Mobile payments are non-cash payments in electronic form in favor of an individual entrepreneur, a person engaged in private practice, or a legal entity in payment for the purchase of goods, performance of work, or provision of services received through a mobile application or other equipment (device) designed to accept payments using a barcode (paragraphs 35-2) of art. 1 of the Law RK "On payments and payment systems").
Today, mobile transfers are one of the modern and convenient ways of transactions that are closely related to everyday life. Mobile transfers are intended only for non-cash transfer of money between individuals for personal purposes and are not subject to taxation.
Business entities are required to use special business accounts and POS terminals, as well as to ensure the mandatory issuance of fiscal checks through cash registers (KKM) at each payment receipt. Another goal is consumer protection.
In case of detection of regular transfers from different persons with signs of entrepreneurial activity, such operations are subject to control.
Monetary settlements are carried out with the mandatory use of cash registers with the function of recording and (or) transmitting data, the models of which are included in the state register. At the same time, this provision does not apply to monetary settlements made through a special mobile application, since in a special mobile application, as a document confirming the fact of settlements between an individual entrepreneur applying a special tax regime using a special mobile application or on the basis of a simplified declaration, who is not a value-added tax payer, and the buyer (client), the recipient of works and services, and a receipt for a special mobile application is generated.
At the same time, a special mobile application generates an income register based on receipts from a special mobile application and other information about income received from other sources.
A special mobile application can be used by individual entrepreneurs applying a special tax regime based on a simplified declaration to generate and issue a check for a special mobile application, to fulfill tax obligations for calculating individual income tax and social payments, paying them and submitting a simplified declaration.
The control of mobile transfers is aimed at bringing illegal business activities out of the shadows, at identifying hidden incomes and unregistered entrepreneurs who evade taxes.
Not all mobile transfers will be subject to verification. The verification criteria apply only to persons who have received mobile transfers from 100 or more different persons monthly for three consecutive months.
According to the current legislation, individuals are prohibited from using their personal bank account in the entrepreneur activities.
Business entities are obliged to ensure the use of a current bank account intended for business activities when accepting non-cash payments to a bank account for the sale of goods, performance of works, and provision of services.
At the same time, control measures on mobile transfers will not affect bona fide taxpayers.
Individuals can still make and accept mobile transfers for their personal purposes (transfers to relatives, friends, assistance to parents and children, as well as for other life situations). In such cases, there are no restrictions on mobile transfers for ordinary individuals.