In connection with the enactment of the Decree of the RoK Government “Concerning approval of the list of certain activities performing which in the territory of the RoK individual entrepreneurs and (or) legal entities, except for taxpayers operating in places without public telecommunication networks, are obliged to ensure the use of cash registers with the function of data recording and (or) transfer” #1129 dated 30 December 2015, taxpayers ask questions regarding the need to use cash registers with the function of data recording and transfer.
Kulman Abylkassymova, Senior Consultant of Tax Department (MinTax LLP) considered the following situation:
A company is engaged in providing services of an amusement park. In the Company’s staff there are two chefs who are preparing food only to employees of the Company; also there are a kitchen and a room where people have their meals. Food is provided against coupons which are sold to employees and related revenues are booked in the company’s cash office. Is the Company obliged to use the cash register with the function of data recording and transfer from 1 January 2016 ?
In accordance with paragraph 1 of Article 645 of the RoK Code "On Taxes and Other Obligatory Payments to the Budget", when carrying out certain types of activities established by the Kazakhstan’s Government on the territory of the RoK, individual entrepreneurs and (or) legal entities, except for taxpayers whose activity is performed in places without access to public telecommunications networks are required to ensure the use of cash registers with the function of data recording and (or) transfer from 1 January 2016.
In accordance with paragraph 8 of the mentioned Decree, the use of cash registers with the function of data recording and (or) transfer is mandatory for the provision of restaurant and food delivery services which comprise the provision of food to consumers, regardless of whether it is served in special canteens or self-service restaurants, eaten indoors, picked up by clients or ordered for home delivery. Also, these services include preparation and serving of meals for immediate consumption from motorized vehicles or non-motorized trailers.
Based on the foregoing, since the main activity of the Company is the provision of an amusement park services such as motorized roller coaster, motorized water slides, games, shows, and activities related to the organization of fairs and picnic areas, the Company, in respect of providing meals to its employees, does not fall in the scope of mandatory application of cash registers with the function of data recording and (or) transfer.
Name of “MinTax” used in this proposal, depending on the context, can refer to MinTax LLP or MinTax Audit LLP and to its structural subdivisions as well. MinTax LLP and MinTax Audit LLP are included into MinTax Group acting on the basis of the Partnership Agreement, and are considered to be separate and independent legal entities founded under the Republic of Kazakhstan legislation, and they are responsible for all rights and obligations only on their behalf. The Companies which are included in MinTax Group are not responsible for any actions or omissions of each other
CONFIDENTIALITY | LEGAL ASPECTS