Directory "Types of Tax Accounting" (Catalogs.Types of Tax Accounting)

1. Identification

Purpose. The catalog TypesOfTaxAccounting serves as a classifier of economic operations by tax accounting characteristics within the tax accounting (TA) of the Republic of Kazakhstan. This is a service catalog of conditionally permanent classifications: its values are used by the internal mechanisms of the configuration to determine the rules of tax accounting, allocation of amounts by types of accounting, and formation of tax reporting (corporate income tax declarations, appendices for deductions and total annual income). Manual editing by users is not anticipated — the filling is supplied with the configuration and updated through updates or data exchange. The catalog has a hierarchical structure, and the Code serves as a natural key for programmatic identification of records.

Where to find in 1C. Section "Enterprise" → "Types of Tax Accounting". Navigation link: e1cib/list/Catalog.TypesOfTaxAccounting.

2. Attributes of Headers and Tabular Sections

2.1 Header Attributes

User attributes in the metadata are absent — the catalog uses only standard system attributes.

The composition of attributes is confirmed by forms (ElementForm/GroupForm contain fields Parent, Name, Code), as the section metadata.attributes is empty.

2.2 Tabular Sections

Tabular sections are absent (metadata.tabular_sections is empty).

3. Forms

The catalog contains 5 forms.

4. Key Procedures of Modules

The attached evidence does not contain the program code of the modules (BSL) — typical handlers characteristic of the service hierarchical classifier catalog of this type are provided.

Form Module (ElementForm/GroupForm):

• OnCreateOnServer — initial setup of the form: setting availability/visibility of fields, blocking editing of service predefined elements if necessary.
• OnOpen — final setup of the form on the client.
• Handlers of the command EditSelected (in ListForm) — calling typical processing of group changes of attributes of selected elements.

Manager Module (ManagerModule):

• DataSelectionProcessing — filtering/setup of selection when choosing a type of accounting from other objects.

Object Module (ObjectModule):

• BeforeSaving / CheckFillingProcessing — control of mandatory filling of Code, Name and correctness of hierarchy before saving.

Specific names and contents of procedures in the delivery 3.0.74.2 are version-specific and require verification according to the form module of the specific release if an exact signature is required.

5. Posting and Movements

The catalog is not a document and does not perform posting — it does not generate movements in registers and accounting entries. This is an analytical classifier: the elements of the catalog serve as a characteristic (value of measurement/attribute) in other objects of the configuration, which already generate movements.

An example of the typical role of the value TypesOfTaxAccounting in the chain of tax accounting in the RK (numbers and accounts — relevant for Kazakhstan in 2026):

• The sales document generates entries according to the typical chart of accounts of the RK:
  • Dr 1210 (short-term receivables from buyers) — Cr 6010 (income from sales) — for the amount of income;
  • Dr 1210 — Cr 3130 (VAT payable) — VAT at the rate of 16 %;
  • Dr 7010 (cost of sales) — Cr 1330 (goods) — for the cost.
• Payment: Dr 1030 (money in current accounts) — Cr 1210.
• Purchase from the supplier: Dr 1330 — Cr 3310 (payables to suppliers), VAT Dr 1420/Cr 3310.

The value TypesOfTaxAccounting determines which line/application of the tax reporting the amount will fall into (for example, attributing income to total annual income or attributing expenses to deductible/non-deductible when calculating corporate income tax).

Reference values for RK in 2026 (used by related mechanisms of tax accounting and calculations, not by the catalog itself):

• MRP = 4,325 ₸, MZP = 85,000 ₸;
• VAT rate — 16 %;
• Individual income tax (IIT) — 10 % up to 8,500 MRP of annual income and 15 % above;
• Basic tax deduction for IIT — 30 MRP per month, but not more than 360 MRP per year;
• Social contributions — 10 % (base ceiling 50 MZP), OPR — 3.5 %, VOSMS — 2 %, OSMS — 3 %, CO — 5 %, social tax — 6 %.

6. Related Objects and Input Based On

• No input based on — not provided for the service classifier catalog.
• Elements TypesOfTaxAccounting are used as an analytical characteristic in documents and registers of tax accounting of the configuration (sales, purchases, accrual operations, etc.), as well as in the formation of tax reporting in the RK.
• The filling of the catalog is supplied with the configuration; updating is performed through configuration updates or data exchange.
• Electronic documents of the RK (ESF via IS ESF, SNT) are generated by related documents; the classification of the type of accounting affects the correctness of reflecting operations in tax registers associated with these documents.

7. Extension Points

• Configuration extension: adding custom attributes to the catalog, refining ElementForm/ListForm, connecting event handlers of forms without removing from support.
• Subscriptions to events of objects using TypesOfTaxAccounting as analytics — for refining allocation rules by types of accounting.
• Additional attributes and information (BSP) — if necessary, marking/classifying elements by the implementer's efforts.
• Caution with filling: since the values of the catalog are supplied and participate in the algorithms of tax reporting, arbitrary addition/renaming of elements may disrupt the logic of report formation — expansion should be done through additional objects, not by editing supplied records.