Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0).
End of the year. You sit down to work on the CIT return (form 100.00) and its appendix 100.02 "Deductions for fixed assets." In the appendix you need to specify the value balance of the groups at the beginning and end of the year, additions, disposals, and the amount of depreciation. The figures in your head are one thing, but the accounting depreciation on account 2420 is something else entirely. And that's normal: tax depreciation on fixed assets is calculated by its own rules. To avoid reconciling everything manually in Excel, you open the Tax Accounting Register for Fixed Assets. It shows ready-made amounts in exactly the logic the return expects.
1. Purpose
The report generates a tax register for fixed assets (FA) for the period. It shows the value balance of subgroups and groups I–IV at the beginning and end of the year, additions and disposals of assets, subsequent expenses, and the calculated tax depreciation. This is your source of figures for appendix 100.02 of the CIT return and for reconciliation with the accounting records of fixed assets.
2. Where to find it
Menu path: "Fixed assets and intangible assets" → "Reports" → "Tax Accounting Register for Fixed Assets". In some interfaces it is located in the section "Reports" → "Tax accounting (CIT)" → Tax accounting registers.
The fastest way is to open it directly. Click "Service and settings" (gear icon) → "Functions for the technical specialist" (or the line "Go to navigation link") and paste:
e1cib/list/Отчет.РегистрНалоговогоУчетаПоФА
The report will open immediately, bypassing the menu.
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.xxxx) and the configuration release — "Accounting for Kazakhstan, revision 3.0 (3.0.74.2)". If your release is older, the arrangement of the fields and the standard base deduction may differ — update via "Configuration" → "Check for updates".
3. How to fill it in (configure the report)
This is a report, not a document. You do not enter data manually — you set the selection parameters, and the report takes the amounts from the tax accounting registers. Let's go through each field.
| Field | Why it matters and what happens on error |
|---|---|
| Period (REQUIRED) | Set the tax year: 01.01.2026 – 31.12.2026. Tax depreciation of FA is calculated for the year, not monthly. If you set an arbitrary interval within the year, you will see the balance, but the depreciation will be incomplete or zero. For the return, always take the full year. |
| Organization (REQUIRED) | If the database has one legal entity, the field will fill in automatically. In a multi-company database, don't forget to select the right one: if you take the wrong one, the figures will go into a different return. |
| Currency | Tenge (₸). Tax accounting of FA is kept only in the national currency; the field is informational. |
| Fixed asset group (filter) | Limits the output to a single group (I–IV). Convenient for checking a specific group, but for the return leave all of them — otherwise part of the balance will not be included in the total. |
| Fixed asset (filter) | Allows you to view a single object (relevant for group I, where each building is a separate subgroup). For the totals in the return, do not apply a filter. |
| Detail / grouping | In the variant settings ("More" → "Change variant") you can expand the data down to a specific asset or collapse it to the group level. This does not affect the total amounts, only readability. |
After setting the parameters, click "Generate". The report will build a table for each group.
4. A worked example with figures
Organization "Astana-Service LLP", group II — "Machinery and equipment", maximum depreciation rate 25%. Data for 2026:
- Value balance of the group at the beginning of the year — 4,000,000 ₸.
- In March a machine was purchased for 1,160,000 ₸ including 16% VAT. The VAT (160,000 ₸) is credited and is not included in the cost of the FA. 1,000,000 ₸ is added to the group balance.
- In September an old machine was sold; its disposal reduces the balance by 200,000 ₸ (sales price).
Calculation in the register:
| Indicator | Amount, ₸ |
|---|---|
| Value balance at the beginning of the year | 4,000,000 |
| + FA received | 1,000,000 |
| − FA disposed of | 200,000 |
| = Balance for depreciation | 4,800,000 |
| Depreciation (4,800,000 × 25%) | 1,200,000 |
| Value balance at the end of the year | 3,600,000 |
Exactly 1,200,000 ₸ will go into the deductions of appendix 100.02, and 3,600,000 ₸ will become the opening balance of group II for 2027.
About the postings. The register itself makes no postings — it is a report. But tax depreciation is involved in the CIT calculation. The accounting depreciation of the machine for the year could amount to, for example, 480,000 ₸ and be reflected by the posting:
Dr 7210 (administrative expenses) 480 000
Cr 2420 (depreciation of FA) 480 000
But in tax accounting the deduction is 1,200,000 ₸. The difference of 720,000 ₸ is a temporary difference; it reduces the taxable income in the return and is taken into account when calculating deferred tax. The register shows exactly the tax amount so that you can see where the discrepancy came from.
5. Types of operations (what the register shows)
The report does not "perform" operations, but it discloses, for each group, all tax accounting events for FA:
- Value balance at the beginning of the period — for each subgroup (group I) and group (groups II–IV).
- Receipt of FA — the initial cost of the acquired assets excluding recoverable VAT.
- Subsequent expenses — amounts that increase the balance (reconstruction, modernization above the limit).
- Disposal of FA — sale, liquidation, gratuitous transfer.
- Depreciation charges — at the group's maximum rate.
- Value balance at the end of the period — carried over to the next year.
6. What is generated when the report is built
The report does not create postings, does not issue an e-invoice (ESF) or an SNT, and does not write movements into the registers — it only reads them. It takes the data from the tax accounting registers, which are filled in by other objects:
- the register of value balances of FA groups (subgroups);
- information on tax groups of assets from the documents "Acceptance of FA for accounting" and "Entry of opening balances";
- the result of the routine operation for calculating tax depreciation of FA (year-end closing).
If the routine operation for the year has not been performed, the "Depreciation" column will be empty — the register will show only the balance and movement, but not the charge.
Maximum depreciation rates by group (for self-checking):
| Group | Composition | Rate |
|---|---|---|
| I | Buildings, structures (except oil and gas wells) | 10% |
| II | Machinery and equipment | 25% |
| III | Computers, software, information processing equipment | 40% |
| IV | Other fixed assets | 15% |
7. Printed forms
The report is itself a printed form — a tax register of the prescribed type. From the report panel the following are available:
- Print — the "Print" button sends the register to the printer in a ready form.
- Save to file — "Save as" → Excel (.xlsx), PDF, Word. Excel is convenient for attaching the register to the return.
- Report variants — "By groups" (collapsed, for totals) and detailed "By objects" (for group I and breakdowns).
8. Common mistakes
"Fixed asset group is not filled in" (or the asset is not visible in the register). The cause is that when accepting the FA for accounting, the tax group (I–IV) was not specified on the "Tax accounting" tab. Open the document "Acceptance of FA for accounting", set the FA group, and re-post it. Without a group, the asset does not exist in tax accounting.
The register is empty, although there are fixed assets on the balance sheet. Year-end closing / the routine operation for tax depreciation of FA has not been performed. Perform "Month-end closing" for December or the corresponding routine operation, then generate the register again.
"Depreciation is zero with a non-zero balance." You set a period shorter than the year (for example, one quarter). Tax depreciation of FA is calculated for the full tax year — set the period to 01.01–31.12.
The group balance "went negative" or the asset was sold for more than the balance. A negative value balance at the end of the year is included in the aggregate annual income. Check the disposal amount: the sales price should not unreasonably exceed the subgroup balance.
Discrepancy with the accounting depreciation on account 2420. This is not an error. Tax and accounting depreciation are calculated by different rules and almost always differ. The register is precisely what is needed to show the tax figure separately.
9. FAQ
How does tax depreciation of FA differ from accounting depreciation? Accounting depreciation is charged for each object (usually straight-line, monthly, over the useful life). Tax depreciation — on the value balance of the group as a whole, once a year, at the group's maximum rate (10/25/40/15%). The amounts are almost always different, and this is legal.
Why don't the figures in the register match the turnovers on account 2420? Account 2420 is accounting depreciation. The register shows tax depreciation. The difference between them forms temporary differences and deferred tax. A match would be a coincidence.
Is depreciation calculated monthly or once a year? Once a year, at the end of the tax period, on the value balance of the group (taking into account additions and disposals during the year). Therefore, the report period for the return is always the full year.
What is the value balance of a group (subgroup)? This is the tax "residual value" of the entire group: the balance at the beginning of the year plus additions and subsequent expenses minus disposals. Depreciation is calculated from it. For group I the balance is kept for each object (subgroup); for groups II–IV — a single one per group.
Is VAT included in the cost of FA for tax accounting? No. If the VAT on the acquired asset is credited (for a VAT payer), the cost excluding VAT is included in the value balance. At a rate of 16%, from the amount of 1,160,000 ₸ including VAT, 1,000,000 ₸ goes into the balance.
What should you do if the value balance of the group at the end of the year is less than 300 MCI? Such a balance can be fully allocated to deductions (recognized as an expense). 300 MCI at an MCI of 4,325 ₸ is 1,297,500 ₸. If the group balance is below this threshold, the entire amount goes into deductions, and the balance is reset to zero.
Where do the register data go? Into the CIT return — form 100.00 and appendix 100.02 "Deductions for fixed assets." The register is the primary breakdown of the amounts that you transfer into the appendix.
Why is an asset not reflected in the register? Three common reasons: the tax group was not specified upon acceptance for accounting; the asset is not a fixed asset for tax purposes (for example, low-value items written off immediately); year-end closing has not been performed. Check the acceptance-for-accounting document and the routine operation.
Can a double depreciation rate be applied? Yes, for assets newly put into operation and used for the first time in the activity, if the conditions of the Tax Code of the Republic of Kazakhstan are met, they can be depreciated at a double rate in the first year, with allocation to a separate subgroup. In this case the register will show the doubled amount for such a subgroup.
How to check the opening balance for the new year? The value balance at the end of the current year from the register equals the balance at the beginning of the next year. Generate the register for 2026, take the "at end of period" column — that is the opening for 2027.
10. Related documents
The register is built on the basis of data from:
- "Acceptance of FA for accounting" — sets the tax group of the FA and the initial cost for tax accounting.
- "Receipt of FA (equipment)" — the source of the acquisition cost.
- "Entry of opening balances" (section "Fixed assets and intangible assets") — sets the opening value balance of the groups when starting accounting in 1C.
- "Write-off of FA" / "Sale of FA" — form the disposal and reduce the group balance.
- Year-end closing routine operation (calculation of FA depreciation) — calculates the tax depreciation.
Based on the register, the following is filled in:
- CIT return (form 100.00) and appendix 100.02 — manually or by auto-fill from the tax registers.
- Deferred tax registers — to reflect temporary differences between tax and accounting depreciation.
How to find out your release
Menu "Help" → "About the program" — there you will find the "1C:Enterprise" platform version and the configuration release. All the figures and paths in this guide are current for release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0). When updating the configuration, verify the depreciation rates and the arrangement of the fields against the "About the program" form.
This guide was prepared for "Accounting for Kazakhstan", revision 3.0, release 3.0.74.2.