Report "Tax Deduction Calculation Certificate" — Technical Description

1. Identification

Purpose. The report generates a calculation certificate for the amounts of taxes paid to the budget of the Republic of Kazakhstan and accepted for deduction for tax accounting purposes (NT). The document is used by accountants and tax specialists for analysis and documentary confirmation of recognized tax deductions for the selected period. It is generated periodically (usually monthly or quarterly) according to the deadlines for tax reporting. It supports flexible configuration of groupings, additional fields, and conditional formatting of the result.

The report is a read-only object: it only selects and aggregates accounting data, does not modify it, and does not create movements in registers and postings (see section 5).

Where to find in 1C:

• Section "Operations" → "Tax deduction calculation report "Deductions for taxes paid to the budget (NT)"."
• Direct navigation link: e1cib/list/Report.TaxDeductionsCalculationReport.

2. Attributes and Table Parts

Reports in DCS store user settings for generation in attributes and table parts, which are serialized along with the report variant. The mandatory fields at the metadata level are not controlled ("Not checked") — the correctness of the interval and filters is ensured by the form and the composer.

2.1 Header Attributes

2.2 Table Parts

AdditionalGrouping

Defines additional data groupings, allowing the user to customize the output structure.

AdditionalFields

Contains a list of additional fields included in the report besides standard indicators (similar set of attributes: Usage, Field, Representation, Placement). Manages the composition of output columns/rows together with the attribute AdditionalFieldsPlacement.

The set of table parts is typical for standard reports in BK 3.0 on DCS: alongside the provided ones, Filters, AdditionalSorting, ConditionalFormatting are usually present — they store user settings for the corresponding nodes of the composer.

3. Forms

The standard report in DCS contains one form and uses the common mechanisms of the platform:

The period form, the form for selecting items from the list of organizations/departments — common configuration forms used to fill in the header attributes.

4. Key Module Procedures

Evidence with BSL code of modules is not attached, so below are typical report handlers in DCS for BK 3.0 (in a specific build, names and presence of procedures may differ — requires verification by the code of build 3.0.74.2):

• Object module → OnResultComposition(DocResult, DataBreakdown, StandardProcessing) — intercepts the output of the composition result: substitution of period/organization parameters in the composer, filling in service fields, output of additional header of the calculation certificate.
• Object module → ReportPeriodSetup / setting parameters — synchronization of attributes StartPeriod/EndPeriod with the parameters of the data composition scheme.
• Form module → OnCreateOnServer — initialization of default settings (current period, main organization), setting views of lists of organizations/departments.
• Form module → Generate (command) — starts composition: SettingsComposer → DataCompositionScheme → CompositionProcessor → output to the tabular document.
• Form module → handlers for period/organization selection — filling in attributes Representation… and resetting filters.

The basic selection logic is implemented in the data composition scheme (layout MainDataCompositionScheme): the data set is a query to the registers of tax accounting and accounting results with parameters StartPeriod, EndPeriod, filtering by organizations and departments.

5. Result Formation (Registers and Data Sources)

The report does not create movements — this is a key difference of the object type "Report" from documents. It does not create postings according to the chart of accounts; specific accounts of the RK are only read as a data source.

The sources for calculating deductions are registers and totals of tax/accounting: accumulation registers for VAT, information registers and accounting totals for accounts with the budget. According to typical logic, the following are analyzed, in particular:

• 3130 "VAT payable/reimbursable" — VAT amounts at the rate of 16% (RK rate from 2026; previously applied 12% — outdated value).
• Accounts for settlements with the budget for other taxes and payments (individual income tax, social tax, pension contributions, social contributions, compulsory health insurance, voluntary health insurance, social tax).
• Data on income and cost of goods for period comparison: 6010 (revenue from sales), 7010 (cost of sales), as well as 1210 (short-term receivables from customers), 1030 (cash in current accounts), 1330 (goods), 3310 (accounts payable to suppliers).

Current normative values of the RK for 2026, involved in the calculation of related indicators and verification of deduction limits:

Note: the basic deduction of 30 MPR/month is effective from 2026; the previously applied norm of 14 MPR is outdated and is not used in the calculations of the current edition.

6. Related Objects and Input Based On

• Chart of accounts: standard chart of accounts of the RK (accounts 1030, 1210, 1330, 3130, 3310, 6010, 7010 and sub-accounts for budget settlements).
• Source registers: accumulation and information registers for VAT and tax accounting, accounting totals.
• Electronic documents: data on VAT deductions rely on issued/received electronic invoices (ESF) (ESF IS) and accompanying invoices SN.
• Input based on: not applicable for reports — the object does not participate in input chains and is not a basis for other documents. Interaction occurs only at the level of common mechanisms of report variants and breakdowns.

7. Extension Points

• Report variant / user settings — adding groupings, filters, conditional formatting without changing the configuration (stored in attributes and table parts from section 2).
• Configuration extension — overriding/adding handlers OnResultComposition, OnCreateOnServer, command Generate; adding custom attributes to the form.
• Data composition scheme — adding data sets, calculated fields, and resources in DCS; adjusting the query for changes in the chart of accounts/rates.
• Additional fields and groupings (AdditionalFields, AdditionalGrouping) — standard mechanism for extending the composition of output indicators.
• Breakdown mechanism (DetailingMode) — connecting custom detailing of aggregated indicators.
• When updating rates/norms (VAT 16%, MPR 4,325 ₸, deduction 30 MPR), adjustments are made in the composition scheme and related accounting registers, not in the report itself.