Three-component integrated system
In accordance with paragraph 72-1 of Article 1 of the Tax Code, a three-component integrated system (hereinafter referred to as 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 an automation system for managing trade, rendering services, performing works and accounting of goods, or a hardware and software complex that replaces all three components of an integrated system.
From which it follows that the TIS is used when conducting non-cash payments with customers through bank cards, including through a QR code.
In the case of making settlements in non-cash form by transfer from one bank account to another bank account (using a payment order, etc.) the use of CMC is not required, respectively, the above-mentioned revolutions do not apply to revolutions using TIS.
According to paragraph 5 of Article 25 of the Law of the Republic of Kazakhstan dated July 26, 2016 No. 11-VI "On Payments and Payment Systems" (hereinafter - the Law), cash payments consist in the physical transfer of cash in the form of banknotes and (or) coins, which are legal tender, by the person making the payment, to the person before to which this person has a monetary obligation.
Paragraph 7 of this Article of the Law, non-cash payments and (or) money transfers are carried out on the basis of payment instruments using bank accounts, as well as without their use in tenge and foreign currency in accordance with the procedure established by this Law and regulatory legal acts of the National Bank of the Republic of Kazakhstan.
According to subparagraph 55 of Article 1 of the Law, a payment instrument is a payment document or a means of electronic payment, on the basis of or with the use of which a payment and (or) money transfer are made.
In accordance with subparagraph 51 of Article 1 of the Law, a payment card is a means of electronic payment that contains information that allows its holder to make payments and (or) money transfers through electronic terminals or other communication channels, or to receive cash, or to exchange currencies and other operations determined by the issuer of the payment card and on its terms.
Thus, payments using payment cards using Pos terminals are non-cash payments.
According to paragraph 2 of Article 683 of the Tax Code, when applying a special tax regime based on a simplified declaration, income for the tax period should not exceed - 24,038 times the MCI established by the law on the republican budget and effective on January 1 of the corresponding fiscal year.
At the same time, the above income does not include income within
70,048 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, received by an individual entrepreneur through non-cash payments (using payment cards using Pos terminals) with the mandatory use of a three-component integrated system.
Thus, an increase in the threshold within 70,048 MCI is made by non-cash payments using payment cards (Pos terminal) with the mandatory use of TIS.
At the same time, it should be noted that the increase in the threshold does not apply to settlements made in cash, as well as in non-cash form by transfer from one bank account to another bank account (using a payment order, etc.).
We also inform you that the use of TIS is voluntary, and the Tax Code does not provide for other conditions for the use of TIS.