Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The counterparty sent a reconciliation act, and the tax inspector asks during the desk audit what your total annual income in the corporate income tax declaration (form 100.00) consists of. You open the turnover for 6010 — there is one amount, you open the line of the declaration — there is another. Where is the discrepancy? This is exactly why the "Tax Accounting Register for Income" report is needed: it shows which incomes and for what amounts were included in the tax accounting for corporate income tax, document by document, for the selected period. This is your breakdown for the declaration line, not the accounting turnover.
1. Purpose
This is a tax register — a report, not a document. It collects all incomes recognized for corporate income tax purposes and categorizes them by type and by supporting documents for the period. You get a ready breakdown of total annual income (TAI) for form 100.00 and for reconciliation with accounting records.
2. Where to find
Menu path: Reports → Tax Accounting Registers → Tax Accounting Register for Income. In some builds, the block is called "Tax Accounting (CIT)" in the Reports section.
Quick way: Service and Settings → Functions for Technical Specialist → Go to Navigation Link, paste the link and click "Go":
e1cib/list/Report.TaxAccountingRegisterForIncome
This way the report will open directly, bypassing the menu.
2a. How to find out your release
Main menu → Help → About the program. In the opened window, the top line shows the platform version (for example, 8.3.24), below is the release of the "Accounting for Kazakhstan" configuration (you should have 3.0.74.2, version 3.0). If the release is older, the fields and print form may differ, check by your number.
3. How to fill out (configure the report)
The report does not create any entries — you set the parameters and click Generate. Key fields in the header:
Period (MANDATORY). Start and end of the period. For the corporate income tax declaration, take from 01.01 to 31.12 of the year. If you make a mistake with the period, you will get an incomplete TAI, and the total will not match with line 100.00.001.
Organization (MANDATORY). If there is one legal entity in the database, it will be filled in automatically. If there are several, select the one for which you are submitting the declaration. If the wrong organization is selected, you will see someone else's income.
Type of income / article. Filter by a specific type (sales, gratuitously received, exchange rate difference, written-off liabilities, etc.). Leave it blank to see all incomes. Fill it in to get a breakdown for one line of the declaration.
Currency / currency amounts. The checkbox shows amounts in the currency of the document and in tenge. By default, only tenge is shown. For currency contracts, enable it to see where the exchange rate difference came from.
Grouping (lines). Configured through Settings → Structure. By default: by types of income, within — by documents. You can add grouping by counterparties or contracts — convenient for reconciling acts.
Filtering. On the Filters tab, limit by counterparty, contract, department. This is where you quickly find which document the disputed income from the reconciliation act "came from."
Settings are saved by clicking Save report option — so you don't have to set it up again next time.
4. An example with numbers and entries
LLP "Astana-Trade" (VAT and CIT payer, general regime) shipped goods to the buyer on 1,160,000 ₸ including VAT on March 15, 2026. The VAT rate in 2026 is 16%. The cost of goods is 700,000 ₸.
Breakdown of the amount:
- Income from sales (excluding VAT): 1,160,000 ÷ 1.16 = 1,000,000 ₸
- VAT 16%: 160,000 ₸
The document "Sale of Goods and Services" creates entries upon processing:
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Income from sales of goods |
| 1210 | 3130 | 160,000 | VAT payable 16% |
| 7010 | 1330 | 700,000 | Cost of goods written off |
Now you open the Tax Accounting Register for Income for March 2026. In the line "Income from sales," you will see the document "Sale of LLP 'Astana-Trade' dated 15.03.2026" for 1,000,000 ₸ — exactly the net income excluding VAT. The VAT of 160,000 ₸ does not enter the income register: it is not income, but a liability to the budget (account 3130).
This 1,000,000 ₸ will go into the TAI under line 100.00.001. If the counterparty shows 1,160,000 ₸ in the act — they summed it with VAT; the tax income is the amount excluding VAT. The discrepancy is explained in a minute.
In total for the year, the register will show the total income, which you reconcile with the line of the CIT declaration. I remind you of the related rates for 2026 to keep the picture complete: MRP — 4,325 ₸, MSP — 85,000 ₸, social tax — 6%, SO — 5%, OPV — 10% (ceiling base 50 MSP), OPVR — 3.5%, OSMS — 3%, VOSMS — 2%; PIT — 10% up to 8,500 MRP of annual income and 15% above, the basic deduction for PIT — 30 MRP per month (not more than 360 MRP per year). These figures relate to payroll taxes but are often needed alongside during audits.
5. Types of income (what the register shows)
The register expands all types of income recognized for CIT:
- Income from sales of goods, works, services (account 6010) — the main line.
- Income from the increase in value upon disposal of assets.
- Gratuitously received property (account 6220 and others).
- Income from exchange rate differences (positive).
- Income from the write-off of liabilities — written-off accounts payable.
- Income from rewards (interest received).
- Other income included in TAI under the Tax Code.
Each type is a separate group in the report, with a breakdown by documents.
6. What is formed (data source)
The register is a report, so it does not create entries or electronic documents. It reads data from tax accounting registers filled by primary documents (sales, receipt, revaluation). ESF in the ESF IS and ST are issued at the stage of the sales document, not from here — in the register, you only see the result: the amount of income, date, supporting document, type of income, and corresponding account (6010 and others). If the register is empty, it means the primary document did not create movements in tax accounting (see common errors).
7. Print forms
- Tax Accounting Register for Income — the main tabular form with a header (organization, period, BIN) and a total, ready for printing and inclusion in the tax file.
- Print and Save (in Excel/PDF) — standard buttons on the report command panel.
- The form can be exported to a file for attachment to the CIT declaration during a desk audit.
8. Common errors
"Mandatory fields are not filled: Organization" / "Period". The report cannot be generated without an organization and period. Fill in the header and click "Generate".
The register is empty, although there are sales. The reason is that the document did not create movements in tax accounting (tax accounting for CIT is disabled in the accounting policy or the document is not processed). Check: Settings → Accounting Policy (tax accounting) — accounting for CIT must be maintained. Reprocess the sales documents for the period.
The amount in the register is less than on 6010. This is expected if part of the income is not subject to CIT (exempt operations) or relates to another period. Expand the grouping by documents and reconcile line by line.
The total of the register does not match line 100.00.001. Most often, the income without VAT has entered the declaration, while you are reconciling with the VAT amount from the act. Remove VAT (÷1.16) and reconcile the net income.
"The report was generated for a non-operating organization". An organization with a termination date earlier than the period was selected. Change the organization in the header.
9. FAQ
Does the register include income with VAT or without? Without VAT. VAT is a liability (account 3130), not income. In the example, the register shows 1,000,000 ₸, not 1,160,000 ₸.
Why doesn't the register match the turnover for 6010? Accounting income and tax income may differ: exempt operations, differences in recognition periods, adjustments. The register shows the tax income for CIT.
How to quickly find the document causing the discrepancy in the reconciliation act? Set the period, specify the counterparty on the "Filters" tab, expand the grouping by documents — you will see the specific sale and its amount.
Does the register generate ESF or ST? No. This is a report-breakdown. ESF in the ESF IS and ST are issued from the sales document; the register only reflects the recognized income.
What period should be set for the CIT declaration? The full tax year: from 01.01 to 31.12. The total of the register is reconciled with the TAI of form 100.00.
The register is empty — what to do? Check that the sales documents are processed and that tax accounting for CIT is included in the accounting policy. Then reprocess the documents for the period and generate the report again.
Does the written-off accounts payable enter the register? Yes, written-off liabilities are income for CIT. It is reflected as a separate type of income in the register.
How is income from a currency contract accounted for? Income is recognized in tenge at the exchange rate on the date of recognition; positive exchange rate difference is a separate type of income. Include the display of currency amounts to see the original currency and conversion.
Can the setting with grouping by counterparties be saved? Yes. Set up the structure and filters, then "Save report option" — it will be available from the list of options.
Is it necessary to print the register every month? The obligation is to maintain tax accounting registers; printing can be done at the end of the year or at the request of the auditor. The form can be easily exported to PDF/Excel.
10. Related documents
- Sale of Goods and Services, Act of Completed Works, Provision of Services — generate income from sales (6010), which fills the register.
- Receipt of Surplus / Gratuitous Receipt — income in the form of gratuitously received property.
- Revaluation of Currency Assets — positive exchange rate difference.
- Debt Adjustment / Write-off of Debt — income from the write-off of liabilities.
- CIT Declaration (form 100.00) — the final recipient of the data: the total of the register is reconciled with the TAI line.
The register is not entered "on the basis of" — it automatically collects data from the listed documents as soon as they are processed with tax accounting for CIT.
How to find out your release: "Help" → "About the program" — there you will find the platform version and release of the configuration.
The manual was prepared for "Accounting for Kazakhstan", release 3.0.74.2 (version 3.0).