Article 284. Violation of the procedure for the use of cash registers of the Code of the Republic of Kazakhstan on Administrative Offenses
1. Non-use of a cash register machine in carrying out monetary settlements in the territory of the Republic of Kazakhstan, performed during trade operations, performance of works, provision of services through cash, as well as the use of a cash register machine that is defective or not registered with the state revenue authority at the place of use, –
they entail a warning.
2. Actions (inaction) provided for in the first part of this Article, committed repeatedly within a year after the imposition of an administrative penalty, –
They impose a fine on private notaries, private bailiffs, and small businesses in the amount of fifteen, on medium–sized businesses in the amount of thirty, and on large businesses in the amount of fifty monthly calculation indices.
3. Non-issuance of a cash register receipt or a sales receipt, or issuance of a cash register receipt or a sales receipt for an amount greater than or less than the amount paid for the product or service –
entails a warning.
4. The act provided for in the third part of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine for private notaries, private bailiffs, small business entities in the amount of twenty, for medium–sized businesses – in the amount of thirty, for large businesses - in the amount of forty monthly calculation indices.
5. Violation of the deadline for filing a tax application for making changes to the registration data of the cash register, replacing (restoring) the cash register or the book of commodity receipts, as well as in case of a technical malfunction of the cash register, which cannot be eliminated without violating the integrity of the seal of the state revenue authority., –
entails a warning.
6. The act provided for in part five of this Article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine for private notaries, private bailiffs, small business entities in the amount of thirty, for medium–sized businesses – in the amount of forty, for large businesses - in the amount of fifty monthly calculation indices.
7. Non-reflection of one or more of the following details in the control receipt of the cash register:
1) name of the taxpayer;
2) Identification number;
3) the factory number of the cash register machine;
4) the registration number of the cash register machine in the state revenue authority;
5) serial number of the receipt;
6) date and time of purchase of goods, performance of works, provision of services;
6-1) means of identification;
7) the price of the product, work, service and (or) the purchase amount;
8) a fiscal feature or non-reflection in the control receipt of hardware and software complexes (with the exception of hardware and software complexes used by banks and organizations engaged in certain types of banking operations) of one or more details established by subitems 1) – 7) of this part, –
entails a warning.
8. An act provided for in part seven of this Article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine for private notaries, private bailiffs, small business entities in the amount of twenty, for medium–sized businesses – in the amount of thirty, for large businesses - in the amount of forty monthly calculation indices.
9. Failure to fill in the cash register during the operation of the cash register machine, or the inconsistency of the readings of the replacement reports with the data of the cash register on the relevant date, or failure to make an entry in the cash register when performing operations in the cash register to cancel an incorrectly entered amount or refund cash for goods sold, work performed, services rendered –
entails a warning.
10. The act provided for in part nine of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
They impose a fine on private notaries, private bailiffs, and small businesses in the amount of twenty, on medium–sized businesses in the amount of thirty, and on large businesses in the amount of forty monthly calculation indices.
11. The discrepancy between the indications of the report on the current state of the cash register and the amount of cash in the cash register at the time of withdrawal of the fiscal report, taking into account the amounts of acceptance and disbursement of cash not related to the sale of goods, performance of works, provision of services reflected in the cash book, revealed during the tax audit, –
entails a warning.
12. The act provided for in part eleven of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine for private notaries, private bailiffs, small business entities in the amount of twenty, for medium–sized businesses – in the amount of thirty, for large businesses - in the amount of forty monthly calculation indices.
13. Violation of the retention periods of the replacement report, the cash book, commodity receipts, the registration card of the cash register, the cancellation or refund receipt, as well as the control receipt for which the cancellation or refund operation was carried out, established by the tax legislation of the Republic of Kazakhstan, –
entails a warning.
14. The act provided for in part thirteen of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine for private notaries, private bailiffs, small business entities in the amount of twenty, for medium–sized businesses – in the amount of thirty, for large businesses - in the amount of forty monthly calculation indices.
15. Carrying out operations in the cash register to cancel an incorrectly entered amount or refund cash for goods sold, work performed, services rendered without the original control receipt for goods sold, work performed, services rendered –
entails a warning.
16. The act provided for in part fifteen of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine for private notaries, private bailiffs, small business entities in the amount of thirty, for medium–sized businesses – in the amount of forty, for large businesses - in the amount of fifty monthly calculation indices.
17. Violation of the deadline for submitting the cash register to the state revenue authority for the installation of a seal after the elimination of a technical malfunction of the cash register, the elimination of which is impossible without violating the integrity of the seal of the state revenue authority, –
entails a warning.
18. The act provided for in part seventeen of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine for private notaries, private bailiffs, small business entities in the amount of thirty, for medium–sized businesses – in the amount of forty, for large businesses - in the amount of fifty monthly calculation indices.
19. Violation by the operator of fiscal data of the procedure for receiving and storing information from cash registers with the function of recording and (or) transmitting data on monetary settlements carried out during the sale of goods, performance of works, provision of services, as well as their transfer to state revenue authorities –
entails a warning.
20. The act provided for in part nineteen of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine on the operator of fiscal data in the amount of one hundred and fifty monthly calculation indices.
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office Court Cases
