Report "Trial Balance Statement by Account (Tax)"

1. Identification of the Object

Purpose. The report is intended for analyzing tax accounting data by accounts of the "Tax" chart of accounts. This tool for accountants and tax specialists allows tracking balances at the beginning and end of the period, turnover in debit and credit, as well as discrepancies between accounting (BU) and tax accounting (NU), including permanent differences (PR) and temporary differences (VR). It is used in the preparation of tax returns (CIT — form 100.00, VAT attachments), reconciliation of BU/NU data, and auditing tax registers. The typical frequency of use is monthly or quarterly during tax reporting periods.

Where to find in 1C: section "Reports" → "Turnover balance sheet by account (tax)". Navigation link: e1cib/list/Report.TurnoverBalanceSheetByAccountTax

For reports based on DCS, the attributes are stored not as metadata object attributes, but as parameters of the data composition scheme and settings for user fields. Below they are described in terminology corresponding to evidence.

2. Attributes and Settings

2.1 Header Parameters (Filtering and Formation Settings)

The relationship of indicators: the typical balance equation of tax accounting — BU = NU + PR + VR. Including flags NUIndicator, PRIndicator, VRIndicator adds the corresponding columns, allowing to check the fulfillment of this equality line by line.

2.2 Table Parts

The report based on DCS does not contain its own table parts of the metadata object. The tabular representation is formed dynamically by the resources and groupings of the composition scheme:

• Row Groupings — by account, subaccounts (when BySubaccounts = True) and analytical objects (subaccounts) of the selected account.
• Resources (columns) — Opening balance Debit/Credit, Turnover Debit/Credit, Closing balance Debit/Credit by selected indicators (BU, NU, PR, VR, quantity).
• User Fields — additional calculated columns placed according to the parameter PlacementOfAdditionalFields.

3. Forms

For standard reports on DCS, a separate form for each indicator is not created — all management is transferred to the quick settings panel of the main form.

4. Key Module Procedures

Evidence with the source code of modules (BSL) for this object is not attached. Below are standard handlers for reports of this type in BK 3.0 (DCS + BCP):

The logic of filling resources is implemented declaratively in the data composition scheme of the report (data set on a request to the "Tax" accounting register), not in procedural code.

5. Data Source and Movements

The report does not create movements and postings — it is an analytical object "read-only".

Data Source: the accounting register "Tax" (virtual tables Balances, Turnovers, BalancesAndTurnovers) by the "Tax" chart of accounts. The resources of the register are amounts by NU, PR, VR indicators and quantity; dimensions — account, subaccount (analytics), organization, department.

The report displays data of those postings of tax accounting that are formed by the configuration documents. For the chart of accounts of the RK, the standard correspondences that fall into the statement:

Example (Kazakhstan, 2026). Shipment of goods for a total of 1,160,000 ₸ including VAT:

• base (revenue) — 1,000,000 ₸;
• VAT at a rate of 16% — 160,000 ₸;
• postings: Debit 1210 Credit 6010 — 1,000,000 ₸; Debit 1210 Credit 3130 — 160,000 ₸.

In the trial balance for account 3130, these 160,000 ₸ will be reflected in the credit turnover; for account 6010 — 1,000,000 ₸ in the credit turnover; for account 1210 — 1,160,000 ₸ in the debit turnover.

The values of PR/VR indicators in the statement arise when the amount of the posting in NU differs from the amount in BU (for example, regulated representation expenses, depreciation with different terms, exchange rate differences) — the report serves to control the equality BU = NU + PR + VR for each account.

The norm for controlling deductions on individual income tax when analyzing settlements with personnel (accounts of group 3350): the basic deduction — 30 MRP per month (no more than 360 MRP per year) when MRP = 4,325 ₸; individual income tax rates — 10% up to 8,500 MRP of annual income and 15% above. OPP 10% (ceiling of the base 50 MZP when MZP = 85,000 ₸), OPPR 3.5%, VOSMS 2%, OSMS 3%, CO 5%, social tax 6%. These values are used by accrual documents and fall into NU; the statement only displays their totals.

6. Related Objects

The report as a "read-only" object does not have input based on and is not a basis for other objects. Functional connections:

• Tax Chart of Accounts — source of the value of the parameter Account and structure of analytics (subaccount).
• Tax Accounting Register — source of numerical data.
• Documents-registrars of tax accounting (sales, receipts, operations, payroll and tax accruals) — providers of movements; opened from the detailing mode.
• Electronic Documents of the RK — data of sales reflected in NU serve as the basis for issuing ESF (ESF IS) and processing SNT; the statement helps reconcile turnovers for 6010/3130 with issued ESF.
• BCP Subsystem "Report Variants" — storage and distribution of settings/variants.
• Related Reports: "Turnover Balance Sheet" (BU), "Account Analysis (tax)", "Account Card (tax)", "Account Turnovers (tax)".

7. Extension Points

• Report Variants (DCS). Adding predefined variants with ready selections/groupings through the "Report Variants" subsystem without changing the code.
• User Fields and Settings. Calculated fields, conditional formatting, additional selections — at the level of user settings.
• Configuration Extension (adaptation without removal from support):
  • overriding OnResultComposition for fine-tuning the layout/filtering;
  • subscribing to OnCreationOnServer of the form to set default values for organization/period;
  • modifying the data composition scheme (adding data sets, resources, parameters).
• Functional Options. Managing visibility through functional options of the configuration (for example, maintaining tax accounting, accounting for PR/VR differences).
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