RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of November 17, 2011 No. 306

About additional measures for further enhancement of application from cash registers fiscal memory

For the purpose of further enhancement of application of cash registers with fiscal memory in case of sales of goods, performance of works and rendering services for cash cash calculation by the Cabinet of Ministers legal entities and physical persons DECIDES:

1. Approve:

Regulations on procedure for application of cash registers with fiscal memory when implementing cash calculations with the population according to appendix No. 1;

Regulations on procedure for maintaining the State register of the cash registers with fiscal memory permitted to use in the territory of the Republic of Uzbekistan (further the State register), according to appendix No. 2;

the list of separate categories of legal entities and physical persons which owing to specifics of the activities can perfrom cash calculations with the population without application of cash registers with fiscal memory, according to appendix No. 3.

2. To the State Tax Committee of the Republic of Uzbekistan to establish proper control of observance by legal entities and physical persons of requirements of the provisions approved by this resolution.

3. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 23.02.2019 No. 161

4. To provide to the State Tax Committee of the Republic of Uzbekistan permanent publication in mass media of information about the models of cash registers included in the State register and excluded from it with fiscal memory and their software products (versions).

5. Determine that the decision on inclusion or exception of the State register of models of cash registers with fiscal memory and their versions allowed for use in the territory of the Republic of Uzbekistan is accepted by the State Tax Committee of the Republic of Uzbekistan in coordination with the Ministry of Finance and the Uzbek technical regulation agency.

6. To the Antimonopoly Committee of the Republic of Uzbekistan to carry out permanent monitoring of the established prices of the rendered services in servicing and repair from the organizations performing maintenance and repair of cash registers with fiscal memory.

7. Recognize invalid some decisions of the Government of the Republic of Uzbekistan according to appendix No. 5.

To the ministries and departments to bring the departmental regulatory legal acts into accord with this resolution in a month.

8. To impose control of execution of this resolution on the First Deputy Prime Minister of the Republic of Uzbekistan R.S.Azimov.

Appendix №1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 17, 2011 No. 306

Regulations on procedure for application of cash registers with fiscal memory when implementing cash calculations with the population

I. General provisions

1. This Provision according to the Tax code of the Republic of Uzbekistan determines procedure for application of cash registers with fiscal memory (further - KKM) when implementing cash calculations with the population and extends on all legal entities, and also to the individual entrepreneurs perfroming cash cash calculations with the population (further - business entities) with use of KKM.

2. Cash calculations with the population when implementing trade and sales of goods, performance of works or rendering services in the territory of the Republic of Uzbekistan are made by all business entities with obligatory application of KKM, except for separate categories of the business entities determined by the Cabinet of Ministers of the Republic of Uzbekistan who owing to specifics of the activities can perfrom cash calculations with the population without application of KKM.

3. In the territory of the Republic of Uzbekistan use only of the KKM models and their software products (versions) included in the State register of the cash registers with fiscal memory permitted to use in the territory of the Republic of Uzbekistan (further the State register), created by the State Tax Committee of the Republic of Uzbekistan in coordination with the Ministry of Finance and the Uzbek technical regulation agency is allowed.

4. KKM and their software products (versions) which are not included in the State register are not allowed to application in the territory of the Republic of Uzbekistan.

5. In case of sales of goods (works and services) to the population on clearing settlement business entities use the payment terminals servicing plastic cards. Issue to buyers of the check issued by the payment terminal is obligatory.

II. Order of registration and removals from registration of KKM

6. KKM are subject to obligatory certification by the certification bodies accredited in accordance with the established procedure, and registration in bodies of the State Tax Service of areas (cities) (further - OGNS) in the place of implementation of economic activity according to the procedure, provided in appendix 1 to this Provision.

7. Use of the KKM which do not have the certificate and (or) not complying the established single technical requirements or are not registered in OGNS is considered as activities without application of KKM, with accountability of perpetrators and business entities according to the legislation.

8. Maintenance of KKM is made according to the agreement signed between the servicing organization performing maintenance and repair of KKM (further - the servicing organization), and business entity.

9. In need of repair of KKM in connection with its defect, the business entity shall inform without delay on this OGNS in KKM place of registration in any form with indication of model, serial number and number of registration of KKM and to call the specialist from the servicing organization.

10. OGNS no later than the next working day after receipt of the notice and the act instruction constituted by business entity and the servicing organization on delivery of KKM to stationary repair in form according to appendix 2 to this Provision, makes the decision on consent to business entity on the KKM direction on repair with opening of seal if defect cannot be eliminated on site.

At the same time the business entity represents to OGNS the receipt-books in form according to appendix 3 to this Provision which are forms of the strict reporting, written out when implementing cash calculations with the population which are registered in OGNS electronically prior to implementation of cash calculations. This form of receipts is used also in case of temporary lack of the electric power.

11. Upon termination of repair of KKM the representative of OGNS in the presence of business entity establishes new seal.

12. The servicing organization draws up the statement of carrying out repair KKM and the act of fixation of indications of fiscal memory of KKM in form according to appendices 4 and 5 to this Provision. At the same time the servicing organization transfers together with KKM copies of acts to business entity and in OGNS.

If there is warranty period of repair of KKM, that the servicing organization does the corresponding mark about repair in the passport of KKM and specifies full name of the servicing organization making repair, its postal address and phone number, and also print of seal which sealed up the repaired KKM.

13. In case of liquidation, reorganization of business entity, change of the location of KKM, and also in other cases when KKM is disposed from operation in this business entity, the business entity shall remove from registration of KKM in OGNS.

Removal from registration of KKM in case of liquidation of business entity in OGNS is performed after entering of record about its liquidation into the Unified State Register of Legal Entities.

III. Procedure for application of KKM by business entity

14. KKM daily before work is exposed to check by the responsible person (fixed by the order of business entity) regarding general technical condition, its operability and accuracy of display of date and time.

15. The business entities perfroming calculations with the population by means of KKM shall issue without fail to the buyer the check confirming acceptance of cash from it. Application of KKM in the absence of control and check tape is not allowed.

16. The cash register receipts issued to buyers for goods purchased (works) and services shall contain the following data:

a) name and identification taxpayer number of business entity;

b) payment amount;

c) description of goods and services;

d) date and time of payment;

e) serial number of KKM;

e) sequence number of the check;

g) sign of the fiscal mode.

Cash register receipts may contain also other details.

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