In accordance with paragraph 4 of Article 111 of the Tax Code of the Republic of Kazakhstan, a cash register machine (KKM) is de-registered with a tax authority in cases established by law.
Such cases include:
- termination of activities related to monetary settlements in the sale of goods, performance of works or provision of services;
- liquidation, reorganization or termination of the taxpayer's activity;
- the occurrence of a technical malfunction of the KKM, which excludes the possibility of its further application;
- exclusion of KKM from the register of cash registers;
- replacement of a technically serviceable KKM model with a new model;
- theft or loss of a cash register machine.
In case of theft or loss of the KKM, a copy of the theft statement submitted to the internal affairs bodies and (or) a copy of the loss announcement published in a periodical distributed throughout the Republic of Kazakhstan is required.
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