TIS has been an operating system since 2020. Currently, 3 models of TIS are included in the Unified Register of TIS. The Unified Register of TIS can be found on the website of the State Revenue Committee of the Ministry of Finance. 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 a system for automating the management of trade, rendering services, performing works and accounting for goods, or a software and hardware complex that replaces all three components of the integrated system.
Advantages of using TIS for sole proprietors applying a special tax regime based on a simplified declaration:
1) the threshold for income for the tax period, that is, for the half-year, has been increased from 24,038 MCI (66.8 million tenge) to 94,086 MCI (261.4 million tenge).
2) the VAT threshold has been increased in 2021 from 30,000 MCI to 144,184 MCI, that is, from 83.3 million tenge to 400.5 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. This system reflects the movement of goods, as well as elements that allow you to generate tax reports, including on the wages of employees. This system is designed to facilitate the 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 by following the link http://kgd.gov.kz/ru/content/edinyy-reestr-trehkomponentnyh-integrirovannyh-sistem-1 and choose the TIS model.
The second is to contact the TIS developer to install the TIS.
The third is to go to the taxpayer's office and register the TIS with the state revenue authorities (illustration). We call on all sole proprietors applying a special tax regime based on a simplified declaration to apply the TIS and take advantage of the use of the TIS. 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"
Head M. Beisenov