Three-component integrated system

According to paragraph 72-1) The Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget (Tax Code)", a three–component integrated system (hereinafter - TIS) is an integrated system consisting of a cash register with the function of recording and transmitting data (hereinafter - KKM), a system (device) for accepting non–cash payments, as well as equipment (a device) equipped with an automation system for managing trade, rendering services, performing works and accounting for goods, or a hardware and software complex replacing all three components of an integrated system.

To date, the use of TIS is voluntary.

TIS is one of the tools to combat the shadow economy. TIS, as a product, is already used by large and medium-sized businesses as a system that makes it easier to keep records and fulfill tax obligations. But entrepreneurs set their own requirements for such systems.

In accordance with the Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated September 2, 2019 No. 953 "On approval of Requirements for a three–component integrated system and its Accounting, Rules for its installation and application" (hereinafter – Order No. 953) The operation of the TIS is provided using a hardware and software complex, including:

1) a control component consisting of one and (or) several cash registers with the function of recording and transmitting data included in the state register of cash registers (hereinafter - KKM);

2) the payment component of the TIS, consisting of one and (or) several systems (devices) for accepting non-cash payments);

3) the accounting component of the TIS (a program for automating the management of trade, provision of services, performance of works and accounting of goods, as well as ensuring the performance of the functions specified in subparagraph 1) of paragraph 14 of these Requirements).

The interconnection of all components of the system is built in such a way that each of the modules controls the mandatory and correct application of the other. An operation that has passed through all three modules is recognized by default as meeting accounting requirements, as well as legal requirements.

TIS should ensure compliance with the transparency of the sales process, as well as the possibility of combining on the basis of a single online information platform KKM, POS terminal and accounting system for goods and services.

Calculations of the cost of TIS will approximately amount to 200-300 thousand tenge (the cost of equipment, KKM, POS terminal, scanner, subscription fee).

The list of TIS models allowed for use on the territory of the Republic of Kazakhstan for tax purposes is contained in the Unified Register of TIS.

To date, 4 models of TIS have been included in the Unified Register of TIS (Trinity, Trinity 1.2, Prosklad.kz , Учет.kz ).

The advantages of using TIS for sole proprietors applying a special tax regime based on a simplified declaration.

At the same time, in accordance with paragraph 4 of Article 82 of the Tax Code, it is established that the minimum turnover is 20,000 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year.

The minimum turnover established by the first part of this paragraph does not include the turnover of an individual entrepreneur applying a special tax regime based on a simplified declaration, within the 124,184-fold size of the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, made in the non-cash form of settlements with the mandatory use of a three-component integrated systems.

Also, the turnover minimum does not include the turnover of a taxpayer applying a special retail tax regime.

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