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The document ceased to be valid according to Item 5 of the Order of the Government of the Republic of Tajikistan of October 9, 2021 No. 432

Registered by

Ministry of Justice

Republic of Tajikistan

On May 13, 2013 No. 316

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of May 2, 2013 No. 210

 Procedure for application of cash registers with fiscal memory (including in case of transaction with payment cards and barcodes), technical requirements to cash registers with fiscal (control) memory, and also requirements to computer system on control of mobile services and electronic services

(as amended of the Order of the Government of the Republic of Tajikistan of 25.02.2017 No. 102)

According to article 38 of the Tax Code "The Republic of Tajikistan and articles 51 of the Law of "Republic of Tajikistan" about regulatory legal acts", the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for application control - cash registers with fiscal memory (including in case of transaction by payment cards and stroke - codes), technical requirements to control - to cash registers with fiscal (control) memory, and also requirements to computer system on control of mobile services and electronic services (are attached).

3. Enact this resolution after its official publication.

Prime Minister of the Republic of Tajikistan

Emomalii Rahmon

 

Approved by the Order of the Government of the Republic of Tajikistan of May 2, 2013, No. 210

Procedure for application of cash registers with fiscal memory (including in case of transaction with payment cards and barcodes), technical requirements to cash registers with fiscal (control) memory, and also requirements to computer system on control of mobile services and electronic services

1. General provisions

1. This Procedure establishes rules of application control - cash registers with fiscal memory (including in case of transaction with payment cards and barcodes), technical requirements to cash registers with fiscal (control) memory, and also requirements to computer system on control of mobile services and electronic services.

2. For the purposes of this Procedure the following basic concepts are used:

- control - cash registers with information (fiscal) memory (further - KKM) with electronic sending devices - electronic devices with the block of fiscal memory and (or) the computer systems from fiscal memory used for record of cash calculations in case of sales of goods and rendering services, the providing on the shift basis not adjusted registration and long-term storage of information irrespective of electric power availability;

- The state register of control cash registers is the list of KKM which use is authorized to legal entities and individual entrepreneurs in case of sales of goods, performance of works and (or) rendering services in case of cash cash calculations in the territory of the Republic of Tajikistan;

- The book of registration of cash - register of turnover on a shift basis of cash, the sales receipts introduced in indicators of information (fiscal) memory of KKM in the form approved according to appendix 4 of this Procedure;

- The book of accounting of receipts and other documents with the strict reporting - the magazine for accounting of receipts and other documents with the strict reporting, in the form approved according to appendix 5 of this Procedure;

- cash register receipts - source reporting document created electronically and (or) printed using KKM, confirming implementation of cash cash calculation between the seller (at the time of sale of goods, performance of works, rendering services) and the buyer (client);

- completion of the working day is completion of operating mode of the taxpayer;

- cash cash calculations - the calculations perfromed with use of cash, cards upon purchase of goods, performance of works and rendering services;

- seal of tax authority - type of protection against unauthorized opening of the KKM body;

- The book of registration of KKM - the accounting document confirming the fact of registration or removal from accounting of KKM in tax authority;

- the terminal of automatic servicing (further - the terminal) - the program and technical electronic equipment for acceptance and storage of cash of clients of users of services, including for money transfer by cash and non-cash method the provided to the utility organizations, mobile operator, the Internet and other payments. These terminals before installation on service points, shall be supplied with KKM registered in the State register;

- the receipt and (or) the sales receipt - source accounting document which type is approved by the Ministry of Finance of the Republic of Tajikistan, the confirming fact of implementation of cash cash calculation between the buyer and the seller and KKM used in cases of defect or lack of the electric power;

- the vending machine - the electronic and mechanical device enabling sales of goods by means of acceptance of cash in the automatic mode;

- reporting memory - the report on change in information (fiscal) memory of KKM for certain period;

- information (fiscal) memory - complex of software as a part of KKM providing not adjusted registration on a shift basis and non-volatile long-term storage of final information on the made cash calculations;

- information (fiscal) sign - the special symbol reflected in the control checks confirming fiscal memory of KKM;

- POS - systems enters the system unit, the fiscal registrar, the monitor for the cashier, strongbox, the card reader, the programmable keyboard, barcode scanner and the display of the buyer;

- control tapes are the copies of checks and other documents confirming the amounts of the accepted money;

The payment card - the payment instrument giving to the card owner opportunity of cashless payment of goods or services and also receipts of cash in Items of issue of cash or ATMs;

- fiscal data - information on cash cash calculations fixed on control paper tape and in information (fiscal) memory;

- The centers of maintenance (further - TsTO) - the legal entity preparing KKM for use and performing them technical repair servicing together with tax authority of the Republic of Tajikistan (further - authorized state body), based on the relevant agreement.

- the electronic sending device (dalee-EPU) - the device for KKM used for the purpose of transfer of data on cash calculations for telecommunication channels in data-processing center of authorized state body;

- the fiscal server - the software performing financial monitoring of transactions for subjects of this system. Payment agents, service providers and fiscal bodies act as participants of system.

3. Provisions of this Procedure are not applied to the following taxpayers:

a) individual entrepreneurs (except for realizing excise goods) which:

- perform activities on the basis of the patent;

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