In accordance with paragraph 1 of Article 166 of the Tax Code on the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of cash registers with the function of fixing and (or) transmitting data, models of which are included in the state register.
In turn, in accordance with subparagraph 2) paragraph 5 of Article 166 of the Tax Code, when using a cash register, a cash register receipt or a commodity receipt is issued for the amount paid for the goods, work, service.
At the same time, according to paragraph 6 of Article 166 of the Tax Code, there is a list of information that must contain a check of the CMC.
In turn, in accordance with paragraph 7 of Article 166 of the Tax Code, an online cash register receipt also at the request of the buyer (client), recipient of goods, works, services must contain the identification number (hereinafter referred to as the IIN) of the buyer (client), recipient.
Thus, when selling goods (performing work, rendering services), the seller is obliged to issue a receipt to the CMC and, at the request of the buyer (client), reflect in the receipt of the CMC the IIN of the buyer (client), the recipient.
Also, starting from 2022, taxpayers (hereinafter referred to as NP) using online cash registers, whose models are included in the state register, need to reprogram the cash register by adding the function of entering the buyer's IIN.
Currently, it is possible to check the legitimacy of the issued KKM check on the official website of the fiscal data operator by following the link https://consumer.oofd .kz/, on the website of the SRC of the Ministry of Finance of the Republic of Kazakhstan at the link https://kgd.gov.kz/ru/services/kkm_check and on the portal of "electronic government" by the link https://egov.kz/wps/portal/paymentSearch
Department of State Revenue for the city of Kostanay.