Report "RegulatedReport400Form" — Form 400.00 (Excise Tax Declaration), BK 3.0.74.2

1. Identification

Purpose. The object implements the regulated tax form 400.00 — "Excise Tax Declaration", submitted to the state revenue authorities of the RK. The report is generated based on the accounting data for transactions with excise goods (spirits and alcoholic products, tobacco products, gasoline, diesel fuel, passenger cars, etc.), filled out, checked, exported to XML for submission to the State Revenue Information System (Taxpayer Cabinet / SGDS), and printed on an approved form.

Note for the implementer: in the reference description of the object, the purpose is marked as "CIT declaration". This is an inaccuracy of the source — the CIT form has the code 100.00. The object RegulatedReport400Form corresponds specifically to form 400.00 (excise); the frequency of submission is quarterly (no later than the 15th of the second month following the reporting quarter).

Where to find in 1C: section "Reports" → "Regulated Reporting" → "Regulated Report 400 Form". Navigation link: e1cib/list/Report.RegulatedReport400Form.

2. Attributes and Structure

2.1 Header Attributes

2.2 Table Parts

In the object's metadata, table parts are not defined. The row data of the declaration (appendices of form 400 — by types of excise goods, volumes, and amounts of excise) are stored within forms as a spreadsheet document (SpreadSheetDocument) with input areas. This approach is typical for regulated reports in BK 3.0: each edition of the form is described by its own form with layout areas.

2.3 Forms (12 Editions)

Each form corresponds to the edition of the 400.00 form that was in effect during a specific period; the system selects the required edition based on the chosen reporting quarter/year.

3. Forms — Purpose

• MainForm — starting form: selection of organization, tax period (year/quarter), and, if necessary, specific edition of the form. The corresponding form-edition opens for the selected period.
• Form400XXXXQY — working form-templates: contain a layout SpreadSheetDocument with areas of the main sheet (400.00) and appendices, control panel (fill, check, export, print) and input/recalculation handlers.

4. Key Procedures of Modules

BSL code in the provided evidence is absent, therefore below is a typical set of handlers for regulated reports in BK 3.0 (names in a specific edition may differ — this is version-specific):

5. Posting and Movements

The object is a report (Report), not a document, therefore:

• it is not posted and does not generate movements in accumulation/accounting registers;
• the declaration does not create postings — it reads already formed accounting data for the period and distributes them across the lines of the form.

The data source for form 400 is transactions with excise goods, reflected in the configuration documents. According to the typical chart of accounts of the RK, they are related to, in particular:

• 3140 — "Excise Taxes" (liability for excise tax payable to the budget);
• 1330 — goods (including excise goods);
• 6010 — income from sales, 7010 — cost of sales;
• 1210 / 3310 — settlements with customers and suppliers;
• 3130 — VAT payable (the VAT rate in the RK from 2026 is 16%), calculated separately in form 300.00, but appears in the same sales transactions.

Calculated indicators of the State Revenue Authority (penalties, thresholds for sanctions) are calculated in MRP: from 2026 1 MRP = 4,325 ₸, Minimum Wage = 85,000 ₸. Excise rates are established by the Tax Code of the RK for each type of excise goods and are entered into the form as parameters of the corresponding edition.

6. Related Objects and Input Based On

The report does not support input based on and is not a basis for other objects. Functionally related to:

• Reference "Organizations" — attribute Taxpayer (BIN, registration data, tax regime).
• Reference "Counterparties" — attribute TaxCommittee (state revenue authority).
• Enumeration "RoundingsOfReporting" — unit of measurement for amounts.
• Accounting documents for excise operations (sales, receipt/production, import of excise goods) — actual data source for the form.
• Mechanism of regulated reporting of the configuration (general list of regulated reports, reporting calendar).
• Electronic documents of the RK — ESF (IS ESF) and SCT for excise goods as primary data source for turnover, indirectly affecting the filling of the declaration.

7. Extension Points

• Handlers of form-editions (Fill, CheckFilling, ExportToFile) — extended through the configuration extension mechanism for fine-tuning filling according to the accounting specifics of the organization.
• Adding a new edition of the form when updating the format of the State Revenue Authority — a new form Form400XXXXQY is created and included in the selection by period in MainForm.
• Setting up XML export — adjustment of structure/version of the format to meet the requirements of the State Revenue Authority (version-specific, depends on the current scheme for accepting declarations).
• Printed forms — redefining the layout of SpreadSheetDocument for custom forms/stamps.
• Integration with ESF/SCT — using data from electronic documents for auto-filling volumes of excise goods.