---
title: "Reports. Regulated Report 910 Form - Regulated Report \"910 Form\" (Accounting for Kazakhstan 3.0.74.2)"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/reports-reglamentirovannyyotchet910forma-reglamentirovann-en
source: BuhGPT
---

# Reports. Regulated Report 910 Form - Regulated Report "910 Form" (Accounting for Kazakhstan 3.0.74.2)

> **TL;DR:** 1. Identification Property Value Full Name Report.RegulatedReport910Form (in BSP terms — Reports.RegulatedReport910Form ) Metadata Object Type Report (regulated, family "Regulated Reporting") Synonym Regulated report "910 form" (Simplified declaration for small business entiti

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1. Identification

Property
Value

Full Name
Report.RegulatedReport910Form (in BSP terms — Reports.RegulatedReport910Form)

Metadata Object Type
Report (regulated, family "Regulated Reporting")

Synonym
Regulated report "910 form" (Simplified declaration for small business entities)

Configuration
Accounting for Kazakhstan, ed. 3.0 (3.0.74.2)

Country/Specificity
Republic of Kazakhstan

Purpose. The "910 form" is a Simplified declaration for small business entities applying a special tax regime based on a simplified declaration. In one document, the individual income tax (IIT) on the taxpayer's income under the regime, social tax, as well as information on employees and social payments (PVP, PVPR, VOSMS, OSMS, SO, IIT at source) are calculated and declared. The report is generated based on the organization's accounting data, output in a tabular document according to the approved template, and exported in electronic format for submission to the state revenue authority (GRA).

The report contains multiple editions (from 2014 to 2025) — one for each period of validity of the corresponding edition of the form in tax legislation. When opened, the edition applicable to the selected reporting period is automatically selected.

Where to find in 1C: section "Reports" → "Regulated Reporting" → "Regulated report 910 form".
Navigation link: e1cib/list/Report.RegulatedReport910Form

Note on periodicity (version-specific, requires verification for a specific edition). The historical periodicity of the 910 form has changed: it was submitted quarterly and semi-annually. The current periodicity and submission deadline are determined by the opened edition of the form for the selected period.

2. Attributes and Data

2.1 Header Attributes

Name
Type
Mandatory
Purpose

Taxpayer
CatalogRef.Organizations
Not checked at the metadata level (mandatory in UI)
The organization for which the report is submitted. Defines the context of the accounting policy and the source of calculation data

TaxCommittee
CatalogRef.Counterparties
Not checked
The state revenue authority (tax committee) to which the report is submitted. Automatically filled based on the taxpayer's location

UnitOfMeasurement
EnumRef.RoundingRulesReporting
Not checked
Scale of displaying amounts (tenge, thousands of tenge). Affects visualization and rounding of indicators

PrecisionOfUnitOfMeasurement
xs:decimal
Not checked
Numerical coefficient related to the unit of measurement; used in rounding calculations

SignatureDate
xs:dateTime
Not checked
Date of signing the report by the responsible person; displayed in printed form

2.2 Tabular Parts

The object has no declared tabular parts (none — tabular_sections: []). All tabular data of the report (declaration rows, employee indicators, tax and contribution amounts) are stored not in structured tabular parts of the object, but in a tabular document (SpreadSheetDocument) within the corresponding edition form. Therefore, editing and calculating indicators are done through the cells of the form layout, not through the attributes of the tabular parts.

3. Forms

A total of 18 forms are available, corresponding to different editions of the legislation.

Service forms:

- MainForm — the starting form: selection of organization and reporting period, entry point. It selects the required edition based on the chosen period.

- SelectionFormFromClassifier — auxiliary form for selecting values from directories/classifiers (e.g., codes).

Forms-editions of the declaration (by years/quarters of the edition's entry into force):

Form9102014Q1, Form9102015Q1, Form9102015Q3, Form9102016Q1, Form9102016Q2, Form9102017Q1, Form9102017Q2, Form9102018Q1, Form9102019Q1, Form9102019Q2, Form9102020Q1, Form9102020Q2, Form9102021Q1, Form9102022Q1, Form9102023Q1, Form9102024Q1, Form9102025Q1.

Each such form contains a tabular document with the layout of the approved form 910.00 of the corresponding edition, handlers for filling indicators, and exporting in electronic format.

Key form for the user: the edition is selected by period. For periods in 2025, Form9102025Q1 is opened. As of 2026, the current edition (appearance of a separate form for 2026) should be checked according to the version of the configuration — in the absence of a special edition for 2026, the last available one (Form9102025Q1) is used.

4. Key Module Procedures

No separate BSL-evidence for the object's modules is attached, so below are typical handlers of this type of object (regulated report BK 3.0). Specific names/lines should be clarified according to the modules of the edition forms.

Object module / report manager module:

- OnReadingDataFromAnotherVersionOfSettings / initialization of attributes — setting the organization, tax committee, unit of measurement by default.

- Procedures for writing/reading report indicators in the regulated reporting storage (saving options, versions).

Module of the edition form (e.g., Form9102025Q1):

- OnCreatingOnServer — building a tabular document according to the layout, setting cell availability, substituting header attributes.

- Fill / FillReportServer — auto-filling declaration indicators based on accounting data: income under the special regime, IIT/social tax under the simplified regime, number and income of employees, amounts of PVP, PVPR, VOSMS, OSMS, SO, IIT at source.

- Recalculate / cell event handlers — recalculating total rows upon manual adjustment.

- Check / CheckFilling — control of the correctness of indicators (control ratios of the form).

- ExportToFile / GenerateExportFile — generating electronic XML/structure for submission to GRA (SGDS/IS).

- Print — outputting the printed form of the declaration.

5. Generated Data, Movements, and Accounts Used

Important: the regulated report is not an accounting document. The object Report.RegulatedReport910Form does not conduct or generate movements in accounting registers, accumulation, and information. It only reads already formed accounting data and fills in the declaration indicators.

The source of data is transactions and registers formed by other objects (sales documents, payroll accruals, payments). According to the typical chart of accounts of the RK, the following accounts are related to the indicators of the 910 form:

Account
Name
Role in the report data

6010
Income from sales of goods and services
Base income under the special regime (taxable object under the simplified regime)

7010
Cost of goods and services sold
Formation of financial result (for reference)

1210
Short-term accounts receivable from customers
Settlements on sales

1030
Cash in current bank accounts
Actual income receipts

1330
Goods
Accounting for inventory

3310
Short-term accounts payable to suppliers
Settlements with suppliers

3130
VAT payable
Accounting for VAT (for VAT payers; VAT rate in RK for 2026 — 16%)

Calculation norms of the RK (2026) applied when filling in indicators:

- MPR = 4,325 ₸, MZP = 85,000 ₸.

- Tax under the simplified declaration (910 form) — 3% of income, distributed between IIT and social tax.

- Social tax — 6% (reduced by the amount of social contributions).

- PVP — 10% (ceiling base — 50 MZP = 4,250,000 ₸/month).

- PVPR — 3.5%; VOSMS — 2%; OSMS — 3%; SO (social contributions) — 5%.

- IIT at source (for employees): 10% up to 8,500 MPR of annual income and 15% above; basic tax deduction for IIT — 30 MPR per month, not more than 360 MPR per year.

Indicators for employees (PVP, PVPR, VOSMS, OSMS, SO, IIT at source) are transferred to the 910 form from the payroll calculation subsystem; the report aggregates them but does not accrue.

6. Related Objects and Input on Basis

- Directory "Organizations" — source of the attribute Taxpayer and accounting policy.

- Directory "Counterparties" — source of the attribute TaxCommittee (state revenue authority).

- Enumeration "RoundingRulesReporting" — unit of measurement/rounding of amounts.

- Regulated reporting storage (general subsystem BK 3.0) — saving options, versions, and exports of the report.

- Source documents for data: sale of goods/services, receipt of payment, payroll and tax accruals — their transactions and registers form the indicators of the declaration.

- Electronic documents: not directly related to the 910 form, but in the accounting framework of the RK, ESF (IS ESF) and SNT are used for documenting sales; they affect the accounting data from which income is derived.

Input on basis: for the regulated report, the "input on basis" mechanism is not applied — filling is performed by the "Fill" command from accounting data, not by input from the source document.

7. Extension Points

- Configuration extensions — borrowing forms of editions and overriding handlers Fill, Check, ExportToFile through &Instead/&Before/&After for fine-tuning filling algorithms and control ratios.

- Adding a new edition of the form when legislation changes — creating a form Form910<Year>Q<N> with a new layout and logic for selection by period in MainForm.

- Updating norms (MPR, MZP, rates, limits) — usually moved to registers of information/constants of the regulated reporting and payroll subsystems; when updating the year, it is sufficient to update this data without changing the object.

- Overriding export — adapting the format of electronic submission to the requirements of GRA (XML structure/export file).

Requires verification (version-specific): the presence of a separate edition of the form for 2026, the current periodicity of submission, and the exact format of electronic export — depend on the version of configuration 3.0.74.2 and subsequent updates.

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