Order of the Minister of Finance of the Republic of Kazakhstan No. 1232 dated 24.12.2020 approved the Rules for the implementation of the pilot project on the administration of taxpayers with visual inspection (hereinafter – the Rules).

According to the Rules, taxpayers who carry out trading activities on the territory of covered markets, trading houses, shops, pavilions, within 10 working days from the start date of the pilot project or from the date of creation receive a barcode (QR code) through the web portal of the State Revenue Committee (https://kgd.gov.kz) in the section Information resources-The formation of a QR code and place this QR code in the locations of the KKM.

This QR code contains the following information:

- IIN/BIN;

- full name of the taxpayer;

- address of the taxpayer's location;

- the presence or absence of a license for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production;

- KKM registration number;

- taxpayer status (active, inactive, suspension of activity).

The QR code is used for visual inspection of business entities.

Visual inspection is another form of state control, which provides for the inspection of the territories of covered markets, trading houses, shops, pavilions with the use of special video surveillance equipment, photo-recording by officials of state revenue bodies on complaints received on the following issues:

- the absence of registration in the state revenue bodies when carrying out business activities on the territory of the Republic of Kazakhstan;

- violation of the procedure for applying the CMC;

- lack of equipment (device) intended for making payments using payment cards;

- lack of a license for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production.