of November 26, 2002 No. 407
About measures for streamlining of registration and implementation of trading activity by legal entities and physical persons
For the purpose of standardization of requirements imposed in case of registration and implementation of trading activity to legal entities and physical persons the Cabinet of Ministers decides increases in economic and property responsibility of trade enterprises on trading activities:
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2. Determine that retail trade in the markets and in malls import consumer goods can be performed by the physical persons registered in accordance with the established procedure as the individual entrepreneurs without formation of legal entity delivering the goods intended for business activity in the presence of the cargo customs declaration which is drawn up in the "release in free circulation" mode, certificates of conformity, payment of the corresponding obligatory payments.
At the same time import of import consumer goods and their customs clearance it shall be made by physical person the individual entrepreneur.
The individual entrepreneurs performing retail trading activity shall record the income and commodity transactions in accordance with the established procedure.
To the Ministry of Finance, the Ministry of macroeconomic and statistics, the State Tax Committee of the Republic of Uzbekistan in decade time to develop and in accordance with the established procedure to approve the Accounting treatment for the income and commodity transactions by the individual entrepreneurs performing trading activity.
3. Approve Regulations on procedure of wholesale and retail trading activity according to appendix.
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5. To provide to Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas, cities and areas till January 1, 2003 re-registration of the legal entities and physical persons which are engaged in trading activity, reduction of their documents and renewal of allowing certificates on the right of implementation of trading activity in strict compliance with requirements of this resolution.
6. To the Ministry of Justice of the Republic of Uzbekistan together with the interested ministries and departments in ten-day time to make in the Cabinet of Ministers offers on the changes and amendments in the current legislation following from this resolution.
7. To impose control over the implementation of this resolution on deputy prime ministers of the Republic of Uzbekistan Azimov R. S. and Usmanov M. Z.
Chairman of the Cabinet of Ministers
to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 26, 2002 No. 407
1. This Provision is developed for the purpose of ensuring single approaches and requirements to the business entities who are engaged in trading activity and regulates procedure of wholesale and retail trade by legal entities, and also procedure of retail trade by physical persons.
2. The basic concepts and determinations used in this Provision:
the market is the property complex acting on the permanent or temporary basis in the places determined by Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent, and intended for implementation of trading activity on statutory rules, which received in accordance with the established procedure such status;
wholesale trade - realization of the purchased goods in non-cash form of calculations for commercial use or for own production and economic needs;
retail trade - implementation of activities in the field of trade, providing sales of goods by the piece or in small amounts in cash to the population for final consumption, without its right to use for commercial purposes;
stationary retail outlet - the object (the building, construction) on the public authorities which are taken away by the decision on places the parcels of land constructed according to the design estimates approved in accordance with the established procedure in bodies of Gosarkhitektstroy of the Republic of Uzbekistan, meeting regulations and the requirements of sanitation and fire safety, having trade floor, trading equipment and rooms for storage, sorting and packing of goods, and also equipped with cash registers.
3. The business entities registered as legal entities can be engaged in wholesale trade.
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10. Wholesale of goods can be enabled based on the signed agreements with carrying out settlement in cash form or via bank transfer, including with use of settlement terminals on payment acceptance according to plastic cards. At the same time it is allowed to make calculations cash within one agreement in the amount to the 100-fold size of basic settlement size established in the republic with use of cash registers.
11. In case of wholesale to the legal entities who are engaged in retail trade the reference of body of the State Tax Service in place of registration of the buyer about availability of stationary outlet and registration of cash register shall be attached to the agreement.
In case of sales of goods in small lots to the physical persons who are engaged in retail trade through stationary outlets the reference of body of the State Tax Service in place of registration of the buyer about availability of stationary outlet and registration of cash register shall be attached to the agreement.
Application to the agreement of the reference of body of the State Tax Service in place of registration of the buyer (customer) about availability of stationary outlet and registration of cash register is not demanded in case of sales of goods wholesale and in small lots in the form of electronic commerce to physical persons, and also the legal entities who are engaged in retail trade.
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Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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