Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (revision 3.0).
The tax authority has sent a notice stating that the PIT amounts in Form 200.00 do not match the accounting data. Or an employee has asked why the withholding amount changed while their salary remained the same. Opening payslips one by one takes a long time. Analysis requires a summary showing each person’s income, applied deductions, tax base, PIT, and social tax. For this purpose, the program uses the PIT and Social Tax Register.
1. Purpose
In the program interface, this is a report intended to summarize tax accounting data. Under the Tax Code, however, a tax register is a document of a taxpayer or tax agent containing information about taxable items and tax-related items. Tax registers are used to summarize and systematize tax accounting information (Article 205 of the Tax Code of the RK).
For each individual, the report collects information recorded in the infobase for the selected period: income, deductions and adjustments, the tax base and PIT amount, as well as social tax indicators. It is convenient for reconciliation with Form 200.00, analyzing an employee’s calculation, and preparing a tax register.
The taxpayer independently develops the tax register form and the procedure for recording data in it and approves them in its tax accounting policy, except for forms established by the authorized body. Therefore, before using a printout from the program as a tax register, compare its contents with the form approved in the organization’s tax accounting policy (Article 205 of the Tax Code of the RK).
2. Where to Find It
Interface path: “Payroll” section → “Reports” block, “Main” group → “Individual Income Tax and Social Tax Register”.
The section name or command location may differ depending on the interface settings and user permissions. If the report is not displayed in the list, it can be found through the general list of reports or opened using the navigation link provided in the frequently asked questions section.
3. How to Complete and Configure the Report
The report is generated from the infobase data. The user specifies the parameters, selects the required filters, and clicks “Generate”.
Field | Purpose | What happens if it is incorrect |
|---|---|---|
Period | Defines the boundaries of the data selection. | A period that is too narrow will exclude some indicators, while an annual period used for monthly analysis will combine data from several months. To reconcile with Form 200.00, specify the corresponding reporting period. |
Organization | Defines the legal entity or IE for which the register is generated. When only one organization is maintained, the value may be entered automatically. | If another organization is selected, the report will show data for the wrong taxpayer or tax agent. |
Subdivision | Restricts the selection to the chosen subdivision. | An applied filter will reduce the scope of the data, so the subtotal for a subdivision cannot be compared directly with the total for the entire organization. |
Settings | Control groupings, filters, and the set of displayed indicators. | Hidden indicators will not appear in the printed form, making it more difficult to trace the tax base calculation. |
Procedure:
Specify the period and select the organization.
If necessary, apply a filter by subdivision or individual.
Click “Generate”.
For reconciliation with the return, specify the period corresponding to the period of Form 200.00.
If discrepancies are found, expand the details by employee and month, then compare the income, deductions, tax base, and tax amount.
Before printing, verify the mandatory details of the tax register.
Under Article 205 of the Tax Code of the RK, a tax register must contain its name, the identification number of the taxpayer or tax agent, the period for which it was prepared, and the surname, first name, and patronymic of the person responsible for preparing it. If some of these details are not displayed by the standard report settings, they must be included in the register form approved by the organization (Article 205 of the Tax Code of the RK).
If the report indicators have not been updated after changes to the source data, check the selected period, organization, and filters, and then generate the report again. To identify the cause of a discrepancy, proceed step by step from the overall total to the row for a specific employee and month.
4. Calculation Example for 2026
An employee is paid a salary of 500 000 ₸ per month. The employee is a resident, works at their primary place of employment, and has submitted documents for the application of the basic tax deduction. In 2026, the MCI is 4 325 ₸, the minimum wage is 85 000 ₸, and the basic PIT deduction is 30 MCI, or 129 750 ₸ per month.
Verifying the Basic Deduction
Amount of one MCI: 4 325 ₸.
Number of MCI for the basic deduction: 30.
Basic deduction amount: 4 325 × 30 = 129 750 ₸.
Check in the report: the deduction amount must be shown for the employee and month to which the calculation relates.
The remaining PIT and social tax calculation indicators must be compared with the income, withholdings, deductions, and calculation settings actually recorded in the accounts. The same salary amount alone does not guarantee the same final result: it may be affected by the composition of income, the period in which it is recorded, and the deductions applied.
Verifying Employer Indicators
For social tax, analyze not only the final amount but also the indicators from which the program determined the tax base. First compare the income accrued for the employee, then the amounts excluded from the base, and only after that the final tax amount. This procedure makes it possible to identify the stage at which the discrepancy arose.
For this example, it is advisable to verify the following indicators in the register in sequence:
Indicator | What to verify |
|---|---|
Accrued income | The report shows income of 500 000 ₸ for the selected month. |
Basic deduction | If there are grounds for it, 129 750 ₸ is recorded. |
Other deductions and withholdings | The amounts relate to the same employee and period and have not been duplicated. |
PIT base | It corresponds to the composition of income and the applied deductions shown in the details. |
PIT | The total has been reconciled with the data in Form 200.00 for the corresponding period. |
Social tax base | It has been reconciled with the details of income and amounts excluded in the accounting records. |
Social tax | The total has been verified by employee, month, and organization. |
Do not begin the analysis with the overall total for the organization. First select one employee and one month, compare the accrued income and the basic deduction, and then proceed to the tax base and final amount. After verifying the individual rows, the summary amounts can be reconciled with Form 200.00.
If the basic deduction in the register differs from 129 750 ₸, compare the MCI amount, the number of MCI, the deduction application period, and the employee’s data. For 2026 calculations, the basic tax deduction is 30 MCI. With an MCI of 4 325 ₸, its monthly amount is 129 750 ₸.
Also check whether the settings or saved report version contains a filter that hides some rows. The total for one subdivision, employee group, or individual month will naturally differ from the organization’s overall total for the reporting period.
5. Report Modes
The report does not have the transaction types typical of source documents, but it can be configured for different analytical tasks:
By each individual — for a sequential review of income, deductions, the tax base, PIT, and social tax.
Organization summary — for reconciling overall totals with Form 200.00.
Breakdown by month — to identify the month in which a discrepancy arose.
Breakdown by subdivision — for internal analysis of accruals and tax indicators.
With additional indicators — to verify the amounts included in the tax base calculation.
A saved report version may contain its own filters and column set. If two users obtain different totals, first compare the period, organization, report version, filters, and level of detail.
6. What Is Generated
The generated result is a tabular form containing information selected according to the specified parameters. Its contents depend on the report version, the available level of detail, and the infobase data.
For a tax register, the presence of final amounts alone is not sufficient. Article 205 of the Tax Code of the RK requires tax accounting data to be recorded in chronological order and continuity between tax periods to be maintained. Therefore, when preparing the register, maintain a clear link between the period, employee, calculation indicators, and final result (Article 205 of the Tax Code of the RK).
When verifying the register, use:
income details by individual and period;
information about applied tax deductions;
tax base and calculated tax indicators;
filters by organization, subdivision, and employee;
the mandatory details of the tax register form.
The persons who sign the tax registers are responsible for the correct recording of business transactions in them. Therefore, the final form should be completed and signed in accordance with the procedure established in the organization’s tax accounting policy (Article 205 of the Tax Code of the RK).
If a discrepancy is found, record the employee, month, and indicator where the data diverge. After correcting the accounting data, generate the report again for the same period and repeat the reconciliation without changing the filters.
7. Printing and Exporting
The generated report is a tabular form. Depending on the available configuration commands, it can be:
printed;
saved in an available spreadsheet or print format;
sent to the responsible person using the method prescribed by the organization’s internal procedures.
Before saving or printing, verify that the form contains the mandatory details: the register name, the identification number of the taxpayer or tax agent, the period, and the details of the person responsible for its preparation (Article 205 of the Tax Code of the RK).
The taxpayer independently develops tax register forms and the procedure for recording data in them unless the form is established by the authorized body. These forms are approved in the tax accounting policy. Therefore, the form used by the organization must comply with its tax accounting policy, rather than merely with the standard appearance of the report in the program (Article 205 of the Tax Code of the RK).
8. Common Errors
The organization has not been specified. Select the legal entity or IE in the header and generate the report again.
The report is empty. Check the period, organization, applied filters, and the availability of data for the selected period. Then clear any unnecessary filters and generate the report again.
The basic deduction is shown at the previous amount. For 2026, use the basic tax deduction of 30 MCI. With an MCI of 4 325 ₸, this is 129 750 ₸ per month.
The employee total differs from the expected amount. Compare the composition of income, the recording period, the deductions applied, and the tax base. Verify the indicators sequentially rather than checking only the final tax amount.
The register does not match Form 200.00. Make sure that the report and return relate to the same period and organization. Then compare the data by employee and month, followed by the overall totals.
The deduction is recorded twice. Find the rows for the same employee and month and compare the grounds and periods for applying the deduction. After correcting the data, generate the report again with the same parameters.
The form does not contain the mandatory details. Compare the printout with the approved tax register form. The name, identification number, period, and details of the responsible person are mandatory details (Article 205 of the Tax Code of the RK).
Users obtain different amounts. Compare the saved report versions, organization, period, subdivision or employee filter, and the set of displayed indicators.
9. Frequently Asked Questions
How can I open the PIT and social tax register directly? — Open the “Tools” → “Open Navigation Link” menu, paste e1cib/list/Отчет.РегистрНалоговогоУчетаПоИПНиСН, and click “Go”. Availability of the command depends on user permissions and interface settings.
Why does the PIT amount in the register not match the payslip? — First check that both forms were generated for the same period and employee. Then compare the accrued income, applied deductions, and tax base. Also make sure that no additional filter is applied in the register.
What basic PIT deduction applies in 2026? — The basic tax deduction is 30 MCI per month: 30 × 4 325 = 129 750 ₸.
What are the MCI and minimum wage amounts in 2026? — The MCI is 4 325 ₸, and the minimum wage is 85 000 ₸.
What details must a tax register contain? — The register name, the identification number of the taxpayer or tax agent, the period for which it was prepared, and the surname, first name, and patronymic of the person responsible for preparing it (Article 205 of the Tax Code of the RK).
Can the standard report be used as a tax register form? — It should be compared with the form and completion procedure approved in the organization’s tax accounting policy. The taxpayer develops such forms independently, except for forms established by the authorized body (Article 205 of the Tax Code of the RK).
Why does the subdivision total not match Form 200.00? — The subdivision filter displays only part of the organization’s data. To compare the overall total, remove this filter and generate the report for the corresponding period.
The register is empty—what should I check first? — Check the selected organization, period, saved report version, and active filters. Then generate the report again.
How can I export the register for the tax authority? — Generate the report, verify its details, and save it in an available format. The form must comply with the organization’s tax accounting policy and contain the mandatory details stipulated by Article 205 of the Tax Code of the RK.
Who is responsible for the accuracy of the register? — The persons who sign the tax register are responsible for the correct recording of business transactions (Article 205 of the Tax Code of the RK).
Sources
Tax Code of the Republic of Kazakhstan, Article 205 “Tax Registers”.