Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The counterparty sent a reconciliation act, and the acquisition amounts do not match yours. Or the tax inspector asks during the desk audit: "Show the breakdown of deductions for goods and services for the quarter." Or you sit down to fill out tax return form 100.00 and do not understand where the expense amount for acquisition came from. In all these cases, you open "Tax Accounting Register for Acquisition". This is not a document — you do not post anything in it. It is a mirror: it collects everything you have already purchased for the period and shows it as the tax accounting sees it, not the accounting.
1. Purpose
The report generates a tax register for acquired goods, works, and services for the period. It is needed to justify deductions in the corporate income tax declaration (tax return form 100.00) and to reconcile data with suppliers, electronic invoices (ESF), and the purchase book. Essentially, this is your breakdown of the "acquisition" line for the tax authorities.
2. Where to find
Path in the menu: section "Reports" → block "Tax Accounting" (or "Tax Accounting Registers") → "Tax Accounting Register for Acquisition".
If you do not want to search visually — open the object directly. Menu "Functions for Technical Specialist" or command line → "Go to Navigation Link" and paste:
e1cib/list/Report.TaxAccountingRegisterForAcquisition
This will open the report form immediately, bypassing the sections.
2a. How to know your release
Click "Help" → "About the Program" (or the "i" icon in the upper right corner). In the opened window, you will see two lines: platform version (for example, 8.3.24) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The second number is important: in different releases, the forms of registers and the composition of columns change. This instruction is for 3.0.74.2.
3. How to fill out
The register is not filled out manually — you set the selection criteria, and it pulls data from posted documents. But you need to set it up carefully, otherwise, you will get the wrong picture.
- Period (MANDATORY). Set the start and end. For corporate income tax, this is usually a year, for reconciliation — a quarter or a month. If you set a "floating" period like "this month" — when opened on another day, you will get different figures and will not understand the discrepancy with the previously printed version.
- Organization (MANDATORY if there are several in the database). If left blank with multiple legal entities, the register will mix the acquisitions of all organizations — and the deduction amount will be incorrect.
- Counterparty (selection). Fill in when reconciling with a specific supplier according to the act. If left blank, the entire turnover will be included.
- Contract. Clarifies the selection within one counterparty. Useful when there are several contracts with the supplier under different conditions.
- Commodity / type of acquisition. Selection by goods, works, services, fixed assets. Necessary when the declaration requires breaking down the acquisition by types (100.00.019 and related lines).
- Grouping / detailing. Configured with the "Settings" button (sometimes "Show Settings"). Here you decide whether to collapse to the counterparty or show each document-line. For the tax authorities, provide detailing by documents — this is the breakdown.
- Currency. The register shows amounts in tenge. If the purchase was in foreign currency, the amounts have already been converted at the exchange rate on the document date — do not convert anything manually.
After setting the selection — click "Generate".
4. Analyzed example
LLP "Astana-Trade", a VAT payer, purchased goods from supplier LLP "Supply" in September 2026.
Initial data of the purchase:
- cost of goods excluding VAT — 1,000,000 ₸;
- VAT at a rate of 16% — 160,000 ₸;
- amount payable to the supplier — 1,160,000 ₸;
- an electronic invoice (ESF) has been received and registered.
The document "Receipt of Goods and Services" generated the following entries upon posting:
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 1330 | 3310 | 1,000,000 | Goods received in stock |
| 1420 | 3310 | 160,000 | VAT to be credited from incoming ESF |
| 3310 | 1030 | 1,160,000 | Payment to supplier from current account |
Now you open the "Tax Accounting Register for Acquisition" for September with a selection for LLP "Supply". In the register, you will see the line:
| Supplier | Document | Acquisition excluding VAT, ₸ | VAT, ₸ | Total including VAT, ₸ |
|---|---|---|---|---|
| LLP "Supply" | Receipt No… dated 10.09.2026 | 1,000,000 | 160,000 | 1,160,000 |
The key point: in the "Acquisition" column for corporate income tax purposes, 1,000,000 ₸ — the cost excluding VAT, because the creditable VAT (160,000 ₸) does not go into expenses for corporate income tax, it went to account 1420. This thousand is the base for the deduction when the goods are sold and written off to 7010. If the supplier shows 1,160,000 ₸ as "acquisition" in the act, while you show 1,000,000 ₸, the discrepancy is explained by VAT: you are correct, he mixed the amount with the tax.
If the supplier were a non-VAT payer, there would be no incoming VAT, the entry Debit 1420 would not arise, and the full acquisition amount would be included in the register without a breakdown by tax.
5. Types of operations / options
The report does not have "types of operations" like a document — it does not post anything. Instead, it provides options for presentation:
- by acquisition of goods — for lines of the declaration on tangible assets;
- by acquisition of works and services — a separate breakdown;
- by acquisition from a non-resident — for controlling the obligations of the tax agent;
- collapsed (totals by counterparty) and detailed (line by line by documents) view;
- selection only by VAT payers / all suppliers — for reconciling creditable VAT.
6. What is generated upon generation
Once again: this is a report, not a document. When you click "Generate," it does not create entries, does not issue ESF or SNF, and does not make movements in registers. All entries (see example above) and electronic documents are generated earlier — at the moment of posting "Receipt of Goods and Services" and issuing/receiving ESF through the ESF IS. The register only reads already existing data from accounting and tax records and compiles them into tabular form. Therefore, if the figures in the register seem incorrect — you need to correct the primary source document, not the register.
7. Printed forms
From the generated register, the following are available:
- Print the tabular form of the register (button "Print") — on paper or in PDF, with the header "Tax Accounting Register for Acquisition," period, and organization details;
- Save as — export to Excel (.xlsx) / .mxl for submission to the tax authorities or accountant;
- Send by email directly from the report form.
There is no separate unified "KND form" for the register — according to the Tax Code of the RK, the taxpayer develops the form of tax registers themselves, while the standard configuration provides a ready-approved view.
8. Common mistakes
"Organization not selected" (when there are several legal entities). The register does not understand whose acquisitions to show. Fill in the "Organization" field in the report header.
The register is empty, although there were purchases. The reason is almost always the same — the receipt documents are not posted or were posted with a date outside the period. Check the posting mark and date in the list "Receipt of Goods and Services." The register reads only posted documents.
The amount in the register is less than in the supplier's act. You are looking at the acquisition excluding VAT, while the supplier showed including VAT. The difference is the tax amount (at a rate of 16%). This is not an error.
"Accounting data is outdated, re-posting required." After corrections made retroactively, the accounting totals diverged. Perform "Operations" → "Group Reposting of Documents" for the period, then regenerate the register.
Duplicate amounts. Usually due to one purchase being reflected in both "Receipt" and "Advance Report," or entered manually as "Operation." Find the duplicate in the "Document" column and delete the extra source.
9. FAQ
Below are common questions asked about this register.
10. Related documents
The register is based on:
- "Receipt of Goods and Services" — the main source of acquisition of tangible assets, works, services;
- "Advance Report" — acquisitions through accountable persons;
- "Receipt of Additional Expenses" — transportation, loading, included in the cost;
- "Customs Declaration for Import" / acquisition from a non-resident;
- received ESF from the ESF IS and SNF — for controlling VAT credits.
Based on the register, nothing is entered directly (this is a report), but its data is transferred to the corporate income tax declaration (tax return form 100.00) and reconciled with the VAT declaration (tax return form 300.00) and the register of invoices.
How to know your release
"Help" → "About the Program" — there you will find the line "Accounting for Kazakhstan, version 3.0" and the release number in parentheses, as well as platform version 8.3. Check specifically with the configuration release.
The instruction is relevant for the release "Accounting for Kazakhstan" 3.0.74.2 (version 3.0).