1. Identification
| Parameter | Value |
|---|---|
| Object Name | TaxAccountingRegisterForInvestmentPreferences |
| Metadata Type | Document (Document.TaxAccountingRegisterForInvestmentPreferences) |
| Synonym | Tax accounting register for investment preferences |
| Configuration | Accounting for Kazakhstan, edition 3.0 (3.0.74.2) |
| Implementation | Tax register based on the data composition scheme (DCS); data is generated dynamically, without recording in registers/accounts |
| Navigation Link | e1cib/list/Document.TaxAccountingRegisterForInvestmentPreferences |
Purpose. A specialized tax register of Kazakhstan accounting for generating and documenting data on the application of investment tax preferences (investment tax deductions for preference objects for calculating corporate income tax (CIT) according to the Tax Code of the RK). The register reveals the amounts of the cost of preference objects, applied deductions, and the related part of expenses for the reporting period. It is used by accountants and tax specialists of organizations applying investment preferences and is intended for internal control and submission to the state revenue authorities.
Note for the implementer: despite the metadata type being "Document" and the presence of the link
e1cib/list/…, behaviorally the object operates as a parameterized register-report (DCS, report form, absence of postings). This is a typical approach for the "Tax Accounting Registers" line in configurations for the RK.
Where to find in 1C: section "Reports" → group "Tax Accounting Registers" → "Tax accounting register for investment preferences".
2. Attributes and Table Parts
2.1 Header Attributes (formation parameters)
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
StartPeriod |
xs:dateTime (Date) |
Mandatory (ShowError) | Start date of the reporting period for which the register is generated |
EndPeriod |
xs:dateTime (Date) |
Mandatory (ShowError) | End date of the reporting period; limits the data selection |
Taxpayer |
CatalogRef.Organizations |
Mandatory (ShowError) | Taxpayer organization for which the register is built; details are inserted in the header and footer |
OrganizationListRepresentation |
xs:string (String) |
Optional | Text representation of the list of organizations when multiple selections are made; used in the interface |
DetailingMode |
xs:boolean (Boolean) |
Optional | Detailing flag; includes additional levels of operation detailing in the report |
2.2 Table Parts
Table parts are absent. The result is generated dynamically based on the data composition scheme from tax accounting registers; the register rows are not stored in the object but are calculated each time it is generated.
3. Forms
| Form | Role | Composition |
|---|---|---|
ReportForm |
Main and only form of user interaction | ~292 control elements: quick settings panel (period, organization), result area (SpreadsheetDocument), extended settings panel of DCS — filters, sorting, conditional formatting, layout selection |
No separate list/selection/document forms are used in the user scenario — interaction occurs through the report form.
4. Key Module Procedures
BSL-evidence for this object is not attached. Below are typical handlers for the tax accounting register on DCS in BK 3.0 (require verification with the specific assembly 3.0.74.2 during modifications):
| Handler | Module | Purpose |
|---|---|---|
OnCreateOnServer |
Report form | Initialization of settings, setting default period, inserting current organization, restoring saved user settings of DCS |
Generate (command) → SettingsComposer/CompositionProcessor |
Report form | Filling parameters StartPeriod, EndPeriod, Taxpayer in the composer, launching composition, outputting result to the report area |
SetPeriod / period field handler |
Report form | Synchronization of quick settings period with DCS parameters |
OnOrganizationChange |
Report form | Updating OrganizationListRepresentation, re-selection of available data |
DetailingSelectionProcessing |
Report form | Processing DetailingMode: opening detailing by row (document-registrar, preference object) |
| Module functions/object manager | Object module | Preparation of DCS parameters, setting layout formatting, generating header and footer with taxpayer details |
5. Formation and Movements
The object is a register-report and does not perform postings, does not generate accounting entries, and does not record movements in accumulation/information registers. It only reads already formed tax accounting data.
Data source — registers and documents of tax accounting for CIT on investment preferences (cost of preference objects, amounts of deductions, application period). The postings underlying the indicators are generated by other objects (receipt and commissioning of fixed assets, allocation of deductions). For reference — typical accounts from the RK chart of accounts involved in related operations:
| Account | Purpose |
|---|---|
| 1210 | Short-term accounts receivable from customers |
| 1030 | Cash on current bank accounts |
| 1330 | Goods |
| 3310 | Short-term accounts payable to suppliers |
| 3130 | VAT payable (RK VAT rate 2026 — 16%) |
| 6010 | Revenue from sales |
| 7010 | Cost of sales |
Current indicators for RK calculations 2026: MRP = 4,325 ₸, MZP = 85,000 ₸; basic tax deduction for individual income tax = 30 MRP/month (not more than 360 MRP/year); individual income tax 10% up to 8,500 MRP annual income and 15% above; OPE 10% (base ceiling 50 MZP), OPEP 3.5%, VOSMS 2%, OSMS 3%, CO 5%, social tax 6%. All electronic documents (electronic invoices (ESF) in the ESF IS, STS) and amounts — in tenge (₸).
6. Related Objects and Input Based On
- Input based on for the register-report is not provided (no posting operation, no "based on" chain).
- Related objects: directory "Organizations" (
Taxpayer), documents for accounting fixed assets and investment preference objects, documents for allocating amounts for deductions on CIT, tax accounting registers for CIT — as data sources for DCS. - Adjacent reporting: other tax accounting registers for CIT and forms of regulated reporting (CIT declaration), where investment preferences are reflected as part of deductions.
7. Extension Points
- DCS settings: adding custom filters, groupings, conditional formatting, and user fields without changing the configuration (saving report variants).
- Configuration extension: adding report form handlers (
OnCreateOnServer, command "Generate") through extension — for additional parameters, checks, or alternative layout. - Layouts: overriding/adding the layout of the printed form of the register to meet the requirements of the state revenue authorities.
- Programmatic formation: launching composition from external processing/task with substitution of
StartPeriod,EndPeriod,Taxpayer— for batch formation of registers. - Integration with EDO RK: if necessary — linking selection with ESF/STS data through additional data sets of DCS.