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The use of equipment (device) intended for accepting payments using payment cards (POS-terminal) Printable version

Last update: 17.07.2019

In accordance with paragraph 4 of Article 39 of the Law of the Republic of Kazakhstan "On payments and payment systems", individual entrepreneurs and (or) legal entities that carry out certain types of activities and apply the generally established procedure for settlements with the budget in accordance with the tax legislation of the Republic of Kazakhstan, places of absence of the public telecommunications network, are obliged to ensure the installation and use in the places of its operation of equipment (devices), intended for accepting payments using payment cards, as well as to accept payments using payment cards.

The list of certain types of activities and the use of equipment (device) intended for receiving payments using payment cards is approved by the Government of the Republic of Kazakhstan.

Individual entrepreneurs and (or) legal entities applying in accordance with the tax legislation of the Republic of Kazakhstan a special tax regime and operating in the capital, cities of the republican and regional significance, except for those in the absence of a public telecommunications network, are obliged to ensure the installation and use of such equipment (device), as well as accept payments using payment cards.

The requirements established by this article do not apply to an individual entrepreneur and (or) a legal entity that performs cash settlements for trading operations, performing work, rendering services without using cash.

 

The list of approved separate types of activities, the use of equipment (device), intended for receiving payments using payment cards.

№ 

Kind of activity

1

 Wholesale and retail trade of cars and motorcycles, their repair and maintenance

2

 Wholesale and retail trade

3

 Hotel services

4

 Provision of restaurant services, other types of catering and drinks

5

 Sale of travel documents (tickets), baggage and cargo receipts for air and rail transport

6

 Provision of cargo handling, warehousing and storage services, support services for   transportation and cargo transportation services

7

 Activity of tour operators and other organizations rendering services in the sphere of tourism   (except travel agents)

8

 Activity in the field of insurance

9

 Health activities

10

 Educational Activities

11

 Activities in the distribution of motion pictures, video and television programs, film shows

12

 Activities of fitness, sports clubs, discos

13

 Activities on organizing gambling and betting

14

 Providing services for bowling (bowling alley) and billiards

 

Note: The provision of installation and use of equipment (device) intended for accepting payments using payment cards, as well as acceptance using payment cards, does not apply to individual entrepreneurs and (or) legal entities that carry out activities in the wholesale and retail trade of agricultural products of own production, production of aquaculture (fishing) of own manufacture; activities carried out through non-stationary trading facilities.

If the POS terminal is not installed ...

In accordance with Article 195 of the Code of the Republic of Kazakhstan "On Administrative Offenses" administrative liability is provided in the event that a private entrepreneur or legal entity does not have a POS terminal. For the absence of an individual entrepreneur or legal entity, a POS terminal intended for non-cash payments entails a warning.

The conduct provided for in part one of this article, committed repeatedly within a year after the imposition of an administrative penalty, entails a fine.

  • on individual entrepreneurs - in the amount of 40 MCI ;
  • the subject of medium business - in the amount of 60 MCI;
  • the subject of large business - in the amount of 100 MCI .
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