“РегламентированныйОтчетРасчетИПНиСН” Report — Technical Description

1. Identification

Purpose. The regulated report “Calculation of Individual Income Tax Withholding and Social Tax Assessment” is intended for preparing mandatory tax reporting in the Republic of Kazakhstan. The report is used by accountants and responsible persons within an organization to calculate individual income tax (IIT) withheld from individuals’ income and assess social tax (ST). It is prepared quarterly and submitted to the tax authorities within the statutory deadlines. The object is a specialized regulated report supporting several form versions (2009 and 2019); it populates indicators from the infobase accounting data and supports manual adjustments, printing, and electronic export.

Where to find it in 1C: “Regulated Reporting” section → “Calculation of Individual Income Tax Withholding and Social Tax Assessment.” Navigation link: e1cib/list/Отчет.РегламентированныйОтчетРасчетИПНиСН

The values applicable in the Republic of Kazakhstan for 2026 and used to calculate the indicators are: MCI = 4 325 ₸, MMW = 85 000 ₸, the basic IIT tax deduction = 30 MCI per month (no more than 360 MCI per year), IIT at 10 % on annual income up to 8 500 MCI and 15 % on the excess, MPPС 10 % (assessment base cap — 50 MMW), ERMPC 3,5 %, ECHI 2 %, CSHI 3 %, SC 5 %, and social tax 6 %.

2. Attributes and Tabular Sections

2.1 Header attributes

2.2 Tabular sections

The object has no tabular sections. The report uses an internal data structure generated by the ТаблицаФормОтчёта() function in the object module and includes typed columns for string, numeric, and date/time values. Form indicators (appendices to the calculation by type of income, IIT, ST, mandatory pension and social contributions, CSHI/ECHI) are stored in the report form structure rather than in the attributes of the object’s tabular sections.

2.3 Forms

Key form: ФормаОтчёта2019Кв1 — used for current reporting.

3. Key Module Procedures

The attached evidence does not include the original BSL code of the procedures; the handlers and functions described below are typical for the regulated report module of this object type.

• ТаблицаФормОтчёта() (object module) — generates the report’s internal data structure: returns a typed value table with columns for string, numeric, and date/time indicators, serving as a data container during population, recalculation, and export.

• ПриСозданииНаСервере / ПриОткрытии (form modules) — form initialization: determines the period, organization, and report form version; selects the current edition of indicators depending on the reporting period.

• Заполнить / ЗаполнитьОтчёт — populates report indicators from infobase accounting data: queries the amounts of accrued income, withheld IIT, assessed ST, MPPC, ERMPC, CSHI, ECHI, and SC for the reporting period and allocates them among form lines, applying rounding according to ЕдиницаИзмерения / ТочностьЕдиницыИзмерения.

• ПересчитатьИтоги / indicator change handlers — recalculates dependent lines when the user makes manual adjustments.

• СформироватьПечатнуюФорму / Печать — generates the printable form using the template established by regulations.

• ВыгрузитьВЭлектронномВиде / ПодготовитьВыгрузку — generates an electronic reporting file for submission to the tax authority (ETRS/SRC).

4. Posting and Register Movements

The regulated report is not a document and does not generate accounting entries or register movements. It is not posted; its purpose is to collect and present accounting data that has already been generated.

The report reads data generated by other configuration objects (payroll accrual documents, IIT withholding documents, tax and contribution calculation documents, accumulation registers for taxes/contributions, and registers for the Kazakhstan equivalent of personal income tax). The following amounts are used to calculate the indicators:

• accrued income of individuals;

• applied tax deductions (basic deduction of 30 MCI per month, no more than 360 MCI per year);

• IIT withheld at rates of 10 % (on annual income up to 8 500 MCI) and 15 % (on the excess);

• assessed social tax at 6 %;

• mandatory contributions: MPPC 10 % (assessment base cap — 50 MMW), ERMPC 3,5 %, SC 5 %, CSHI 3 %, ECHI 2 %.

Entries related to the assessment of taxes and contributions are generated by source documents using the standard chart of accounts of the Republic of Kazakhstan, for example: 1210 (short-term trade receivables), 1030 (cash in current accounts), 1330 (goods), 3310 (trade payables), 3130 (VAT payable at a VAT rate of 16 %), 6010 (revenue from sales), 7010 (cost of sales), as well as accounts for settlements relating to taxes and mandatory payments in subsection 31xx. The report itself only aggregates these data.

5. Related Objects and Create Based On

• Source documents for accruals and withholdings — accrual of individuals’ income and calculation of IIT, ST, MPPC/ERMPC/SC/CSHI/ECHI; the report obtains amounts for its lines from their register movements.

• Accumulation and information registers of the Kazakhstan tax and contribution calculation subsystem — the actual data source.

• “Organizations” catalog — the “Налогоплательщик” attribute.

• “ПорядкиОкругленияОтчётности” enumeration — the “ЕдиницаИзмерения” attribute.

• Electronic document management: ESF (ESF IS) and VGI — are not populated directly by this report but relate to the organization’s general tax reporting in the Republic of Kazakhstan; their relationship to IIT/ST exists only at the accounting-data level.

The “create based on” mechanism does not apply to regulated reports. Interaction with other objects is implemented by populating the report from accounting data and exporting electronic reporting.

6. Extension Points

• Configuration extensions — adopting the ФормаОтчёта2019Кв1 and ОсновнаяФорма forms and the object module to override population/validation algorithms.

• Overridable report module procedures — customization of the ТаблицаФормОтчёта() function and population procedures to account for industry-specific requirements or changes in rates and limits.

• Updating form versions — when regulations change, a new form is added (by analogy with the transition from ФормаОтчёта2009Кв1 to ФормаОтчёта2019Кв1); MCI/MMW values, deductions, and rates are updated when the tax period changes.

• Rounding settings — through the “ЕдиницаИзмерения” and “ТочностьЕдиницыИзмерения” attributes.

7. FAQ (Frequently Asked Questions)

Question: Why are no entries generated for IIT and social tax accruals when the report is saved? Answer: Because this is a report, not a document. Regulated reporting in 1C is intended solely to collect, visualize, and export (to XML) data that already exists in the database. Entries to accounts (for example, Cr 3120 for IIT or Cr 3150 for social tax) are generated by source documents in the payroll and HR subsystem: “Payroll Accrual” and “Calculation of Taxes, Contributions, and Deductions.”

Question: I click “Fill,” but the tax amounts (IIT, ST, MPPC) are calculated incorrectly or the lines remain blank. What is the reason? Answer: The report does not calculate taxes “on the fly” out of thin air—it retrieves finalized figures from accumulation registers. If the data is not retrieved or is incorrect, this means:

1. You did not post (or posted with errors) the source payroll documents for the reporting period.

2. The regulated indicators for 2026 have not been updated in the database (MCI 4 325 ₸, MMW 85 000 ₸, ERMPC rate 3,5%, or the progressive IIT scale of 10/15%). First correct and repost the accrual documents, and then click “Fill” in the report again.

Question: In Configurator, I can see ФормаОтчёта2009Кв1 and ФормаОтчёта2019Кв1. Which one should I use? Answer: To submit reports for current periods (including 2026), the program will automatically open ФормаОтчёта2019Кв1—this is the current template. The 2009 form has been retained by the developers solely for backward compatibility in case you need to open or reprint an old archived report from previous decades.

Question: How can I export this report for submission to the tax authority (ETRS / Taxpayer’s Cabinet)? Answer: The current report form (Form 2019) has an “Export” (or “Export to XML”) button. The ВыгрузитьВЭлектронномВиде module procedure will generate a file in the required format that can be uploaded to the portal of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

Conclusion

The Отчет.РегламентированныйОтчетРасчетИПНиСН object is an essential tool for payroll accountants, representing a standard tax reporting form (in Kazakhstan terminology, it is an analogue or component of the IIT and ST Declaration, Form 200.00).

The key point for an IT specialist and an accountant to understand is that this object is a “mirror” of your accounting records. It has no tabular sections in the conventional sense; its data is generated dynamically through ТаблицаФормОтчёта() by collecting the posting results of payroll documents. If the report shows the “wrong” figures, there is no point in looking for an error in the report itself—the payroll calculation registers, correct application of the basic deduction (30 MCI), and the current rates (ERMPC 3,5%, SC 5%, etc.) in the accounting policy settings must be checked.