Visual inspection using QR code

Visual inspection using QR code.

Within the framework of the pilot project, a barcode (QR code) generated by the state revenue authority is used for the administration of taxpayers with visual inspection.

Taxpayers engaged in wholesale and (or) retail trade in the Republic of Kazakhstan on the territory of covered markets, trading houses, shops, pavilions (hereinafter referred to as taxpayers), within 10 (ten) working days from the start date of the pilot project on the administration of taxpayers with visual inspection, while if an individual or legal entity was created after the introduction of the Rules, then within 10 (ten) working days from the date of creation:

1. Receive a barcode (QR code) through the web portal of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (https://kgd.gov.kz) by entering in the active window the individual identification number or business identification number (hereinafter-IIN / BIN), the registration number of the cash register (hereinafter-KKM), clicking the "create code" button and printing out;
2. Place a barcode (QR code) at the locations of the CCM; the barcode (QR code) contains the following information: IIN/BIN; the full name of the taxpayer; the address of the taxpayer's location; the presence or absence of a license for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production; the registration number of the CCM; the status of the taxpayer (active, inactive, suspension of activity).

The visual inspection is carried out on the basis of the Decision of the state revenue authority at the location specified in the taxpayer's registration data, and (or) at the location of the object related to taxation.

The decision is posted on the Internet resource of the state revenue authorities 3 (three) business days before the start of the visual inspection period specified in the Decision.