The innovations in the Tax Code of the Republic of Kazakhstan provide for preventive measures and are designed to facilitate the payment of taxes by both legal entities and individuals.
The indication of the recipient's IIN/BIN in the online CMC receipt is provided in order to exclude additional encumbrances for small businesses. Thus, an individual entrepreneur who is not a VAT payer, for civil transactions in the amount of more than 1,000 MCI (2.9 million tenge), instead of an ECF statement, has the right to provide the buyer with such a check online to the CMC. Small business entities and persons selling goods at retail to the end consumer, provided that the buyer is provided with a receipt online, the CMC is provided in connection with the exception of the requirement for an ECF statement from 2022.