ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2015 No. 135

About approval of 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, works, services, and also their transfer to bodies of state revenues by the operator of fiscal data

According to article 645-1 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve 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, works, services, and also their transfer to bodies of state revenues by the operator of fiscal data.

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

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

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days from the date of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 135

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, works, services, and also their transfer to bodies of state revenues by the operator of fiscal data

1. General provisions

1. These rules of acceptance, storage of data from cash registers with function of fixing and (or) data transmission about the cash calculations perfromed in case of sales of goods, works, services, and also their transfers to bodies of state revenues by the operator of fiscal data are developed according to article 645-1 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (further – Rules).

2. Bodies of state revenues use data of cash registers with function of fixing and (or) data transmission about the cash calculations perfromed in case of sales of goods, works, services for the purposes of tax administration. At the same time the operator of fiscal data carries out the following tasks:

1) acceptance of data on cash calculations from taxpayers;

2) storage of the received data on cash calculations on own electronic media;

3) transfer of data on cash calculations in bodies of state revenues in the operational mode on networks of telecommunications public.

3. The tasks specified in Item 2 of these rules, the operator of fiscal data implements with use:

1) electronic media – for flow of information massifs;

2) electronic storages of data – for ensuring accumulating of data on cash calculations and protection against unauthorized access;

3) papers – in case of document flow;

4) the Internet of resources – for feedback, interactive interaction.

4. The operator of fiscal data during realization of tasks, stipulated in Item 2 these rules, shall observe provisions of the legislation of the Republic of Kazakhstan on nondisclosure of registration data of the taxpayer, tax secret, and also other information on the taxpayer obtained during activities for acceptance, storage and transfer to bodies of state revenues of data on cash calculations.

5. The basic concepts and reducings applied in these rules:

1) cash calculations – the calculations perfromed for purchase of goods, performance of works, rendering services by means of cash and (or) calculations with use of payment cards;

2) cash registers – the electronic device with function of fixing and (or) data transmission, the computer systems providing registration and display of information on the cash calculations perfromed in case of sales of goods, works, services;

3) VPN connection of cash registers to hardware and software system of the operator of fiscal data – connection of cash registers to the server of the operator of fiscal data on the special secure channel of connection with reliable identification of the client and the server providing protection against unauthorized access;

4) the control check – source accounting document of cash register confirming the implementation fact between the seller (the supplier of goods, work, service) and the buyer (client) of cash calculation;

5) the agreement of rendering services – the document certifying agreement signature between the taxpayer and the operator of fiscal data according to the procedure, established by the civil legislation of the Republic of Kazakhstan for the purpose of determination of conditions of rendering fiscal these services by the operator to the taxpayer, in paper and/or electronic type;

6) token – the numerical code generated by the server of the operator of fiscal data for identification of cash registers and protection against unauthorized access in case of data transmission about cash calculations on the server of the operator of fiscal data;

7) authorized body – the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget;

8) fiscal sign – the distinctive symbol reflected in control checks as work confirmation cash registers in the fiscal mode;

9) the operator of fiscal data – the legal entity providing transfer of data on cash calculations in the operational mode in bodies of state revenues on networks of telecommunications public, determined by the Government of the Republic of Kazakhstan;

10) the portal of the operator of fiscal data – Internet resource of the operator of fiscal data, the subsystem of hardware and software system of the operator of fiscal data necessary for the solution of the following tasks: registration of the organization, registration of cash registers in authorized body, managements of users of the organization, issue to users of token for work with cash registers, viewing of fiscal transactions, X and Z reports on cash desks of the organization, check of fiscal sign or autonomous code of the control check;

11) VLAN (English Virtual Local Area Network) is virtual local network (group of network resources which physically are in various segments, but are logically connected with each other and united in one broadcasting domain).

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