In recent years, the popularity of mobile banking applications has grown; entrepreneurs are increasingly using them to accept payments for the sale of goods and the provision of services.

      The share of non-cash payments at the end of 11 months of 2023 in Kazakhstan increased to 86% (in 2022 - 82%) (data from the Association of Financiers of Kazakhstan). Children aged 6 years and older also actively use non-cash payments; 41.4% of parents issued a card for their children (data from the Kursiv Research Center for Sociological Research).

     However, there are cases when individual entrepreneurs refuse to accept non-cash payments, demanding payment in cash for goods sold (services provided).

     Refusal to accept non-cash payments is illegal, since the provisions of the Law of the Republic of Kazakhstan “On Payments and Payment Systems” provide for various payment methods - by bank card, QR payment or cash (Article 25).

     For refusal of entrepreneurs to accept payments using payment cards, administrative liability is provided for the first time, a warning, and for a repeated violation - a fine in the amount of 147,680 tenge (40 MCI) (Article 194 of the Code of Administrative Offenses of the Republic of Kazakhstan).

     If you are unable to accept non-cash payments, you must contact the state revenue authorities.

     At the same time, the Tax Code has created conditions for simplified taxation of micro and small businesses, in particular: tax rates range from 1% to 4% depending on the type of activity. An entrepreneur can choose a tax regime that is convenient for him - patent (tax rate 1%); simplified declaration (tax rate 3%); retail tax regime (tax rate 4%).

      You can select a taxation regime through the e-Salyk Business mobile application, where tax and social payments are automatically calculated and paid.

      From January 1, 2024, all entrepreneurs and their spouses must submit a declaration, so it is very important to reliably reflect the income received from business activities. In case of acquisition of property in subsequent years, these incomes will be taken into account for tax purposes.

     When selling goods or providing services, entrepreneurs are also required to issue a receipt to the buyer.