of November 26, 2002 No. 407
About measures for streamlining of registration and implementation of trading activity by legal entities and physical persons
For the purpose of standardization of requirements imposed in case of registration and implementation of trading activity to legal entities and physical persons the Cabinet of Ministers decides increases in economic and property responsibility of trade enterprises on trading activities:
1. ceased to be valid
2. Determine that retail trade in the markets and in malls import consumer goods can be performed by the physical persons registered in accordance with the established procedure as the individual entrepreneurs without formation of legal entity delivering the goods intended for business activity in the presence of the cargo customs declaration which is drawn up in the "release in free circulation" mode, certificates of conformity, payment of the corresponding obligatory payments.
At the same time import of import consumer goods and their customs clearance it shall be made by physical person the individual entrepreneur.
The individual entrepreneurs performing retail trading activity shall record the income and commodity transactions in accordance with the established procedure.
To the Ministry of Finance, the Ministry of macroeconomic and statistics, the State Tax Committee of the Republic of Uzbekistan in decade time to develop and in accordance with the established procedure to approve the Accounting treatment for the income and commodity transactions by the individual entrepreneurs performing trading activity.
3. Approve Regulations on procedure of wholesale and retail trading activity according to appendix.
4. Ceased to be valid
5. To provide to Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas, cities and areas till January 1, 2003 re-registration of the legal entities and physical persons which are engaged in trading activity, reduction of their documents and renewal of allowing certificates on the right of implementation of trading activity in strict compliance with requirements of this resolution.
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