Fines

As Nikar Rafikova says, according to Article 33 of the Law of the Republic of Kazakhstan “On Protection of Consumer Rights”, the seller is obliged to use a cash register in the manner and in cases provided for by the tax legislation of the Republic of Kazakhstan. This means that every entrepreneur must register a cash register, promptly make changes to the registration data, and also deregister it in a timely manner.

The president of the public association “Mangistau Regional Society for the Protection of Consumer Rights” emphasizes that on the territory of our country, cash payments are made with the mandatory use of cash registers with the function of recording and (or) transmitting data, the models of which are included in the state register. However, this provision does not apply to monetary settlements of individuals, private bailiffs, lawyers and mediators.

In addition, it does not apply to the provision of services to the population for transportation in public urban transport with the issuance of tickets in a form approved by the authorized state body implementing state policy in the field of transport, in agreement with the authorized body. The provision does not apply to the National Bank of the Republic of Kazakhstan, as well as taxpayers whose activities are located in places where there is no public telecommunications network.

In addition, the provision does not apply to second-tier banks, religious associations, the national postal operator, with the exception of cash payments made in places where there is no public telecommunications network, as well as cash payments made through a special mobile application.

The public association “Mangistau Regional Society for the Protection of Consumer Rights” reminds that failure to issue a cash register receipt leads to concealment of income, non-payment of due taxes, which ultimately leads to an increase in the volume of the shadow economy as a whole.

Nikar Rafikova emphasizes that the transaction between buyer and seller should always be completed with the issuance of a check. Otherwise, the consumer may file a complaint with the authorized body. As proof of violation of the use of cash registers, he can attract witnesses, expert testimony, and also present physical evidence and protocols.

– If the seller has not issued a check or does not use a cash register, first warn about the illegality of his actions. If you were unable to reach the seller, you should contact the authorized body – the state revenue department of your locality, says Nikar Rafikova.

According to Article 284 of the Code of Administrative Offenses of the Republic of Kazakhstan, non-use of a cash register when making cash payments in trade transactions, provision of services using cash, as well as the use of a cash register that is faulty or not registered with the state revenue authority at the place of use , the first time will result in a warning.

Repeating the above circumstances within a year after the imposition of an administrative penalty entails a fine: for private notaries, private bailiffs, small businesses in the amount of 15 MCI (51,750 tenge); for medium-sized businesses – in the amount of 30 MCI (103,500 tenge); for large businesses – in the amount of 50 MCI (172,500 tenge).

In case of non-issuance of a cash register receipt or a sales receipt, or the issuance of a cash register receipt or a sales receipt for an amount greater or less than that paid for the product or service, also initially entails a warning.

A repeated act within a year after the imposition of an administrative penalty entails a fine: for private notaries, private bailiffs, small businesses in the amount of 20 MCI (69,000 tenge); for medium-sized businesses – in the amount of 30 MCI (103,500 tenge); for large businesses – in the amount of 40 MCI (138,000 tenge).

Cases when an entrepreneur violated the deadlines for filing a tax application to make changes to the registration data of a cash register, replace (restore) a cash register book or a book of sales receipts, as well as in case of a technical malfunction of a cash register, the elimination of which is impossible without breaking the integrity of the seal state revenue authority will result in a warning.

Cases of repeated acts committed within a year after the administrative penalty entail a fine: for private notaries, private bailiffs, small businesses in the amount of 30 MCI (103,500 tenge); for medium-sized businesses – in the amount of 40 MCI (138,000 tenge); for large businesses – in the amount of 50 MCI (172,500 tenge).

Administrative liability in the form of a warning is provided in cases where at least one of the details is not indicated in the checkout receipt of the cash register. This is the name of the taxpayer, his identification number, the serial number of the cash register, the registration number of the cash register with the state revenue authority, the serial number of the check, the date and time of the purchase of goods, the performance of work, the price of goods and services and (or) the amount of the purchase, as well as a fiscal sign or non-reflection of hardware and software systems in the control check.

If the act is repeated within one year, a fine is provided for this: for private notaries, private bailiffs, small businesses in the amount of 20 MCI (69,000 tenge), for medium-sized businesses – in the amount of 30 MCI (103,500 tenge), for large businesses – in the amount of 40 MCI (138,000 tenge).

The penalties for other violations regarding the incorrect use or non-use of cash registers can be found in the text of Article 284 of the Code of Administrative Offenses of the Republic of Kazakhstan.