In accordance with paragraphs 1 and 2 of Article 110 of the Tax Code, all monetary settlements within the territory of the Republic of Kazakhstan must be conducted with the mandatory use of a cash register machine (CRM) equipped with data recording and (or) transmission functions, included in the official State Register, unless otherwise specified in this article. The following are exempt from the requirement to use a cash register:

1) individuals;

2) private bailiffs, lawyer and professional mediator;

3) persons providing services to the public for transportation in public urban transport involving the issuance of tickets. The form of public urban transport tickets is approved by the authorized state body implementing the state policy in the field of transport, in coordination with the authorized body.;

4) the National Bank;

5) second-tier banks;

6) religious associations;

7) The national postal operators, except for monetary payments made in places without public telecommunications network;

8) persons making monetary settlements using a special mobile application.

Thus, the law establishes an exhaustive list of specific entities and circumstances under which the use of a cash register machines is not required.

Non-profit organizations, such as Property Owners' Associations (POAs), are not included in this exempt list. Therefore, tax legislation does not provide an exemption from the use of cash registers for POAs.

In accordance with subparagraph 1 of Article 19 of the Tax Code, monetary settlements are defined as payments made for the purchase of goods, the performance of work, or the provision of services via cash, and (or) payment cards, and (or) mobile payments.

Consequently, when accepting monetary payments for the performance of work, the provision of services, whether through cash, and (or) payment cards, and (or) mobile payments, non-profit organizations, including POAs, are required to use a CRM and issue a corresponding fiscal receipt.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1213579?lang=kk