TIS is an integrated system consisting of a cash register with the function of recording and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with a system for automating the management of trade, rendering services, performing works and accounting for goods, or a software and hardware complex that replaces all three components of the integrated system.
TIS has been an operating system since 2020.
Currently, 3 models of TIS are included in the Unified Register of TIS. The Unified Register of TIS can be found on the website of the State Revenue Committee of the Ministry of Finance.
Advantages of using TIS for sole proprietors applying a special tax regime based on a simplified declaration:
1) the threshold for income for the tax period, that is, for the half-year, has been increased from 24,038 MCI (66.8 million tenge) to 94,086 MCI (261.4 million tenge).
2) the VAT threshold has been increased in 2021 from 30,000 MCI to 144,184 MCI, that is, from 83.3 million tenge to 400.5 million tenge (in 2022 to 134,184 MCI). However, it should be taken into account that this increase applies only to turnover carried out in non-cash form (that is, settlements with customers via bank cards) using TIS.
TIS has a tax accounting module available. This system reflects the movement of goods, as well as elements that allow you to generate tax reports, including on the wages of employees.
This system is designed to facilitate the accounting and fulfillment of tax obligations by individual entrepreneurs.
Department of State Revenue for the city of Kostanay