On taxes and other obligatory payments to the budget (Tax Code)

Article 164. Identification of taxable items in individual cases

1. If an individual’s income indicated in his/her tax returns does not correspond to his/her expenses incurred for personal consumption, including the acquisition of property, tax authorities determine the income and tax on the basis of expenses incurred with account of incomes of previous periods.

2. Income shall be subject to taxation in cases when other persons and bodies contest the legality of this income’s receipt.

3. If, by a court decision, income shall be collected to the budget in cases stipulated by the laws of the Republic of Kazakhstan, this income is collected inclusive of a tax paid on it.

4. If tax authorities establish facts of the individual’s receipt of income, which is not subject to individual income tax at the source of payment and also not related to property income or other incomes established by Chapter 36 of this Code, from entrepreneurial activity he/she carries out without state registration as an individual entrepreneur, such income in the amount exceeding the level of income requiring to register as an individual entrepreneur in accordance with the civil legislation of the Republic of Kazakhstan or legislation of the Republic of Kazakhstan in the sphere of entrepreneurship, is subject to imposition of individual income tax at the rate established by paragraph 1 of Article 320 of the Code.
Chapter 19. USE OF CASH REGISTERS
Article 165. Basic definitions used in this chapter

The following basic definitions are used in this chapter:

1) cash settlements - payments made for the purchase of goods, performance of work, provision of services by means of cash and (or) settlements using payment cards and (or) mobile payments;

2) a cash register maintenance center (hereinafter referred to as a maintenance center) – a business entity that carries out the maintenance of cash registers in accordance with its charter (type of activity);

3) the state register of cash registers (hereinafter referred to as the state register) - a list of models of cash registers approved for use in the territory of the Republic of Kazakhstan by the authorized body;

4) cash register - an electronic device with a fiscal memory unit without a data transfer function, a hardware-software complex with (without) a function(s) of data recording and (or) transfer, an electronic device with a function of data recording and (or) transfer that register and display information on monetary transactions carried out in the course of sales of goods, performance of works, rendering of services;

5) registration card of a cash register – a record document confirming the fact of registration (deregistration) of the cash register with a tax authority;

6) a cash register receipt – an accounting source document issued in hard or soft copy by a cash register, which confirms a monetary transaction committed by a seller (the supplier of goods, works, services) and a customer (client);

7) self-service payment terminal - an electromechanical device for accepting cash or payments using payment cards for services rendered;

8) cash book - a daybook used to record shift-time cash turnover, sales receipts, readings of fiscal memory or fiscal data storage medium of a cash register;

9) the seal of a tax authority - a means of protection against unauthorized opening of the case of a cash register with a fiscal memory unit;

10) vending machine - an electromechanical device that sells goods in automatic mode for cash or using payment cards;

11) sales receipt – an accounting source document that confirms a monetary transaction, used in cases of technical malfunction of a cash register or power outage;

12) sales receipt book – all sales receipts collected in a book;

13) fiscal sign - a distinctive symbol on cash register receipts confirming the operation of a cash register in fiscal mode;

14) fiscal data - information on monetary transactions with a fiscal sign recorded in the fiscal memory of a cash register with a fiscal memory unit or a fiscal data storage medium with a function of data recording and (or) transfer and transmitted to tax authorities;

15) fiscal data storage medium - a software-hardware complex ensuring uncorrectable registration and non-volatile long-term storage of information on committed monetary transactions in a cash register with a function of data recording and transfer;

16) fiscal data operator - a legal entity transferring information on monetary transactions to tax authorities online via public telecommunications networks, assigned by the authorized body in coordination with the authorized body in the field of information;

17) fiscal report - a report on fiscal data readings over a certain time period;

18) fiscal memory - a software-hardware complex ensuring uncorrectable shift-time registration and non-volatile long-term storage of information on committed monetary transactions in a cash register with a function of data recording and transfer;

19) fiscal mode - the mode of operation of a cash register ensuring uncorrectable registration and non-volatile long-term storage of information on committed monetary transactions in fiscal memory or fiscal data storage medium with simultaneous transfer of information on monetary transactions to tax authorities through a fiscal data operator.

Footnote. Article 165 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).