We remind you that the order of the Minister of Finance of the Republic of Kazakhstan dated November 27, 2018 № 1029 amended and supplemented the order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 № 206 "On approval of activities in the implementation of which taxpayers use cash registers with the function of fixation and (or) data transfer in cash settlements".
According to the order, the list of activities in the implementation of which in the territory of the Republic of Kazakhstan taxpayers use cash registers with the function of fixation and (or) data transfer in cash settlements will be quarterly supplemented by new activities starting from the second quarter of 2019.
Thus, from October 1, 2018 to April 1, 2019, the KKM with FPD should be used in the implementation of 27 activities.
Since April 1, 2019, the list of activities with mandatory application of cash registers with FPD has increased by 323 activities. Accordingly, from April 1, 2019, taxpayers must apply the KKM with FPD in the implementation of 350 activities.
Then, from July 1, 2019, the list will be expanded by another 86 activities and will total 436 activities.
Further, since October 1, 2019, 224 more types of activities are supplemented, which will amount to a total of 660 activities.
Thus, during 2019, another 633 types of activities are supplemented quarterly to 27 types of activities in which the use of cash registers with FPD is mandatory.
Activities in the list are specified according to the General classification of economic activities (oked) approved as the state classifier by the Order of the Committee on technical regulation and Metrology of the Ministry of industry and trade of the Republic of Kazakhstan dated December 14, 2007 № 683-od.
It should be noted that the requirements for the use of online cash registers do not apply to taxpayers operating in areas where there are no public telecommunications networks.
At the same time, we note that the above order defines only the types of activities in the implementation of which taxpayers will be required to use online cash registers.
In General, the procedure for the use of cash registers is regulated by article 166 of the Tax code.
Please note that in accordance with paragraph 1 of article 166 of the Tax code on the territory of the Republic of Kazakhstan cash payments are made with the mandatory use of cash registers.
The requirement for the use of cash registers does not apply to cash payments:
1) natural persons;
2) lawyers and mediators;
3) individual entrepreneurs (except those selling excisable goods) carrying out activities:
under the patent till January 1, 2020;
through non-stationary trading facilities on the territory of open trade markets until January 1, 2019;
under the special tax regime on the basis of payment of the unified land tax until January 1, 2020;
4) in terms of the provision of services to the population on transportations in the public urban transport with the issuance of tickets;
5) National Bank Of The Republic Of Kazakhstan;
6) second-tier banks.
Information about the administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks is available on the official website of the State revenue Committee of the MF of Kazakhstan http://kgd.gov.kz/ru/content/primenenie-kontrolno-kassovyh-mashin-1 ahhh!
UGD in Balkhash