of December 1, 2017 No. 481
About approval of the Regulations on permission of activities of the centers of technical support of cash registers with fiscal memory
For effective implementation of obligations of the State Tax Administration, in pursuance of item provisions 13) h (1) the Art. 133, the item 8) h (2) Art. 133 and Art. 144-1 of the Tax code No. 1163-XIII of April 24, 1997, and also for reduction in compliance with provisions of the Law on regulation of business activity by permission No. 160 of June 22, 2011 and the Order of the Government No. 141/2019 about use of the control and cash equipment when implementing calculations, PRIKAZYVAYU:
2. To head department of methodology of tax procedures to bring this order to the attention of all structural divisions of the State Tax Administration and to provide its publication in "Monitorul Oficial al Republicii Moldova".
3. Ceased to be valid according to the Order of the State Tax Administration of the Republic of Moldova of 01.04.2022 No. 139
4. To provide to managements of tax servicing of head department of tax servicing compliance of the services provided to TsTP KKM/FP in the field of installation, repair, maintenance of control and cash machines / fiscal printers, to the granted Certificates TsTP KKM/FP.
Director of the State Tax Administration
to the Order of the State Tax Administration of the Republic of Moldova of December 1, 2017 No. 481
1. The regulations on permission of activities of the centers of technical support of control and cash machines / fiscal printers (further - the Provision) are developed in pursuance of item provisions 13) h (1) the Art. 133, the item 8) h (2) Art. 133 and Art. 144-1 of the Tax code No. 1163-XIII of April 24, 1997, and also for reduction in compliance with provisions of the Law on regulation of business activity by permission No. 160 of June 22, 2011 and the Order of the Government No. 141/2019 about use of the control and cash equipment when implementing calculations.
2. In this Provision the used concepts mean:
the cash register with fiscal memory is the fiscal electronic device intended for registration of cash transactions (cash) and also storages, listings, enciphering and sending financial information for the server of the State Tax Administration which provides protection of working algorithms and data against unauthorized change;
the fiscal printer is the modular device working as a part of information system of registration of transaction of payment with cash and/or other payment instrument and performing function of cash register.
The unified register of the control and cash equipment (Unified register) is the register list which includes all information on the control and cash equipment or its elements approved for placement in the market of the Republic of Moldova.
the user of KKM/FP - the taxpayer, the party of economic activity, which according to tax
the legislation shall apply when implementing cash cash payments of KKM/FP;
KKM/FP producer - the local legal entity or the legal entity from other country who makes KKM/FP according to requirements of regulations and who guarantees functioning of KKM/FP with certain set of functional and technical characteristics;
the declaration of conformity - the written confirmation based on the decision made as a result of evaluating on which the producer or his authorized representative certifies that the goods conform to the established technical requirements;
the applicant of KKM/FP - the legal entity registered in accordance with the established procedure in the Republic of Moldova, who submitted the application and necessary documents for inclusion of the KKM/FP specific model in the Unified register;
the supplier of KKM/FP - the legal entity who in accordance with the established procedure achieved approval of the KKM/FP specific model;
the center of technical support of KKM/FP (further - TsTP KKM/FP) - the legal entity or sole proprietor company (individual entrepreneur) who in accordance with the established procedure acquired the right to implementation of activities for installation, repair and maintenance of KKM/FP;
seal of the supplier / Tax Service - protective seals in the form of the self-adhesive label with identification elements (including the name supplier / emblem of GNS) and protection against counterfeit which it is irreversible collapse (are deformed) in removal attempt,
on a centralized basis made by request of authorized body, used by the supplier/the State Tax Administration when sealing certain elements (including framework) KKM/FP;
sealing of KKM/FP - the procedure of installation of seal of the supplier and/or seal of Tax Service on the KKM/FP certain elements, including framework (for the purpose of protection against external unauthorized actions).
The registration certificate as the center of technical support for control and cash machines / fiscal printers (further - the certificate TsTP KKM/FP) - the allowing paper document or electronically by means of which the State Tax Administration confirms and/or allocates the applicant with number of the rights and obligations for the purpose of initiation, implementation and/or the termination of business activity or actions connected with it, on installation, repair and maintenance of KKM/FP;
abuse of regulations of operation of KKM/FP - the request of the user of KKM/FP for technical support to legal entities or physical persons which have no the Certificate TsTP KKM/FP for the KKM/FP/FP specific model, and also return of KKM/FP from repair without confirmatory record TsTP KKM/FP.
3. KKM/FP producer grants to the applicant on the basis of the agreement exclusive right on placement in the market of the Republic of Moldova KKM/FP of specific model and guarantees possibility of their use during all service life established in the regulating document which cannot be less than 5 years.
4. The applicant of KKM/FP who became the supplier of the KKM/FP specific model, delivering KKM/FP of this model on the market of the Republic of Moldova, shall provide their compliance to the model included in the Unified register of KKM/FP.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.