Article 39 of the Law of the Republic of Kazakhstan "On Payments and Payment Systems" approved the norm according to which individual entrepreneurs or legal entities, when carrying out certain types of activities on the territory of the Republic of Kazakhstan, established by the Government of the Republic of Kazakhstan, are obliged to ensure the installation of equipment (devices) in the places of their activities designed to accept payments using payment cards, as well as accept payments using payment cards.
So, it is provided that legal entities and individual entrepreneurs applying the generally established taxation regime, as well as individual entrepreneurs and legal entities applying a special tax regime in accordance with tax legislation, and operating in the capital, cities of republican and regional significance, with the exception of those located in places where there is no public telecommunications network are obliged to ensure the installation and use of such equipment (devices), as well as to accept payments using payment cards.
The requirements established by Article 39 of the aforementioned Law do not apply to an individual entrepreneur and (or) a legal entity that carries out monetary settlements in trade operations, performance of work, provision of services without the use of cash.
Decree of the Government of the Republic of Kazakhstan dated October 21, 2016 No. 604 defines the types of activities for which taxpayers are required to use POS terminals. A list has been approved that provides for 14 types of activities, in the implementation of which in the territory of the Republic of Kazakhstan, individual entrepreneurs or legal entities are required to ensure the installation of equipment (devices) in the places of their activities, designed to accept payments using payment cards.
List of approved activities:
- wholesale and retail trade in cars and motorcycles, their repair and maintenance;
- wholesale and retail trade;
- provision of services by hotels;
- provision of restaurant services, other types of catering and serving drinks;
-sale of travel documents (tickets), baggage and cargo receipts for air and rail transport;
-provision of services for transport processing of goods, warehousing and storage, ancillary services for transportation and services for the carriage of goods;
- activities of tour operators and other organizations providing services in the field of tourism (except for travel agents);
-activities in the field of insurance;
- activities in the field of health care;
-activities in the field of education;
- activities for the distribution of films, video and television programs, screening of films;
- activities of fitness, sports clubs, discos;
- activities related to the organization of gambling and betting;
- provision of services for bowling (bowling alley) and billiards.
At the same time, the above requirement does not apply to individual entrepreneurs and (or) legal entities operating in the wholesale and retail trade of agricultural products of their own production, aquaculture (fishing) products of their own production, activities carried out through remote counters, car stalls, tents, kiosks. , containers and on the territory of trade markets.
According to subparagraph 14 of paragraph 1 of Article 142 of the Tax Code, the tax authorities are obliged to conduct tax audits on the availability of equipment (devices) designed to make payments using payment cards.
In accordance with Article 195 of the Code "On Administrative Offenses", it is provided that an individual entrepreneur or legal entity does not have equipment (device) designed to make payments using payment cards, entails a warning. In case of repeated involvement within a year after imposing an administrative penalty, it entails a fine for small businesses in the amount of forty, for medium-sized businesses - in the amount of sixty, for large businesses - in the amount of eighty monthly calculation indices.
Such equipment is installed on the basis of an agreement with a servicing bank or an organization that carries out certain types of banking operations. Registration of this equipment with the tax authorities is not performed.
We also draw special attention to the fact that in accordance with subparagraph 1 of Article 165 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code), monetary settlements are payments made for the purchase of goods, performance of work, provision of services through cash and (or ) settlements using payment cards. In accordance with article 166 of the Tax Code on the territory of the Republic.