Application of cash registers.
On the territory of the Republic of Kazakhstan, cash payments are made with the mandatory use of cash registers with the function of fixing and (or) transmitting data, the models of which are included in the state register.
This provision does not apply in accordance with paragraph 2 of Article 166 of the Tax Code "On taxes and other mandatory payments to the Budget":
1) individuals;
2) private bailiffs, lawyers and mediators;
3) in terms of providing services to the population 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 payments made in places where there is no public telecommunications network.
Accounting in the tax authorities of cash registers used by taxpayers includes::
1) registration of the cash register;
2) making changes to the registration data;
3) removal of the cash register from the register.
When using cash registers, the following requirements are met::
1) the cash register is registered with the tax authority before the start of activities related to monetary settlements;
2) the receipt of the cash register or the product receipt for the amount paid for the product, work, service is issued;
As well as the non-use of a cash register when making cash payments in the territory of the Republic of Kazakhstan, made during trade operations, performance of works, provision of services by means of cash, as well as the use of a cash register that is defective or is not registered with the state revenue authority at the place of use in accordance with paragraph 1 of Article 284 of the Administrative Code
- They carry a warning.
Actions (inaction) provided for in paragraph 1 of Article 284 of the Administrative Code, committed repeatedly within a year after the imposition of an administrative penalty, - entail a fine for private notaries, private bailiffs, small businesses in the amount of fifteen, for medium-sized businesses-in the amount of thirty, for large businesses-in the amount of fifty monthly calculation indices.
Failure to issue a cash register receipt or a sales receipt or issue a cash register receipt or a sales receipt for an amount greater than or less than the amount paid for the product or service – entails a warning.
The act provided for in paragraph 3 of Article 284 of the Administrative Code, committed repeatedly within a year after the imposition of an administrative penalty, - entails a fine for private notaries, private bailiffs, small businesses in the amount of twenty, for medium-sized businesses-in the amount of thirty, for large businesses-in the amount of forty monthly calculation indices.