---
title: "Universal Tax Accounting Register in \"Accounting for Kazakhstan\": How to Collect Data for Tax Return Form 100.00"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/universalnyy-registr-nalogovogo-ucheta-v-buhgalterii-dlya-en
source: BuhGPT
---

# Universal Tax Accounting Register in "Accounting for Kazakhstan": How to Collect Data for Tax Return Form 100.00

> **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You are closing the year and sitting down with form 100.00. In the declaration, the total annual income is one figure, while in the turnover for account 6010, it is another. Or the tax authority sent a noti

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Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

You are closing the year and sitting down with form 100.00. In the declaration, the total annual income is one figure, while in the turnover for account 6010, it is another. Or the tax authority sent a notification: confirm the deductions for expenses for the quarter. Opening dozens of documents manually is pointless. You need one report that will show the amounts specifically for tax accounting — not for bookkeeping — in the required breakdown. This is the "Universal Register of Tax Accounting." It does not calculate tax for you, but provides a ready register that you will use to justify each line of the declaration before the auditor.

1. Purpose

The report generates a custom register based on tax accounting (TA) data — income, deductions, temporary differences, asset values. You set the period, groupings, and selections yourself. The result is a breakdown of the amounts included in the corporate income tax declaration (form 100.00), which can be printed or exported to Excel as a tax register.

2. Where to find

Reports → Tax Accounting → Universal Register of Tax Accounting. In some builds — through Reports → section "CIT" → Tax Accounting Registers.

Quick way: Service → "Go to navigation link" and paste:

e1cib/list/Report.UniversalTaxAccountingRegister

It is convenient to place the link in "Favorites" (star in the header) to open the register with one click.

2a. How to find out your release

Help → About the program (or the "i" icon in the upper right corner). In the opened window — platform version (for example, 8.3.24) and configuration release (you should have 3.0.74.2). If the release is lower — the composition of columns and available resources of the register may differ; check against your version.

3. How to fill out

This is a report, not a document — "filling out" here means setting up. The order is as follows.

Setup
Why and what will happen in case of an error

Period (mandatory)
Data selection boundaries for TA. For form 100.00, take the entire year (01.01.2026–31.12.2026). If you set a quarter — you will see incomplete income and will not match the declaration.

Organization (mandatory)
If there are several legal entities in the database — select the necessary one. If you leave "all" — the amounts of two companies will be summed, and the register will become meaningless.

Type of data / Accounting section (mandatory)
What to show: income, deductions (expenses), fixed assets, inventory, temporary differences. This is the core of the report — it determines the set of available indicators.

Indicators (Resources)
Amounts: TA income, TA deduction, permanent/temporary difference. If you do not check any — the register will be empty, only lines without numbers.

Groupings (rows)
By which dimensions to collect: income/deduction article, counterparty, contract, nomenclature, division. Without grouping, you will get one total line without breakdown.

Selection
Narrow the selection: specific counterparty, article, warehouse. Useful when the tax authority asks about one contract.

Formatting
Formatting of negative values, output of totals, auto-width of columns — for readability, not for amounts.

After setting up, click "Generate" (F5). With the "Settings" button (gear icon), you open the advanced mode, where groupings and selections are set manually; with the "Select option" button — saved pre-configured registers.

Save a successful setup through "Save report option" — in the next quarter, you will not have to collect it again.

4. An example with figures

Task. LLP "Astana-Trade" (VAT payer, rate 16%) sold goods for the year 2026. A TA register is needed for income from sales and for the deduction of cost of goods sold for form 100.00.

Sales operation (document "Sale of goods and services," goods sold for 1,160,000 ₸ including VAT):

- Price excluding VAT: 1,000,000 ₸

- VAT 16%: 160,000 ₸

- Amount payable: 1,160,000 ₸

- Cost of goods sold: 700,000 ₸

Accounting entries generated by the sales document:

Debit
Credit
Amount, ₸
Description

1210
6010
1,000,000
Income from sales (excluding VAT)

1210
3130
160,000
VAT payable (16%)

7010
1330
700,000
Cost of goods sold written off

Simultaneously with the accounting entries, tax accounting movements were formed: TA income for account 6010 — 1,000,000 ₸, TA deduction for account 7010 — 700,000 ₸.

What the report will show. You set up: period — 2026, organization — "Astana-Trade," type of data — "Income," grouping — by article and counterparty, indicator — "TA Amount." You generate:

Income Article
Counterparty
TA Amount, ₸

Sales of goods
Sole Proprietor "Client"
1,000,000

Total Income

1,000,000

You switch the type of data to "Deductions":

Deduction Article
TA Amount, ₸

Cost of goods sold
700,000

Total Deduction

Taxable income from this operation: 1,000,000 − 700,000 = 300,000 ₸. CIT 20% → 60,000 ₸ (for the entire year, after total income and all deductions). Note: VAT 160,000 ₸ does not enter the TA register for CIT — it is an indirect tax, it lives in declaration 300.00, not 100.00. This is why the income in the register (1,000,000) is less than the amount payable (1,160,000) exactly by the VAT — this is normal, not an error.

5. Types of operations (register options)

There are no separate "types of operations" like in the document; there are data options that it shows:

- Income — total annual TA income (accounts 6xxx).

- Deductions — expenses recognized in TA (accounts 7xxx), including cost of goods sold, sales expenses, administrative expenses.

- Fixed Assets — value balances of groups, TA depreciation.

- Inventory — movement of stocks in TA valuation.

- Temporary and Permanent Differences — discrepancies between bookkeeping and TA (deferred tax).

- Other Adjustments — carryforward losses, amounts not related to deductions.

6. What is generated during work

The report does not post and does not create entries — it only reads already existing tax accounting movements. It does not generate ESF and SCT (these are generated by sales/purchase documents). The result of the report's work:

- tabular TA register on the screen with totals and breakdowns by groupings;

- by double-clicking on the amount — breakdown down to source documents (sales, purchases, month-end closing);

- export to a file (Excel/PDF) as an attachment to the declaration.

The source of the figures is the TA movements generated by sales documents, purchase documents, advance reports, as well as regulatory operations "Month-end Closing."

7. Print forms

- Print register (button "Print") — the generated register on paper.

- Save as → Excel (.xlsx), table (.mxl), PDF — for attachment to form 100.00 and for submission to the tax authority.

- Send by email — directly from the report window.

The register does not have a separate strict form: the taxpayer has the right to maintain tax registers in any form, and this report is just such a custom register.

8. Common errors

"No indicators selected for output." The report is generated but empty. → Open "Settings," on the "Indicators" tab check at least one amount (for example, "TA Amount").

The register is empty, although the period and organization are set. → Most often, tax accounting was not maintained for these operations or "Month-end Closing" was not performed. Check: Operations → Month-end Closing — are all stages green? Without month-end closing, TA movements for cost of goods sold and depreciation are not formed.

The income in the register does not match the turnover for 6010 in the turnover report. → This is normal: the turnover report shows bookkeeping accounting, the register shows tax accounting. Discrepancy = permanent/temporary differences. Generate the data type "Differences" to see what caused the discrepancy.

Amounts are duplicated. → The organization is not specified in the selection, and there are several in the database. Specify a specific legal entity.

"Object field not found (ResourceValue)" after updating the release. → The previously saved report option refers to an outdated resource. Click "Standard settings" and recreate the option for the current release 3.0.74.2.

9. FAQ

How does the report differ from the "Turnover and Balance Sheet"? The TB shows bookkeeping. This register contains tax accounting data (for CIT): income and deductions in tax assessment, taking into account differences. The figures may legally not match.

Does VAT enter the register? No. VAT is an indirect tax, it is in form 300.00 and in separate VAT reports. Here, income is shown excluding VAT (at a rate of 16% in 2026). In the example of 1,160,000 ₸ revenue, 1,000,000 ₸ entered the register.

What period should be set for the annual declaration? The full calendar year: 01.01.2026–31.12.2026. Total annual income is calculated for the year; quarterly selection will not match form 100.00.

Why is the register empty? Either no indicators are selected, or "Month-end Closing" was not performed, or there were no tax accounting operations in the selected period. Check in order.

Can I get a breakdown down to the primary document? Yes, double-click on the amount — a list of source documents will open; from there — the actual sales or purchase document.

Does the report generate ESF or SCT? No. Electronic invoices (ESF, IS ESF) and accompanying invoices (SCT) are created by sales/purchase documents. The report only reads the totals.

How to export the register for the tax authority? "Save as" → Excel or PDF, or "Print." The form of the register is arbitrary; this is sufficient as an attachment to the declaration.

Does the report calculate CIT itself? No. It provides the basis — income and deductions. The 20% tax on taxable income is applied when filling out form 100.00; the final CIT calculation is done by the regulatory month-end closing operation and the declaration itself.

Do the changes of 2026 (MPR 4,325 ₸, deduction 30 MPR, VAT 16%) affect this register? Indirectly on the composition of the CIT register. The VAT rate of 16% changes the VAT amount but not the TA income. Deductions for individual income tax (30 MPR, but not 360 MPR for the year) and MPR 4,325 ₸ relate to payroll taxes and form 200.00, not to this register.

Will my setup be saved? Yes, through "Save report option." In the next period, you will select the option and simply click "Generate."

10. Related documents

- Data sources (where the amounts come from): "Sale of goods and services," "Receipt of goods and services," "Advance report," "Payroll reflection," regulatory operations "Month-end Closing" (cost of goods sold, TA depreciation, differences).

- Where the register data goes: regulatory report "Form 100.00" (CIT Declaration), report "Calculation certificate for CIT", reports on temporary differences and deferred tax.

- Similar in meaning: "Universal report" (for any registers, including bookkeeping), "Account analysis," "Turnover and Balance Sheet" — for reconciling bookkeeping and tax accounting.

How to find out your release. Help → About the program — there is the platform and configuration release. This instruction is relevant for "Accounting for Kazakhstan," release 3.0.74.2 (version 3.0). In other releases, the set of resources and groupings of the register may differ — check against your version.

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_