Regulated Report "Simplified Declaration (Tax Return Form 910.00)" in Accounting for Kazakhstan 3.0

Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

The half-year has closed. You are on a simplified tax regime (SNR based on a simplified declaration). By the 15th of the second month, you need to submit form 910.00, but the data is scattered: income is in bank statements and sales, salaries and deductions for employees are in payrolls, social contributions are somewhere else. You open the "Simplified Declaration" in 1C, and the program shows a different income amount than you had in mind, or zero for employees. Below is how to fill out the form so that it passes the format and logical control (FLC) of the tax authority on the first try, and what should stand behind each figure.

1. Purpose

Form 910.00 is a semi-annual tax declaration for those applying the special tax regime based on a simplified declaration. In it, you report income for the half-year, calculate tax on it, and also report on taxes and social payments for hired employees (withholding tax, pension contributions, social tax, and mandatory social health insurance). It is submitted twice a year.

2. Where to find

Menu path: section "Reports" → "Regulated Reporting" (or "1C-Reporting" → "Regulated Reports"). In the opened list, click "Create" → in the report tree, select the folder "Tax Reporting" → "910.00 Simplified Declaration for Small Business Entities" → specify the period (half-year) and organization → "Create".

To open the object directly in 1C: Service → "Go to navigation link" and paste:

e1cib/list/Report.RegulatedReport910Form

Tip: bookmark the form (star) — you will be submitting it regularly.

2a. How to know your release

Menu "Help" → "About the program". In the top line — platform version (for example, 8.3.24), below — configuration release ("Accounting for Kazakhstan, version 3.0 (3.0.74.2)"). Forms 910.00 are updated along with releases: if the tax authority changes the form, rate, or FLC, you will receive the required version of the form only after updating the configuration. If the release is lower than 3.0.74.2 — first update, then fill it out.

3. How to fill out — by fields

Header (title page)

• Organization / Sole Proprietor — mandatory. It is taken from the settings. It determines the IIN/BIN in the declaration. If you make a mistake — the declaration will be submitted under someone else's taxpayer.
• Tax period (half-year, year) — mandatory. 1st half-year or 2nd. An incorrect period — and the tax authority will credit the declaration to the wrong deadline, imposing a penalty for the "not submitted" period.
• Type of declaration — mandatory. "Initial" / "Regular" / "Additional" / "Additional by notification". If you are submitting again with corrections — only "Additional", otherwise you will receive a refusal "the declaration for the period has already been accepted".
• OKED code — mandatory. Main type of activity. An empty OKED is a typical reason for failing the FLC.
• Taxpayer category, residency signs — filled out according to the organization's data.

Section "Tax Calculation"

• 910.00.001 "Income for the tax period" — mandatory, key. Total income for the half-year. The program collects it from sales and cash receipts (depending on the accounting policy — on an accrual basis). Check against the balance sheet account 6010 "Revenue from Sales". Understate — additional assessment and fine; overstate — overpay tax.
• 910.00.002 "Rate" — filled in automatically according to the Tax Code.
• 910.00.003 "Calculated tax amount" = income × rate. Filled in by calculation.
• 910.00.005 / 006 — tax distribution: half — withholding tax, half — social tax. The social tax is reduced by the amount of social contributions calculated for employees and for the sole proprietor. If social contributions ≥ half of the tax — social tax payable = 0 (it does not go negative).

Section on Employees

• 910.00.007 "Average number of employees" — mandatory, if there are employees. Zero with employees present — the FLC will not pass.
• Lines for withholding tax, pension contributions (10%), social tax (3.5%), social contributions (5%), mandatory social health insurance (3%), voluntary social health insurance (2%). The program takes them from payroll documents for 6 months. Cross-check with payrolls and balance sheets for liability accounts (3120, 3150, 3210, 3220, 3230).

Form buttons: "Fill" (rebuild data), "Check" (internal FLC), "Print", "Export" (XML for SONO/Taxpayer's Cabinet), "Send" (via 1C-Reporting).

The tax rate and the maximum income for the simplified tax regime in 2026 are set by the Tax Code of the RK and may differ from previous years; this parameter should be verified with the current version of the Tax Code and release settings — 1C automatically inserts the current rate in field 910.00.002. Everything else in this guide are stable rules for the form.

4. Detailed Example with Entries

LLP "Astana Trade", simplified tax regime, 1st half-year 2026.

Initial data:

• Income for January–June (turnover on credit 6010) = 18,000,000 ₸
• Employees — 2, salary of each 200,000 ₸/month

Income tax calculation (rate 4%):

• Calculated tax = 18,000,000 × 4% = 720,000 ₸
• Withholding tax (½) = 360,000 ₸
• Social tax (½) = 360,000 ₸

Social contributions (SC, 5%) for the half-year:

• Base for each employee = 200,000 − pension contributions 10% (20,000) = 180,000 ₸
• SC per employee = 180,000 × 5% = 9,000 ₸/month → for 2 people × 6 months = 108,000 ₸
• SC for the director-founder (minimum base 1 MZP = 85,000): 85,000 × 5% × 6 = 25,500 ₸
• Total SC = 133,500 ₸

Social tax payable = 360,000 − 133,500 = 226,500 ₸

Total payable on 910.00: Withholding tax 360,000 + social tax 226,500 = 586,500 ₸ (plus separately transferred pension contributions, social tax, mandatory social health insurance, voluntary social health insurance, SC, and withholding tax for employees).

The form 910.00 itself is a report, it does not create entries. The accrual of liabilities is documented by an operation (document "Operation entered manually" or regulated operation for tax accruals):

Deadline for submission for the 1st half-year — by August 15, payment — by August 25. For the 2nd half-year — by February 15 and February 25 respectively.

5. Types of Operations (What the Form Provides)

• Initial — submitting for the period for the first time.
• Regular — standard planned submission.
• Additional — correction of a previously submitted declaration (additional assessment/reduction).
• Additional by notification — adjustment at the request of the tax authority.
• Liquidation — upon cessation of activity/removal from registration.

6. What is Formed

• The report itself does not create entries — it collects data and prepares the declaration for the tax authority. Accounting liabilities are accrued by a separate operation (see example).
• XML file of the declaration — when clicking "Export"; it is accepted by the Taxpayer's Cabinet and SONO.
• Electronic submission — via the 1C-Reporting service directly from the form, with receipt of a protocol/notification of delivery.
• Movements in the registers of regulated reporting — a journal of submitted reports, submission statuses (accepted/rejected), version history.
• Electronic invoices and SNT are not created by form 910 — these are separate documents; however, income from issued electronic invoices must match line 910.00.001.

7. Printed Forms

• Tax Return Form 910.00 "Simplified Declaration for Small Business Entities" — printed form of the established sample by the tax authority (button "Print").
• Print with data and without data (blank form for manual filling).
• Export to XML for uploading to the Taxpayer's Cabinet / SONO.
• Print verification protocol (result of internal FLC) — convenient to attach to the archive.

8. Common Errors

• "Economic activity code (OKED) not filled in" — fill in OKED on the title page and in the organization card; without it, the FLC will not pass.
• "Income amount exceeds the maximum income for applying SNR" — you have exceeded the limit for the simplified tax regime. You need to switch to the general tax regime; the 910 declaration for this period is no longer applicable.
• "Average number of employees not specified" — if there are employees, line 910.00.007 cannot be empty; fill it in and recalculate.
• "Declaration for the specified period has already been accepted" — you are resubmitting the "Initial". Change the type to "Additional".
• "Withholding tax/social tax amount does not match the calculated amount" — social tax is manually understated (½ tax − SC) or has gone negative. Social tax cannot be negative; if SC ≥ ½ tax, set it to 0.
• FLC on submission: "invalid format of IIN/BIN" — check the organization's details (12 digits, no spaces).

9. FAQ

(see the question block below)

10. Related Documents

Based on what is filled out:

• Documents of sales, payment receipts, cash/bank statements — form income (line 910.00.001, account 6010).
• Accrual of salaries and payrolls — provide withholding tax, pension contributions, social tax, mandatory social health insurance, and voluntary social health insurance for employees.
• Tax settings and accounting policy of the organization (tax regime — simplified).

What is documented alongside / after:

• Accrual operation for withholding tax and social tax (entries Debit 7710 Credit 3120/3150).
• Payment orders / withdrawals from the current account for tax payments (Debit 3120/3150 Credit 1030).
• 910.00 for the next half-year — by the same scheme.
• If exceeding the limit — switch to the general tax regime and already declaration 100.00/200.00 instead of 910.

How to know your release

"Help" → "About the program": it indicates the platform version (8.3.x) and configuration release. Regulated reporting forms, rates, and FLC come with updates — keep the configuration up to date before submission.

This guide is prepared for "1C: Accounting for Kazakhstan", version 3.0, release 3.0.74.2.