In accordance with Article 166 of the Tax Code of the Republic of Kazakhstan, cash settlements are carried out with the mandatory use of a cash register machine (KKM) with the function of recording and (or) transmitting data, the models of which are included in the state register of KKM.

According to Article 284 of the Code of the Republic of Kazakhstan on Administrative Offenses, administrative liability is provided for violation of the procedure for using a KKM.

Failure to use a cash register machine when carrying out cash settlements in the territory of the Republic of Kazakhstan, carried out during trade operations, performance of work, provision of services by means of cash, as well as the use of a cash register machine that is faulty or not registered with the state revenue authority at the place of use, shall entail a warning.

Actions (inactions) provided for in Part One of this Article, committed repeatedly within a year after the imposition of an administrative penalty:

— entail a fine for private notaries, private bailiffs, small business entities in the amount of 15 MCI;

— for medium-sized businesses — in the amount of 30 MCI;

— for large businesses — in the amount of 50 MCI.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/977116?lang=kk