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

Article 168. Changes in the registration data of the cash register machine

1. The information specified in the registration card of the cash register machine shall be changed for one of the following reasons:

1) information of the operator of fiscal data - on cash register machines with the function of fixing and (or) transferring data;

2) a tax application for registering a cash register machine with a tax authority - for cash register machines without a data transfer function.

2. Changes in the information specified in the registration card of the cash register machine shall be carried out by the taxpayer within five working days from the date of occurrence of the changes.

3. The tax application specified in subparagraph 2) of paragraph 1 of this article shall be submitted to the tax authority on paper in person.

4. Replacement of the registration card of a cash register shall be carried out by the tax authority at the place of registration of the cash register in the following cases:

1) loss (damage) of the registration card of the cash register machine - within one working day from the date of receipt of the tax application for registering the cash register machine with the tax authority;

2) changes in the information specified in the registration card of the cash register machine - within one working day from the date of receipt of the information from the fiscal data operator or the tax application provided for in subparagraph 2) of paragraph 1 of this article.

Footnote. Article 168 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).



Article 169. Removal of a cash register machine from a tax authority

1. Removal of a cash register machine from the register shall be carried out in the following cases:

1) termination of activities related to cash settlements carried out in trade operations, performance of work, provision of services;

2) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021);

3) the impossibility of further application due to a technical malfunction of the cash register machine;

4) exclusion of the cash register machine from the state register;

5) replacement of a technically sound model of a cash register machine with a new model of a cash register;

6) theft, loss of a cash register machine in the presence of a copy of the statement of theft to the internal affairs bodies and (or) a copy of the notice of loss published in periodicals distributed throughout the territory of the Republic of Kazakhstan;

7) in other cases that do not contradict the tax legislation of the Republic of Kazakhstan.

The provision of subparagraph 2) of the first part of this paragraph shall not apply to cash register machines with the function of fixing and (or) transferring data.

2. Removal of the cash register machine from the tax authority shall be carried out on the basis of:

1) information of the operator of fiscal data, - on cash register machines with the function of fixing and (or) transmitting data;

2) a tax application for the deregistration of a cash register machine - for cash register machines without a data transfer function.

3. To deregister a cash register machine without a data transfer function, with the exception of a hardware and software complex, the following shall be submitted to the tax authority at the place of its use:

1) a tax application for deregistration of a cash register machine;

2) a cash register machine with a fiscal memory block with a seal of the tax authority;

3) numbered book and book of sales receipts, numbered, bound, certified by the signature of the official and the seal of the tax authority;

4) registration card of the cash register machine.

4. To deregister a cash register machine without a data transfer function, which is a hardware and software complex, the taxpayer shall submit to the tax authority a tax application for deregistering a cash register machine and provide access to the Tax Inspector Workstation module.

5. Deregistration of a cash register machine shall be made by the tax authority within one business day from the date of receipt:

1) information of the operator of fiscal data;

2) a tax application for deregistration of a cash register machine at the tax authority.

Footnote. Article 169 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).