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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of June 24, 2020 No. 356

About measures for implementation of electronic system of fiskalization of tax procedures

(as amended on 22-01-2021)

For the purpose of ensuring enhancement of application of cash registers within implementation of electronic system of fiskalization of tax procedures, according to articles 4 and 109 of the Tax Code of the Kyrgyz Republic the Government of the Kyrgyz Republic decides:

1. Approve:

- Order of registration and applications of cash registers according to appendix 1;

- The list of subjects which owing to specifics of the activities or features of the location can perfrom cash calculations without application of cash registers, according to appendix 2;

- Technical requirements to cash registers and requirements to the centers of maintenance of cash registers according to appendix 3;

- Procedure for issue of the technical conclusion to cash registers and forming of the register of cash registers according to appendix 4;

- Requirements to the operator of fiscal data according to appendix 5;

- Standard service regulations of cash registers according to appendix 6;

- The schedule of transition and application by subjects of cash registers within implementation of electronic system of fiskalization of tax procedures according to appendix 7.

2. Bring in the order of the Government of the Kyrgyz Republic "About measures for implementation of electronic system of fiskalization of tax procedures" of December 17, 2019 No. 691 the following changes:

1) Items 1, 9 and 10 to recognize invalid;

To exclude 2) in Item 11 of the word "except for subitems 3 and 4 of Item 1 of this resolution which become effective since July 1, 2020".

3. To the state committee of information technologies and communication of the Kyrgyz Republic together with the State Tax Administration under the Government of the Kyrgyz Republic and the Ministry of Economics of the Kyrgyz Republic to take necessary measures for implementation of this resolution.

4. To the State Tax Service under the Government of the Kyrgyz Republic to create the temporary register of cash registers valid up to December 31, 2022 and to include in it, without procedure of passing of compliance to technical requirements to cash registers, the models of cash registers with function of transfer of fiscal data in real time registered in the automated information system of authorized tax authority and used by subjects.

5. Determine that:

1) since April 1, 2021 in the territory of the Kyrgyz Republic the cash registers which are not conforming to Technical requirements to cash registers and requirements to the centers of maintenance of cash registers approved by this resolution are not subject to registration;

2) the subjects using the old samples of cash registers without function of transfer of fiscal data in real time registered in tax authorities have the right to their application till April 1, 2021 only on condition of their serviceability;

3) the subjects which registered in the automated information system of authorized tax authority and the using cash registers with function of transfer of fiscal data in real time have the right to apply them before the expiration of terms of transition and under the conditions established by the schedule approved by Item 1 of this resolution;

4) requirements to the subject on accomplishment of cash settlement transactions, such as advance payment (advance payment) and post-payment (credit) in case of cash settlings with buyers or clients using cash registers, becomes effective since April 1, 2021.

6. Declare invalid:

1) since July 1, 2020:

- Item 1 of the order of the Government of the Kyrgyz Republic "About approval of the State register of the cash registers resolved to use in the territory of the Kyrgyz Republic, and Rules of its forming" of December 29, 2009 No. 817;

- the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of the State register of the cash registers resolved to use in the territory of the Kyrgyz Republic, and Rules of its forming" of December 29, 2009 No. 817" of April 18, 2014 to No. 226;

- the order of the Government of the Kyrgyz Republic "About entering of amendment into the order of the Government of the Kyrgyz Republic "About approval of the State register of the cash registers resolved to use in the territory of the Kyrgyz Republic, and Rules of its forming" of December 29, 2009 No. 817" of November 26, 2015 to No. 806;

- Item 2 of the resolution of Provisional Government of the Kyrgyz Republic "About approval of Technical requirements to models of the cash registers resolved to use in the territory of the Kyrgyz Republic" of July 6, 2010 No. 116;

- Item 2 of the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of April 17, 2013 No. 203;

- the order of the Government of the Kyrgyz Republic "About modification and amendments in the order of the Government of the Kyrgyz Republic "About approval of the State register of the cash registers resolved to use in the territory of the Kyrgyz Republic, and Rules of its forming" of December 29, 2009 No. 817" of July 8, 2016 to No. 378;

2) since December 31, 2022:

- the order of the Government of the Kyrgyz Republic "About measures for implementation of the mechanism of application of cash registers with data transmission function online" of June 15, 2016 No. 324;

- the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About measures for implementation of the mechanism of application of cash registers with data transmission function online" of June 15, 2016 No. 324" of November 29, 2016 No. 633;

- the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About measures for implementation of the mechanism of application of cash registers with data transmission function online" of June 15, 2016 No. 324" of May 4, 2017 No. 252;

- the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About measures for implementation of the mechanism of application of cash registers with data transmission function online" of June 15, 2016 No. 324" of July 16, 2018 No. 324;

- Item 2 of the order of the Government of the Kyrgyz Republic "About measures for implementation of electronic system of fiskalization of tax procedures" of December 17, 2019 No. 691.

7. To impose control of execution of this resolution on department of financial and credit policy and department of digital transformation of Government office of the Kyrgyz Republic.

8. This resolution becomes effective after seven days from the date of official publication.

Prime Minister of the Kyrgyz Republic

K. Boronov

Appendix 1

to the Order of the Government of the Kyrgyz Republic of June 24, 2020 No. 356

Order of registration and applications of cash registers

1. General provisions

1. This Procedure is developed according to part 5 of article 109 of the Tax Code of the Kyrgyz Republic (further - the Tax code) and determines operations procedure of the subjects implementing and/or serving cash registers (further - KKM), and subjects in case of registration of KKM in tax authorities, and also establishes general procedure for application of KKM during the implementing of trading activities or performance of works and rendering services by means of cash and electronic money, payment cash cards and other payment instruments in the territory of the Kyrgyz Republic.

2. In this Procedure the following concepts and terms are used:

1) the operator of fiscal data (further - OFD) - the organization providing technical process of collection and data transmission only to protected authorized tax authority or the operator of national system of marking and traceability of the marked goods.

For the purpose of this Procedure as OFD the organization rendering services to the subject and the centers of maintenance of KKM (further - TsTO) on integration of KKM with information system OFD for implementation of collection and the subsequent transfer of fiscal data in real time in protected authorized tax authority according to the procedure approved by authorized tax authority is recognized;

2) the subject - the physical person, the individual entrepreneur, the organization, separate division, permanent organization which are performing economic activity irrespective of their form of business, type of activity, subordination and pattern of ownership and/or having the taxation objects.

Other concepts and terms used in this Procedure are applied in the value determined by the tax and bank law of the Kyrgyz Republic and the legislation of the Kyrgyz Republic in the sphere of regulation of trading activity and consumer protection.

2. Application of cash registers

3. Subjects perform activities using KKM according to the Tax code. At the same time, KKM shall be registered in the automated information system of authorized tax authority (further - AIS) prior to activities implementation.

4. KKM is applied in case of the cash settlings with buyers or clients performed by means of cash/electronic money, bank payment cards and other payment instruments with accomplishment of the following cash settlement transactions:

- sale or purchase;

- advance payment (advance payment);

- closing of advance payment (advance payment);

- post-payment (credit);

- closing of post-payment (credit);

- return of sale, purchase, advance payment (advance payment) and post-payment (credit).

5. Transactions of sales and purchases are performed in cases when payment for goods, services and works is made completely on the place and in date of transmission of goods to the buyer, rendering services or performance of works to the client. The purchase transaction is performed when making exchange transactions with cash foreign currency, in case of acceptance (purchase) from the population of glassware, utilizable raw materials, scrap metal, agricultural products and other goods for the subsequent sale or conversion.

6. Transaction of advance payment (advance payment) is performed in cases when payment for goods, service or work is made fully or partially before transfer of goods to the buyer, rendering services or performance of works to the client (advance payment).

7. Transaction of closing of advance payment (advance payment) is performed with indication of sequence number of the check on which the advance payment (advance payment), in cases of complete transfer of goods to the buyer, rendering services or performance of works to the client under earlier signed agreements (the public agreement) of purchase and sale, rendering services or performance of works was drawn up.

8. Transaction post-payment (credit) is performed in cases when payment for goods, service or work is made through certain time after transfer of goods to the buyer, rendering services or performance of works to the client (the subsequent payment).

9. Transaction of closing of post-payment (credit) is performed with indication of sequence number of the check on which post-payment (credit), in cases of complete payment by the buyer for goods, the client for the rendered service or the performed work on earlier signed agreements (the public agreement) of purchase and sale, rendering services or performance of works was drawn up.

10. Transaction return of sale, purchase, advance payment (advance payment) and post-payment (credit) is performed with indication of sequence number of the check on which return, in cases of agreement cancelation of purchase and sale, rendering services or performance of works with the buyer or the client according to the civil legislation of the Kyrgyz Republic was drawn up.

11. Cash calculations with the population without application of KKM are allowed to the subjects included in the List of the organizations and physical persons which owing to specifics of the activities or features of the location can perfrom cash calculations with the population without application of KKM approved by the Government of the Kyrgyz Republic.

12. In the territory of the Kyrgyz Republic only those KKM which models are entered in the register of the cash registers permitted to use in the territory of the Kyrgyz Republic (further - the register of KKM) are allowed to registration and application by subjects.

13. In vending (vending) machines and automatic machines of rendering services KKM with possibility of forming and issue of the control cash register receipt in paper form and/or in the type suitable for automatic reading shall be established.

14. Are not allowed to application of KKM:

- KKM excluded from the register;

- not registered in AIS;

- in non-operational condition;

- undergone technical, including program, changes without passing of the procedure of compliance to technical requirements to KKM, according to the procedure, established by the Government of the Kyrgyz Republic;

- working in not fiscal mode.

Non-execution by subjects of this Item is equated to non-use of KKM.

15. Hardware and software systems with function of remote connection to KKM and issues of copies of control cash register receipts to buyers or clients with use of such complexes, without passing of the procedure of compliance to technical requirements to KKM approved by the Government of the Kyrgyz Republic and without entering into the register of KKM are not allowed to application.

16. Is considered defective KKM which:

Does not carry out 1) or carries out transactions with mistakes, does not print, prints illegibly or not completely prints the cash register receipts and reports provided by the technical requirements to KKM approved by the Government of the Kyrgyz Republic;

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