In 2026, deductions in 1C are recorded by transaction type using the documents and registers provided by the configuration. A special rule has been established for the actual costs incurred by a subsoil user to acquire or create depreciable assets when preparing production blocks for uranium extraction by in-situ leaching after the commencement of extraction: such costs form a separate group of depreciable assets under the relevant contract (Article 316 of the Tax Code of the RK).
What a deduction means in 1C
The term “deduction” may be used in different areas of accounting: in relation to an entity's expenses, VAT, and the calculation of an individual's income. Therefore, it is first necessary to determine which tax and which business transaction are involved.
Posting a document in the software does not in itself confirm that the recorded amount complies with tax legislation. 1C processes the information entered by the accountant in the document, taking into account the selected transaction type, analytics, and infobase settings.
The conditions for recording an amount are determined by the substance of the transaction and the applicable provision of the Tax Code of the RK. For example, for preparatory work for uranium extraction, Article 316 of the Tax Code of the RK contains a special list of depreciable assets: it includes production wells and pipelines, certain pumps and pumping stations, power supply facilities, process units, technological access roads, solution tanks, and other facilities listed in the article (Article 316 of the Tax Code of the RK).
A deduction should not be confused with a tax overpayment or a refund of excess VAT. These are different accounting situations for which different documents and procedures apply. In particular, applications and claims for a refund of excess VAT submitted before January 1, 2026 are reviewed according to the procedure and within the time limits stipulated by the previous Tax Code dated December 25, 2017 (Article 833 of the Tax Code of the RK).
How to record a transaction
There is no universal procedure for all deductions: the set of documents and command names depend on the transaction type, the 1C configuration, its edition, release, and accounting policy settings. The practical workflow can be arranged as follows:
- Determine the type of business transaction and the tax for the calculation of which the amount is taken into account.
- Obtain the source document and verify its details, content, and the basis for the transaction.
- Create the relevant receipt, accrual, adjustment, or other document provided by the configuration being used.
- Check the entity, counterparty, contract, date, amount, accounts, and analytics.
- Specify the tax purpose or another tax accounting attribute if the relevant field is provided in the document form.
- Post the document and review the generated movements.
- Generate the applicable tax registers and check that the amount is reflected in the calculation and reporting.
If there is no standard document for the transaction, the configuration may use a manual accounting or tax accounting transaction. Before using it, it is necessary to determine which movements and registers must be completed: changing an accounting entry does not always result in a change to the corresponding tax register or reporting indicator.
For certain refund transactions, the software may provide documents created on the basis of previously prepared documents. This procedure cannot automatically be applied to deductions: the purpose of the document, the composition of its movements, and the posting result depend on the specific transaction and the settings of the configuration being used.
When recording the costs specified in Article 316 of the Tax Code of the RK, it is important for the accountant not to automatically combine them with ordinary expenses. The actual costs incurred for the depreciable assets listed in the article are allocated to a separate group under the relevant subsoil use contract (Article 316 of the Tax Code of the RK).
What to check after posting
It is best to begin the review with the source document. The transaction name, parties, amount, and date in 1C must correspond to the document data. The posting result should then be opened, and the accounting entries should be compared with the movements in the applicable tax registers.
Particular attention should be paid to the following attributes:
- the transaction was entered for the correct entity and in the appropriate period;
- the correct counterparty and contract were selected;
- the expense account corresponds to the economic substance of the transaction;
- the required analytics for the department, expense item, or line of business have been completed;
- the tax purpose corresponds to the nature of the transaction being recorded;
- the amount has not been recorded again by another document;
- the adjustment did not change data for a closed period without the prescribed grounds;
- the result is reflected in the prescribed register and the applicable reporting form.
After that, it is useful to compare the trial balance, account card, tax register data, and the breakdown of the statutory form. If there is a difference between accounting and tax accounting, it is necessary to determine which document, transaction type, or setting generated it and only then make a correction.
For settlements with the state budget, the infobase data should be compared with the taxpayer's personal account data. A discrepancy may relate to a payment, transfer, refund, overpayment, or the recording period, so it is first necessary to determine the type of amount and then select the method for adjusting it in the software.
When checking a refund of excess VAT, the date on which the application or claim was submitted must be taken into account. For documents submitted before January 1, 2026, the transitional rule of Article 833 of the Tax Code of the RK applies rather than the general procedure introduced from 2026 (Article 833 of the Tax Code of the RK).
Common accountant errors
A common error is to look for a separate “Accept for deduction” button without determining the type of deduction. In one situation, the amount is recorded using a receipt document; in another, it is recorded using a calculation document, tax register, or adjustment to a previously entered transaction.
Another error is to rely solely on accounting entries. In 1C, a posting and a movement in a tax register may be used for different parts of accounting. Manually changing an account may change the turnovers, while the corresponding tax calculation indicator may remain unchanged.
A decision should not be based solely on an invoice for payment or an internal memo if the business transaction is documented by other source documents. It is also risky to copy a previous year's document without checking its details and settings: after a configuration update, the set of fields, completion algorithms, and document movements may change.
If the amount was not included in the reporting, first check the document date, registration period, posting status, tax purpose, and register movements. Before changing data for a closed period, save the breakdowns and determine which document generated the indicator that must be corrected.
For subsoil users, a separate error would be to include all costs of preparing production blocks in a single category without comparing them with the list in Article 316 of the Tax Code of the RK. The article expressly assigns the listed assets to a separate group under the relevant contract, so separate analytics must be maintained for them in accounting (Article 316 of the Tax Code of the RK).
Questions and answers
Where is the deductions section in 1C? — There may be no single section for all deductions. The path depends on the transaction type, tax, configuration, edition, and software release, so the relevant area of accounting and its associated registers should be used.
Is posting a receipt document sufficient to recognize an expense for tax calculation purposes? — No. After posting, it is necessary to compare the substance of the transaction with the applicable rule of the Tax Code of the RK and check the source documents, tax settings, register movements, and the recording of the amount in the reporting.
Can a deduction be recorded using a manual transaction? — This depends on the mechanism of the specific configuration. Before entering a manual transaction, it is necessary to determine which accounting entries and tax register movements must be generated and, after posting, check the result in the calculations and reporting.
What should be done if the amount is present in accounting but absent from tax accounting? — Check the transaction type, tax purpose, analytics, date, and document movements in the registers. Then compare the document settings with a similar correctly recorded transaction in the same infobase and configuration version.
How should special costs for preparing for uranium extraction be accounted for? — The actual costs incurred by a subsoil user to acquire or create the depreciable assets listed in the Tax Code of the RK when preparing production blocks after the commencement of extraction form a separate group under the relevant contract (Article 316 of the Tax Code of the RK).
Is it necessary to verify deductions after updating 1C? — Yes. Before submitting the reporting, the applicable registers and forms should be generated again, the breakdowns should be checked, and the result should be compared with the document data.
Sources
- Tax Code of the Republic of Kazakhstan, Article 316 — deductions for expenses related to preparatory work for uranium extraction by in-situ leaching after the commencement of extraction following a commercial discovery.
- Tax Code of the Republic of Kazakhstan, Article 833 — transitional provisions concerning applications and claims for a refund of excess VAT submitted before January 1, 2026.