The State Revenue Committee (SRC) identified 260 thousand taxpayers who for a long time issued only one check per day and (or) invariably fixed the same amount of revenue.

 

The SRC actively uses information on the KCM (number of checks issued, amounts and frequency) as part of the risk management system for further taxpayer selection and tax control measures.

 

One example is a convenience store in the Munailinsky district of Mangystau region, which sells food products, which during the year issued only 1 check for 7 thousand tenge daily.

 

This indicates clear signs of non-application of the KKM, as well as a gross violation of consumer rights. Appropriate measures are being taken against such taxpayers.

 

In addition, the analysis of data for 2023 revealed significant discrepancies in the turnover of 82.2 thousand taxpayers, who did not reflect in their tax reports receipts through payment cards (POS terminals) and mobile payments (QR payments) in the amount of more than 1 trillion tenge.

 

In order to eliminate violations on their own, notices of desk control were sent to the above-mentioned taxpayers (due on March 20-26 of the current year). As of today, 6.2 thousand taxpayers have submitted tax returns reflecting income in the amount of 43.7 billion tenge, 1.1 billion tenge of taxes have been accrued.

 

The SRC informs citizens and entrepreneurs about the need for mandatory use of cash registers with the function of recording and transmitting data when conducting monetary settlements. Modern fiscal data allows operators to automatically transmit information about issued checks to the Committee, which significantly increases the transparency of financial transactions and promotes effective control.

 

We remind you that the Code of the Republic of Kazakhstan "On Administrative Offenses" provides for liability for violation of the requirements for the application of the KKM. For the first violation, the taxpayer can receive a warning, and for repeated violations – a fine in the amount of 15 to 50 MCI.

 

The SRC notes the importance of complying with the law and timely use of cash registers to ensure transparency of payments and minimize the risks of tax violations.