---
title: "Catalog \"Income\" (Catalogs.Income) — Technical Description"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/spravochnik-dohody-catalogs-dohody-tehnicheskoe-opisanie-en
source: BuhGPT
---

# Catalog "Income" (Catalogs.Income) — Technical Description

> **TL;DR:** 1. Identification Parameter Value Object Type Catalog Name Income Full Name Catalog.Income ( Catalogs.Income ) Synonym Income (no separate synonym specified) Hierarchy Hierarchical (hierarchy of groups and elements) Table Parts None Configuration Accounting for Kazakhstan, edi

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1. Identification

Parameter
Value

Object Type
Catalog

Name
Income

Full Name
Catalog.Income (Catalogs.Income)

Synonym
Income (no separate synonym specified)

Hierarchy
Hierarchical (hierarchy of groups and elements)

Table Parts
None

Configuration
Accounting for Kazakhstan, edition 3.0, version 3.0.74.2

Navigation Link
e1cib/list/Catalog.Income

Purpose. The "Income" catalog is a classifier of income items for the organization. It serves to systematize and categorize types of income for accounting and tax purposes in the Republic of Kazakhstan. The values of the catalog are used in primary documents that register income transactions and are used as analytics (subaccount/measurement) for separate accounting of income by business areas and tax regimes.

The catalog supports a hierarchical structure (groups and elements), allowing income to be grouped by categories. Versioning of changes is maintained for audit and control purposes.

Where to find in 1C: section "Enterprise" → "Income". Direct access is available via the navigation link e1cib/list/Catalog.Income.

2. Attributes and Structure

2.1 Header Attributes

Name
Type
Mandatory
Purpose

ActivityType
CatalogReference.ActivityTypes
Optional (DontCheck)
Links income to a specific type of activity of the organization for separate accounting by business areas and tax planning purposes

IsTaxableObjectUnderSpecialTaxRegimes
Boolean
Optional (DontCheck)
Indicates whether this type of income is a taxable object under special tax regimes (simplified declaration, patent, etc.)

Standard attributes of a hierarchical catalog:

Name
Type
Purpose

Code
String/Number
Unique identifier of the element/group

Name
String
Representation of the income item

Parent
CatalogReference.Income
Reference to the owner group for forming the hierarchy

IsGroup
Boolean
Distinction between groups and elements

2.2 Table Parts

Table parts are absent. The catalog has a simple structure: attributes are stored only in the header of the element.

3. Forms

The catalog contains a complete set of forms for user interaction:

Form
Purpose

ElementForm
Main form for editing an element — working with a specific type of income (name, type of activity, special regime indicator)

GroupForm
Creating and editing groups of the catalog

ListForm
List of all elements and groups with the possibility of bulk changes

SelectionForm
Selecting an element of the catalog from documents and registers

GroupSelectionForm
Selecting a group of the catalog

4. Key Module Procedures

The attached evidence does not provide the text of the modules (BSL), so below are the typical handlers characteristic of catalogs of this type in 1C configurations. Specific implementations should be clarified according to the modules of the form/object of this version.

Element form module (ElementForm):

- OnCreateOnServer — initial form initialization, setting the availability of attributes, configuring conditional formatting.

- OnReadOnServer — additional configuration of the form when opening an existing element.

- Attribute change handlers (e.g., ActivityTypeOnChange) — when dependent display logic is present.

Object module (CatalogObject.Income):

- CheckFillingHandler — control of correctness before saving (for mandatory fields; in this catalog, key attributes are marked as DontCheck).

- BeforeSaving / OnSaving — service logic for saving; when versioning is enabled, the version of the object is recorded.

- FillingHandler — filling default values when creating a new element (including based on input from another object).

Manager module (CatalogManager.Income):

- Form selection procedures (GetSelectionForm, GetElementForm) — for custom form selection.

Requires verification: the presence and exact content of the listed procedures in version 3.0.74.2 — as the modules in the evidence are not attached.

5. Usage in Posting and Movements

The "Income" catalog is analytics (subaccount/measurement), not a posted document. It does not generate its own movements in the registers. The postings and records in the registers are formed by documents in which the catalog element is selected as the income item.

When reflecting sales in accounting according to the standard chart of accounts of the RK, the following postings are formed, in particular (VAT rate RK 2026 — 16 %):

Operation
Debit
Credit

Sale of goods/services to the customer (revenue)
1210 "Short-term receivables from customers"
6010 "Revenue from sales"

Accrual of VAT on sales (16 %)
1210
3130 "VAT payable"

Write-off of the cost of sold goods
7010 "Cost of sales"
1330 "Goods"

Receipt of payment from the customer
1030 "Cash in current accounts"
1210

Receipt of goods from the supplier
1330
3310 "Payables to suppliers"

Example: sale amounting to 100,000 ₸ without VAT → VAT 16,000 ₸, document to the customer for 116,000 ₸. Postings: Dr 1210 Cr 6010 — 100,000 ₸; Dr 1210 Cr 3130 — 16,000 ₸.

The catalog element "Income" serves as analytics for the income account (6010) and enters the income accounting registers used for separate accounting by types of activities and tax regimes, as well as for the formation of tax reporting (on CIT, form 100.00 and attachments).

Electronic documents of the RK (ESF through IS ESF, STS) are issued based on the same sales documents; the income item serves for classifying the recorded revenue.

6. Related Objects and Input Based On

The catalog refers to:

- Catalog.ActivityTypes — through the attribute ActivityType.

The catalog is used as analytics/value in documents and registers of sales and income accounting, for example:

- documents for the sale of goods and services (form income on account 6010);

- documents for receipts and adjustments affecting the income part;

- registers of tax accounting of income, reporting on CIT.

Input Based On. The catalog generally does not have its own "input based on" scenarios — it is filled manually or selected in documents. When creating a new element, FillingHandler may be triggered.

7. Extension Points

- Additional attributes and information (subsystem "Properties") — extending analytics on income without changing the configuration.

- Event subscriptions of the object (BeforeSaving, OnSaving) — for external control/integration logic.

- Configuration extensions — adding attributes, changing forms (ElementForm, ListForm) and handlers without removing from support.

- Versioning of objects — using the built-in change history mechanism for auditing.

- Setting up separate accounting — through the link between ActivityType and the taxable object indicator under special regimes for correct distribution of income.

Reference Values of the RK for 2026 (for calculations related to income)

Indicator
Value

VAT Rate
16 %

MPR
4,325 ₸

Minimum Wage
85,000 ₸

Basic Tax Deduction for PIT
30 MPR per month (not more than 360 MPR per year)

PIT
10 % up to 8,500 MPR annual income, 15 % above

OPV
10 % (base ceiling — 50 Minimum Wages)

OPVR
3.5 %

VOSMS / OSMS
2 % / 3 %

SO
5 %

Social Tax
6 %

Currency
tenge (₸)

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