Directory "Land Categories" — Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The catalog is intended for the classification of land plots in accordance with the legislation of the Republic of Kazakhstan for tax and accounting purposes. It is primarily used when registering land plots as fixed assets and when calculating land tax. It stores land categories according to the state classifier of the RK (agricultural land, settlements, industry, specially protected natural areas, etc.). Work with the catalog is episodic — during the initial setup of land plot accounting and when changing the category of a specific plot.

2. Attributes and Table Parts

2.1 Header Attributes

2.2 Table Parts

Table parts are absent. The catalog has a flat structure without subordinate tabular data.

Standard attributes of the catalog (in addition to those listed): Reference, DeletionMark, Predefined, ThisIsGroup (not used as hierarchy in flat structure). Predefined elements in the standard delivery are filled with the classifier during the initial data filling.

3. Forms

The catalog contains three forms:

4. Key Module Procedures

In the catalog evidence, software modules (BSL) are not attached, so below are typical handlers characteristic of a catalog of this type in 1C:BK configurations. Specific lines are indicated as "form module / object module" without numbering (evidence does not contain paths path:string).

Object Module (ObjectModule):

• FillProcessing(FillingData, StandardProcessing) — pre-filling of attributes when creating a new element (for example, inheriting LandTaxType from filling data when entering from the plot card).
• CheckFillingProcessing(Refusal, CheckedAttributes) — control of filling; attributes CodeByClassifier, FullName, LandTaxType are marked DontCheck, so they do not participate in standard control (removed from CheckedAttributes).
• BeforeWriting(Refusal) — service logic before writing (if any).

Element Form Module (ElementForm):

• OnCreateOnServer(Refusal, StandardProcessing) — setting the availability/visibility of fields, conditional formatting.
• OnOpening(Refusal) — finalizing the form upon opening.

List Form Module (ListForm):

• Command handlers ChangeSelected (bulk change of attributes, for example, mass setting of LandTaxType) and Select (passing selected elements to the calling form).

Select Form Module (SelectForm):

• Command handler Select — multiple selection of categories with notification SelectValue/CloseElement.

Exact names and contents of procedures are version-specific — clarified according to the modules of the specific assembly 3.0.74.2.

5. Posting and Movements

The catalog is not a document and is not posted — it does not generate postings and movements in registers. It is a classifier of regulatory and reference information. Its impact on accounting is indirect, through objects that refer to the land category.

The land category participates in accounting chains as follows:

• Accounting for land plot as fixed asset. The land plot is registered as a fixed asset; land is not depreciated. When accepting the plot for accounting, the LandTaxType attribute is determined from the category used in calculating the land tax.
• Calculation of land tax. Based on LandTaxType (reference to Catalog.TaxesFeesDeductions), the tax base and rates are determined; the regulatory operation of tax accrual generates a posting for the accrual of liabilities to the budget.

Typical accounts of the RK (Chart of accounts "Accounting for Kazakhstan") involved in related operations with land:

Indirectly related tax parameters of the RK (current values for 2026) — applied in consumer documents, not in the catalog itself:

• VAT rate 16%; when selling a plot subject to VAT, the accrual goes to the VAT payable account (3130-group), electronic invoices (ESF) are generated (ESF IS) and, if necessary, SNF.
• MPR = 4,325 ₸, MZP = 85,000 ₸ — used in regulatory calculations, including land tax and thresholds.

Land tax (rates, basic rates per unit area) is determined by separate registers and LandTaxType; the catalog itself does not store rate values.

6. Related Objects and Input Based On

References to:

• Catalog.TaxesFeesDeductions — through the attribute LandTaxType.

Referenced by the catalog (consumers):

• Objects of land plot accounting (fixed asset / property cards), where the land category is indicated as a characteristic of the plot.
• Regulatory mechanisms for calculating land tax, using the link "plot → category → land tax type".

Input based on: not provided for the catalog (typical behavior of classifiers). Creation of elements — manually through the list/element form or loading from the classifier during initial filling.

7. Extension Points

• Configuration Extension: adding custom attributes (for example, indicator/coefficient for local land tax calculation methodology), form commands, additional attributes and information through the "Properties" subsystem.
• Additional attributes and information (BSP): connection through CharacteristicTypes.AdditionalAttributesAndInformation without changing the configuration.
• Form event handlers (OnCreateOnServer, AfterWriting) — overridden in the extension for finalizing behavior.
• Event subscriptions (BeforeWriting/OnWriting of the object) — for validating the uniqueness of CodeByClassifier or synchronization with external systems.
• Bulk operations through ChangeSelected — a point for mass filling/updating when changing the classifier.

Changes should preferably be made through the extension mechanism to maintain the ability for standard configuration updates (3.0.74.2 → higher).