THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 24, 2020 No. 192

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018 No. 208 "About some questions of application of cash registers"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018 No. 208 "About some questions of application of cash registers" (it is registered in the Register of state registration of regulatory legal acts for No. 16508, it is published on March 13, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes and amendments:

state Item 1 in the following edition:

"1. Approve enclosed:

1) Rules of application of cash registers according to appendix 1 to this order;

2) form of registration card of cash register according to appendix 2 to this order;

3) form of the book of accounting of cash according to appendix 3 to this order;

4) form of the book of sales receipts according to appendix 4 to this order;

5) form of the sales receipt according to appendix 5 to this order;

6) Rules of inclusion (exception) of models of cash registers in (from) state (state) the register (register) according to appendix 6 to this order;

7) Regulations of Admission, storages of data from cash registers with function of fixing and (or) data transmission about the cash calculations perfromed in case of sales of goods, performance of works, rendering services and also their transfers to bodies of state revenues by the operator of fiscal data according to appendix 7 to this order.

8) Rules of transfer of data on cash registers with function of fixing and (or) data transmission by the operator of the fiscal state revenues yielded in bodies according to appendix 8 to this order.";

state Item 2 in the following edition:

"Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to the list according to appendix 9 to this order."

in Rules of application of the cash registers approved by the specified order:

exclude Items 6 and 8;

state Item 10 in the following edition:

"10. The taxpayer within five working days from the date of emergence of the changes specified in registration card of cash register performs actions according to the procedure, stipulated in Clause 168 Tax codes.";

exclude Item 12;

state Item 16 in the following edition:

"16. The responsible person of the taxpayer in case of operation of cash register:

1) is performed by information input about cash calculation according to the operation manual on cash register;

Fills 2) in case of lack of the electric power or defect of cash register and issues the sales receipt;

3) in case of temporary absence of network of the telecommunications provided by the operator of fiscal data is used by autonomous operating mode of cash register with function of fixing and data transmission;

4) fills in the book of accounting of cash, except for case of application of cash register with function of fixing and (or) data transmission;

5) in case of completion of change performs the "end of change" procedure by removal of the replaceable report (Z-report) according to technical requirements of the manufacturer of model of cash register.

Replaceable reports, books of accounting of cash and sales receipts, and also checks of cancellation, return and control checks by which operations of cancellation and return are performed are stored by the taxpayer within five years from the date of their seal or complete filling.

For cash registers the period of change does not exceed twenty four hours.";

state Item 20 in the following edition:

"20. In case of technical defect of cash register which elimination is impossible without violation of integrity of seal of body of state revenues the taxpayer within five working days from the moment of emergence of defect gives to body of state revenues in which registration of cash register is made:

1) the tax statement for obligation fulfillment, arising in case of operation of cash register according to appendix 1-1 to these rules, with indication of number, date of issue of registration card of cash register and summary meter readings for the beginning of day in which there was defect;

2) the conclusion of the center of maintenance with reasonable specifying of terms of carrying out repair and cause of defect.

The body of state revenues refuses documents acceptance on receipt of permission to violation of integrity of seal in cases of non-presentation or representation with the incomplete scope of information of the documents provided by subitems 1) and 2) of this Item.

The body of state revenues in day of acceptance of the tax statement makes the decision on issue or refusal in issue of permission to violation of integrity of seal of cash register in form according to appendix 2 to these rules for defect elimination.

Permission of body of state revenues to violation of integrity of seal of cash register is issued in form according to appendix 2 to these rules, the official of body of state revenues responsible for installation of seal, in day of decision making about its issue.

The term of representation of cash register with the block of fiscal memory in body of state revenues for installation of seal after elimination of technical defect cannot be less than the term of carrying out the repair specified in the conclusion of the center of maintenance, but no more than fifteen working days from the date of issue of permission of body of state revenues to violation of integrity of seal.";

state Item 22 in the following edition:

"22. The cash register is considered technically defective in cases if:

Does not print 1), prints illegibly or the details on the control check determined by article 166 of the Tax Code are printed not completely, except as specified issues of the check of cash register in electronic form;

2) there is no opportunity to obtain data from fiscal memory or from the store of fiscal data;

3) is absent or the seal of body of state revenues of cash register with the block of fiscal memory is damaged;

4) there is no marking of manufacturing plant;

5) there is no possibility of data transmission from cash register with function of fixing and (or) data transmission in the presence of the operational communication provided by the operator of fiscal data.";

state Item 24 in the following edition:

"24. In case of complete filling of the book of accounting of cash and (or) or in case of their loss (spoil) the taxpayer for their replacement (recovery) within five working days represents books of sales receipts to body of state revenues in the place of registration of cash register:

1) the tax statement for obligation fulfillment, arising in case of operation of cash register, according to appendix 1-1 to these rules;

2) the new books of accounting of cash and (or) sales receipts numbered, strung together, certified by the signature and (or) seal of the taxpayer;

3) registration card of cash register;

4) cash register.

In case of complete filling or loss (spoil) of the book of accounting of cash in body of state revenues the cash register for removal of the fiscal report in addition is represented.";

add with appendix 1-1 according to appendix 1 to this order;

to be reworded as follows the form of registration card of cash register approved by the specified order according to appendix 2 to this order;

in Rules of inclusion (exception) of models of cash registers in (from) state (state) the register (register), approved by the specified order:

state Item 2 in the following edition:

"2. Consideration of questions of inclusion of model of cash register in the state register is performed based on the tax statement of the interested person for inclusion of model of cash register in the state register (further - the Tax statement) according to appendix 1 to these rules";

state Item 5 in the following edition:

"5. Inclusion of model of cash register in the state register is performed in case of simultaneous observance of the following conditions:

1) availability of the Tax statement and the materials specified in item 4 of these rules;

2) cash register model compliance to technical requirements according to appendix 2 to these rules.";

state Item 7 in the following edition:

"7. The decision on inclusion (refusal in inclusion) cash register models in the state register is made by authorized body within ten working days from the date of adoption of the Tax statement.

The state register of cash registers is posted on the website of authorized body.

In case of refusal in inclusion of model of cash register in the state register the authorized body in writing notifies the applicant with indication of causes of failure.

The authorized body makes the decision on refusal, in cases not of observance of one of the conditions specified in Item 5 of these rules.";

add with appendix 1 according to appendix 3 to this order;

appendix to the specified Rules to be reworded as follows according to appendix 4 to this order;

in Regulations of Admission, storages of data from cash registers with function of fixing and (or) data transmission about the cash calculations perfromed in case of sales of goods, performance of works, rendering services and also their transfers to bodies of state revenues by the operator of the fiscal data approved by the specified order:

exclude Chapter 4;

add with appendix 8 according to appendix 5 to this order;

to state the right upper corner of appendix 8 in the following edition:

"Appendix 9

to the order of the Minister of Finance of the Republic of Kazakhstan of February "16", 2018 No. 208"

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Appendix 1

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of February 24, 2020 No. 192

Appendix 1-1

to Rules of application of cash registers

form

 

Appendix 2

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of February 24, 2020 No. 192

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018 No. 208

Form

Form

 

Appendix 3

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of February 24, 2020 No. 192

Appendix 1

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