💳 Cash payments:

Payment for goods, works or services in cash, payment cards or mobile payments. Any sale with receipt of money is considered a cash payment.

🧾 What is a CMM receipt:

A cash register receipt is the primary document confirming the fact of payment. Issued:

* Paper;

* Electronically via a cash register or the E-Salik Business mobile app.

⚠️ Violations and liability:

* Failure to issue a receipt or issuing a receipt for the wrong amount — warning, repeated offense — fine:

o SMEs: 20-30 MCI

o Large business: 40-50 MCI

✅ Requirements for using cash registers:

1. The cash register must be registered with the tax authorities before the start of business;
2. Each payment must be accompanied by a receipt;
3. The tax authorities have access to the cash register for monitoring purposes;
4. The receipt must meet the requirements for content and data transmission;
5. Changes or deregistration of the cash register may be required in the following cases:

o termination of business, liquidation, or reorganization;

o technical malfunction;

o theft or loss;

o replacement with a new model.

💡 Important:

* The cash register helps to control income, calculate taxes correctly, and protects the entrepreneur from fines. The receipt protects the consumer's rights.

* Even if the payment is made online or by card, a receipt is required.

Department of Explanatory Work and Contact Center DGD in Zhambyl region

Source : https://www.gov.kz/memleket/entities/kgd-zhambyl/press/news/details/1255942?lang=ru