Application Benefits Three-Piece Integrated System

A three-component integrated system (TIS) is an integrated system consisting of a cash register with the function of fixing and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with a system of automation of trade management, provision of services, execution work and accounting of goods, or a software and hardware complex that replaces all three components of the integrated system. Benefits of using the TIS for entrepreneurs applying the SNR based on a simplified declaration: 1. The threshold for income for the tax period, that is, for half a year, has been increased from 24,038 MCI (66.8 million tenge) to 94,086 MCI (261.4 million tenge); 2. The threshold for VAT in 2021 was increased from 30,000 MCI to 144,184 MCI, that is, from 83.3 million tenge to 400.5 million tenge (in 2022 to 134,184 MCI). However, it should be noted that this increase applies only to transactions carried out in non-cash form (that is, settlements with customers through bank cards) using TIS. TIS has a tax accounting module, which reflects the movement of goods and elements that make it possible to generate tax reporting, including on the wages of employees. TIS is designed to facilitate accounting and fulfillment of tax obligations by individual entrepreneurs. What do you need to use TIS? The first is to go to the website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - KGD) at the link http://kgd.gov.kz/ru/content/edinyy-reestr-trehkomponentnyh-integrirovannyh-sistem-1 and select the TIS model. The second is to contact the TIS developer for its installation. Third, go to the taxpayer's office and register the TIS with the state revenue authorities (illustration). TIS has been operating since 2020. Currently, 3 TIS models are included in the unified TIS register, which can be found on the KGD website. Requirements for TIS and its accounting, rules for the installation and use of TIS were approved by Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated September 2, 2019 No. 953 "On approval of requirements for a three-component integrated system and its accounting, rules for its installation and application ". We urge entrepreneurs who apply the SNR based on a simplified declaration to apply the TIS and take advantage of its benefits.