Report "Account Turnovers (Tax)" — Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The report analyzes movements (turnovers and balances) for a single account of the tax chart of accounts with a parallel display of accounting data (AC), tax accounting data (TA), permanent (PR) and temporary (TR) differences, as well as quantitative indicators. It is used by accountants and auditors for:

• controlling the correctness of tax base formation for a specific account;
• reconciling turnovers and balances between AC and TA and identifying discrepancies (the rule AC = TA + PR + TR applies);
• monthly analysis during period closing and preparation of tax reporting (CIT declarations, form 100.00 and attachments).

The report only reads data from the accounting register and does not create any movements/entries.

2. Settings Requisites (Report Parameters)

In reports of the SCD, the role of “header requisites” is performed by parameters and settings specified by the user before generation. Below are the selection parameters and indicators.

2.1 Main Parameters

2.2 Detailing Flags

2.3 Indicators (which columns to display)

The relationship of indicators is controlled by the formula AC = TA + PR + TR — it is convenient to verify this with this report during reconciliation.

3. Forms

Reports in SCD usually use a single main form; there are no specific forms for this object in evidence, so typical forms for this type of object are provided.

Detailing (when DetailingMode is enabled) is performed by the standard SCD mechanism: double-clicking on a cell opens the detail to the document registrar.

4. Key Procedures of Modules

The module of the object/form in evidence is not attached. Below are typical report handlers of this type (SCD) in BK 3.0. If there is an original module, refer to the actual names.

• OnResultCompilation(DocumentResult, DataDetailing, StandardProcessing) — object module. Programmatic intervention in compilation: setting parameters Account, StartPeriod, EndPeriod, selections by organizations/departments; dynamic inclusion of indicator columns (AC/TA/PR/TR) depending on flags.
• OnSchemeCompilation(SchemeCompilationData, DataSources) — programmatic formation/correction of SCD before execution.
• GenerateReport() / Generate(Command) — form module. Initialization of settings compiler, application of user selections, and calling output of results in table document.
• OnCreationOnServer(Refusal, StandardProcessing) — setting default values (period, frequency, set of indicators), configuring visibility of form elements.
• SetIndicatorVisibility() — auxiliary procedure of the form: synchronization of flags ACIndicator/TAIndicator/PRIndicator/TRIndicator with visibility of corresponding SCD fields.

5. Data Source, Registers, and Accounts

The report does not conduct and does not create movements. It reads data from the accounting register.

• Main Source: accounting register CostAccounting (AC/TA entries), broken down by account from the chart of accounts Tax and subaccounts. TA, PR, and TR data are stored as separate resources/indicators of the same register.
• Output Breakdowns: organization, department, account and its subaccounts, corresponding accounts and their subaccounts, subaccounts, frequency.

Typical Accounts of the RK Commonly Used for the Report

Example of Interpretation (RK Numbers 2026). When selling goods for a total of 1,160,000 ₸ including VAT 16%: taxable turnover 1,000,000 ₸, VAT 160,000 ₸. In the report for account 6010, the income turnover of 1,000,000 ₸ is visible, for 3130 — 160,000 ₸ VAT payable, for 1210 — customer debt of 1,160,000 ₸. Discrepancies AC↔TA for 7010 (for example, due to different depreciation) are reflected in the PR/TR columns.

For reference, RK norms 2026 for related calculations: MRP = 4,325 ₸, MZP = 85,000 ₸; basic deduction for PIT = 30 MRP/month (not more than 360 MRP/year); PIT 10% up to 8,500 MRP annual income and 15% above; OPE 10% (base cap 50 MZP), OPEI 3.5%, VOSMS 2%, OSMS 3%, SO 5%, social tax 6%. These values are not directly calculated in this report but determine amounts on the analyzed accounts.

6. Related Objects

• Chart of accounts Tax — source of the parameter value Account.
• Accounting register CostAccounting — source of turnovers and balances.
• Document registrars (sales, receipts, bank/cash, regulatory operations) — opened during detailing.
• Electronic documents of the RK: ESF (IS ESF) and STN are formed as separate documents of sales/receipts; their amounts go to accounts 6010/7010/3130/1210/3310 and, accordingly, are reflected in the report.

Input on the basis. Not applicable for reports — the report is not a basis for inputting documents and is not input on the basis itself. Only detailing to the document registrar is available from the result.

7. Extension Points

• Configuration extension: adding handlers OnSchemeCompilation / OnResultCompilation to implement custom fields, additional selections, or columns without removing from support.
• User settings for SCD: saving report variants (set of indicators, groupings, conditional formatting) through the standard variant mechanism.
• Additional fields through AdditionalFieldsPlacement — output of arbitrary requisites of subaccounts in columns or rows.
• External report / additional report (BSP) — connecting a modified copy as an additional report without changing the standard configuration.
• Programmatic control of indicators — overriding the procedure for setting visibility to enforce a specific set of columns according to the organization’s regulations.