Three-component integrated system (hereinafter - TIS) - 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 a system of automation of trade management, provision of services, execution of work and accounting of goods, or a software and hardware complex that replaces all three components of the integrated system.
Requirements for TIS and its accounting, the procedure for its installation and application are established by the authorized body in agreement with the central state body in the field of state planning, the authorized state body implementing state policy in the field of communications, and the National Bank of the Republic of Kazakhstan.
Currently, the Requirements for a three-component integrated system are approved by Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated 02.09.2019 No. 953 "On approval of the Requirements for a three-component integrated system and its accounting, the Rules for its installation and application" (hereinafter - Order).
TIS provides, in order to maintain a unified accounting for all objects of entrepreneurial activity, the possibility of integrating the system of automation of trade management, rendering services, performing work and accounting for goods with any number of other components of the TIS (cash registers with the function of recording and transmitting data included in the state register of control - cash machines, systems (devices) for accepting non-cash payments).
TIS models permitted for use on the territory of the Republic of Kazakhstan for taxation purposes are subject to inclusion in the Unified Register of TIS and publication on the website of the State Revenue Committee.
For these purposes, the owner of the TIS must submit an application, the documents specified by the requirements and the TIS for testing.
In turn, a TIS user (an individual entrepreneur applying a special tax regime (SIT) based on a patent or on the basis of a simplified declaration) is obliged to register the TIS with the state revenue authorities at the location of the TIS user and indicate data on them in tax reporting.
Please note that if the above requirements of the Tax Code do not comply with the above requirements of the Tax Code, individual entrepreneurs applying an ITS based on a simplified declaration are not entitled to apply increased thresholds for registration for value added tax and marginal incomes for individual entrepreneurs applying an ITS based on a simplified declaration.
State Revenue Office for Beimbet Mailin District