Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have put a lathe on the balance sheet, closed the year, and sat down to calculate corporate income tax (CIT). In accounting, depreciation is 280,000 ₸, while in the CIT declaration (form 100.00, appendix 100.02), the program shows 700,000 ₸. The difference is alarming, and you start checking — and find that the machine is classified in the correct group of fixed assets, and the depreciation rate is correctly taken at 25%. All this information is taken by the program from a small directory — "Groups of Tax Accounting for Fixed Assets". If you make a mistake in it, the entire tax accounting for fixed assets will go awry: incorrect deduction, incorrect CIT base, questions during desk audits.
Let's figure out what this directory is and how to keep it in order.
1. Purpose
The directory stores groups (I–IV) of fixed assets for tax accounting according to the Tax Code of the RK and the maximum depreciation rate for each of them. This is where the program takes the percentage to calculate tax depreciation (CIT deduction) and maintains the cost balances of groups/subgroups. In accounting, you depreciate differently — these two accounts exist in parallel.
2. Where to find
- Section "FA and IA" → block "Directories and Settings" → "Groups of Tax Accounting for Fixed Assets".
- Or: "Main" → "All Functions" → Directories → Groups of Tax Accounting for Fixed Assets (if "All Functions" are enabled in the settings).
- A quick way — open directly via the navigation link. Copy it, then in 1C: "Service" (or the ⚙ menu) → "Go to navigation link" and paste:
e1cib/list/Directory.FixedAssetTaxAccountingGroups
The directory is usually pre-filled with four groups when creating a database — it is typically not built from scratch manually, but only checked and subgroups/analytics are added if necessary.
2a. How to find out your release
"Help" → "About the Program" (in the top menu, the question mark icon). In the opened window — the version of the platform (for example, 8.3.24) and configuration release (for example, 3.0.74.2). The instructions below relate to the 3.0.7x line; if you have a different release, the screen forms may differ slightly.
3. How to fill out
You open the directory item (or create it using the "Create" button). Fields:
| Field | Required | Purpose and what will happen in case of error |
|---|---|---|
| Name | Yes | How the group is named in lists and in the FA card. Write clearly: "Group I. Buildings and Structures". An empty name will not be saved. |
| Group Number (I–IV) | Yes | Key field. Determines which cost balance the asset will fall into and how depreciation is calculated: for Group I — for each object (subgroup) separately, for Groups II–IV — the overall balance of the group. If you make a mistake with the number, the asset will go to the wrong balance, and tax depreciation will be incorrect. |
| Maximum Depreciation Rate, % | Yes | Percentage from Article 271 of the Tax Code of the RK: I — 10 %, II — 25 %, III — 40 %, IV — 15 %. This is used to calculate the deduction. If you set it higher than the norm — you will overstate the deduction and understate the CIT, which is a direct violation. |
| Accounting Account / Type of FA (analytics) | Depends on settings | Links the group with the accounting account of FA and the type of asset. This is needed so that when the FA is received, the group is automatically assigned. |
| Use investment preferences / double rate | No | Flag/field for assets to which a double rate or preferences apply. Only set this if there is a real right — otherwise, you will overstate the deduction. |
| Comment | No | Your note (with a reference to the article of the Tax Code, order on accounting policy). |
The rule is simple: the group number and maximum rate must match Article 271 of the Tax Code of the RK. This is not a place for creativity — this is a classifier.
4. An example with numbers and entries
Situation. LLP "Astra" purchased a lathe in January 2026 for 3,248,000 ₸ including 16% VAT (price excluding VAT 2,800,000 ₸, VAT 448,000 ₸). The supplier sent an electronic invoice (ESF). The useful life in accounting is 10 years, method — linear.
Step 1. Classification. The lathe is classified as machines and equipment → Group II, maximum rate 25 %. In the FA card in the "Tax Accounting" section, specify the tax accounting group for FA = "Group II".
Step 2. Receipt of FA (accounting entries):
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 2410 | 3310 | 2,800,000 | Lathe received (initial cost) |
| 1420 | 3310 | 448,000 | VAT to be credited (16 %) |
| 3310 | 1030 | 3,248,000 | Payment to the supplier from the current account |
Step 3. Accounting depreciation for the year (2,800,000 ÷ 10 years):
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 8410 / 7210 | 2420 | 280,000 | Depreciation of the lathe for 2026 |
Step 4. Tax depreciation — this is where the directory works. The lathe forms a cost balance of Group II = 2,800,000 ₸. The CIT deduction for the year:
2,800,000 × 25 % = 700,000 ₸ — tax depreciation (deduction).
This does not generate any entries in accounting — this movement is only in tax registers (cost balances of FA groups) and a line in appendix 100.02 to the CIT declaration.
Step 5. Temporary difference. Accounting depreciation is 280,000 ₸, tax depreciation is 700,000 ₸. The difference of 420,000 ₸ is a taxable temporary difference. Deferred tax liability at a CIT rate of 20 %:
420,000 × 20 % = 84,000 ₸ → Debit 7710 Credit 4310.
This is the reason the directory exists: one field "25 %" turned 280,000 ₸ of accounting expense into 700,000 ₸ of tax deduction. If you mistakenly set it to 10% — you would lose 420,000 ₸ of deduction and overpay CIT.
5. Types of operations (what the directory provides)
The directory itself does not conduct operations — it is a classifier. But it directly affects operations related to fixed assets:
- Commissioning of FA — the asset is included in the cost balance of its group.
- Accrual of tax depreciation (regulatory year-end closing) — according to the maximum rate of the group.
- Repair of FA — deduction for repairs within the norm from the cost balance of the group (limits apply to groups).
- Disposal of FA — reduction of the cost balance of the group by the sale price.
- Formation of lines in appendix 100.02 of the CIT declaration.
6. What is formed when using
The directory is data, not a document, so it does not create entries, ESF, or tax registers. It influences the movements of other objects:
- Tax accounting registers for FA: cost balances of groups (subgroups) of FA, amounts of tax depreciation, amounts for repairs.
- Regulatory operations for tax accounting at year-end closing — calculate the deduction for depreciation according to the rate from the directory.
- CIT declaration (100.00), appendix 100.02 — takes groups, balances, and rates from here.
ESF and tax registers are formed in documents of sale/purchase, not in this directory; the connection with it is indirect — through the classification of the asset.
7. Printed forms
The directory-classifier does not have its own "forms". Data from it is output in the forms you print for fixed assets:
- Register of tax accounting for fixed assets (by groups, with cost balances and depreciation).
- Calculation of tax depreciation for the tax period.
- Depreciation statement for FA (accounting — for comparison).
- Appendix 100.02 to the CIT declaration (export to the taxpayer's cabinet).
8. Common mistakes
"The field 'Group Number' is not filled" — you are saving the item without specifying the group I–IV. Specify the number according to Article 271 of the Tax Code of the RK.
"The tax accounting group for FA is not filled" — when commissioning or year-end closing, the asset does not have a group specified. Open the FA card → tab "Tax Accounting" → select the group.
Tax depreciation is zero. The reason is that the maximum rate is not filled (0 %) or the asset is not included in the cost balance. Check the "Maximum Depreciation Rate" field and the fact of commissioning.
Overstated deduction amount. Someone set the rate higher than the maximum (for example, 40 % for a building). The rate in the directory cannot exceed that established for the group — return it to the legal value and re-close the year.
Asset in the wrong group. A computer is classified in Group IV (15 %) instead of Group III (40 %). Correct the group in the FA card and re-close the period — the deduction will be recalculated.
9. FAQ
How many groups of fixed assets are there in tax accounting in the RK? Four: I — buildings and structures (10 %), II — machines and equipment (25 %), III — computers and information processing equipment (40 %), IV — other fixed assets (15 %).
How does tax depreciation differ from accounting depreciation? Accounting depreciation is calculated based on the useful life and method from the accounting policy (for each object). Tax depreciation is based on the cost balance of the group and the maximum rate from this directory. The amounts are almost always different, hence the temporary differences and deferred tax.
Is it mandatory to accrue tax depreciation at the maximum rate? No. The maximum rate is the maximum. You have the right to apply a lower rate, but not a higher one. In the directory, store the maximum, and reflect the actual policy in the accounting settings.
For which group is depreciation calculated separately for each object? For Group I (buildings and structures) — each object forms a separate subgroup. For Groups II–IV, a single cost balance of the group is maintained.
What happens if you place an asset in the wrong group? The depreciation rate and the amount of deduction for CIT will change. If you understate — you will overpay tax; if you overstate — you will receive additional charges and penalties during the audit. The group needs to be corrected and the tax period re-closed.
Where does the program get 25 % for the lathe? From the "Maximum Depreciation Rate" field of the directory item to which the tax accounting group of the asset is linked. If you change the value here — the calculation will change during the next year-end closing.
Does this directory create entries or ESF? No. This is a classifier. Entries arise during receipt, depreciation, and disposal of FA; ESF/tax registers — in sale and purchase documents. The directory only sets the rate and group for tax calculation.
Can you delete or rename a group? You can rename — yes, it does not affect the calculation. It is not advisable to delete predefined groups: assets and registers refer to them, and deletion will break the links and disrupt the depreciation calculation.
How are these groups related to declaration 100.00? Cost balances of groups and amounts of tax depreciation go into appendix 100.02 of form 100.00. Correct groups and rates in the directory = correctly filled CIT declaration.
Do you need to change anything in the directory due to the transition to 2026? The depreciation rates for FA groups (10/25/40/15 %) are stable and have not changed. There is no need to specifically update the directory for 2026 — keep an eye on configuration updates if the legislation changes the rates.
10. Related objects
On what basis is it filled:
- Card "Fixed Asset" (directory of FA) — here the asset is linked to the group.
- Accounting policy for tax accounting — sets the applicable rates and method.
Where it is used:
- Document "Commissioning of FA" — includes the asset in the cost balance of the group.
- Regulatory operation for year-end closing "Calculation of Tax Depreciation for FA".
- Documents for disposal/sale of FA — reduce the balance of the group.
- CIT declaration (100.00), appendix 100.02.
How to find out your release
"Help" → "About the Program" — there you will find the version of the "1C:Enterprise" platform and the configuration release. All examples and screen forms in this manual correspond to release 3.0.74.2.
This manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. Numerical parameters are provided according to the 2026 norms: VAT 16 %, MRP 4,325 ₸, MSP 85,000 ₸, CIT rate 20 %.