
According to paragraph 1.5 of the «Roadmap for the modernization of trade markets», that is, «In accordance with Article 75-1 of the Tax Code», the issues of placing taxpayer passports by sellers in places of direct placement of cash registers and market administrations.
Together with the specialists of the Department of Trade and Consumer Protection in the city of Shymkent, the Ministry of Trade and Integration of the Republic of Kazakhstan, the Department of State Revenue and the Department of Entrepreneurship and Industrial and Innovative Development of the city of Shymkent, it was also explained about the need to place passports and as a good example, several passports were opened together with representatives of trade entities.
As for the passport, the «Taxpayer's Passport», which came into effect on March 1, 2022, does not disclose information constituting a tax secret, and is aimed at protecting consumer rights. All the information is embedded in the QR code.
The passport (QR code) contains the following information:
- identification number;
- name of the individual entrepreneur, legal entity;
- surname, first name, patronymic of the individual entrepreneur, the head of the legal entity (if it is indicated in the identity document);
- taxpayer status - active, inactive, stopped submitting tax reports;
- date of registration, date of de-registration;
- the registration number of the cash register machine in the tax authority, the place of operation of the cash register machine;
- the presence or absence of a license for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production.
The purpose of introducing a taxpayer's passport is to strengthen control over the fulfillment of obligations by business entities, as well as the use of data to protect consumer rights.
The task of taxpayers (catering and trade) is to issue and place the generated passport in the places where cash registers are directly located, in public access areas to inform the population.