Visual inspection

Visual inspection is another form of state control, which provides for the inspection of the territories of covered markets, trading houses, shops, pavilions using special means of video surveillance and (or) photo fixation by officials of state revenue bodies on complaints received by state revenue bodies As part of a pilot project for the administration of taxpayers with a visual inspection, a barcode (QR-code) generated by the state revenue authority is used. 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. A pilot project for the administration of taxpayers with a visual inspection is being implemented on the territory of the Republic of Kazakhstan. Conducting a visual inspection is carried out on the basis of the Decision of the state revenue authority at the location indicated in the registration data of the taxpayer, and (or) at the location of the object of taxation and (or) the object related to taxation. The basis for the decision of the state revenue authority is: availability 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; Violations of the procedure for the use of CMC; · lack of equipment (device) intended for making payments using payment cards; absence of a license for the storage and retail sale of alcoholic products, with the exception of activities for the storage and retail sale of alcoholic products in the territory of its production; . failure to eliminate violations identified by a previous visual inspection.