of June 4, 2021 No. PP-5136
About measures for implementation of information technologies in exit trading activity and support of the subjects of entrepreneurship who are engaged in retail trading activity by means of vending machines
For the purpose of regulation of exit and retail trading activity by means of vending machines, broad involvement of entrepreneurs to such types of activity, and also creation of conveniences to acquisition by the population of necessary goods by more widespread introduction of modern information technologies in exit trading activity:
1. Establish since December 1, 2021 procedure according to which:
the exit trading activity is performed by subjects of entrepreneurship by registration of exit shopping facilities in the automated information system "To — SAVDO" (further - AIS "To — SAVDO") electronically. At the same time the registration fee is not levied from subjects of entrepreneurship;
places of exit trade (except for belonging to private owners) are implemented at electronic auction through AIS "To — SAVDO" according to schemes of placement of objects of exit trade.
2. Determine that:
the starting price of auction is established in the amount of the land tax on the parcel of land in the respective area (city). At the same time 80 percent of the money which arrived from realization through auction are transferred into local budgets of the respective areas (cities), 20 percent - on the special settlement account of the State Tax Committee;
after complete payment by the winner of auction of cost of the exit trade place to it through AIS "To — SAVDO" in automatic procedure the certificate with the put QR code is granted and it acquires right to use by this place within 36 months. At the same time the conclusion of the agreement on use of the exit trade place is not required.
3. To employees of bodies of the State Tax Service in case of primary identification of implementation by subjects of entrepreneurship or citizens of exit trading activity without registration in AIS "To — SAVDO" to carry out necessary explanatory work about need of implementation of retail trading activity with registration to AIS "To — SAVDO", and also to give them practical help in registration passing.
4. Determine that for the purpose of further support of the subjects of entrepreneurship performing sales activity of goods and (or) to rendering services by means of vending machines:
the requirement of compulsory use of the control and cash equipment for vending machines is not applied;
legal entities, irrespective of type of the goods realized by them and (or) the rendered services, engaged in such activities, are recognized taxpayers in the field of retail trade.
5. To the Cabinet of Ministers in two weeks to make the government decision determining procedure of exit trade, including retail trading activity by means of vending machines.
6. To the State Tax Committee together with the interested departments to make in the Cabinet of Ministers offers on the changes and amendments in the legislation following from this resolution in a month.
7. Assign to the chairman of the State Tax Committee Sh. D. Kudbiyev the personal responsibility for the effective organization of execution of this resolution.
To impose discussion and control of course of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan D. A. Kuchkarov.
President of the Republic of Uzbekistan
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