Recent discussions on social media and in the media have revealed that many sellers in markets prefer cash and avoid QR payments. The tax service explained that the main reason for this behavior is the fear of punishment for using QR codes registered to individuals in commercial activities. At the same time, tax officials do not have direct access to citizens' personal wallets, and control in this area mainly falls on banks.
In an interview with Tazabek, the Deputy Chairman of the State Tax Service, Azat Almanbetov, explained what penalties businesses can expect for using personal wallets and what legislative norms apply in this area.
-Merchants, especially in markets, refuse to accept QR payments for fear of fines. How do you comment on this?
- Under the current moratorium on inspections in markets, we cannot provide accurate data on the number of refusals of QR payments. However, there are active discussions online about cases where citizens and entrepreneurs avoid QR payments.
The key factor here is the introduction of liability for using electronic wallets and QR codes registered to individuals for conducting business.
- Does an entrepreneur violate the law by using a personal electronic wallet for commercial purposes?
- Yes. According to banking legislation, the use of personal accounts and wallets for conducting business is prohibited. All accounts must have a clear purpose: personal accounts for personal needs, business accounts for business.
-How is compliance with this rule monitored? Who is responsible for it?
- Monitoring is carried out by commercial banks, which are required to follow the "Know Your Customer" (KYC) policy. Banks must identify suspicious personal wallets and take measures, including blocking accounts.
The tax service collaborates with the National Bank and commercial banks. Previously, before the introduction of liability, we identified cases of using personal wallets in business and informed banks and the National Bank, which blocked such accounts.
The National Bank, in turn, can take measures against banks for insufficient control.
- Why is the state tightening control over personal QR wallets in business?
- We are observing risks of tax evasion and concealment of actual revenue, especially among large taxpayers who are not subject to the moratorium on inspections.
Some organizations were accepting payments for employees, as in the case of the catering sector, where money was going to the wallets of waiters instead of organizations.
- What are the fines for using a personal QR wallet for entrepreneurial purposes?
- For the first violation, a warning is issued (documented).
If the violation is repeated, fines are applied:
for individuals - 5,000 soms
for legal entities - 20,000 soms
For repeated violations, fines increase:
for individuals - 13,000 soms
for legal entities - 65,000 soms.
-You do not have access to the data. Will banks provide it?
- The tax service does not have access to citizens' electronic wallets. We can obtain such information only through the court.
-How do you detect those using personal QR for business?
- We can identify violators only during control activities, such as:
raid inspections
controlled purchases
inspections of trading points
An inspector can see if a QR code of an individual is placed at a trading point instead of a business one, which is a sign of violation.
-So, due to the moratorium, you cannot check and fine sellers in markets?
- Yes, there is a moratorium on certain types of control in markets and mini-markets, so the focus is on explanatory work.
However, there are categories to which the moratorium does not apply, including large taxpayers, who are monitored more strictly, especially VAT payers, where the risks of budget losses are higher.
-The consumer protection law requires not to limit buyers in payment methods. The tax service prohibits personal QR. Isn't this a contradiction?
- There is no contradiction. The consumer protection law states that the seller should not limit the buyer in payment methods, but banking legislation requires that the entrepreneur accept payments only to a business account, not to a personal account of an individual. Cashless payment methods must be available, but with the correct designation of the account.
-Banks will not control sellers in markets; how will control over small sellers be carried out?
- Banks conduct remote monitoring using risk-oriented models. If money is regularly received in one personal wallet from various individuals, the bank may react, including blocking. The wallet owner will have to clarify the nature of the transactions.
From the perspective of the tax service, under the moratorium, we mainly check registration and tax payments, while there are restrictions on inspections regarding the application of QR payments and other categories.
- If money is received in a personal wallet for charitable purposes, is this a violation?
- In the practice of fundraising (including charitable) to personal accounts, initiators must notify the bank in advance about the receipt of funds.
- There are also cases where a parent committee collects money for textbooks, which is convenient, but this is not entrepreneurial activity. What should be done in this case?
- Each bank has its own monitoring system. If receipts occur rarely (for example, once a month), this usually does not pose significant risks. However, if money is regularly received in the same account from different individuals, this is considered a risk factor by the bank, and the bank is obliged to react.
- If a seller uses a cash register and issues a receipt but receives money in a personal wallet, is this a violation?
- Yes, such practice arises from the convenience of personal electronic wallets, but using a QR code of an individual to receive payments for commercial purposes is a violation.
Commercial banks note that with tax registration, opening a business account can be done quickly, and in some banks, it is possible to do this remotely via a mobile application.
- Why don’t entrepreneurs open business wallets and continue to use personal ones?
The absence of fees for personal transfers attracts many, while the conditions for business accounts vary. Fees for POS terminals usually range from 1-3%. Additionally, business accounts may have a "one banking day" rule, making them less convenient for small trade, where turnover is needed every day.
Some people do not understand the difference between personal and business accounts, which also creates risks of violation.
- Is there a list of who is required to use cashless payments?
- Yes, according to the resolution of December 23, 2015, No. 869 "On measures to protect consumer rights," there is a list of activities (18 positions) for which cashless payment methods (POS terminals and/or QR payments) are mandatory. These include wholesale trade, pharmacies, gas stations, catering, and others.
At the same time, the main rule is: using personal wallets for business purposes is prohibited regardless of the tax regime and scale of business.
Is it necessary to conduct explanatory work? People act out of habit when they do not understand new rules.
- Yes, explanatory work is extremely important. We conduct it within our authority, but interfering in the banking sector would be inappropriate - this is the responsibility of the banking regulator and the banks themselves.
Nevertheless, we are ready to cooperate in conducting explanatory activities with the Union of Banks, commercial banks, and the National Bank, especially in places where questions arise. We already have experience in joint control activities with the National Bank, and we can expand this format of interaction to reduce misunderstandings and unfounded fears among entrepreneurs.
