ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of April 28, 1998 No. 474

About application of cash registers with fiscal memory in case of payments with cash

For the purpose of ensuring accomplishment of provisions of the Tax code No. 1163-XIII of April 24, 1997 and the Marine life protection act of the rights of consumers No. 105-XV of March 13, 2003.

1. Oblige taxpayers to whom according to the current legislation the obligation of conducting financial accounting is assigned to perfrom cash cash calculations using cash registers with fiscal memory.

Permit the economic agents having the cash registers without fiscal memory registered in the State Tax Administration perform their replacement till December 31, 2000 with reference of not depreciable amount to deductions (costs) along with implementation of the new cash registers with fiscal memory registered in accordance with the established procedure.

2. Approve:

Regulations on the Unified register of cash registers (appendix No. 2);

Regulations on the Interdepartmental commission on cash registers (appendix No. 3);

Staff of the Interdepartmental commission on cash registers (appendix No. 4);

Regulations on application of cash registers when implementing cash cash calculations (appendix No. 5).

3. To the Ministry of Finance to develop and approve regulations on order of registration and control of use of cash registers in a month.

4. To industry ministry and trade, to the Ministry of Finance, Department of standards, metrology and technical supervision to make changes in a month and to submit the Interdepartmental commission on cash registers for approval:

technical requirements to cash registers, including with fiscal memory;

regulations on method of operation of cash registers with fiscal memory.

5. Assign to the State Tax Administration obligation on centralized production of protective seals (seal of the supplier and seal of the State Tax Administration) in the form of self-adhesive labels with protection elements, series and number which will be used for sealing of cash registers. Production of protective seals will be performed by the producer selected on the basis of the tender by request of the State Tax Administration.

Provide to the State Tax Service registration, accounting, storage and issue of protective seals (tax seal) to the State Tax Administration and suppliers of cash registers (seal of the supplier). Production of seals of the State Tax Administration and seals of the supplier will be performed according to the preorder of suppliers of cash registers for a fee, on selling price of the producer and is exclusive signed by the managing director or person authorized by it, upon presentation of the power of attorney and the registration certificate of the company.

Determine what is on January 1, 2007 deadline of implementation of protective seals.

6. Begin in 2008 process of implementation of cash registers with fiscal memory and the built-in GPRS modem (General Packet Radio Service) which provides packet transmission of GSM (Global System Mobile) this on radio channels when implementing cash cash calculations.

The interdepartmental commission on cash registers to make necessary changes and additions to technical requirements to cash registers.

Oblige the licensed banks, exchange currency cashes and legal entities who are rendering hotel services and having the license of National Bank of Moldova for implementation of activities for cash currency exchange with physical persons, equip each window in which the corresponding transactions on currency exchange, till May 1, 2009 by cash registers with fiscal memory and GPRS communication are performed. They are also granted the right to use and others is equivalent the functioning technologies (fixed/mobile communication).

Recommend to the State Tax Administration to exercise monitoring and supervision of implementation of various technologies of data transmission in the field of cash cash calculations.

6-1. Areas of implementation of technology of data transmission through the fixed / mobile networks (GSM/GPRS/EDGE technologies or other technologies) when implementing cash cash calculations are established by the Ministry of Finance, at the same time receipts/payments from activities for cash currency exchange to physical persons, from gamblings, transportation of passengers in the mode of taxi, retail sale of oil products and the liquefied gas and from other types of business activity are priority.

Deadlines in which structural divisions of the respective areas will implement cash registers with fiscal memory and connection of GSM/GPRS/EDGE or other technologies affirm the Interdepartmental commission on cash registers.

7. To industry ministry and trade:

in coordination with Department of standards, metrology and technical supervision within one year to develop the National standard of the Republic of Moldova "Cash registers. Technical requirements";

during 1998 to study possibilities of production in the country of series of cash registers with fiscal memory.

8. Assign to the Interdepartmental commission on cash registers coordination of actions of the central and local authorities of public management on the organization of implementation of cash registers, and also the solution of the interdepartmental problems connected with it.

Grant the right to the Interdepartmental commission on cash registers to require and receive information concerning use of cash registers from the central and local authorities of public management.

9. The interdepartmental commission on cash registers, the central and local authorities of public management to take necessary measures for ensuring accomplishment of this resolution.

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