Subconto Analysis (Tax)" Report — Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The report generates an analytical statement based on accounting data with breakdown by subconto (counterparties, contracts, items, cost items, etc.) and allows comparing, in a single view, indicators of accounting (AA), tax accounting (TA), permanent differences (PD), and temporary differences (TD). The main scenario is monitoring the correspondence between AA and TA, analyzing the nature of differences, and preparing data for RK tax reporting (CIT declaration, forms 100.00 and appendices). Used by chief accountants and tax accounting specialists, typically monthly/quarterly at period close.

Important: this is a report, not a document. It only reads accounting data and does not generate postings or register movements (see section 5).

2. Attributes (parameters) and structure

Technically, the “header attributes” of a DCS report are setup parameters (Настройки.ПараметрыДанных) and user fields/indicators, while “tabular sections” are the grouping structure and the list of selected fields. The mandatory nature of parameters is not enforced in reports (default values are taken from the report variant).

2.1 Period and filter parameters

2.2 Indicator parameters (output flags)

The control identity that the report helps to verify: AA = TA + PD + TD. A deviation from it signals an input error or an incorrect difference-accounting item.

2.3 Formatting parameters

2.4 Tabular section “Grouping”

Defines the grouping structure and the order of row detailing in the report (for example: Organization → Account → Subconto1 → Subconto2). Each row specifies the grouping field, the type (hierarchy/no hierarchy), and the sort order. It is precisely this structure, together with СписокВидовСубконто, that forms the analytics “tree” in the result.

3. Forms

For DCS reports, a single managed form with a built-in composition settings mechanism is typical; specialized forms are added only for non-standard UX.

4. Key module procedures

Custom BSL code is not attached in the evidence, so below is a typical set of handlers for a DCS report of this kind. In the standard AA 3.0, the business logic is placed in the data composition schema (ОсновнаяСхемаКомпоновкиДанных), and the modules contain a minimum of code.

Object module (МодульОбъекта):

• ПриКомпоновкеРезультата(ДокументРезультат, ДанныеРасшифровки, СтандартнаяОбработка) — intercepting result generation; used for programmatic fine-tuning of the composer, substituting AA/TA/PD/TD indicators depending on the flags and formatting the resulting spreadsheet document.
• НастройкиДляТехнологииАнализаПроблемУчёта / variant initialization — registering predefined report variants.

Form module (Форма.МодульФормы):

• ПриСозданииНаСервере(Отказ, СтандартнаяОбработка) — setting the initial period values (usually the current month/quarter), filling the organization filter from user settings, initializing the list of subconto types.
• Сформировать(Команда) → КомпоноватьРезультат(...) — launching composition and outputting the result to the spreadsheet document.
• РезультатОбработкаРасшифровки(...) — processing the drill-down: expanding a cell down to accounting register movements and primary documents when РежимРасшифровки is enabled.
• Indicator flag handlers (ПоказательБУПриИзменении, etc.) — dynamically enabling/disabling the corresponding fields and resources in the composition settings.

Version-specific (requires verification in the specific build 3.0.74.2): the exact set of overridden handlers and the presence of a separate ФормаНастроек.

5. Data source and movements

The report is not posted and does not create movements — reports have no movement tabular sections, receiver registers, or an ОбработкаПроведения procedure. It only reads data already generated by documents.

Data source: the accounting register “Self-supporting” (РегистрБухгалтерии.Хозрасчетный) with dimensions by subconto and resources for AA (Сумма), TA (СуммаНУ), PD (СуммаПР), TD (СуммаВР), and quantitative resources. Through DCS, turnovers and balances (ОстаткиИОбороты) are built by accounts, subconto, organizations, and periods.

Typical accounts of the RK chart of accounts that fall into the analysis (by subconto):

Analysis example (RK data, 2026). Sale of goods for 1,160,000 ₸ including VAT at a rate of 16%:

• Dr 1210 Cr 6010 — 1,000,000 ₸ (income excluding VAT);
• Dr 1210 Cr 3130 — 160,000 ₸ (VAT 16% = 1,000,000 × 0.16);
• Dr 7010 Cr 1330 — 700,000 ₸ (cost).

In the report by subconto “Counterparties”/“Item groups”, the turnovers on 6010 and 7010 will be visible; if the AA and TA amounts on 7010 differ (for example, due to different depreciation methods), the report will show PD/TD in separate columns.

VAT on account 3130 is reflected in the subconto analysis as AA turnovers; in TA it does not generate income/deduction for CIT, so for this account the TA indicator is usually zero — this is normal, not an error.

6. Related objects

The report has no “related documents” of its own, but it relies on objects that generate the analyzed data and subconto reference books:

• Chart of accounts “Self-supporting” and the accounting register “Self-supporting” — the data source.
• Subconto reference books: Контрагенты, Договоры, Номенклатура, Склады, СтатьиЗатрат, НоменклатурныеГруппы, Организации, Подразделения.
• Movement source documents: “Sales of goods and services”, “Receipt of goods and services”, “Write-off from the settlement account”, “Routine operation” (month-end close, calculation of PD/TD differences), payroll and tax calculation documents.
• RK electronic documents: ESF (ESF IS) and SNT are issued on the basis of sales/receipt documents; their amounts are reflected in accounts 1210/3310/3130 and, accordingly, fall into the analysis.
• Entry based on: not provided for reports. Feedback is implemented through drill-down — from a report cell you can go to the register movements and the document that generated them.

Related RK routine calculations (2026) affecting the TA amounts in the analysis for accounts of settlements with personnel and taxes:

• VAT — 16%;
• IIT — 10% up to 8,500 MCI of annual income and 15% above; the basic tax deduction — 30 MCI/month, but no more than 360 MCI/year;
• OPC — 10% (base cap 50 MMW), OPCE — 3.5%, CHIC — 2%, CSHI — 3%, SC — 5%, social tax — 6%;
• base values: MCI = 4,325 ₸, MMW = 85,000 ₸, currency — tenge (₸).

7. Extension points

• Report variants (DCS). Creating custom/predefined variants with preconfigured groupings, filters, and conditional formatting — without changing the configuration.
• Configuration extension. Adding a custom composition schema, overriding ПриКомпоновкеРезультата, adding calculated fields and resources (for example, the share of PD/TD differences in the total amount).
• DCS additional fields. Entering custom expression fields and set fields to compute derived indicators directly in the settings.
• Functional options. Controlling the visibility of indicators (TA, PD, TD, quantity) through the configuration’s functional options.
• Common formatting layouts. Connecting corporate spreadsheet document styles.
• Drill-down processing. Customizing drill-down to non-standard objects when РежимРасшифровки is enabled.

It is recommended to make changes through a configuration extension and custom variants in order to preserve support for the standard AA 3.0 update.