of January 12, 2017 No. 8
About change and amendment of the Regulations on order of registration and control of use of cash registers
For the purpose of execution of provisions of part (2) Item and) articles XVIII of the Law No. 281 of December 16, 2016 on modification and amendments in some legal acts (Monitorul Oficial al Republicii Moldova, 2016, No. 472 – 477, 947) I ORDER to the Art.:
The regulations on order of registration and control of use of cash registers approved by the Order of the Ministry of Finance No. 146 of October 23, 2014 (Monitorul Oficial al Republicii Moldova, 2015, No. 98 – 101, Art. 682), to change and add as follows:
1. In the text of the Provision of the word "tax authority" shall be replaced with words "division of GNS" in the corresponding case, except as specified, when this order provides other.
2. In Item 1 of the word shall be replaced with words "Tax authority" "State Tax Service (STS)".
3. In Item 3 of the word "seal of Tax Service (tax seal)" shall be replaced with words "the tax seal".
4. State Item 7 in the following edition:
"The taxpayer gets for each KKM, for each managing year, the magazine of cash register (further – the KKM Magazine).
The KKM magazine is legalized in division of GNS, as a rule, only in case of KKM registration/re-registration.
In the KKM magazine the realized cash amounts are registered in the chronological sequence according to the daily report of closing.
If at the end of the managing year in the KKM Magazine after final records there was empty seat (blank sheets), this magazine can be used for registration of the realized sums next year.
The taxpayer performing certain activities in the continuous mode (non stop) which in days issues two daily reports of closing on KKM can create two magazines (I and II half-year) for accounting year.".
5. In Items 9 and 10 of the word "Main State Tax Authorities" shall be replaced with words State Tax Administration.
6. In Item 14 to replace the text "Territorial tax authorities or the Main state tax authorities" with the text of "Division of GNS".
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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