A three-component integrated system (TIS) is an integrated system consisting of a cash register with the function of fixing and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) 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 the use of TIS for entrepreneurs applying the SNR on the basis of a simplified declaration:
1. The threshold for income for the tax period, that is, for the half-year, increased from 24,038 MCI (73.6 million tenge) to 94,086 MCI (288.1 million tenge);
2. The VAT threshold has been increased in 2022 from 20,000 MCI to 144,184 MCI, that is, from 61.2 million tenge to 441.6 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, which reflects the movement of goods and elements that allow you to generate tax reports, including on the wages of employees.
TIS is designed to facilitate accounting and fulfillment of tax obligations by individual entrepreneurs.
What do I need to use TIS?
The first is to go to the website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - SRC) by the link http://kgd.gov.kz/ru/content/edinyy-reestr-trehkomponentnyh-integrirovannyh-sistem-1 and choose the YEW model.
The second is to contact the TIS developer to install it.
The third is to go to the taxpayer's office and register the TIS with the state revenue authorities (illustration).
TIS has been an operating system since 2020. Currently, 3 models of TIS are included in the unified register of TIS, which can be found on the website of the SRC.
The requirements for the TIS and its accounting, the rules for the installation and application of the TIS were approved by Order No. 953 of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated September 2, 2019 "On approval of the requirements for a three-component integrated system and its accounting, the rules for its installation and application".
We urge entrepreneurs applying the SNR on the basis of a simplified declaration to apply the TIS and take advantage of its advantages.
Department of State Revenue for the city of Kostanay