The use of equipment (device) designed to accept payments using payment cards (POS - terminal)
In accordance with paragraph 4 of Article 39 of the Law of the Republic of Kazakhstan "On Payments and Payment Systems", if other isn't established by the present point, the individual entrepreneurs and (or) legal entities which are carrying out separate kinds of activity and applying according to the tax law of the Republic of Kazakhstan a generally established procedure of payments with the budget except for the public telecommunications which are in places of absence of network, are obliged to provide installation and application in places of implementation of the activity of the equipment (device) intended for acceptance of payments with use of payment cards and also to accept payments with use of payment cards.
The list of separate kinds of activity and use of the equipment (device) intended for acceptance of payments with use of payment cards is approved by the Government of the Republic of Kazakhstan.
The individual entrepreneurs and (or) legal entities which are applying special tax regime according to the tax law of the Republic of Kazakhstan and carrying out activity in the capital, the cities of republican and regional value except for the public telecommunications which are in places of absence of network, are obliged to provide installation and use of such equipment (device) and also to accept payments with use of payment cards.
The requirements established by the present article don't extend to the individual entrepreneur and (or) the legal entity perfroming monetary calculations at trade operations, performance of work, rendering services without use of cash.
The list of approved individual types of activities, the use of equipment (devices) designed to receive payments using payment cards.
|
№ |
Kind of activity
|
|
1 |
Wholesale and retail trade in cars and motorcycles, their repair and maintenance |
|
2 |
Wholesale and retail trade |
|
3 |
Hotel services |
|
4 |
Provision of restaurant services, other types of organization food and beverage service |
|
5 |
Sale of travel documents (tickets), baggage and cargo receipts for air and rail transport |
|
6 |
Provision of services for cargo handling, warehousing and storage, ancillary transportation and storage services transportation of goods |
|
7 |
The activities of tour operators and other organizations providing services in the field of tourism (except for travel agents) |
|
8 |
Insurance activities |
|
9 |
Healthcare activities |
|
10 |
Activities in the field of education |
|
11 |
Film, video and television distribution activities programs, screenings of films |
|
12 |
Activities of fitness, sports clubs, discos |
|
13 |
Activities for the organization of gambling and betting |
|
14 |
Bowling (bowling alley) and billiards services |
Note: Ensuring the installation and use of equipment (devices) in places where these types of activities are carried out, intended for receiving payments using payment cards, as well as accepting payments using payment cards, does not apply to individual entrepreneurs and (or) legal entities operating in the field of wholesale and retail trade in agricultural products of own production, aquaculture (fishing) products of own production; activities carried out through non-stationary trade objects.