KKM with FPD function or three-component integrated system

           The Department of State Revenues in the Karaganda region informs that in order to stimulate the development of non-cash payments and the use of cash register with the function of a financial income or a three-component integrated system, the Law of the Republic of Kazakhstan dated April 2, 2019 No. 241-VІ "On amendments and additions to some legislative acts of the Republic of Kazakhstan on the development of the business environment and regulation of trade activities "amendments and additions were made to the Code of the Republic of Kazakhstan" On taxes and other obligatory payments to the budget. "

           So, paragraph 2-1 of Articles 686, 687 of the Tax Code provides that individual entrepreneurs applying the SNR on the basis of a patent or a simplified declaration have the right to reduce the IIT by 60,000 tenge, but not more than 50% of the calculated tax amount during 2019 for the cost of one cash register with the FPD function purchased during 2019 or for the cost of a three-component integrated system in the period from January 1, 2019 to January 1, 2021.

           According to the three-component integrated system, the PIT is reduced for the tax period in which such a three-component integrated system is installed, as well as for the tax period following the tax period of such an acquisition.

In addition, in order to stimulate non-cash payments for individual entrepreneurs who apply the SNR on the basis of a simplified declaration, it is envisaged not to include non-cash transactions made with the obligatory use of a three-component integrated information system in the VAT threshold in the amount of 114 184 MCI, as well as in the marginal income for the application of the SNR based on a simplified half-year declaration - 70,048 MCI.

In turn, clause 72-1 of Article 1 of the Tax Code established that a three-component integrated system consisting of a cash register with the function of a cash register, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with a trade management automation system, provision of services, performance of work and accounting of goods, or a software and hardware complex that replaces all three components of an integrated system.

             Requirements for a three-component integrated system and its accounting, the procedure for its installation and application are established by the authorized body in agreement with the central state body in the field of state planning, the authorized state body implementing state policy in the field of communications, and the National Bank of the Republic.