TIS is an integrated system consisting of a cash register with the function of recording and transmitting data, a system for accepting non–cash payments, as well as equipment equipped with an automation system for managing trade, rendering services, performing works and accounting for goods, or a hardware and software complex replacing all three components of the integrated system.
Advantages of using TIS for sole proprietors applying a special tax regime based on a paid declaration:
The threshold for income for the tax period, that is, for the half-year, has been increased from 24,038 MCI (73.6 million tenge).
The VAT threshold has been increased in 2022 from 20,000 MCI to 124,184 MCI, that is, from 61.3 million tenge to 380.4 million tenge.
This increase applies only to the turnover carried out in non-cash form using a three-component integrated system. The TIS system is designed to facilitate accounting and fulfillment of tax obligations by individual entrepreneurs.
The statement, modification, de-registration of the TIS is carried out according to a tax application, in the state revenue bodies at the location, in an appearance order or in the taxpayer's Office in electronic form. The unified register of TIS is posted on the Committee's website kgd.dov.kz .
How to register a TIS with the tax authorities
The TIS used in carrying out entrepreneurial activity is subject to registration with the state revenue authorities at the location of the taxpayer.
Registration, modification, and de-registration of the TIS is carried out according to a tax application, at the state revenue authorities at the location in an appearance order or in the Taxpayer's Office in electronic form.
For registration of the TIS by the user, the following documents are submitted to the state revenue authorities on paper:
- statement of the established form;
- an appendix to the application of the prescribed form and an appendix to the application in the presence of more than one object of entrepreneurial activity;
- technical documentation of TIS;
- passport of the manufacturer of TIS;
- registration card of the KKM with the function of fixing and transmitting data;
- conclusion of the owner of the TIS.
Department of State Revenue for the city of Kostanay