Three-component integrated system

Three-component integrated system

The three-component integrated system consists of a cash register with locking function and data transmission system for receiving cash payments, as well as equipment equipped with control system for trade, provision of services, execution of works and the account of the goods, or hardware-software complex, replacing all three components of the integrated system (ERP system). At the same time, all these three components must be interconnected in such a way that the sold product (in the ERP system) can not be written off from the warehouse, if it is not stamped with a KKM receipt.

Advantages of using TIS:

  1. Increased income for the application of the SNR on the basis of a simplified declaration for the first half of the year - 70,048 MCI.
  2. Increased the threshold for VAT in the amount of 114,184 MCI.

However, it should be taken into account that this increase applies only to the turnover carried out in non-cash form (i.e. payments to customers via bank cards) using a three-component integrated system.

This system is designed to facilitate the accounting and execution of tax obligations by individual entrepreneurs.

The Tax Code also provides for a reduction in the amount of individual income tax on the purchase of a three-component integrated system by 60 thousand tenge, but not more than 50% of the calculated tax amount for the year. That is, if the amount of individual income tax for the year amounted to 140.0 thousand tenge, then the entrepreneur has the right to reduce the amount of tax by 60.0 thousand tenge. If the amount of individual income tax for the year amounted to 100.0 thousand tenge, the entrepreneur has the right to reduce the amount of tax by 50.0 thousand tenge. The benefit is valid until 01.01.2022.

Registration, modification, and de-registration of a TIS (included in the Unified Register) is carried out on a tax application, in the state revenue authorities at the location, in an appearance order, or in the Taxpayer's Office in electronic form. The Unified Register of TIS is available on the Committee's website kgd.dov.kz.

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