Article 167. Registration of cash registers with the tax authority
2) cash register 1. Technically serviceable cash registers, models of which are included in the state register, are subject to registration with the tax authorities at the place of use.
Registration of cash registers with the tax authority is carried out on one of the following grounds:
1) information of the operator of fiscal data - on cash registers with the function of fixing and (or) data transmission;
2) a tax application for registration of a cash register with a tax authority - for cash registers without a data transmission function.
At the same time, information about cash registers with the function of recording and (or) transmitting data is transmitted by the fiscal data operator to the tax authorities in accordance with the procedure determined by the authorized body.
For registration with the tax authority of a cash register machine without a data transmission function, with the exception of hardware and software complexes, it is submitted:
1) a tax application for registration of a cash register machine with a tax authority;
a machine containing information about the taxpayer, the input of which is possible without setting the fiscal regime;
3) numbered, laced, certified by the signature and (or) seal of the taxpayer, the book of cash accounting and the book of commodity receipts.
When registering a cash register machine, which is a hardware and software complex without a data transmission function, the following documents are provided to the tax authority:
1) a tax application for registration of a cash register with a tax authority;
2) a brief description of the functionality and characteristics of the hardware and software complex;
3) guidelines for the use of the module "Workplace of the tax inspector" of the model of the hardware and software complex declared for registration with the tax authority.
When registering cash registers, the tax authority, within three working days from the date of occurrence of one of the grounds provided for in paragraph 2 of this article, assigns the registration number of the cash register machine and forms the registration card of the cash register machine in the form of an electronic document certified by an electronic digital signature of an official of the registering authority.
The forms of the registration card of the cash register, the commodity receipt, the cash register and the commodity receipt book are established by the authorized body.
Isp; Management of state revenues by
Enbekshikazakh district
Chapters.specialist Kostanov Mirkhan Zholmuratuly