Three-component integrated system
Since 2019, the Tax Code of the Republic of Kazakhstan has introduced such a concept as a three-component integrated system (TIS). The essence of the system is to combine on the basis of a single information platform online cash register, POS-terminal and accounting system for goods and services. TIS should ensure the transparency of the sales process, automate accounting and taxation.
What is a YEW tree?
In order to develop the digitalization of accounting processes and taxation in the Tax Code of the Republic of Kazakhstan, in April 2019, Law No. 241-VI of 02.04.2019 was amended to fix such a concept as TIS (three-component integrated system).
According to paragraphs 72-1, paragraph 1, Article 1 of the Tax Code of the Republic of Kazakhstan, TIS is an integrated system that includes
* automated product accounting system (ERP system).
Or TIS can be a software package that replaces all of the above components.
The relationship of all the components of the system is built in such a way that each of the modules controls the mandatory and correct application of the other. So, the procedure for debiting goods from the warehouse during the sale, which is carried out in the ERP system, can not pass without the online sales register was not knocked out the receipt of the cash register.
An operation that has passed through all three modules is recognized by default as meeting accounting requirements, as well as legal requirements.
The system also has a built-in tax accounting function and the ability to generate tax reports.
The system was conceived as a means to facilitate the procedure of accounting and execution of tax obligations of individual entrepreneurs. TIS Features:
* accepting non-cash payments;
* connection to the CRF of the Republic of Kazakhstan and transfer of information about calculations to it;
* reading of barcodes of goods and formation of ESF with connection to the ESF IC;
* control of the completeness of the input data;
* ability to work with warehouse and retail equipment.
Automation of the process removes a lot of tasks from the individual entrepreneur and makes it optional to know all the nuances of accounting: everything happens offline. It is enough for the user to perform a few simple actions that automatically launch the mechanism of accounting and warehouse accounting of goods, accounting for cash transactions, calculating taxes, etc.
What regulates the use of TIS and who has the right to apply it?
The main regulatory documents regulating the procedure for the use of TIS by Kazakhstani entrepreneurs are:
* Law No. 241-VI of 02.04.2019
* Order of the Ministry of Finance of the Republic of Kazakhstan No. 953 dated 02.09.2019 (as amended on 31.03.2020).
:
* Rules for the installation and use of TIS.
The Rules and Requirements entered into force on 26.09.2019.
According to the Rules, sole proprietors can apply the system under special tax regimes based on a patent and a simplified declaration.
It is necessary to apply the TIS for all objects of business activity of the above-mentioned individual entrepreneurs. Namely, for accounting for trade transactions and accounting for goods for tax purposes.
In order for the TIS to be used on the territory of the Republic of Kazakhstan, it must:
* to enter the Unified Register of TIS (the obligation to include in the register lies with the owner (developer);
* be registered in the SRC of the Ministry of Finance of the Republic of Kazakhstan (the obligation to register lies with the user-IP on simplified taxation or IP on PSN.
How to register a three-component integrated system (TIS)
Registration of TIS is carried out by the Committee by including their model in the Unified Register of TIS (hereinafter referred to as the Unified Register).
Rules for installing and using a three-component integrated system
The rules apply to individual entrepreneurs who apply special tax regimes based on a patent and a simplified declaration-users of a three-component integrated system (hereinafter-TIS).
Installation of the TIS is carried out in accordance with the procedure for installing and configuring the system described by the manufacturer in the technical documentation for the product.
TIS is used to account for the processes of trade, provision of services, performance of works and accounting of goods for tax purposes for all objects of business activity of the TIS user.
To ensure the operation of the TIS, TIS users should follow the technical documentation of the TIS.
The TIS used in the course of business activity is subject to registration with the state revenue authorities at the taxpayer's location.
How to register a TIS with the tax authorities?
Before using the TIS for accounting, the user is obliged to register it in the territorial Department of the Ministry of Internal Affairs of the Republic of Kazakhstan at the place of its location. To do this, the tax service must provide:
* application (form attached to Order No. 953 of 02.09.2019);
* appendix to the application (if there are more than one objects);
* a document confirming the right to use the TIS (purchase or lease agreement);
* the conclusion of the owner of the TIS, confirming that the TIS model meets the requirements and is included in the Unified Register of TIS.
What is the advantage of using TIS for users?
For users, the installation of TIS is associated, of course, with additional costs. However, these costs are paid off by the advantages that the application of the system provides:
* simplification of accounting procedures;
* minimizing errors in accounting and calculating taxes, and therefore reducing the risk of fines from the tax service;
* no need to further optimize taxes;
* the possibility of applying tax benefits for TIS users.