Report "DebtStructureOfOrganizationsByVAT" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The report is intended for analytical analysis of the structure of organizations' debt on the unified payment (UP) from the wage fund. The UP in the RK combines several obligations calculated from the employee's income into one payment: PIT, pension contributions, social contributions, and social tax. The report provides a detailed picture of the status of settlements with the budget and funds regarding UP with flexible grouping by analysts and selection of indicators (balance, turnovers, amounts of debt).

It is used by accountants and financial analysts for controlling settlements, planning payments, and preparing management reports. It supports drill-down to primary documents and registry records.

Where to find in 1C. Section “Salary” → “Structure of Organizations' Debt by UP”. Navigation link: e1cib/list/Report.StructureOfOrganizationsDebtByUnifiedPayment

For reference (current values in the RK for 2026 used in related UP calculations): MRP = 4,325 ₸, MZP = 85,000 ₸; VAT rate — 16%; basic tax deduction for PIT — 30 MRP per month (not more than 360 MRP per year); PIT 10% up to 8,500 MRP annual income and 15% above; pension contributions 10% (base ceiling — 50 MZP), social contributions 3.5%, social health insurance 2%, mandatory health insurance 3%, social contributions 5%, social tax 6%.

2. Header Attributes and Table Parts

2.1 Header Attributes (Report Parameters)

2.2 Table Parts

Grouping

Purpose. Stores the grouping settings of the report — by which dimensions the result is structured (by organizations, taxes/contributions included in UP, periods, contracts, etc.).

Indicators

Purpose. List of numerical/sum fields displayed in the report (amounts of debt, turnovers, balance at the beginning and end of the period).

3. Forms

The report contains one main form.

Other forms (settings variants, selection, etc.) are standard — from the general mechanism of standard reports in DCS.

4. Key Module Procedures

In the attached evidence, the source code of the modules (BSL) is not provided, so below are typical handlers for the report in DCS in BK 3.0. Specific lines cannot be specified — if there is a module export, they should be verified.

Object Module (ReportObject):

• OnResultComposition(DocumentResult, DataDrillDown, StandardProcessing) — intervention point in the composition process; here, typical program preparation of the layout, adjustment of the composer, and filling in indicators are performed.
• ConfigureReport() / SetDefaultSettings() — initialization of groupings, indicators, and period parameters when first opened (skipped if DrillDownMode = True).

Form Module (ReportForm):

• OnCreateOnServer(Refusal, StandardProcessing) — form initialization, setting the default period, preparing the list of organizations, restoring saved settings.
• OnOpen — adjusting the command interface and quick settings panel.
• Handlers for selection by organizations and period, the “Generate” command, drill-down handlers (ResultDrillDownProcessing), saving/loading variants.

Common Modules (typical interaction): mechanisms DataCompositionClientServer / GeneralPurpose and subsystems of standard reports (ReportsServer, ReportsVariantsRepeatUse) — forming settings, formatting, processing drill-downs.

5. Data Sources and Movements

Important: the report is not a document, does not conduct or generate movements in the registers. It only reads data. This section lists the sources from which the report obtains information and the logic of its interpretation.

The report is built by a DCS query to accounting data on settlements with the budget and funds. Main sources:

• Accounting Register “Cost Accounting” — balance and turnovers on accounts of settlements forming UP (obligations to the budget/funds for PIT, pension contributions, social contributions, and social tax).
• Accumulation/Calculation Registers of the salary and tax calculation subsystem — accrued and paid amounts for UP components by organizations and periods.

Accounts of the standard chart of accounts of the RK involved in the calculations, the debt of which is analyzed:

• accrual and payment of obligations on UP are reflected in accounts of settlements on taxes and payments to the budget and funds (account groups 3100–3200);
• VAT payable — account 3130 (when reflecting related calculations with the budget);
• cash when paying — account 1030 (money in current accounts).

The debt in the report is interpreted as credit balance on UP obligations (accrued but not paid) or debit (overpayment) at the boundaries of the period, with turnovers within the period.

Drill-down. From any amount in the report, it is possible to transition to detailed records and further to primary documents (documents for salary and tax accruals, documents for payment/deduction from the current account).

6. Related Objects and Input Based On

The report does not participate in “input based on” (this is a document mechanism). The connections are informational/navigation:

• Documents for salary and tax calculations — sources of accruals for UP components (PIT, pension contributions, social contributions, and social tax).
• Payment documents (deduction from the current account, account 1030) — sources of information on UP payments.
• Directory “Organizations” — selection and grouping dimension; from its list, RepresentationOfOrganizationsList is formed.
• Adjacent reports of the budget settlement subsystem — can call this report in DrillDownMode, passing selection parameters.
• Electronic documents of the RK (ESF in the ESF IS, STS) — do not directly relate to the calculation of UP but are included in the overall accounting of settlements with the budget of the configuration.

7. Extension Points

• Report Variants (DCS). Adding user variants of grouping settings, selections, and indicators without changing the configuration — standard mechanism of standard reports.
• Configuration Extension. Redefining handlers OnResultComposition, OnCreateOnServer to add custom fields/formatting; adding form attributes and settings elements.
• Data Composition Scheme. Expanding the set of data in the query (new fields-indicators, additional grouping dimensions) with corresponding additions to the table parts Indicators/Grouping.
• Conditional formatting and user fields in DCS — for highlighting overdue debts, calculated fields (e.g., the share of a component in the total UP amount).
• Subscriptions/additional reports of BSP — connecting as an external/additional report through the subsystem “Additional reports and processing”.

Requires verification (version-specific): the exact composition of UP components and settlement accounts in the DCS query depends on the release — in 3.0.74.2, the composition of UP and its reflection in accounts should be verified with the current methodology for calculating salaries and taxes in the RK for 2026.