The term “Vaipon cash register” is not used to designate a cash register machine in Articles 110 and 111 of the Tax Code of the RK, so it cannot unambiguously refer to a program, online cash register, payment service, or special type of cash register. It is safer for an accountant in Kazakhstan first to establish the exact name of the product or transaction and then check how money is actually received and disbursed. If this refers to an organization’s regular cash desk, the rules for maintaining a cash book and documenting cash transactions apply. If a digital service is meant, it is necessary to determine separately whether it performs the functions of a cash register machine. As a general rule, monetary settlements must be conducted using a cash register machine whose model is included in the register of cash register machines (Article 110 of the Tax Code of the RK).
What to Check First
The query may contain a typo, abbreviation, or trade name. Before setting up the accounting, request from the service provider the full name, purpose of the product, and a description of the cash flow. It is important to determine not only what the solution is called, but also exactly what it does: accepts payments, generates documents, transmits information, accounts for cash, or merely provides a technical interface.
To reach an accounting conclusion, establish:
- who receives money from the buyer or another payer;
- whether payment is received in cash or by cashless transfer;
- whether cash is received at the entity’s cash desk;
- which source documents are generated when money is received and disbursed;
- who has been appointed responsible for cash transactions;
- whether transactions are recorded in the cash book;
- where and by whom cash and cash documents are kept.
The accounting procedure should not be determined solely by the name of an application, button, or tariff plan. For an accountant, the substance of the transaction is what matters. If the organization’s cash passes through the solution, the service’s operation must be compared against the established procedure for recording its receipt, disbursement, daily reconciliation, and storage. If the solution is used as a cash register machine, the cash register machine must be registered with the tax authority before commencing activities involving monetary settlements, and the buyer must be issued a receipt for the amount paid (Article 111 of the Tax Code of the RK).
How to Maintain the Organization’s Cash Desk
Clauses 50–56 of the procedure for maintaining a cash book provide the basic rules for handling cash. For cash settlements, the entity maintains a cash book. It is numbered, bound, and affixed with the organization’s seal, if any, while the number of sheets is certified by the signatures of management and the chief accountant.
Entries are made in duplicate. The second copies of the sheets are used as the cashier’s report, while the first copies remain in the cash book. Both copies must have identical numbers.
Automation is permitted, but it does not eliminate the established procedure. When cash transactions are maintained using an automated system, the printed cash book must be bound in chronological order. Therefore, if “Vaipon cash register” refers to a program, electronic records alone are insufficient: it is necessary to check whether the solution provides for the required preparation of the cash book.
The cashier makes an entry immediately after each receipt or disbursement of cash under each cash order or payroll. At the end of each working day, the cashier:
- calculates the totals of cash transactions;
- determines the cash balance;
- reconciles the book balance with the actual cash;
- submits the cashier’s report to the accounting department;
- attaches cash receipt and cash disbursement documents.
The disbursement of money without the recipient’s signature on the cash disbursement order or payroll does not substantiate a cash expense. Such an amount is considered a shortage and is recovered from the cashier. Cash that is not supported by cash receipt orders is recognized as a cash surplus and credited to the entity’s income.
The chief accountant is responsible for arranging the proper and timely maintenance of the cash book. At a small business entity employing no more than ten people and having no staff cashier, the cashier’s duties may be performed by management or the chief accountant. This requires a written instruction or order.
Cash, strict-accountability forms, securities, and other valuables belonging to the entity are kept in safes or fireproof metal cabinets. The keys are held by the cashier. Before opening the storage location, the cashier must check its integrity.
What an Accountant Should Do in 2026
First, resolve the uncertainty in the query itself: obtain the agreement, instructions, invoice, or another document stating the exact name of the “Vaipon cash register.” Check the provider’s details and the purpose of the service. The product’s legal treatment cannot be reliably established from a similar-sounding name alone.
Then draw up a flowchart of the movement of money from the payer to the organization. Show cash receipts, disbursements from the cash desk, and cashless transfers separately. Such a flowchart will help determine which transactions must be entered in the cash book and which documents substantiate them.
After that, check the internal operating procedure:
- Has a person been appointed to perform the cashier’s duties?
- Is every receipt and every disbursement of cash documented?
- Are entries made immediately after the transaction?
- Are totals calculated and the actual balance reconciled at the end of the working day?
- Is the cashier’s report submitted together with supporting documents?
- Is the proper storage of money and valuables ensured?
- Does the automated cash book meet the paper documentation requirements?
A separate situation is the suspension of debit transactions at the cash desk of a taxpayer or tax agent. This measure is applied if tax arrears exceeding the maximum tax arrears threshold remain unpaid. It is therefore incorrect to associate this procedure with customs debt or Article 126 of the Tax Code of the RK.
This special procedure should not be confused with the day-to-day maintenance of the cash book, the use of a cash register machine, or the operation of a payment application whose purpose has not been established. The accountant must distinguish between internal cash accounting, compliance with cash register machine requirements, and restrictions on debit transactions at the cash desk due to tax arrears.
Frequently Asked Questions
Is “Vaipon cash register” the official name of a type of cash register? — Articles 110 and 111 of the Tax Code of the RK do not use this designation for a cash register machine. It is necessary to establish the service’s exact name, examine its documents, and determine the functions it performs.
Can a cash book be maintained in a program? — An automated method is permitted provided that the established procedure is followed. The printed cash book must be bound in chronological order.
When must the cashier record a cash transaction? — The entry is made immediately after the receipt or disbursement of cash under each cash order or payroll.
Who is responsible for maintaining the cash book correctly? — The chief accountant is responsible for arranging the proper and timely maintenance of the cash book.
Can the chief accountant perform the cashier’s duties? — At a small business entity with no more than ten employees and no staff cashier, this is permitted under a written instruction or order.
Sources
- Procedure for maintaining the cash book and storing money, Clauses 50–56
- Tax Code of the Republic of Kazakhstan: Articles 86, 110 and 111.