Catalog "Excise Tax Rates" (Catalogs.ExciseTaxRates) — Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The catalog stores current excise rates for excise goods in accordance with the tax legislation of the Republic of Kazakhstan. The elements are used as reference values when generating documents for the sale of excise goods, calculating tax liabilities, and filling out electronic invoices (ESF). The catalog is considered normative reference information and is changed relatively rarely — when rates are adjusted by government authorities. The rate values are automatically used by the electronic document management module (ESF IS, CNT).

Where to find in 1C: section "Enterprise" → "Excise Rates". Navigation link: e1cib/list/Catalog.ExciseRates

2. Attributes and Table Parts

2.1 Header Attributes

Attributes Code and Name are standard automatic attributes of the 1C catalog. The applied attribute Rate has the flag "Do not check filling" (DontCheck), so an empty value is not blocked upon recording — the correctness control lies with the user or the applied logic of consumer documents.

2.2 Table Parts

Table parts are absent. The catalog has a flat structure — each element contains exactly one excise rate.

3. Forms

The catalog contains three standard forms:

4. Key Module Procedures

The applied BSL code in evidence is not attached, so below is a typical set of handlers for a catalog of this type in configurations with managed forms. The specific composition should be clarified according to the object modules in the current version.

Object Module (ObjectModule):

• BeforeRecording(Refusal) — standard control point before recording the item; if necessary, the correctness of the Rate attribute value is checked here (recall that platform validation for filling it is disabled).
• OnCopying(CopyingObject) — initialization of values when entering by copying.
• FillingProcessing(FillingData, FillingText, StandardProcessing) — default filling when creating a new item.

Element Form Module:

• OnCreationOnServer(Refusal, StandardProcessing) — setting the availability and design of form fields.
• OnRateChange (field event handler) — recalculation/validation of the entered numerical value.

List/Selection Form Module:

• ModifySelected(Command) — calling standard processing for bulk modification of attributes for marked list items.

Requires verification (version-specific): the actual presence and content of the listed handlers in the modules of version 3.0.74.2 — the code composition may have changed between releases.

5. Posting and Movements

The catalog is a normative reference information object and is not posted: it does not generate its own postings and movements in registers. The value of the Rate attribute participates in calculations on the side of consumer documents (sale of excise goods), which generate accounting movements.

When selling excise goods, the consumer document, according to the standard logic of the configuration, generates movements using the typical chart of accounts of the RK. An approximate scheme of postings for sales (numbers are conditional, in tenge ₸):

Additionally, movements are reflected in specialized registers of tax accounting and in the ESF subsystem. The excise amount is calculated as the product of the tax base (volume/quantity of excise goods) by the value of the Rate attribute of the selected catalog item.

Current RK norms (2026), used in related calculations:

• VAT — 16 %;
• MPR — 4,325 ₸, MZP — 85,000 ₸;
• Basic tax deduction for individual income tax — 30 MPR per month, but no more than 360 MPR per year;
• IIT — 10 % up to 8,500 MPR of annual income and 15 % above;
• OPV — 10 % (base ceiling 50 MZP), OPVR — 3.5 %, VOSMS — 2 %, OSMS — 3 %, CO — 5 %, social tax — 6 %.

The excise rate is an individual value for each type of excise goods and is stored in the catalog itself, not expressed through MPR as a fixed multiplier.

6. Related Objects and Input Based On

• Documents for the sale of excise goods — use the catalog item as a reference value for the rate when calculating the excise amount.
• ESF subsystem (ESF IS) — the rate value is automatically synchronized/transferred when generating electronic invoices.
• CNT (accompanying invoices for goods) — when trading in excise goods, the rate is used to control and fill in the invoice attributes.
• Excise tax accounting registers — consume the rate value when generating tax registers and reporting.

Input based on is not provided for the catalog itself (the catalog is a source of normative reference information, not a document). The catalog item itself serves as a reference value when filling out sales documents and electronic documents.

7. Extension Points

• Handler BeforeRecording of the object module — adding custom validation for the Rate value (considering that platform validation for filling the attribute is disabled).
• Element/List/Selection Forms — extension through the "Configuration Extensions" mechanism: adding form attributes, service fields, additional design.
• Additional attributes and information (property subsystem) — if it is necessary to store the validity period of the rate, linking to the code of the HS / type of excise goods without changing metadata.
• Event subscriptions (BeforeRecording/OnRecording of the object) — integration with external rate registries or logging changes in normative reference information.
• Calculation point in consumer documents — overriding the algorithm for calculating excise in non-standard methodology (for example, combined rates).