Report "Subaccount Card (Tax)" (Reports.SubaccountCardTax)

1. Identification

Purpose. The report generates a detailed analytical card for selected types of subaccounts (counterparties, contracts, inventory items, expense items, etc.) simultaneously in terms of accounting (BU) and tax accounting (NU), as well as permanent (PR) and temporary (VR) differences. It is used by accountants and tax specialists during reconciliations of mutual settlements, preparation of tax reporting (CIT, form 100.00 and attachments), and analysis of discrepancies between BU and NU. For each analytical object, the initial balance, movements for the period with a breakdown to supporting documents, and the final balance are displayed.

Where to find in 1C: section “Reports” → “Tax Accounting” → “Tax Subaccount Card”.

The report works with the standard chart of accounts of the RK. Since the analytics is maintained by subaccounts in terms of NU, the most common objects of analysis are: settlements with customers (account 1210), cash (strong>1030), goods (1330), settlements with suppliers (3310), VAT payable (3130), revenue from sales (6010), cost of sales (7010).

2. Attributes and Structure

As a DCS object, the report stores user settings in the composition parameters, and the attributes listed below are used for initialization and display of the header/filter.

2.1 Attributes (formation parameters)

The relationship BU = NU + PR + VR is maintained for each line — this allows to see directly in the card the source of discrepancies between accounting and tax assessments (for example, different recognition of expenses for VAT at a rate of 16 % or regulated representation/travel expenses in MRP, where 1 MRP = 4 325 ₸).

2.2 Tables

The report does not contain its own tables in the metadata. Analytical slices (lines by subaccount, turnovers, balances) are dynamically formed by the data composition scheme based on the selected indicators and types of subaccounts.

2.3 Forms

• ReportForm — the main and only form (≈326 control elements): settings for the period and frequency, multiple selection of organizations and departments, selection of types of subaccounts and indicators (BU/NU/PR/VR and quantitative), selection panel, conditional formatting, and area for displaying the tabular document with the result.

3. Key Module Procedures

No specialized BSL-evidence for the module is attached — below are standard handlers for the report in DCS; specific names in a specific version may differ (version-specific, requires verification in the configurator).

• OnResultComposition (report object module) — the central procedure. Intercepts the output of the composer, programmatically builds settings: includes/excludes indicator fields by flags BUIndicator/NUIndicator/PRIndicator/VRIndicator, limits the number of types of subaccounts, applies selection by organizations/departments, configures detailing when DetailingMode = True.
• MaxSubaccounts() — calls TaxAccountingProcedures.MaxSubaccounts() to limit the number of simultaneously selected types of subaccounts (technical limitation of the platform on the number of dimensions in the slice).
• OnCreateOnServer / OnOpen (form module) — initialization of default settings: period, current organization, set of indicators.
• OnPeriodChange / ProcessFrequency — recalculates StartPeriod/EndPeriod and representations when the interval changes.
• ProcessDetailing (form module) — detailing of the cell: transition from the collapsed turnover to the supporting document and opening the corresponding document/register.
• GenerateReport / Refresh — command to start composition and output to a tabular document.

4. Data and Movements (Source Registers)

The report is an object read-only: it does not post and does not generate movements in registers. Data is read by the DCS mechanism from already formed entries and registers:

• Accounting Register “Cost Accounting” — source of BU, NU, PR, VR data (in the standard BC, accounting and tax accounting are maintained in one register with resources NUAmount, PRAmount, VRAmount). Balances and turnovers by account in terms of subaccounts are taken from here.

Examples of analyzed entries (standard chart of accounts of the RK, VAT rate 16 %):

For each line, the amounts of NU, PR, and VR are displayed in parallel — this clearly shows where the tax assessment diverges from the accounting (for example, expenses not related to deductions for CIT result in a permanent difference).

5. Related Objects and Input Based On

• Input based on is not applied — reports do not participate in the input based on mechanism.
• General module TaxAccountingProcedures — provides a limitation on the number of subaccounts and auxiliary functions for NU.
• Chart of accounts “Cost Accounting” and its subaccounts (Counterparties, Contracts, Inventory, Expense Items, etc.) — source of analytics.
• Accounting Register “Cost Accounting” — source of data.
• Supporting documents (Sales, Receipt, Payment documents, ESF/SNT, etc.) — opened from the report in detailing mode. Electronic documents (ESF via IS ESF, SNT) serve as primary grounds for entries available in the card.
• Related tax reports: “Subaccount Card” (accounting), “Subaccount Analysis”, “Turnover and Balance Statement by Account (tax)” — use the same sources.

6. Extension Points

• DCS Settings — additional report options, user fields, selections, and conditional formatting are saved as variants without changing the configuration.
• Configuration Extension — overriding the OnResultComposition procedure or adding form attributes through the extension mechanism (without removing from support).
• External report-analog — a copy of the scheme to an external report for custom analytics of subaccounts.
• General module TaxAccountingProcedures — point for configuring limitations and rules for NU; when refining tax norms of the RK (for example, changing the basic deduction of PIT to 30 MRP per month and no more than 360 MRP per year starting from 2026), adjustments affect NU modules but not the card itself.

Note on the regulation: the report itself does not calculate taxes but reflects already formed NU data. Current parameters for 2026 in the RK (VAT 16 %, MRP 4 325 ₸, MZP 85 000 ₸, PIT 10 %/15 %, OPV 10 %, OPVR 3.5 %, VOSMS 2 %, OSMS 3 %, CO 5 %, social tax 6 %) are set in the registers of tax accounting and affect the amounts of entries displayed in the card.