Report "Tax Accounting Book" (Reports.TaxAccountingBook)

1. Identification

Purpose. The report generates the Tax Accounting Book of income and expenses — a mandatory tax register according to the requirements of the tax legislation of the RK. The document provides detailed information on sales amounts, VAT, adjustments, and amounts to be refunded (credited) for the reporting period. It is used by accountants and chief accountants for preparing tax reporting; it is typically generated quarterly or at the request of tax authorities. It supports detailing by periods (day, month, quarter, half-year, year), cumulative totals, as well as printing of the title page and cover.

The report does not store data by itself — it is a means of visualization. The data source is the accumulation registers for VAT, sales, and mutual settlements; the report does not create movements in the database.

Where to find in 1C: section "Reports" → "Tax Accounting Book". Navigation link: e1cib/list/Report.TaxAccountingBook

2. Attributes and structure

The report is implemented on the CSD/own algorithm for composing a tabular document; the object does not have its own tabular parts — data is taken from external accumulation registers. Below are the attributes of the formation settings (header of the report form).

2.1 Attributes of settings (header)

2.2 Tabular parts

None. The report receives data from external accumulation registers.

3. Forms

Other service forms (CSD settings form, report variant form) if available, inherit from the platform's reporting mechanism and do not require separate description.

4. Key procedures of the module

Evidence with exact paths module:string in BSL is not attached, so below is a typical composition of handlers for reports of this type (report object module and form module). In version 3.0.74.2, the names match the typical ones.

Report object module:

• OnResultComposition(DocResult, DataDetailing, StandardProcessing) — interception point of composition; here, the sheets of the book are programmatically assembled, the flags PrintTitlePage and ShowCumulativeTotals are applied, and ListOfGeneratedSheets is accumulated.
• Service functions for forming individual sections (title page, sections on sales, VAT, adjustments, and amounts to be refunded) — fill the areas of the layout and output them to DocResult.

Form module (ReportForm):

• OnCreateOnServer(Error, StandardProcessing) — setting the default period, substituting the main organization, initializing output flags.
• Generate(Command) / GenerateOnServer() — period validation (StartPeriod ≤ EndPeriod, falling within the boundaries of StartActivityDate…EndActivityDate), calling composition and outputting the result to the tabular document.
• Handlers OnChange for period and organization fields — recalculation of dependent settings and clearing previously generated sheets.

Requires verification in a specific version: the exact list of output sections of the book and the presence of a separate detailing mechanism (DetailingProcessing) — the composition of sheets may be specified by service packs of the tax return form.

5. Posting and movements

The report is not posted and does not create movements in registers — it is an output document (tabular). It reads data from already formed primary document registers and postings.

Main source registers (typical logic): accumulation registers for VAT (accrued/creditable VAT, sales, purchases), mutual settlement registers, and income/expense accounting.

Accounts of the typical chart of accounts of the RK, the data of which are reflected in the book:

Example of reflecting sales (current rates of the RK, 2026): sale of goods for 1,160,000 ₸ with VAT at the rate of 16 %:

• Dr 1210 Cr 6010 — 1,000,000 ₸ (income excluding VAT);
• Dr 1210 Cr 3130 — 160,000 ₸ (VAT 16 %);
• Dr 7010 Cr 1330 — write-off of cost of goods sold.

These amounts (turnover, VAT, cost) are aggregated by the report by periods and output in the sections of the book, with the flag enabled — as cumulative totals.

The VAT rate in the RK from 2026 is 16 %. Values of 12 % relate to previous periods and are not applied in current calculations.

6. Related objects and input based on

The report is the endpoint of the data flow, so "input based on" is not provided for it (it is not possible to input a document based on the report, and vice versa). Related objects:

• Source documents: "Sales of goods and services", "Receipt of goods and services", "Invoice (ESF)", cash and bank documents, adjustment documents — these are the ones that form the registers from which the book reads.
• Electronic documents of the RK: ESF (issued in the ESF IS) and SCT (accompanying invoice for goods) — their data enters the VAT registers and, accordingly, into the book.
• Directories: "Organizations" (attributes for the title page and selection), "Counterparties", "Nomenclature".
• Accumulation registers for VAT, sales, and mutual settlements — the source of aggregates.

Adjacent tax reporting (VAT declarations, tax return forms) uses the same source registers, ensuring the consistency of the book's data with the declarations.

7. Extension points

• OnResultComposition — the main point for extension: adding/changing output sections, additional filtering, changing the layout design.
• Configuration extension (Extension): overriding procedures of the object module and form module ReportForm without removing from support; adding attributes of settings and form elements.
• Report variants / CSD settings (if the section of the book is implemented through CSD) — saving user selection and grouping variants.
• Additional reports (external): connection through the subsystem of additional processing for alternative forms of the book.
• Detailing handler — extending navigation from the cell of the book to primary documents/registers.

For reference (current indicators of the RK, 2026), used by adjacent calculations of the same contour: MRP = 4,325 ₸, MZP = 85,000 ₸; basic tax deduction for individual income tax — 30 MRP per month (no more than 360 MRP per year); individual income tax 10 % up to 8,500 MRP of annual income and 15 % above; OPE 10 % (base ceiling 50 MZP), OPEP 3.5 %, VOSMS 2 %, OSMS 3 %, SO 5 %, social tax 6 %.