Order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 208 “On some issues related to the use of cash registers”
(with amendments and additions as of 30.03.2025 )
The preamble is set out in the edition of the order Of the Minister of Finance RK dated 01.06.20 г. № 554 (see old edition .); of the order Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22 г. № 411 (see old edition .)
In accordance with paragraph 8 of Article 166, paragraph 6 of Article 167, paragraph 2 of Article 170, Article 171 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and subparagraph 1) of Article 10 of the Law of the Republic of Kazakhstan "On Public Services", I HEREBY ORDER:
Paragraph 1 is amended in accordance with of the order of the First Deputy Prime Minister-Of the Minister of Finance RK dated 24.02.20 г. № 192 (see old edition .); of the order of the Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .)
Approve attached:
1) Rules for using of cash registers in accordance with Appendix 1 to this order;
2) registration card form контрольно-кассовой машины согласно приложению 2 к настоящему приказу;
3) form of cash accounting book according to Annex 3 to this order;
4) the form of the book of sales receipts according to Annex 4 to this order;
5) the form of the sales receipts according to Annex 5 to this order;
6) Rules inclusion (exclusion) of models of cash registers in (from) the state (state) register (register) of cash registers in accordance with Appendix 6 to this order;»;
7) Rules receiving and storing information from cash registers with the function of recording and (or) transmitting data on monetary settlements carried out during the sale of goods, performance of works, provision of services, as well as their transfer to state revenue authorities by the fiscal data operator in accordance with Annex 7 to this order.
8) Rules transfer of information about cash registers with the function of recording and (or) transmitting data by the fiscal data operator to the state revenue authorities in accordance with Annex 8 to this order.
Paragraph 2 is amended in accordance with the order of the First Deputy Prime Minister -Of the Minister of Finance RK dated 24.02.20 г. № 192 (see old edition .)
To invalidate certain orders of the Ministry of Finance of the Republic of Kazakhstan according to the list in accordance with Annex 9 to this order.
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (Tengebaev A.M.), in accordance with the procedure established by law, ensure:
1) the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order, sending a copy of it in paper and electronic form in Kazakh and Russian to the Republican State Enterprise on the right of economic management "Republican Center for Legal Information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan;
3) posting of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
4) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submit to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan information on the implementation of measures provided for in subparagraphs 1), 2) and 3) of this paragraph.
This order shall enter into force upon the expiration of ten calendar days after the date of its first official publication.
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Minister of Finance |
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The rules are set out in the edition of the order of the Minister of Finance RK dated 01.06.20 г. № 554 (see old edition .)
Annex 1
to the Order of the Minister of Finance
of the Republic of Kazakhstan
dated February 16, 2018 No. 208
Rules for the use of cash registersравила
Chapter 1. General provisions
Paragraph 1 is set out in the edition of the приказа Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22 № 411 (see old edition.)
1These Rules for the use of cash registers (hereinafter - the rule) have been developed in accordance with paragraph 8 of Article 166 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and subparagraph 1) of Article 10 of the Law of the Republic of Kazakhstan "On Public Services" (hereinafter referred to as the Law) and determine the procedure for the application of cash registers.
The state service "Registration and de-registration of cash registers (CRM)" is provided by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for districts, cities and districts in cities, on the territory of special economic zones (hereinafter referred to as the service) and through the e-government web portal.
For the purposes of these Rules, the responsible person of the taxpayer (hereinafter - the service) is a person who is in an employment relationship with the taxpayer or acts on his behalf on the basis of a power of attorney, contract or other legal basis, who performs monetary settlements with the buyer (client) the cash registers used and those responsible for their operation.
Paragraph 4 is set out in the edition of the Order of the Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .)
In accordance with subparagraph 11) of paragraph 2 of Article 5 of the Law, the service provider ensures that data is entered into the information system for monitoring the provision of public services on the stage of provision of public services in accordance with the procedure established by the authorized body in the field of informatization.
In case of amendments and (or) additions to these Rules, the service provider, within three (three) business days after registration with the Ministry of Justice of the Republic of Kazakhstan, sends information on amendments to the procedure for providing public services to the Unified Contact Center and the operator of the information and communication infrastructure of the "electronic government".
The service provider ensures the uninterrupted functioning of the information system containing inaccessible information for the provision of public services. In the event of a malfunction in the information systems used in the provision of public services, the service provider ensures the elimination of technical problems and notifies the relevant authorized persons within 1 (one) business day.
The application of cash registers includes:
1) registration of the cash register machine;
2) making changes to the registration data;
3) de-registration of the cash register machine;
4) operating cash registers.
Paragraph 7 is set out in the edition of the Order of the Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .)
The list of basic requirements for the provision of public services "Registration and de-registration of cash registers" (CRM) is specified in Annex 1 to these Rules.
Chapter 2. The procedure for the provision of public services "Registration and de-registration of cash registers (CRM)"
Paragraph 1. Registration of cash registers with state revenue authorities
In the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of cash registers, except for the cases specified in paragraph 2 of Article 166 of the Tax Code.
Cash registers are subject to registration with the service provider at the place of use, except for the cases specified in this paragraph.
Cash registers are subject to accounting:
1) used in carrying out activities through non-stationary or other mobile (mobile) facilities;
2) being banking computer systems, including banking computer systems that are equipped with payment terminals.
The service sends information in electronic form for setting up a cash register with the functions of recording and (or) transmitting data to the Integrated Tax Information System of the Republic of Kazakhstan information system (hereinafter referred to as the information system) via the Internet resource of the fiscal data operator or through the e-government web portal.
The service is sent on paper for the installation of a cash register with the functions of recording and (or) transmitting data through the fiscal data operator to the service in accordance with the form agreed with Appendix 2 to the Rules for transmitting information about cash registers with the functions of recording and (or) transmitting data by the fiscal data operator to the authorities. government revenue., approved by the Order of the Minister of Finance of the Republic of Kazakhstan "On certain issues of the use of cash registers" dated February 16, 2018 No. 208 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan No. 16508).
Transmission of information about cash registers with the functions of recording and (or) transmitting data by the fiscal data operator The application to the state revenue authorities is carried out in accordance with the procedure provided for in accordance with paragraph 2 of Article 167 of the Tax Code.
In order to register a cash register machine without transmitting data, the service recipient provides the service provider with a tax statement on the registration of the cash register machine with the service provider in hard copy, in accordance with Annex 16, approved by the order of the Minister of Finance of the Republic of Kazakhstan "On Approval of Tax Application Forms" dated February 12.since 2018, No. 160 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan No. 16425) (hereinafter - the tax statement).
An official of the service when registering a cash register machine without a data transfer function, with the exception of hardware and software complexes.:
1) verifies the compliance of the information specified in the tax statement, submitted documents, with the model of the cash register machine without a data transfer function.;
2) verifies the factory number of the cash register machine without the function of transmitting the data indicated on the label, with the number indicated in the tax statement;
3) verifies the correctness of the registration of the cash book and the book of commodity receipts.;
4) establishes the fiscal mode of operation of the cash register machine.;
5) installs the seal of the service provider on the body of the cash register machine with the fiscal memory unit.;
6) issues the registration card of the cash register machine without the data transfer function.
7) certifies the registration card of a cash register machine without the data transfer function, the cash register and commodity receipts with a personal signature and seal provided for their certification.;
8) verifies the correspondence of the model of the cash register machine without the data transmission function with the models entered in the state register of cash registers;
9) returns to the service recipient:
a cash register machine with a fiscal memory unit with an established fiscal mode of operation and a service seal.;
certified accounting books for cash and commodity receipts;
10) issues the registration card of the cash register machine to the service recipient.
An official provides services when registering a cash register machine, which is a hardware and software complex without a data transfer function.:
1) verifies the compliance of the information specified in the tax statement, submitted documents, with the model of the cash register machine without a data transfer function.;
2) a brief description of the functionality and characteristics of the hardware-software package;
3) guidelines for using the "Tax inspector's workplace" module of the hardware and software complex model declared for registration with the tax authority.
Paragraph 16 is set out in the edition of the Order of the Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22 г. № 411 (see old edition .); is amended in accordance with Order of the Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .)
The registration service for a cash register is a stay within 2 (two) business days from the date of receipt by the operator of the fiscal data or tax statement provided for in subparagraph 2) paragraph 2 of Article 167 of the Tax Code.
When submitting information about cash registers with the functions of recording and (or) transmitting data by the fiscal data operator, the information is processed electronically.
When the service recipient submits on paper a tax application for registration of a cash register machine without transmitting data with an incomplete package of documents provided for in item 8 of the List in accordance with Appendix 1 to these Rules, the service provider refuses to accept the documents.
The registration card of the cash register machine is issued to the service provider upon registration of the cash register machine with the service provider, is kept during the entire period of operation of the cash register machine and is presented at the request of the official providing the services.
The reason for refusal to provide public services may be the non-compliance of the victim's services and (or) the submitted materials, objects, data and information unavailable for the provision of public services with the requirements established by these Rules.
Paragraph 2. Making changes to the registration data of the cash register machine
The service is sent electronically to change the information specified in the registration card of the cash register machine with the function of recording and (or) transmitting data to the information system of the service provider via the Internet resource of the fiscal data operator or through the web portal of the "electronic government".
The service sends information on paper about changes in the information specified in the registration card of a cash register machine with the function of recording and (or) transmitting data through the service's fiscal data operator in a form consistent with Annex 2 to the Rules for Transmitting Information about cash registers with the function of recording and (or) transmitting data. The fiscal data data operator is the state revenue authorities., approved by Order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 208 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan under No. 16508).
The service provider provides the service provider with a hard copy tax application for changing the information specified in the registration card of the cash register machine without transmitting data, in accordance with the form approved by Annex 16, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160 (registered in the Register of State Registration).the author of the regulatory legal acts of the Republic of Kazakhstan under No. 16425).
The employer's services shall perform actions within 5 (five) business days from the date of the changes indicated in the registration card of the cash register machine in accordance with the procedure established by Article 168 of the Tax Code.
The operator's service for changing the information specified in the registration card of the cash register machine is the implementation of fiscal data or tax statement provided for in subparagraph 2) within 1 (one) business day from the date of receipt by the operator of the information. paragraph 1 of Article 168 of the Tax Code.
Paragraph 3. De-registration of the cash register machine with the state revenue authorities
The service sends electronically information about the de-registration of a cash register with the functions of recording and (or) transmitting data to the information system of the service of the operator of the Internet resource of fiscal data or through the web portal of the "electronic government".
The service is sent on paper for de-registration of a cash register machine with the functions of recording and (or) transmitting data through a fiscal data operator. The service is provided in a form consistent with Annex 3 to the Rules for Transmitting Information about cash registers with the functions of Recording and (or) transmitting data by a fiscal data operator data in the state revenue authorities, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 208 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan No. 16508).
The service provider submits on paper a tax application for de-registration with the service provider of a cash register machine without transmitting data in accordance with Appendix 17, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan No. 16425).
An official provides services to the recipient when de-registering a cash register machine without a data transfer function, with the exception of hardware and software systems.:
1) removes a fiscal report;
2) conducts desk control and compares the data of the cash accounting books with the readings of the fiscal report and the data of the books of commodity receipts.;
3) makes a record of the closure of the cash accounting book and the book of commodity receipts;
4) removes the seal from the body of a cash register machine with a fiscal memory unit;
5) returns to the service recipient:
the cash register.;
the book of cash and commodity receipts;
a registration card with a note about the de-registration of the cash register machine.
The service of the operator of the cash register is the withdrawal within 1 (one) business day from the date of receipt by the operator of the fiscal data or tax statement provided for in subparagraph 2) paragraph 2 of Article 169 of the Tax Code.
Upon de-registration of a cash register machine, which is a hardware and software complex, the official of the controller's service removes the fiscal report and returns the registration card with a note on de-registration of the cash register machine.
Chapter 2. Withdrawal of the fiscal report
Fiscal reports in cases of provision of services:
1) conducting tax audits.;
2) replacing the fiscal memory unit.;
3) de-registering the cash register machine.;
4) mastering the repair of the cash register machine, requiring the introduction of a password to access the fiscal memory.;
5) completely filling the accounting book with cash.;
6) loss (damage) cash accounting books.
To withdraw a fiscal report, except for the case provided for in subparagraph 1) According to paragraph 30 of these Rules, the service is provided with a cash register and subsequent documents.:
1) numbered, laced, certified with the signature of the head and the seal of the services accounting books for cash and commodity receipts.;
2) replacement reports from the date of withdrawal of the last fiscal report.
Upon removal of the fiscal report, an act of removal of the fiscal report is drawn up in accordance with Annex 2 to these Rules, the data of which must be entered into the information system of the service provider.
Chapter 3. Use of cash register machines
Paragraph 32 is amended in accordance with Order of the Of the Minister of Finance RK dated 26.03.24 г. № 163 (put into effect from 9 April 2024 .) (see old edition .)
The responsible person of the service recipient during the operation of the cash register machine: 1) enters information about the monetary settlement in accordance with the operating instructions of the cash register machine.; 2) in case of lack of electricity or malfunction of the cash register machine, a sales receipt is filled out and issued.; 3) in case of temporary absence of a telecommunications network provided by the operator of fiscal data, the autonomous mode of operation of the cash register is used. machines with data capture and transmission functions.; 4) fills out the cash register, except for the case of using a cash register machine with the functions of recording and (or) transmitting data.; 5) at the end of the shift, the "end of shift" procedure is performed by removing the shift report (Z-report) in accordance with the technical requirements of the manufacturer of the model of the cash register machine. Replacement reports, accounting books for cash and commodity receipts, as well as cancellation, refund and cash register receipts for which cancellation and refund operations have been performed, are stored by the service authority for 5 (five) years from the date of their printing or complete filling, except in the case of the use of a cash register. cars.machines with data capture and/or transmission functions The shift period of twenty-four hours will not exceed.
Paragraph 33 is amended in accordance with Order of the Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22 г. № 411 (see old edition .)
Operations for canceling an incorrectly entered amount or refunding a monetary settlement are performed in accordance with the technical requirements of the manufacturer of the model of the cash register machine, if available:
originals of the control receipt of the cash register machine without the function of recording and (or) transmitting data and making an entry in the Cash Book;
the original check of a cash register with the functions of recording and (or) transmitting data, or a check printed from the website of the fiscal data operator with the attachment of another document containing information about the name, cost of the product (work, service), date of purchase, seller (manufacturer, contractor).
The provision of the first part of this paragraph does not apply to refund transactions for unused railway, bus and air tickets issued in an automated manner in accordance with Article 13 of the Law of the Republic of Kazakhstan "on Transport in the Republic of Kazakhstan".
The data of the cash book correspond to the readings of the shift reports on the relevant date.
The readings of the report, taking into account the amounts of payments when using payment cards on the current status of the cash register, correspond to the amount of cash in the cash register at the time of withdrawal of the fiscal report, the amounts of cash acceptance and disbursement not related to the sale of goods, performance of work, provision of services reflected in the cash book.
When removing the fiscal report on the current status of the cash register in accordance with subparagraph 1) paragraph 30 of these Rules, the calculation of cash at the cash desk is carried out by the service recipient (his official) in the presence of an inspection person.
In the event of a technical malfunction of the cash register machine, the elimination of which is impossible without violating the integrity of the seal, the service recipient, within 5 (five) business days from the date of the malfunction, provides the service in which the registration of the cash register machine was performed.:
1) a tax statement on the fulfillment of obligations arising from the operation of the cash register machine, in accordance with Annex 3 to these Rules, indicating the number, date of issue of the registration card of the cash register machine and the total meter readings at the beginning of the day during which the malfunction occurred.;
2) the conclusion of the maintenance center with a reasonable an indication of the repair time and the causes of the malfunction.
The service provider refuses to accept documents for obtaining permission to violate the integrity of the seal in cases of failure to submit or incomplete submission of documents provided for in subparagraphs 1) and 2) of this paragraph.
On the day of receiving the tax application, the service provider decides whether to issue or refuse to issue a permit for violating the integrity of the cash register seal in accordance with Appendix 4 to these Rules in order to eliminate the malfunction.
The service provider's permission to violate the integrity of the cash register seal is issued in a form consistent with Appendix 4 to these Rules by the service official responsible for installing the seal on the day of the decision to issue it.
The deadline for submitting a cash register machine with a fiscal memory unit to the service for the installation of a seal after the technical malfunction has been eliminated may not be less than the repair period specified in the conclusion of the maintenance center, but not more than 15 (fifteen) working days from the date of issuing a permit for the violation of the integrity of the service.seals
In the event of a technical malfunction of a cash register machine with the function of recording and (or) transmitting data, the elimination of which is impossible without contacting the service center, the serviceman, within three (three) business days from the date of the malfunction, shall contact the service center where the registration of the cash register machine was performed. and/or an EU service is performed.
The conclusion of the technical service center on the causes of the malfunction, indicating the timing of the repair of the cash register machine with the functions of recording and transmitting data, is stored by the service authority for 5 (five) years from the date of their issuance.
A cash register machine is considered to be technically defective if:
1) does not print, prints illegibly or the details on the control receipt defined by Articles 166 of the Tax Code, does not print in full force, except in cases where the receipt is issued electronically by a cash register machine;
2) The inability to receive data from fiscal memory or from a fiscal data storage device;
3) the seal of the service provider of the cash register machine with the fiscal memory unit is missing or has been warned;
4) No manufacturer's marking;
5) The inability to transfer data using a cash register machine with the functions of recording and (or) transmitting data if there is a good connection provided by the fiscal data operator.
A cash register machine, which is a hardware and software complex, is considered technically defective in the cases provided for in paragraphs 1), 2) and 5) of paragraph 38 of these Rules.
In case of complete filling of the cash book and (or) the book of commodity receipts, or in case of their loss (damage), the service recipient provides the services of the supplier at the place of registration of the cash register within 5 (five) business days in order to replace (restore) them.:
1) a tax statement on the fulfillment of obligations arising from the operation of a cash register machine, in accordance with Annex 3 to these Rules.;
2) numbered, laced, signed and (or) stamped (with the exception of legal entities belonging to private business entities) services of the recipient of new cash accounting books and (or) commodity receipts;
3) the registration card of the cash register machine.;
4) the cash register machine.
In case of complete filling or loss (damage) of the cash book, the user is additionally provided with the cash register machine service for removing fiscal statements.
Cash accounting books and (or) commodity receipts are replaced within three (three) business days from the date of registration of the tax application with the service provider.
Chapter 4. Procedure for appealing decisions, actions (inaction) of the service provider and (or) their officials on the provision of public services
In cases of disagreement with the results of the provision of public services to victims, a complaint is filed against the decision, actions (inaction) of the victim on the provision of public services in accordance with the Law: addressed to the head; to the head of the authorized body responsible for ensuring tax revenues and payments to the budget; to the authorized body for the assessment and control of the quality of public services.
Paragraph 43 is set out in the edition of the Order of the Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22 № 411 (see old edition .)
A complaint from a service recipient received by a service directly providing a public service is subject, in accordance with paragraph 2 of Article 25 of the Law, to consideration within 5 (five) business days from the date of its registration.
An employer's complaint received by the authorized body for assessment and quality control of public services is subject to consideration within 15 (fifteen) business days from the date of EU registration.
Consideration of complaints regarding the provision of public services is carried out by a higher administrative body, an official, an authorized body for the assessment and control of the quality of public services (hereinafter referred to as the body reviewing the complaint).
Complaints are filed against the service provider and/or the official whose decision, action (inaction) is being appealed.
The official whose decision, action (inaction) is being appealed, no later than 3 (three) working days from the date of receipt of the complaint, is sent to her and conducts an administrative case to the body that reviewed the complaint.
At the same time, the service provider and (or) the official, the decision, the action (inaction) those who are being appealed have a reason not to send a complaint to the body reviewing the complaint if it makes a decision or other administrative action within three (three) working days that meets the requirements specified in the complaint. Unless otherwise provided by law, an appeal to the court is allowed after a pre-trial appeal.
Is excluded according to the Order of the Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22 г. № 411 (see old edition.)
Annex 1 is set out in the edition of the Order of the Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22 № 411 (see old edition .); приказа Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .)
Annex 1
to the Rules of using cash registers
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List of basic requirements for the provision of public services "Registration and de-registration of cash registers" (CRM) |
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Name of the subspecies of public services: |
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1 |
Name of the service |
territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for districts, cities and districts in cities, on the territory of special economic zones (hereinafter referred to as the organization of services) |
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2 |
Ways of providing public services |
1) through the provider's service center; |
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Deadlines for the provision of public services |
1) registration of the CRM - within 2 (two) business days: |
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The form of public service provision |
Paper, electronic (partially automated). |
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The result of the provision of public services |
1) issuing registration card in accordance with the form approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 208 "On certain issues of the use of cash registers" (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan under No. 16508); 2) a reasoned response on refusal to provide public services in the cases and on the grounds specified in paragraph 9 of this List, when providing public services. |
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The amount of fees charged to the service recipient for the provision of public services and the methods of their collection in cases provided for by the legislation of the Republic of Kazakhstan |
The public service is provided free of charge. |
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7 |
Schedule of services and information facilities |
1) services - from Monday to Friday, from 9.00 to 18.30 hours with a lunch break from 13.00 to 14.30 hours, except weekends and holidays agree with the Labor Code of the Republic of Kazakhstan (hereinafter referred to as the Labor Code) and the Law of the Republic of Kazakhstan "On Holidays in the Republic of Kazakhstan" (hereinafter- the Law on Holidays). Public services are provided on a first-come, first-served basis, without prior appointment and expedited maintenance.; |
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8 |
The list of documents and information required from the employer for the provision of public services; |
1. When setting up a CRM without a data transfer function. 1) with the exception of hardware and software complexes, a tax statement on registration of a CRM with a tax authority is submitted in the form (appendix 16) approved by Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160 "On Approval of Tax Application Forms" (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan No. 16425) (hereinafter referred to as the Order) (hereinafter – the CRM).; A cash register containing information about the taxpayer's services, which can be entered without setting a fiscal regime; numbered, laced, signed and (or) stamped by the taxpayer, a cash register and a book of commodity receipts.; 2) the following documents are provided to the service provider by the hardware and software package: |
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9 |
Grounds for refusal to provide public services, established by the laws of the Republic of Kazakhstan |
Non-compliance of registration information with the recipient's services and (or) submitted materials, objects, data and information unavailable for the provision of public services with the requirements established by these Rules. |
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10 |
Other requirements, taking into account the specifics of the provision of public services, including those provided in electronic form |
Non-compliance of registration information with the recipient's services and (or) submitted materials, objects, data and information unavailable for the provision of public services with the requirements established by these Rules. The service receiver has ways to receive public services in the information system of the service provider.: 1) through the Internet resource of fiscal data operators, subject to the availability of an electronic digital signature (hereinafter referred to as EDS) and through the use of a one-time password received via SMS notification; 2) through the e-government web portal, subject to the availability of an EDS and through the use of a one-time password obtained via SMS notification: on the Internet resources of fiscal data operators. When information about failures or technical problems is published on the e-government web portal, it is not possible to contact the unified contact center for the provision of public services. Unified contact center for the provision of public services: 8-800-080-7777 or 1414 |
Annex 2
to the Rules of using cash registers
Form
Annex 3
to the Rules of using cash registers
Form
Annex 4
to the Rules of using cash registers
Form
Permission to violate the integrity of the cash register seal
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«_____» _________________ 20___ |
_______________________ |
______________________________________________________________________________
(name of the state revenue authority) in accordance with the tax statement on the fulfillment of obligations arising from the operation of the cash register machine, ______________________________________________________________________________ ______________________________________________________________________________ (last name, first name, patronymic (if any) or the name of the taxpayer, Individual identification number/Business identification number).
Don't"____" _______________ 20___ year, as well as on the basis of the conclusion of the Center. maintenance services_______________________________________________________ (name of the Service Center) not"____" ___________ 20___ year №_________ about the causes of a technical function______________________________________________________________________________
____________________________________________________________
__________________________________________________________________________
___________________________________________________________ decided
To allow violation of the seal integrity № ____________________ to eliminate technical malfunctions of the cash register machine ___________________, factory number. _______________________, registration card № _______________ date of issue"___" __________ 20____ of the year. The seals of the state revenue authority for installation are not available to you. After troubleshooting, you do not have to submit the cash register to the state revenue authority on time."____" _________________ 20____ of the year.
The official
of the state body
responsible for the installation of the seal ___________ ________________ _________________
(signature) (surname, first name, patronymic (if any)) place stamp.
got permission. ___________________________________________________________
(last name, first name, patronymic (if any) or the name of the taxpayer, signature, (except for legal entities related to private business entities, date.)
Form of register card is set out in edition of the order of the First Deputy Prime MinisterРК-Of the Minister of Finance RK dated 24.02.20 № 192 (see old edition .)
Annex 2
To the Order of the Minister of Finance
of the Republic of Kazakhstan
dated 16 February 2018 № 208
Form
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stamp |
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sales turnover. |
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purchase turnover. |
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Official
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Registration card |
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The date when the cash register |
|
|
__________________________________________________________________________ |
|
|
The date when the cash register |
|
Annex 3
to the Order of the Minister of Finance
of the Republic of Kazakhstan
dated 16 February 2018 № 208
Form
Cash Accounting Book
|
Date |
Сумма наличных денег в кассе на начало смены |
deposited cash at the cash desk (office entrance) during the shift. |
Cash (office expenses) withdrawn from the cash register during the shift |
Indications of the CRM fiscal memory* |
||||||||||||||
|
Время |
Сумма |
Signature of the person received the money |
Time |
Sum |
Signature of the person received the money |
Before the shift |
№ Z report |
Statement of Z report |
На конец смены |
|||||||||
|
Sale |
Purchase |
Sale |
Покупка |
Продажа |
Покупка |
|||||||||||||
|
cash |
card |
total |
cash |
платежной картой |
На общую сумму |
|||||||||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
14 |
15 |
16 |
17 |
18 |
19 |
Table continuation
|
Information on erroneous payments |
Refund (cancellation) of CRM receipts and commodity receipts |
Issued commodity receipts per shift |
The amount of the cash register at the end of the shift (gr. 2 + gr. 4-gr. 7 + gr. 14-gr. 17-gr. 23 - gr. 27 + gr. 32) |
The amount of cash deposited from the cash register at the end of the shift |
The amount of cash deposited from the cash register at the end of the shift |
||||||||||
|
Кол-во чеков |
наличный расчет |
card |
total |
Number of receipts. |
cash |
card |
total |
from № |
Number |
cash |
card |
total |
|||
|
20 |
21 |
22 |
23 |
24 |
25 |
26 |
27 |
27 |
29 |
30 |
31 |
32 |
33 |
34 |
35 |
* Note:
CRM - cash register machine.
Annex 4
to the Order of the Minister of Finance
of the Republic of Kazakhstan
dated 16 February 2018 № 208
Form
THE BOOK OF SALES RECEIPTS
|
THE BOOK OF SALES RECEIPTS
|
Annex 5
to the Order of the Minister of Finance
of the Republic of Kazakhstan
dated 16 February 2018 № 208
Form
Sales receipt
|
Dear taxpayer, Ensure the uniqueness of the product receipt you have issued and reduce the risk of forgery. NAN vermi, the goods are checked and stamped or signed. |
Cutting line |
SALES RECEIPT № 0000
(cash) and (or) (card) (In total, monetary calculations are made for the total amount in figures). Date of the transaction "___" ______________ 20 ___ year |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
cash card(Total monetary calculations for the total amount are expressed in figures) |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note: A sales receipt is issued in cases of technical malfunction of the cash register machine or lack of electricity.
The rules are set out in edition of the order of the Minister of Finance RK dated 01.06.20 г. № 554 (see old edition .)
Annex 6
to the Order of the Minister of Finance
of the Republic of Kazakhstan
dated 16 February 2018 № 208
The rule of inclusion (exclusion) of models of cash registers in (from) the state (state) register (registers) of cash registers
SUB200
Paragraph 6 should read as follows: "6. The list of basic requirements for the provision of public services "Introduction of new models of cash registers in the State Register of Cash registers" is specified in Appendix 2 to these Rules.
Chapter 1. General provisions
Paragraph 1 is set out in the edition of the of the order of the Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22г. № 411 (see old edition .)
These Rules for Including (excluding) models of cash registers in (from) the state (state) register (hereinafter referred to as the rule) have been developed in accordance with paragraph 2 of Article 170 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and subparagraph 1) of the article.10 of the Law of the Republic of Kazakhstan "On Public Services" (hereinafter - the Law) and determine the procedure for including (excluding) models of cash registers in (from) the State (state) Register of Cash Registers.
In accordance with Article 170 of the Tax Code, the authorized body (hereinafter referred to as the service provider) maintains the state register of cash registers by including (excluding) models of cash registers in (from) the state (state) register.
Consideration of issues on the inclusion of a model of a cash register in the state register is carried out on the basis of a tax application from an interested person (hereinafter referred to as the servicer) on the inclusion of a model of a cash register in the state register (hereinafter referred to as the tax application) in accordance with Appendix 1 to these Rules.
Cash registers with the functions of recording and (or) transmitting data are subject to inclusion in the state register.
In accordance with subparagraph 11) of paragraph 2 of Article 5 of the Law, the service provider ensures that data is entered into the information system for monitoring the provision of public services on the stage of provision of public services in accordance with the procedure established by the authorized body in the field of informatization.
Paragraph 6 is set out in the edition of the of the order of Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .)
The list of basic requirements for the provision of public services "The introduction of new models of cash registers in the State Register of cash registers" is specified in Annex 2 to these Rules.
Chapter 2. The procedure for the provision of public services "Introduction of new models of cash registers in the State Register of Cash Registers"
Paragraph 1. Inclusion of the cash register model in the state register
В Paragraph 7 is amended in accordance with of the order of the Minister of Finance RK dated 26.11.21 г. № 1222 (see old edition .); of the order of the Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .)
The service recipient submits to the service a tax statement in hard copy in accordance with Appendix 1 to these Rules with the provision of a reference sample of the cash register machine model and Annex 1 of the following materials characterizing the technical, functional and operational characteristics of the cash register machine model.:
1) the manufacturer's passport.;
2) the technical documentation of the plant-manufacturer.;
3) manual for the operation of cash registers on paper and electronic media;
4) a manual for an official providing cash register services on paper and electronic media, containing a detailed description of the official's actions when establishing the fiscal regime, re-registering the cash register, removing fiscal reports, a report on the current status of the cash register (X-report), as well as when introducing information provided for in Articles 166 of the Tax Code, for printing in the control receipt.;
5) warranty obligation for technical support of the model of the cash register machine or its notarized copy from the manufacturer or from his legal representative;
6) information on the compliance of the technical characteristics of the model of the cash register machine specified in the manufacturer's documentation with the basic technical requirements in the form established by the authorized body in accordance with Appendix 3 to these Rules;
7) a certificate of conformity or other document confirming compliance with the established technical requirements of the cash register model with a QR code, issued electronically or a notarized copy thereof, when issued on paper.
If the model of the cash register machine is a fiscal registrar, the software on an electronic medium for connecting the fiscal registrar to a personal computer is additionally attached to the tax application.
The service provider registers with the assignment of the number of incoming correspondence, a paper tax statement in accordance with Annex 1 to these Rules, providing a reference sample of the cash register machine model and Annex m materials specified in paragraph 7 of these Rules.
The inclusion of a cash register model in the state register is carried out subject to the following conditions:
1) the availability of a tax statement from the service recipient and the materials specified in paragraph 7 of these Rules.;
2) the compliance of the model of the cash register machine with the technical requirements is consistent with Annex 3 to these Rules.
The service provider verifies the tax statement and the materials submitted by the service recipient.
The service provider conducts tests (testing) of the model of the cash register machine for compliance with the technical requirements in a form consistent with Appendix 3, these Rules, in the presence of a representative of the service provider, the person who initiated the inclusion of the model of the cash register machine in the state register.
To establish the compliance of the model of the cash register machine with the technical requirements, the service provider has the right to involve experts from other government agencies, as well as from among other persons (with the exception of service recipients - persons who initiated the inclusion of the model of the cash register machine in the state register, and persons associated with them).
Paragraph 10 is set out in the edition of the of the order of the Minister of Finance RK dated 26.11.21 г. № 1222 (see old edition .)
The decision to include (or refuse to include) a model of a cash register in the state register is made within 10 (ten) business days from the date of acceptance of the service recipient's tax statement. The State Register of cash registers is posted on the service provider's website. In case of refusal to include the model of the cash register machine in the state register of services, the supplier notifies the service provider in writing, indicating the reasons for the refusal. In the absence of information unavailable for the provision of public services in accordance with these Rules, the service employee, within two (2) business days from the date of receipt, indicates to the recipient what requirements the submitted package of documents does not meet and the deadline for bringing it into compliance. The deadline for bringing into compliance with the documents specified in the notification is 2 (two) business days. If, within two (2) business days from the date of receipt of the notification, the recipient service has not brought it into compliance with the requirements, the service sends a refusal to further review the application. When giving grounds for refusal to provide a public service, the supplier notifies the supplier of the refusal to provide a public service, as well as the time and place (method) of verification for the possibility of providing a service, notifies the supplier of the position by a preliminary decision. The notification of the award is sent at least 3 (three) business days before the end of the period for the provision of public services. The hearing is held no later than 2 (two) business days from the date of notification. Based on the results of the hearing, a protocol is drawn up and the supplier issues a permit or a reasoned refusal to provide public services. At the same time, in the case of a request from the service recipient, the hearing procedure is not carried out. The result of the provision of public services is a Decision to include (or refuse to include) a model of a cash register in the state register, drawn up in the form of a protocol.
Paragraph 2. Exclusion of the cash register model in the state register
The exclusion of a cash register model from the state register is carried out by the service provider in case the characteristics of the cash register model specified in the documentation submitted to the service upon inclusion in the state register do not meet the technical requirements.
The service provider shall notify the service provider using this model of the cash register of the decision to exclude the model of the cash register machine from the state register no later than six months prior to the exclusion of the model of the cash register machine from the state register.
Chapter 4. Procedure for appealing decisions, actions (inaction) of the service provider and (or) their officials on the provision of public services
Paragraph 13 is set out in the edition of the of the order of the Minister of Finance RK dated 26.11.21 г. № 1222 (see old edition .)
In cases of disagreement with the results of the provision of public services to victims, a complaint is filed against the decision, actions (inaction) of the victim on the provision of public services in accordance with the Law.:
addressed to the head;
to the head of the authorized body responsible for ensuring tax revenues and payments to the budget;
to the authorized body for the assessment and control of the quality of public services.
Consideration of complaints regarding the provision of public services is carried out by a higher administrative body, an official, an authorized body for the assessment and control of the quality of public services (hereinafter referred to as the body reviewing the complaint).
Complaints are submitted to an employee and/or an official, whose decision, action (inaction) is being appealed.
An employee, an official whose decision, action (inaction) is being appealed, no later than 3 (three) working days from the date of receipt of the complaint, its "and "administrative case are sent to the body considering the complaint."
At the same time, the service provider, the official, the decision, the action (inaction) the person who is being appealed does not send the complaint to the body reviewing the complaint if, within 3 (three) business days, it makes a decision or performs another administrative action that meets the requirements specified in the complaint.
Unless otherwise provided by law, an appeal to the court is allowed after a pre-trial appeal.
A complaint from a service recipient received by a service directly providing a public service is subject, in accordance with paragraph 4 of Article 25 of the Law, to consideration within 10 (ten) business days from the date of its registration.
An employer's complaint received by the authorized body for assessment and quality control of public services is subject to consideration within 15 (fifteen) business days from the date of EU registration.
Paragraph 15 is set out in the edition of the of the order of Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22 г. № 411 (see old edition .)
In case of disagreement with the results of the provision of public services, the service provider, in accordance with subparagraph 6) of paragraph 1 of Article 4 of the Law, applies to the court.
Annex 1
to the Rules for including (excluding) models cash registers
in (out of) the state register of cash registers.
Form
Annex 2 is set out in the edition of the of the order of Of the Minister of Finance RK dated 26.11.21 г. № 1222 (see old edition .); of the order of Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .)
Annex 1
to the Rules for including (excluding) models cash registers
in (out of) the state register of cash registers.
|
List of basic requirements for the provision of public services "Introduction of new models of cash registers in the State Register of Cash registers" |
||
|
1 |
Name of the service |
State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - the service provider) |
|
2 |
Ways of providing public services |
"through the office of the service provider." |
|
3 |
Deadlines for the provision of public services |
within 10 (ten) working days. |
|
4 |
The form of public service provision |
Paper |
|
5 |
The result of the provision of public services |
The decision to include (or refuse to include) a model of a cash register in the state register |
|
6 |
The amount of fees charged to the service recipient for the provision of public services and the methods of their collection in cases provided for by the legislation of the Republic of Kazakhstan |
The public service is provided free of charge. |
|
7 |
Schedule of services and information facilities |
From Monday to Friday, from 9.00 to 18.30 with a lunch break from 13.00 to 14.30, except weekends and holidays, I agree with the Labor Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On Holidays in the Republic of Kazakhstan". Public services are provided on a first-come, first-served basis, without prior appointment and expedited maintenance. |
|
8 |
The list of documents and information required from the employer for the provision of public services; |
1) a tax application for the inclusion of cash registers in the state register in a form consistent with Appendix 1 to the Rules for the inclusion (exclusion) of models of cash registers in (from) the state (state) register of Cash registers (hereinafter - the Rules); 2) a reference sample of a cash register machine model.; 3) the manufacturer's passport.; 4) the manufacturer's technical documentation.; 5) the manual for the operation of cash registers on paper and electronic media; 6) a manual for an official providing cash register services on paper and electronic media, containing a detailed description of the official's actions when establishing the fiscal regime, re-registering the cash register, removing fiscal reports, a report on the current status of the cash register (X-report), as well as when introducing information provided for in Article 166 of the Code of the Republic Kazakhstan "On taxes and other mandatory payments to the budget (Tax Code)", for printing in the control receipt.; 7) warranty obligation for technical support of the model of the cash register machine or its notarized copy from the manufacturer or from his legal representative; 8) information on the compliance of the technical characteristics of the model of the cash register machine specified in the manufacturer's documentation with the basic technical requirements in the form established by the authorized body in accordance with the appendix to the Rules; 9) a certificate of conformity or other document confirming compliance with the established technical requirements of the cash register model with a QR code, issued electronically or a notarized copy thereof, when issued on paper. If the model of the cash register machine is a fiscal registrar, the software on an electronic medium for connecting the fiscal registrar to a personal computer is additionally attached to the tax application. |
|
9 |
Grounds for refusal to provide public services, established by the laws of the Republic of Kazakhstan |
In cases of non-compliance with one of the conditions specified in paragraph 8 of the rule: |
|
10 |
Other requirements, taking into account the specifics of the provision of public services, including those provided in electronic form |
The service recipient has the opportunity to receive information about the status of the provision of public services in remote access mode through a Single Contact Center. The contact numbers of the Unified Contact Center are 8-800-080-7777, 1414. The address of the place where public services are provided is posted on the service provider's Internet resources. |
Annex 3 is set out in the edition of the of the order of Of the Minister of Finance RK dated 26.11.21 г. № 1222 (see old edition .); of the order of Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .)
Annex 3
to the Rules for including (excluding) models cash registers
in (out of) the state register of cash registers
Technical requirements and forms of compliance with the technical requirements of a cash register machine that does not provide for the transfer of information on monetary settlements to state revenue authorities
_________________________________________________
(name of the cash register machine model)
|
№ |
Technical requirements for the cash register machine (hereinafter - the CRM), which is not a fully computer system |
Information on compliance with the main technical requirements of the technical characteristics of the CRM model |
Note |
|
General requirements |
to fill in this column, information from the manufacturer's documentation is used with the mandatory indication of the page in the documentation. |
|
|
|
1 |
It has a program password (at least four digits) or numbered keys (at least 99 variants) included in the CRM package (the number of keys is determined by the specific model). |
|
|
|
2 |
ensures that the receipt and control tapes (electronic journal) are processed in a single work cycle when registering a purchase (sale). |
|
|
|
3 |
have a fiscal memory. |
|
|
|
4 |
ensure that the CRM is blocked in the event of a missing tape, incorrect operation by the cashier, emergency situations or cancellation (cancellation of transactions), malfunction, shutdown of fiscal or CRM, as well as unauthorized access to fiscal or CRM when the CRM is operating in fiscal. mode |
|
|
|
5 |
if the fiscal memory is full, the execution of trading operations and the issuance of a control receipt are prevented. |
|
|
|
6 |
have a counter size of at least four digits for the main Z-reports |
|
|
|
7 |
to ensure the safety of information in the KKM's RAM when the mains power is turned off for at least 1 month (720 hours). |
|
|
|
8 |
provides programming of the main operating modes. |
|
|
|
9 |
have automatic testing. |
|
|
|
10 |
have a casing equipped with a device that prevents its uncontrolled removal, and sealed by the manufacturer or the person performing maintenance on the CRM. |
|
|
|
11 |
have a casing equipped with a device that prevents its uncontrolled removal, and sealed by the manufacturer or the person performing maintenance on the CRM. |
|
|
|
CRM labeling requirement |
|
|
|
|
12 |
The CRM has a marking containing the following information: |
|
|
|
1) Model name |
|
|
|
|
1) Serial name |
|
|
|
|
3) the release date |
|
|
|
|
4) the brand name of the manufacturer. At the same time, the name of the CRM model must contain a distinctive sign for consumers of the Republic of Kazakhstan "KZ", which is also indicated in the operational documentation for this CRM model. |
|
|
|
|
13 |
The marking method should ensure its safety during the service life of the CRM.. |
|
|
|
Requirements for receipts and other documents generated by the CRM |
|
|
|
|
14 |
The CRM should ensure the formation of the following documents: |
|
|
|
1) CRM receipt |
|
|
|
|
2) Fiscal report (short and complete) |
|
|
|
|
3) Cashier report |
|
|
|
|
4) Section report |
|
|
|
|
5) Shift (daily) report |
|
|
|
|
15 |
CRM provides printing in the control receipt: |
|
|
|
1) names of the taxpayer |
|
|
|
|
2) Business identification number/Individual identification number (BIN/IIN) |
|
|
|
|
3) the CRM factory number |
|
|
|
|
4) registration number |
|
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|
|
5) the serial number of the receipt |
|
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|
|
6) names of goods, works, services |
|
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|
|
7) the date and time of the purchase of goods, performance of work, provision of services |
|
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|
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8) prices of goods, works, and services |
|
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|
9) Purchase amounts |
|
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|
|
10) a fiscal feature |
|
|
|
|
11) The CRM used in the exchange office, reception of scrap metals, glass vessels, pawnshop should provide information on both the amount of sales and the amount of purchases on the control receipt. |
|
|
|
|
12) CRM models included in the state register of CRM after January 1, 2009, ensure that the details specified in this paragraph are printed in the control receipt, including in Kazakh, using specific letters of the Kazakh alphabet. |
|
|
|
|
16 |
A sample fiscal memory report (hereinafter referred to as the FM) and the sequence of actions for obtaining it should be specified in the operational documentation for a specific CRM model. |
|
|
|
17 |
Receiving the FM report includes: |
|
|
|
1) introduction of the current (previously established) password for access to the OP |
|
|
|
|
2) introduction of the starting date (or the initial shift closing number) of the period for which the OP report is received |
|
|
|
|
3) the introduction of the end date (or the end number of the shift closure) of the period for which the FM report is received |
|
|
|
|
4) the introduction of a feature of the type of the FM report (full or abbreviated). |
|
|
|
|
18 |
In general, a deliberately longer period may be set than is actually registered in the FM . |
|
|
|
19 |
The FM report should contain the following details: |
|
|
|
1) User's name |
|
|
|
|
2) fiscal attribute |
|
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|
|
3) end-to-end serial number of the document |
|
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|
|
4) the date of receipt of the report |
|
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|
|
5) time of receiving the report |
|
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|
|
6) the period for which the report is generated |
|
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|
|
7) Factory number |
|
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|
|
8) details (except password) of fiscalization |
|
|
|
|
9) the details (except the password) of the re-registration |
|
|
|
|
10) all the results of shift purchases (sales) for the period, indicating the date of registration of the specific total and the number of the shift closure * |
|
|
|
|
11) the total total of purchases (sales) for the period ** |
|
|
|
|
20 |
The requirements for information recorded in fiscal memory are filled in in Table 1 to these Requirements. |
|
|
|
Requirements for the mode of operation and the order of filling the fiscal memory |
|||
|
21 |
The CRM should ensure operation in non-fiscal and fiscal regimes. |
|
|
|
22 |
The primary password for access to the FM and the procedure for fiscalization and re-registration must be specified in the operational documentation for a specific CRM model. |
|
|
|
23 |
The fiscal regime should ensure the operation of the CRM in full compliance with the operational documentation. |
|
|
|
24 |
All documents issued by the CRM in the fiscal regime must have a distinctive fiscal feature, which is printed only upon completion of the formation of the control receipt. |
|
|
|
25 |
CRM provides input of the following data: |
|
|
|
1) the CRM factory number (if the CRM factory number is entered into the FM at the manufacturing plant, then it is not entered during fiscalization) |
|
|
|
|
2) BIN/IIN |
|
|
|
|
3) date of fiscalization |
|
|
|
|
4) new password for accessing fiscal memory |
|
|
|
|
5) the registration number of the CRM in the state revenue authority |
|
|
|
|
26 |
The CRM ensures the entry of the data specified in paragraph 25 of the Technical Requirements and the form of compliance with the technical requirements of the cash register machine, which does not ensure the transfer of information on monetary settlements to the state revenue authorities (hereinafter - the Requirements), in accordance with the abbreviations below.: |
|
|
|
1) CFN - CRM factory number |
|
|
|
|
2) BIN/IIN |
|
|
|
|
3) RNM - the registration number of the CRM in the state revenue authority |
|
|
|
|
4) FP is a fiscal feature of the KKM. |
|
|
|
|
27 |
During the re-registration process, the CRM must ensure that the following data is entered: |
|
|
|
1) the previously established password for accessing fiscal memory |
|
|
|
|
2) the registration number of the CRM in the state revenue authority |
|
|
|
|
3) BIN/IIN |
|
|
|
|
4) the date of the re-registration |
|
|
|
|
5) a new password for accessing fiscal memory. |
|
|
|
|
28 |
During fiscalization or re-registration, all entered banking details (except for the password for access to fiscal memory) must be printed in a receipt or an attachment document. |
|
|
|
29 |
The shift report data must be recorded in the fiscal memory during the shift closure operation (when forming a shift report with cancellation). At the same time, the monetary replacement registers of the RAM should be reset only after printing the replacement report and completing data registration in the fiscal memory. |
|
|
|
30 |
The operations of re-registration, removal of the fiscal memory report and date correction can be carried out on the CRM only after the completion of the shift closure operation. Up to this point, the above-mentioned operations should be blocked. |
|
|
|
31 |
The CRM should control the length of the shift. The moment when the shift duration starts is considered to be the end of processing the first payment document for the shift. If the shift duration specified above is exceeded, the CMC must block the possibility of processing payment documents before conducting a shift report with cancellation. |
|
|
|
32 |
When correcting the current date, the CRM must check the correctness of the entered date, which cannot be earlier than the date of the last entry in the fiscal memory, including the date of the fiscalization or re-registration operation. If you try to enter an earlier date, the CMS should block all operations until you enter the correct date. If you enter a date later than one day in the KKM, special measures should be taken to prevent accidental input errors, for example, requesting the date again and setting it only after a double match. |
|
|
|
33 |
The CRM must ensure that the fiscal memory report is received and re-registration is carried out exclusively using the fiscal memory access password, which is entered and registered in the fiscal memory during fiscalization or re-registration. |
|
|
|
34 |
The inertia recorded in the fiscal memory block must be preserved for at least 8 years from the date of the transfer of the CRM to the fiscal regime. |
|
|
|
Requirements for conditions for blocking the execution of CRM operations |
|||
|
35 |
The CRM should block (terminate) the execution of operations in the following cases: |
|
|
|
1) when trying to enter an incorrect password to access fiscal memory |
|
|
|
|
2) when attempting to conduct trading operations, programming the CRM parameters, re-registration, removal of the fiscal report and correction of the date in case of non-execution of the corresponding Z-reports |
|
|
|
|
3) when attempting operations that lead to overflow or negative results, as well as in case of malfunction or disconnection of fiscal memory. The blocking of the registration functions of the CRM CRM should be removed after the elimination of the causes that caused the blocking. |
|
|
|
|
36 |
The KCM should provide a message about the number of free fields in the fiscal memory for recording shift reports. If the number of available fields is less than 30, the message output is strictly mandatory and must be performed automatically on the document issued by the CRM during shift closing or shift start operations. |
|
|
|
Requirements for the design of the CRM |
|||
|
37 |
The fiscal memory must be placed under a common sealed housing of the RAM, and in the case of a block structure of the CRM, under a sealed casing covering a non—volatile RAM in which fiscal data is generated, a fiscal memory management processor and a payment document printer. Other fiscal memory locations are not allowed. |
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38 |
The fiscal memory or fiscal memory block must be implemented as a separate module (board). The design of this module should ensure that it is impossible to access the information stored in the fiscal memory by Forum and replace the fiscal memory (fiscal memory block). |
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39 |
The design of the fiscal memory (fiscal memory unit) should provide protection from mechanical, electromagnetic and other types of impacts, both during the operation of the CRM, and during maintenance and repair using standard devices, equipment and consumables. |
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|
Additional requirements for CRM |
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|
40 |
A mode for checking the safety of fiscal data should be provided in the CRM. The procedure for carrying out the verification mode must be specified in the operational documentation for a specific CRM model. |
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|
41 |
In the event of a CRM accident, the manufacturer of the CRM provides for employees of the state revenue authorities to read the contents of the FM on other technical means in the conditions of the person performing the maintenance. The order of reading the contents of the fiscal memory for this case is specified in the repair documentation for a specific CRM model or submitted by the applicant. |
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Software requirements for CRM |
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42 |
Along with the full implementation of functions in accordance with the technical requirements for a specific CRM group, it is possible to exclude the possibility of CRM sealing without violating: |
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|
1) change by the consumer the part that controls the reading and registration of information in fiscal memory |
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|
2) generate fiscal data in a non-volatile storage device |
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3) display a distinctive feature of the fiscal regime on the documents |
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Notes: *Banking details are displayed only upon receipt of the full fiscal report. **If the decimal point position has changed during the period for which the fiscal report is being prepared, the totals must be recalculated and summarized separately for each period (before and after the decimal point position has changed). |
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Technical requirements for CRM, which are computer systems |
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|
Information on the availability of relevant technical specifications in the operating manual |
Note |
||
|
43 |
The "Workplace of a tax inspector" module should be implemented in the CRM |
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|
44 |
The "Workplace of a tax inspector" module should provide for the availability (formation) of a manual on its use |
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|
45 |
The "Tax inspector's workplace" module should provide non-correctable non-volatile storage of all CRM operations related to monetary settlements. |
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|
46 |
The "Workplace of the tax inspector" module should provide the formation, uploading to the Excel Form and printing of the following reports: |
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|
1) X-report - (interim report) - a report on the status of the cash register at the time of withdrawal of the report, which must contain mandatory information about the balance of the cash register at the beginning of the shift and the time of withdrawal of the report, official income and expense (collection) for the day, the amounts of receipts and disbursements of funds for the day. The report should be generated in the context of cash registers, cashiers, and cash register departments. |
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2) fiscal report for the period - a report on the amounts of funds for transactions made during a certain period |
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3) additional reports - reports on operations, cash desks (cashiers), currencies |
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4) Report log - a report on previous withdrawn fiscal reports |
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|
47 |
The initial entrance to the "Workplace of the tax inspector" module is accompanied by entering the login and password of a specialist of the state revenue authority and forming a cryptographic key for access to the fiscal data of the CRM. Subsequent entry into the "Tax inspector's workplace" module is provided only with the help of a generated cryptographic key, the entered login and password of a specialist of the state revenue authority. |
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|
48 |
The algorithms used by the CRM in the formation of a cryptographic key for access to fiscal data must be certified in accordance with the legislation of the Republic of Kazakhstan "On Information". |
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49 |
The CRM control receipt (with the exception of CRM, which are computer systems used by banks and organizations engaged in certain types of banking operations) provides a seal in the control receipt: |
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1) names of the taxpayer |
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2) BIN/IIN |
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3) the CRM serial number |
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4) registration number |
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5) the serial number of the receipt |
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6) names of the operation, product, work, service |
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7) the date and time of the transaction, purchase of goods, performance of work, provision of services |
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8) transaction amounts, prices of goods, work, services |
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9) the total cost of the product, work, or service |
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10) the details specified in this paragraph, including in the Kazakh language, using specific letters of the alphabet of the Kazakh language. |
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|
50 |
The control receipt of CRM, which are computer systems used by banks and organizations engaged in certain types of banking operations, corresponds to the form and content established by the National Bank of the Republic of Kazakhstan by Resolution No. 39 of the Board of the National Bank of the Republic of Kazakhstan dated February 26, 2018 "On Establishing the form and Content of the control receipt of hardware and software complexes used by Banks and Organizations, performing certain types of banking operations" in coordination with the Ministry of Finance of the Republic of Kazakhstan (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan No. 16639). |
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Table 1
Requirements for information recorded in fiscal memory
|
Type of record |
Requisite |
The bit depth of the decimal digits |
Number of records |
||
|
Established requirements |
Information specified in the manufacturer's documentation |
Established requirements |
Information specified in the manufacturer's documentation |
||
|
Number |
The factory number of the cash register machine (hereinafter – the CRM ) |
12 |
|
1 |
|
|
Fiscalization of CRM |
The CRM registration number with the state revenue authority is the business identification number/individual identification number (hereinafter - the BIN/IIN) of the CRM user |
8 |
|
1 |
|
|
12 |
|
|
|
||
|
Date of fiscalization |
6 |
|
|
|
|
|
Password for re-registration and receipt of the fiscal report |
8 |
|
|
|
|
|
CRM re-registration |
The registration number of the CRM in the state revenue authority |
8 |
|
1 |
|
|
CRM user's BIN/IIN |
12 |
|
|
|
|
|
Date of re-registration |
6 |
|
|
|
|
|
Number of the last shift closure |
4 |
|
|
|
|
|
Password for re-registration and receipt of the fiscal report |
8 |
|
|
|
|
|
Closing of the shift |
Report date |
6 |
|
3000 |
|
|
Number oflosing of the shift |
4 |
|
|
|
|
|
The result of shift purchases |
7 |
|
|
|
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|
* The result of shift sales |
7 |
|
|
|
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|
Service information (mandatory) |
Checksums of records |
Determined by the manufacturer |
|
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|
|
|
The location of the comma in the totals recorded in the FM Service indexes, attributes, flags |
|
|
|
|
Note: *The details refer to the CRM for currency exchange offices, scrap metal acceptance, glass vessels, pawnshops. The physical storage of the specified data is carried out in the fiscal memory block.
Technical requirements and the form of compliance with the technical requirements of the cash register machine, which ensures the transfer of information on monetary settlements to the state revenue bodies _______________________________________________________________
(name of the cash register machine model)
|
№ п/п |
Technical requirements for the cash register machine (hereinafter - CRM) |
Information on compliance with the main technical requirements of the technical characteristics of the CRM model |
Note |
|
General requirements |
Для Information from the manufacturer's documentation is used to fill in this column, with mandatory indication of the document name, page number, and specific paragraph of the document describing the implementation of the requirement. |
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Section 1. Requirements for cash registers with the function of data recording and transmission |
|||
|
1. |
Have a program password (at least four digits) or numbered keys. |
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|
1.1 |
Software passwords should protect at least the following operating modes of the CRM: |
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|
1.2 |
1) Sales registration mode; |
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|
1.3 |
2) Programming mode; |
|
|
|
2. |
3) "Close shift" mode. |
|
|
|
2.1 |
Have automatic testing functionality when CRM is turned on at the beginning of the shift, as well as at the end of the shift when the daily Z-report is removed. |
|
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|
2.2 |
The functionality should include: |
|
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|
2.3 |
Testing of the main blocks and nodes. |
|
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|
2.4 |
Testing the CRM software. |
|
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|
3. |
Testing and monitoring the integrity of data stored in the fiscal data storage device by: |
|
|
|
3.1 |
1) checking information about all issued checks for the last shift and checking with the checksum of the last Z-report; |
|
|
|
3.2 |
2) comparing the total checksum of all records in the fiscal data storage with the sum of the checksums of all Z-reports. |
|
|
|
3.3 |
Testing communication with the server of the fiscal data operator (by sending a test message and receiving a response). |
|
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|
4. |
Ensure that the CRM is blocked in case of negative automatic testing: |
|
|
|
5. |
When testing the main blocks and nodes. |
|
|
|
6. |
When testing the CRM software. |
|
|
|
6.1. |
When testing and monitoring the integrity of data stored in the fiscal data storage |
||
|
7. |
device, connect to the server of the fiscal data operator via the telecommunications network of the fiscal data operator via VPN using the Transmission Control Protocol/Internet Protocol (TCP/IP) connection protocol and according to the data transfer protocol from the CRM to the server of the fiscal data operator* |
|
|
|
8. |
Ensure that the CRM receipt is processed and the receipt data is transmitted to the server of the fiscal data operator in a single work cycle when registering a purchase (sale). |
|
|
|
9. |
Ensure that transactions are blocked if the check tape is missing or broken, the cashier performs the operation incorrectly, and if other problems arise in the operation of the CRM, which led to the inability of the cashier to issue the CRM check to the buyer. |
|
|
|
10. |
Be able to connect a barcode scanner to read the product labeling identifier |
|
This requirement does not apply to CRM that are fiscal registrars. |
|
11. |
To ensure the safety of information about CRM receipts accumulated during the period of CRM operation in offline mode in the CRM fiscal data storage until the moment of transfer to the server of the fiscal data operator (hereinafter referred to as OFD). The autonomous mode of operation of the CRM operates in the absence of access to communication channels and until the moment when information about monetary settlements is sent to the server of the fiscal data operator. |
|
|
|
12. |
The CRM should provide a mode for checking the safety of information in the CRM fiscal data storage by generating checksums for each record and the total checksum of all records with periodic verification (when the CRM is turned on and when the Z-report is removed). |
|
|
|
13. |
Provide programming (configuration) of the main operating modes: |
|
|
|
14. |
1) registration mode (sales, registration of refunds, taxes); X and Z reporting mode; |
|
|
|
15. |
2) Programming mode (viewing/changing CRM settings, configuring CRM with external devices); |
|
|
|
16. |
3) additional modes (setting the time in the internal clock of the CRM, the CRM test mode). |
|
|
|
Requirements for working with the server of the fiscal data operator |
|||
|
17. |
The CRM must support at least two independent channels for receiving data transmission. |
|
|
|
17.1 |
CRM, which was included in the State Register of CRM before July 1, 2015, supports one or more independent data transmission channels after modernization. |
|
|
|
18. |
Modernization - bringing the old CRM model in line with new requirements and norms, technical conditions. |
|
|
|
19. |
To authorize the CRM on the server of the fiscal data operator, according to the procedure described in the protocol for transferring data from the CRM to the server of the fiscal data operator. |
|
|
|
20. |
Transfer data on cash transactions performed to the server of the fiscal data operator, according to the data transfer protocol from the CRM to the server of the fiscal data operator. |
|
|
|
21. |
Transfer data on the performed shift closing operations and the generation of Z-reports to the server of the fiscal data operator, according to the protocol for transferring data from the CRM to the server of the fiscal data operator. |
|
|
|
22. |
Receive a fiscal tag from the server of the fiscal data operator. |
|
|
|
23. |
Print a cash receipt with the fiscal attribute received from the server of the fiscal data operator. The requirements for the contents of the receipt are set out in paragraph 6 of Article 166 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) (hereinafter referred to as the Tax Code). |
|
|
|
24. |
To print the identification number of the buyer (client) of the recipient in accordance with paragraph 7 of Article 166 of the Tax Code in the receipt of the CRM at the request of the buyer (client), recipient of goods, works, and services. |
|
|
|
25. |
The CRM receipt may additionally contain the data provided for in the technical documentation, including the details of the payment card and (or) mobile payment. |
|
|
|
The time for receiving and transmitting data to the server of the fiscal data operator (the time for generating the receipt after the operator completes the procedures for entering information about the receipt) should be no more than 7 seconds. |
|
|
|
|
26. |
To ensure the formation of receipts and printing of receipts in the conditions of temporary loss of connection to the server of the fiscal data operator (transition of the CRM to an autonomous mode of operation). |
|
|
|
27. |
The CRM provides the transfer of information on depositing cash to the cash register and withdrawing cash from the cash register to the operator's server. |
|
|
|
27.1 |
Requirements for working in conditions of temporary loss of connection to the server |
|
|
|
27.2 |
The CRM must have a fiscal data storage device that ensures the formation of a fiscal feature offline, recording, systematization, accumulation, and storage of fiscal data unchanged without energy consumption from power sources for at least 1 month (720 hours) from the date of recording for subsequent transfer to the server of the fiscal data operator. The fiscal data storage unit includes the fiscal and operational memory of the CCM. |
|
|
|
27.3 |
If there is a temporary lack of connection to the server of the fiscal data operator or if there are delays in the data transmission channel beyond the permissible value (5 seconds to receive a response from the server of the fiscal data operator), as well as if there is no power supply sufficient to communicate with the server of the CRM fiscal data operator.: |
|
|
|
27.4 |
1) switches to the autonomous operation mode of the CRM |
|
|
|
27.5 |
2) informs the cashier operator that there is no access to the server of the fiscal data operator, and that the CRM has gone offline; |
|
|
|
27.6 |
3) assigns its own unique number to the receipt, which is an autonomous fiscal feature. |
|
|
|
27.7 |
Your own unique receipt number must be unique throughout the entire service life of the CRM. |
|
|
|
28. |
4) prints an autonomous fiscal feature on the receipt; |
|
|
|
28.1 |
5) The printed receipts should be marked that the device is working offline.: |
|
|
|
28.2 |
The term "Autonomous" is specified; |
|
|
|
28.3 |
6) blocks the CRM when working offline for more than 72 hours, informing the cashier-operator (the "oldest" offline receipt should not be older than 72 hours). |
|
|
|
Requirements for receipts and other documents generated by the CRM |
|||
|
29. |
The CRM must ensure the printing of the following documents: |
|
|
|
29.1 |
1) CRM receipt; |
|
|
|
29.2 |
2) Cashier report; |
|
|
|
29.3 |
3) Section report; |
|
|
|
29.4 |
4) Non-blanking report (X-report). |
|
|
|
29.5 |
If there is a connection to the server of the fiscal data operator, the X-report is sent to print from the server, if there is no connection to the server of the fiscal data operator, the report is generated on the CRM based on meter data stored in the CRM fiscal data storage device.; |
|
|
|
30. |
5) Shift (daily) report (Z-report). |
|
|
|
30.1 |
A shift (daily) report is generated on the server of the fiscal data operator upon request from the CRM and transmitted to the CRM in a separate document for printing. |
||
|
30.2 |
If there is no connection with the server of the fiscal data operator, a Z-report is generated on the CRM based on data on monetary transactions carried out and checks issued stored in the CRM fiscal data storage. |
||
|
30.3 |
The structure of the Z-report is given in clause 3.8 "Receiving reports - Z-report, X-report" according to the data transfer protocol from the CRM to the server of the fiscal data operator*. |
||
|
30.4 |
The CRM must ensure that the details in the control receipt are printed in accordance with paragraph 6 of Article 166 of the Tax Code, including in the Kazakh language, using specific letters of the Kazakh alphabet. |
||
|
Требования к режиму работы и порядку передачи фискальных данных на сервер |
|||
|
31. |
The QR code must contain: |
|
|
|
32. |
The URL to this receipt, which includes: |
|
|
|
33. |
1) a fiscal attribute obtained from the website of the fiscal data operator or generated offline by the KKM; |
|
|
|
34. |
2) the registration number of the CRM in the state revenue authorities; |
|
|
|
34.1 |
3) the date and time of the CRM receipt formation; |
|
|
|
34.2 |
4) the total amount of the CRM receipt. |
|
|
|
34.3 |
The form t of the QR code generation string must match the following mask: Protocol://URL?i=Fiscal attribute &f=PHM&s=amount of tenge.tiyn &T=Datetime. |
|
|
|
34.4 |
The size and quality of the generated QR code are set in accordance with sections 9 and 10 of the standard ST RK ISO IEC 18004-2017, and depend on the technical capabilities of the KKM. |
|
|
|
34.5 |
Requirements for the mode of operation and the procedure for transferring fiscal data to the server |
|
|
|
35. |
The procedure for connecting the CRM to the fiscal data server must be specified in the operational documentation for a specific CRM model. |
|
|
|
36. |
The operation mode of the CRM (both the mode with data transfer to the server of the fiscal data operator, and autonomous in the absence of communication with the server) must ensure the operation of the CRM in full accordance with the operational documentation. |
|
|
|
Software requirements for CRM |
|||
|
37. |
The CRM should provide input of the following data: |
|
|
|
37.1 |
1) addresses and ports for working with the server of the fiscal data operator; |
|
|
|
37.2 |
2) the registration number of the CRM in the state revenue authorities (at least 12 characters); |
|
|
|
37.3 |
3) the CRM identification number; |
|
|
|
37.4 |
4) the primary initialization token (a numeric code generated by the server of the fiscal data operator to protect against unauthorized interference in data exchange); |
|
|
|
Section 2. Requirements for cash registers with data transfer function |
|||
|
38 |
Have a program password (at least four digits) or numbered keys. Software passwords should protect at least the following operating modes of the CRM: |
|
|
|
38.1 |
1) Sales registration mode; |
||
|
38.2 |
2) Configuration mode |
||
|
38.3 |
3) "Close shift" mode. |
|
|
|
39 |
Verification of the availability of a connection with the server of the fiscal data operator is provided by sending a message checking the availability of the server of the fiscal data operator. |
||
|
40 |
Ensure that transactions are blocked if the check tape is missing or broken, the cashier does not perform the operation correctly, there is no connection to the server of the fiscal data operator, and if other problems arise in the operation of the KKM, which led to the inability to send an electronic check to the CRM or issue a check to the buyer by the cashier. |
||
|
41 |
Be able to connect a barcode scanner to read the product labeling identifier |
||
|
42 |
Connect to the server of the fiscal data operator via the telecommunications network of the fiscal data operator via the VPN channel using the Transmission Control Protocol/Internet Protocol (TCP/IP) connection protocol and according to the data transfer protocol from the CRM to the server of the fiscal data operator* |
|
|
|
43 |
Ensure that the receipt is processed on the server of the fiscal data operator in a single work cycle when registering a purchase (sale). |
||
|
44 |
Provide programming (configuration) of the main operating modes: |
||
|
45 |
1) registration mode (sales, registration of refunds, taxes); X and Z reporting mode; |
|
|
|
46 |
2) Programming mode (viewing/changing CRM settings, configuring CRM with external devices); |
||
|
47 |
3) additional modes (setting the time in the internal clock of the CRM, the CRM test mode). |
||
|
48 |
CRM provides the procedure for closing the shift and printing the shift (daily) report (Z report) received from the server of the fiscal data operator. |
||
|
49 |
The CRM should control the length of the shift. |
|
|
|
50 |
The moment when the shift duration starts is considered to be the end of processing the first payment document for the shift. |
||
|
51 |
If the shift duration exceeds 24 hours, the CRM must block the possibility of processing payment documents until the shift closure operation is performed. |
||
|
52 |
CRM ensures that the receipt is returned and a corresponding message is sent to the server of the fiscal data operator. |
|
|
|
53 |
The CRM ensures that work is blocked when a message is received from the operator's server of fiscal data with a request to suspend operations on the cash register issued by the state revenue authorities. |
|
|
|
54 |
CRM provides the output of messages received from the server of the fiscal data operator with notifications generated by the state revenue authorities. The messages are displayed on the CRM screen or printed on the receipt tape when fiscal data is received from the operator's server. |
||
|
55 |
The CRM hardware must support at least two independent data transmission reception channels. |
||
|
56 |
Generate data on check transactions performed on the server of the fiscal data operator according to the protocol of data transfer from the CRM to the server of the fiscal data operator*. |
||
|
57 |
Perform a shift closure operation on the server of the fiscal data operator and generate Z-reports according to the data transfer protocol from the CRM to the server of the fiscal data operator*. |
||
|
Requirements for receipts and other documents generated by the CRM |
|||
|
58 |
CRM provides printing of the following documents: |
||
|
58.1 |
1) CRM receipt; |
||
|
58.2 |
2) Cashier report |
||
|
58.3 |
3) Section report |
|
|
|
58.4 |
4) Non-blanking report (X-report). The X-report is sent for printing from the server of the fiscal data operator; |
||
|
58.5 |
5) Shift (daily) report (Z-report). A shift (daily) report is generated on the server of the fiscal data operator upon request from the CRM and transmitted to the CRM in a separate document for printing. |
||
|
59 |
The CRM must ensure that the details in the control receipt are printed in accordance with paragraph 6 of Article 166 of the Tax Code, including in the Kazakh language, using specific letters of the Kazakh alphabet. |
||
|
60 |
CRM provides the possibility of forming a QR code on the receipt for automated verification of the authenticity of the receipt on the Internet resource of the authorized body. |
|
|
|
60.1 |
The QR code must contain: |
||
|
60.2 |
The URL to this receipt, which includes: |
||
|
60.3 |
1) a fiscal attribute obtained from the website of the fiscal data operator or generated offline by the CRM; |
||
|
Requirements for the mode of operation and procedure for transferring fiscal data to the server of the fiscal data operator |
|||
|
61 |
The procedure for connecting the CRM to the server of the fiscal data operator must be specified in the operational documentation for a specific CRM model. |
||
|
62 |
The operating mode of the CRM should ensure the operation of the CRM in full compliance with the operational documentation. |
||
|
63 |
All documents issued by the CRM must have a distinctive feature of the fiscal regime (the phrase "Fiscal receipt"), which is printed only after receiving the CRM receipt number from the server of the fiscal data operator. |
||
|
64 |
CRM provides input of the following data: |
||
|
64.1 |
1) addresses and ports for working with the server of the fiscal data operator; |
||
|
64.2 |
2) the registration number of the CRM in the state revenue authorities (at least 12 characters); |
||
|
64.3 |
3) the CRM identification number received on the server of the fiscal data operator |
||
|
64.4 |
4) the primary initialization token (a numeric code generated by the fiscal data server to protect against unauthorized interference in data exchange); |
|
|
|
64.5 |
5) control the priority of selecting the receiving and transmitting channel, entering settings using the parameter of the communication channels used. |
||
|
65 |
The CRM should monitor the time in the system and prohibit operational activities with a time less than the last recorded operation on the server of the fiscal data operator. |
||
|
65-1 |
All documents issued by the CRM on the server of the fiscal data operator must fully comply with the information received from the CRM according to the protocol for transmitting data from the CRM to the server of the fiscal data operator*. |
||
|
Software requirements for CRM |
|||
|
66 |
Along with the full implementation of functions in accordance with technical requirements, exclude the possibility of: |
||
|
66.1 |
1) unauthorized modification of the CRM software by the manufacturer |
|
|
|
66.2 |
2) displaying a distinctive feature of the fiscal regime on documents without receiving the CRM receipt number from the server of the fiscal data operator; |
||
|
66.3 |
3) changes in the fiscal attribute received from the server of the fiscal data operator; |
||
|
66.4 |
4) performing cash transactions on the CRM when receiving a response from the server |
||
|
Section 3. Technical requirements for CRM, which are hardware and software complexes |
|||
|
69. |
Have a program password (at least four digits) or numbered keys. |
|
|
|
69.1 |
Software passwords should protect at least the following operating modes of the CRM : |
|
|
|
69.2 |
1) Sales registration mode; |
|
|
|
69.3 |
2) Configuration mode; |
|
|
|
70 |
3) "Close shift" mode. |
|
|
|
70.1 |
Have the functionality to automatically monitor the integrity of stored fiscal data and verify the information and communication with the fiscal data operator. |
|
|
|
70.2 |
The functionality should include: |
|
|
|
70.3 |
1. The integrity of the stored fiscal data should be monitored by: |
||
|
71. |
1) checking information about all issued checks for the last shift and checking with the checksum of the last Z-report; |
|
|
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72. |
2) comparing the total checksum of all records in the fiscal data storage with the sum of the checksums of all Z-reports. |
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73. |
Verification of the availability of a connection with the server of the fiscal data operator is provided by sending a message checking the availability of the server of the fiscal data operator. |
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73.1 |
The client part should have the functionality of automatic testing of communication with the server of the hardware and software complex (hereinafter -the APK). |
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74. |
The CRM must block operation if it passes the negative test specified in paragraphs 70.1 and 70.3. |
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74.1 |
Connect to the server of the fiscal data operator via the telecommunications network of the fiscal data operator via the VPN channel using the Transmission Control Protocol/Internet Protocol (TCP/IP) connection protocol and according to the data transfer protocol from the CRM to the server of the fiscal data operator* |
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75. |
Ensure that the CRM receipt is processed and the receipt data is transmitted to the server of the fiscal data operator in a single work cycle when registering a purchase (sale). |
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76. |
Provide the possibility of issuing a check in paper form and sending the check to the buyer in electronic form |
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77. |
Ensure that the operation is blocked if the cashier violates the algorithms described in the operating instructions for this CRM model, as well as if it is not possible to print the receipt on paper or send the receipt electronically. |
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77.1 |
Provide the possibility of resending the receipt for printing or sending an electronic receipt. |
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77.2 |
To ensure the safety of information about CRM receipts accumulated during the period of CRM operation in offline mode in the CRM fiscal data storage until the moment of transfer to the OFD server. The autonomous mode of operation of the CRM operates in the absence of access to communication channels and until the moment when information about monetary settlements is sent to the server of the fiscal data operator. |
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78. |
The CRM should provide a mode for checking the safety of information in the CRM fiscal data storage by generating checksums for each record and the total checksum of all records and conducting periodic verification at least twice per shift (at the beginning and end of the shift). |
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79. |
Provide configuration of the main operating modes: |
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80. |
1) registration mode (sales, registration of refunds, taxes); |
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81. |
2) X and Z report mode, configuration mode (viewing/changing CRM settings, configuring CRM with external devices); |
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82. |
3) Additional modes (printing a test receipt). |
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83. |
The software component of the client part of the CRM APK used on the user's device must use the time of the CRM APK server as the internal time of the CRM , taking into account the user's time zone. |
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84. |
The client side must be able to connect or receive data from the barcode scanner to read the product labeling identifier. |
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Requirements for the operation of the hardware and software complex with the server of the fiscal data operator |
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85. |
The server part of the CRM must support at least two independent channels for receiving data transmission. |
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86. |
To authorize the CRM on the server, according to the data transfer protocol to the server of the fiscal data operator* |
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87. |
Transfer data on transactions performed to the server of the fiscal data operator, |
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88. |
according to the data transfer protocol to the server of the fiscal data operator.* |
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89. |
Receive a fiscal attribute from the server of the fiscal data operator if there is a connection with the server of the fiscal data operator. |
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90. |
Print a CRM receipt or generate an electronic CRM receipt with a fiscal tag received from the server of the fiscal data operator if there is a connection with the server of the fiscal data operator or an autonomous fiscal tag if there is no connection with the fiscal data server. |
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91. |
The time for receiving and transmitting data to the server of the fiscal data operator (the time for generating the receipt after the operator completes the procedures for entering information about the receipt) should be no more than 7 seconds. |
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Требования к работе в условиях временной потери соединения с сервером оператора фискальных данных. |
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92. |
Requirements for working in conditions of temporary loss of connection to the server of the fiscal data operator. |
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93. |
The server part of the CRM must have a fiscal data storage device that ensures the formation of a fiscal feature offline, recording, systematization, accumulation, and storage of fiscal data unchanged without energy consumption from power sources during the entire life of the CRM, but not less than 5 years, for subsequent transfer to the server of the fiscal data operator. |
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94. |
The fiscal data storage device includes non-volatile memory for storing all control receipts and Z-reports generated by the CRM during the entire service life (both in communication mode with the server of the fiscal data operator and offline). |
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94.1 |
If there is a temporary lack of connection to the server of the fiscal data operator or if there are delays in the data transmission channel beyond the permissible amount (no more than 5 seconds to receive a response from the server of the fiscal data operator), as well as if there is no power supply sufficient to communicate with the server of the fiscal data operator, the CRM must: |
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94.2 |
1) switch to the CRM offline mode |
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94.3 |
2) inform the cashier operator that there is no access to the server of the fiscal data operator, and that the CRM has gone offline; |
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94.4 |
3) assign your own unique number to the receipt, which is an autonomous fiscal feature. |
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94.5 |
Your own unique receipt number must be unique throughout the entire service life of the CRM. |
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94.6 |
4) print (or display on an electronic receipt) an autonomous fiscal feature on the receipt; |
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94.7 |
5) Printed and electronic receipts should be marked that the device is working offline.: |
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95 |
The term "Autonomous" is specified; |
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95.1 |
6) block the CRM when working offline for more than 72 hours, informing the cashier-operator (the "oldest" offline receipt should not be older than 72 hours). |
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95.2 |
7) CRM in offline operation mode ensures the "Closing shift" procedure with the printing of the Z-report. |
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95.3 |
The CRM should add a shift closure request to an offline queue and send it to the server when communication is restored with the addition of a label with the date and time of the Z-report removal* |
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Requirements for receipts and other documents generated by the CRM |
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96 |
The CRM must ensure the printing of the following documents: |
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96.1 |
1) CRM receipt; |
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96.2 |
2) Cashier report; |
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96.3 |
3) Section report; |
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96.4 |
4) Non-blanking report (X-report). If there is a connection to the server of the fiscal data operator, the X-report is sent to print from the server of the fiscal data operator, if there is no connection to the server of the fiscal data operator, the report is generated on the CRM based on meter data stored in the CRM fiscal data storage; |
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96.5 |
5) Shift (daily) report (Z-report). |
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97 |
A shift (daily) report is generated on the server of the fiscal data operator upon request from the CRM and transmitted to the CRM in a separate document for printing. If there is no connection with the server of the fiscal data operator, the Z-report is generated on the CRM based on the meter data stored in the CRM fiscal data storage. |
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98 |
The CRM must ensure that the details in the control receipt are printed in accordance with paragraph 6 of Article 166 of the Tax Code, including in the Kazakh language, using specific letters of the Kazakh alphabet. |
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98.1 |
The CRM must ensure that, at the request of the buyer (client), recipient of goods, works, and services, the identification number of the buyer (client) of the recipient is printed in the CRM receipt in accordance with paragraph 7 of Article 166 of the Tax Code. |
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98.2 |
The CRM receipt may additionally contain the data provided for in the technical documentation, including the details of the payment card and (or) mobile payment. |
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98.3 |
CRM provides the possibility of forming a QR code on the receipt for automated verification of the authenticity of the receipt on the Internet resource of the authorized body. |
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Requirements for the mode of operation and procedure for transferring fiscal data to the server of the fiscal data operator |
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99 |
The procedure for connecting the CRM to the server of the fiscal data operator must be specified in the operational documentation for a specific CRM model. |
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100 |
The operation mode of the CRM (both the mode with data transfer to the server of the fiscal data operator, and autonomous in the absence of communication with the server) must ensure the operation of the CRM in full accordance with the operational documentation. |
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101 |
All documents issued by the CRM (both in the mode with data transfer to the server of the fiscal data operator, and offline in the absence of communication with the server) must have a distinctive feature of the fiscal mode (the phrase "Fiscal check"), printed only after receiving the control receipt number from the server of the fiscal data operator or the formation of an autonomous CRM fiscal attribute, if there is no connection to the server of the fiscal data operator. |
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102 |
The CRM should provide input of the following data: |
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102.1 |
1) addresses and ports for working with the server of the fiscal data operator; |
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102.2 |
2) the registration number of the CRM in the state revenue authorities (at least 12 characters); |
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102.3 |
3) the CRM identification number on the server of the fiscal data operator; |
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102.4 |
4) the primary initialization token (a numeric code generated by the server of the fiscal data operator to protect against unauthorized interference in data exchange); |
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102.5 |
5) control the priority of selecting the receiving and transmitting channel, entering settings using the parameter of the communication channels used. |
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103 |
The operations of programming (configuring) the connection of the CRM to the server of the fiscal data operator (with the exception of entering a token) and correcting the date and time can be carried out on the CRM only after the completion of the shift closing operation. Up to this point, these operations should be blocked. |
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104 |
During the date and time programming operation, the CRM must control and prohibit the entry of values less than the date and time of the last punched fiscal document. |
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Software requirements for CRM |
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105 |
Along with the full implementation of functions in accordance with technical requirements, exclude the possibility of: |
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105.1 |
1) unauthorized modification of the CRM software by the manufacturer; |
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105.2 |
2) making adjustments to the data of control receipts stored offline in the fiscal data storage; |
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105.3 |
3) displaying a distinctive feature of the fiscal regime on documents without receiving the control receipt number from the server of the fiscal data operator or without generating an autonomous code for the CRM, if there is no connection to the server of the fiscal data operator.; |
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105.4 |
4) changes in the fiscal attribute received from the server of the fiscal data operator; |
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105.5 |
5) changes to the offline code generated by the CRM when working offline. |
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106 |
Have the software module "Workplace of the tax inspector" with the following functionality: |
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106.1 |
Remote connection to the CRM server by login and password over the Internet (without limited availability) |
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106.2 |
Generating reports on operations performed for the specified period for the specified CRM |
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Requirements for the technical equipment of the APC CRM |
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107 |
APC CRM must meet the requirements of at least the third safety level according to GOST R ISO/IEC 15408-3-2006 "Methods and means of ensuring safety. |
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Note: * - the data transfer protocol from the CRM to the server of the fiscal data operator is posted on the Internet resource of the authorized body.
Annex 7
to the Order of the Minister of Finance
of the Republic of Kazakhstan
dated February 16, 2018 № 208
Rules for receiving and storing information from cash registers with the function of recording and (or) transmitting data
on monetary settlements carried out during the sale of goods, performance of works, provision of services,
as well as their transfer to state revenue authorities by the fiscal data operator
Chapter 1. General provisions
Paragraph 1 is set out in the edition of the order of the Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22. № 411 (see old edition .); order of the и.о. Of the Minister of Finance RK dated 14.03.25 № 123 (put into effect from 30 March 2025 ) (see old edition .)
These Rules for receiving and storing information from cash registers with the function of recording and (or) transmitting data on monetary settlements carried out during the sale of goods, performance of works, provision of services, as well as their transfer to state revenue authorities by the fiscal data operator (hereinafter referred to as the Rules) have been developed in accordance with Article 171 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code).
Paragraph 2 is set out in the edition of the order of the Of the acting Minister of Finance RK dated 14.03.25 № 123 (put into effect from 30 March 2025 ) (see old edition .)
State revenue authorities use information from cash registers with the function of recording and (or) transmitting data on monetary settlements carried out during the sale of goods, works, and services for tax administration purposes. At the same time, the fiscal data operator performs the following tasks:
1) receiving information on monetary settlements from taxpayers;
2) storing the received information about monetary settlements on their own electronic media;
3) transfer of information on monetary settlements to the state revenue authorities on a daily basis in an operational mode via public telecommunications networks no later than 1 (one) hour from the moment of receipt.
The fiscal data operator implements the tasks specified in paragraph 2 of these Rules using:
1) electronic media - for the flow of information arrays;
2) electronic data warehouses - to ensure the accumulation of information about monetary settlements and protection against unauthorized access;
3) paper media - for document management;
4) Internet resources - for feedback and interactive interaction.
During the implementation of the tasks provided for in paragraph 2 of these Rules, the operator of fiscal data shall comply with the provisions of the legislation of the Republic of Kazakhstan on the non-disclosure of taxpayer registration data, tax secrecy, as well as other information about the taxpayer obtained in the course of receiving, storing and transmitting information on monetary settlements to state revenue authorities.
Chapter 2. Basic concepts and abbreviations
Paragraph 5 is amended in accordance with the order of the Deputy Prime Minister- Of the Minister of Finance RK dated 14.04.22 № 411 (see old edition .)
Basic concepts and abbreviations used in these Rules:
1) monetary settlements - settlements carried out for the purchase of goods, performance of works, provision of services through cash and (or) settlements using payment cards and (or) mobile payments;
2) cash registers - an electronic device with the function of recording and (or) transmitting data, computer systems that provide registration and display of information about monetary settlements carried out during the sale of goods, works, and services;
3) VPN connection of cash registers to the software and hardware complex of the fiscal data operator - connection of cash registers to the server of the fiscal data operator via a special secure communication channel with reliable identification of the client and server, providing protection against unauthorized access;
4) a control receipt is the primary accounting document of a cash register confirming the fact that a monetary settlement has been carried out between the seller (supplier of goods, work, services) and the buyer (client).;
5) service agreement - a document certifying the conclusion of an agreement between a taxpayer and a fiscal data operator in accordance with the procedure established by the civil legislation of the Republic of Kazakhstan in order to determine the conditions for the provision of services by a fiscal data operator to a taxpayer, in paper and/or electronic form;
6) token is a numeric code generated by the server of the fiscal data operator to identify cash registers and protect against unauthorized access when transferring data on monetary settlements to the server of the fiscal data operator.;
7) authorized body - a state body responsible for ensuring tax revenues and other mandatory payments to the budget;
8) fiscal sign - a distinctive symbol reflected on control receipts as a confirmation of the operation of cash registers in fiscal mode;
9) fiscal data operator - a legal entity that ensures the transmission of information on monetary settlements online to tax authorities via public telecommunications networks, determined by the authorized body in coordination with the authorized body in the field of information;
10) the portal of the fiscal data operator is an online resource of the fiscal data operator, a subsystem of the software and hardware complex of the fiscal data operator necessary for solving the following tasks: registration of the organization, registration of cash registers with an authorized body, management of users of the organization, issuing tokens to users for working with cash registers, viewing fiscal transactions, X and Z reports on the organization's cash registers, checking the fiscal attribute or the offline code of the control receipt;
11) VLAN (English Virtual Local Area Network) is a virtual local area network (a group of network resources that are physically located in different segments, but are logically connected to each other and combined into one broadcast domain).
Chapter 3. Organization of work of the fiscal data operator
Paragraph 6 is set out in the edition of the order of the Deputy Prime Minister- Of the Minister of Finance RK dated 27.12.23 . № 1326 (put into effect from 14 January 2024 .) (see old edition .); is amended in accordance with order of the. Of the acting Minister of Finance RK dated 14.03.25 № 123 (put into effect from 30 марта 2025 ) (see old edition .)
The organization of the work of the fiscal data operator consists in the implementation of the following functions that contribute to the full fulfillment of its tasks:
1) creation and operation, in accordance with the regulatory legal acts of the Republic of Kazakhstan, of a software and hardware complex for receiving, processing, storing and transmitting unchanged to the state revenue authorities information on monetary settlement transactions carried out using a cash register;
2) ensuring the functioning of the information and telecommunication network in the territory of the Republic of Kazakhstan, which allows VPN connection of cash registers to the software and hardware complex of the fiscal data operator;
3) connection of cash registers included in the state register of cash registers to the software and hardware complex (server) of the fiscal data operator and provision of services for receiving, processing and storing information on monetary settlements carried out using the cash register on a paid or gratuitous basis. Connection on a paid basis is carried out at tariffs agreed upon in accordance with the procedure established in accordance with Article 20 of the Law of the Republic of Kazakhstan "On Communications".;
4) development and commissioning of a system for receiving, storing and transmitting data from cash registers;
5) ensuring the creation and technical support of the fiscal data operator's portal for interactive interaction with users of the fiscal data operator's services, as well as the development and placement of additional services for them on the fiscal data operator's portal, including the
use of a catalog of goods, works and services by cash registers, in accordance with the National Catalog of Goods;
determination of geolocation of the location of cash registers and their transfer to the state revenue authorities;
conducting daily monitoring of the receipt of information on cash payments from cash registers and their transfer to the state revenue authorities;
6) creation of a consulting and technical support service for taxpayers, state revenue authorities and cash register maintenance centers on the following issues: the operation of the portal, the software and hardware complex, the information and telecommunications network of the fiscal data operator;
7) approval of a legal act on the responsibility of employees of the fiscal data operator for disclosure, leakage of information constituting a tax secret, state secret and other information protected by law;
8) the provision of services in accordance with the procedure for receiving and storing information from cash registers, as well as their transfer to state revenue authorities by the fiscal data operator on the basis of service agreements, except for the recipient of the data, after registration on the portal of the fiscal data operator by means of an electronic digital signature;
9) fiscal data processing includes actions of the fiscal data operator to collect, record, systematize, accumulate, store unchanged, extract, use, provide access to fiscal data (as well as any other information about the taxpayer) to state revenue authorities, except for their modification, depersonalization, blocking, deletion or destruction;
10) provision of services of the fiscal data operator in at least six regions (geographical numbering zones), cities of national significance and in the capital.
Chapter 4. is excluded according to the order of the First Deputy Prime Minister RK-Of the Minister of Finance RK dated 24.02.20 № 192 (see old edition .)
Chapter 5. The procedure for receiving information from the cash register by the operator of fiscal data
Taxpayers using a cash register machine shall conclude a contract with the fiscal data operator for the provision of services for the reception, storage and transfer to the state revenue authorities of information on monetary settlements carried out by the taxpayer in the sale of goods, works and services. The service agreement must specify:
1) the responsibility of the fiscal data operator for ensuring the confidentiality of information about a taxpayer that constitutes a tax secret;
2) the taxpayer's consent to the receipt and processing by the operator of fiscal data from the state revenue authorities of registration data and information on monetary settlements from the taxpayer himself;
3) the procedure and procedure for termination of the contract.
When receiving information about monetary settlements on the server of the fiscal data operator, the cash register machine is identified by receiving a token for each message containing information about monetary settlements transmitted by the cash register machine. The token is generated using the following identifiers:
1) the registration number of the cash register machine in the state revenue authority assigned to the cash register machine during registration in accordance with paragraph 7 of these Rules;
2) the registration number of the cash register machine assigned to the cash register machine upon registration by the fiscal data operator, in accordance with paragraph 11 of these Rules.
After checking the identifiers specified in paragraph 13 of these Rules, the fiscal data operator sends to the cash register machine via the public telecommunications network the fiscal sign of monetary settlement generated on the server for printing on the check of the cash register machine. At the same time, the following data is transmitted to the taxpayer at the cash register in the message from the server of the fiscal data operator:
1) confirmation of data acceptance;
2) the generated fiscal attribute of each submitted control receipt;
3) the updated token.
Information about monetary settlements processed on the server of the fiscal data operator is stored in the fiscal data warehouse on the server of the fiscal data operator for five years.
The formation on the operator's server of fiscal data of the fiscal feature of the control receipt of the cash register is carried out on the basis of information received from the cash register on monetary calculations using algorithms and procedures for calculating the hash function.
In case of loss of connection to the server of the fiscal data operator, the cash register machine goes into autonomous mode, the duration of which should not exceed seventy-two hours, according to the approved technical requirements and the form of compliance, the technical requirements of the cash register machine according to the appendix to the rules for including (excluding) models of cash registers in (from) the state (state) registry (registry). After the connection of the cash register machine to the server of the fiscal data operator is restored, the server of the fiscal data operator must:
1) receive a message from the cash register machine with information about the duration of offline operation;
2) sequentially accept all the control receipts of the cash register and the marks on the withdrawn Z-reports accumulated during the operation of the cash register in offline mode and send a response to each of them with a valid fiscal sign of the control receipt.
The fiscal attribute or the stand-alone code of the control receipt is checked on the portal of the fiscal data operator.
Chapter 6. The procedure for storing information from a cash register machine
The following information is stored on the server of the fiscal data operator during the limitation period for a tax obligation and a requirement established by tax legislation:
1) registration data specified in the taxpayer's application;
2) registration data of the cash register machine;
3) information about each monetary payment made during the sale of goods, works, and services;
4) the current valid token value of each cash register;
5) the fiscal attribute of each monetary settlement.
Information storage includes measures related to its protection from unauthorized access, including:
1) the use of a set of software and hardware tools and organizational measures supporting them at all technological stages of information processing and in all modes of operation, including during repair and routine maintenance;
2) differentiation of access rights of users and administrators;
3) using a set of measures to ensure software security, including:
dividing applications into logical groups and placing each group in a dedicated virtual machine;
isolation of external network traffic from internal traffic by creating VLANs;
redundancy of each software component according to a scheme in which the active equipment is backed up by one additional component.;
exclusion of direct access to servers by any specialists other than system and network engineers;
4) the use of a set of measures to ensure the integrity of the database, namely:
configuration of access rights to the database, which does not initially allow to modify, delete or update the receipt data.;
an audit system that records all operations performed by engineers on the server hardware;
database backup according to a scheme in which all copies of the database are active, and redundancy is achieved. In the event of a failure of the virtual machine or physical server, the data will be restored within a short period of time.
Chapter 7. The procedure for transmitting information from a cash register machine
Information is transmitted from the cash register machine via communication channels of the public telecommunications network in the sequence cash register machine - fiscal data operator - authorized body.