Triangular integrated system (TIS)
Triangular integrated system (TIS)
TIS is the current operating system since 2020.
Currently, 3 models of TIS 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 of the Republic of Kazakhstan.
TIS is an integrated system consisting of a cash register with the function of recording and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with a system for automating the trade management, providing services, performing works and inventory, or a software and hardware complex replacing all three components of the integrated system.
Advantages of using TIS for IE applying a special tax regime based on a simplified declaration:
1) the income threshold for the tax period, that is, for a half-year, was increased from 24,038 MNU (66.8 million tenge) to 94,086 NMU (261.4 million tenge)
2) the raising of the VAT threshold in 2021 from 30,000 MNU to 144,184 MNU, that is, from 83.3 million tenge to 400.5 million tenge (in 2022 to 134,184 MNU).
However, it should be noted that the increase applies only to turnover in non-cash form (settling with customers via bank cards) using TIS.) TIS has a tax accounting module. This system reflects the movement of goods, as well as elements that create tax reports, including report on the wage of hired workers.
This system is designed to facilitate the accounting and fulfillment of tax obligations by individual entrepreneurs.
What is necessary for using TIS?
The first is go to the website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan at the link http://kgd.gov.kz/ru/content/edinyy-reestr-trehkomponentnyh-integrirovannyh-sistem-1 and choose the TIS model.
The second is contact the TIS developer to install the TIS.
The third is go to the taxpayer's account and register the TIS in the state revenue authorities (illustration).
Call on all individual entrepreneurs applying a special tax regime on the basis of a simplified declaration to apply the TIS and take advantage of its use.
The requirements for TIS and its accounting, the Rules for the installation and application of TIS were approved by Order No. 953 of the First Deputy Prime Minister of the Republic of Kazakhstan-Minister of Finance of the Republic of Kazakhstan dated September 2, 2019 «On approval of the Requirements for a three – component integrated system and its accounting, the Rules for its installation and application».
You can find information on the TIS equipment on the website https://tis24.kz/.