The indication of the recipient's IIN/BIN in the online CMC receipt is provided in order to exclude additional encumbrances for small businesses. Thus, an individual entrepreneur who is not a VAT payer, for civil transactions in the amount of more than 1,000 MCI (2.9 million tenge), instead of an ECF statement, has the right to provide the buyer with such a check online to the CMC.
Small business entities and persons selling goods at retail to the end consumer, provided that the buyer is provided with a receipt online, the CMC is provided in connection with the exception of the requirement for an ECF statement from 2022.
Head M. Beisenov