Number of entrepreneurs exempt from application of cash machines

As is known, taxpayers engaged in wholesale or retail sales of gasoline, diesel fuel, alcoholic beverages are obliged from 1 July, 2014 to apply CRMs with data transmission function. According to the rules, taxpayers, who do not have public communication networks, are exempt from application of the CRMs. These changes have been made to paragraph 1 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget.”

Besides, if taxpayers use CRMs with data transmission function, the thematic inspection on availability and use of CRMs is not carried out. This is another advantage of innovations. It should be noted that with participation of large taxpayers a pilot project to test new CRMs models has been launched in the 1st quarter of this year.

Along with this, a working group has been established for organization of activities for transition to use new CRMs models with data transmission function and approval of technical requirements to them from among representatives of Tax Committee, representatives of maintenance centers and CRMs distributors.

Currently tests have been completed; draft specifications have been developed based on results obtained to a new generation devices. Once these specifications are adopted, distributors will provide order and deliver such CRMs in Kazakh market.

However, given concerns of the business community and experience in implementation of POS-terminals, it was decided to postpone the obligation to use CRMs with data transmission function by taxpayers engaged in the above activities to 1 July, 2015.

Relevant amendments are included to the draft law “On amendments and addenda to certain legislative acts of Kazakhstan on drastic improvement of the business environment”. Ministry of Regional Development of the Republic of Kazakhstan is the developer of amendments, according to palata.kz

Along with this, in order to assist to tax payers, a Roadmap is being developed, which will include detailed steps from purchase of CRMs to their statement on registration in tax authority.