1. Identification
| Parameter | Value |
|---|---|
| Object Type | Catalog |
| Name | TypesOfExpensesTaxAccounting |
| Full Name | Catalog.TypesOfExpensesTaxAccounting (Catalogs.TypesOfExpensesTaxAccounting) |
| Synonym | Types of expenses in tax accounting (no separate synonym defined in metadata) |
| Configuration | Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 |
| Hierarchy | Hierarchical (groups and elements) |
| Main Representation | Name |
Purpose. The catalog is intended for classifying the organization's expenses in the tax accounting of the Republic of Kazakhstan. Its values are used by accountants and tax specialists for the correct reflection of expenses when calculating corporate income tax (CIT). The hierarchical structure allows for the systematization of types of expenses by categories (for example, "Deductible", "Non-deductible", "Regulated"). The key practical meaning is the separation of expenses into fully deductible and regulated (deductible within legally established limits). Frequency of use — when setting up accounting policies, filling out expense documents, and forming tax registers for CIT.
Where to find in 1C: section "Enterprise" → "Types of expenses in tax accounting".
Navigation link: e1cib/list/Catalog.TypesOfExpensesTaxAccounting
2. Attributes of Header and Table Parts
2.1 Header Attributes
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| Regulated | Boolean (xs:boolean) |
Not checked (DontCheck) | Indicates that the expense relates to regulated expenses, which have limitations on the amount deductible in tax accounting according to the legislation of the RK. Affects the order of reflecting the expense in tax registers and the calculation of CIT: for such expenses, the deduction is limited to the established norm, and the excess amount is excluded from deductions. |
Standard attributes of the catalog (implicitly present, defined by the platform):
- Code — code designation of the type of expense;
- Name — textual description of the type of expense;
- Parent — reference to the group for hierarchical organization;
- DeletionMark, Predefined — service attributes of the platform.
2.2 Table Parts
Table parts are absent. The catalog has a simple structure with a single specific attribute "Regulated".
3. Forms
The catalog contains a complete set of standard forms:
| Form | Purpose |
|---|---|
| ElementForm | Main form for creating and editing an element of the catalog (key form for the user): name, parent, "Regulated" flag. |
| GroupForm | Creation and editing of groups in the hierarchy of types of expenses. |
| ListForm | List of all types of expenses with hierarchy and the possibility of bulk changes. |
| SelectionForm | Selection of an element when filling out the attributes of documents and registers. |
| SelectionGroupForm | Selection of a group in the hierarchy. |
4. Key Procedures of Modules
The attached evidence does not include the program code (BSL) of the forms and manager module — there is usually no specific business logic in the modules of this catalog. For a catalog of this structure, standard platform handlers are characteristic, which may be present in the configuration:
- ManagerModule.GetSelectionForm / FormRetrievalProcessing — controls which form opens in a specific context (element/group/selection).
- ElementForm.OnCreateOnServer — initial setup of the availability of attributes (for example, visibility/accessibility of the "Regulated" flag).
- ListForm.OnCreateOnServer — setup of conditional formatting and selections of the list.
- FillingProcessing (object module) — setting default values when interactively creating a new element.
Requires verification: the presence of overridden logic in the specific assembly 3.0.74.2 (selection handlers, programmatic filling) — depends on the delivery and is not confirmed by the attached evidence.
5. Posting and Movements
The catalog is not a document and is not posted — it does not generate its own postings and movements in registers. It is a classifier, the values of which are used in documents and registers of tax accounting.
The role of the catalog in the accounting circuit:
- The value "Type of expense in tax accounting" is substituted in documents reflecting costs (receipt of services, advance reports, write-off of materials, etc.) and participates in the analytics of tax accounting registers for CIT.
- For expenses with the established Regulated flag, the system applies a limitation when forming tax registers and the declaration for CIT: the amount within the norm is accepted for deduction, and the excess is excluded from deductions.
Related postings according to the standard chart of accounts of the RK are formed not by the catalog itself, but by expense documents, in the attributes of which the type of expense is indicated. Examples for the conditions of RK 2026 (VAT 16%, tenge ₸):
| Business Operation | Debit | Credit |
|---|---|---|
| Receipt of goods from the supplier | 1330 "Goods" | 3310 "Accounts payable to suppliers" |
| VAT allocated on acquisition (16%) | 1420 "VAT to be refunded" | 3310 |
| Sale to the customer (income) | 1210 "Short-term accounts receivable from customers" | 6010 "Income from sales" |
| VAT accrued to be paid (16%) | 1210 | 3130 "VAT payable" |
| Cost of goods sold written off | 7010 "Cost of goods sold" | 1330 |
| Payment from the customer | 1030 "Cash in current accounts" | 1210 |
It is at the stage of forming the expense part of the CIT declaration that the analytics "Type of expense in tax accounting" and the attribute "Regulated" determine whether the expense reduces taxable income fully or within the normative limits.
Electronic documents (ESF in the ESF IS, STS) are issued by sales/receipt documents and are not directly related to this catalog.
6. Related Objects and Input Based On
- Expense and receipt documents — use the type of expense as analytics for tax accounting (receipt of goods/services, advance reports, write-offs, other expenses).
- Tax accounting registers for CIT — accumulate amounts by types of expenses; for regulated expenses, the limit calculation is applied.
- Accounting policy (tax accounting) — settings for compliance of types of expenses with deduction rules.
- Regulated reporting for CIT — final distribution of deductible/non-deductible/regulatory expenses.
Input Based On. For the catalog, input based on is not provided (standard behavior of a classifier). Elements are created manually in the list or selected in documents.
7. Extension Points
- Adding attributes through extension — for example, additional classification attributes or tax reporting line codes without changing the standard configuration.
- Additional attributes and information (the "Properties" mechanism) — allow for expanding analytics without modifying metadata when the properties subsystem is connected.
- Overriding forms in the extension — modification of
ElementForm/ListForm(conditional formatting, managing the accessibility of the "Regulated" flag). - Subscriptions to events / handlers of the manager module — control the correctness of filling when recording an element.
- Programmatic filling and norms — linking specific deduction norms to regulated types of expenses through additional information registers in the extension.
When making modifications, consider the current parameters for 2026 in the RK: MRP = 4,325 ₸, MZP = 85,000 ₸, VAT rate 16%. These values are used in related calculations (including when regulating specific expenses), but are not stored in the catalog itself.