In order to ensure compliance with the requirements of the tax legislation of the Republic of Kazakhstan, the state revenue authorities continuously analyze the data of second-tier banks Based on the results of the analysis, it was found that individual taxpayers who accept payments by means of payment cards mobile payments and transfers by number make payments without using cash registers In this regard, by way of clarification, we remind you that in accordance with the current legislation of the Republic of Kazakhstan, when accepting any form of non-cash payment including when accepting mobile transfers and transfers by phone number it is mandatory to use KKM with the issuance of a fiscal receipt to the buyer Additionally, we clarify that when accepting payment by QR code, the obligation to apply the KKM remains If the QR code is used to transfer funds (to a bank account card, or phone number) the calculation is subject to mandatory fiscalization with the issuance of a fiscal receipt Please note that compliance with these requirements is aimed at ensuring transparency of payments and consumer protection In order to prevent violations of tax legislation, we recommend ensuring the availability and timely registration of KKM mandatory issuance of fiscal receipts for each payment including mobile transfers and transfers by number; to bring the activity in line with the requirements of the legislation