Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are closing the year and preparing the corporate income tax declaration — form 100.00. And suddenly you see: an expense of 700,000 ₸, which should definitely go to deductions, did not make it to the declaration. Or conversely — excessive representative expenses reduced taxable income, although they should not have. You open the expense article, document, or tax accounting register — and hit the field "Type of tax accounting." This directory determines which line of the declaration the amount will fall under. Let's break it down in simple terms.
1. Purpose
The directory "Types of Tax Accounting" is a classifier for tax accounting under the corporate income tax (CIT). Each element tells the program how to interpret the amount for tax purposes: it is income, a deduction, a non-taxable item, a permanent or temporary difference. The selected type of accounting determines whether the amount will appear in form 100.00 and which specific line it will go to.
2. Where to find
The directory is service-related, so it is not in the main menu sections — it "hides" in the tax accounting settings.
- Through settings: section "Main" → "Settings" → "Accounting Policy (Tax Accounting)" and related classifiers; or "Operations" → "Tax Accounting" depending on the subsection.
- Through selection in attributes: the field "Type of tax accounting" appears in expense articles, other income/expense articles, and tax accounting documents — it can be opened with the selection button.
- Direct navigation (the fastest way): "Service" / "Functions for Technical Specialist" → "Go to Navigation Link" and paste:
e1cib/list/Directory.TypesOfTaxAccounting
A list of all types of tax accounting in your database will open.
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 the platform version (for example, 8.3.24) and configuration release — it should say "Accounting for Kazakhstan, version 3.0 (3.0.74.2)." Everything described below pertains specifically to this release; in other versions, the set of predefined elements may differ.
3. How to fill out
Most elements of the directory are supplied with the configuration (predefined) — they do not need to be created, as they are already linked to the lines of the declaration. Your task is most often to correctly select the necessary element in the expense or income article, rather than to create a new one. But if you create an element manually, the fields are as follows:
| Field | Purpose and what happens in case of error |
|---|---|
| Name (mandatory) | What the element is called in selection lists. If you name it unclearly, you won't understand what to select in the expense article later, and the amounts will go astray. |
| Code | Internal code of the element. Assigned automatically. No need to duplicate manually. |
| Group (parent) | Position in the hierarchy: income, deductions, differences. If you place a deduction in the income group, you will get visually confused, but it does not affect the calculation; it is the type that matters, not the folder. |
| Comment | Free explanation — what and why it was created. An empty field does not pose any risk, but it will save you from questions in a year. |
The key point: the type of tax accounting does not work on its own, but as a characteristic in another object. You specify it:
- in the expense article — to ensure the expense is included (or not included) in deductions;
- in the other income and expense article — to ensure other income appears in the correct line;
- in tax accounting documents and adjustments.
⚠️ The only thing you should double-check in your release is the exact composition of predefined elements and their linkage to the lines of form 100.00: the set of declaration lines periodically changes along with the updates of reporting forms.
4. An analyzed example with entries
Situation. LLP on the general taxation system, VAT payer. On March 15, 2026, sold a batch of goods to a customer for 1,160,000 ₸ including VAT. The cost of goods is 700,000 ₸. The VAT rate in 2026 is 16%.
Breakdown of the amount:
- Base (income) = 1,000,000 ₸
- VAT 16% = 160,000 ₸
- Amount payable = 1,160,000 ₸
Entries when processing "Sale of Goods and Services":
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Income from the sale of goods |
| 1210 | 3130 | 160,000 | VAT payable (16%) |
| 7010 | 1330 | 700,000 | Cost of goods written off |
How "Type of Tax Accounting" works here:
- Income of 1,000,000 ₸ (account 6010) receives the type of tax accounting "Income from the Sale of Goods" → line 100.00.001 of the declaration.
- Cost of goods 700,000 ₸ (account 7010) receives the type of tax accounting "Deductions for Sold Goods" through the expense article → deductions section of form 100.00.
What if the type is specified incorrectly. Suppose the cost mistakenly received a type of accounting that does not relate to deductions. Then taxable income will be overstated by 700,000 ₸, and CIT at a rate of 20% will be overstated by 140,000 ₸ extra. This is why the type of tax accounting is checked before submitting the declaration, not after.
VAT of 160,000 ₸ does not participate in this logic — it is accounted for separately, in the VAT declaration (form 300.00), and does not affect CIT.
5. Types (groups) of elements
The directory combines several semantic groups — essentially these are "types of operations" of the classifier:
- Income — income from sales, other income, income from exchange rate differences, etc. (lines 100.00.00X of the "Total Annual Income" section).
- Deductions — cost of goods sold, expenses for sold goods, employer expenses, deductions for fixed assets.
- Expenses not deductible — excessive representative expenses, fines to the budget, unjustified expenses (do not reduce CIT).
- Permanent and temporary differences — amounts where accounting and tax records diverge permanently or for a period.
- Service / other — technical types for internal adjustments.
6. What is "formed" when using
The directory is not a document, it does not post or create entries by itself. Entries are formed by documents (sales, receipts, month-end closing), and the type of tax accounting only sets the tax characteristic of the amount. Through it, the amount gets into:
- the tax accounting registers for CIT (registers of total annual income and deductions);
- the final declaration 100.00, which is compiled based on these registers.
Electronic documents (ESF in the ESF IS, SNT) are issued from sales/receipts documents and do not depend directly on this directory — they are linked to VAT and the movement of goods, not to the CIT classifier.
7. Print forms
The directory does not have its own print forms — it is a classifier. From its list, only the standard print of the list is available (button "More" → "Print List"), to export the list of types to a table or for printing. The results of the types of accounting are seen in print forms that rely on them: CIT declaration (form 100.00) and tax accounting registers.
8. Common mistakes
"The field 'Type of Tax Accounting' is not filled out" — when trying to post a document or save an expense article. Open the article and select the appropriate type from the directory. An empty field leaves the amount "outside" of tax accounting.
The expense did not make it to deductions. The type of accounting selected in the expense article does not relate to deductions (for example, "Expenses not deductible"). Correct the type in the article and repost the documents of the period or repeat the month-end closing.
"Cannot delete predefined element." Predefined types of accounting cannot be deleted — they are needed for form 100.00. If the element is unnecessary, simply do not use it; you can only mark for deletion those created manually.
The amount went to the wrong line 100.00. The reason is almost always in the expense/income article, not in the directory itself. Check which type of tax accounting is specified in the article, correct it, and reformulate the declaration.
Duplication of types. Someone created their own "Income from Sales" next to the predefined one. Some operations went to one, some to the other. Keep the predefined one, mark the homemade one for deletion, and reassign the articles.
9. FAQ
(see below — the same questions are highlighted in the FAQ structure)
Can I create my own types of tax accounting? Technically yes, but it is almost never necessary. Form 100.00 is compiled based on predefined types. Your element risks "not linking" to any line of the declaration, and the amount will hang. First, look for a suitable ready-made type.
How does "Type of Tax Accounting" differ from an accounting account? An account (6010, 7010) is for accounting. The type of tax accounting is a parallel tax classification for CIT. The same account 7010 can yield both a deduction and a non-deductible expense — the type of tax accounting in the expense article determines this.
Why did the expense not make it to the deductions of the declaration? Most likely, the type of accounting selected in the expense article is from the group "Expenses not deductible," or the field was left empty. Change the type and repost the period.
Does the directory affect VAT? No. VAT (16% in 2026) and ESF operate separately — in declaration 300.00. Types of tax accounting work only for CIT and form 100.00.
Where exactly is the type of tax accounting selected? In expense articles, other income and expense articles, as well as in tax accounting documents and adjustments. You only configure it in the directory, but apply it in these objects.
Can I delete an unnecessary element? Predefined ones cannot be deleted, they are protected. Manually created ones can be marked for deletion, provided they are removed from all articles where they are selected.
How is the type of tax accounting related to the chart of accounts of the RK? It is not directly related. The connection goes through articles: an article has both an accounting account (for example, 7010) and a type of tax accounting. The program takes the amount from the account and distributes it in the declaration according to the type.
What to do after changing the type of accounting in the article? Repost the documents of the affected period or redo the "Month-End Closing," then reformulate the CIT declaration — otherwise, the changes will not be captured.
Does this affect individual income tax, pension contributions, social tax? No. Payroll taxes and contributions (individual income tax 10%, pension contributions 10%, social tax 6%, deduction 30 MRP) are considered their own documents. Types of tax accounting are exclusively a classifier for CIT.
10. Related documents
- Based on what it is filled: the directory is filled with the configuration supply; manually — during individual tax accounting setup.
- Where it is applied (what "is entered with its participation"): expense articles, other income and expense articles, sales and receipt documents, regulatory operation "Month-End Closing."
- What is collected as a result: tax accounting registers for CIT and corporate income tax declaration (form 100.00).
- Accounting policy (tax accounting): sets the general rules within which types of tax accounting operate.
How to find out your release
Menu "Help" → "About the Program" — there you will find the version of the 1C:Enterprise platform and the configuration release. Make sure it says "Accounting for Kazakhstan, version 3.0." If the release is older than 3.0.74.2, update — the composition of types of tax accounting and their linkage to the lines of form 100.00 are updated along with the reporting forms.
The manual is prepared for the release "Accounting for Kazakhstan" 3.0.74.2 (version 3.0). Rates and indicators — Kazakhstan, 2026 (VAT 16%, MRP 4,325 ₸, minimum wage 85,000 ₸).