
The State Revenue Department for East Kazakhstan region informs that from 1 January 2021, the Republic of Kazakhstan has a pilot project on the administration of taxpayers with visual inspection, which aims to reduce the share of the shadow economy and increase the tax culture.
Within the pilot project, taxpayers who carry out wholesale and (or) retail trade in the Republic of Kazakhstan on the territory of covered markets, trading houses, shops, pavilions must receive a barcode (QR code), which is necessary for the identification of the entrepreneur by buyers and is placed in the locations of the CR.
The visual inspection is carried out by officials of the state revenue bodies only on complaints of buyers, with the use of video recording and (or) photo recording tools.
In this connection, in case of non-issuance of a fiscal receipt, refusal to accept payment for goods by payment card, lack of a license for alcoholic beverages, the buyer has the right to file a complaint with the state revenue authorities using data about the pilot project participant, read by QR code using a mobile phone.
At the same time, the decision on a visual inspection must be 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.
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