Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You have put a new production machine into operation, and at the end of the year you sit down to calculate CIT — and realize that part of its cost can be written off in a lump sum as deductions under investment preferences. The question is: where do you record this so that the amount gets into the 100.00 declaration and does not "hang" between accounting and tax records? This is exactly what the document "Register of Tax Accounting for the Application of Investment Preferences" is for. It does not touch the accounting entries for the machine — it maintains a separate tax register, where it is visible: which asset, for what amount the preference has been applied, and how much has been allocated to deductions this year.
1. Purpose
The document generates a tax register on investment preferences — that is, it records the objects (initial assets, buildings, reconstruction) for which you apply the preference, their cost, and the amounts allocated to CIT deductions. The register data is used when filling out form 100.00 and during a tax audit. It does not make accounting entries — the preference exists only in tax accounting.
2. Where to find it
- The "Taxes" section → the "Tax registers" group → "Register of Tax Accounting for the Application of Investment Preferences".
- The list is opened with the "Create" button on the list form.
The fastest way to open the object directly in 1C: "Tools" → "Go to navigation link" (or Ctrl+click on the address bar), paste:
e1cib/list/Документ.РегистрНалоговогоУчетаПоПрименениюИнвестиционныхПреференций
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens, at the top is the platform version (for example, 8.3.24), below is the configuration release: "Accounting for Kazakhstan", edition 3.0 (3.0.74.2). If your release is older, the field names and the order of the printed form may differ — check against this number.
3. How to fill it out
Filled out at the end of the tax period (based on the year's results), after the assets have been recorded.
| Field | Why it matters and what happens if you make a mistake |
|---|---|
| Organization (required) | The register is "tied" to the CIT payer through it. If there is one organization in the database, it will be filled in automatically. Make a mistake — the amounts will go to the wrong 100.00 declaration. |
| Date (required) | The document date. Set the last day of the tax period (31.12.2026). It determines which year the deduction falls into. Set January of the next year — and the preference will "move" to another period. |
| Tax period (year) | The year for which the register is calculated. It must match the date. If they diverge — the register and the declaration will not reconcile. |
| The "Assets / Preference objects" tabular section | A row for each preferential object. An empty tabular section = an empty register, there will be no deduction. |
| — Initial asset / Object (required) | What exactly is being entered (a machine, a building, equipment). The inspector will check the right to the preference based on it. Enter an asset that gives no right (for example, a passenger car, inventory) — and the deduction will be removed during the audit. |
| — Date of commissioning (required) | The moment from which the right to the preference arises. You cannot allocate to deductions earlier than the commissioning date. |
| — Initial cost (required) | The cost of the asset excluding VAT. VAT is not involved here — it has nothing to do with the preference deduction. |
| — Cost to which the preference is applied | It may equal the initial cost or be less (if you apply it partially). Zero — the row is meaningless. |
| — Method of allocation to deductions | In a lump sum (in the year of commissioning) or in equal shares over the term. The amount of the current year's deduction depends on the method. |
| — Term (number of years) | Needed only with the "equal shares" method. Empty with the lump-sum method. |
| — Amount allocated to deductions in the period | The total for the row for this year. With the lump-sum method = the entire cost; with shares = cost / term. |
| Responsible person / Comment | For control and history. They do not affect the amount. |
After filling out — "Post and close".
4. Worked example with figures
Scenario. LLP "Kaskad" (a VAT payer, rate 16%) on 15.01.2026 purchased and put a production machine into operation.
- Contract price of the machine: 24,000,000 ₸ excluding VAT.
- VAT on purchase: 24,000,000 × 16% = 3,840,000 ₸ (this is in the receipt document, not here).
- Total paid to the supplier: 27,840,000 ₸.
Entries for the receipt and recording (they are made by other documents, not our register):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Receipt of the machine | 2410 | 3310 | 24,000,000 |
| Input VAT | 1420 | 3310 | 3,840,000 |
| Payment to the supplier from the current account | 3310 | 1030 | 27,840,000 |
Applying the preference. The LLP decides to apply the investment preference in a lump sum — to allocate the entire cost of the machine to CIT deductions in 2026. In the document "Register of Tax Accounting for the Application of Investment Preferences" we fill in the row:
| Object | Commissioning date | Initial cost | Method | Allocated to deductions 2026 |
|---|---|---|---|---|
| Production machine | 15.01.2026 | 24,000,000 ₸ | Lump sum | 24,000,000 ₸ |
Result. The register shows a deduction of 24,000,000 ₸. This amount reduces the taxable income for CIT. At a CIT rate of 20%, the tax savings = 24,000,000 × 20% = 4,800,000 ₸.
Note: this document does not make Dr/Cr accounting entries. In accounting, the machine continues to be depreciated in the usual way (Dr 7010/8410 Cr 2420), and the preference exists only in the tax register and creates a temporary difference between accounting and tax records. This is normal — that is how it should be.
5. Operation types
The document has no separate "Operation type" attribute with a drop-down list. In practice you work in one of the modes:
- Lump-sum allocation — the entire cost of the preferential asset goes to deductions in the year of commissioning.
- Allocation in equal shares — the cost is distributed over the term (you set the number of years).
- Partial application — not the entire cost of the asset is allocated to deductions, but only a part.
- Adjustment — with a separate document for the same period you correct the amount if the object was disposed of before the term or the cost changed.
6. What is generated upon posting
- Accounting entries — are not generated. This is a tax register, not a business transaction. Do not look for movements on accounts 1210/3310, etc. — they should not be here.
- Movements in the "Investment preferences" tax accounting register (an information/accumulation register for preferential objects): asset name, cost, method, amount allocated to deductions, balance to be written off.
- Data for the 100.00 declaration — the amounts get into the corresponding appendix on deductions/preferences.
- Electronic documents (ESF, SNT) are not generated — they relate to the sale and movement of goods, not to tax registers. Do not confuse them: an ESF is issued when the machine is sold, not when a preference is applied to it.
7. Printed forms
Via the "Print" button:
- "Register of Tax Accounting for the Application of Investment Preferences" — a tabular tax register with objects, cost, method, and deduction amounts for the period. This is the main form presented during a desk audit.
The form and its structure comply with the requirements for tax registers approved by the authorized body; the specific edition of the form may be updated with releases — this point should be checked against the current version of the configuration.
8. Common mistakes
- "The 'Organization' field is not filled in" — the organization is not selected. Specify the payer in the header.
- "The document is not posted" — you saved it but did not post it. The data will not get into the register and will not be pulled into the declaration. Click "Post".
- "The initial cost must be greater than zero" — the row has 0 or is empty. Enter the cost of the asset excluding VAT.
- The register is empty, but you expected a deduction — the tabular section is not filled in, or the document date falls outside the tax period. Check that the date = 31.12.2026 and the year matches.
- The amounts are doubled in the declaration — two documents were created for one asset in one period. Keep one, mark the second for deletion.
- The preference was applied to an asset that gives no right — its cost cannot be allocated to deductions; during an audit, CIT and a penalty will be assessed. Keep only qualifying initial assets in the register.
9. FAQ
Does this document make Dr/Cr entries? No. This is a tax register. It generates movements only in tax accounting registers and data for the CIT declaration. Accounting entries for the asset are made by the fixed asset receipt and recording documents.
How are the preference and 16% VAT related? Not directly in any way. The investment preference is a CIT deduction on the cost of the asset excluding VAT. The input VAT (16%) you take as an offset in the usual way upon receipt; it has nothing to do with the preference.
Can the entire cost be allocated to deductions at once? Yes, with the "lump sum" method the entire initial cost goes to deductions in the year of commissioning. As in the example — 24,000,000 ₸ for 2026.
What if it is distributed over several years? Choose the "equal shares" method and specify the term. For each year the document will allocate cost / term. A separate document is created for each year.
Does the preference affect accounting depreciation? No. In accounting the asset is depreciated as usual. The preference creates a temporary difference between the carrying value and the tax value — this is a normal consequence.
What happens to the preference if the asset is sold before the term? Upon early disposal, the right to the preference for the unexpired part is lost — the amount must be restored (the deduction reversed). This is documented with an adjusting document for the corresponding period.
Where can I see the amounts that got into the declaration? In form 100.00, in the appendix on deductions/preferences. The data is pulled from the posted register, so it is important that it be posted before the CIT calculation.
Is an ESF or SNT generated for this document? No. ESF and SNT relate to the sale and movement of goods. The tax register on preferences does not issue electronic documents.
What date should the document have? The last day of the tax period — 31.12.2026. Then the deduction will correctly get into the declaration for 2026.
Can the register be filled out manually? Yes. The tabular section can be filled in either manually for each object or by selecting from the list of assets that have been recorded.
10. Related documents
- Entered on the basis of / after: "Receipt of fixed assets", "Recording of fixed assets" — first the asset must be in accounting and put into operation, only then a preference is applied to it.
- Used in: the CIT calculation and declaration (form 100.00) — the register provides the amounts of deductions for preferences.
- Related to: fixed asset disposal documents (sale, write-off) — upon early disposal they require an adjustment of the previously applied preference.
How to find out your release
"Help" → "About the program": at the top is the platform version, below is the configuration release. This guide has been verified on "Accounting for Kazakhstan", edition 3.0 (release 3.0.74.2). With a different release, check the field names and the printed form.
Prepared for "Accounting for Kazakhstan" 3.0.74.2 (edition 3.0).