Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the year. You sit down to fill out the corporate income tax return (form 100.00) and hit the line "Cost of goods sold." The sales accountant names one amount, the turnover on account 7010 shows another, while the warehouse insists that "everything adds up." Who is right? To avoid guessing, you open the Calculation Certificate for the Deduction on Sold Goods. It lays out all the arithmetic of the deduction using the classic formula "beginning balance + purchases - ending balance" and shows exactly the figure that should be included in the appendix to the declaration. This is not a document, but a report: it does not post anything, but collects data from accounting and organizes it by lines.
1. Purpose
The report calculates the amount of the deduction for the cost of sold (used) goods, raw materials, and materials for calculating corporate income tax under Article 242 of the Tax Code of the RK. Formula: Beginning inventory + Purchases during the period - Ending inventory = Deduction. The result is transferred to the appendix of the declaration 100.00 and reconciled with the turnovers on cost accounts (7010, 7110, etc.).
2. Where to find
- Section "Reports" → Group "CIT" (Taxes) → "Calculation Certificate for the Deduction on Sold Goods".
- Or through CIT Assistant: there the report is called as one of the lines in the calculation of total annual income and deductions.
- A quick way to open directly in 1C: Main Menu → "Functions for Technical Specialist" / Navigation Field → "Go to Navigation Link" and paste:
e1cib/list/Report.CalculationCertificateForDeductionOnSoldGoods
2a. How to know your release
Menu "Help" → "About the Program" (or the "i" icon in the upper right corner). In the opened window, you will see two lines: platform version (for example, 8.3.24) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The instructions below are tied specifically to release 3.0.74.2; in earlier versions, the location of menu items may differ.
3. How to fill in (set up)
This is a report, so you "fill in" not the fields of the document, but the formation parameters. Key settings:
| Parameter | Why it is needed and what will happen in case of error |
|---|---|
| Period (mandatory) | Sets the boundaries of the calculation — usually from 01.01 to 31.12 of the tax year. If you set a quarter instead of a year, the beginning and ending balances will be incorrect, and the deduction will be distorted. For the annual declaration 100.00 — only a full calendar year. |
| Organization (mandatory) | For which legal entity we are calculating. In a database with multiple organizations, an empty or incorrect field will give figures from another entity. |
| Cost accounting accounts | By default, the report takes 1310, 1320, 1330, 1340, 1350 (materials, finished goods, goods, work in progress, other inventories). If you have a non-standard chart of accounts, check that the necessary sub-accounts are included in the selection — otherwise, part of the inventory will "drop out" of the calculation. |
| Detailing / grouping | Expands the calculation by nomenclature, warehouses, or organization. It only affects the appearance of the report, not the total. |
| Show data of accounting and tax accounting | For the deduction on CIT, the column tax accounting (TA) is important. If the amounts of financial accounting (FA) and TA differ (for example, due to different valuation methods), rely on the TA column. |
Click "Generate" (button at the top of the form). The report is built based on the data in the accounts — first close the month/year and conduct regulatory operations on cost accounting, otherwise the balances will be "floating".
4. Detailed example with numbers and entries
Condition. LLP on the general taxation regime, method of inventory valuation — average. For the year 2026:
- Inventory balance on account 1330 as of 01.01.2026 — 2,000,000 ₸.
- Purchased goods for the year — 15,000,000 ₸ (excluding VAT).
- Inventory balance on account 1330 as of 31.12.2026 — 3,000,000 ₸.
Entries that generate this data throughout the year:
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Receipt of goods from supplier | 1330 | 3310 | 15,000,000 |
| Incoming VAT 16% (for reference, does not enter the deduction on CIT) | 1420 | 3310 | 2,400,000 |
| Sale to customer (income) | 1210 | 6010 | 21,000,000 |
| Accrued VAT 16% on sales | 1210 | 3130 | 3,360,000 |
| Cost of sold goods written off | 7010 | 1330 | 14,000,000 |
Deduction calculation in the report:
Beginning inventory (1330) 2,000,000
+ Purchases during the year 15,000,000
− Ending inventory (1330) 3,000,000
= Deduction on sold goods 14,000,000 ₸
The total 14,000,000 ₸ matches the debit turnover of account 7010 — which means the cost has been written off correctly and this amount will go into the appendix to form 100.00 as a deduction. VAT (2,400,000 and 3,360,000 ₸) does not participate in the calculation of the deduction on CIT — it is accounted for in declaration 300.00.
5. Types of operations (calculation options)
As with the report, there are no "types of operations" in the usual sense, but there are modes covering different situations:
- By goods — purchased goods (account 1330), the most common case in trading.
- By raw materials and materials — production: purchased and used materials (1310).
- By finished goods and work in progress — taking into account balances 1320 and 1340.
- Summary for all inventories — a single formula for all inventory accounts at once (for the total line of the declaration).
- With detailing by TA/FA — comparison of accounting and tax values of inventories to catch permanent and temporary differences.
6. What the report shows and what data it is based on
The report does not make entries and does not create electronic documents — it only reads already formed data. Sources:
- Turnovers and balances on inventory accounts (1310–1350) in terms of financial and tax accounting.
- Accumulation register "Goods in Warehouses" / "Goods Lots" — for quantitative-sum control.
- Cost data (accounts 7010, 7110), formed by the regulatory operation "Cost Calculation" when closing the month.
The result of the report is then manually or through the CIT Assistant transferred to the appendix to declaration 100.00 (lines on deductions for sold goods, works, and services). ESF, VAT, and other electronic reporting have no relation to this report — they are formed at the stage of realization.
7. Printed forms
- "Calculation Certificate for the Deduction on Sold Goods" — the main tabular form with columns "beginning", "purchases", "ending", "deduction".
- "Print" button — output to the printer.
- Saving in Excel/PDF/mxl via the "Save" button — for attachment to the tax file or transfer to the auditor.
8. Common errors
- "Period (organization) not filled in" — when mandatory parameters are empty. Fill in the period (full year) and organization and click "Generate".
- Deduction does not match the turnover of account 7010. Usually, the month is not closed or the "Cost Calculation" has not been performed. Conduct regulatory closing operations for all months of the year and re-generate the report.
- "Negative inventory balance." More was written off than received (sale "in the negative"). Check the batch accounting and the sequence of document postings through "Express Check".
- Discrepancy between FA and TA. Different valuation methods or unaccounted tax differences. Look at the TA column — it is the one that goes into the declaration, and formalize the difference in tax registers.
- VAT has "crept" into the calculation. If the receipt of goods was posted together with VAT to the inventory account (error in the receipt document), the deduction will be overstated. VAT should go to 1420, not to 1330.
9. FAQ
1. Is this a document or a report? A report. It does not post anything and is not stored in the document list — it only generates a calculation based on accounting data.
2. What VAT rate to use in 2026? For the deduction on CIT, VAT does not participate at all — the cost of goods is taken without VAT. But remember: from 2026, the VAT rate in the RK is 16%, and it should be reflected in accounting on account 1420/3130, not included in the cost of inventories.
3. What formula underlies the report? Beginning inventory of goods plus purchases (produced) during the period minus ending inventory. The difference is the deduction for sold (used) goods.
4. Where to transfer the total? To the appendix of the CIT declaration — form 100.00, section on deductions for sold goods, works, and services. It is more convenient to do this through the CIT Assistant.
5. For what period to generate? For the full tax year: from 01.01 to 31.12. Quarterly and monthly cuts for declaration 100.00 are not suitable — they will give incorrect balances at the boundaries.
6. Why is the deduction not equal to the turnover of account 7010? Most often, the month is not closed or the cost has not been calculated. Another reason is movements in inventories not related to sales (write-off of defects, shortages): they reduce the balance but go with other deductions. Close the period and re-generate.
7. Does the report consider production materials, not just goods? Yes. In the settings, you can include accounts 1310 (materials), 1320 (finished goods), 1340 (work in progress). For a manufacturing company, calculate the deduction for all involved inventory accounts.
8. What to do in case of discrepancies between FA and TA? Focus on the tax accounting column — it goes into the declaration. Formalize the difference between FA and TA as permanent/temporary and reflect it in tax registers.
9. Does the inventory valuation method affect the result? Yes. FIFO and weighted average give different ending balances, and thus different deductions. The method should match what is established in the accounting policy and be applied consistently throughout the year.
10. Can the calculation be exported for the tax authority? Yes, using the "Save" button in Excel or PDF. Attach it to the tax file along with declaration 100.00.
10. Related documents
- Based on what it is built: documents "Receipt of Goods and Services" (receipt on 1330/1310), "Sale of Goods and Services" (cost write-off 7010), regulatory operation "Cost Calculation" when closing the month.
- Where the result goes: regulated report "CIT Declaration (form 100.00)" — appendix on deductions. Relatedly used "Turnover and Balance Statement for account 1330/7010" and "Express Check of Accounting" for reconciliation.
- Nearby for VAT: sales generate ESF (IS ESF) and, if necessary, SNT — but this is a separate reporting branch (form 300.00), which does not intersect with the calculation of the deduction on CIT.
How to know your release: menu "Help" → "About the Program" — there you will find the version of the 1C:Enterprise platform and the configuration release.
The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. When updating the configuration, check for changes in form 100.00 and the chapter on CIT of the Tax Code of the RK.