On the territory of the Republic of Kazakhstan, monetary settlements are made with the obligatory use of cash registers with the function of recording and transmitting data, the models of which are included in the state register.
Online KKM is not applied to cash settlements of individuals, private bailiffs, lawyers and mediators, in terms of providing services to the population for transportation in public city 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 general telecommunications network. use, second-tier banks, religious associations, the national postal operator, with the exception of cash settlements carried out in places where there is no public telecommunications network.
Taxpayers whose activities are located in places where there is no public telecommunications network, when carrying out cash settlements, use cash registers without a data transfer function, the models of which are included in the state register.
Vending machines and service payment terminals that carry out cash settlements in trade operations or the provision of services by means of cash must be equipped with cash registers with the function of recording and transmitting data.
The check of the cash register must contain the name of the taxpayer, the taxpayer identification number, the serial number of the cash register, the registration number of the cash register with the tax authority, the serial number of the check, the date and time of the purchase of goods, the performance of work, the provision of services, the price of the goods , works, services per unit, fiscal attribute, the name of the fiscal data operator and the details of the Internet resource of the fiscal data operator to verify the authenticity of the control check of cash registers with the function of fixing and transmitting data, the name of the goods, works, services, the number of purchased goods, works , services, their unit of measurement, the total amount of the sale of goods, work, services, the amount of value added tax with an indication of the rate of value added tax taxable turnover for the sale of goods, work, services - if the taxpayer is a payer of value added tax , address of places and the use of a cash register, a bar code containing encoded information about the check of the cash register.
The check of cash registers used in currency exchange offices, scrap metal reception, glassware, pawnshops, must additionally contain information on the amount of sales and the amount of the purchase.
Registration, change of information, deregistration of cash registers with the function of fixing and transmitting data is carried out according to the information of the operator of fiscal data.
When registering cash registers, the tax authority, within three working days from the date of receipt of the fiscal data operator's information, assigns a registration number to the cash register and generates a cash register registration card in the form of an electronic document certified by an electronic digital signature official of the registration authority.
The change in the information specified in the registration card of the cash register is carried out by the taxpayer within five working days from the date of occurrence of the changes, the replacement of the registration card by the tax authority at the place of registration of the cash register is made within one business day from the date of receipt information of the operator of fiscal data.
Deregistration of a cash register is carried out by the tax authority, within one business day from the date of receipt of the fiscal data operator's information.
Office of state
revenues in Beimbet Mailin district