Visual inspection project

In the Republic of Kazakhstan, since January 1, 2021, a pilot project on the administration of taxpayers with a visual inspection has been operating, which is designed to reduce the share of the shadow economy and improve the tax culture. As part of the pilot project, taxpayers who carry out wholesale and (or) retail trade in the Republic of Kazakhstan on the territory of covered markets, trading houses, shops, pavilions should receive a barcode (QR code) on the portal of the State Revenue Committee (kgd.gov.kz) at tab "Information resources" - Generation of a QR-code. Next, you need to print and place the barcode (QR code) in the locations of the cash register in color format. A QR code is required to identify an entrepreneur by buyers. The barcode (QR code) contains the following information: IIN / BIN; full name of the taxpayer; location address; the presence or absence of a license for the storage and retail sale of alcoholic beverages; registration number of KKM; taxpayer status (active, inactive, suspension of activities). A visual inspection is carried out by officials of the state revenue authorities exclusively on complaints from buyers, using video recording and (or) photographic recording. At the same time, without fail, the decision to conduct a visual inspection is posted on the Internet resource of the state revenue authorities no later than 3 (three) business days before the start of the period for conducting a visual inspection specified in the decision. For more information on the procedure for conducting a pilot project on administering taxpayers with a visual inspection, please follow the link http://adilet.zan.kz/rus/docs/V2000021928 (Order of the Minister of Finance of the Republic of Kazakhstan dated December 24, 2020 No. 1232).