When conducting business activities, the use of a cash register machine (CRM) is one of the important aspects of tax compliance.
The legislation of the Republic of Kazakhstan establishes cases in which the use of a CRM is mandatory, as well as certain categories of persons exempt from its use.
Let’s review the main provisions of Articles 110 and 111.
🔹 WHO IS REQUIRED TO USE A CRM?
In the Republic of Kazakhstan, cash payments must generally be made using a cash register machine with a function for recording and/or transmitting data, unless otherwise provided by law.
The CRM model must be included in the Register of Cash Register Machines.
Therefore, purchasing a cash register alone is not sufficient. Entrepreneurs must ensure that the selected model meets the established requirements and is included in the relevant register.
🔹 WHO IS EXEMPT FROM USING A CRM?
The following persons are exempt from using a cash register machine:
✅ individuals;
✅ private bailiffs;
✅ advocates;
✅ professional mediators;
✅ persons providing public urban passenger transportation services, provided that tickets are issued;
✅ the National Bank of the Republic of Kazakhstan;
✅ second-tier banks;
✅ religious associations;
✅ the National Postal Operator, except for cash payments made in areas where public telecommunications networks are unavailable;
✅ persons making payments through a special mobile application.
📌 Please note that exemption from using a CRM applies only in the cases and under the conditions expressly provided for by law.
🔹 WHAT IF THERE IS NO TELECOMMUNICATIONS NETWORK?
The absence of a public telecommunications network does not automatically exempt a taxpayer from using a CRM.
If a taxpayer operates in an area where such a network is unavailable, a CRM without a data transmission function must be used when making cash payments.
🔹 VENDING MACHINES AND PAYMENT TERMINALS
Vending machines and service payment terminals that accept cash for sales transactions or services must also be equipped with a CRM featuring data recording and/or transmission capabilities.
🔹 KEY REQUIREMENTS FOR USING A CRM
When using a CRM, the following requirements must be met:
1️⃣ Register the CRM with the tax authority before commencing activities involving cash payments.
2️⃣ Issue a CRM receipt or a sales receipt for the amount paid for goods sold, work performed or services provided.
3️⃣ Provide tax officials with access to the CRM.
Therefore, using a CRM involves more than simply having a cash register. The established registration and operating procedures must also be followed.
🔹 WHAT DOES THE USE OF A CRM INVOLVE?
The use of a CRM includes:
📍 inclusion of the CRM model in the Register of Cash Register Machines;
📍 registration of the CRM with the tax authority;
📍 compliance with the requirements governing the contents of cash register receipts;
📍 updating information in the CRM registration card;
📍 deregistration of the CRM with the tax authority in the cases provided for by law;
📍 receiving and storing information on cash payments made through CRMs with data recording and/or transmission capabilities, as well as transmitting this information to the tax authorities.
The procedure for using CRMs and the requirements for the contents of cash register receipts are established by the authorized body.
🔹 WHICH CRMs CAN BE REGISTERED?
Only technically sound CRMs may be registered with the tax authorities at the place where they are used.
Registration, changes to the information in the registration card and deregistration are carried out:
➡️ based on information provided by the fiscal data operator — for CRMs with data recording and/or transmission capabilities;
➡️ based on a tax application for CRM registration — for CRMs without a data transmission function.
🔹 WHEN MUST A CRM BE DEREGISTERED?
A CRM must be deregistered in the following cases:
❌ termination of activities involving cash payments;
❌ liquidation, reorganization or termination of the taxpayer’s activities;
❌ inability to continue using the CRM due to a technical malfunction;
❌ removal of the CRM model from the Register of Cash Register Machines;
❌ replacement of a technically sound CRM with a new model;
❌ theft or loss of the CRM, provided that the supporting documents required by law are available.
🔹 FISCAL DATA OPERATOR
A fiscal data operator (FDO) plays an important role in the operation of CRMs with data recording and/or transmission capabilities.
The legislation establishes:
✔️ qualification requirements for prospective fiscal data operators;
✔️ the procedure for inclusion in and removal from the list of fiscal data operators;
✔️ the list of fiscal data operators.
🔹 THREE-COMPONENT INTEGRATED SYSTEM
The legislation also regulates the three-component integrated system.
Requirements for the system and its registration, as well as the procedure for its installation and use, are established by the relevant authorized bodies.
📌 WHAT SHOULD ENTREPRENEURS REMEMBER?
If your business involves accepting payments, you should determine in advance:
✔️ whether you are required to use a CRM;
✔️ whether any legal grounds for exemption apply to you;
✔️ whether the selected CRM model meets the established requirements;
✔️ whether the CRM model is included in the Register of Cash Register Machines;
✔️ whether the CRM has been registered;
✔️ whether receipts are issued and completed correctly;
✔️ whether the requirements governing receipt contents are being met;
✔️ whether the registration details need to be updated;
✔️ whether the CRM must be deregistered when it is no longer used.
⚠️ Important: Using a CRM is not merely a technical matter. It is part of complying with tax legislation. Entrepreneurs should therefore ensure that their cash register operations are properly organized from the outset.
If you are an entrepreneur and are unsure whether you need to use a CRM, which model to choose or how to issue a cash register receipt correctly, we recommend checking the legal requirements in advance and ensuring that your cash handling procedures comply with the established rules.
📚 Legal basis: Articles 110–111, which regulate the general provisions and procedures for the use of cash register machines.
📌 Who is included in the Register?
The Register includes taxpayers who have not independently submitted tax returns for 12 months following the submission of their last tax return.
This provision applies to:
🔹 resident legal entities;
🔹 non-resident legal entities conducting business in Kazakhstan through a permanent establishment or structural subdivision;
🔹 individual entrepreneurs.
❗️ An exception is made for taxpayers who have suspended the submission of tax returns in accordance with the Tax Code.
📅 When is the Register compiled?
Every year, no later than April 30, the tax authority issues a decision to include taxpayers in the Register. The Register is published on the authorized body’s official website no later than the date on which the relevant decision is issued.
🔄 How can a taxpayer be removed from the Register?
A taxpayer is removed from the Register upon submission of an amended tax return for the relevant tax period, where the tax return is automatically recognized as submitted with zero indicators.
The tax authority issues a decision to remove the taxpayer from the Register no later than three working days following the date of submission of the amended tax return. The updated Register is published on the authorized body’s official website no later than the date of the relevant decision.
Taxpayers are also removed from the Register of Inactive Taxpayers when they are removed from the registers of numbers or when an individual entrepreneur is deregistered.
⚠️ The Department recommends that taxpayers submit their tax returns on time and ensure that their registration status remains up to date.
Compliance with tax legislation helps prevent issues related to inclusion in the Register of Inactive Taxpayers.
Department of State Revenue for the Karaganda Region
Today, the Department of State Revenue for the Karaganda Region held a joint Zoom conference with T.V. Tyulekbaeva, Auditor of the Republic of Kazakhstan and tax consultant, @tylekbaeva_tatiana.
💼 The main topics of the meeting included Desk Tax Control in 2026: Why Notifications Are Issued and What to Do; Tax Audits: Entrepreneurs’ Rights and Obligations; as well as current questions and answers on taxation.
💬 During the conference, participants were provided with up-to-date information on desk tax control, tax audits, and other relevant tax matters.
Particular attention was paid to practical issues faced by entrepreneurs, with detailed explanations and answers provided.
🎙️ The speaker was Z.K. Zhoykimbekova, Head of the Department for Explanatory Work and Contact Center.
🤝 Such meetings help improve entrepreneurs’ tax literacy, strengthen open dialogue between government authorities and the business community, and ensure timely awareness of new developments and changes in tax legislation.
📜 The adoption and entry into force of the new Constitution of the Republic of Kazakhstan, approved by a nationwide referendum, laid the fundamental foundations for further modernization of all spheres of state and public life.
The updated Basic Law is of particular importance for the financial and economic sector, including the activities of state revenue authorities.
The new Constitution redefines the balance of interests between citizens, businesses and the state, creating conditions for the development of a modern, transparent and fair tax and customs administration system based on a service-oriented approach and partnership.
🔹 1. Constitutional Duty and Social Contract
The updated Basic Law retains the provision that the payment of legally established taxes, fees and other mandatory payments is a duty and obligation of everyone.
💰 Tax discipline is not merely compliance with a legal obligation; it is also a direct contribution by every citizen and business to fulfilling the state's social commitments.
Public revenues ensure the financing of education, healthcare, social support for the population and other important areas of government policy.
🔹 2. Protection of Private Property and Freedom of Entrepreneurship
🤝 The new Constitution strengthens guarantees for the protection of private property, freedom of entrepreneurial activity and fair competition.
For state revenue authorities, this provides a clear direction for further reducing the administrative burden on businesses, developing digital ecosystems and minimizing interference in lawful business activities.
💻 The implementation of tools such as virtual warehouses, product traceability systems and automated risk management contributes to more efficient administration and creates more favorable conditions for responsible businesses.
🔹 3. Digital Rights and Data Security
🔐 An important aspect of the new legal framework is the strengthening of guarantees for the protection of personal data and digital communications of citizens and businesses.
State revenue authorities ensure the confidentiality of tax information, the security of electronic databases and digital communication channels with taxpayers, while consistently implementing modern information security and cybersecurity standards.
🔹 4. Combating the Shadow Economy as a National Security Factor
🛡️ Protecting financial sovereignty and combating the illegal export of capital, smuggling and shadow economic activities are important elements in ensuring the country's economic and national security.
State revenue authorities continue their systematic efforts to establish equal and fair competitive conditions for legitimate businesses, eliminate illicit schemes and protect the state's economic interests.
The adoption of the new Constitution marks a new stage in the development of sovereign Kazakhstan.
For the Department of State Revenue for the Karaganda Region, this provides a clear mandate to ensure maximum transparency, fully respect taxpayers' rights, improve the quality of public services and develop partnership relations with citizens and businesses.
⚖️ Law and order are the foundation of every citizen's well-being and the country's economic stability!
🛡️ DIGITAL HYGIENE AND PREVENTION OF GAMBLING ADDICTION
📌 The Department of State Revenue for the Karaganda Region held a seminar-meeting on the topics of “Digital Hygiene: How Not to Become a Victim of Internet Fraud” and “Gambling Addiction.”
👮♂️ The speakers were representatives of the Cybercrime Prevention Department of the Karaganda Region Police Department:
🔹 Arman Maratovich Kairakbayev — Police Lieutenant Colonel, Acting Head of the Department;
🔹 Dinmukhamed Galiuly Ziyada — Police Captain, Senior Operative Officer for Specially Important Cases.
💻 Participants learned about common online fraud schemes, ways to protect their personal data and finances, and the consequences of gambling addiction.
⚠️ Stay vigilant! Never share SMS verification codes or bank card details with strangers, avoid suspicious links, and do not trust promises of easy money.
🤝 Such events aim to improve employees’ digital literacy and prevent online fraud and gambling addiction.
🔐 Protect yourself and your personal data!
💐 The Department of State Revenue for the Karaganda Region sincerely congratulates Larisa Tinlao Zhao, Chief Specialist of the Department, on her 60th birthday anniversary!
Larisa Tinlao began her professional career in 1994 at the Tax Inspectorate of Leninsky District and continues to serve with dedication in the state revenue authorities to this day. Over the years, she has gained extensive professional experience and established herself as a responsible, competent, and dedicated specialist.
Your many years of service, professionalism, and responsible attitude toward your duties deserve deep respect. We express our sincere gratitude to you for your contribution to the development of the state revenue authorities!
🌷 On this special occasion, we wish you good health, longevity, family well-being, prosperity, and happiness! May every day be filled with joy, may peace and harmony always reign in your home, and may you always be surrounded by loving and caring family members. May you continue to enjoy their warmth and respect, as well as the fruits of your hard work!
May the years ahead be filled with joyful events, wonderful moments, and new achievements!
With sincere respect,
The Department of State Revenue for the Karaganda Region
🎉 HAPPY 70TH BIRTHDAY! 🎉
The Department of State Revenue for the Karaganda Region sincerely congratulates Aliya Baidauletovna Kulumbayeva, a veteran of the state revenue authorities, on her 70th anniversary! 💐
Aliya Baidauletovna devoted more than 20 years of her life to serving in the state revenue authorities, working conscientiously for the benefit of the country. Her professionalism, sense of responsibility, and dedication to her work deserve the deepest respect. Her many years of service and contribution to the development of the state revenue authorities serve as a worthy example for the younger generation of employees.
On this special occasion, we wish you good health, longevity, family well-being, warmth, and boundless energy! May every day be filled with joy, the care of loved ones, the respect of colleagues, and pleasant moments!
🌷 Turning 70 is a wonderful milestone in life, symbolizing wisdom, rich experience, and a life journey worthy of admiration.
May your home always be filled with peace, comfort, and prosperity, and may you always be surrounded by those who love and cherish you. We wish you many more happy years, kindness, happiness, and all the very best!
Happy 70th birthday, Aliya Baidauletovna! 💐
With sincere respect,
The Department of State Revenue for the Karaganda Region
The customs value of goods serves as the basis for calculating customs duties, taxes, and other mandatory payments. Therefore, verifying its accuracy is one of the key areas of customs control.
🔎 How is customs value control carried out?
Verification of documents and information relating to customs value is not conducted for every customs declaration. Customs authorities apply a risk management system (RMS) to identify consignments requiring additional verification.
⚠️ In which cases may verification be initiated?
The grounds for verification may include:
▪️ discrepancies between the submitted documents;
▪️ a significant deviation of the declared value from the value of identical or similar goods;
▪️ the absence of supporting documents for certain components of customs value;
▪️ incorrect accounting of transportation and insurance costs, royalty and licence fees, and other expenses that must be included in the customs value.
✅ In which cases may verification not be conducted?
The customs legislation of the Eurasian Economic Union (EAEU) provides for a mechanism to simplify customs administration.
Verification may not be conducted for identical goods imported under the same foreign trade contract if the customs authority has previously confirmed the accuracy of the customs value for a similar consignment, determined using the transaction value method for imported goods (Method 1).
The following conditions must be met simultaneously:
🔹 the goods are imported under the same foreign trade contract;
🔹 Method 1 is used to determine the customs value;
🔹 the material terms of the transaction affecting customs value, including the price, delivery terms, and payment arrangements, remain unchanged;
🔹 there are no new circumstances that could affect the customs value or raise doubts about the accuracy of the declared information;
🔹 the customs declaration contains information about the previously cleared consignment for which the customs value was confirmed.
📌 Important!
The non-conduct of verification is not guaranteed automatically. If the risk management system identifies signs of potential violations or doubts arise regarding the accuracy of the declared information, the customs authority is entitled to conduct verification.
🤝 The application of the risk management system helps ensure effective customs control, reduce the administrative burden on compliant participants in foreign economic activity, and accelerate customs clearance where no risk factors are identified.
TEMPORARY IMPORT AND EXPORT OF GOODS WITHIN THE EAEU: WHAT DO TAXPAYERS NEED TO KNOW?
The Department of State Revenue for the Karaganda region informs about the procedure for submitting notifications for temporary import and export of goods within the framework of the Eurasian Economic Union (hereinafter referred to as the EAEU).
What is temporary import and export?
Temporary import/export within the EAEU is a customs procedure that provides for the movement of goods between the EAEU member States for a limited period without payment of customs duties and taxes, with the obligation to subsequently re—export or return them without changing the properties and characteristics of the goods.
, Who is required to submit the notification?
In order to implement the provisions of the Tax Code of the Republic of Kazakhstan, namely Article 514, the taxpayer is obliged to notify the state revenue authorities during the temporary import or export of goods within the EAEU.
In what form is the notification submitted?
The notification of the import and export of goods is submitted in the form 016.00.
The introduction of this notification form is aimed at achieving the following objectives:
Increase transparency and strengthen control over the movement of goods;
🔹 reducing the share of the shadow economy in the import and export of goods within the EAEU;
Ensuring that taxpayers comply with the established requirements for the form and timing of notification submission.
How and where is the notification submitted?
The taxpayer submits an electronic notification in the prescribed form to the state revenue authority at his location.
What is the deadline for submitting the notification?
The deadline for submitting the notification is 20 business days.:
📍 Upon import of goods — from the date of import of goods into the territory of the Republic of Kazakhstan from the territory of the EAEU Member States.
📍 Upon export of goods — from the date of export of goods from the territory of the Republic of Kazakhstan to the territory of the EAEU Member States.
❗️ We draw the taxpayers' attention!
In case of temporary import or export of goods within the EAEU, it is necessary to submit a timely notification in the form 016.00, observing the established procedure and deadlines.
Compliance with the requirements of tax legislation helps to ensure transparency in the movement of goods and reduce the risks of violations.
The Department of State Revenue for the Karaganda region urges taxpayers to be responsible for fulfilling their tax obligations and to submit timely reports and notifications provided for by law.
📚 Today, October 8, 2026, a seminar for members of the Karaganda Regional Public Council was held at the Karaganda Region Branch of the Academy of Public Administration under the President of the Republic of Kazakhstan.
The seminar was held on the topic:
“The Role and Powers of the Public Council: Oversight, Participation and Responsibility.”
During the seminar, participants were introduced to amendments and additions to the tax legislation of the Republic of Kazakhstan.
The session was conducted by Zauresh Kanatovna Zhoikimbekova, Head of the Department of Explanatory Work and Contact Center of the Department of State Revenues of the Karaganda Region.
💬 During the meeting, current issues of tax legislation were discussed, and explanations were provided regarding key changes relevant to taxpayers and the public.
Such meetings contribute to improving the legal and tax literacy of Public Council members, enhancing their professional knowledge, and strengthening cooperation between government authorities and civil society institutions.
🤝 The Department of State Revenues of the Karaganda Region expresses its gratitude to the organizers for their cooperation and for the opportunity to exchange knowledge and experience.