Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
The quarter has closed. Salary has been accrued, OPV and IPN withheld, social tax calculated. And now you need to submit form 200.00 to the tax authority — but the figures in the report don't match what you see in the payslips and in the account 3120 turnover. Or worse: when checking control ratios, 1C says "line 200.00.001 does not equal the total for appendix 200.01." You will open this report at exactly those moments — when you need to combine IPN, social tax, and social payments into a single declaration and avoid a desk audit.
Below is how to fill out form 200.00 without manually editing XML, using 2026 figures.
1. Purpose
The regulated report "Calculation of IPN and SN" is the declaration on individual income tax and social tax (form 200.00). It is submitted quarterly by tax agents: employers, IP with employees, legal entities. It includes IPN at source, social tax, social contributions (SO), OPV, OPVR, contributions (VOSMS) and deductions (OSMS) for all individuals for the quarter.
2. Where to find it
Menu path: section "Reports" → "Regulated reports" (in some interfaces — "1C-Reporting" → "Regulated reports"). In the list that opens, click "Create", in the tree of forms select the folder "Tax reporting" → "200.00 Declaration on IPN and social tax", specify the organization and period (quarter) — the report will open for filling out.
To get into the list directly from 1C, copy the navigation link and open it via "Tools and settings" → "Functions for technical specialist" → "Follow link" (or Ctrl+F11 in some configurations):
e1cib/list/Отчет.РегламентированныйОтчетРасчетИПНиСН
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens, you will see two lines: the platform version (for example, 8.3.24.x) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". It is the configuration release that determines the composition of lines in form 200.00 and the calculation algorithms. If your release is lower — update: the 2026 rates and deductions (30 MRP deduction, 16% VAT) appear only in current versions.
3. How to fill out
The report is filled out automatically based on payroll document data, but every header field and every tab must be checked.
Header (mandatory):
| Field | Why | What happens if you make a mistake |
|---|---|---|
| Organization | The tax agent for which the declaration is built | The report will collect data for the wrong company — the wrong amounts will go out |
| Period (quarter) | Determines the three months for which accruals are taken | Set the wrong quarter — it won't match the paid amounts and KBK |
| Type (primary / regular / additional) | Primary — submitted for the period for the first time; additional — corrects an already submitted one | Submit a "primary" again — the tax authority will return it as a duplicate |
| Residency indicator / category | Affects the appendices (200.01 — citizens of the RK, 200.02 — foreigners) | Foreigners will end up in the wrong appendix — the control ratios won't match |
Main sections (tabs) of the form:
- Title sheet — organization details, tax authority code, full name of the head and accountant. Check the BIN and the tax authority code — with an error in them the report won't be accepted.
- 200.00 (main form) — here are the total amounts of IPN, social tax, SO, OPV, OPVR, VOSMS, OSMS by months of the quarter. Filled out automatically. Click "Fill" — the program will pull data from salary accrual and withholding documents.
- Appendix 200.01 — calculation of IPN and social payments for citizens of the RK.
- Appendix 200.02 — for foreigners and stateless persons (filled out if there are such employees).
- Appendix 200.05 — headcount and incomes of individuals. Mandatory if you applied a tax deduction: without it a desk audit will "reject" the declaration.
After filling out, click "Check" → "Check control ratios". 1C will reconcile the totals of 200.00 with the appendices. Only after the green checkmark should you click "Upload" (XML for the Taxpayer's Cabinet / SONO) or submit directly via 1C-Reporting.
4. Worked example with figures
One resident employee, salary 300,000 ₸ per month. We calculate for the month, then the quarter. 2026 figures: MRP = 4,325 ₸, IPN deduction = 30 MRP = 129,750 ₸, MZP = 85,000 ₸.
Withholdings from the employee's salary:
| Indicator | Base | Rate | Amount, ₸ |
|---|---|---|---|
| OPV | 300,000 | 10% | 30,000 |
| VOSMS | 300,000 | 2% | 6,000 |
| IPN deduction | — | 30 MRP | 129,750 |
| IPN base | 300,000 − 30,000 − 6,000 − 129,750 | 134,250 | |
| IPN | 134,250 | 10% | 13,425 |
To be paid: 300,000 − 13,425 − 30,000 − 6,000 = 250,575 ₸.
Social tax and employer payments:
| Indicator | Base | Rate | Amount, ₸ |
|---|---|---|---|
| SO (social contributions) | 300,000 − 30,000 = 270,000 | 5% | 13,500 |
| SN calculated | 300,000 − 30,000 − 6,000 = 264,000 | 6% | 15,840 |
| SN payable | 15,840 − 13,500 (SO) | 2,340 | |
| OSMS (deductions) | 300,000 | 3% | 9,000 |
| OPVR | 300,000 | 3.5% | 10,500 |
For the quarter (×3): IPN — 40,275 ₸, OPV — 90,000 ₸, VOSMS — 18,000 ₸, SN payable — 7,020 ₸, SO — 40,500 ₸, OSMS — 27,000 ₸, OPVR — 31,500 ₸. These amounts should appear in form 200.00 by month.
The postings that generate these figures (they are made by payroll documents, not by the report itself):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Salary accrued | 7210 | 3350 | 300,000 |
| IPN withheld | 3350 | 3120 | 13,425 |
| OPV withheld | 3350 | 3210 | 30,000 |
| VOSMS withheld | 3350 | 3220 | 6,000 |
| Social tax accrued | 7210 | 3150 | 2,340 |
| SO accrued | 7210 | 3220 | 13,500 |
| OSMS accrued | 7210 | 3220 | 9,000 |
| OPVR accrued | 7210 | 3210 | 10,500 |
Form 200.00 takes the credit turnovers on accounts 3120, 3150, 3210, 3220 for the quarter and distributes them across the lines for IPN, SN, OPV/OPVR, SO/OSMS/VOSMS. If there are no postings or they are in a different month — the corresponding line of the declaration will be empty.
5. Types of operation (what the report provides)
- Primary — you submit the declaration for the quarter for the first time.
- Regular (for appendices) — you additionally submit an appendix to an already accepted main form.
- Additional — you correct a previously submitted declaration (for example, salary was accrued retroactively). Only the difference is indicated in it.
- Additional upon notification — you correct at the request of the state revenue authority.
- Liquidation — upon deregistration / liquidation.
The type is indicated on the title sheet with checkboxes. These are not postings — this is a characteristic of the declaration itself.
6. What is generated during filling and uploading
Important: the regulated report does not make accounting postings and does not create ESF or SNT — it is not a sales document, but a tax form. The postings for IPN and social tax (see the example above) are created by the documents "Salary accrual", "Reflection of salary in accounting", "Calculation of IPN, OPV, etc.".
The report itself, when working, generates:
- filled-in lines of form 200.00 and appendices — based on the turnovers of payroll calculation registers and accounts 3120/3150/3210/3220;
- an XML upload file for loading into the Taxpayer's Cabinet (SONO) — when you click "Upload";
- submission via 1C-Reporting directly to the state revenue authorities (if the service is connected) with receipt of an acceptance notification.
7. Printed forms
- Form 200.00 — the main declaration (approved FNO 200.00 form).
- Appendix 200.01 — calculation of IPN and social payments for citizens of the RK.
- Appendix 200.02 — for foreigners and stateless persons.
- Appendix 200.05 — headcount and incomes of individuals.
Printing — the "Print" button in the report form. For submission, not paper is used, but the XML upload or submission via 1C-Reporting.
8. Common mistakes
"Control ratio not met: line 200.00 for IPN does not equal the total of appendix 200.01". The reason is that the appendix is not filled out or is filled out for a different period. Open 200.01, click "Fill", check the period. Re-run the check.
"Mandatory details not filled in: code of the state revenue authority". The tax authority code or BIN is empty on the title sheet. Fill it in manually or check the organization card (section "Main" → "Organizations").
The IPN base turned out negative (income less than the deduction of 129,750 ₸). This is normal for low salaries: IPN = 0, and the unused part of the deduction is carried over to the following months of the year within the limit of 360 MRP per year. Check that the carry-over is reflected in the IPN calculation document — otherwise the annual deduction will "burn out".
The amounts in 200.00 do not match the turnover on account 3120. Most often — accruals were made in a closed or adjacent quarter, or there are manual adjustments not reflected in the calculation registers. Check the period of the salary accrual documents.
"The report is not being filled out — no data". The documents "Salary accrual" / "Reflection of salary in accounting" for the quarter have not been posted. Post them and repeat "Fill".
9. FAQ
Q: Is form 200.00 submitted once a quarter or monthly? A: The declaration is quarterly, but within it the amounts of IPN, SN, SO, OPV, OPVR, VOSMS and OSMS are broken down across the three months of the quarter.
Q: What is the current IPN tax deduction? A: From 2026, the basic deduction is 30 MRP per month (30 × 4,325 = 129,750 ₸), but no more than 360 MRP per year. The previous norm of 14 MRP no longer applies.
Q: At what rate is IPN calculated? A: 10% on annual taxable income up to 8,500 MRP and 15% on the amount above this threshold. For most salaries, 10% applies.
Q: How are social tax and social contributions related in the report? A: The social tax payable is reduced by the amount of social contributions (SO, 5%). In the example, SN is calculated as 15,840, SO — 13,500, payable to the budget — 2,340 ₸.
Q: Does the report make postings for IPN accrual? A: No. The postings (Dr 3350 Cr 3120, etc.) are made by the salary accrual and withholding documents. The report only collects their turnovers for the quarter.
Q: Is there a cap on the OPV base? A: Yes, the base for OPV is limited to 50 MZP per month (50 × 85,000 = 4,250,000 ₸). Income above the cap is not subject to contributions.
Q: Where do foreign workers go? A: Into appendix 200.02. Do not confuse them with citizens of the RK from 200.01 — otherwise the control ratios won't match.
Q: Is appendix 200.05 mandatory? A: Yes, if you applied a tax deduction and show the incomes of individuals. Without it, the desk control will reject the declaration.
Q: How do I submit a correction if the salary was accrued retroactively? A: Create an additional declaration for that quarter: it indicates only the difference in the lines, not the full amounts.
Q: Can 200.00 be sent directly from 1C? A: Yes, via the 1C-Reporting service (the "Send" button). Without the service — upload the XML and load it into the Taxpayer's Cabinet.
10. Related documents
What the report is filled out based on:
- "Salary accrual to employees" / "Reflection of salary in regulated accounting";
- "Calculation of IPN, OPV, VOSMS, etc." (withholding documents);
- documents accruing income to individuals under GPH contracts.
What is done based on the report data:
- "Payment order" / "Write-off from the current account" for the payment of IPN (account 3120), social tax (3150), SO and OSMS/VOSMS (3220), OPV and OPVR (3210) under the corresponding KBK;
- forms for the GTsVP and FSMS are generated from the same payroll data as 200.00.
How to find out your release: "Help" → "About the program" — there the 1C:Enterprise platform version and the configuration release are indicated. This guide has been verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). The composition of lines in form 200.00 may differ in other releases — check against your version.