Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The tax authority sent a notification: the income amount in the tax return does not match the bank transactions. Either you are applying a reduced rate for cashless payments through a POS terminal and want to prove which specific revenue came "by card" rather than in cash. You open this report and get a line-by-line breakdown: what income, by which document, and by which bank receipt has been recognized. Below is how to make it show exactly what you need.
First, an important note: this is a report (register), not a document. It does not post anything, does not create entries, and does not send electronic invoices (ESF). It collects data already reflected in the accounting and organizes it according to the rules of the tax accounting of the RK. Therefore, "filling" here means setting parameters, and "example with entries" refers to operations that fall into the register.
1. Purpose
The register shows income for which payment was received cashless (to the current account, by card through a terminal, by transfer). It is needed to confirm the income amount for individual income tax (IIT)/corporate income tax (CIT), justify the application of benefits for cashless revenue in special tax regimes, and reconcile accounting data with the bank in disputes with counterparties or auditors.
2. Where to find
Menu: section "Reports" → group "Tax Accounting" → "Tax Accounting Registers" → "Register of Tax Accounting for Income Received by Cashless Payments".
Faster — through the navigation link. Click on the toolbar "Service and Settings" (gear) → "Functions for Technical Specialist" or use the command input field and paste:
e1cib/list/Report.RegisterTaxAccountingForIncomeReceivedByCashlessPayments
In the interface: Main Menu → "All Functions" → "Reports" — if the "All Functions" item is hidden, enable it in "Service and Settings" → "Settings" → "Parameters" → "Show the command 'All Functions'".
2a. How to find out your release
Open "Help" → "About the Program" (or through the gear → "About the Program"). The window shows the platform version (for example, 8.3.x) and configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This number should be checked against the header of the manual: the interface and the composition of registers change between releases.
3. How to generate (step by step)
The report is generated by clicking the "Generate" button after you set the parameters in the header.
| Field | Purpose and what will happen in case of error |
|---|---|
| Organization (MANDATORY) | For which legal entity/sole proprietor to collect income. If there is only one organization in the database, it is automatically selected. If you choose the wrong one, you will see someone else's revenue and incorrect tax base. |
| Period (MANDATORY) | The boundaries for recognized income with cashless payment. Usually, a quarter or year is set — corresponding to the declaration period. A too narrow period will "lose" receipts paid after shipment; a too wide one will double with the neighboring report. |
| Responsible Person | Inserted in the signature of the printed form. It does not affect the figures, but it is better to indicate it correctly in the printout for verification. |
| Settings / Show Settings | The button expands selection and grouping: by counterparty, by contract, by bank account, by payment document. Needed when reconciling a specific buyer or one settlement account. |
| Selection | Add a condition (for example, "Counterparty = LLP 'Alpha'") to isolate the disputed amount. An incorrect selection will not "spoil" the data but will show an incomplete picture — easily leading to a false conclusion. |
Order of work: select organization → set period → if necessary, open settings and add selection → "Generate". The result can be saved ("Save As" → Excel/PDF) or printed.
4. An example with figures and entries
LLP "Astana-Trade" under the general taxation regime, VAT payer. In March 2026, goods were shipped to the buyer, and payment was received to the current account (cashless).
Conditions:
- Cost of goods excluding VAT — 500,000 ₸
- VAT 16% — 80,000 ₸
- Total payment — 580,000 ₸
- Cost of goods sold — 300,000 ₸
Entries when reflecting the sale (document "Sale of Goods and Services"):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 500,000 | Income from sales recognized |
| 1210 | 3130 | VAT payable accrued (16%) | |
| 7010 | 1330 | Cost of goods sold written off |
Entry upon receipt of payment (document "Receipt of Money to Bank Account"):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 1210 | 580,000 | Payment from the buyer credited to the current account |
Now you generate the register for March 2026. The table will include a line with income of 500,000 ₸ (income excluding VAT — this is the taxable amount; VAT 80,000 ₸ is not included in income), linked to the sales document and the bank receipt of 580,000 ₸. It is these 500,000 ₸ that will be included in the total annual income when calculating CIT/IIT.
How this relates to taxes (for clarity, based on the figures for 2026). If this were a sole proprietor under the general taxation regime and the specified income was their personal taxable income for the month, then the basic tax deduction of 30 MRP = 30 × 4,325 = 129,750 ₸ would apply, but not more than 360 MRP per year. The IIT rate is 10% up to 8,500 MRP of annual income and 15% above. Mandatory payments from salary (for comparison): OPP 10% (base ceiling 50 MZP = 50 × 85,000 = 4,250,000 ₸), OPPR 3.5%, VOSMS 2%, OSMS 3%, SO 5%, social tax 6%. The register itself does not calculate these amounts — it provides the correct income figure on which taxes are then calculated.
5. Types of operations / options
The report does not have separate "types of operations" — it is not a document. However, it provides several data cuts through settings:
- By counterparty — reconciliation of revenue with a specific buyer.
- By contract — control of settlements within one contract.
- By bank account — if the organization has several accounts, it shows where the money came from.
- By underlying document — breakdown "income → sale → bank".
- Totals for the period — total cashless income for the declaration.
6. What is generated during construction
Since this is a report:
- No entries are created. The register only reads already made movements on income accounts (6010) and related cashless receipts (1030).
- ESF/SNT are not issued. Electronic documents are generated in primary documents (sale, invoice), not in the register.
- The report does not create movements in accumulation/registers. It reads them.
- Result — a screen tabular form that can be printed, saved in Excel/PDF, or emailed directly from 1C.
7. Printed forms
- Printed form of the register itself — tabular document "Register of Tax Accounting for Income Received by Cashless Payments" with a header (organization, period, responsible person), line-by-line data, and totals. Print — button "Print" or Ctrl+P from the generated report.
- Saving to external formats — "Save As..." (xlsx, pdf, mxl).
8. Common errors
"The field 'Organization' is not filled" — the report does not build until a legal entity is selected. Select an organization in the header and click "Generate".
The report is empty, although there was revenue. The reason is almost always the same: payment was not received cashless or the receipt is not linked to the sale. Check that the money was processed by the document "Receipt of Money to Bank Account", not "Cash Receipt". Cash revenue does not fall here by definition.
Income in the register is less than in the bank. The register shows income excluding VAT (500,000 ₸), while the account received with VAT (580,000 ₸). This is normal, not an error — do not try to "recalculate" the difference.
The amount does not match the counterparty's act. Compare line by line: most often the discrepancy is due to VAT, advance payment accounted in another period, or partial payment. Reveal the breakdown by the underlying document.
Duplication with the neighboring quarter. Occurs when the reporting periods overlap. Build registers strictly for non-overlapping intervals for the declaration period.
Data is "outdated" after correcting primary documents. The report does not update itself. After reposting documents, click "Generate" again.
9. FAQ
Does it create entries? No. This is a report (tax accounting register). Entries are made in primary documents — sale and bank receipt. The register only collects them.
Is income shown with or without VAT? Without VAT. In the example, 580,000 ₸ came to the account, but 500,000 ₸ of income will go into the register. VAT (16%) is not income but a liability to the budget (account 3130).
Why is there no cash revenue? By its name and purpose, the register only takes cashless payments: current account, card through a terminal, transfers. Cash (cash register, account 1010) goes to other registers.
What period should be set? For the declaration period — usually a quarter or a year. The boundaries should not overlap with another instance of the report; otherwise, income will be duplicated.
Is ESF sent from this report? No. ESF and SNT are generated from sale documents and invoices in the electronic document subsystem, not from the register.
What to do if the amount does not match the buyer's act? Open the breakdown by counterparty and underlying document. Typical reasons for discrepancies: VAT, advance payment, partial payment, different recognition periods.
Does the register calculate IIT and social payments? No. It provides the correct income figure. IIT (10%/15%), OPP 10%, OPPR 3.5%, VOSMS 2%, OSMS 3%, SO 5%, social tax 6%, and the deduction of 30 MRP are calculated in calculation documents and declarations.
Can it be exported to Excel for verification? Yes. After "Generate", use "Save As..." → xlsx or PDF, or "Print".
The report is empty — what is wrong? Either the organization is not selected, or the payment was made in cash, or the receipt is not linked to the sale. Check the payment method and document linkage.
Do I need to rebuild the report after corrections? Yes. The report does not update automatically — after reposting primary documents, click "Generate" again.
10. Related documents
- Based on which it is built: "Sale of Goods and Services" (income, accounts 6010/1210), "Receipt of Money to Bank Account" (cashless payment, account 1030), invoices/ESF as primary confirmation.
- What it is reconciled with: bank statement, VAT registers, income book, IIT/CIT declarations.
- Where the data goes next: total annual income in declarations, calculation of the tax base for IIT/CIT and social payments.
How to find out your release: "Help" → "About the Program" — there you will find the platform version and configuration release.
The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. Numerical norms are provided according to RK rules for 2026: VAT 16%, MRP 4,325 ₸, MZP 85,000 ₸, basic deduction for IIT 30 MRP/month (not more than 360 MRP/year).