Report "RegulatedReport700Form" — technical description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The regulated report “Form 700” is a tax declaration of form 700.00, submitted by taxpayers of the RK to the state revenue authorities. Form 700.00 combines the calculation of property tax, land tax and vehicle tax of legal entities and individual entrepreneurs (in everyday terms — “declaration on transport/property/land”). The report is prepared by the accountant for the tax period (year, with interim calculations), filled in according to the approved template and exported to the format of the tax authorities’ receiving gateway (IS NO / taxpayer’s cabinet). The object supports several template editions (from 2014 to 2024, quarterly variants Q1/Q4), which allows submitting the correct form for past and current periods.

The rates and coefficients of form 700.00 are tied to MCI = 4,325 ₸ (RK norm for 2026). When filling in for past periods, the MCI of the corresponding year is applied — the template edition is selected by period.

Where to find in 1C: section “Regulated reporting” → “Regulated report Form 700”. Navigation link: e1cib/list/Отчет.РегламентированныйОтчет700Форма

2. Attributes and data structure

2.1 Attributes (report object header)

The fill check is set to DontCheck, because the control of mandatory and complete filling is implemented not by the platform’s attribute check, but by the fill/check logic of the regulated report itself (control ratios of form 700.00).

2.2 Tabular sections

The object has no tabular sections. The declaration data is stored and entered through spreadsheet documents (SpreadSheetDocumentField) on the forms: the user fills in the cells according to the approved template of form 700.00, and the linkage of cells with data is provided by the regulated reports mechanism, not by the object’s attributes.

3. Forms

The object contains 13 forms — a common entry point, a breakdown form, and one form per template edition.

How it works. ОсновнаяФорма determines the required edition by the selected period and opens the corresponding form Форма700<год><квартал>. Each edition is a separate form with its own spreadsheet document and set of control ratios matching that year’s legislation. ФормаРасшифровки is called from a form cell to analyze how the amount was formed.

4. Key module procedures

The BSL code of the modules is not attached in the evidence. Below is the typical set of handlers for a regulated report of this kind; the actual names coincide across most forms of the regulated reporting subsystem of BK 3.0. Specific module lines are to be clarified against the code of version 3.0.74.2.

Object module / common modules of the regulated reporting subsystem:

• ПриСозданииОтчёта / ПриЧтенииДанныхПериода — initialization of attributes (Taxpayer, period, unit of measurement), selection of the template edition by period.
• Заполнить() / ЗаполнитьОтчёт() — autofill of the form cells based on accounting data (accounting registers, information registers for taxable objects) and catalogs of fixed assets/transport/land objects.
• Пересчитать() — recalculation of dependent cells and totals by the template formulas (coefficients in MCI, rates).
• ПроверитьЗаполнение() / ВыполнитьКонтрольныеСоотношения() — check of internal control ratios of form 700.00.

Form modules (Форма700...):

• ПриОткрытии / ПриСозданииНаСервере — building the form’s spreadsheet document, setting cell availability.
• Breakdown processing (ОбработкаРасшифровки) — opening ФормаРасшифровки for the selected cell.
• Заполнить / Очистить (form commands) — filling and clearing the form.
• ВыгрузитьВФайл() — generation of XML for the tax authorities’ receiving gateway (IS NO / taxpayer’s cabinet).
• Печать() — output of the printed form of the declaration.

ОсновнаяФорма:

• Selection of period/taxpayer/edition and navigation to the required form.

5. Data sources, movements and accounts

The report is not posted and does not generate postings or register movements — this is a regulated report, not a document. It reads data and generates the declaration form. Therefore the “posting” section is not applicable to the object; below is where the indicators come from and which accounts the totals are related to.

Autofill sources:

• information registers and catalogs for taxable objects (fixed assets and real estate — for property tax; land plots — for land tax; vehicles — for transport tax);
• accounting registers — for amounts of accrued tax and advance payments;
• attributes of the taxpayer organization (BIN, registration data, state revenue authority).

Rates and base (RK 2026, MCI = 4,325 ₸):

• Vehicle tax — by engine capacity / carrying capacity with coefficients expressed in MCI; the total amount is a multiple of MCI = 4,325 ₸.
• Property tax of legal entities — 1.5% of the average annual value of taxable objects (base rate).
• Land tax — by base rates per unit of area taking into account the zone/category of land.

Link to the RK chart of accounts (typical accrual logic, reflected by accounting documents, not by the report itself):

• tax accrual — by the credit of budget settlement accounts (group 3120 “Liabilities on other mandatory payments to the budget”) in correspondence with expenses (7210 “Administrative expenses” / the corresponding period expense accounts);
• payment — debit of the budget settlement account, credit of 1030 “Cash in current bank accounts”.

Other RK rates for 2026 (for configuration context, not directly related to form 700.00): VAT 16%, IIT 10% (15% above 8,500 MCI of annual income), base IIT deduction 30 MCI/month (no more than 360 MCI/year), MPC 10% (base cap 50 MMW), MPCE 3.5%, MCHI 2%, CHI 3%, SC 5%, social tax 6%; MMW = 85,000 ₸. These indicators are generated by other regulated reports (200.00, 300.00, etc.), not by form 700.00.

6. Related objects and entry based on

• Organizations (Справочник.Организации) — the taxpayer, source of the title page details.
• Counterparties (Справочник.Контрагенты) — the state revenue authority (НалоговыйКомитет).
• Reporting rounding orders (Перечисление) — the unit of measurement of amounts.
• Accounting objects feeding the declaration: Fixed assets, real estate objects, land plots, vehicles (the corresponding catalogs and information registers of the tax accounting subsystem).
• Related regulated reports of the regulated reporting subsystem of BK 3.0.

Entry based on is not applicable for a regulated report: the object does not participate in the “entry based on” mechanism as a document. Interaction is carried out through XML export to the tax authorities and printing.

Electronic documents (ESF through IS ESF, SNT) relate to sales and VAT accounting and are functionally unrelated to form 700.00.

7. Extension points

• Configuration extension for the form Форма7002024Кв1 (current edition): overriding of the procedures Заполнить(), ВыгрузитьВФайл(), adding custom control ratios without removing from support.
• Additional attributes/handlers via the SSL mechanism (if available) for service information of the report.
• Custom autofill algorithms — connecting your own sources (information registers for taxable objects) in the form-filling procedure.
• Breakdowns — refinement of ФормаРасшифровки to add additional filters/groupings by taxable objects.
• When a new edition of form 700.00 appears — adding a form Форма700<год><квартал> and rules for edition selection by period in ОсновнаяФорма (requires checking compliance with the current order of the MF RK on the XML format at the time of implementation).