Visual inspection of taxpayers

By order of the Minister of Finance of the Republic of Kazakhstan dated December 24, 2020 No. 1232, the Rules for the implementation of a pilot project for the administration of taxpayers with a visual inspection were approved. Visual inspection is another form of state control, which provides for inspection of the territories of covered markets, trading houses, shops, pavilions using special video surveillance equipment and (or) photographing by officials of state revenue authorities on complaints received by state revenue authorities. The pilot project for the administration of taxpayers with a visual inspection uses a barcode (QR code) generated by the state revenue authority. Who does the pilot project apply to? The pilot project applies to taxpayers engaged in wholesale and (or) retail trade in the Republic of Kazakhstan on the territory of covered markets, trading houses, shops, pavilions. How should taxpayers prepare for a visual inspection? Taxpayers participating in the pilot project, within ten working days from the beginning of the pilot project, must 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). To do this, you must enter the taxpayer's IIN / BIN in the active window, the registration number of the cash register, click the "create code" button, a QR code with all the data will be generated, which is to be printed. Where should the QR code be placed, and what information does the code contain? Place a barcode (QR code) in the locations of the cash register. The barcode (QR code) contains the following information: IIN / BIN; full name of the taxpayer; the address of the location of the taxpayer; the presence or absence of a license for storage and retail sale of alcoholic beverages, with the exception of activities related to storage and retail sale of alcoholic beverages in the territory of its production; registration number of KKM; taxpayer status (active, inactive, suspension of activities). Basis for inspection: The basis for the decision of the state revenue authority is: 1.the presence of a complaint received by the state revenue authorities on the following issues: lack of registration with the state revenue authorities when carrying out entrepreneurial activities in the territory of the Republic of Kazakhstan; violation of the procedure for the use of KKM; lack of equipment (device) designed to make payments using payment cards; lack of a license for storage and retail sale of alcoholic beverages, with the exception of activities related to storage and retail sale of alcoholic beverages in the territory of its production; 2. non-elimination of violations identified by a previously conducted visual inspection. Where is the visual inspection decision posted? 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. The decision contains information about: the name of the taxpayer; the address of the visual inspection; officials of state revenue bodies charged with the responsibility of conducting a visual inspection; the timing of the visual inspection. How is the visual inspection carried out? A visual inspection is carried out by officials of state revenue bodies using special video surveillance and photographic recording of territories, premises, buildings or other objects used in business. The violation is recorded using special video surveillance and (or) photographic recording.