Who Is Exempt from Using Cash Register Machines (CRMs)?
The following individuals and organizations are exempt from using cash register machines (CRMs):
-Individuals — in cases предусмотренных by law.
-Private bailiffs, attorneys, and professional mediators.
-Persons providing passenger transportation services in urban public transport, provided they issue tickets in the prescribed format.
-The National Bank of the Republic of Kazakhstan.
-Second-tier banks.
-Religious associations.
The national postal operator — except for cash transactions conducted in locations where there is no access to a public telecommunications network.
Persons accepting payments through a dedicated mobile application.
If a taxpayer operates in a location where there is no access to a public telecommunications network, they must use a CRM without data transmission functionality.
Vending machines and payment terminals that accept cash must be equipped with CRMs featuring data recording and/or transmission functionality.