In accordance with subparagraph 72-1) The Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code) is a three-component integrated system (TIS) consisting of a cash register with the function of fixing and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with a system for automating the management of trade, rendering services, performing works and accounting for goods, or it is a software and hardware complex replacing all three components of the integrated system.
Currently, 3 models are included in the Unified Register of TIS. The Unified Register of TIS can be found on the website of the State Revenue Committee of the Ministry of Finance.
Advantages of using TIS for sole proprietors applying a special tax regime based on a simplified declaration:
1) the threshold for income for the tax period, that is, for the half-year, has been increased to 94,086 MCI (288.2 million tenge).
2) the threshold for value added tax is up to 134,184 MCI (411.0 million tenge).
However, it should be taken into account that this increase applies only to turnover carried out in non-cash form, that is, settlements with customers through bank cards using TIS.
TIS has a tax accounting module available. This system reflects the movement of goods, as well as elements that allow you to generate tax reports, including wages of employees.
This system is designed to facilitate the accounting and fulfillment of tax obligations by individual entrepreneurs.
What do I need to use TIS?
The first is to go to the website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by the link http://kgd.gov.kz/ru/content/edinyy-reestr-trehkomponentnyh-integrirovannyh-sistem-1 and choose the YEW model.
The second is to contact the TIS developer to install the TIS.
The third is to go to the taxpayer's office, select the appropriate application form, fill out and register the TIS with the state revenue authorities.