Reports.RegulatedReport200Form — Declaration on Individual Income Tax and social tax (form 200.00), Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. Form 200.00 is the Declaration on individual income tax (IIT) and social tax. It is intended for the calculation and declaration of IIT withheld by the tax agent from individuals' income, social tax, as well as mandatory payments from the payroll fund: OPV, OPVR, SO, VOSMS and OSMS. The report is generated based on the organization's accounting data (payroll and HR, settlements with the budget), filled in automatically, checked by built-in controls, and exported to XML for submission to the state revenue authorities (SRC) — either directly or through the taxpayer's cabinet.

Note. In the original description the object is erroneously named "declaration on CIT". The declaration on corporate income tax is form 100.00 (РегламентированныйОтчет100Форма). Form 200.00 relates to IIT and social tax.

Periodicity. Quarterly (on an accrual basis within the year), with a final submission for the 4th quarter. Hence the presence of several form editions with the suffixes Кв1, Кв2, Кв3 — for different versions of the form that were in effect in the respective periods.

Current RK regulations for 2026 (used when filling in):

2. Header attributes and tabular sections

2.1 Header attributes

The mandatory status of all attributes is DontCheck: the platform's fill check is disabled; the completeness of data is controlled by the report's own procedures before export.

2.2 Tabular sections

The object contains no tabular sections in the metadata. The declaration data (the main form 200.00 and appendices 200.01–200.05 / internal pages) is stored in spreadsheet documents (SpreadsheetDocument) on the forms, whose structure is defined by templates. This is the typical architecture of 1C regulated reports: the declaration rows are template cells, not tabular section records.

2.3 Forms (16 pcs.)

The presence of forms with the suffixes Кв1/Кв2/Кв3 reflects the history of changes to form 200 in different reporting periods: when a period is opened, the report substitutes the form that was in effect for that quarter.

3. Forms — purpose

• ОсновнаяФорма — the only interactive entry point. The user specifies the organization, reporting period and edition, launches auto-filling from accounting data, manually corrects cells, runs the check of control ratios and the export.
• Appendix forms (2002014…2002025) — visual representations of the declaration pages as spreadsheet documents; opened by navigating from the main form. Each version (Кв1/Кв2/Кв3) corresponds to a specific form edition.
• ФормаВыбораИзКлассификатора — an auxiliary dialog for selecting codes from catalogs/classifiers, called from appendix fields.

4. Key module procedures

No BSL evidence is attached for this object. Below are the typical handlers of a 1C regulated report of this kind. The specific procedure names in version 3.0.74.2 require verification against the configuration's form/object module.

Form module (ОсновнаяФорма):

• ПриСозданииНаСервере — initialization: determining the effective form edition by period, substituting the organization/tax authority, loading saved report data, configuring conditional appearance and cell availability.
• ЗаполнитьОтчет / Заполнить (command) — collecting data from accounting sources (calculation registers for IIT, OPV, OPVR, SO, VOSMS, OSMS, social tax; data on individuals) and distributing amounts across template cells.
• ПроверитьЗаполнение / ПроверитьВыгрузку — checking mandatory fields and control ratios between the rows of the appendices and the main form.
• ВыгрузитьВФайл / СформироватьXML — generating XML according to the current SRC XSD schema, taking into account rounding (ЕдиницаИзмерения, ТочностьЕдиницыИзмерения) and ДатаПодписи.
• Печать — outputting the spreadsheet document for printing/saving.

Object module / common modules of the "Regulated reporting" subsystem:

• Procedures for obtaining the template by edition, versioning forms, integrating with the journal of regulated reports and the report data storage.

5. Posting and register records

The object is of the "Report" type (Reports.*), therefore it is not posted and does not generate records in accumulation/information registers and does not create accounting entries. Form 200.00 is a consumer of accounting data, not its source.

The report reads data that is generated by other objects during the calculation of salary and payroll taxes:

• registers for IIT, social tax, OPV, OPVR, SO, VOSMS, OSMS (calculation and accumulation registers of the "Payroll" subsystem);
• information on individuals and income types.

The entries on the basis of which the amounts for the declaration are accumulated are generated by the documents for accrual/withholding of salary and taxes. Under the typical RK chart of accounts these are, for example (illustratively):

The calculation rates when generating these amounts are per the RK 2026 norms: IIT 10 %/15 %, social tax 6 %, OPV 10 % (ceiling 50 MZP), OPVR 3.5 %, SO 5 %, OSMS 3 %, VOSMS 2 %, standard deduction 30 MRP/month (≤ 360 MRP/year). Declaration 200.00 itself merely aggregates these amounts across the appendix rows.

Accounts involved in sales/VAT (1210, 1030, 1330, 3310, 3130, 6010, 7010, VAT rate 16 %, ESF/SNT) have no relation to form 200.00 — they relate to sales accounting and the VAT declaration (form 300.00). They are given here only as a reference to the typical RK chart of accounts.

6. Related objects and entry based on

• The "Regulated reporting" subsystem — the common journal of regulated reports, data storage, the mechanism for versioning forms and exporting XML.
• Catalogs: Организации (Taxpayer), Контрагенты (Tax committee), classifiers of income codes/individual statuses.
• Enumeration ПорядкиОкругленияОтчетности (attribute ЕдиницаИзмерения).
• Data sources: documents and registers of the "Payroll and HR" subsystem (accrual of salary, taxes and contributions), settlements with the budget.
• Related regulated reports: form 100.00 (CIT), form 300.00 (VAT), form 910.00 (simplified regime) — separate objects, not interchangeable.
• Entry based on is not used for a regulated report — creation is done through the regulated reporting journal for the selected period.

7. Extension points

• Configuration extension (Extensions): borrowing forms (primarily ОсновнаяФорма) and overriding the handlers ЗаполнитьОтчет, ПроверитьВыгрузку, СформироватьXML to fine-tune auto-filling or control ratios.
• Updating forms: when SRC forms change, new editions are added as separate forms Форма200…КвN; the logic of selecting the edition by period is a customization point.
• Rounding and export: parameterization via ЕдиницаИзмерения / ТочностьЕдиницыИзмерения; custom XML formatting logic.
• Integration: transferring the generated XML to external reporting submission services (taxpayer's cabinet, SONO-compatible gateways).

Version-specific details (exact procedure names, the set of appendices and the XSD schema) require verification against the specific release 3.0.74.2 and the SRC form in effect for the reporting period.