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

Article 166. General Provisions

1. On the territory of the Republic of Kazakhstan, monetary settlements shall be made with the obligatory use of cash registers with the function of fixing and (or) transmitting data, the models of which are included in the state register, unless otherwise provided by this article.

2. The provisions of paragraph 1 of this article shall not apply to monetary payments of:

1) individuals;

2) private bailiffs, legal advisers and mediators;

3) in terms of the provision of services to the population for transportation in public urban transport with the issuance of tickets in the form approved by the authorized state body implementing state policy in the field of transport, in agreement with the authorized body;

4) the National Bank of the Republic of Kazakhstan;

5) taxpayers whose activities are located in places where there is no public telecommunications network;

6) second-tier banks;

7) religious associations;

8) the National Postal Operator, with the exception of cash settlements carried out in places without public telecommunications network;

9) made through a special mobile application.

The persons specified in subparagraph 5) of the first part of this paragraph, when making monetary settlements, shall use cash register machines without a data transfer function, the models of which are included in the state register.

Information about the administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunication networks, shall be posted on the Internet resource of the authorized body.

3. Accounting in tax authorities of cash registers used by taxpayers shall include:

1) registration of the cash register machine;

2) making changes to the registration data;

3) removal of the cash register from the register.

4. Vending machines and service payment terminals that carry out cash settlements in trade operations or the provision of services by means of cash must be equipped with cash register machines with the function of recording and (or) data transmission.

5. When using cash registers, the following requirements shall be imposed:

1) the cash register is registered with the tax authority prior to the commencement of activities related to cash settlements;

2) a check of a cash register machine or a sales receipt is issued for the amount paid for a product, work, service;

3) access of officials of tax authorities to the cash register machine is provided.

6. The check of the cash register machine shall contain the following information:

1) the name of the taxpayer;

2) taxpayer identification number;

3) the serial number of the cash register;

4) the registration number of the cash register with the tax authority;

5) serial number of the check;

6) the date and time of the purchase of goods, performance of work, provision of services;

7) the price of goods, work, services per unit;

8) fiscal sign;

9) the name of the fiscal data operator and the details of the Internet resource of the fiscal data operator to verify the authenticity of the control check of cash registers with the function of fixing and (or) transmitting data;

10) the name of the product, work, service;

11) the amount of purchased goods, works, services, their unit of measurement;

12) the total amount of the sale of goods, work, services;

13) the amount of value added tax, indicating the rate of value added tax taxable turnovers on the sale of goods, works, services - if the taxpayer is a payer of value added tax;

14) the address of the place of use of the cash register;

15) a bar code containing encoded information on the check of the cash register.

The provisions of subparagraphs 9) and 15) of the first part of this paragraph shall not apply to checks of cash register machines without a data transfer function.

The form and content of the control check of hardware and software systems used by second-tier banks, branches of non-resident banks of the Republic of Kazakhstan and organizations engaged in certain types of banking operations shall be established by the National Bank of the Republic of Kazakhstan in coordination with the authorized body.

The check of cash registers used in currency exchange offices, scrap metal reception, glassware, pawnshops, shall additionally contain information on the amount of sales and the amount of purchase.

7. The check of the cash register machine may additionally contain data provided for by the technical documentation of the manufacturer of the cash register machine, including the amount of value added tax.

A check of a cash register with the function of fixing and (or) transmission of data, also at the request of the buyer (client), recipient of goods, works, services, must contain the identification number of the buyer (client), recipient.

8. The procedure for using cash registers is determined by the authorized body.

Footnote. Article 166 as amended by Law of the Republic of Kazakhstan No. 241-VI dated 02.04.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated July 3, 2019 No. 262-VI (effective from December 16, 2020); dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 24.06. 2021 No. 53-VII (effective from 01.01.2022).