Report “РегистрНалоговогоУчетаПоДоходам” (Accounting for Kazakhstan 3.0.74.2)

1. Object identification

Purpose. The report generates a tax accounting register of income for individual entrepreneurs applying special tax regimes of the Republic of Kazakhstan. It is used by accountants and IEs to prepare tax reporting (in particular, appendices to tax returns) and for internal control of income movements by analytical dimension. Data is collected from accounting and tax records for the selected period. The report supports drill-down to source documents, custom groupings, and filters. All amounts are expressed in tenge (₸).

Where to find it in 1C. “Accounting for Kazakhstan” section (tax accounting subsystem) → “Tax Accounting Register for Income.” Direct access is available via the navigation link e1cib/list/Отчет.РегистрНалоговогоУчетаПоДоходам.

2. Attributes and tabular sections

2.1 Header attributes

2.2 Tabular sections

Grouping

Defines the list of fields used to group report rows and columns. The user specifies multiple grouping levels and controls their order.

In addition to the listed “Grouping” table, standard reports of this type contain auxiliary DCS settings sets (filters, order, conditional appearance, selected fields). Their composition depends on the version and requires verification against the specific build when making modifications.

3. Forms

A separate drill-down form is generally not created: drill-down is handled by the standard DCS mechanism by switching the РежимРасшифровки attribute to True and regenerating the subordinate spreadsheet document.

4. Key module procedures

No programmatic BSL evidence for the modules of this object is attached. The following are typical DCS report handlers for configurations in the “Accounting for Kazakhstan” product line; the specific names and signatures require verification against the module in build 3.0.74.2.

• ПриКомпоновкеРезультата(ДокументРезультат, ДанныеРасшифровки, СтандартнаяОбработка) (report object module) — intercepts output: СтандартнаяОбработка = Ложь, manually controls the layout composer, and outputs the register’s branded header (name, taxpayer, category, period, appendix number) and footer. When РежимРасшифровки = Истина, header/footer output is skipped.

• ПриКомпоновкеРезультатаНабораДанных / layout handlers — substitution of representations of organization and department lists, formatting of amounts in tenge, and placement of additional fields according to РазмещениеДополнительныхПолей.

• ПриСозданииНаСервере / ПриОткрытии (form module) — initializes the default period, substitutes the primary organization in Налогоплательщик, and restores saved grouping settings.

• Сформировать / generation command handler — validates the required Налогоплательщик attribute (ShowError), collects composition settings, and starts generation.

• НачалоПериодаПриИзменении / КонецПериодаПриИзменении — checks the validity of period boundaries and synchronizes interface fields.

• DCS query generation procedures — build the income dataset for the period, filtered by organization(s) and department(s).

5. Data source (instead of postings for a report)

The report is not posted and does not generate register movements — it only reads accounting data. Postings and movements are generated by the source documents included in the selection. The Tax Accounting Register for Income is built using sales income data.

Main sources:

• Turnover on income account 6010 “Income from the sale of products and provision of services” (Kazakhstan standard chart of accounts) — the basis of the income indicator.

• Data from primary sales documents and related electronic documents (electronic invoices in the Electronic Invoice IS and, for the movement of goods, accompanying waybills for goods).

• Income analytics: counterparty (account 1210 “Short-term trade receivables”), item (1330 “Goods”), department, and contract.

Related cash-flow and settlement accounts (for the context of primary transactions): 1030 “Cash in current bank accounts,” 3310 “Short-term trade payables,” and 7010 “Cost of goods sold.”

VAT. Sales are subject to VAT at a rate of 16 % (the Kazakhstan standard for 2026); VAT payable is recorded in account 3130 “Value-added tax.” The VAT amount is generally excluded from the income register: income is shown net of indirect taxes; this requires verification for the report variant and appendix number.

For reference — Kazakhstan calculation parameters for 2026 (not calculated in the report itself, but needed for reconciliation with the tax return):

• MCI = 4 325 ₸, MMW = 85 000 ₸.

• Basic individual income tax deduction = 30 MCI per month, but no more than 360 MCI per year.

• Individual income tax: 10 % up to 8 500 MCI of annual income and 15 % above that threshold.

• MPC 10 % (base cap — 50 MMW), EOPC 3,5 %, employee CSHI contributions 2 %, employer CSHI contributions 3 %, social contributions 5 %, social tax 6 %.

6. Related objects and create-based-on functionality

As an object, the report does not participate in “create based on” operations (this is a document mechanism). Functionally, it is linked to:

• “Organizations” catalog — the Налогоплательщик attribute (required link), which determines the category and header.

• “Organization Departments” catalog — filtering by department.

• “Counterparties” catalog, “Items” catalog — grouping and drill-down analytics.

• Sales documents and primary income documents — sources of rows; drill-down leads to them.

• Electronic invoices / accompanying waybills for goods — linked to the primary sales documents included in the register.

• Accounting register (Self-Supporting) and tax accumulation registers — sources of turnover for account 6010 and analytics.

• Tax returns / appendices — consumers of the result (the НомерПриложения attribute links the register to a specific tax return appendix).

7. Extension points

• Report variants (DCS settings) — adding custom groupings, filters, additional fields, and appearance without changing code.

• Attribute ВидОтчета — branches processing logic for different register forms.

• Attribute НомерПриложения — links the output to the required tax return appendix; extensible when new reporting forms appear.

• Handler ПриКомпоновкеРезультата — the main point for modifying the header/footer, adding totals, and custom formatting of amounts in tenge.

• Configuration extensions (Extension) — overriding form and object modules and adding attributes and commands without removing the configuration from vendor support.

• РазмещениеДополнительныхПолей — controls the layout of added indicators.

• Drill-down mechanism (РежимРасшифровки) — integration of custom drill-down scenarios to source documents.

When adapting to changes in Kazakhstan legislation (rates, deductions, and individual income tax thresholds), adjustments are made to the data sources and tax parameter catalogs, not to the report layout. The specific composition of settings and procedure names in build 3.0.74.2 requires verification against the standard distribution.

8. FAQ (Frequently Asked Questions)

How can additional analytics (for example, a contract or settlement document) be added to the report without changing the code? Through the report form’s custom settings (“Settings” button → “Advanced” view). On the “Structure” or “Additional fields” tab, you can select attributes from related catalogs using standard DCS functionality.

• Why is the report empty even though source documents for the period have been posted? The most common reasons are:

  1. The required Налогоплательщик field has not been completed.

  2. The documents (for example, “Sale of Inventory and Services”) did not generate accounting entries to the credit of account 6010.

  3. Strict filters excluding the data are set in the report variant settings.

• Is VAT included in the income amount in this register? No. By default, amounts in the tax accounting register for income are recorded net of indirect taxes. The DCS selection includes net turnover (net income).

• How does drilling down to a source document work technically? When a cell containing an amount is double-clicked, the platform initiates the standard DCS drill-down process. The РежимРасшифровки attribute is set to Истина, the report is regenerated with details down to the recorder, and then the form of the specific sales document or electronic invoice opens.

9. Data sources and regulatory framework

10. Author’s conclusion

The Отчет.РегистрНалоговогоУчетаПоДоходам object is a classic example of scalable architecture in standard 1C solutions, where data extraction logic is strictly separated from the visualization layer.

Using the Data Composition System as the foundation makes it possible to delegate a significant share of filtering, grouping, and formatting tasks to platform mechanisms. This frees the developer from writing redundant code and gives users customization freedom.

Architecturally, the report is designed with high extensibility requirements in mind. All logic specific to Kazakhstan tax accounting—checking taxpayer status and outputting branded headers (showing the MCI, period, and appendix number)—is placed in the ПриКомпоновкеРезультата interceptor. This approach makes it easy to modify the register’s appearance and logic through the extension mechanism without removing the main configuration from vendor support, which is critical amid regularly changing tax legislation.