--- title: "Gift Certificate Types\" reference guide — technical description (UT for Kazakhstan 3.4.5.21)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-24 canonical: https://buhgpt.kz/suraqtar/spravochnik-vidypodarochnyhsertifikatov-tehnicheskoe-opis-en source: BuhGPT --- # Gift Certificate Types" reference guide — technical description (UT for Kazakhstan 3.4.5.21) > **TL;DR:** 1. Identification Parameter Value Object type Catalog Name ВидыПодарочныхСертификатов Full name Catalog.ВидыПодарочныхСертификатов Synonym "Gift Certificate Types" Configuration Trade Management for Kazakhstan, ed. 3.4.5.21 Where to find "Service subsystems" section → "Gift ce --- 1. Identification Parameter Value Object type Catalog Name ВидыПодарочныхСертификатов Full name Catalog.ВидыПодарочныхСертификатов Synonym "Gift Certificate Types" Configuration Trade Management for Kazakhstan, ed. 3.4.5.21 Where to find "Service subsystems" section → "Gift certificate types". Navigation link: e1cib/list/Справочник.ВидыПодарочныхСертификатов Purpose. The catalog stores the classifier of gift certificate types — templates defining the rules for issuing, redeeming, and accounting for specific certificate instances. A single catalog item describes not an individual certificate, but an entire program/series: face value (or range of face values), validity period, currency, VAT rate applied when selling the certificate, and redemption behavior flags (partial/full, refund of balance, etc.). Documents for selling and redeeming certificates reference items of this catalog, while the numbered certificate instances themselves are registered separately (in gift certificate accounting registers). This is a simple (non-hierarchical) classifier catalog without its own accounting entries. 2. Header Attributes and Tabular Sections 2.1. Standard attributes Attribute Type Purpose Код (Code) String Unique item code (auto-numbering) Наименование (Description) String (150) Name of the certificate type, displayed in lists and documents ПометкаУдаления (Deletion mark) Boolean Deletion mark flag Предопределённый (Predefined) — Not used (no predefined items) 2.2. Header attributes (application-specific) Attribute Type Purpose Наименование (Description) String Commercial name of the certificate series Номинал (Face value) Number Face value of the certificate in accounting currency, ₸. For certificates with a fixed face value ФиксированныйНоминал (Fixed face value) Boolean Flag: face value is set rigidly (True) or entered at time of sale (False) Валюта (Currency) CatalogRef.Currencies Face value currency. Default — tenge (₸, KZT) СтавкаНДС (VAT rate) EnumRef.VATRates VAT rate applied when selling the certificate. In Kazakhstan 2026 — 16% (value "VAT 16%") СрокДействия (Validity period) Number Certificate validity period in days/months from the date of sale БессрочныйСертификат (Perpetual certificate) Boolean Flag indicating no validity period restriction РазрешеноЧастичноеПогашение (Partial redemption allowed) Boolean Whether the certificate can be redeemed for an amount less than the balance ВозвратОстатка (Balance refund) Boolean / Enumeration Rule for handling the unused balance (forfeited / refunded in cash / carried over) Многоразовый (Reusable) Boolean Whether the certificate can be redeemed in multiple transactions until the face value is exhausted ТипЦен / Цена (Price type / Price) CatalogRef / Number Sale price of the certificate, if different from the face value (discounted/premium certificate) Комментарий (Comment) String Free-form description of the program conditions Note. The exact set of application-specific attributes is version-specific. In release 3.4.5.21, the base set is "Description", "Face value/fixed flag", "Currency", "VAT rate", "Validity period", redemption flags. The presence of balance refund and multiple redemption fields in a specific build requires verification. 2.3. Tabular sections In the standard release, the catalog either contains no tabular sections or contains an auxiliary settings tabular section (e.g., allowed face values for a non-fixed certificate). The main accounting of instances and balances is kept in external registers, not in the item's tabular section. 3. Forms Form Purpose ФормаЭлемента (Item Form) Input/editing of certificate type parameters: name, face value, currency, VAT rate, validity period, and redemption rules. Manages field availability (e.g., the "Face value" field is blocked if "Fixed face value" is unchecked) ФормаСписка (List Form) Viewing and filtering certificate types, deletion marking, navigation to related documents ФормаВыбора (Selection Form) Selecting a certificate type in sale/redemption documents and in marketing campaign settings If specialized forms are not defined, the platform uses auto-generated ones. In the standard configuration, a custom ФормаЭлемента (Item Form) is typically implemented to manage attribute interdependencies. 4. Key Module Procedures No BSL code evidence (path:line) is attached for this object — listed below are the standard handlers typical for a classifier catalog of this kind. Specific names and the presence of procedures require verification against the form module of release 3.4.5.21. Item form module (ФормаЭлемента): - ПриСозданииНаСервере (OnCreateAtServer) — sets default values (currency = tenge, VAT rate = "VAT 16%"), configures field visibility and availability. - ФиксированныйНоминалПриИзменении (FixedFaceValueOnChange) — manages the availability/mandatory status of the "Face value" field: when the flag is unchecked, the face value is entered at the time of sale. - БессрочныйСертификатПриИзменении (PerpetualCertificateOnChange) — blocks the "Validity period" field when the certificate is perpetual. - ВалютаПриИзменении (CurrencyOnChange) — recalculates/controls amounts when the face value currency is changed. Object module (МодульОбъекта): - ОбработкаПроверкиЗаполнения (FillCheckProcessing) — validation of required attributes (name, currency, VAT rate; face value for fixed face value type). - ПередЗаписью (BeforeWrite) — data normalization (prohibiting zeroing of face value for fixed type, checking validity period correctness). Manager module (МодульМенеджера): - Possible export functions for retrieving certificate type parameters, used by sale/redemption documents (e.g., ПолучитьСтавкуНДС (GetVATRate), ПолучитьНоминал (GetFaceValue)). 5. Posting and Movements The ВидыПодарочныхСертификатов catalog does not generate its own movements or postings — it is a classifier. Accounting and turnover movements are generated by documents that reference the catalog item. Below is the standard logic for certificate turnover with account references from the standard chart of accounts for Kazakhstan. 5.1. Selling a certificate (customer advance) Selling a gift certificate is essentially receiving an advance payment: the organization has accepted money, but the obligation to deliver goods has not yet been fulfilled. Transaction Debit Credit Comment Receipt of funds 1030 (cash in current accounts) / cash register 1210 (settlements with customers, advances sub-account) Payment for the certificate's face value VAT accrual on advance — 3130 (VAT payable) At a rate of 16%: from an amount of 10,000 ₸, VAT of 10,000 × 16 / 116 ≈ 1,379.31 ₸ is allocated Sales revenue (6010) is not recognized at the time of certificate sale — until the goods are actually shipped. Registers: movements in gift certificate accounting registers (registration of the issued instance, its face value, term, and balance), as well as settlements and VAT (register for generating ESF). 5.2. Redeeming a certificate (sale of goods) When purchasing goods with a certificate, an actual sale occurs: the advance is credited toward payment. Transaction Debit Credit Comment Revenue recognition 1210 (advance offset) 6010 (sales revenue) For the amount of sale Cost of goods sold 7010 (cost of goods sold) 1330 (goods) Write-off of sold goods VAT on sale — 3130 (VAT payable) 16% of taxable turnover; previously accrued VAT on the advance is offset Registers: reduction of certificate balance in the gift certificate accounting register, cost of goods sold, sales, and settlements movements. 5.3. VAT calculation example (Kazakhstan 2026, 16% rate) A certificate with a face value of 43,250 ₸ (= 10 MCI at MCI 4,325 ₸): - VAT amount included in the face value: 43,250 × 16 / 116 = 5,965.52 ₸; - amount excluding VAT: 43,250 − 5,965.52 = 37,284.48 ₸. 5.4. Electronic documents For sales transactions processed through certificate redemption, an ESF (electronic invoice, ESF IS) is generated, and for the movement/sale of traceable goods, an SNT (accompanying waybill for goods) is generated. The VAT rate on the ESF is 16%. Accounting standards for Kazakhstan 2026 for calculation context: MCI = 4,325 ₸, MMW = 85,000 ₸. For payroll transactions (not related to certificate turnover, provided for reference): individual income tax 10% (15% above 8,500 MCI of annual income), standard deduction 30 MCI/month (no more than 360 MCI/year), mandatory pension contributions 10% (base cap of 50 MMW), employer pension contributions 3.5%, mandatory social health insurance contribution (employee) 2%, social health insurance contribution (employer) 3%, social contributions 5%, social tax 6%. 6. Related Objects and Creation Based On Objects that reference this catalog: - Certificate sale documents (KKM receipt / sale with payment type "Gift certificate"). - Certificate redemption documents when paying for goods. - Gift certificate accounting registers (balances, turnovers, terms). - Marketing campaign and loyalty rule settings, where the certificate participates as a means of payment. Objects used by this catalog: - Catalog.Currencies — face value currency. - Enum.VATRates — VAT rate at time of sale. - (optional) Catalog.PriceTypes — sale price different from the face value. Creation based on. For a classifier catalog, creation based on another document is typically not provided: the item is created manually when configuring the certificate program. The reverse scenario — selecting a certificate type when creating/processing sale and redemption documents. 7. Extension Points - Configuration extension: adding attributes (e.g., linking to sales points, sales channel, restrictions on redemption item range) without removing the object from support. - Event subscriptions: object's ПередЗаписью / ПриЗаписи (BeforeWrite / OnWrite) — for additional rule validation (validating face value range, prohibiting VAT rate changes for an already-used type). - Overridable modules: moving redemption business rules (partial redemption, fate of the balance) to a common overridable module for customization without modifying standard documents. - Additional attributes and information (properties mechanism): marketing attributes of the series without metadata modification. - Item form: extending ПриИзменении (OnChange) handlers for new attribute interdependencies. For any modifications, adhere to values current for Kazakhstan 2026 (VAT rate 16%, currency — tenge) and do not carry over standards from other countries. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_