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

Article 686-1. Special mobile application

1. Special mobile application is a mobile application developed by the authorized body to apply a simplified procedure for fulfilling tax obligations and obligations on social payments when applying the special tax regime established by this paragraph, registration as an individual entrepreneur (deregistration) based on an electronic document certified by the electronic digital signature of the taxpayer.

The procedure for using a special mobile application to fulfil tax obligations and obligations on social payments when applying special tax regimes shall be determined by the authorized body.

2. In a special mobile application as a document confirming the fact of settlements between an individual entrepreneur applying a special tax regime with the use of a special mobile application or on the basis of a simplified declaration, who is not a VAT payer, and the buyer (client), recipient of work, services, a check shall be generated for a special mobile application.

3. The receipt of the special mobile application shall contain the following information:

1) name of the taxpayer;

2) taxpayer identification number;

3) the serial number of the receipt of the special mobile application;

4) name of the body (legal entity, individual entrepreneur) for which the works were performed, services were rendered, its identification number.

The information specified in this subparagraph shall be filled in at the request of an individual entrepreneur, a legal entity for which work has been performed, services have been rendered, to confirm deductions for certain expenses;

5) the date and time of payment for the category of goods sold, work performed, services rendered;

6) the cost of the category of goods sold, work performed, services rendered (per unit of measurement);

7) the name of the category of goods being sold, the work performed, the services rendered;

8) the volume of categories of goods being sold, works performed, services rendered (in units of their measurement);

9) the total cost of the categories of goods being sold, work performed, services rendered;

10) a bar code containing in coded form information about the receipt of a special mobile application.

For the purposes of this paragraph, the category of goods is understood as a group of goods grouped according to their functional purpose.

4. Individual entrepreneurs applying a special tax regime using a special mobile application or on the basis of a simplified declaration shall have the right to authorize a second-tier bank or an organization carrying out certain types of banking operations, an operator of electronic platforms when using their mobile application to generate checks for a special mobile application.

The operator of an electronic platform in this Article shall refer to the operator of information systems posted on the Internet, intended for the provision of intermediary services, the performance of work in electronic format.

5. The procedure for interaction between authorized second-tier banks, organizations carrying out certain types of banking operations, operators of electronic platforms with tax authorities to transfer information on transactions to a special mobile application shall be determined by the authorized body in agreement with the National Bank of the Republic of Kazakhstan.

6. The check of the special mobile application must be transferred by the taxpayer at the time of settlement in cash and (or) using a system (device) for accepting non-cash payments to the buyer (client), recipient of works and services, including to the e-mail address indicated by them.

For other forms of non-cash settlements, a check of a special mobile application must be generated and transferred to the buyer (client), recipient of works, services, including to the e-mail address indicated by them, no later than three calendar days from the day on which the settlements were made.

7. A special mobile application shall generate a register of income based on receipts of a special mobile application and other information about income received from other sources.

8. 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, their payment and submission of a simplified declaration.

Footnote. Article 686-1 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).