Regulated Report 100 Form — Corporate Income Tax Declaration (Form 100.00), Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. A specialized object for preparing and submitting to the tax authorities of the RK corporate income tax declaration (CIT), form 100.00. Used by accountants and chief accountants to generate tax reporting for the quarter or year. The report includes the main form 100.00 and appendices (100.01–100.07), detailing total annual income, deductions, and tax adjustments. The frequency of generation is quarterly or annually, depending on the tax regime.

Where to find in 1C: section “Regulated Reporting” → “Tax Reporting” → “Regulated Report 100 Form”. Navigation link: e1cib/list/Report.RegulatedReport100Form

This is an object of type “Regulated report”: it does not generate and does not create accounting entries. Its task is to read accounting data (entries, accumulation registers, tax registers) for the period and fill out the approved printed/electronic form of the declaration. See section 5.

2. Attributes and Table Parts

2.1 Header Attributes

The key data of the declaration (numerical indicators of the form lines) are not stored in separate attributes but are serialized in the storage ReportData. This is a standard scheme for regulated reports in 1C: form layout + data area.

2.2 Table Parts

Custom table parts of the object are not defined — multi-row parts of appendices (100.01–100.07) are implemented within the areas of the tabular document and stored in ReportData.

3. Forms

A total of 13 forms are defined.

A multitude of versioned forms is a typical approach for regulated reporting: when the regulatory form 100.00 changes, a new form is added, while the previous ones are retained for adjustments and resubmissions for past periods. The selection of the required edition is performed automatically based on PeriodStart/PeriodEnd.

Requires verification (version-wise): the presence of a form for the 2025–2026 reporting period. In release 3.0.74.2, the most recent edition in evidence is Form1002024Q1; the form for changes in 2026 will be provided as a separate configuration update.

4. Key Module Procedures

Evidence by BSL code is not attached. Below are typical handlers for the regulated report of this type (object module / form modules):

• OnCreateOnServer (form) — initialization: default organization substitution, period determination, selection of the relevant versioned form by dates.
• OnReadCreateOnServer / RestoreValues — deserialization of ReportData and FormSettings from storage into the tabular document area.
• Fill (FillReport) — collection of accounting data for the period: reading entries from income/expense accounts, tax accounting registers, calculation of total annual income, deductions, and taxable income; filling lines 100.00 and appendices.
• CheckFilling / ExecuteCheckControlRatios — control of mandatory attributes (PeriodStart, PeriodEnd) and arithmetic control ratios between lines of the form and appendices.
• SaveValues / BeforeWrite — serialization of entered data back into ReportData.
• GenerateExportFile (Export) — generation of XML for submission through the operator / taxpayer's cabinet according to the approved FNO 100.00 scheme.
• Print — output of the tabular document of the declaration for printing.
• OnPeriodChange / UpdateReportForm — switching versioned edition when changing the period.

5. Data Sources, Entries, and Movements

The regulated report does not generate movements and is not conducted. It reads already formed data from primary documents. For the 100.00 declaration, the sources are the turnovers of accounts from the standard chart of accounts of the RK:

The calculation scheme embedded in the form (RK norms 2026):

• VAT rate — 16 % (considered when forming income/expenses without VAT; VAT is not included in the CIT base).
• CIT rate — 20 % for the general regime (basic); calculation: CIT = (TGI − Deductions − Losses of previous years) × 20 %.
• Indicators are rounded according to the attribute UnitOfMeasurement.

Values MPR = 4,325 ₸ and MZP = 85,000 ₸ (2026) are applied in the form where deductions/thresholds expressed in MPR are regulated. Values of individual taxes (individual income tax, pension contributions, social tax, etc.) are declared in other forms (200.00, etc.); in 100.00 they affect deductions for labor costs and taxes.

For reference — parameters of payroll taxes in RK 2026 affecting deductible expenses:

• Individual Income Tax (IIT): 10 % up to 8,500 MPR of annual income and 15 % above; basic deduction 30 MPR/month (not more than 360 MPR/year).
• Pension Contributions (PC) 10 % (base ceiling 50 MZP), Additional Pension Contributions (APC) 3.5 %, Social Health Insurance (SHI) 2 %, Mandatory Social Insurance (MSI) 3 %, Social Tax 6 %.

6. Related Objects and Input Based On

• Organizations (CatalogRef.Organizations) — taxpayer.
• Counterparties (CatalogRef.Counterparties) — receiving tax authority.
• RoundingRulesReporting (EnumRef) — unit of measurement for indicators.
• Filling data — from documents of income/expense accounting, accounting registers, and tax registers of the RK.
• Interaction with electronic documents of the RK: electronic invoice (ESF) (ESF IS) and STI — data sources for sales/purchases for reconciling indicators.

Input based on for regulated reports is not applied: the report is created from the form of regulated reporting for the selected period, not “based on” a document.

7. Extension Points

• Configuration extension: borrowing forms (for example, MainForm) and overriding handlers Fill, CheckFilling, GenerateExportFile without removing from support.
• Object module: adding custom post-processing procedures for ReportData (for example, fine-tuning appendices 100.0x).
• Attribute ExtendedSettings: standard flag for including additional formation logic — a convenient binding point for user parameters.
• New versioned form: when changing the regulatory form 100.00 (including for 2026), a new Form100YYYYQn is added with binding to the period — the mechanism is designed for expansion without breaking previous editions.
• Control ratios: an extendable set of checks before export.