Cash registers: who is required to issue checks?

Clarification on the use of cash registers was provided by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

The procedure for the use of cash registers is defined by articles 165-169 of the Tax Code.

On the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of a CMC with the function of fixing and (or) transmitting data, the models of which are included in the state register.

Monetary settlements are understood as settlements carried out for the purchase of goods, performance of works, provision of services through cash and (or) settlements using payment cards and (or) mobile payments.

Thus, when making monetary settlements, all taxpayers are obliged to apply the CMC, with the exception of:

1) individuals;

2) private bailiffs, lawyers and mediators;

3) in terms of rendering services to the public for transportation in public urban transport with the issuance of tickets in the form approved by the authorized state body implementing the state policy in the field of transport, in coordination with the authorized body;

4) The National Bank of the Republic of Kazakhstan;

5) taxpayers whose activities are located in places where there is no public telecommunications network;

6) second-tier banks;

7) religious associations;

8) The national Postal Operator, with the exception of monetary settlements carried out in places where there is no public telecommunications network.

9) produced through a special mobile application (mobile application "e-Salyq Business").

Taxpayers whose activities are located in places where there is no public telecommunications network, when making cash payments, use cash registers without a data transmission function, the models of which are included in the state register.

Information about administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks, is posted on the Internet resource of the authorized body (https://kgd.gov.kz/ru/content/primenenie-kontrolno-kassovyh-mashin-1 ).

In the case of a non-cash payment, by transfer to a bank account, the obligation to apply the CMC does not arise.

In case of non-use of the CMC, administrative liability is provided in accordance with the norms of the Code of the Republic of Kazakhstan "On Administrative Offenses". Such an offense, committed for the first time, entails a "warning". In case of repeated violation during the year, depending on the size of the taxpayer's business, a fine in the amount of 15 MCI to 50 MCI is imposed.