Document from CIS Legislation database © 2003-2017 SojuzPravoInform LLC

RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of September 29, 2017 No. PP-3300

About measures for further enhancement of application of cash registers with fiscal memory

For the purpose of further enhancement of application of cash registers with fiscal memory legal entities and physical persons in case of sales of goods, performance of works and rendering services for cash cash calculation, and also expansions of system of operational accounting and control of implementation of cash calculations with the population:

1. Take into consideration that according to the Presidential decree of the Republic of Uzbekistan of July 18, 2017 No. UP-5116 "About Measures for Radical Enhancement of Tax Administration, Increase in Collecting of Taxes and Other Obligatory Payments" provides implementation of system of the automated control of receipt of cash revenue by means of application of the cash registers providing transfer to bodies of the State Tax Service of data on calculations online in the cities of Tashkent, Nukus and the regional centers, with the subsequent step-by-step introduction of this system in other regions of the republic.

2. Agree with offers of the State Tax Committee, Central bank, Ministry of Economics, Chamber of Commerce and Industry of the Republic of Uzbekistan on step-by-step implementation in operation of modern models of cash registers with transfer function online of data on the cash calculations with the population made in cash form in bodies of the State Tax Service (further - online of KKM).

3. Determine that:

from January 1 to March 30, 2018 in the cities of Tashkent, Nukus and the regional centers the pilot project on use from 500 to 1000 online of KKM for determination of loading of the carried-out calculations with the population in cash form is started in case of sales of goods, performance of works and rendering services;

since July 1, 2018 in the cities of Tashkent, Nukus and the regional centers all legal entities in case of sales of goods, performance of works and rendering services shall perfrom cash calculations with the population in cash form with use online of KKM;

since December 1, 2018 in the territory of the Republic of Uzbekistan all legal entities and physical persons shall perfrom cash calculations with the population in cash form in case of sales of goods, performance of works and rendering services only using online of KKM;

action of this Item does not extend to separate categories of the legal entities and physical persons having the right according to the legislation to perfrom cash cash calculations without application of KKM owing to specifics of the activities and also performing business activity in the remote and remote settlements which are not covered by networks of telecommunications;

sales of goods, performance of works and rendering services by legal entities and physical persons without application online of KKM after the terms established by this Item of the resolution is considered as violation of procedure for application of cash registers, with accountability in the procedure established by the legislation.

4. To provide to the State Tax Committee of the Republic of Uzbekistan and its territorial authorities since May 1, 2018 in accordance with the established procedure registration, re-registration and removal from registration online of KKM of legal entities and physical persons in the cities and areas in the place of implementation of activities by them, including with use of possibility of remote rendering services through the world information Internet.

5. To the ministry of development of information technologies and communications of the Republic of Uzbekistan (Sh. H. Shermatov):

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