Dear Taxpayers, a pilot project on the administration of taxpayers with visual inspection was approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated December 24, 2020 No. 1232!

The Department of State Revenue for East Kazakhstan Region informs taxpayers that the order of the Minister of Finance of the Republic of Kazakhstan dated December 24, 2020 No. 1232 approved a pilot project for the administration of taxpayers with visual inspection, which has been active since1 January 2021 until January 1, 2023.

Visual inspection is another form of state control, which provides for the inspection of the territories of covered markets, trading houses, shops, pavilions with the use of special means of video surveillance and (or) photo-recording by officials of state revenue bodies on complaints received.

The pilot project applies to taxpayers engaged in wholesale and (or) retail trade in the Republic of Kazakhstan on the territory of covered markets, trading houses, shops, pavilions.

The pilot project uses a barcode (QR code) generated by the state revenue authority.

To obtain a QR code (barcode) by the above-mentioned business entities, it is necessary through the web portal of the SRC of the Ministry of Finance of the Republic of Kazakhstan (https://kgd.gov.kz), in the Information Resources section - generating a QR code, enter the IIN/ BIN, the registration number of the cash register in the active window, click "create code", then print and place the barcode (QR code) at the locations of the cash register. The barcode (QR code) contains the following information: IIN / BIN; full name of a taxpayer; location; the presence or absence of a license for the storage and retail sale of alcoholic beverages; the registration number of the CR; the status of a taxpayer (active, inactive, suspension of activity).

The state revenue authorities conduct a visual inspection based on a decision of the state revenue authority in connection with a complaint received regarding the lack of registration; violations of the procedure for applying the; lack of equipment (device) intended for making payments using payment cards; lack of a license for storing and retail sale of alcoholic beverages, non-elimination of violations identified by a previously conducted visual inspection.

The decision is posted on the Internet resource of the state revenue authorities no later than 3 (three) working days before the start of the visual inspection period specified in the Decision. 

Office of Outreach