Use of online BCM

Use of online BCM

15.04.2025 17:53:53 1553

On the territory of the Republic of Kazakhstan, cash settlement models are included in the state register, and cash registers with the function of data registration and transfer are used without fail.

Tax on private persons, lawyers and mediators, public transport services for urban transport by issuing tickets according to the form approved by the authorized state body, the National Bank of the Republic of Kazakhstan, in places where there are no shared telecommunication networks. Online BKM is not used for cash settlements of payers, second-tier banks, religious associations, places where there is no public telecommunication network, except for cash settlements.

       Taxpayers in places without shared telecommunications networks use cash registers, models of which are included in the state register, without data transmission function.

      Vending machines and service payment terminals that carry out cash settlements during trade operations or services in cash are subject to equipment with cash registers with the function of data registration and transmission. The check of the cash register contains the name of the taxpayer, identification number of the taxpayer, factory number of the cash register, registration number of the cash register with the tax authority, serial number of the check, purchase of goods. date and time of receipt, performance of work, provision of services, price of goods, work, service rendered and purchase amount, fiscal mark, control cash registers with the function of data registration and transfer, must include the name of the fiscal data operator and details of the fiscal data operator's Internet resource to check the originality of the control check.

Check cash registers must additionally contain information about the amount of sales and the amount of purchases.

issue the number and create a cash register registration card in the form of an electronic document certified by the electronic digital signature of an official of the registering body. Changes to the information indicated in the cash register registration card are carried out by the taxpayer within five working days from the time of the changes. The tax authority shall replace the registration card of the cash register within one working day from the date of receipt of the data of the fiscal data operator, according to the place of registration of the cash register.

Source : https://www.gov.kz/memleket/entities/kostanai-kamystin-audany-akimat/press/news/details/960975?lang=kk