1.Question. If we connect the "RAKHMET" payment system (settlements with customers via an online resource), are we obliged to purchase a POS terminal as well? We have a NUR-cash register connected.
Is the sole proprietor obliged to print a receipt from the POS terminal when accepting payment for goods, works, services using payment cards?
Answer. According to paragraph 11 of Article 25 of the Law of the Republic of Kazakhstan "On Payments and Payment Systems", individual entrepreneurs and (or) legal entities, with the exception of those located in places where there is no public telecommunications network, when carrying out certain types of activities, are required to ensure the installation and use of equipment (devices) for accepting payments using payment cards and (or) accepting payments using the instant payment system (hereinafter - POS-terminal) in the places of their activities.
Also, the Decree of the Government of the Republic of Kazakhstan No. 457 dated July 1, 2021 defines the types of activities (hereinafter referred to as the List) for which taxpayers are required to use a POS terminal.
At the same time, the requirement does not apply to individual entrepreneurs and (or) legal entities engaged in wholesale and retail trade in agricultural products of their own production, aquaculture (fishing) products of their own production; activities carried out through non-stationary trading facilities located in places where there is no public telecommunications network.
Thus, when accepting payment for goods, works, services using payment cards through a POS terminal, it is necessary to issue a check to the KKM.
Additionally, we inform you that for the absence of an individual entrepreneur or a legal entity of equipment (device) intended for accepting payments using payment cards, liability is provided in accordance with Article 195 of the Code "On Administrative Offenses".
Answer. In accordance with paragraph 1 of Article 166 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code),"in the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of cash registers with the function of fixing and (or) transmitting data (hereinafter referred to as Online cash registers), models of which are included in the state register.
It should be noted that monetary settlements are understood as settlements carried out for the purchase of goods, performance of works, provision of services through cash and (or) settlements using payment cards (subparagraph 1) of Article 165 of the Tax Code).
In turn, in accordance with subparagraph 2) paragraph 6 of Article 166 of the Tax Code, when applying the CMC, a CMC receipt or a commodity receipt is issued for the amount paid for the goods, work, service.
Based on this, when making payments not by cash and (or) settlements without using payment cards, the use of CMC is not required.
Thus, when making payments using payment cards, including through a QR code, there is an obligation to apply the CMC.
Answer. In accordance with paragraph 1 of Article 166 of the Tax Code in the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of cash registers. According to sub-paragraphs 10, 11) of paragraph 6 of Article 166 of the Tax Code, the CMC receipt must contain information about the name of the goods, works, services, as well as the number of purchased goods, works, services and their unit of measurement.
In accordance with paragraph 7 of Article 166 of the Tax Code, the receipt of the cash register machine may additionally contain data provided for by the technical documentation of the manufacturer of the cash register machine, including the amount of value added tax.Consequently, taxpayers have the opportunity to use their own nomenclature of goods, works, services and units of their measurement, as well as independently enter these requirements into the CMC.
At the same time, we note that instructions are attached to each CMC model, in view of which the taxpayer can independently introduce the above requirements.
When making purchases through the Caspi store, payments can be made by card, in installments, on credit to KaspiRed, including through a QR code, thus, in the case indicated in the appeal, there is an obligation to apply the CMC.
At what point in the transaction should we punch the check?
Answer. When making purchases through the Caspi store, payments can be made by card, in installments, on credit, including through a QR code, thus, in the case indicated in the appeal, there is an obligation to apply the CMC.
In accordance with subparagraph 2) Paragraph 5 of Article 166 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget (Tax Code) when applying the CMC, a CMC check or a commodity receipt is issued for the amount paid for goods, work, service.
At the same time, in accordance with subparagraph 6) of paragraph 6 of Article 166 of the Tax Code, the CMC receipt must contain the date and time of the purchase of goods, performance of works, provision of services.
In addition, according to the Law of the Republic of Kazakhstan "On Consumer Rights Protection", the seller is obliged to issue a document confirming the fact of the purchase of goods (performance of work, provision of services), or a contract concluded during the purchase of goods (performance of work, provision of services) when selling goods (performance of work, provision of services).
Thus, when buying through the Kasri Store platform, the seller is obliged to give the buyer a receipt for the amount paid for the goods on the day of purchase (upon delivery or pickup).
Answer. At this time, Article 166 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory Payments to the Budget" (Tax Code)"establishes the composition of mandatory and additional information that should be included in the receipt of cash registers (hereinafter - KKM).
In accordance with paragraph 7 of Article 166 of the Tax Code, which comes into force on 01.01.2022, the CMC receipt may additionally contain data provided for by the technical documentation of the CMC manufacturer, including the amount of value added tax.
The receipt of the CMC with the function of fixing and (or) transmitting data at the request of the buyer (client), recipient of goods, works, services must contain the identification number of the buyer (client), recipient. Thus, from 01.01.2022, the buyer has the right to demand from the seller a receipt indicating his identification data.
The fiscal receipt must contain the identification number of the buyer (client), the recipient of the transaction over 1000 MCI. The amendments were adopted in order to provide an opportunity to confirm the costs of purchased goods, works, services not only by the presence of an electronic invoice, but also by a receipt of the CMC containing the details of the buyer.
IP.
Answer. Through the Taxpayer's Office (cabinet.salyk.kz ).
- Section "Tax Statement".
- Tab "Tax statement on termination of activity".
- Fill out an application and send it to the state revenue authority
The term of rendering services in a simplified manner under Article 67 of the Tax Code of the Republic of Kazakhstan no later than 10 calendar days from the date of receipt of the request, under Article 66 of the Tax Code of the Republic of Kazakhstan no later than 30 calendar days from the date of receipt of the request.
1.Via the E-Salyq-Azamat mobile app
- Section "Electronic services".
- Tab "Search for taxpayers".
- Type the IIN and press the "Find" button.
- Section "Search for taxpayers".
- Type the IIN and click "Find".
Answer. In order to terminate the implementation of entrepreneurial activity in a simplified manner, in accordance with paragraph 3 of Article 67 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code), an individual entrepreneur submits to the tax authority at the place of his location at the same time:
1) tax statement on termination of activity;
2) liquidation tax reporting;
3) a tax application for the removal from the register of a cash register machine (if any) in the manner prescribed by Article 169 of this Code.
Thus, you need to submit Form 910.00 "Simplified declaration for small businesses" for the 2nd half of 2021 with the form "Initial" "Liquidation", simultaneously with the tax application for termination of activity through the "Taxpayer's Office".
If the requirements established by the Tax Code for the absence of unfulfilled tax obligations are met, they will be removed from registration as an individual entrepreneur.
Article 149 of the Law of the Republic of Kazakhstan "On Enforcement Proceedings and the Status of Bailiffs" dated April 2, 2010 No. 261-IV establishes that a private bailiff is not entitled to engage in other types of paid activities, except for scientific, teaching or creative activities.
At the same time, according to paragraph 3 of Article 137 of the Law, the activities of private bailiffs are not entrepreneurial activities.
Answer. Thus, the activity of a private bailiff is not entrepreneurial, and also, a private bailiff is not entitled to carry out entrepreneurial activities. Accordingly, you will need to close the sole proprietor, before submitting a tax application for registration of an individual engaged in private practice for registration as a CSI.
Answer. From January 1, 2020 to January 1, 2023, persons applying special tax regimes and recognized as subjects of micro-entrepreneurship or small entrepreneurship are exempt from paying individual income tax, except withheld at the source of payment, and social tax.