Report "Tax Journal Report" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The report is intended for detailed analysis of accounting entries with a parallel output of accounting (BU) and tax (NU) data in accordance with the requirements of the legislation of the Republic of Kazakhstan. It is used by accountants and chief accountants for reconciling accounting data, controlling permanent (PR) and temporary (VR) differences, analyzing quantitative accounting, as well as in the preparation of tax reporting (in particular, when forming tax return forms for corporate income tax and VAT). The report is built dynamically using DCS: the set of columns and groupings is determined by the selected indicators and filters.

Where to find in 1C: section "Reports" → "Tax Journal Report".

2. Configuration Settings and Structure

The object is a report in DCS, therefore, in terms of metadata, the fields listed below are parameters/settings for formation (form attributes and composition parameters), not document header attributes. The object does not contain tabular parts.

2.1 Period and Selection Parameters

2.2 Output Indicators (Column Checks)

The relationship NU = BU + PR + VR is the basic principle of parallel accounting for corporate income tax purposes in the RK. The NU/PR/VR columns allow you to see how the tax amount is composed relative to the accounting amount.

2.3 Tabular Parts

None. The output structure is formed dynamically by the data composition scheme based on the selected indicators and selections.

3. Forms

For DCS reports, custom forms are often not created — the report form generated by the platform is used; in the configuration, it is overridden for the set of BU/NU/PR/VR indicators.

4. Key Module Procedures

No separate BSL code for handlers in evidence is attached, so below is a typical set of procedures for the report in DCS of this configuration.

• OnResultComposition (report object module) — intercepts output: setting conditional formatting for NU/PR/VR columns, hiding/showing groups of columns depending on the values of Indicator*, substituting representations of organizations/departments in the header.
• Report form handlers (OnCreateOnServer, OnOpen) — initialization of the default period, setting the organization to the user's main organization, restoring saved settings.
• Visibility management procedures (SetIndicatorVisibility and similar) — enabling/disabling groups of DCS fields based on indicator flags.
• BeforeFilling/selection handlers — forming parameters StartPeriod, EndPeriod, lists of organizations and departments, and passing them to the settings compiler.

Requires verification: exact names and signatures of procedures may differ in the specific build 3.0.74.2 — to be clarified by the object module in the configurator.

5. Data, Registers, and Accounts

The report does not perform posting and does not generate movements — it is a read-only object. It builds a selection from the accounting register and related data.

Data source: accounting register "Cost Accounting" (BU entries) with resources and dimensions for amounts, quantities, and currency, as well as tax accounting resources — NU amounts, permanent (PR) and temporary (VR) differences. Cuts: organization, department, debit/credit accounts, subaccounts, document-registrar (in detailing mode).

Typical chart of accounts of the RK involved in the analyzed entries:

Example of entries for the sale of goods (RK numbers, VAT rate 16%). Sale of goods for 116,000 ₸ including VAT:

• Debit 1210 Credit 6010 — 100,000 ₸ (revenue from sales excluding VAT);
• Debit 1210 Credit 3130 — 16,000 ₸ (VAT 16% of 100,000 ₸);
• Debit 7010 Credit 1330 — write-off of the cost of goods.

Payment from the customer: Debit 1030 Credit 1210 — 116,000 ₸. This is exactly the type of entries that the report groups, showing alongside the BU and NU amounts and, if available, the PR/VR differences (for example, for regulated expenses for corporate income tax).

Current rates and limits of the RK for 2026, affecting the calculated analytics of related areas: VAT 16%; MRP 4,325 ₸; MSP 85,000 ₸; PIT 10% (up to 8,500 MRP annual income) and 15% above; basic tax deduction for PIT 30 MRP per month, not more than 360 MRP per year; OPE 10% (base cap 50 MSP); OPEP 3.5%; VOSMS 2%; OSMS 3%; CO 5%; social tax 6%. The report itself does not calculate these rates — it reflects already formed entries; the values are provided as a reference context for tax accounting in the RK.

6. Related Objects and Input Based On

• Registrar for the report — not applicable (the report has no input based on and is not input based on).
• Sources of entries that the report analyzes: documents "Sale of Goods and Services", "Receipt of Goods and Services", "Payment Order (outgoing/incoming)", "Write-off from Bank Account", "Receipt to Bank Account", "Operation (accounting and tax accounting)", regulatory operations for closing the period.
• Related subsystems: accounting reports; tax accounting (CIT, VAT).
• Electronic documents of the RK: reflected in the sale/receipt entries are linked to electronic invoices (ESF) and tax invoices; the report allows you to go to the document-registrar on the basis of which ESF/SNT were issued in detailing mode.

7. Extension Points

• Configuration extensions (BSL): adding handlers OnResultComposition, OnCreateOnServer of the report form for custom conditional formatting and additional columns.
• DCS report variants: creating user-defined/predefined variants with ready-made groupings (by accounts, by subaccounts, by documents) and sets of indicators.
• Additional selections and parameters through the settings compiler without changing the object.
• User fields in DCS (calculated fields, selection fields) for calculated indicators on top of BU/NU/PR/VR sums.
• Functional options — managing the visibility of NU/PR/VR columns depending on the enabled functionality of tax accounting.