The Department of State Revenue in the Zhetisu region, in accordance with Article 19 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget", within its competence, reports the following.
Setting and removing the CRM.
When registering cash registers (hereinafter referred to as cash registers), the tax authority, within three working days from the date of receipt of the information of the fiscal data operator, assigns the registration number of the cash register and generates the registration card of the cash register in the form of an electronic document certified by an electronic digital signature of an official of the registering authority.
The change of the information specified in the registration card of the CRM is carried out by the taxpayer within five working days from the date of the changes, the replacement of the registration card by the tax authority at the place of registration of the CRM is carried out within one working day, from the date of receipt of the information of the operator of fiscal data.
The CRM is de-registered by the tax authority within one working day from the date of receipt of the information of the fiscal data operator.
Registration, change of information, de-registration of cash registers with the function of fixing and transmitting data is carried out on the information of the operator of fiscal data.
Who should use the cash register machine.
On the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of a CRM with the function of fixing and transmitting data, the models of which are included in the state register.
Online CRM is not applied to monetary settlements of individuals, private bailiffs, lawyers and mediators, in terms of providing public transportation services in public urban transport with the issuance of tickets, the National Bank of the Republic of Kazakhstan, taxpayers whose activities are located in places where there is no public telecommunications network, second-tier banks, religious associations, national the operator of the post office, with the exception of monetary settlements carried out in places where there is no public telecommunications network, produced through a special mobile application.
Taxpayers whose activities are located in places where there is no public telecommunications network, when carrying out monetary settlements, use CRM without a data transmission function, the models of which are included in the state register.
Vending machines and payment terminals for services that carry out monetary settlements during trading operations or the provision of services through cash are subject to be equipped with cash registers with the function of fixing and transmitting data.
What details should the fiscal receipt contain.
The CRM receipt must contain the name of the taxpayer, the taxpayer identification number, the factory number of the CRM, the registration number of the CRM with the tax authority, the serial number of the receipt, the date and time of the purchase of goods, performance of works, provision of services, the price of goods, work, services per unit, fiscal attribute, the name of the operator of fiscal data and the details of the Internet resource the operator of fiscal data to verify the authenticity of the control check of the CRM with the function of fixing and transmitting data, the name of the goods, works, services, the quantity of the purchased goods, works, services, the unit of their measurement, the total amount of the sale of goods, works, services, the amount of value added tax with an indication of the rate on the turnover taxable on the sale of goods, works, services - if the taxpayer is a payer of value added tax, the address of the place of use of the CRM, a bar code containing in encoded form information about the receipt of the cash register.
The receipt of the cash registers used in currency exchange offices, acceptance of scrap metals, glass vessels, pawnshops, must additionally contain information about the amount of sales and the amount of purchase.
From 2022, taxpayers using online cash registers, whose models are included in the state register, need to reprogram the cash register by adding the function of entering the buyer's IIN.
The receipt of the CRM with the function of fixing and (or) transmitting data also at the request of the buyer (client), recipient of goods, works, services must contain the identification number of the buyer (client), recipient.
Thus, when selling goods (rendering services), the seller is obliged to issue a receipt for the CRM and, at the request of the buyer, reflect the IIN of the buyer, recipient in the CRM receipt.
At the request of the buyer, the fiscal receipt must be issued in Kazakh.
In accordance with Article 4 of the Law of the Republic of Kazakhstan "On the Language in the Republic of Kazakhstan" (hereinafter - the Law), the state language of the Republic of Kazakhstan is the Kazakh language. The State language is the language of public administration, legislation, judicial proceedings and record keeping, operating in all spheres of public relations throughout the territory of the state.
Thus, according to Article 10 of the Law, statistical reporting, financial and technical documentation in the system and organizations of state bodies of the Republic of Kazakhstan, regardless of the forms of ownership, is conducted in the state language and in Russian.
CRM included in the state register are tested for compliance with technical requirements. In addition, the replacement of the state language is provided for by technical requirements.
The information printed and displayed by the CRM in accordance with the technical requirements of the CRM, the symbols on the keyboard and the registration of information must be in the state or Russian languages. All CRM models included in the state register meet the technical requirements and perform the function of translation into the state language.