The Department of Internal Affairs of the Aktobe region reports the following for the information of taxpayers.
In accordance with the provisions of p. 17 Rules for the use of cash registers, approved by the order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 208 "On certain issues of the use of cash registers" (hereinafter-KKM), operations for canceling an incorrectly entered amount or returning a cash payment are made in accordance with the technical requirements of the manufacturer of the KKM model in the presence of the original control receipt of the KKM with the function of fixing and (or) data transmission (hereinafter-KKM). - KKM with FPD) or a control receipt printed from the website of the fiscal data operator, with the attachment of another document containing information about the name, cost of the product( work, service), date of purchase, seller (manufacturer, contractor).
Thus, if an operation was carried out in error through the KCM with the FPD, then it is necessary to refund or cancel this operation (depending on the technical requirements of the KCM), and the taxpayer must have a KCM receipt for this erroneous operation (either the original or a receipt printed from the CRF website).
When making a cancellation of an operation or a refund on the KKM, you must issue a certificate of cancellation of the operation/refund.
At the same time, the form of the act must comply with the requirements of paragraph 3 of Article 7 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting".
Please note that in accordance with paragraph 5), paragraph 3, Article 13 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget", the taxpayer is obliged to keep for five years from the date of printing or full completion of replacement reports, books of cash and commodity checks, as well as cancellation checks, refund checks and KCM checks, for which cancellation and refund operations were carried out.