Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are entering a land plot into the accounting system under the office. You open the fixed asset card (or land plot card), reach the "Land Category" field — and the list is empty or does not contain the required line. Without this category, the program will not understand which basic rate to use for calculating land tax, and the annual calculation will either not be formed or will calculate the tax incorrectly. Let's figure out what this directory is, how to fill it out once, and not return to it again.
1. Purpose
The "Land Categories" directory is a classifier of the intended use of land according to the Tax Code of the RK. The category of the plot determines the basic rate of land tax and the procedure for its calculation. The value from the directory is entered into the land plot card, and then it participates in the regulatory calculation of land tax.
The directory itself does not make any entries — it is normative reference information. However, the amounts in the tax return form 700.00 and the entries for tax accrual depend on what is selected in it.
2. Where to find
There is usually no direct item in the main menu for the directory — it is opened from the plot card or through the list of directories.
- Through the section: "Directories" (or "Fixed Assets and Intangible Assets") → block "Classifiers" → "Land Categories".
- From the plot card: "Fixed Assets and Intangible Assets" → "Land Plots" (or fixed asset card with the type "Land Plot") → field "Land Category" → selection button → "Show All".
- Navigation link 1C:
e1cib/list/Directory.LandCategories
To open directly: in 1C menu "Service" (or the "star/menu" icon) → "Go to navigation link" → paste the line above → "Go".
2a. How to find out 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 have been verified specifically on release 3.0.74.2. If you have a different release, the names of fields and paths may differ slightly.
3. How to fill out
There are few elements in this directory — equal to the number of categories from the Land Code. Usually, it is sufficient to enter those that are actually on the balance sheet once.
Open the list → click the "Create" button.
| Field | Purpose and what happens in case of error |
|---|---|
| Name (MANDATORY) | The name of the category, as in the Land Code: "Lands of populated areas", "Lands for agricultural purposes", etc. It is by this name that you will search for the category in the plot card. If you write "Land for office" instead of the category according to the code — you will not find what to relate it to later, and during the tax return check, the category will not match the purpose of the plot. |
| Code | Technical code of the element. It is filled in automatically. Do not change it manually — the category is linked to the tax calculation by the code. |
| Comment / note (if available in your release) | A free field for yourself: for example, "residential fund, rate by the decision of the Almaty maslikhat". It does not affect the calculation but helps avoid confusion between plots with different coefficients. |
There are seven categories of land according to the Tax Code of the RK that make sense to have in the directory:
- Lands for agricultural purposes.
- Lands of populated areas — these are most often where offices, warehouses, and stores are located.
- Lands for industry, transport, communication, defense, and other non-agricultural purposes.
- Lands of specially protected natural areas, health, recreational, and historical-cultural purposes.
- Lands of the forest fund.
- Lands of the water fund.
- Reserve lands.
After entering — click the "Save and Close" button. This category is then selected in the land plot card.
Practical advice: do not create duplicates. One category = one directory element. Different rates within one category (by the decision of the maslikhat, by city zones) are set not here, but in the plot card itself and in the tax settings.
4. An example with entries
Situation. An LLP owns a land plot in Almaty for an office building. Area — 800 m². Intended use — lands of populated areas.
Step 1. Directory. Create the element "Lands of populated areas".
Step 2. Plot card. In the land plot card, specify: land category = "Lands of populated areas", area = 800 m², location = Almaty.
Step 3. Rate. Take the basic rate from Article 505 of the Tax Code of the RK for lands of populated areas occupied by non-residential buildings. Suppose for this zone it is 15 ₸ per 1 m², and a coefficient of 1.5 is applied by the decision of the maslikhat.
Step 4. Calculation of the annual tax amount:
800 m² × 15 ₸ × 1.5 = 18,000 ₸ per year
Step 5. Entries when calculating tax (document "Land Tax Calculation" / regulatory operation, not the directory itself):
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Accrued land tax for the year | 7210 "Administrative Expenses" | 3160 "Other Taxes, Fees, and Mandatory Payments to the Budget" | 18,000 |
| Transferred land tax to the budget | 3160 | 1030 "Cash on Current Bank Accounts" | 18,000 |
If you select the category "Lands for agricultural purposes" in the card instead of "Lands of populated areas", the program will take a completely different basic rate (by the bonity score per hectare), and the tax amount will be incorrect. Hence the rule: the category in the directory and in the card must exactly match the act on the land.
5. Types of operations
The directory does not have "types of operations" in the usual sense — it is not a document. The role of the directory element is reduced to three scenarios:
- Classification of the plot — substitution in the land plot card (fixed asset with the corresponding type).
- Determination of the basic rate — the category specifies which section of Articles 505–508 of the Tax Code of the RK to take the tax rate from.
- Grouping for tax return 700.00 — plots in the declaration are distributed by categories.
6. What is formed when selecting a category
The directory element does not create any entries, electronic documents (ESF/SNT), or movements in the registers — it is a classifier. Land and land tax are not subject to VAT, so ESF and SNT are not relevant here.
Movements appear at the following stages, where the category already participates as a characteristic:
- Land plot card — the category is recorded in the plot's characteristics (register of information on objects taxed by land).
- Regulatory calculation of land tax — generates entries Dr 7210 Cr 3160 for the annual (or broken down by terms) amount.
- Tax return form 700.00 (land tax, land appendix) — amounts are grouped by categories.
7. Printed forms
The directory element does not have its own printed forms. Data about the category is output in printed and regulatory forms of related objects:
- Inventory card of the fixed asset (land plot) — the category is indicated in the characteristics.
- Land tax calculation (internal reference-calculation).
- Form 700.00 — tax return for land tax, transport tax, and property tax (corresponding appendix for land tax).
8. Common errors
"The field 'Land Category' is not filled" (when processing the plot card or calculating tax). → Open the land plot card and select a category from the directory. If the required line is not in the list — first create the element in the "Land Categories" directory.
"Could not determine the land tax rate" / tax calculated as zero. → The category is selected, but a basic rate or maslikhat coefficient is not set for it/plot. The rate is set in the plot card and tax settings, not in the categories directory. Check the area and rate.
Duplication of categories in the list ("Lands of populated areas" and "lands of populated areas"). → Mark the duplicate for deletion (right-click → "Mark for deletion"), reselect the correct category in the plot cards, then delete the marked one through "Administration → Deletion of marked objects".
"The element is used in ..., deletion is impossible". → The category is present in at least one plot card. First, replace it in the cards, then delete it.
The category does not match the act on the land (in the directory "agricultural purpose", in the title document — "populated areas"). → The tax amount will be incorrect. Align the category with the intended use from the act/state act on the land.
9. FAQ
Is this a document or a directory? A directory (classifier). It does not conduct anything, but only stores a list of land categories that you substitute in the plot cards.
Why is the directory empty? In the standard delivery, it may be unfilled. You enter categories as plots appear — usually, 1–2 necessary ones are sufficient.
How many categories of land are there in total? Seven — according to the Tax Code of the RK: agricultural purpose, populated areas, industry/special purpose, specially protected areas, forest fund, water fund, reserve.
Does the category affect VAT? No. The sale and ownership of land are taxed separately, VAT does not arise here, and ESF and SNT are not formed. The current VAT rate in the RK for 2026 is 16% — it does not relate to land tax.
Where is the tax rate set? Not in this directory. The basic rate is taken from Articles 505–508 of the Tax Code of the RK, and the increasing/decreasing coefficient is from the local maslikhat's decision; in 1C, they are indicated in the plot card and tax calculation settings.
Can the category be renamed? Yes, the name can be edited at any time — it does not affect the connection with the plot cards, as the connection is made by the internal code. But write the name as in the Land Code to avoid confusion.
How to delete an unnecessary category? Mark it for deletion, ensure it is not used anywhere (otherwise the program will not allow deletion), then perform "Deletion of marked objects" in the "Administration" section.
Where does the tax accrued on this category go? In the entry Dr 7210 "Administrative Expenses" Cr 3160 "Other Taxes, Fees, and Mandatory Payments to the Budget", and upon payment — Dr 3160 Cr 1030. For agricultural lands, the expense account may differ depending on the accounting policy.
Are there penalties for an incorrect category? An error in the category leads to an incorrect amount of land tax and, consequently, to additional charges and penalties on tax return 700.00. Sanctions are calculated from the amount of the tax shortfall; let us remind you that the calculated MRP for 2026 is 4,325 ₸, and penalties under the Tax Code are measured in MRP.
Is it necessary to create a category separately for each plot? No. The category is common for all plots of the same designation. One element "Lands of populated areas" is substituted for all urban plots, and differences in rates are set in the cards.
10. Related documents
- On the basis of which it is filled: title document for the land (state act, lease/sale agreement) — from it, the intended use and area are taken.
- Where it is used: card of the land plot (fixed asset), regulatory calculation of land tax, tax return form 700.00.
- Related directories: "Fixed Assets", "Land Plots", "Land Tax Rates" / tax settings, "Organizations" (for KBC and payment details).
How to find out your release: menu "Help" → "About the program" — there you will find the platform version and configuration release.
The instruction has been prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. In other releases, the names of fields and menu items may differ slightly.