Verified on release 3.0.74.2 of "Accounting for Kazakhstan" (edition 3.0).
An employee brought you their child's birth certificate and an application for a standard deduction. You created an "Application for Granting IIT Deductions" in the program, but six months later a tax inspector asks you to show the basis for the deduction — and that piece of paper has already been lost in a stack. To prevent this, a scan of the document is attached directly to the application in 1C. It is stored precisely in this catalog — ApplicationForGrantingIITDeductionsAttachedFiles. This is not an accounting document and not a calculation register, but a "pocket" for files next to the application.
1. Purpose
The catalog stores electronic copies of documents (scans, photos, PDF, DOCX) that an employee attaches to an application for IIT deductions: birth certificates, disability certificates, ID cards, contracts. The file is linked to a specific application and always opens together with it. The catalog itself makes no postings or tax movements — the calculation is handled by the application and the payroll accrual document.
2. Where to find
This catalog has no separate menu item — it is a service catalog and opens "from within" the application:
- The "Payroll" section → "Application for Granting IIT Deductions" (in some builds — via "Payroll" → "See also").
- Open the required application (or create a new one).
- On the form, click the paperclip icon "Attached files" on the command panel.
- In the window that opens — the "Add" button → "File from disk" / "From scanner".
You can open the entire list of files directly in 1C via "Functions for technical specialist" → "Go to navigation link" and paste:
e1cib/list/Справочник.ЗаявлениеНаПредоставлениеВычетовИПНПрисоединенныеФайлы
But for everyday work, the correct path is through the paperclip in the application itself: this way the file is immediately linked to the correct record.
2a. How to find out your release
"Help" (or the "i" icon / "Main menu" → "Help") → "About the program". In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instructions below describe specifically release 3.0.74.2; in adjacent builds the location of buttons may differ slightly.
3. How to fill in
The attached file form is simple — it is mostly filled in automatically upon loading. Let's go through each field.
| Field | Why it is needed | What happens if there is an error |
|---|---|---|
| Name (required) | How the file is named in the list. It is filled in from the file name, but it is better to rename it in human terms: "Birth certificate Ivanov A.", "MSE certificate 2026". | If you leave "scan_0001" — in a year you won't find the needed document among dozens of scans. |
| File (required) | The attachment itself. Loaded from disk, from a scanner, or by dragging. | Without a file the record is meaningless — there will be nothing to store. |
| Extension | The file type (jpg, pdf, docx). Filled in automatically. | No need to touch it manually; an incorrect extension — the file won't open. |
| Author | Who attached it. The current user is set. | It should not be empty; useful for tracking who uploaded the document. |
| Creation / modification date | When the file was added and edited. Technical fields. | Filled in automatically. |
| Comment | Clarification: validity period of the certificate, number, which child it relates to. | Not required, but saves time during a check. |
| Store versions | A flag indicating whether to keep a history of file edits. | If enabled and you resave often — the database size will grow. |
| Signed with EDS | A mark that the file is signed with an electronic signature. | Set upon signing; not edited manually. |
Practice: scan into PDF or JPG, resolution 200–300 dpi. One document — one file with a clear name. The deduction details (amount, type, period) are entered not here, but in the application itself.
4. Worked example
Situation. Mechanic Akhmetov, salary 300,000 ₸, in January 2026 submitted an application for a standard (basic) IIT deduction. You:
- Created an "Application for Granting IIT Deductions" dated 05.01.2026, deduction type — basic, 30 MCI per month.
- Clicked the paperclip → "Add" → selected a scan of the ID card
udo_ahmetov.pdf. - Corrected the Name to "ID card Akhmetov", saved. A record appeared in the catalog, linked to the application.
What this deduction gives in the payroll calculation for January 2026 (RK-2026 figures: MCI = 4,325 ₸, basic deduction = 30 MCI = 129,750 ₸/month):
| Indicator | Calculation | Amount, ₸ |
|---|---|---|
| Accrued | salary | 300,000 |
| OPC (10%) | 300,000 × 10% | 30,000 |
| CHIC (2%) | 300,000 × 2% | 6,000 |
| Taxable income before deduction | 300,000 − 30,000 − 6,000 | 264,000 |
| Basic deduction | 30 MCI | 129,750 |
| IIT base | 264,000 − 129,750 | 134,250 |
| IIT (10%) | 134,250 × 10% | 13,425 |
Applying the deduction without an attached basis is risky: during a check the IIT will be recalculated on the full amount. With the deduction, IIT = 13,425 ₸; without it the base would be 264,000 ₸, and IIT — 26,400 ₸. The difference is almost 13,000 ₸ per month.
Postings are made not by the file catalog and not by the application, but by the document "Payroll and Contributions Accrual". Based on these figures (simplified, according to the standard RK chart of accounts):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Salary accrued (production) | 8110 | 3350 | 300,000 |
| OPC withheld | 3350 | 3220 | 30,000 |
| CHIC withheld | 3350 | 3230 | 6,000 |
| IIT withheld (taking the deduction into account) | 3350 | 3120 | 13,425 |
The attached file itself does not participate in this table — it only confirms the right to the 129,750 ₸ deduction, because of which the IIT came out to 13,425 rather than 26,400.
5. Types of operation
The attached files catalog has no "types of operation" in the accounting sense. The available actions on a record:
- Add a file — from disk, from a scanner, by dragging, from the clipboard.
- Open / View — opens the file in an external program.
- Edit — open for modification (relevant for DOCX/XLSX), then "Finish editing".
- Save as — export a copy to disk.
- Store versions / version history — keep versions of a single file.
- Sign with EDS / Add timestamp — if an electronic signature is configured.
- Mark for deletion.
6. What is generated upon posting
Key point: the catalog is not posted and creates no movements. When a file is recorded:
- the attachment itself is saved in the information database (or in a volume on disk, if storing files in volumes is configured);
- a catalog record is created, linked to the owner element (the application for IIT deductions);
- if necessary, version history is written.
There are no postings. ESF and SNT are not generated — these are tools for the sale/movement of goods and services, and have nothing to do with IIT deductions or file storage. Tax consequences arise only through the chain "Application for IIT deductions" → "Payroll and Contributions Accrual", where IIT, OPC (10%), OPCR (3.5%), CHIC (2%), CSHI (3%), SC (5%), social tax (6%) are calculated.
7. Printed forms
The catalog has no classic printed forms (like a waybill or an invoice) — what is printed is not the catalog, but the attached document itself. Available:
- "Open" — view the file in the associated program, from which it can be printed.
- "Save as" — export the file for printing or sending.
- "Print" of the owner application — the printed form of the deductions application is generated from the "Application for Granting IIT Deductions" document itself.
- Print the file registry — from the attached files list form via "More" → "Output list".
8. Common mistakes
"File size exceeds the maximum allowed". The scan is too heavy. Reduce the scanner resolution to 200 dpi, save in PDF/JPG instead of BMP/TIFF, or ask the administrator to increase the limit in "Administration" → "File handling settings".
"File is occupied by another user" / "File is being edited". Someone (possibly you yourself in another session) opened the file for editing. Find it in "More" → "Occupied files" and finish editing, or release it.
"No file selected" when trying to record an empty record. First click "Add" and specify the file, then record.
Files do not open on another computer. If storage in volumes on disk is enabled, and the volume is unavailable over the network — the file won't open. Check access to the network folder of the volume or switch to storage in the database.
The deduction was not applied in the calculation, even though the file is attached. A common confusion: the file is only a scan. The deduction amount and period are set in the application itself, and are applied by the accrual document. Check the application date, the deduction type (basic — 30 MCI), and that it falls within the settlement month.
9. FAQ
Can any files be stored here, not only scans? Yes — PDF, JPG, PNG, DOCX, XLSX, etc. But by meaning, documents that serve as the basis for the deduction are placed here: certificates, references, ID cards.
Are the files stored in the 1C database itself or separately? Depends on the setting. By default — inside the information database. For large volumes the administrator enables storage in volumes on disk ("Administration" → "File handling settings").
How to delete an attached file? Mark the record for deletion, then delete it via "Administration" → "Deletion of marked objects". Direct deletion of references is not recommended — it can compromise the database integrity.
Will the file be preserved if the application itself is deleted? No. Attached files are subordinate to the owner application: by deleting the application, you will also lose the scans linked to it. First export the needed one with "Save as".
Does the number of files affect the database size? Yes, if the files are stored in the database. Large archives of scans are better kept in volumes on disk, otherwise the database backups grow.
Is an EDS needed on the attached scan? For internal storage — no. But if the file is signed with an EDS, the program will mark this and preserve the signature, which is convenient for electronic document exchange with inspectors.
What is the current basic IIT deduction and how much is it in money? From 2026, the basic deduction is 30 MCI per month (not 14 MCI, as it was before). At an MCI of 4,325 ₸ this is 129,750 ₸/month, but no more than 360 MCI per year. The scan-basis for this deduction is stored in this catalog.
Can one file be attached to several applications at once? No. The file is linked to one owner application. For another application, load a copy separately.
How to quickly find a file among hundreds of records? Open not the general list via the navigation link, but the paperclip inside a specific application — only its attachments are there. In the general list, use filtering by author and date.
Why does the catalog have no postings and no ESF? This is a technical "pocket" for files. Tax and accounting consequences are produced by the application and the payroll accrual document, not by the scan storage.
10. Related documents
- Owner: "Application for Granting IIT Deductions" (the "Payroll" section). Attached files exist only in conjunction with it.
- Uses application data: "Payroll and Contributions Accrual" — this is where the deduction (30 MCI) reduces the IIT base and the tax is calculated.
- Reporting: data on IIT and deductions are included in form 200.00 (declaration on IIT and social tax), for which the scan-bases serve as confirmation during a check.
- Similar file storages exist for almost every configuration object (for advance reports, contracts, acts) — they work by the same "paperclip" logic.
How to find out your release
"Help" → "About the program": there the 1C:Enterprise platform version and the configuration release are indicated. This guide was compiled and verified on release 3.0.74.2 of the configuration "Accounting for Kazakhstan" (edition 3.0). In other builds the location of buttons and fields may differ slightly.