Information on a Three component integrated system (TCIS)

TCIS has been an operating system since 2020.

Currently, 3 models of TCIS are included in the Unified Register of TCIS. The Unified Register of TCIS can be found on the website of the State Revenue Committee of the Ministry of Finance.

TCIS is an integrated system consisting of a cash register with the function of recording and data transmittion, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with a system for automating  commerce management, service provision, performing works and recording of goods, or a software/hardware complex replacing all  three components of the integrated system.

Advantages of using TCIS for IE applying a special tax regime based on a simplified declaration:

1) income threshold for the tax period, that is, for 6 months, has been increased from 24,038Ь MNU (66.8 million tenge) to 94,086 MNU (261.4 million tenge).

2)  the VAT threshold has been increased  from 30,000 MNU to 144,184 MNU, that is, from 83.3 million tenge to 400.5 million tenge (in 2022 to 134,184 MNU) in 2021. However, it should be taken into account that the increase applies only to turnover not made in cash. (that is, settlings with customers using bank cards) with the use of TIS.

TCIS has a tax accounting module available. This system reflects the movement of goods, as well as elements allowing users to generate tax reports, including on  salary of hired employees.

This system is intended to facilitate  the record keeping and fulfillment of tax obligations by individual entrepreneurs.

What is needed  to use TCIS?

First, it is necessary to enter the site of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan at the link http://kgd.gov.kz/ru/content/edinyy-reestr-trehkomponentnyh-integrirovannyh-sistem-1 and  choose a model of  TCIS.

The second is to contact the TCIS developer to install the TCIS.

Third thing is to visit the taxpayer's account and register the TCIS with the state revenue authorities (illustration).

Call on all individual entrepreneurs applying a special tax regime based on a simplified declaration to apply the TCIS and take advantage of its usage.

The requirements for TCIS and its accounting, the Rules for the installation and application of TCIS were approved by Order No. 953 of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated 2 September   2019 "On approval of the Requirements for a three component integrated system and its accounting, Rules for its installation and application".