Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have switched to a special tax regime for retail tax. You opened the tax calculation for the quarter — the program calculated 4%. However, the maslikhat of your district raised the rate to 8% for your type of activity last year. If you leave it as is, the tax return form 913.00 will be submitted with an understated amount, leading to tax arrears and penalties. To ensure that 1C calculates the tax at your rate, it needs to be entered here — in the directory "Retail Tax Rates". Let's discuss how to do this without mistakes.
1. Purpose
The directory stores the rates of the special tax regime for retail tax (STR under Article 696‑3 of the Tax Code of the RK). The basic rate is 4%, but the maslikhat has the right to increase it to 8% for certain types of activities and territories. The value from this directory is used in the quarterly tax calculation and appears in the tax return 913.00.
2. Where to find
The directory is auxiliary, so it is not in the main menu. There are three ways to access it:
- Through accounting policy: "Main" → "Organizations" → organization card → "Accounting Policy (Tax Accounting)" → on the special regime tab — link to the retail tax rate.
- Through "All Functions": "Main Menu" (icon in the upper left corner) → "All Functions" → "Directories" → "Retail Tax Rates".
- 1C navigation link (the fastest way). Copy the line below, in 1C click "Service" → "Go to navigation link" (or Ctrl+address bar), paste it and press Enter:
e1cib/list/Directory.RetailTaxRates
A list of the directory will open — here you create a new entry by clicking the "Create" button.
2a. How to find out your release
"Help" (or "Main Menu" → "Help") → "About the Program". In the opened window, you can see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is older, some fields and wording may differ — update to the current version.
3. How to fill out
You open "Create" and fill out the rate card.
| Field | Mandatory | Purpose and consequences of error |
|---|---|---|
| Name | Yes | How the rate is named in the list. Write clearly: "Retail Tax 4%" or "Retail 8% — catering". An empty field will not allow saving. An unclear name may lead to selecting the wrong rate later. |
| Tax Rate, % | Yes | Key number. Enter 4 (basic) or the value from the maslikhat's decision — up to 8. An error here = incorrect tax amount and understated/overstated 913.00. Check according to the current decision of your district. |
| Start Date / Period | Preferable | From what date the rate applies. The maslikhat changes the rate from a specific date — create a new entry, do not overwrite the old one, otherwise past quarters will be recalculated retroactively. |
| Type of Activity / OKED | When differentiated | If the maslikhat has set different rates by types of activity, linking is necessary for 1C to select the correct one. Without it, the general rate will be applied. |
| Organization | When multiple firms | Separates rates by organizations in the common database. If not filled in a multi-firm database — the rate will go to the wrong place. |
| Comment | No | Here write the number and date of the maslikhat's decision — during verification, the basis is immediately visible. |
The exact composition of the card fields in your release may differ — this is the only place that should be checked against your form; the core (Name and Rate, %) remains unchanged.
After filling out — "Save and Close". Then open the accounting policy for tax accounting and ensure that the "Retail Tax" regime is selected and this rate is applied.
4. An example with entries
Condition. LLP "Astana-Retail" under the STR for retail tax. Retail trade, the maslikhat of the district has not raised the rate — the basic 4% applies. Income from sales for the 3rd quarter of 2026 — 12,000,000 ₸.
Step 1. The directory has the rate "Retail Tax 4%", the value of the field "Rate, %" = 4. In the accounting policy, the regime "Retail Tax" is set with this rate.
Step 2. Quarterly calculation: 12,000,000 × 4% = 480,000 ₸.
Step 3. The regulatory tax calculation generates the accrual:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 7710 "Expenses for Corporate Income Tax" | 3190 "Other Taxes, Fees, and Mandatory Payments to the Budget" | 480,000 | Accrued retail tax for Q3. |
Step 4. Payment to the budget (by the 25th of the second month following the quarter):
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 3190 | 1030 "Cash in Current Bank Accounts" | 480,000 | Retail tax transferred |
Now the rate is 8%. The same income, but you are in catering, and the maslikhat raised the rate to 8%. In the directory — the entry "Retail 8% — catering", the field "Rate, %" = 8. Calculation: 12,000,000 × 8% = 960,000 ₸. The entry is the same (Debit 7710 Credit 3190), but for 960,000 ₸. The difference from the basic rate is exactly 480,000 ₸, which leads to tax arrears if the rate is not corrected.
Note: the retail tax replaces CIT/PIT and social tax, and the taxpayer under this regime is not a VAT payer — therefore, accounts 3130 (VAT) and 6010 are not present in the tax calculation itself. Sales are recognized as usual, and the tax is calculated from the total income for the quarter.
5. What rates does the directory store
The directory is not a document with "types of operations", but a storage of values. In practice, it contains:
- Basic rate 4% — by default for all under the regime.
- Increased rate up to 8% — by decision of the maslikhat (not more than twice the basic rate).
- Differentiated rates — different percentages by types of activity/OKED, if decided by the local representative body.
- Historical records — past rates with effective dates, to correctly recalculate closed periods.
6. What is generated when selecting a rate
The directory itself does not create movements and entries — this is normal, it only stores the number. It works as follows:
- Entries are generated by the regulatory tax calculation operation (in "Period Closing" / tax assistant): Debit 7710 Credit 3190 for the amount "income × rate".
- Registers. The value of the rate goes into the registers of tax accounting for retail tax and into the data for tax return 913.00.
- Electronic documents. The regime itself does not cancel ESF/SNT: if you are required to issue ESF (imports, goods from the List of Exemptions, sales to government institutions, etc.) or arrange SNT, you do this in the usual manner — retail tax does not affect this.
7. Printed forms
The directory element does not have its own printed form — there is no need to print the "rate". The final document of the regime is the quarterly tax return form 913.00 "Retail Tax Declaration", which is generated in the "Reports" → "Regulated Reports" section and already uses the rate you entered.
8. Common mistakes
"The field 'Tax Rate' is not filled in" — you are saving the card with an empty percentage. Enter 4 or the value according to the maslikhat's decision.
The program calculates 4%, but it should be 8%. Check: 1) there is an entry in the directory with 8%; 2) it is selected in the accounting policy; 3) OKED/type of activity and start date match. Most often, the rate is forgotten to be switched in the accounting policy.
"The rate cannot be more than twice the basic rate." You entered, for example, 10%. The maslikhat has the right to raise it to a maximum of 8% (twice the 4%). Correct the value.
You changed the rate directly in the old entry — and all past quarters were recalculated. Do not edit the historical rate: create a new entry with the start date, then past periods will remain untouched.
Duplicate entries — two rates "4%" without linking to date/OKED. 1C may take the wrong one. Keep one current rate, mark the extras for deletion.
9. FAQ
(see the separate Q&A block below)
10. Related documents
- On what basis you fill out: decision of the maslikhat of the district on the establishment of the retail tax rate (details — in "Comment").
- Where the rate is used: "Accounting Policy (Tax Accounting)" → regulatory operation for calculating retail tax in "Period Closing" → tax return form 913.00.
- Nearby in accounting: sales documents (generate income base), "Write-off/receipt from current account" (tax payment, Debit 3190 Credit 1030), if necessary — ESF and SNT.
How to find out your release
"Help" → "About the Program". The line with the configuration will show your version: "Accounting for Kazakhstan, version 3.0". If the numbers differ from those indicated, some screens may look different.
The manual has been prepared and verified on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Kazakhstan, 2026: MRP = 4,325 ₸, MZP = 85,000 ₸.