Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You close the month, generate the CIT declaration — and the tax accounting "goes off the rails." There is income in accounting (AA), but the tax register for that account is empty. Or the opposite: an expense ended up in deductions even though you did not assign it there. You open the turnover sheet by the tax chart of accounts and see that some transactions were not posted to tax accounting (TA) at all. The cause is almost always the same — the program does not know which tax accounting account corresponds to your accounting account. This link is defined by the document "Setting the Correspondence of AA and TA Accounts." Until it is filled in (or if it is filled in incorrectly), 1C does not understand how to record the transaction in tax accounting in parallel.
1. Purpose
The document defines the rule: which tax accounting (TA) account corresponds to a specific accounting (AA) account. Based on this correspondence, all subsequent documents (sale, receipt, advance report, etc.) automatically generate not only postings by the accounting chart of accounts, but also movements by the tax chart. The document itself does not create Dr/Cr postings — it populates a service information register, which the other documents then "read."
2. Where to Find It
The menu depends on how your interface is configured, but the reference path is as follows:
- Section "Main" (or "Enterprise") → "Settings" → "Tax Accounting Settings" → "Setting the Correspondence of AA and TA Accounts".
- Or via "Operations" → "Routine Operations" / "Other Documents" — the document is in the list there.
The most reliable way to open the list is a navigation link. Copy it, then in 1C click "Tools" → "Go to Navigation Link" (or the link icon in the window header) and paste:
e1cib/list/Документ.УстановкаСоответствияСчетовБУиНУ
The journal of all correspondence-setting documents will open. The "Create" button — a new document.
2a. How to Find Out Your Release
"Help" → "About the Program" (or the "i" icon in the upper right corner). In the window that opens:
- platform version — for example, 8.3.24;
- configuration release — for example, "Accounting for Kazakhstan," edition 3.0 (3.0.74.2).
Check the release before cross-checking the instructions: the set of TA accounts and the composition of the tax chart are updated together with the configuration.
3. How to Fill It In — Field by Field
Header
| Field | Why it matters and what happens on error |
|---|---|
| Organization (mandatory) | The correspondence applies only to the specified organization. If you have several legal entities in the database but created the document for only one organization, TA will not be posted for the others. With a single organization the field is filled in automatically. |
| Date (mandatory) | The date from which the specified correspondence takes effect. All documents on this date and later use the new setting. If you set a later date than needed, transactions from the beginning of the period will go into TA using the old (or empty) rule. Set the date no later than the first transaction of the period for which you are configuring accounting (usually January 1 or the date accounting begins). |
| Number | Assigned automatically upon saving. Do not touch it manually. |
Tabular Section "Account Correspondence"
This is the core of the document. Each row is one "AA account → TA account" pair.
| Column | Why it matters and what happens on error |
|---|---|
| AA Account (mandatory) | The account of the accounting chart for which you set the correspondence (1210, 1330, 6010, 7010, etc.). If no account is specified, the row is "empty" and there is no correspondence. |
| TA Account (mandatory) | The account of the tax chart to which the same amount will fall in parallel. Make a mistake in the account, and the expense/income will go to the wrong line of the declaration (for example, a deductible expense will fall into non-deductible ones). |
| Type of asset/income/expense (in some releases) | Clarifies the qualification for TA when one AA account corresponds to several lines of the tax form. Fill it in according to the accrual/deductions register to which the account relates. |
Filling-in practice:
- Open the tax chart of accounts in advance ("Operations" → "Tax Accounting Chart of Accounts") so you can see the TA codes.
- Fill in the tabular section row by row for all "working" accounts: cash, inventory, settlements, income, expenses. Empty/technical accounts not involved in TA need not be entered.
- In most releases there is a "Fill" → "Fill by Default" button (or "Set Standard Correspondence") — it inserts the standard Kazakhstan map. Start with it, then adjust it to your accounting policy.
- Make sure there are no two rows with the same AA account — a duplicate will lead to an unpredictable choice of the TA account.
Click "Post and Close".
4. Worked Example with Figures and Postings
Task. Starting 01.01.2026 we are configuring tax accounting. Among other things, we set the correspondence for income, cost of sales, and goods.
Step 1. Document "Setting the Correspondence of AA and TA Accounts" dated 01.01.2026, organization LLP "Example." Rows:
| AA Account | TA Account |
|---|---|
| 1330 "Goods" | 1330 (TA) |
| 6010 "Revenue from Sales" | 6010 (TA, taxable income) |
| 7010 "Cost of Sales" | 7010 (TA, deductible expense) |
| 1210 "Accounts Receivable from Buyers" | 1210 (TA) |
| 3130 "VAT Payable" | 3130 (TA) |
The document is posted. It does not generate Dr/Cr — it records these pairs in the register "Correspondence of AA and TA Accounts." The figures will then appear by themselves.
Step 2. Sale of goods on 15.01.2026. Sold goods for 1,160,000 ₸ including VAT 16%: value excluding VAT 1,000,000 ₸, VAT 160,000 ₸. Cost of the goods 700,000 ₸.
The "Sale" document generates postings by the accounting chart:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | revenue from sales excluding VAT |
| 1210 | 3130 | 160,000 | VAT 16% payable |
| 7010 | 1330 | 700,000 | cost of sales written off |
And simultaneously, thanks to the correspondence set, — movements by the tax chart:
| Dr (TA) | Cr (TA) | Amount, ₸ | Declaration Line |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | taxable income (CIT) |
| 7010 | 1330 | 700,000 | deductible expense |
Result: in the CIT declaration, income of 1,000,000 ₸ and a deduction of 700,000 ₸ were entered automatically; the taxable base for this transaction is 300,000 ₸. If there had been no correspondence rows for 6010 and 7010, the AA postings would remain, but TA would be zero, and the declaration would understate both income and deduction.
5. Types of Operation
The document usually has no separate list of "operation types" in the header — it performs a single function: setting the correspondence map. In practical terms, the tasks it addresses are:
- Initial setup of tax accounting when starting to maintain accounting or at the beginning of the year.
- Updating the map — when you introduce a new AA account and want it to be posted to TA.
- Changing the correspondence as of a certain date (a new document with a later date overrides the previous one for the same accounts).
6. What Is Generated Upon Posting
- Dr/Cr postings — not generated. This is a setup document.
- Movement in the information register "Correspondence of Accounting and Tax Accounting Accounts" — one record per each row of the tabular section (key: organization + AA account + date, value — the TA account). It is precisely these records that are read by the documents for movements of goods, cash, and settlements.
- Electronic documents (ESI in the IS ESI, WBS) — not generated. Account correspondence does not affect the issuance of the ESI and WBS: electronic documents are issued from "Sale," "Receipt," a separate ESI workstation. They are not here.
To check the result: "All Functions" → "Information Registers" → "Correspondence of AA and TA Accounts" — there you can see the resulting pairs after all documents.
7. Printed Forms
Since this is a setup document, the print set is minimal:
- Printing the tabular section (the list of "AA Account — TA Account" pairs) — via the "Print" button or the standard "Output List" (right-click on the tabular section → "Output List" to a spreadsheet/text document) for reconciliation and handover to the auditor.
The document has no specialized unified form — it is an internal routine object.
8. Common Mistakes
"The 'TA Account' field is not filled in" (or the row is not posted). → There is a row in the tabular section with an AA account but no TA account. Fill in the TA account or delete the empty row.
"For account … the correspondence of accounting and tax accounting accounts is not set" — pops up when posting a sale/receipt. → The AA account is involved in the transaction, but there is no pair for it. Open the correspondence-setting document with a date no later than the transaction and add a row with this account. Re-post the transaction.
Tax accounting "doubled" or jumps between TA accounts. → In one document (or in different documents with the same date) one AA account is specified twice with different TA accounts. Remove the duplicate, leave one row.
The correspondence did not work on beginning-of-year transactions. → The document date is set later than the first transaction. Set the date no later than January 1 (or the accounting start date) and re-post the period's documents.
After a configuration update, new accounts appeared, but they do not go into TA. → The new chart accounts are absent from the old document. Create a new document with the current date, click "Fill by Default," check, and add the missing pairs.
9. FAQ
Does this document generate Dr/Cr postings? No. It records the correspondence in the information register. The postings (both AA and TA) are created by other documents — sale, receipt, advance report, etc., relying on the map you set.
Why does Kazakhstan even have separate tax accounting and TA accounts? Not all accounting income and expenses coincide with tax ones (depreciation, entertainment expenses, fines, exchange differences, etc.). Parallel TA on its own chart of accounts allows automatically collecting data for the CIT declaration without recalculating everything manually.
What date should the document have? No later than the first transaction of the period you are configuring. Usually January 1 of the year or the date accounting begins in the database. A later document overrides the previous one from the specified date.
Can there be several correspondence-setting documents? Yes. The latest one by date applies for each account. This makes it convenient to change the correspondence "as of a certain date" without rewriting the old one.
Does the document affect the ESI and WBS? No. Electronic invoices (IS ESI) and the WBS are generated from the sale/receipt documents and do not depend on the account correspondence map.
What happens if an AA account is not entered into the correspondence? The AA posting will be generated, but the transaction will not get into tax accounting (or the program will issue a warning when posting). The declaration for this transaction will be incomplete.
Is VAT also configured here? At what rate? VAT itself is calculated in the sale/receipt documents at the rate of 16% (effective in 2026), and is not set here. In the correspondence you only link the AA account 3130 "VAT Payable" with its analogue in TA, if this is provided for by your scheme.
How to check that the correspondence has been applied? Open the register "Correspondence of AA and TA Accounts" ("All Functions" → "Information Registers") and check the pairs. Then re-post the transaction and look at the turnover sheet by the tax chart of accounts — the amounts should appear.
Is it necessary to fill in the correspondence for all accounts in a row? No. Only for accounts actually involved in income, expenses, assets, and settlements of TA. Technical and off-balance accounts that do not affect CIT need not be entered. It is easier to click "Fill by Default" and remove the excess.
What should be done after a configuration update? Check whether new chart accounts have appeared. If so, create a new document with the current date, fill it by default, and add the missing pairs, otherwise the new accounts will not be posted to TA.
10. Related Documents
- On the basis of what it is entered: an independent routine document. It is usually created at the initial setup stage together with the "Accounting Policy," "Tax Accounting Settings," and the entry of opening balances.
- What "reads" its result: "Sale of Goods and Services," "Receipt of Goods and Services," "Advance Report," "Debit from Current Account / Receipt to Current Account," "Operation (accounting and tax accounting)," and other movement documents — all of them take the TA account from the map you set.
- Where to look for control: the information register "Correspondence of AA and TA Accounts," the turnover-balance sheet by the tax chart of accounts, the CIT declaration (form 100.00).
How to Find Out Your Release
"Help" → "About the Program": there you will find the version of the "1C:Enterprise" platform and the release of the "Accounting for Kazakhstan" configuration. All paths, fields, and settings in this guide are given for release 3.0.74.2, edition 3.0. In neighboring releases, the names of menu items and the set of columns may differ slightly.
The guide is prepared for "Accounting for Kazakhstan," edition 3.0, release 3.0.74.2.