TIS is an integrated system consisting of a cash register with the function of recording and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with an automation system for managing trade, rendering services, performing works and accounting for goods, or a hardware and software complex replacing all three components of the integrated system.
Advantages of using TIS for sole proprietors applying a special tax regime based on a simplified declaration:
1) the threshold for income for the tax period, that is, for the half-year, has been increased from 24,038 MCI (66.8 million tenge) to 94,086 MCI (261.4 million tenge).
2) the VAT threshold has been increased in 2021 from 30,000 MCI to 144,184 MCI, that is, from 83.3 million tenge to 400.5 million tenge (in 2022 to 134,184 MCI). However, it should be taken into account that this increase applies only to turnover carried out in non-cash form (that is, settlements with customers via bank cards) using TIS.
TIS has a tax accounting module available. This system reflects the movement of goods, as well as elements that allow you to generate tax reports, including wages of employees.
This system is designed to facilitate the accounting and fulfillment of tax obligations by individual entrepreneurs.
What do I need to use TIS?
The first is to go to the website State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan at the link http://kgd.gov.kz/ru/content/edinyy-reestr-trehkomponentnyh-integrirovannyh-sistem-1 and choose the YEW model.
The second is to contact the TIS developer to install the TIS.
The third is to go to the taxpayer's office and register the TIS with the state revenue authorities (illustration).
We urge all sole proprietors applying a special tax regime based on a simplified declaration to apply the TIS and take advantage of the use of the TIS.
Department "Center for receiving and processing Taxpayer information and tax Registration"