About the advantages of a three-component integrated system
налоговые For entrepreneurs using a Three-component Integrated System (TIS), there are tax breaks in Kazakhstan. What advantages can be used by sole proprietors, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan told.
Three components of TIS:
1) online cash register machine (KKM);
2) payment component (POS-terminal);
3) accounting system (ERP system).
Currently, 3 models are included in the TIS Register (Trinity and Trinity 1.2, Prosklad.kz). An individual entrepreneur applying a special tax regime (SNR) based on a simplified declaration can choose to use each of them.
Статьи Articles 82 and 683 of the Tax Code provide the following advantages of using TIS:
- the amount of non-cash turnover (payment by payment card) passing through the TIS is not included in the turnover for VAT registration (within 114,184 MCI), as well as in the amount of income for applying the SNR on the basis of a simplified declaration (within 70,048 MCI);
- TIS has a tax accounting module available, which reflects the movement of goods, as well as elements that allow you to generate tax reports, including on the wages of employees.
Thus, when using the TIS, entrepreneurs do not have concerns about the possible excess of the thresholds for the SNR or the need to register for VAT with an increase in income.
Details about the TIS models can be found on the manufacturers ' websites www.tis24.kz and www.prosklad.kz.
Requirements of TIS and its accounting Rules for the installation and use of TIS approved by the Order of First Deputy Prime Minister of the Republic of Kazakhstan – Minister of Finance of the Republic of Kazakhstan from September 2, 2019 No. 953 "On approval of Requirements for the three-component integrated system and its accounting Rules for its installation and application" (http://adilet.zan.kz/rus/docs/V1900019327).
Registration tees is made through the Office of the taxpayer.