Rules for the use of cash registers
Chapter 1. General provisions
1. These Rules for the Use of cash registers (hereinafter referred to as the Rules) have been developed in accordance with paragraph 8 of Article 166 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) (hereinafter referred to as the Tax Code) and subparagraph 1) of Article 10 of the Law of the Republic of Kazakhstan from April 15, 2013 "On Public Services" (hereinafter – the Law) and determine the procedure for the use of cash registers.
2. The state service "Registration and de-registration of cash registers (KKM)" is provided by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by districts, cities and districts in cities, on the territory of special economic zones (hereinafter referred to as the service provider) and through the e–government web portal.
3. For the purposes of these Rules, the responsible person of the taxpayer (hereinafter referred to as the service recipient) is the service recipient or a person who is in an employment relationship with the service recipient or acting on his behalf on the basis of a power of attorney, contract or other legal basis, performing monetary settlements with the buyer (client) using a cash register and responsible for its operation.
4. In accordance with subparagraph 11) of paragraph 2 of Article 5 of the Law, the service provider ensures that data is entered into the information system for monitoring the provision of public services on the stage of provision of public services in accordance with the procedure established by the authorized body in the field of informatization.
5. The service Provider ensures the uninterrupted functioning of the information system containing the necessary information for the provision of public services. In case of a failure in the information systems used in the provision of public services, the service provider ensures the elimination of technical problems and notifies the relevant authorized persons within 1 (one) business day.
6. The use of cash registers includes:
1) registration of the cash register;
2) making changes to registration data;
3) removal of the cash register from the register;
4) operation of cash registers.
7. The list of basic requirements for the provision of public services, including the characteristics of the process, form, content and result of the provision, as well as other information, taking into account the specifics of the provision of public services, are set out in the form of a standard for the provision of public services in accordance with Annex 1 to these Rules.
Chapter 2. The procedure for the provision of public services "Registration and de-registration of cash registers (KKM)"
Paragraph 1. Registration of the cash register with the state revenue authorities
8. On the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of cash registers, except for the cases established by paragraph 2 of Article 166 of the Tax Code.
9. Cash registers are subject to registration with the service provider at the place of use, except for the cases established by this paragraph.
At the service provider at the location of the service recipients, cash registers are subject to registration:
1) used in carrying out activities through non-stationary or other mobile (mobile) objects;
2) are banking computer systems, including banking computer systems, which are equipped with payment terminals for services.
10. The service recipient sends information in electronic form for setting up a cash register with the function of fixing and (or) transmitting data to the information system of the Integrated Tax Information System of the Republic of Kazakhstan (hereinafter referred to as the Information System) of the service provider via the Internet resource of the fiscal data operator or through the web portal of the electronic government.
11. The service recipient sends information on paper for setting up a cash register with the function of fixing and (or) transmitting data through the fiscal data operator to the service provider in accordance with Annex 2 to the Rules for Transmitting information about cash registers with the function of fixing and (or) Transmitting data by the fiscal data operator to the state Revenue Authorities, approved by the Order of the Minister of Finance of the Republic of Kazakhstan "On some issues of the use of cash registers" dated February 16, 2018 No. 208 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan under No. 16508).
12. Transmission of information about cash registers with the function of fixing and (or) data transmission by the operator of fiscal data to the state revenue bodies is carried out in accordance with the procedure provided for in accordance with paragraph 2 of Article 167 of the Tax Code.
13. In order to register a cash register machine without data transmission, the service recipient provides the service provider with a tax application for registration of a cash register machine with the service provider on paper, in the form according to Annex 16, approved by Order of the Minister of Finance of the Republic of Kazakhstan "On approval of tax application forms" dated February 12, 2018 No. 160 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan under No. 16425) (hereinafter referred to as the tax application).
14. An official of the service provider, when registering a cash register machine without a data transmission function, with the exception of hardware and software complexes:
1) checks the compliance of the information specified in the tax application, the documents submitted, with the model of the cash register machine without a data transmission function;
2) checks the factory number of the cash register machine without data transmission function, indicated on the marking plate, with the number indicated in the tax application;
3) checks the correctness of the registration of the cash book and the book of commodity receipts;
4) sets the fiscal mode of operation of the cash register machine;
5) installs the seal of the service provider on the body of the cash register with the fiscal memory unit;
6) draws up the registration card of the cash register machine without the data transfer function;
7) certifies the registration card of the cash register machine without the function of data transmission, the book of cash and commodity receipts with a personal signature and seal provided for their certification;
8) checks the correspondence of the model of the cash register machine without the data transmission function with the models entered in the state register of cash registers;
9) returns to the service recipient:
a cash register machine with a fiscal memory unit with an established fiscal mode of operation and a seal of the service provider;
certified books of cash and commodity receipts;
10) issues the registration card of the cash register machine to the service recipient.
15. An official of the service provider when registering a cash register machine, which is a hardware and software complex without a data transmission function:
1) checks the compliance of the information specified in the tax application, the submitted documents, the model of the cash register machine without the data transmission function;
2) a brief description of the functionality and characteristics of the hardware and software complex;
3) guidelines for the use of the module "Workplace of the tax inspector" of the model of the hardware and software complex declared for registration with the tax authority.
16. The registration of the cash register by the service provider is carried out within 3 (three) working days from the date of receipt of the information of the operator of fiscal data or the tax application provided for in subparagraph 2) paragraph 2 of Article 167 of the Tax Code.
17. The registration card of the cash register machine is issued to the service recipient when the cash register machine is registered with the service provider, stored during the entire life of the cash register machine and presented at the request of an official of the service provider.
18. The ground for refusal to provide a public service is the non-compliance of the service recipient and (or) the submitted materials, objects, data and information necessary for the provision of public services with the requirements established by these Rules.
Paragraph 2. Making changes to the registration data of the cash register machine
19. The service recipient sends electronically information to change the information specified in the registration card of the cash register with the function of fixing and (or) transmitting data to the information system of the service provider via the Internet resource of the operator of fiscal data or through the web portal of "electronic government".
20. The service recipient sends information on paper to change the information specified in the registration card of the cash register with the function of fixing and (or) transmitting data through the operator of fiscal data to the service provider in accordance with Annex 2 to the Rules for transmitting information about cash registers with the function of fixing and (or) transmitting data by the operator of fiscal data to the authorities state revenue, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 208 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan under No. 16508).
21. The service recipient provides the service provider with a tax application on paper to change the information specified in the registration card of the cash register machine without data transmission, in the form according to Annex 16, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan under No. 16425).
22. The service Recipient, within 5 (five) working days from the date of occurrence of the changes indicated in the registration card of the cash register machine, performs actions in accordance with the procedure established by Article 168 of the Tax Code.
23. The service provider changes the information specified in the registration card of the cash register machine within 1 (one) working day from the date of receipt of the information of the operator of fiscal data or tax statement provided for in subparagraph 2) paragraph 1 of Article 168 of the Tax Code.
Paragraph 3. Removal of the cash register from the register with the state revenue authorities
24. The service recipient sends electronically information about the de-registration of a cash register with the function of fixing and (or) transmitting data to the information system of the service provider via the Internet resource of the operator of fiscal data or through the web portal of "electronic government".
25. The service recipient sends information on paper for de-registration of a cash register with the function of fixing and (or) transmitting data through the fiscal data operator to the service provider in accordance with Annex 3 to the Rules for Transmitting information about cash registers with the function of fixing and (or) Transmitting data by the fiscal data operator to the state revenue authorities, approved by By Order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 208 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan under No. 16508).
26. The service recipient submits on paper a tax application for the removal from the register of the service provider of the cash register without transmitting data in accordance with Annex 17, approved by Order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 160 (registered in the Register of State Registration of Regulatory Legal Acts of the Republic of Kazakhstan under No. 16425).
27. Official the person of the service recipient when the cash register is removed from the register without a data transfer function, except for hardware and software complexes:
1) removes the fiscal report;
2) conducts desk control and comparison of the data of the cash book with the indications of the fiscal report and the data of the book of commodity receipts;
3) makes a record of the closing of the cash book and the book of commodity receipts;
4) removes the seal of the service provider from the case of the cash register with the fiscal memory unit;
5) returns to the service recipient:
the cash register machine;
accounting books for cash and commodity receipts;
a registration card with a mark on the removal from the register of the cash register machine.
28. The removal of the cash register by the service provider is carried out within 1 (one) working day from the date of receipt of the information of the operator of fiscal data or the tax statement provided for in subparagraph 2) paragraph 2 of Article 169 of the Tax Code.
29. Upon de-registration of a cash register machine, which is a hardware and software complex, the official of the service recipient removes the fiscal report and returns to the service recipient a registration card with a note on de-registration of the cash register machine.
Chapter 2. Removal of the fiscal report
30. Fiscal reports are removed by service providers in the following cases:
1) conducting tax audits;
2) replacing the fiscal memory block;
3) de-registration of the cash register machine;
4) repair of the cash register machine, requiring the introduction of a password for access to fiscal memory;
5) complete filling of the cash book;
6) loss (damage) of the cash book.
31. To withdraw the fiscal report, except for the case provided for in subparagraph 1) paragraph 30 of these Rules, the service provider is provided with a cash register and the following documents:
1) numbered, laced, certified by the signature of the head and the seal of the service provider of the book of cash and commodity receipts;
2) replacement reports from the date of withdrawal of the last fiscal report.
When the fiscal report is withdrawn, an act of withdrawal of the fiscal report is drawn up in accordance with Annex 2 to these Rules, the data of which are subject to entry into the information system of the service provider.
Chapter 3. Operation of cash registers
32. The responsible person of the service recipient during the operation of the cash register machine:
1) enters information about the monetary settlement in accordance with the operating manual of the cash register machine;
2) in case of lack of electricity or malfunction of the cash register machine, fills in and issues a sales receipt;
3) in case of temporary absence of the telecommunications network provided by the operator of fiscal data, uses the autonomous mode of operation of the cash register with the function of fixing and transmitting data;
4) fills in the cash register, except for the case of using a cash register machine with the function of fixing and (or) data transmission;
5) at the end of the shift, performs the "end of shift" procedure by removing the shift report (Z-report) according to the technical requirements of the manufacturer of the model of the cash register machine.
Replacement reports, books of cash and commodity receipts, as well as cancellation, refund checks and control checks for which cancellation and refund operations have been carried out, are stored by the service recipient for 5 (five) years from the date of their printing or full filling.
For cash registers, the shift period does not exceed twenty-four hours.
33. Operations of cancellation of the mistakenly entered amount or refund of the monetary calculation are carried out in accordance with the technical requirements of the manufacturer of the model of the cash register machine, if available:
the original control receipt of the cash register without the function of fixing and (or) transmitting data and the record made in the cash book;
the original control receipt of the cash register with the function of fixing and (or) transmitting data or a control receipt printed from the website of the operator of fiscal data with the attachment of another document containing information about the name, cost of goods (work, services), date of purchase, seller (manufacturer, contractor).
The provision of the first part of this paragraph does not apply to operations for the refund of monetary payments for unused railway, bus and air tickets issued in an automated manner in accordance with Article 13 of the Law of the Republic of Kazakhstan dated September 21, 1994 "On Transport in the Republic of Kazakhstan".
34. The data of the cash book correspond to the indications of the replacement reports on the corresponding date.
35. The readings of the report taking into account the amounts of payments when using payment cards on the current state of the cash register correspond to the amount of cash in the cash register at the time of withdrawal of the fiscal report, the amounts of receiving and issuing cash not related to the sale of goods, performance of works, provision of services reflected in the cash book.
When removing the fiscal report on the current state of the cash register in accordance with subparagraph 1) paragraph 30 of these Rules, the calculation of cash at the cash desk is carried out by the service recipient (his official) in the presence of the service provider's inspection person.
36. In the event of a technical malfunction of the cash register machine, the elimination of which is impossible without violating the integrity of the seal, the service provider, the service recipient, within 5 (five) working days from the moment of the malfunction, submits to the service provider in which the registration of the cash register machine was made:
1) a tax statement on the fulfillment of obligations arising during the operation of the cash register machine, in the form according to Annex 3 to these Rules, indicating the number, date of issue of the registration card of the cash register machine and the total meter readings at the beginning of the day on which the malfunction occurred;
2) the conclusion of the maintenance center with a reasonable indication of the timing of the repair and the cause of the malfunction.
The Service Provider refuses to accept documents for obtaining permission to violate the integrity of the seal in cases of non-submission or submission with incomplete information of documents provided for in subparagraphs 1) and 2) of this paragraph.
The service provider, on the day of receipt of the tax application, makes a decision to issue or refuse to issue a permit for violation of the integrity of the seal of the cash register in accordance with Annex 4 to these Rules for troubleshooting.
The permission of the service provider to violate the integrity of the seal of the cash register machine is issued in accordance with Annex 4 to these Rules, by the official of the service provider responsible for installing the seal, on the day of the decision on its issuance.
The deadline for submitting a cash register with a fiscal memory unit to the service provider for the installation of a seal after the elimination of a technical malfunction may not be less than the repair period specified in the conclusion of the maintenance center, but not more than 15 (fifteen) working days from the date of issuance of a permit by the service provider for violation of the integrity of the seal.
37. In the event of a technical malfunction of a cash register machine with the function of fixing and (or) data transmission, the elimination of which is impossible without contacting the maintenance center, the service recipient within 3 (three) working days from the date of occurrence of the malfunction applies to the maintenance center in which the registration of the cash register machine and (or) its maintenance is performed.
The conclusion of the maintenance center on the causes of the malfunction, indicating the timing of the repair of the cash register with the function of fixing and transmitting data, is stored by the service recipient for 5 (five) years from the date of their issuance.
38. A cash register machine is considered technically defective if:
1) it does not print, prints illegibly, or the details on the control check, defined by Article 166 of the Tax Code, are not printed in full, except for cases when the check of the cash register machine is issued in electronic form;
2) it is not possible to get data from fiscal memory or from a fiscal data storage device;
3) the seal of the service provider of the cash register with the fiscal memory unit is missing or damaged;
4) there is no manufacturer's marking;
5) there is no possibility of data transmission from a cash register with the function of fixing and (or) data transmission in the presence of a serviceable connection provided by the operator of fiscal data.
39. A cash register machine, which is a hardware and software complex, is considered technically defective in the cases provided for in subparagraphs 1), 2) and 5) of paragraph 38 of these Rules.
40. In case of full filling of the cash book and (or) the book of commodity receipts or in case of their loss (damage), the service recipient for their replacement (restoration) within 5 (five) working days submits to the service provider at the place of registration of the cash register:
1) a tax statement on the fulfillment of obligations arising during the operation of a cash register machine, in the form according to Annex 3 to these Rules;
2) numbered, laced, signed and (or) stamped (with the exception of legal entities belonging to private business entities) of the service recipient, new accounting books for cash and (or) commodity receipts;
3) registration card of the cash register machine;
4) cash register machine.
In case of full filling or loss (damage) of the cash book, the service provider is additionally provided by the service recipient with a cash register machine for removing the fiscal report.
41. The service provider replaces the books of cash and (or) commodity receipts within 3 (three) working days from the date of registration of the tax application with the service provider.
Chapter 4. Procedure for appealing decisions, actions (inaction) of the service provider and (or) their officials on the provision of public services
42. In cases of disagreement with the results of the provision of public services by the service recipient, a complaint is filed against the decision, actions (inaction) of the service provider on the provision of public services in accordance with the Law:
addressed to the head of the service provider;
addressed to the head of the authorized body exercising leadership in the field of ensuring tax receipts and payments to the budget;
to the authorized body for the assessment and control of the quality of public services.
43. A complaint of a service recipient received by a service provider directly providing a public service is subject, in accordance with paragraph 4 of Article 25 of the Law, to consideration within 10 (ten) working days from the date of its registration.
The complaint of the service recipient received by the authorized body for the assessment and control of the quality of public services is subject to consideration within 15 (fifteen) working days from the date of its registration.
44. In cases of disagreement with the results of the provision of public services, the service recipient has the right to apply to the court in accordance with the requirements of the Code of the Republic of Kazakhstan dated October 31, 2015 "Civil Procedure Code".