ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 16, 2018 No. 208

About some questions of application of cash registers

According to Item 8 of Article 166, Item 6 of Article 167, Item 2 of Article 170, article 171 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services", I ORDER:

1. Approve enclosed:

1) Rules of application of cash registers according to appendix 1 to this order;

2) form of registration card of cash register according to appendix 2 to this order;

3) form of the book of accounting of cash according to appendix 3 to this order;

4) form of the book of sales receipts according to appendix 4 to this order;

5) form of the sales receipt according to appendix 5 to this order;

6) Rules of inclusion (exception) of models of cash registers in (from) state (state) the register (register) of cash registers according to appendix 6 to this order;

7) Regulations of Admission, storages of data from cash registers with function of fixing and (or) data transmission about the cash calculations perfromed in case of sales of goods, performance of works, rendering services and also their transfers to bodies of state revenues by the operator of fiscal data according to appendix 7 to this order.

8) Rules of transfer of data on cash registers with function of fixing and (or) data transmission by the operator of the fiscal state revenues yielded in bodies according to appendix 8 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to the list according to appendix 9 to this order.

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018 No. 208

Rules of application of cash registers

Chapter 1. General provisions

1. These rules of application of cash registers (further – Rules) are developed according to Item 8 of article 166 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and determine procedure for application of cash registers.

2. The state service "Statement and Removal from Accounting of the Cash Registers (CR)" appears territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further - the service provider) and through the web portal of "the electronic government".

3. For the purpose of these rules the responsible person of the taxpayer (further - uslugopoluchatel) - uslugopoluchatel or the face which is consisting in employment relationships with uslugopoluchatel or acting on the basis of the power of attorney from his name, the agreement or other legal cause, perfroming cash calculations with the buyer (client) using cash register and responsible for its work.

4. According to the subitem 11) of Item 2 of article 5 of the Law, the service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, established by authorized body in the field of informatization.

In case of modification and (or) amendments in these rules the service provider within 3 (three) working days after registration in the Ministry of Justice of the Republic of Kazakhstan sends information on modification of procedure for rendering the state service to Single contact center and to the operator of information and communication infrastructure of "the electronic government".

5. The service provider provides smooth functioning of information system, the containing necessary data for rendering the state services. In case of failure in the information systems used when rendering the state services, the service provider provides elimination of technical malfunctions and notifies the corresponding authorized persons within 1 (one) working day.

6. Application of cash registers includes:

1) statement of cash register on accounting;

2) modification of registration data;

3) removal of cash register from accounting;

4) operation of cash registers.

7. The list of the main requirements to rendering the state service "Statement and Removal from Accounting of the Cash Registers (CR)" is specified in appendix 1 to these rules.

Chapter 2. Procedure for rendering the state service "Statement and Removal from Accounting of the Cash Registers (CR)"

Paragraph 1. Statement of cash register on accounting in bodies of state revenues

8. In the territory of the Republic of Kazakhstan cash calculations are made with obligatory application of cash registers, except as specified stipulated in Item 2 articles 166 of the Tax Code.

9. Cash registers are subject to registration at the service provider in the place of use, except as specified established by this Item.

At the service provider in the location of uslugopoluchatel cash registers are subject to registration:

1) used when implementing activities through non-stationary or other portable (mobile) objects;

2) being bank computer systems, including bank computer systems which equip payment terminals of services.

10. Uslugopoluchatel directs in electronic form data to statement of cash register with function of fixing and (or) data transmission in the information system "Integrated Tax Information System of the Republic of Kazakhstan" (further - information system) the service provider by means of Internet resource of the operator of fiscal data or through the web portal of "the electronic government".

11. Uslugopoluchatel directs on paper data to statement of cash register with function of fixing and (or) data transmission through the operator of fiscal data to the service provider in form according to appendix 2 to Rules of transfer of data on cash registers with function of fixing and (or) data transmission by the operator of the fiscal state revenues yielded in bodies, No. 208 approved by the order of the Minister of Finance of the Republic of Kazakhstan "About some questions of application of cash registers" of February 16, 2018 (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 16508).

12. Transfer of data on cash registers with function of fixing and (or) data transmission by the operator of the fiscal state revenues yielded in bodies is performed according to the procedure, provided according to Item 2 of article 167 of the Tax Code.

13. Uslugopoluchatel for registration of cash register without data transmission provides to the service provider the tax statement for statement of cash register on accounting at the service provider on paper, in form according to appendix 16, No. 160 approved by the order of the Minister of Finance of the Republic of Kazakhstan "About approval of forms of tax statements" of February 12, 2018 (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 16425) (further - the tax statement).

14. The official of the service provider in case of registration of cash register without data transmission function, except for the hardware and software:

1) compliance of the data specified in the tax statement of the submitted documents checks, cash register models without data transmission function;

2) is verified by the serial number of cash register without data transmission function specified on the marking plate with number specified in the tax statement;

3) is checked by correctness of execution of the book of accounting of cash and the book of sales receipts;

4) sets fiscal operating mode of cash register;

5) establishes seal of the service provider on the cash register case with the block of fiscal memory;

6) draws up registration card of cash register without data transmission function;

7) certifies registration card of cash register without function of data transmission, the book of accounting of cash and sales receipts the personal signature and seal provided for their assurance;

8) checks cash register model compliance without function of data transmission with the models entered in the state register of cash registers;

Returns 9) to uslugopoluchatel:

cash register with the block of fiscal memory with the set fiscal operating mode and seal of the service provider;

the certified books of accounting of cash and sales receipts;

10) issues to uslugopoluchatel registration card of cash register.

15. The official of the service provider in case of registration of the cash register which is the hardware and software without data transmission function:

1) compliance of the data specified in the tax statement of the submitted documents checks, cash register models without data transmission function;

2) short description of functionality and characteristics of the hardware and software;

3) operating instructions of the "Workplace of the Inspector of Taxes" module of the hardware and software model declared for registration in tax authority.

16. Statement on registration accounting of cash register is performed by the service provider within 2 (two) working days from the date of the receipt of data of the operator of fiscal data or the tax statement provided by the subitem 2) of Item 2 of article 167 of the Tax Code.

In case of submission of data on cash registers with function of fixing and (or) data transmission of fiscal data by the operator, processing of data is performed in electronic form.

In case of representation uslugopoluchately on paper the tax statement for registration of cash register without data transmission with incomplete document package, stipulated in Item 8 Lists according to appendix 1 to these rules, the service provider refuses documents acceptance.

17. The registration card of cash register is issued to uslugopoluchatel in case of statement of cash register on accounting at the service provider, stored during all useful life of cash register and shown upon the demand of the official of the service provider.

18. The basis for refusal in rendering the state service is discrepancy of uslugopoluchatel and (or) the provided materials, objects, supplied and the information necessary for rendering the state service, to the requirements established by these rules.

Paragraph 2. Modification of registration data of cash register

19. Uslugopoluchatel directs in electronic form data to change of the data specified in registration card of cash register with function of fixing and (or) data transmission in information system of the service provider by means of Internet resource of the operator of fiscal data or through the web portal of "the electronic government".

20. Uslugopoluchatel directs on paper data to change of the data specified in registration card of cash register with function of fixing and (or) data transmission through the operator of fiscal data to the service provider in form according to appendix 2 to Rules of transfer of data on cash registers with function of fixing and (or) data transmission by the operator of the fiscal state revenues yielded in bodies, No. 208 approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018 (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 16508).

21. Uslugopoluchatel provides to the service provider on paper the tax statement for change of the data specified in registration card of cash register without data transmission, in form according to appendix 16, No. 160 approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2018 (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 16425).

22. Uslugopoluchatel within 5 (five) working days from the date of emergence of the changes specified in registration card of cash register performs actions according to the procedure, stipulated in Clause 168 Tax codes.

23. Change of the data specified in registration card of cash register is performed by the service provider within 1 (one) working day from the date of receipt of data of the operator of fiscal data or the tax statement provided by the subitem 2) of Item 1 of article 168 of the Tax Code.

Paragraph 3. Removal of cash register from accounting in bodies of state revenues

24. Uslugopoluchatel sends in electronic form data on removal from accounting of cash register with function of fixing and (or) data transmission to information system of the service provider by means of Internet resource of the operator of fiscal data or through the web portal of "the electronic government".

25. Uslugopoluchatel directs on paper data to removal from accounting of cash register with function of fixing and (or) data transmission through the operator of fiscal data to the service provider in form according to appendix 3 to Rules of transfer of data on cash registers with function of fixing and (or) data transmission by the operator of the fiscal state revenues yielded in bodies, No. 208 approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018 (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 16508).

26. Uslugopoluchatel provides on paper the tax statement on removal from accounting at the service provider of cash register without data transmission in form according to appendix 17, No. 160 approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2018 (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 16425).

27. The official of uslugopoluchatel in case of removal from accounting of cash register without data transmission function, except for the hardware and software:

1) is removed by the fiscal report;

2) is carried out by cameral control and comparison of data of the book of accounting of cash to indications of the fiscal report and data of the book of sales receipts;

3) makes entry about closing of the book of accounting of cash and the book of sales receipts;

4) is made by removal of seal of the service provider from the cash register case with the block of fiscal memory;

Returns 5) to uslugopoluchatel:

cash register;

books of accounting of cash and sales receipts;

registration card with mark about removal from accounting of cash register.

28. Removal of cash register is performed by the service provider within 1 (one) working day from the date of the receipt of data of the operator of fiscal data or the tax statement provided by the subitem 2) of Item 2 of article 169 of the Tax Code.

29. In case of removal from accounting of the cash register which is the hardware and software, the official of uslugopoluchatel removes the fiscal report and returns to uslugopoluchatel registration card with mark about removal from accounting of cash register.

Chapter 2. Removal of the fiscal report

30. Fiscal reports are removed service providers in cases:

1) conducting tax audits;

2) replacements of the block of fiscal memory;

3) removals from accounting of cash register;

4) implementation of the repair of cash register requiring introduction of the password of access to fiscal memory;

5) complete filling of the book of accounting of cash;

6) loss (spoil) of the book of accounting of cash.

31. For removal of the fiscal report, except for the case provided by the subitem 1) of Item 30 of these rules, to the service provider the cash register and the following documents are submitted:

1) numbered, strung together, certified by the signature of the head and seal of the service provider of the book of accounting of cash and sales receipts;

2) replaceable reports from the date of removal of the last fiscal report.

In case of removal of the fiscal report the statement of removal of the fiscal report on form according to appendix 2 to these rules which data are subject to input in information system of the service provider is drawn up.

Chapter 3. Operation of cash registers

32. The responsible person of uslugopoluchatel in case of operation of cash register:

1) is performed by information input about cash calculation according to the operation manual on cash register;

Fills 2) in case of lack of the electric power or defect of cash register and issues the sales receipt;

3) in case of temporary absence of network of the telecommunications provided by the operator of fiscal data is used by autonomous operating mode of cash register with function of fixing and data transmission;

4) fills in the book of accounting of cash, except for case of application of cash register with function of fixing and (or) data transmission;

5) in case of completion of change performs the "end of change" procedure by removal of the replaceable report (Z-report) according to technical requirements of the manufacturer of model of cash register.

Replaceable reports, books of accounting of cash and sales receipts, and also checks of cancellation, return and checks of cash registers according to which operations of cancellation and return are performed are stored by uslugopoluchatel within 5 (five) years from the date of their seal or complete filling, except for case, application of cash register with function of fixing and (or) data transmission.

For cash registers the period of change does not exceed twenty four hours.

33. Transactions of cancellation of mistakenly entered amount or return of cash calculation are made according to technical requirements of the manufacturer of model of cash register in the presence:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info