Mandatory use of cash registers with the function of recording data transmission The Department of State Revenue in Kostanay informs about the obligation to use cash registers with the function of recording data transmission (CMR). According to Article 166 of the Tax Code of the Republic of Kazakhstan, it is established that in the territory of the Republic of Kazakhstan, monetary settlements are carried out with the mandatory use of cash registers with the function of recording and (or) transmitting data, models of which are included in the state register, unless otherwise established by this article. According to paragraph 1 of Article 165 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code of the Republic of Kazakhstan), monetary settlements are settlements made for the purchase of goods, performance of works, provision of services through cash and (or) settlements using payment cards and (or) mobile payments. Obligations under Article 166 of the Tax Code of the Republic of Kazakhstan do not apply to monetary settlements, the use of cash registers, to: individuals; private bailiffs, lawyers and mediators; in terms of providing public transportation services in public urban transport with the issuance of tickets in a form approved by the authorized state body implementing state policy in the field of transport, in coordination with the authorized body; the National Bank of the Republic of Kazakhstan; taxpayers whose activities are located in places where there is no public telecommunications network; second-tier banks; religious associations; National Postal Operator, with the exception of monetary settlements carried out in places where there is no public telecommunications network, carried out through a special mobile application. Persons whose activities are located in places where there is no public telecommunications network, when making monetary payments, use cash registers without data transmission functions, the models of which are included in the state register. Department of State Revenue for the city of Kostanay

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/976332?lang=kk