On social networks, citizens complain that in some retail outlets, when making a purchase, sellers require the buyer to provide an IIN. The Department of State Revenue for the Mangystau region explained in which cases the buyer's IIN is indicated on the receipt of the cash register machine.

Earlier, amendments and additions were made to the procedure for using cash registers with the function of recording and (or) transmitting data (CMR) (to Article 166 of the Tax Code).

In accordance with subparagraph 2) paragraph 5 of Article 166 of the Tax Code, when applying the KKM, a KKM check or a sales receipt is issued for the amount paid for the goods, work, or service.

According to paragraph 6 of Article 166 of the Tax Code, a list of information has been established that must contain a CCM receipt.

In turn, in accordance with paragraph 7 of Article 166 of the Tax Code, an online CCM receipt must also contain the identification number (IIN) of the buyer (client), recipient, at the request of the buyer (client), recipient of goods, works, and services.

Thus, when selling goods (performing work, rendering services), the seller is obliged to issue a receipt to the KKM and only at the request of the buyer (client) to reflect the IIN of the buyer (client), the recipient, in the receipt of the KKM.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/980848?lang=kk