As you know, digitalization is a global trend today, and digital services are being successfully implemented in almost all spheres of life.
The state revenue authorities are effectively working on the introduction of digital technologies for the provision of services in tax and customs areas.
First of all, active work is underway to translate public services into an electronic format.
To date, the state revenue bodies of the Republic of Kazakhstan provide 43 public services, of which 39 services (or 90%) are automated, including 37 – implemented on the portal of "electronic government".
4 public services are not automated:
- Introduction of new models of cash registers in the State Register of cash registers (the service is provided by the State Revenue Committee of the MF);
- Refund of income tax withheld at the source of payment (the service is provided by the State Revenue Department. Methods of providing public services: through the service provider; through the non–profit joint stock Company "State Corporation "Government for Citizens" (hereinafter - the State Corporation);
- Apostille of official documents originating from the structural divisions of the Ministry of Finance of the Republic of Kazakhstan and (or) their territorial divisions (the service is provided by the Department of State Revenue. Acceptance of documents and issuance of the result of the provision of public services is carried out through the office of the service provider or by a person whose functional responsibilities include receiving and issuing correspondence);
- Changing the terms of payment of import customs duties (the service is provided by the State Revenue Department. Acceptance of the application and issuance of the result of the provision of public services is carried out through the "Non-profit Joint Stock Company " State Corporation "Government for Citizens").
In matters of digitalization of public services, the exclusion of the human factor through the use of artificial intelligence is of no small importance.
In this regard, a lot of work has been done to switch taxpayers to online cash registers, in addition, new products of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan are being created, such as :
TIS is a three–component integrated system
A three-component integrated system (hereinafter referred to as TIS) is an integrated system consisting of a cash register with the function of fixing and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with an automation system for managing trade, rendering services, performing works and accounting for goods, or hardware and software a complex that replaces all three components of an integrated system.
These Rules apply to individual entrepreneurs applying a special tax regime based on a simplified declaration - users of a three-component integrated system.
Advantages of using TIS for sole proprietors applying a special tax regime based on a simplified declaration: the threshold for income for the tax period, that is, for half a year, increased from 24,038 MCI to 70,048 MCI (3063*70 048 = 214 557 024).
the VAT threshold has been increased from 20,000 MCI to 124,184 MCI (3063*124 184= 380 375592).
However, it should be taken into account that this increase applies only to turnover carried out in non-cash form (that is, settlements with customers via bank cards) using a three-component integrated system.
The Tax Code also provides for a reduction in the amount of individual income tax for the purchase of a three-component integrated system by 60 thousand tenge, but not more than 50% of the calculated tax amount for the year.
This system is designed to facilitate the accounting and fulfillment of tax obligations by individual entrepreneurs.
What you need to use TIS:
1) go to the website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by the link http://kgd.gov.kz/ru/content/edinyy-reestr-trehkomponentnyh-integrirovannyh-sistem-1 and choose the YEW model.
2) Contact the TIS developer to install the TIS.
3) go to the taxpayer's office and register the TIS with the state revenue authorities (illustration).
The TIS used in the implementation of entrepreneurial activity is subject to registration with the state revenue authorities at the place of use of the TIS.
For the registration of the TIS by the user, an application of the prescribed form is submitted to the state revenue authorities.
Registration of TIS by the state revenue bodies is carried out within three working days from the date of submission of the Application, a TIS registration card is issued in accordance with the established form.
The requirements for the TIS and its accounting, the Rules for the installation and application of the TIS 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 September 2, 2019 "On approval of the Requirements for a three–component integrated system and its accounting, the Rules for its installation and application".
We urge all sole proprietors applying a special tax regime based on a simplified declaration to consider the use of TIS and take advantage of the use of TIS.