1. Identification
| Parameter | Value |
|---|---|
| Object Type | Catalog |
| Name | TaxDeductions |
| Full Name | Catalog.TaxDeductions / Catalogs.TaxDeductions |
| Synonym | — (not set; displayed as “Tax Deductions”) |
| Configuration | Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 |
| Navigation Link | e1cib/list/Catalog.TaxDeductions |
| Where to find in 1C | Section “Tax Accounting” → “Tax Deductions” |
Purpose. The catalog stores and classifies types of tax deductions for individual income tax (IIT) in the Republic of Kazakhstan. It is used by the subsystem for payroll calculation and taxation of individuals to automatically apply legislatively established and user-defined deductions when calculating IIT. It contains predefined items (mandatory pension contributions, deductions for education, charity, standard deductions for disabled individuals and parents) and allows the addition of user-defined deductions. It is primarily maintained by administrators and payroll accountants in configuration mode, and less frequently when legislation changes.
The key mechanism is priorities, which determine the order of applying deductions when forming the taxable base for IIT.
Regulatory context 2026 (RK): basic tax deduction for IIT — 30 MRP per month (not exceeding 360 MRP per year), MRP = 4,325 ₸, MZP = 85,000 ₸. IIT rate — 10 % up to an annual income of 8,500 MRP and 15 % above. Specific amounts of deductions by year are stored not in the catalog itself, but in the information register TaxDeductionAmounts.
2. Attributes and Table Parts
2.1 Header Attributes
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| Priority | Number (xs:decimal) | ShowError (mandatory) | Determines the order of applying the deduction when calculating IIT. The higher the priority, the earlier the deduction is applied. Must be unique for each catalog item. |
| NotUsed | Boolean | DontCheck (optional) | Flag: the type of deduction is no longer used (canceled by legislation or the organization). Allows excluding the deduction from calculations without physically deleting the item. |
| DeductionProvision | Enumeration.DeductionProvisionTypes | ShowError (mandatory) | Mechanism of providing the deduction: fixed amount, percentage of income, based on calculated contributions, etc. Determines the algorithm for calculating the deduction amount. |
| ContributionType | Catalog.TaxesFeesContributions | DontCheck (conditionally mandatory) | Reference to the type of contributions (e.g., OPE, OMS/VOOMS) for which the deduction is provided. Mandatory if DeductionProvision = “Based on calculated contributions”. |
| DeductionLimit | Number (xs:decimal) | DontCheck (optional) | Deduction limit in MZP, applicable until 2019. Retained for historical data and compatibility. |
| ProvisionPeriod | Enumeration.DeductionCalculationPeriods | ShowError (mandatory) | Frequency of provision: monthly, annually, one-time, etc. Affects the algorithm for accumulating and applying the deduction in calculation documents. |
Standard attributes of the catalog: Name (used as the main representation of the deduction), Code, DeletionMark, Predefined.
2.2 Table Parts
The catalog does not contain table parts. All information about the deduction is stored in the header attributes. Detailed amounts of deductions by year (in MRP, MZP, or tenge — for example, 30 MRP/month basic deduction in 2026) are stored in a separate information register TaxDeductionAmounts, which can be navigated from the item form (command/button InformationRegisterTaxDeductionAmounts).
3. Forms
| Form Name | Purpose | Note |
|---|---|---|
| ElementForm | Form for editing a single deduction | Key form for the user. Fields: Name, DeductionProvision, ContributionType, ProvisionPeriod, DeductionLimit, NotUsed. Contains a command to navigate to the deduction amounts register. |
| ListForm (standard) | List of deductions with filtering and grouping | Main entry point e1cib/list/Catalog.TaxDeductions. Allows filtering by NotUsed, sorting by priority. |
| SelectionForm (standard) | Selecting a deduction from other objects | Used when selecting the type of deduction in the settings for accruals/deductions and IIT calculation documents. |
In the evidence, only
ElementFormis described in detail;ListFormandSelectionFormare standard catalog forms generated by the platform or described in the configuration according to the standard template.
4. Key Module Procedures
The evidence with the text of the modules (BSL, path: line) is not attached. Below are standard handlers typical for a catalog of this purpose; specific names/lines should be clarified according to the code of version 3.0.74.2.
Element form module (ElementForm):
OnCreateOnServer— initial setup of visibility and availability of fields; in particular, managing the availability of the attribute ContributionType depending on the value of DeductionProvision.DeductionProvisionOnChange— when selecting the method “Based on calculated contributions”, makes the field ContributionType mandatory and visible, otherwise clears/hides it.OpenTaxDeductionAmounts(commandInformationRegisterTaxDeductionAmounts) — opens the list of the information register TaxDeductionAmounts filtered by the current deduction.
Object module (ObjectModule):
CheckFillingProcessing— control of mandatory attributes (Priority, DeductionProvision, ProvisionPeriod) and conditional mandatory ContributionType; uniqueness check of Priority.BeforeSaving— normalization of data before saving (for example, checking compatibility of the provision method and filled attributes).
Manager module (ManagerModule):
- Procedures for obtaining predefined deductions and auxiliary methods called from the IIT calculation mechanism when forming the taxable base (iterating through active deductions in order of Priority considering the NotUsed flag).
Requires verification (version-specific): exact names of procedures, their placement, and availability in the specific build 3.0.74.2 — evidence with the source code is not provided.
5. Posting and Movements
The catalog is not a document and does not perform postings — it does not generate its own postings and movements in registers. It is a normative reference object (NRI): it only sets rules for applying deductions.
Actual movements occur in payroll calculation documents / IIT accruals, which reference the items TaxDeductions. When calculating IIT, the mechanism:
- Selects active deductions (
NotUsed = False) and orders them by Priority. - For each deduction, based on DeductionProvision and data from the register TaxDeductionAmounts, calculates the amount (for example, basic deduction 30 MRP × 4,325 ₸ = 129,750 ₸ per month; annual limit — 360 MRP = 1,557,000 ₸).
- Reduces the taxable base and calculates IIT at a rate of 10 % (and 15 % above the annual income of 8,500 MRP).
Related withholdings/contributions considered by the calculation mechanism: OPE 10 % (base ceiling 50 MZP), OPEI 3.5 %, VOOMS 2 %, OMS 3 %, CO 5 %, social tax 6 %.
Postings are generated by payroll calculation documents according to the standard chart of accounts of the RK: IIT accrual to be paid is reflected in the account for settlements with the budget for IIT (group 3120), in correspondence with accounts for liabilities to employees (3350) and expenses. The catalog TaxDeductions in these postings acts only as an analytical tool/configuration for the calculation, but not as a source of movements.
Business operations in this configuration use accounts: 1210 (short-term receivables from buyers), 1030 (cash in current accounts), 1330 (goods), 3310 (payables to suppliers), 3130 (VAT payable, rate 16 %), 6010 (revenue from sales), 7010 (cost of sales). The catalog
TaxDeductionsis not related to them and is provided only as a reference for the chart of accounts of the RK.
6. Related Objects and Input Based On
| Object | Type of Relationship |
|---|---|
| InformationRegister.TaxDeductionAmounts | Stores deduction amounts by periods (MRP/MZP/tenge); navigation from the item form. The main source of numerical values for the deduction. |
| Enumeration.DeductionProvisionTypes | Defines the method of provision (attribute DeductionProvision). |
| Enumeration.DeductionCalculationPeriods | Frequency of provision (attribute ProvisionPeriod). |
| Catalog.TaxesFeesContributions | Type of contributions for which the deduction is provided (attribute ContributionType: OPE, OMS, VOOMS, etc.). |
| Payroll calculation documents / IIT accruals | Consumers of the catalog when calculating the taxable base and IIT. |
| Settings for accruals/deductions for individuals | Reference deductions when determining the order of taxation of income. |
Input based on for the catalog is not provided (atypical for NRI). Filling is done manually or through predefined items; maintenance of amounts is carried out through the register TaxDeductionAmounts.
7. Extension Points
- Predefined items — basic deduction, deductions for OPE/OMS/VOOMS, for disabled individuals and parents. When customizing, new types are added as user-defined items to avoid conflicts with updates of standard ones.
- Attribute NotUsed — standard way to exclude an outdated type of deduction from calculations without deletion and loss of history (for example, when changing norms from 2026).
- Priority — manages the order of application; when adding custom deductions, it is important to assign a unique non-overlapping value.
- Register TaxDeductionAmounts — recommended place for entering/modifying numerical values when legislation changes (transition to 30 MRP from 2026), without changing the structure of the catalog.
- Object module handlers (
CheckFillingProcessing,BeforeSaving) — points for adding custom checks when implementing new methods of providing deductions. - Configuration extensions — preferred way to customize forms and modules without removing from support.