1. Identification
| Parameter | Value |
|---|---|
| Object Type | Catalog |
| Name | MethodsOfIncomeTaxation |
| Full Name | Catalog.MethodsOfIncomeTaxation |
| Synonym | — (not specified) |
| Configuration | Accounting for Kazakhstan, ed. 3.0.74.2 |
| Type | Classifier catalog (non-hierarchical, non-subordinate) |
| Where to find | Section "Tax Accounting" → "Methods of Income Taxation". Direct link: e1cib/list/Catalog.MethodsOfIncomeTaxation |
Purpose. The catalog classifies methods of income taxation for individuals in the Republic of Kazakhstan. It serves as a basic analytical value in the income and withholding accounting subsystem: it is used when configuring types of accruals/withholdings, when calculating individual income tax (IIT), and also participates in the preparation of tax reporting (including form 200.00). Typical values of elements include "At the source of payment", "By declaration", "Exempt", and similar categories of income taxation.
The catalog is maintained periodically: during the initial setup of the information base and when changes occur in the tax legislation of the RK. The main users are accountants and HR specialists.
2. Header Attributes and Table Parts
2.1 Header Attributes
According to the metadata, the catalog uses only standard system attributes — user-defined attributes are not specified (attributes: []).
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| Code | String | Optional | Unique code of the taxation method. Used for identification during exchange/integration |
| Name | String | Mandatory | Human-readable name of the method (e.g., "At the source of payment", "By declaration", "Exempt") |
The absence of application attributes is typical for a listing catalog: the logic of taxation (rates, deductions, base) is implemented not in the catalog itself, but in the calculation algorithms that reference its elements as a characteristic.
2.2 Table Parts
Table parts are absent (tabular_sections: []). The structure is flat — this corresponds to the purpose of the object as a classifier.
3. Forms
The catalog contains three standard forms:
| Form | Purpose |
|---|---|
| ElementForm | Main form of the element for viewing and editing a single record. Contains fields "Name" and "Code" |
| ListForm | Key user form for the list of all elements with group editing. Contains commands "EditSelected" and context menu item "ListContextMenuEditSelected" for mass modification |
| SelectionForm | Form for selecting an element when filling out other objects (documents, catalogs) in value selection mode |
4. Key Module Procedures
The attached evidence does not provide the program code (BSL) for the modules, so below are typical handlers for this type of classifier catalog. Specific lines/paths are provided if there is a module export.
Object Module (ObjectModule):
FillProcessing(FillData, StandardProcessing)— initial initialization of a new element.BeforeSaving(Refusal)— control of the correctness of attributes before saving (checking the completeness of "Name", uniqueness if necessary).FillCheckProcessing(Refusal, CheckedAttributes)— check of the mandatory attribute "Name".
Element Form Module:
OnCreateOnServer(Refusal, StandardProcessing)— setting visibility/accessibility of form fields.
List Form Module:
- Commands
EditSelected— calling typical processing for group modification of attributes of selected list elements.
For a classifier catalog without application logic, the absence of complex procedures is characteristic: the main business logic is implemented in the income and tax calculation subsystem.
5. Posting and Movements
The catalog is not a document — it does not generate independent movements in registers and accounting entries. The catalog element serves as a value-characteristic (analytics) in income calculation algorithms, which already generate movements in accrual/payment documents.
Below is how the selected method of taxation affects the calculation according to the RK norms for 2026.
Normative Values of RK (2026)
| Indicator | Value |
|---|---|
| MPR | 4,325 ₸ |
| MZP | 85,000 ₸ |
| Basic tax deduction for IIT | 30 MPR/month (129,750 ₸), no more than 360 MPR per year |
| IIT | 10% — up to 8,500 MPR annual income; 15% — on the amount exceeding |
| OPV | 10% (base ceiling — 50 MZP) |
| OPVR | 3.5% |
| VOSMS | 2% |
| OSMS | 3% |
| SO | 5% |
| Social Tax | 6% |
| VAT Rate | 16% |
Example of the Influence of the Method "At the Source of Payment"
The salary of a resident employee for the month is 400,000 ₸.
- OPV = 400,000 × 10% = 40,000 ₸.
- VOSMS = 400,000 × 2% = 8,000 ₸.
- Base IIT = 400,000 − 40,000 (OPV) − 8,000 (VOSMS) − 129,750 (deduction 30 MPR) = 222,250 ₸.
- IIT = 222,250 × 10% = 22,225 ₸ (annual income does not exceed the threshold of 8,500 MPR, rate 10%).
With the method "Exempt", income is excluded from the IIT base, and movements for IIT are not generated.
Affected Accounts of the Standard Chart of Accounts RK
Calculations for taxes/contributions initiated by income calculation documents (the catalog itself does not make entries) affect accounts in the group 3100–3200 (liabilities for taxes and payments). For reference — other standard accounts of RK used in the configuration:
| Account | Purpose |
|---|---|
| 1210 | Short-term receivables from customers |
| 1030 | Cash in current bank accounts |
| 1330 | Goods |
| 3310 | Short-term payables to suppliers |
| 3130 | VAT payable (rate 16%) |
| 6010 | Revenue from sales |
| 7010 | Cost of sales |
6. Related Objects and Input Based On
- Types of Accruals and Withholdings — use the catalog element as a characteristic of the income taxation method.
- HR Documents and Payroll/Income Payment Documents — substitute values when calculating IIT, OPV, VOSMS, OSMS, SO, OPVR.
- Regulated Reporting — form 200.00 and related appendices use classification for grouping income and taxes.
- Electronic Documents of the configuration (ESF in the ESF IS, SNT) are not directly related to this catalog — it pertains to the income accounting for individuals, not to the turnover of goods.
Input Based On. The catalog is not a source or receiver for input based on — as a classifier, it is filled manually and selected through the SelectionForm.
7. Extension Points
- Adding Taxation Methods. New elements are entered manually through the ElementForm when changes occur in the Tax Code of the RK; there is no programmatic binding to predefined elements in the catalog.
- Configuration Extension (Extensions). Application attributes (e.g., rate, characteristic "taxable"/"exempt") can be added and forms can be redefined without removing the object from support.
- Event Handlers of the Module. Points
BeforeSaving,FillCheckProcessing,FillProcessing— for controlling input values. - Event Subscriptions. Allow intercepting the element's record for additional validation or synchronization with external systems.
- Group Modification. The "EditSelected" mechanism in the ListForm can be used/extended for mass adjustment of attributes.
Requires verification (version-specific): the composition of predefined elements and the exact binding of methods to IIT calculation algorithms may differ between releases of the 3.0.7x line — verify with the actual configuration 3.0.74.2.