RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, BOARD OF CENTRAL BANK OF THE REPUBLIC OF UZBEKISTAN, UZBEK COMMUNICATION AGENCY AND INFORMATIZATION

of March 10, 2008 No. 22, on March 10 200/8 years No. 301-B, 10 of March, 2008 No. 10-8/719

About approval of the Regulations on procedure of transactions from special on-demand deposit accounts of Uzbekiston of Pochtasa open joint stock company and their reflection in financial accounting

According to the Laws of the Republic of Uzbekistan "About mail service" and "About financial accounting", the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of July 19, 2004 N 339 "About enhancement of activities in the sphere of mail service" the Ministry of Finance of the Republic of Uzbekistan, Board of the Central bank of the Republic of Uzbekistan both the Uzbek communication agency and informatizations decide:

1. Approve the enclosed Regulations on procedure of transactions from special on-demand deposit accounts of Uzbekiston of Pochtasa open joint stock company and their reflection in financial accounting.

2. This resolution becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Approved by the Resolution of the Ministry of Finance, Board of the Central bank and Uzbek communication agency and informatization of March 10, 2008 No. No. 22, 301-B, 10-8/719

Regulations on procedure of transactions from special on-demand deposit accounts of Uzbekiston of Pochtasa open joint stock company and their reflection in financial accounting

This Provision according to the laws of the Republic of Uzbekistan "About the Central bank of the Republic of Uzbekistan", "About financial accounting", "About mail service" and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of July 19, 2004 N 339 "About enhancement of activities in the sphere of mail service" ("The collection of the legislation of the Republic of Uzbekistan", 2004, N 29, of the Art. 330) determines procedure of transactions from the special on-demand deposit accounts opened in banks to Uzbekiston of Pochtasa open joint stock company (further - JSC Uzbekiston pochtasi), to its regional organizations of mail service and objects of mail service (nodes of mail service, post offices) (further - structural divisions) and their reflections in financial accounting.

I. General provisions

1. Action of this provision extends to JSC Uzbekiston pochtasi and its structural divisions.

2. In this Provision the following basic concepts are applied:

the main on-demand deposit account - the on-demand deposit account opened by the banks serving JSC Uzbekiston pochtasi and its structural divisions intended for implementation of transactions on acceptance, transfer, transfer and issue of money on the current purposes which can be demanded at any time;

the retirement account - special deposit account 22610 "Pensions and social benefits paid by structural divisions of JSC Uzbekiston pochtasi, opened by the banks serving structural divisions of JSC Uzbekiston pochtasi, intended for implementation of transactions on acceptance, transfer, transfer and issue of money of the regional, city and district departments of social security intended for pension payment and social benefits;

the rewater account - special deposit account 22612 "Money transfers and subscription to periodicals by structural divisions of JSC Uzbekistan pochtasi, opened by the banks serving structural divisions of JSC Uzbekistan pochtasi, intended for calculations for translated transactions and for subscription to periodicals.

3. Treat translated transactions:

a) acceptance from physical persons and payment of money transfers to physical persons;

b) acceptance of money from physical persons in payment for use of municipal and other types of service, and also other payments and their transfer to destination;

c) acceptance from legal entities of socially important money transfers (the salary, financial support, the alimony, etc.) and payment to their physical persons.

4. The subscription to periodicals includes acceptance of cash and non-cash for payment of subscription to periodicals, their transfer and transfer to destination, and also return to subscribers of money.

5. The procedure for the taxation of income gained by JSC Uzbekistan pochtasi and its structural divisions as a result of implementation of transactions on subscription to periodicals on translated transactions, and also and social benefits is determined by delivery and pension payment by the legislation of the Republic of Uzbekistan.

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