Entrepreneurs engaged in wholesale and (or) retail trade in the Republic of Kazakhstan on the territory of covered markets, trading houses, shops, pavilions (not counting open markets) must receive a barcode (QR code) on the portal of the State Revenue Committee (kgd.gov.kz ) in the "Information Resources" tab.
The identifier contains information about the entrepreneur (IIN / BIN, name, address of the location of the cash register, taxpayer status, license for alcoholic beverages). It is necessary for the identification of the entrepreneur by the buyers.
For example, in case of non-issuance of a fiscal receipt, refusal to accept payment for goods with a bank card, or lack of a license for alcoholic beverages, the buyer has the right to send a complaint to the state revenue authorities using the data about the pilot project participant, read using the QR code using a mobile phone.
Visual inspection is carried out by officials of the state revenue authorities solely on complaints, using video recording and (or) photographic recording.
At the same time, without fail, the decision to conduct a visual inspection is posted on the Internet resource of the state revenue authorities no later than 3 (three) business days before the start of the period for conducting a visual inspection specified in the decision.
For more information on the procedure for conducting a pilot project on administering taxpayers with a visual inspection, please follow the link http://adilet.zan.kz/rus/docs/V2000021928 (Order of the Minister of Finance of the Republic of Kazakhstan dated December 24, 2020 No. 1232).
State Revenue Office for Beimbet Mailin District