1. Identification of the Object
| Parameter | Value |
|---|---|
| Type of Object | Report (regulated) |
| Name | RegulatedReport220Form |
| Full Name | Report.RegulatedReport220Form |
| Synonym | 220 form (Declaration) |
| Configuration | Accounting for Kazakhstan, ed. 3.0.74.2 |
| Country of Accounting | Republic of Kazakhstan (currency — tenge, ₸) |
Purpose. The regulated report 220 form generates a tax declaration for individual income tax / corporate income tax, taking into account the adjustment of the tax base for individuals applying the general taxation regime and paying tax independently. The report is filled out based on data from accounting and tax records: income and expenses, adjustments, depreciation of fixed assets, balances of inventory, and tax deductions. It supports multiple editions (from Q4 2013 to Q1 2024) in accordance with changes in the legislation of the RK, so the specific form is selected based on the reporting period.
Where to find in 1C: section “Regulated Reporting” → “Regulated Report 220 Form”. Navigation link:
e1cib/list/Report.RegulatedReport220Form
The report is a read-only object: it does not post or generate movements in the registers, but collects and aggregates already accumulated accounting data (see section 5).
2. Attributes and Structure
2.1 Header Attributes
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| UnitOfMeasurement | EnumRef.RoundingRules |
DontCheck | Unit for rounding report amounts (tenge, thousands, millions ₸) |
| PrecisionOfUnitOfMeasurement | xs:decimal |
DontCheck | Numeric value of rounding precision corresponding to the selected unit |
| DateOfSignature | xs:dateTime |
DontCheck | Date of report signing by the manager; displayed on the title page |
| Taxpayer | CatalogRef.Organizations |
DontCheck* | Organization for which the report is submitted; actually mandatory for all calculations |
| TaxCommittee | CatalogRef.Counterparties |
DontCheck | Tax authority (UGD, SONO) to which the declaration is submitted |
| ExtendedSettings | xs:boolean |
DontCheck | Flag for including additional settings (detailed breakdowns, detailing by structural subdivisions) |
* The flag DontCheck means that the platform does not perform automatic validation of the filling; control is placed on the form algorithms and the filling procedure.
2.2 Table Parts
Table parts in the metadata of the object are not defined. The report works with external sources (accounting and tax registers, directories) and builds table data dynamically in table documents of form editions. Each cell of the declaration is linked to the layout area of the corresponding form and is filled in a calculated manner.
3. Forms
| Form | Purpose |
|---|---|
| MainForm | Starting form: selection of period and taxpayer; the required form edition is selected based on the period |
| Form2202013Q4 … Form2202021Q4 | Annual editions of the declaration for Q4 2013–2021 |
| Form2202022Q1 | Edition from Q1 2022 |
| Form2202023Q1 | Edition from Q1 2023 |
| Form2202024Q1 | Edition from Q1 2024 (current in the delivery of ed. 3.0.74.2) |
Selection logic: MainForm determines which form edition to open based on the specified reporting period. This is a standard mechanism for regulated reporting versioning — old editions are preserved for re-filling and printing declarations of past periods.
Requires verification (version-specific): the appearance of the form edition for 2025–2026 in a specific release of the platform/configuration. At the time of recording in ed. 3.0.74.2 the latest edition is
Form2202024Q1; when reporting for 2026, check for the availability of the updated form after installing the current release of regulated reporting.
4. Key Procedures of Modules
Evidence for BSL modules is not attached, so below is a typical set of handlers for an object of the type “regulated report” in 1C configurations for the RK. Exact names of procedures in a specific release should be verified according to the form module.
- OnCreateOnServer (form module) — initialization of the form, reading saved settings, setting the default period and organization, determining the edition.
- Fill / FillReport — main data collection procedure: queries to accounting/tax registers, calculation of declaration totals, placing values in the areas of the table document.
- Clear — reset filled report data without changing header attributes.
- Check / CheckFilling — control of control ratios between declaration lines before export.
- Decode (Decode Cell) — output of the source of the cell value (by the flag
ExtendedSettings). - ExportToFile / GenerateExportFile — formation of a file of the established format for submission to the tax authority (SONO/Taxpayer's Cabinet).
- PrintTitlePage / Print — output of the printed form; uses attributes
DateOfSignature,Taxpayer,TaxCommittee. - UnitOfMeasurementOnChange — recalculation of rounding based on the selected unit and
PrecisionOfUnitOfMeasurement.
5. Data Sources, Accounts and Tax Indicators
The report does not generate postings or movements in the registers — it is a reporting object. It reads already accumulated data. The main sources and accounts of the typical chart of accounts of the RK:
| Declaration Indicator | Source / Accounts RK |
|---|---|
| Revenue from Sales | Credit turnover 6010 “Revenue from Sales of Goods and Services” |
| Cost of Sales | Debit turnover 7010 “Cost of Goods and Services Sold” |
| Inventory Balances | Balance on 1330 “Goods” |
| Accounts Receivable from Customers | Balance on 1210 |
| Accounts Payable to Suppliers | Balance on 3310 |
| Cash | Balance on 1030 “Cash in Current Bank Accounts” |
| VAT Payable | Balance/turnovers on 3130 |
| Tax Registers | Tax accounting registers (income, deductions, depreciation of fixed assets, adjustments) |
Rates and norms of the RK for 2026 (used in the calculation and reconciliation of indicators):
- VAT — 16 % (account for payable — 3130).
- MPR — 4,325 ₸; MSP — 85,000 ₸.
- Basic tax deduction for PIT — 30 MPR per month, but not more than 360 MPR per year.
- PIT — 10 % up to 8,500 MPR of annual income and 15 % on the amount exceeding.
- OPV — 10 % (base ceiling — 50 MSP); OPVR — 3.5 %; VOSMS — 2 %; OSMS — 3 %; SO — 5 %; social tax — 6 %.
These values are parameters of the calculation base of the declaration; when forming the report, it aggregates income/deductions according to the edition of the form for the reporting period. Thresholds (8,500 MPR, 360 MPR, 50 MSP) apply to annual totals.
6. Related Objects and Input Based On
- Directory “Organizations” (
Taxpayer) — source of the title page attributes (BIN/IIN, name, address). - Directory “Counterparties” (
TaxCommittee) — code and name of the state revenue authority. - Enumeration “RoundingRules” — units of measurement of amounts.
- Accounting and tax registers — actual data for filling.
- Electronic documents of the RK: data entering the declaration is reconciled with turnovers on ESF (IS ESF) and SNT — invoices and accompanying waybills for goods form sales (6010) and VAT (3130).
Input based on for the regulated report is not provided: the report is filled by the data collection team for the period, not created based on a document.
7. Extension Points
- Adding/updating form edition — when a norm for a new period is released, a new form (
Form220YYYYQn) is created and a rule for its selection in MainForm. The most likely point for refinement for 2026. - Attribute
ExtendedSettings— manages the inclusion of breakdowns and detailing; extendable logic for additional cuts. - Filling procedure — place for implementing non-standard adjustments of income/expenses and accounting for industry specifics.
- Export file — adaptation of the format to the requirements of UGD/Taxpayer's Cabinet.
- Configuration extension mechanism (BSL extensions) — redefinition of form handlers without removing the configuration from support.
Requires verification (version-specific): relevance of control ratios and export file format for declarations of 2025–2026 — established by updating the set of regulated reporting to the release of the configuration.