Online-KKM

In accordance with paragraph 1 of Article 166 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory payments to the Budget" (Tax Code) " on the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of cash registers with the function of fixing and (or) transmitting data, models of which are included in the state register, unless otherwise established by this article.

This provision does not apply to monetary settlements:

1) individuals;

2) lawyers and mediators;

3) in terms of providing services to the population for transportation in public urban transport with the issuance of tickets in the form approved by the authorized state body implementing the state policy in the field of transport, in coordination with the authorized body;

4) The National Bank of the Republic of Kazakhstan;

5) taxpayers whose activities are located in places where there is no public telecommunications network;

6) second-tier banks.

The persons specified in subparagraph 5), when making monetary payments, use cash registers without the data transmission function, the models of which are included in the state register.

Information about administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks, is posted on the Internet resource of the authorized body.