The three-component integrated system is an integrated system consisting of a cash register machine with the function of recording and transmitting data, a system for accepting non-cash payments, as well as equipment (device) equipped with a system for automating trade management, services, performance of works and accounting of goods, or a software and hardware complex that replaces all three components of the integrated system (ERP system).
These three components must be interconnected with each other, and if a receipt is not issued from the online cash register for the goods sold, then the goods will not be written off from the warehouse.
Advantages of using a simplified declaration and TIS:
With the application of a special tax regime based on a simplified declaration, the income for six months will increase by 70,048 MCI. The VAT threshold will increase to 114,184 MCI.
However, it should be borne in mind that this increase applies only to transactions that are carried out in a non-cash form (i.e., settlements with customers via bank cards) using a three-component integrated system.
This system is designed to facilitate accounting and fulfillment of tax obligations by individual entrepreneurs.
Also, the tax code provides for a reduction in the amount of individual income tax by 60 thousand tenge to obtain a three-component integrated system, but not more than 50% of the tax amount calculated for the year.
That is, if the amount of individual income tax for the year is 140.0 thousand tenge, then the entrepreneur has the right to reduce the amount of tax by 60.0 thousand tenge.
If the amount of individual income tax for the year is 100.0 thousand tenge, then the entrepreneur has the right to reduce the amount of tax by 50.0 thousand tenge. The discount is valid until January 1, 2022.
Registration, modification, de-registration of a three-component integrated system (included in the unified register) is carried out on the basis of a tax application, in the order of visits to the state revenue authorities at the location of an individual entrepreneur or in electronic form in the taxpayer's Office. Unified Register of the committee kgd.dov.kz.posted on the website.
State Revenue Department for Kostanay