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IT IS REGISTERED

Ministry adalat

Turkmenistan

04.07.2006 No. 391

Approved by the order of the deputy minister of economy and finance of Turkmenistan of June 5, 2006 No. 54

Service regulations of control cash registers

 

It is approved the Minister of Trade and consumer state cooperation of Turkmenistan

of June 5, 2006

It is approved the Chief Glavnoy

Tax Service of Turkmenistan

of June 5, 2006

1. General provisions

1. The present of the Service regulation of control cash registers (further - Rules) are developed according to the resolution of the President of Turkmenistan from 23 Nowruz of 2006 No. 7824 "About implementation in Turkmenistan of single bank software and creation of national payment card system".

Cash calculations with the population (including with use of payment cards) when implementing trading activities or rendering services are made by all organizations, the companies, organizations, their branches, and also the physical persons registered as individual entrepreneurs with obligatory use of control cash registers.

The list of types of activity which legal entities and individual entrepreneurs in cash and with use of payment cards without use of control cash registers can perform affirms the vice-chairman of the Cabinet of Ministers of Turkmenistan.

Legal entities and individual entrepreneurs in the activities can apply only those types of control cash registers which are entered in the State register.

Distribution and repair of control cash registers (including commissioning, maintenance) can be made by persons having the license for implementation of this type of activity.

The legal entities and individual entrepreneurs using control cash registers in the activities shall register in accordance with the established procedure them in bodies of the State Tax Administration of Turkmenistan.

Control of completeness of accounting by legal entities and individual entrepreneurs of revenue received by cash is performed by bodies of the State Tax Administration of Turkmenistan.

2. Service regulations of control cash registers

2. On the control cash register persons who completed training course of work with specific type of the control cash register, the these rules having the certificate of training and studied are allowed to work. The agreement on financial responsibility is signed with persons allowed to work.

3. On each control cash register there is the serial number (on the marking plate) which surely is specified in all documents relating to this device (the cash register receipt, the balance sheet, the passport, the book of the cash desk operator, etc.), and also in the documents reflecting movement of the control cash register (sending to repair, transfer to other person, etc.).

4. The control cash register shall have the passport in which data on input of the device in operation, average and capital repairs are entered. In the passport details of the legal entity (surname, name and middle name of the individual entrepreneur) are specified. In case of loss of the passport the duplicate is issued by the company which implemented or serving this control cash register.

5. Transfer of the control cash register to workshop is also back made for repair with execution of the act (appendix No. 1) in which indications Z reports are fixed. The corresponding mark about it becomes in the Book of the cash desk operator at the end of record in day. Together with the device also its passport in which the corresponding entry is made is transferred.

6. In case of failure of the control cash register or temporary electricity outage to perform accounting of trade revenue with use of sales receipts in the established form no more than 3 days. Sales receipts shall be without fail produced by typographical method and contain the following obligatory details:

* number of the sales receipt;

* full name of the legal entity (surname, initials of the individual entrepreneur);

* address of location of the place of trade (rendering services);

* individual tax number;

* goods sale date (rendering services);

* the name, quantity, the price and the amount of each sold goods;

* the amount of all sold goods;

* tax rate on value added and tax amount;

* surname and initials of the seller who drew up sale of goods and its signature;

* back of the sales receipt, with indication of number of the sales receipt, date and sales amount, the name of the sold goods.

The sample of the sales receipt applied to payments with cash is applied (appendix No. 2). Sales receipts are subject to registration in the State Tax Service, in place of registration of the control cash register in the magazine of registration of sales receipts (appendix No. 3). At the same time on sales receipts the stamp of the State Tax Service is put.

The head of the legal entity or his deputy, the manager on duty (individual entrepreneur) in all cases of failure of the control cash register shall notify immediately the State Tax Service in place of registration of the device and the organization with which the contract for maintenance and repair of the control cash register is signed.

3. Preparation of control cash registers for work

7. Commissioning of new devices is made by the representative of the organization performing maintenance and repair of this type of control and cash

devices. The representative of such organization (the mechanic, the programmer) shall have the certificate on the right of maintenance and repair of devices of this type and to show it to management of the legal entity (individual entrepreneur).

8. At input of control cash registers in operation there shall be cashiers as responsible persons.

9. The representative (the mechanic, the programmer) of the organization performing maintenance and repair makes serviceability check, approbation of the control cash register in work and draws up transfer it in operation, filling in all data in the manufacturer's certificate of origin. The mechanic (programmer) shall seal up the control cash register after installation.

10. Before turning on of the control cash register in action the lock shall be closed, and the key is stored at the head (or other authorized worker) the legal entity (individual entrepreneur).

11. On each control cash register the Book of the cash desk operator is created (appendix No. 4) which shall be strung together, numbered and ratified the inspector of Tax Service, the head and the chief (senior) accountant of the legal entity (or the individual entrepreneur) and seal.

All entries in the book are made in chronological procedure by ink, without blots. When entering into the book of corrections they shall make a reservation and be assured by signatures of the cash desk operator, head and chief (senior) accountant of the legal entity (or the individual entrepreneur) with indication of date of correction.

12. The passport of the control cash register, the Book of the cash desk operator, acts and other documents are stored at the head of the legal entity (individual entrepreneur), his deputy or the chief (senior) accountant.

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