
Entrepreneurs engaged in wholesale and (or) retail trade in the Republic of Kazakhstan on the territory of covered markets, trading houses, shops, pavilions (not counting open markets) must receive a barcode (QR code) on the portal of the State Revenue Committee (kgd.gov.kz) in the "Information Resources"tab.
The ID contains information about the entrepreneur (IIN / BIN, name, address of the location of the cash register, taxpayer status, availability of a license for alcoholic beverages). It is necessary for the identification of the entrepreneur by the buyers.
For example, in the case of non-issuance of a fiscal receipt, refusal to accept payment for goods by bank card, lack of a license for alcoholic beverages, the buyer has the right to file a complaint with the state revenue authorities using data about the pilot project participant, read by a QR code using a mobile phone.
Visual inspection is carried out by officials of the state revenue bodies exclusively on complaints, with the use of video recording and (or) photo recording tools.
At the same time, the decision to conduct a visual inspection must be posted on the Internet resource of the state revenue authorities no later than 3 (three) business days before the start of the visual inspection period specified in the decision.
To learn more about the procedure for conducting a pilot project on the administration of taxpayers with a visual inspection, please follow the link http://adilet.zan.kz/rus/docs/V2000021928 (Order of the Minister of Finance of the Republic of Kazakhstan dated December 24, 2020 No. 1232).