💳 Cash payments:
Payment for goods, works or services in cash, payment cards or mobile payments. Any sale with receipt of money is considered a cash payment.
🧾 What is a CMM receipt:
A cash register receipt is the primary document confirming the fact of payment. Issued:
* Paper;
* Electronically via a cash register or the E-Salik Business mobile app.
⚠️ Violations and liability:
* Failure to issue a receipt or issuing a receipt for the wrong amount — warning, repeated offense — fine:
o SMEs: 20-30 MCI
o Large business: 40-50 MCI
✅ Requirements for using cash registers:
- The cash register must be registered with the tax authorities before the start of business;
- Each payment must be accompanied by a receipt;
- The tax authorities have access to the cash register for monitoring purposes;
- The receipt must meet the requirements for content and data transmission;
- Changes or deregistration of the cash register may be required in the following cases:
o termination of business, liquidation, or reorganization;
o technical malfunction;
o theft or loss;
o replacement with a new model.
💡 Important:
* The cash register helps to control income, calculate taxes correctly, and protects the entrepreneur from fines. The receipt protects the consumer's rights.
* Even if the payment is made online or by card, a receipt is required.
Department of Explanatory Work and Contact Center DGD in Zhambyl region
