In 2026, the current product line is “1C:Accounting for Kazakhstan” 3.0.74.x; release 3.0.75.1 and the introduction of a separate operation for recognizing intangible assets based on inventory results have not been confirmed by official data. The Tax Code of the RK does not establish the details and procedures for working with 1C documents: the cited articles regulate the liquidation of a taxpayer, the consideration of appeals, land tax, and applications from non-residents (Articles 75, 197, 577 and 700 of the Tax Code of the RK).
What Has Changed in the Document
The “Recognition of Intangible Assets” document is used to register an intangible asset and complete its accounting parameters. The set of details, available operations, and posting results depend on the installed configuration version and its settings.
For the current 3.0.74.x product line, the changes claimed for version 3.0.75.1 cannot be confirmed, including the addition of the “Operation Type” field with the following options:
- recognition of an acquired intangible asset;
- recognition of an intangible asset identified based on inventory results.
Official data also do not confirm the introduction of the following settings for a separate operation based on inventory results:
- “Account for CIT”;
- “Tax Accounting Type”;
- “Accounting Account (Tax Accounting)”;
- corresponding recognition accounts for financial and tax accounting;
- subaccounts for financial and tax accounting recognition accounts.
Therefore, an identified asset may be recorded under the described separate procedure only when the corresponding operation type is actually available in the installed configuration. The document name, tab structure, and available fields should be determined from the production database interface after checking the release number.
The current data for 2026 specify version 3.0.74.x. The claim regarding the transition from 3.0.74.2 to 3.0.75.1 and the associated document changes has been excluded as unconfirmed.
Who Is Affected by the Change
The recording procedure applies to organizations that conduct an inventory of intangible assets and identify an asset that is actually used in their operations but is missing from the accounting records. The inventory result must be documented in the organization’s records, after which the accountant records the asset in the information system using the applicable method.
If the configuration includes an “Inventory of Intangible Assets” document, it is used to compare actual information about assets with the accounting records and document any discrepancies identified. The existence of a discrepancy itself does not replace the decision of the inventory commission or the documents serving as the basis for recognizing the asset.
The location of commands depends on the interface and settings of the installed configuration. Documents relating to intangible assets should be searched for in the sections intended for accounting for non-current assets, fixed assets, and intangible assets. It is incorrect to specify a single menu path for all databases without confirming the specific version.
The accountant must distinguish between an inventory result and the acquisition of an intangible asset. When recording an identified asset, the financial and tax accounting parameters are completed according to the documentary basis of the operation, the accounting policy, and the fields available in the production database.
How to Recognize an Intangible Asset Identified During an Inventory
First, document the inventory results. In the document used by the organization to inventory intangible assets, specify the details of the inspection and the discrepancy identified. The data must correspond to the decision of the inventory commission and the organization’s source documents.
Then open the intangible asset accounting document journal and check which document is intended for recognizing the asset in your configuration version. If the program allows it to be created based on the inventory document, compare the transferred information with the documented inspection results before posting.
The subsequent procedure is as follows:
- Specify the organization and information about the intangible asset being recognized.
- Check the available operation types. Select the option based on inventory results only if such a field is available in the installed release.
- Enter the cost and asset recognition parameters according to the inventory commission’s documents and the documentary basis for the valuation.
- Check the intangible asset’s financial accounting parameters required for its subsequent recording and depreciation.
- Complete the available recognition fields and the corresponding analytics in accordance with the adopted accounting procedure.
- If the document contains the “Account for CIT” field, set its value based on the substance of the operation and the tax accounting procedure adopted by the organization.
- If the corresponding fields are available, complete “Tax Accounting Type”, “Accounting Account (Tax Accounting)”, and the related analytics according to the documentary basis of the operation.
- Check the other intangible asset parameters, including its useful life and depreciation settings, if provided for in the document form.
- Post the document and check its entries, amounts, and analytics. They must correspond to the selected operation and the organization’s documents.
Accounts, subaccounts, the asset’s cost, and the tax accounting procedure cannot be selected solely based on the operation name or the presence of a new field. The basis is the substance of the operation, the commission’s decision, valuation documents, and the organization’s accounting policy.
What to Check After the Update
After the update, first open the installed configuration details and compare the version number with the current 3.0.74.x product line. Then create a test document without posting it and check the actual set of fields. Fields claimed for the unconfirmed version 3.0.75.1 should not be expected.
Before recording the actual asset, use this short checklist:
- the inventory result has been documented and confirms the identification of the intangible asset;
- the installed release number has been checked in the production database;
- an available document corresponding to the operation has been selected;
- the asset details and its cost correspond to the organization’s documents;
- the financial accounting parameters and analytics have been completed according to the accounting policy;
- the procedure for recording the asset for CIT purposes has been determined based on the substance of the operation;
- if tax accounting fields are available, the required parameters and analytics have been completed;
- the document entries have been checked after posting;
- the parameters for subsequent depreciation have been completed according to the asset data.
Pay particular attention to templates, copies of previously created documents, and internal instructions. A copied document may contain parameters for another asset or another operation. For an intangible asset identified for the first time, check every available field, the cost, analytics, and depreciation parameters.
If the expected fields are absent from the form, this does not in itself indicate an update error. First compare the interface with the installed release number. For the current 3.0.74.x product line, the claimed set of changes in version 3.0.75.1 has not been officially confirmed.
Questions and Answers
Where is the “Recognition of Intangible Assets” document located? — Look for it in the sections for accounting for non-current assets, fixed assets, and intangible assets. The exact path depends on the interface and settings of the installed configuration.
Which operation type should be selected for an asset identified by the commission? — If the form provides an option based on inventory results, select it. If there is no such option, use the recording procedure provided by the current configuration based on the commission’s documents.
Is it mandatory to enable “Account for CIT”? — The availability and completion of this field depend on the document form and the substance of the operation. The identification of an intangible asset during an inventory does not by itself determine the field value.
Do corresponding accounts and subaccounts need to be completed? — Complete the fields provided by the selected document and the adopted accounting policy. Before posting, check the amounts, accounts, and analytics in the document entries.
Has release 3.0.75.1 been confirmed as current? — No. For 2026, the current data specify the “1C:Accounting for Kazakhstan” 3.0.74.x product line.
Sources
- Tax Code of the RK 2026, Article 75 — specifics of fulfilling tax obligations during liquidation.
- Tax Code of the RK 2026, Article 197 — decision based on the results of considering an appeal.
- Tax Code of the RK 2026, Article 577 — basic tax rates for land in populated areas.
- Tax Code of the RK 2026, Article 700 — procedure for considering a non-resident’s application.