Since July 1, 2021, individual entrepreneurs and legal entities, when carrying out activities, the list of which is approved by the Government of the Republic of Kazakhstan, with the exception of those located in places where there is no public telecommunications network, are required to ensure the installation of equipment (devices) intended for accepting payments using payment cards in the places of their activities, as well as to accept payments using payment cards.
Resolution of the Government of the Republic of Kazakhstan No. 604 of October 21, 2016 defines the following 14 types of activities for which taxpayers are required to use ROS-terminals:
- wholesale and retail trade of cars and motorcycles, their repair and maintenance;
- wholesale and retail trade;
- provision of services by hotels;
- provision of restaurant services, other types of catering and serving drinks;
- sale of travel documents( tickets), baggage and cargo receipts for air and rail transport;
- provision of cargo handling, warehousing and storage services, auxiliary transportation services and cargo transportation services;
- activities of tour operators and other organizations providing services in the field of tourism (except for travel agents);
- activities in the field of insurance;
- activities in the field of healthcare;
- activities in the field of education;
- distribution of films, video and television programs, screening of films;
- activities of fitness, sports clubs, discos;
- activities related to the organization of gambling and betting;
- provision of bowling (bowling alley) and billiards services.
The above-mentioned equipment is installed on the basis of an agreement with a servicing bank or an organization that performs certain types of banking operations. This equipment is not registered with the state revenue authorities.
The obligation to conduct tax audits on the availability of equipment (devices) intended for making payments using payment cards, according to Article 142 of the Tax Code, is assigned to the state revenue authorities.
A warning is provided for the absence of an individual entrepreneur or a legal entity of equipment (device) intended for making payments using payment cards, in accordance with Article 195 of the Code "On Administrative Offenses". In case of repeated involvement within a year after the imposition of an administrative penalty, it entails a fine for small businesses in the amount of forty monthly calculation indices( MCI), for medium - sized businesses - in the amount of sixty, for large businesses-in the amount of eighty MCI.
Head of the Department of Internal Affairs for the Karasu district M. Beisenov