Report "Account Analysis (Tax)" — Technical Description

1. Identification

Purpose. The report is intended for detailed analysis of turnovers and balances on the accounts of the tax accounting chart of accounts. It shows movements on the selected account with a parallel breakdown into accounting (BU), tax accounting (NU), permanent differences (PR), and temporary differences (VR), ensuring control of the ratio BU = NU + PR + VR. It is used when preparing tax reporting (CIT declaration, form 100.00), reconciling accounting and tax accounting data, analyzing the nature of the differences arising, and substantiating deferred tax assets/liabilities.

Where to find:

• Interface: “Reports” section → “Account analysis (tax)”.
• Navigation link: e1cib/list/Отчет.АнализСчетаНалоговый

All monetary indicators are generated in the currency of regulated accounting — tenge (₸).

2. Attributes (parameters) and structure

The report is built on DCS, so the “header attributes” are the data composition parameters and custom field settings, while the “tabular sections” are the grouping structure of the resulting layout.

2.1 Selection parameters and settings

2.2 Indicators (display flags)

2.3 Structure (groupings)

The tabular section of the result is a hierarchy of DCS groupings:

• Grouping — the main level: subaccounts of the analyzed account, subconto, periods (by Периодичность).
• CorrAccount — corresponding accounts with Debit/Credit turnovers.
• Nested detailing by subconto of corresponding accounts and divisions depending on the set flags.

Each cell is output in terms of the selected indicators (BU / NU / PR / VR), which provides a clear reconciliation of the equality BU = NU + PR + VR.

3. Forms

For DCS-based reports, the typical set of forms is:

A separate drill-down form is not required by default — cell detailing is performed by the standard DCS drill-down mechanism when РежимРасшифровки is enabled.

4. Key module procedures

The applied BSL code is not attached in the evidence, so below are the typical handlers of a report of this type (object module and form module):

• ПриКомпоновкеРезультата(ДокументРезультат, ДанныеРасшифровки, СтандартнаяОбработка) — report object module. The intervention point in the composition process: substituting settings, programmatically adding selections/formatting, post-processing the layout.
• ПриСозданииНаСервере / ПриОткрытии (form module) — initialization of default parameters: current organization, period boundaries, set of active indicators (BU/NU/PR/VR).
• Сформировать (command) — launching composition and outputting the result to a tabular document.
• НастройкиПоказателейПриИзменении — synchronizing the visibility of layout columns with the ПоказательБУ/НУ/ПР/ВР flags and quantitative indicators.
• Расшифровка / ОбработкаРасшифровки — handling the transition from a cell to detailed register movements or to the recorder document.

Requires verification: the exact set and signatures of the procedures of the specific build 3.0.74.2 — taken from the object/form module of this release.

5. Data source and movements

The report does not generate movements or postings — it is a reporting object that works read-only. The data source is the tax accounting accounting register (virtual tables ОстаткиИОбороты, Обороты), whose data reflect the postings on the “Tax” chart of accounts.

Typical accounts of the RK chart of accounts that fall into the analysis:

Example of interpretation: for account 7010, the report shows turnovers in NU, BU, and the differences column. If under accounting rules the expense is fully recognized, but under the Tax Code of RK part is not deductible, the difference is reflected in the PR column (permanent) or the VR column (temporary — when the moment of recognition differs). It is precisely on these data that the adjustment of taxable income for CIT and the substantiation of DTA/DTL are based.

Indicators for settlements with the budget and employees (IPN, OPV, OPVR, VOSMS, OSMS, SO, social tax) are analyzed through the corresponding settlement accounts; the base rates relevant for 2026: MRP = 4,325 ₸, MZP = 85,000 ₸, VAT rate 16%, basic IPN deduction — 30 MRP per month (no more than 360 MRP per year), IPN 10% (15% above 8,500 MRP of annual income), OPV 10% (base ceiling 50 MZP), OPVR 3.5%, VOSMS 2%, OSMS 3%, SO 5%, social tax 6%.

6. Related objects

• “Tax” chart of accounts (ChartOfAccounts.Налоговый) — source of the Счет parameter value and all analytics.
• Tax accounting accounting register — source of turnovers and balances.
• Charts of characteristic types of subconto — analytics dimensions (counterparties, items, contracts, divisions).
• Recorder documents (sales, receipts, banking/cash operations, payroll and tax accruals) — the endpoints of drill-down; when working with sales, they are linked to the electronic documents ESF (IS ESF) and SNT.
• Related reports: “Account analysis” (accounting), “Account turnover balance sheet (tax)”, “Account card (tax)”.

Entry based on is not applicable for the report (reports do not participate in the entry-based-on mechanism).

7. Extension points

• DCS report variants — saving custom settings for groupings, selections, conditional formatting without changing the configuration.
• Configuration extension — overriding ПриКомпоновкеРезультата, adding form attributes, custom fields, and calculated indicators.
• Additional (custom) DCS fields — placement in rows/columns via the РазмещениеДополнительныхПолей parameter.
• Additional reports (external) — connection through the SSL “Additional reports and processing” subsystem without removing from support.
• Indicator configuration — programmatic or interactive management of the composition of columns (BU/NU/PR/VR and quantitative) for a specific accounting policy.