Application of POS terminals
The state revenue Department Almaty region resembles:
Individual entrepreneurs and legal entities in the implementation of activities, the list approved by the Government of the Republic of Kazakhstan, except in areas with no Telecom network for General use, are required to provide the setting in which its equipment operation (of the device) is designed to receive payments using credit cards and also accept payments using payment cards.
Resolution of the Government of the Republic of Kazakhstan No. 604 of October 21, 2016 defines the following 14 types of activities for which taxpayers are required to use POS-terminals:
- wholesale and retail trade of cars and motorcycles, their repair and maintenance;
- wholesale and retail trade;
- provision of services by hotels;
- provision of restaurant services, other types of catering and serving drinks;
- sale of travel documents( tickets), baggage and cargo receipts for air and rail transport;
- provision of cargo handling, warehousing and storage services, transportation support services and cargo transportation services;
- activities of tour operators and other organizations providing services in the field of tourism (except for travel agents);
- insurance activities;
- health-related activities;
- educational activities;
- activities for the distribution of films, video and television programs, the screening of films;
- activities of fitness, sports clubs, discos;
- gambling and betting activities;
- provision of bowling (bowling alley) and billiards.
The above-mentioned equipment is installed on the basis of a contract with a servicing bank or an organization that performs certain types of banking operations. This equipment is not registered with the state revenue authorities.
The duty to conduct tax audits on the availability of equipment (devices) intended for making payments using payment cards, according to article 142 of the Tax Code, is assigned to the state revenue authorities.
For the absence of an individual entrepreneur or a legal entity of equipment (device) intended for making payments using payment cards, in accordance with Article 195 of the Code "On Administrative Offenses", a warning is provided. In the case of repeated attraction within a year after the imposition of an administrative penalty, it entails a fine for small businesses in the amount of forty monthly calculation indices (MCI), for medium - sized businesses - in the amount of sixty, for large businesses-in the amount of eighty MCI.