Current issues of KKM application
28.05.2025 19:15:35 11604The regional Chamber of Entrepreneurs "Atameken" hosted a seminar-meeting on the use of cash registers and the issuance of fiscal checks with the participation of employees of the Department of State Revenue in Pavlodar region and business representatives. – Monetary settlements in the territory of the Republic of Kazakhstan are carried out with the mandatory use of cash registers. Monetary settlements are defined as settlements carried out for the purchase of goods, performance of works, provision of services through cash and (or) settlements using payment cards and (or) mobile payments. When applying the CCM, a CCM receipt or a sales receipt is issued for the amount paid for the product, work, or service. In addition, the KKM check is the primary accounting document of the KKM, confirming the fact that a monetary settlement has been made between the seller (supplier of goods, work, services) and the buyer (client), issued in paper form or electronically. Administrative liability is provided for the non–application of KKM, the use of KKM that is defective or not registered with the state revenue authority at the place of use: a warning, in case of repeated violation - a fine in the amount of 20 to 40 MCI (Article 284 of the Code of Administrative Offenses of the Republic of Kazakhstan). Administrative liability is also provided for non–issuance of a KKM check or a commodity receipt, or the issuance of a KKM check or commodity receipt for an amount greater or less than the amount paid for a product or service (Article 284 of the Code of Administrative Offenses of the Republic of Kazakhstan)," said Yerbulat Gabbasov, head of the Department of Non-production payments. During the event, entrepreneurs were familiarized with the terms and objectives of the republican campaigns "Demand a check – win a prize" and "Baige". Department of Explanatory Work and Contact Center State Duma of the Pavlodar region
Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1000675?lang=kk