A pilot project for the administration of taxpayers with visual inspection has been approved, which is valid from January 1, 2021 to January 1, 2023.

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 is in force since 1 January  2021 to 1 January 2023.

Visual inspection is another form of state control, providing 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 the state revenue bodies on complaints received by the state revenue bodies.

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.

A barcode (QR code) generated by the state revenue authority is used within the pilot project on the administration of taxpayers with visual inspection. 

To receive a barcode (QR code) through the web portal of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (https://kgd.gov.kz),it's necessary to enter the IIN/ BIN, the registration number of the cash register in the active window in the Information Resources section-Creating a QR code, 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; the full name of the taxpayer; the address of the 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 the taxpayer (active, inactive, suspension of activity).

The state revenue authorities carry out a visual inspection on the basis of the Decision of the state revenue authority due to complaints received on lack of registration issues; violations of the procedure for applying the CR; lack of equipment (device) for making payments using payment cards; lack of a license for storing and retail sale of alcoholic beverages, non-elimination of violations identified earlier by a visual inspection.

The decision is posted on the Internet resource of the state revenue authorities 3 (three) business days before the initiation of  the visual inspection period specified in the Decision.

 

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