RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of April 8, 2022 No. 193

About measures for implementation of cash registers

For the purpose of ensuring enhancement of application of cash registers within implementation of electronic system of fiskalization of tax procedures and development of system of tax administration by results of the carried-out pilot project, according to article 128 of the Tax Code of the Kyrgyz Republic, Articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Approve:

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

2) 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;

3) the Procedure for issue of the technical conclusion to cash registers and forming of the register of cash registers according to appendix 3;

4) Standard service regulations of cash registers according to appendix 4;

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

6) Requirements to the centers of maintenance of cash registers according to appendix 6.

2. Determine that:

1) since December 31, 2022 in the territory of the Kyrgyz Republic the cash registers which are not conforming to Technical requirements to cash registers with function of work with the fiscal module approved by authorized tax authority, except as specified their re-registration and/or repair are not subject to registration;

2) 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 which are not conforming to Technical requirements to cash registers with function of work with the fiscal module approved by authorized tax authority have the right to apply them till March 1, 2023;

3) requirements to cash registers and subject on accomplishment of cash settlement transactions with type of calculation, such as advance payment (advance payment) and post-payment (credit), becomes effective since April 1, 2023;

4) completion dates of requirements about obligatory ensuring display in cash register receipts and transfer to authorized tax authority in real time of information on codes of means of identification of goods (marking of goods) becomes effective since April 1, 2023;

5) the cash registers registered in the automated information system of authorized tax authority within implementation of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About pilot project of system of administration of cash registers" of August 27, 2021 No. 156, are subject to application by subjects without passing of the procedure of compliance to technical requirements to cash registers since January 1, 2022. At the same time models of these cash registers, except for cash registers which owner is the authorized tax authority before realization to the subject or the other person for subsequent its realization to the subject, shall undergo the procedure of compliance to technical requirements to the cash registers approved by authorized tax authority;

6) program cash registers which owner is the authorized tax authority registered in the automated information system of authorized tax authority since January 1, 2022, are subject to application by subjects without passing of the procedure of compliance to technical requirements to cash registers;

7) during the implementing of trading activities or performance of works and rendering services it is forbidden to provide to the buyer (client) the sales receipts which are printed out with use of the software and/or the hardware and software systems intended for automation of activities of the subject without issue of the control cash register receipt.

3. To the State Tax Service under the Ministry of Finance of the Kyrgyz Republic:

To approve 1) Technical to requirements to cash registers with function of work with the fiscal module;

2) together with the Ministry of digital development of the Kyrgyz Republic to take measures for receipt of the technical conclusion about compliance to technical requirements to the cash registers approved by authorized tax authority on program cash register which owner is the authorized tax authority;

3) 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 cash registers registered in the automated information system of authorized tax authority and used by subjects;

4) together with the Ministry of digital development of the Kyrgyz Republic to provide in accordance with the established procedure protection and safety of technologies of operation of fiscal modules and cash registers which owner is the authorized tax authority.

4. To service of regulation and supervision of the financial market under the Ministry of Economy and Trade of the Kyrgyz Republic together with the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic to take measures for the transfer of pawnshops to execution of mortgage tickets in the form of the electronic document.

5. To the Ministry of Finance of the Kyrgyz Republic, the Ministry of digital development of the Kyrgyz Republic, the State committee of homeland security of the Kyrgyz Republic and the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic to take necessary measures for implementation of this resolution.

6. To the Ministry of Justice of the Kyrgyz Republic together with the State Tax Administration under the Ministry of Finance of the Kyrgyz Republic to integrate the automated information system "Electronic Notariate" with the automated information system of authorized tax authority for the purpose of data transmission about the amounts of the state fee and money received for given qualified legal aid when making notarial actions.

7. Bring in the order of the Government of the Kyrgyz Republic "About questions of lombard activities" of June 8, 2017 No. 353 the following change:

in the Regulations on the minimum requirements to the organization of activities of pawnshops in the territory of the Kyrgyz Republic approved by the above-stated resolution:

add with Item 5-1 of the following content:

"5-1. The pawnshop shall register mortgage tickets in the tax authority according to the procedure determined by authorized tax authority.".

8. Introduce in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 59, of 85, of 127, of 130, of 131, of 329, 414 and 415 Tax codes of the Kyrgyz Republic" of February 24, 2022 No. 95 the following changes:

1) according to the procedure of carrying out and registration of materials of raid tax control, approved by the above-stated resolution:

to add Item 20 after the words "in cash desk it is more" with words of "one settlement indicator";

2) according to the procedure of carrying out control purchase, approved by the above-stated resolution:

to add Item 17 after the words "in cash desk it is more" with words of "one settlement indicator".

9. Recognize invalid:

1) 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;

2) 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;

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