Article 19. Concepts related to monetary settlements and cash registers of the Tax Code of the Republic of Kazakhstan

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Concepts related to money settlements and cash registers:

1) monetary settlements – 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;

2) the state register of cash registers (hereinafter referred to as the register of cash registers) is a list of models of cash registers authorized by the authorized body for use in the territory of the Republic of Kazakhstan.;

3) a cash register is an electronic device with a fiscal memory unit and a hardware and software package without a data transmission function, an electronic device and a hardware and software package with a data recording and (or) data transmission function that provides registration and display of information about monetary settlements;

4) the registration card of the cash register machine is an accounting document confirming the fact of registration (de–registration) with the tax authority of the cash register machine;

5) a check of a cash register machine is the primary accounting document of a cash register machine confirming the fact of a monetary settlement between the seller (supplier of goods, work, services) and the buyer (client), issued by paper or electronic means;

6) service payment terminal – an electronic and mechanical device for accepting cash or settlements using payment cards and (or) mobile payments for services rendered;

7) vending machine – an electronic and mechanical device that sells goods through cash or settlements using payment cards and (or) mobile payments in automatic mode;

8) commodity receipt – the primary accounting document confirming the fact of monetary settlement, used in cases of technical malfunction of the cash register machine or lack of electricity;

9) book of commodity receipts – a set of commodity receipts combined into a book;

10) three–component integrated system - an integrated system consisting of a cash register with the function of recording and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with an automation system for managing trade, providing services, performing work and accounting for goods, or a software and hardware complex replacing all three components of the integrated system;

11) fiscal sign – a distinctive symbol reflected on the receipts of the cash register machine as a confirmation of the operation of the cash register machine in fiscal mode;

12) fiscal data – information about monetary settlements with a fiscal attribute, recorded in the fiscal memory of a cash register machine with a fiscal memory unit or a fiscal data storage device of a cash register machine with the function of recording and (or) transmitting data and transmitted to the tax authorities;

13) fiscal data storage device – a set of software and hardware tools that provide non-correctable registration and non-volatile long-term storage of information about monetary settlements in a cash register with the function of recording and (or) transmitting data;

14) fiscal data operator – a legal entity that provides online transmission of information on monetary settlements to tax authorities via public telecommunications networks, included in the list of fiscal data operators;

15) fiscal mode – the mode of operation of a cash register that provides non-correctable registration and non-volatile long-term storage of information in fiscal memory or a fiscal data storage device with simultaneous transmission of information about monetary settlements to tax authorities through a fiscal data operator.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 19. Rights and obligations of tax authorities of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The tax authorities may:

1) to develop and approve, within the limits of its competence, the normative legal acts provided for by this Code;

2) to carry out international cooperation on taxation issues, including the exchange of information with authorized bodies of foreign states;

3) in the course of tax control, require the taxpayer (tax agent) to grant the right of access to view data from software designed to automate accounting and tax accounting, and (or) an information system containing data from primary accounting documents, accounting registers, information about taxable objects and (or) objects related to taxation, in the case of use by a taxpayer (tax agent) of such software and (or) information system, with the exception of the right of access to view the data of the software and (or) the information system of second-tier banks and organizations engaged in certain types of banking operations containing information constituting a banking secret in accordance with the laws of the Republic of Kazakhstan.

The exception established by the first part of this subparagraph does not apply to the requirements of tax authorities made during horizontal monitoring and tax audit in respect of income and expenses.;

4) require the taxpayer (tax agent) to:

submission of documents confirming the correctness of calculation and timely payment (withholding and transfer) of taxes and payments to the budget, completeness and timeliness of calculation, withholding and transfer of social payments;

written explanations on the tax forms prepared by the taxpayer (tax agent), as well as the financial statements of the taxpayer (tax agent), including the consolidated financial statements of the resident taxpayer (tax agent), including the financial statements of its subsidiaries located outside the Republic of Kazakhstan, accompanied by an audit report, if for such person The laws of the Republic of Kazakhstan establish mandatory auditing;

5) receive from second-tier banks and organizations engaged in certain types of banking operations, custodians, central securities depository, brokers and (or) dealers authorized to maintain customer accounts as nominee holders of securities, investment portfolio managers, as well as insurance organizations the information provided for in paragraphs 1), 2), 3) and 6) Articles 24 and 27 of this Code;

6) receive information from second-tier banks and organizations engaged in certain types of banking operations on the availability and numbers of bank accounts, balances and money flows in these accounts in compliance with the requirements established by the laws of the Republic of Kazakhstan for the disclosure of information constituting commercial, banking and other legally protected secrets in respect of the persons specified in subparagraph 13) Article 24 of this Code;

7) during a tax audit, in accordance with the procedure established by the Code of the Republic of Kazakhstan on Administrative Offenses, to seize documents from a taxpayer (tax agent) attesting to the commission of administrative offenses.;

8) during a tax audit of an individual who, in accordance with this Code, is required to submit a declaration of assets and obligations, to verify the accuracy of information about property reflected in the said declaration, subject to state or other registration, as well as property for which rights and (or) transactions are subject to state registration. or other registration;

9) involve specialists in tax audits;

10) file lawsuits in courts for invalidation of transactions, liquidation of a legal entity on the grounds provided for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, as well as other lawsuits in accordance with the competence and objectives established by the legislation of the Republic of Kazakhstan.

2. The tax authorities are obliged to:

1) observe the rights of the taxpayer (tax agent);

2) to protect the interests of the state;

3) provide the taxpayer (tax agent) with information on current taxes and payments to the budget, on changes in the tax legislation of the Republic of Kazakhstan, and clarify issues related to the application of the tax legislation of the Republic of Kazakhstan;

4) within the limits of its competence, provide explanations and comments on the occurrence, fulfillment and termination of a tax obligation.

For taxpayers who are on horizontal monitoring, the clarifications and comments provided for in part one of this subparagraph shall be provided by the authorized body. At the same time, the authorized body also provides preliminary explanations and comments on the planned transactions (operations) for such taxpayers;

5) to ensure the safety of information confirming the fact of payment of taxes and payments to the budget during the limitation period.;

6) provide access to the information system of tax authorities to the authorized state body that carries out financial monitoring and takes other measures to counteract the legalization (laundering) of income, in accordance with the legislation of the Republic of Kazakhstan;

7) post information about taxpayers (tax agents) on the authorized body's Internet resource in accordance with the procedure and cases defined by this Code:

having tax arrears;

recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan;

which restricts the issuance of electronic invoices in the electronic invoice information system in accordance with paragraph 1 of Article 120-1 of this Code;

whose registration has been declared invalid on the basis of a judicial act that has entered into legal force;

8) provide free of charge to the taxpayer (tax agent) the forms of the established forms of tax applications and (or) the software necessary for the submission of tax reports and applications in electronic form;

9) consider the complaint of a taxpayer (tax agent) against the actions (inaction) of tax officials;

10) annually, at the request of the National Chamber of Entrepreneurs of the Republic of Kazakhstan, provide information on the name and identification number of business entities whose total annual income meets the criteria established by the Law of the Republic of Kazakhstan "On the National Chamber of Entrepreneurs of the Republic of Kazakhstan";

11) apply methods to ensure the fulfillment of a tax obligation and collect tax arrears of a taxpayer (tax agent) on a compulsory basis;

12) monitor compliance with the procedure for accounting, storage, evaluation, further use and sale of state-owned property, for the completeness and timeliness of its transfer to the relevant authorized state body in accordance with the legislation of the Republic of Kazakhstan, as well as for the completeness and timeliness of the receipt of money to the budget in the event of its sale;

13) to monitor the activities of authorized state bodies and local executive bodies on the correctness of calculation, completeness of collection and timely transfer of taxes and payments to the budget;

14) upon the tax application of a taxpayer (tax agent), submit, in the manner and within the time limits established by this Code, a certificate on the amounts of income received by a non-resident from sources in the Republic of Kazakhstan and taxes withheld (paid).;

15) post on the website of the authorized body information about the individual identification number of individuals who have submitted:

declarations of assets and liabilities;

income and property declarations;

16) provide access to the information system of tax authorities to the national security bodies of the Republic of Kazakhstan for the purposes and in accordance with the procedure provided for by the Law of the Republic of Kazakhstan "On National Security Bodies of the Republic of Kazakhstan";

17) during a thematic tax audit on the compliance of the name, quantity (volume) of goods with the information indicated in the accompanying invoices for goods during international road transport from the territory of one member state of the Eurasian Economic Union to the territory of another member state of the Eurasian Economic Union through the territory of the Republic of Kazakhstan, to seize documents, goods and items indicating the commission of administrative offenses are in order, defined by the Code of the Republic of Kazakhstan on Administrative Offences.

3. Tax authorities have other rights and perform other duties established by the legislation of the Republic of Kazakhstan.

4. If the facts of tax evasion and payments to the budget are revealed during a tax audit, as well as deliberate bankruptcy, indicating signs of a criminal offense, the tax authorities send the relevant law enforcement agencies the materials attributed to their jurisdiction for making a procedural decision in accordance with the laws of the Republic of Kazakhstan.

The footnote. Article 19 as amended by the Laws of the Republic of Kazakhstan dated 07/02/2018 No. 166-VI (effective from 01.01.2019); dated 12/27/2019 No. 290-VI (effective after ten calendar days after the date of its first official publication); dated 12/10/2020 No. 382-VI (effective from 01.01.2021); from 12/21/2022 No. 165-VII (for the procedure of entry into force, see art. 4).

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