The name of goods, works and services should be reflected in the receipt of the KKM

The Department of State Revenue in Kostanay reminds:

All cash receipts from 2020 must reflect the name of goods, works and services (TRU). Such an obligation is provided for in paragraphs 10, paragraph 5, of Article 166 of the Tax Code of the Republic of Kazakhstan (120-VI of the SAM dated 12/25/2017) . Compliance with the requirements for the application of KKM established by the Tax Code is the duty of the taxpayer (subparagraph 4) of paragraph 3 of Article 13 of the Tax Code). In order to apply the unified catalog of goods, work has been carried out to transfer paragraph 6 of Article 166 of the current version of the Tax Code to the regulatory legal act (Order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 208 "On certain issues of the use of cash registers") to approve the composition of the details of the KKM checks indicating the use of a single catalog goods. The reflection of the name of the TRU in the receipts of the KKM helps to ensure reliable and prompt monitoring of prices for socially significant food products and medicines. Administrative liability is provided for the absence of the nomenclature of goods, works or services in the receipt. For the primary violation, a warning is provided, for repeated violations committed during the year, a fine is provided (paragraph 8 of Article 284 of the Administrative Code of the Republic of Kazakhstan): for private notaries, civil servants, small businesses -20 MCI; for medium–sized businesses - 30 MCI; for large business entities – 40 MCI.

Department of State Revenue in Kostanay