In light of discussions on social platforms and in the media about how many sellers at markets prefer cash and avoid QR payments, the Tax Service clarified that the main reason for this is the responsibility for using QR codes registered to individuals in the course of business activities. At the same time, tax officials do not have direct access to citizens' wallets, and control over this area is primarily the responsibility of banks.
In an interview with Tazabek, the Deputy Chairman of the State Tax Service, Azat Almanbetov, spoke about possible fines for businesses using personal wallets and the current legislative norms.
-Why do merchants, especially in markets, refuse to accept QR payments?
- We cannot accurately assess the scale of the refusal to accept QR payments due to the current moratorium on inspections in mini-markets. However, we observe many discussions online where it is mentioned that some citizens and entrepreneurs prefer cash.
The main reason for the refusal lies in the introduction of responsibility for using QR codes and electronic wallets registered to individuals.
-Can an entrepreneur use their personal electronic wallet for business purposes?
- This is prohibited. According to banking legislation, entrepreneurs are required to use only business accounts for commercial transactions. Personal accounts are intended solely for personal needs.
-How is compliance with these norms monitored?
- The responsibility for monitoring lies with commercial banks. They are required to implement a "Know Your Customer" (KYC) policy, identify suspicious transactions, and, if necessary, block accounts.
The Tax Service interacts with the National Bank and commercial institutions. Previously, before the introduction of responsibility, we identified cases of using personal wallets in business and forwarded the information to banks and the National Bank, which blocked such accounts.
The National Bank can also hold banks accountable for insufficient control.
-Why does the state take such a strict stance on personal QR wallets in business?
- We notice risks of tax evasion and concealment of actual revenue, including large taxpayers who are not covered by the moratorium.
There have been cases where organizations accepted payments for employees, for example, in the catering sector, where money went to the personal wallets of waiters.
-What fines are provided for using a personal wallet for business purposes?
- For the first violation, a warning will be issued, and subsequent cases will incur fines:
for individuals - 5,000 soms
for legal entities - 20,000 soms
In the case of repeated violations, the fines increase:
for individuals - 13,000 soms
for legal entities - 65,000 soms.
-How do you find those who use personal QR for business?
- The Tax Service can identify violators only during control activities, such as:
raid inspections
controlled purchases
inspection of trading points
If an inspector discovers a QR code registered to an individual, this is considered a violation.
-Due to the moratorium, you cannot inspect sellers at markets?
- Yes, there is a moratorium on several areas of control in markets and mini-markets, so we are focused on explanatory work. However, large taxpayers, especially VAT payers, are under stricter control.
-How to reconcile the consumer protection law with the ban on personal QR wallets?
- There are no contradictions. The consumer protection law requires that the seller does not limit the buyer in payment methods, but banking legislation requires that all payments go through business accounts.
-Who monitors sellers with low turnover?
- Banks conduct remote monitoring. If funds are regularly received in a personal wallet from different individuals, the bank may block the account. The Tax Service, in turn, checks registration and tax payments, but there are restrictions regarding QR payments.
-What if funds are received in a personal wallet for charity?
- In such cases, the initiators of the collection must notify the bank that funds will be received in the account as part of a charitable collection.
-What to do in situations where, for example, a parent committee collects money for textbooks?
- Each bank has its own monitoring system. If the receipts are rare, this usually does not raise questions. But if money is regularly deposited into the same account, it may be perceived as a risk.
-What about the situation where a seller uses a cash register but receives money in a personal wallet?
- This is a common practice, but using a QR code registered to an individual for business is a violation. Business accounts can be quickly opened in commercial banks, and some banks offer this service in their mobile application.
-Why do entrepreneurs not open business wallets?
There are no fees for personal transfers, while fees for business accounts can be 1-3%. Additionally, the time to access funds in business accounts can be longer, which is inconvenient for small trade.
Some people also do not understand the difference between personal and business accounts, leading to violations.
-Who is required to have cashless payments?
- There is a decree from December 23, 2015, No. 869, which establishes a list of types of activities where cashless payments are mandatory. Among them are wholesale and retail trade, pharmacies, gas stations, and catering.
The main rule is that the use of personal wallets for business purposes is strictly prohibited.
Is explanatory work on these issues necessary?
- Yes, it is indeed important. Tax authorities conduct explanatory work within their competence, but it is impractical to interfere in the banking sector. We are ready to work together with banking institutions and the National Bank to reduce the level of misunderstanding and concern among entrepreneurs.
