount TA, PD, TD), which the documents formed. If a document did not fill in the tax amount (for example, a manual operation without indicating TA) — the report will be blank for this row, and this is a signal to return to the document.
7. Printed forms
The report does not have a printed "form blank" — the table itself is printed. The "Print" button generates the tabular document "Turnover-Balance Sheet (tax accounting)". Additionally available:
- "Save as…" — export to Excel (.xlsx), .mxl, PDF;
- "Send" — by email directly from 1C.
8. Common mistakes
"Required fields not filled in: Period" — you pressed "Generate" with an empty period. Fill in "From" and "To".
The report is empty, although there are movements. The reason is an active filter from last time or the wrong organization. Open "Show settings" → "Filter", clear it; check the "Organization" field.
TA ≠ BA for accounts where there should be no differences (for example, cash 1030). This is a sign of a manual operation where the TA amount was not filled in. Find the document via the "Account card" and repost or indicate the tax amount.
The closing balance "hangs", although the account should close. Month closing / reformation in TA has not been performed. Post the routine CIT operations for the period.
The BA = TA + PD + TD row does not add up. Usually because of an unfilled PD/TD column in a manual posting. Check the document with this difference — the permanent or temporary difference is not distributed there.
9. FAQ
How does this turnover-balance sheet differ from the usual one? The usual one shows amounts in accounting, this one — in tax accounting (by the TA resource). The difference between them is the permanent and temporary differences that form the CIT base.
Why for account 6010 in TA and BA it is the same, but for 7210 it diverged? Income from sales enters deductions and total annual income in full, while fines to the budget are not attributed to CIT deductions. Therefore the expense on 7210 in TA is zeroed out, and the difference went to PD.
How to check the formula BA = TA + PD + TD? Enable all four checkboxes in the settings ("Indicators"): BA, TA, PD, TD. For each row the sum TA + PD + TD should equal BA. If it does not — look for a document with an unfilled difference.
Does the report create postings or ESF? No. This is a report: it only reads ready movements. ESF and SNT are issued from sales documents, not from here.
What period to set for the CIT return? The calendar year: from 01.01.2026 to 31.12.2026. For interim control — a quarter or a month.
Why is TA empty for an account where there were definitely operations? Most likely, the document (often a manual operation) did not fill in the TA amount. Open the posting and indicate the tax amount, then repost.
Can you drill down from the report to the source documents? Yes. A double click on an amount opens the breakdown, then — "Account card (TA)" and the source document itself.
Does the 16% VAT rate affect this report? Indirectly. VAT (account 3130) is neither income nor a deduction for CIT, it does not participate in tax accounting for CIT. But the correct amount of 6010 (income excluding VAT) depends on VAT being correctly separated at the 16% rate.
How to understand that the year closing has been performed? After the reformation and routine CIT operations, the closing balance for income and expense accounts (6000/7000) in TA should be zero. If a balance hangs — the closing has not been performed.
10. Related documents
The report cannot be entered on the basis of another — it collects data from already posted objects:
- Sales of goods and services, Receipt of inventory and services — form turnovers on 1210/6010/1330/7010 and tax amounts.
- Operation (accounting and tax accounting) — manual postings with a BA/TA/PD/TD breakdown.
- Routine CIT operations, Month closing — finalize tax amounts and close income/expenses.
Where to go next from the report: Account card (tax accounting), Account analysis, Account turnover-balance sheet — to break down a specific row down to the document.
How to find out your release
"Help" → "About": there the platform version (8.3.x) and the configuration release are indicated in the format "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)".
The guide is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). When updating the configuration, check against the set of settings in your version.