According to paragraph 11 of Article 25 of the Law of the Republic of Kazakhstan "On Payments and Payment Systems", a norm has been approved, according to which individual entrepreneurs or legal entities, when carrying out certain types of activities on the territory of the Republic of Kazakhstan, are obliged to ensure the installation of equipment (devices) intended for accepting payments using payment cards, as well as accepting payments using payment cards.
Thus, it is provided that legal entities and individual entrepreneurs applying the generally established tax regime, as well as individual entrepreneurs and legal entities applying a special tax regime in accordance with tax legislation, and operating in the capital, cities of republican and regional significance, with the exception of those located in places where there is no public telecommunications network, are required to ensure the installation and use of such equipment (devices), as well as accept payments using payment cards.
The list of certain types of activities and applications of equipment (devices) intended for accepting payments using payment cards and (or) accepting payments using the instant payment system is approved by the Government of the Republic of Kazakhstan.
The Resolution of the Government of the Republic of Kazakhstan dated July 01, 2021 No. 457 defines the types of activities for which taxpayers are required to use ROS-terminals. The list of 14 types of activities has been approved, during which individual entrepreneurs or legal entities are required to ensure the installation of equipment (devices) intended for accepting payments using payment cards in the places of their activities in the territory of the Republic of Kazakhstan.
By type of activity:
- wholesale and retail trade of cars and motorcycles, their repair and maintenance;
- wholesale and retail trade;
- provision of services by hotels;
- provision of restaurant services, other types of catering and serving drinks;
- sale of travel documents( tickets), baggage and cargo receipts for air and rail transport;
- provision of cargo handling, warehousing and storage services, auxiliary transportation services and cargo transportation services;
- activities of tour operators and other organizations providing services in the field of tourism (except for travel agents);
- activities in the field of insurance;
- activities in the field of healthcare;
- activities in the field of education;
- distribution of films, video and television programs, screening of films;
- activities of fitness, sports clubs, discos;
- activities related to the organization of gambling and betting;
- provision of bowling (bowling alley) and billiards services.
At the same time, the above requirement does not apply to individual entrepreneurs and (or) legal entities engaged in wholesale and retail trade in agricultural products of their own production, aquaculture (fishing) products of their own production, activities carried out through remote counters, car counters, tents, kiosks, containers and on the territory of trade markets.
In addition, according to subparagraph 14) of paragraph 1 of Article 142 of the Code of the Republic of Kazakhstan "On Taxes and Other mandatory payments to the Budget", the tax authorities are obliged to conduct tax audits on the availability of equipment (devices) intended for making payments using payment cards.
In accordance with Article 195 of the Code "On Administrative Offenses", it is provided that for the absence of an individual entrepreneur or a legal entity of equipment (device) intended for making payments using payment cards, a warning is issued. In case of repeated involvement within a year after the imposition of an administrative penalty, it entails a fine for small businesses in the amount of forty, for medium-sized businesses-in the amount of sixty, for large businesses-in the amount of eighty monthly calculation indicators.
Such equipment is installed on the basis of an agreement with a servicing bank or an organization that performs certain types of banking operations. Registration of this equipment with the tax authorities is not required.