Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The counterparty sent a reconciliation act, but you have a different amount in your database. Or the auditor asks to clarify how the cost of goods sold on account 7010 was formed in tax accounting. Or you are submitting tax return form 100.00 for corporate income tax and want to see tax turnovers for a specific account — not based on accounting data, but specifically on tax data. You open Turnover and Balance Statement by Account (Tax Accounting) and in a couple of seconds see: opening balance, turnovers on debit and credit, closing balance — broken down by sub-accounts and sub-analytics. Then, with a double-click, you drill down to a specific transaction.
This report does not create or change anything in the database. It reads tax accounting data and displays it in a way that is convenient for you. Everything you configure is how to view the existing movements.
1. Purpose
The report shows the opening balance, turnovers for the period, and closing balance for one tax accounting account — with details by sub-accounts, sub-analytics, currencies, and quantities. This is the main tool to clarify tax amounts before submitting the tax return form (form 100.00 for corporate income tax), reconcile calculations with the counterparty, and find out which document caused the discrepancy in the amount.
2. Where to Find
Menu path:
- Reports → Standard Reports → Turnover and Balance Statement by Account, and in the report form switch the indicators to Tax Accounting (TA);
- or a separate command for tax reports in the section Accounting for Corporate Income Tax / Tax Accounting (depending on the interface settings).
Open directly in 1C: Service → "Go to Navigation Link" and paste:
e1cib/list/Report.TurnoverAndBalanceStatementByAccountTax
2a. How to Know Your Release
Main Menu (icon ≡ or "Help") → "About the Program". In the opened window, you will see the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". Check the first three to four digits: the interface and report settings may differ between releases.
3. How to Fill
The report is configured at the top of the form, then you click "Generate". Let's break down each field.
| Field | Required | Purpose and what happens in case of error |
|---|---|---|
| Period (from … to …) | Yes | The boundaries for which turnovers are calculated. If you set an incorrect period — you will see incorrect turnovers and balances. For reconciling the year for corporate income tax, set 01.01.2026–31.12.2026. |
| Account | Yes | One account for which the statement is built (1210, 3310, 6010, 7010, etc.). An empty account will not generate the report. |
| Organization | Yes (if there are several in the database) | Filtering by your legal entity. If not specified in a multi-entity database — amounts will be combined across all organizations. |
| Indicators: TA | Yes for the tax statement | This option shows the amounts of tax accounting. Additionally, you can include PR (permanent differences) and TR (temporary differences) to see how TA differs from BA. |
Next — the button "Show Settings":
- Grouping (by sub-accounts, by sub-analytics). Enable the necessary types of sub-analytics for the account — for example, for 1210 this is "Counterparties" and "Contracts". Without grouping, you will only see the total for the account, without breakdown by counterparties.
- Filtering. Limit the selection: specific counterparty, contract, nomenclature. Convenient when reconciling with one supplier.
- Expanded balance. For active-passive accounts (1210/3310), shows debit and credit balances separately, without collapsing them into one amount. Without this checkbox, mutual settlements "hide" the real picture of calculations.
- By currencies / By quantities. For currency and quantity accounts, adds columns for currency and quantity.
- Formatting. Appearance, header output, units (tenge).
Tip: save the configured view via "Save Settings" — next time you won't have to set it up again.
4. Analyzed Example
You are an accountant of an LLP on the general taxation system, Kazakhstan, 2026. You are checking calculations with the buyer LLP "Ak Zhol" on account 1210 for September 2026 and also looking at income on account 6010.
Initial operations of the month (sale of goods):
- Sale of goods for 1,160,000 ₸, including VAT 16% — 160,000 ₸, excluding VAT — 1,000,000 ₸.
- Cost of goods sold — 700,000 ₸.
- Payment received from the buyer 800,000 ₸.
Transactions generated by the documents "Sale of Goods and Services" and "Receipt to Bank Account" (these same amounts you see in the statement):
| Debit | Credit | Amount, ₸ | Operation |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Revenue from sales (excluding VAT) |
| 1210 | 3130 | 160,000 | VAT 16% on sales |
| 7010 | 1330 | 700,000 | Cost of goods sold written off |
| 1030 | 1210 | 800,000 | Payment received from the buyer |
Turnover and Balance Statement for Account 1210 (TA), counterparty "Ak Zhol", September 2026:
| Indicator | Debit | Credit |
|---|---|---|
| Opening balance | 0 | — |
| Turnovers for the period | 1,160,000 | 800,000 |
| Closing balance | 360,000 | — |
The closing debit balance of 360,000 ₸ is the buyer's debt. This is exactly the amount you reconcile with their act. If the counterparty has a different figure — you double-click on the account card and see which document caused the discrepancy (not posted, posted on a different date, error in the amount).
The statement for account 6010 (TA) for the same period will show a credit turnover of 1,000,000 ₸ — this is the tax income from sales, which will go into the total annual income line of form 100.00. VAT (160,000 ₸) is not included in income — it is on account 3130.
If there were a difference between accounting and tax accounting for this sale (for example, part of the expenses is not recognized in TA), you would include the columns TA + PR + TR and see that BA = TA + PR + TR. This is the essence of the tax statement — to see the tax amount separately from the accounting amount.
5. Types of Operations (Report Options)
The report is not a document, so it has no "operations" in terms of transactions. But it provides several viewing modes:
- By sub-accounts — summary for the first-order account broken down by sub-accounts.
- By sub-analytics — breakdown by analytics (counterparties, contracts, nomenclature, articles).
- With expanded balance — separately shows debit and credit for active-passive accounts.
- With BA/TA/PR/TR data — comparison of accounting and tax amounts.
- In currency / in quantity — for currency and inventory accounts.
- With filtering — by one counterparty, contract, nomenclature.
6. What is Formed
Nothing is posted. The report does not create transactions, does not form electronic invoices (ESF), tax returns, or other electronic documents, and does not write movements to registers. It only reads data from accounting registers (tax accounting) and displays it on the screen.
The transactions you see in the statement were created by primary documents — sales, receipts, payments. To see these movements line by line, use the breakdown: double-click on the amount → "Account Card" or "Transaction Report".
7. Printed Forms
There is no separate unified printed form, like for primary documents — the report itself is a tabular document. From the generated report, the following are available:
- Print the generated statement (button "Print" / Ctrl+P);
- Save in Excel (.xlsx), .mxl, .pdf via "Save As";
- Email directly from the report form;
- Breakdown → "Account Card", "Account Turnovers", "Sub-analytics Analysis" — nested reports that can also be printed and exported.
8. Frequent Errors
"Account not specified" / report is empty. No account selected or the period is out of data bounds. Check the "Account" field and the period boundaries.
The TA statement is empty, although there are transactions in BA. The document did not generate movements in tax accounting (TA support removed for the account or the transaction is manual only in BA). Open the document → check that it is reflected in tax accounting, repost it.
Balance on 1210 "collapsed" with advances. Expanded balance not included. Check the box "Expanded Balance" — you will see the debt of buyers and advances separately.
Amounts combined across all organizations. Filtering by organization not set. Specify "Organization" in the header.
"Data may be outdated, update required". After backdating, totals not recalculated. Perform Operations → Group Reposting of Documents for the period, then generate the report again.
Does not match with the counterparty on the VAT amount. Remember: VAT 16% is on account 3130, not on 1210/6010. Compare the reconciliation act amount excluding VAT on 6010 and the total debt (including VAT) on 1210.
9. FAQ
How does the tax balance differ from the regular one? The regular one shows accounting amounts (BA), while the tax one shows tax accounting amounts (TA) that are used for corporate income tax calculations and in form 100.00. For many operations, they coincide, but for regulated and non-recognized expenses, they differ by permanent (PR) and temporary (TR) differences.
Why BA ≠ TA for one account? The principle BA = TA + PR + TR applies. Differences arise, for example, from representative, excessive expenses, depreciation with different terms. Include the PR and TR columns to see the source of the discrepancy.
How to see which documents formed the amount? Double-clicking on any amount opens the breakdown — "Account Card" or list of documents. From there, you can drill down to the primary document.
Can I generate a report for one counterparty? Yes. In the settings, set the filter by sub-analytics "Counterparties" (and if necessary "Contracts"). Convenient for reconciliation acts.
Does the report create transactions or ESF? No. This is a viewing report. It does not post anything, does not issue ESF or tax returns — these are created by sales/receipt documents.
What VAT rate is considered in the examples? In 2026, the standard VAT rate in Kazakhstan is 16%. The VAT amount is reflected on account 3130 "VAT Payable" and is not included in tax income on 6010.
Why is the balance on 1210 negative or collapsed with advances? The account is active-passive. Without the "Expanded Balance" checkbox, the debt of buyers and received advances offset each other. Enable the expanded balance — you will see both sides.
Data in the report did not match form 100.00 — what to check? Check the period (entire year), filtering by organization, relevance of totals (reposting), and ensure you are looking at TA indicators, not BA. Income on 6010 in TA is the total annual income line excluding VAT.
How to export the statement to Excel? Generate the report → "Save As" → select .xlsx format. Or "Print" for a paper copy, or email from the form.
For which period is it best to build for reconciliation for corporate income tax? For the tax year — from 01.01.2026 to 31.12.2026, with details by the necessary sub-analytics.
10. Related Documents
The report is entered "based on" already posted movements, so it cannot be entered based on a document, and nothing is created based on it. But it is closely related to:
- Sale of Goods and Services, Act of Completed Works — generate turnovers for 1210, 6010, 3130, 7010;
- Receipt of Goods and Services — turnovers for 3310, 1330;
- Receipt / Write-off from Bank Account, Incoming/Outgoing Cash Order — movements for 1030;
- Regulatory Operations of Tax Accounting (month-end closing, recognition of differences) — generate TA, PR, TR amounts;
- related reports: Account Card, Account Analysis, Account Turnovers, Sub-analytics Analysis, Chess Statement — opened from the breakdown.
How to Know Your Release
Help → "About the Program": platform version and configuration release.