Approved by the order of the deputy minister of economy and finance of Turkmenistan of June 5, 2006 No. 54

Service regulations of control cash registers

1. General provisions

1. The present of the Service regulation of control cash registers (further - Rules) are developed according to the resolution of the President of Turkmenistan from 23 Nowruz of 2006 No. 7824 "About implementation in Turkmenistan of single bank software and creation of national payment card system".

Cash calculations with the population (including with use of payment cards) when implementing trading activities or rendering services are made by all organizations, the companies, organizations, their branches, and also the physical persons registered as individual entrepreneurs with obligatory use of control cash registers.

The list of types of activity which legal entities and individual entrepreneurs in cash and with use of payment cards without use of control cash registers can perform affirms the vice-chairman of the Cabinet of Ministers of Turkmenistan.

Legal entities and individual entrepreneurs in the activities can apply only those types of control cash registers which are entered in the State register.

Distribution and repair of control cash registers (including commissioning, maintenance) can be made by persons having the license for implementation of this type of activity.

The legal entities and individual entrepreneurs using control cash registers in the activities shall register in accordance with the established procedure them in bodies of the State Tax Administration of Turkmenistan.

Control of completeness of accounting by legal entities and individual entrepreneurs of revenue received by cash is performed by bodies of the State Tax Administration of Turkmenistan.

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