of June 22, 2009 No. HK-06-19/5910
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, concerning explanation of some questions of the tax legislation of the Republic of Kazakhstan, reports the following.
On the first question.
According to Item 1 of article 645 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) in the territory of the Republic of Kazakhstan the cash calculations perfromed in case of trading activities or rendering services by means of cash are made with obligatory application of KKM.
The provision of the specified Item does not extend, including on cash calculations of the individual entrepreneurs (further - SP) (except realizing excise goods) performing activities on the basis of the patent within special tax regime for subjects of small business.
At the same time, according to Item 3 of article 645 of the Tax Code the vending machines and payment terminals of services perfroming cash calculations in case of trading activities or rendering services by means of cash are equipped with KKM which models are included in the state register.
Thus, if the SP, performing activities within special tax regime for subjects of small business on the basis of the patent, in case of cash calculations uses vending machines or payment terminals of services, release from equipment by their KKM models included in the state register, stipulated in Item 1 article 645 of the Tax Code does not extend to it.
On the second question.
The SP, performing activities within special tax regime on the basis of the patent, makes calculation of cost of the patent according to Item 1 of article 432 of the Tax Code by application of rate in the amount of 2 percent to the taxation object.
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