In accordance with subparagraph 1-1 of Article 68 of the Tax Code, in order to modernize and improve tax administration, tax authorities have the right to implement (implement) pilot projects providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers.
At the same time, the categories of taxpayers to whom the pilot project will apply, the rights and obligations of taxpayers, tax and other authorized state bodies, as well as organizations, the territory (site) and (or) the region of implementation (implementation) of pilot projects, the rules and deadlines for the implementation (implementation) of pilot projects are determined by the authorized body.
Thus, the Order of the Minister of Finance of the Republic of Kazakhstan dated December 24, 2020 No. 1232 approved the "Rules for the implementation of a pilot project for the administration of taxpayers with a visual inspection" (hereinafter - the Rules).
According to the Rules, a pilot project for the administration of taxpayers with a visual inspection is being implemented on the territory of the Republic of Kazakhstan.
Visual inspection is another form of state control, which provides for the inspection of the territories of covered markets, trading houses, shops, pavilions with the use of special means of video surveillance and (or) photo fixation by officials of state revenue bodies on complaints received by state revenue bodies.
As part of the pilot project for the administration of taxpayers with a visual inspection, a barcode (QR code) generated by the state revenue authority is used.
The pilot project on the administration of taxpayers with visual inspection applies to taxpayers engaged in wholesale and (or) retail trade in the Republic of Kazakhstan on the territory of indoor markets, trading houses, shops, pavilions (hereinafter referred to as taxpayers).
Taxpayers, within 10 (ten) working days from the start date of the pilot project for the administration of taxpayers with a visual inspection, while if an individual or legal entity was created after the Rules came into effect, then within 10 (ten) working days from the date of creation:
receive a barcode (QR code) through the web portal of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (https://kgd.gov.kz ) by entering in the active window an individual identification number or business identification number (hereinafter - IIN/BIN), the registration number of the cash register machine (hereinafter - KKM), clicking the "create code" button and printing;
place a barcode (QR code) at the locations of the KKM.
The barcode (QR code) contains the following information:
IIN/BIN;
full name of the taxpayer;
address of the taxpayer's location;
the presence or absence of a license for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production;
KKM registration number;
taxpayer status (active, inactive, suspension of activity).
Department of State Revenue for the city of Kostanay