Ministry of Justice
Republic of Uzbekistan
On January 14, 2004 No. 1297
of December 23, 2003 No. 131
About approval of the Regulations on documents and document flow in financial accounting
Based on the Law of the Republic of Uzbekistan "About financial accounting" and according to the Regulations on the Ministry of Finance of the Republic of Uzbekistan approved the President of the Republic of Uzbekistan of March 18, 2017 No. PP-2847, I order:
1. Approve the enclosed Regulations on documents and document flow in financial accounting.
3. With entry into force of this order the Regulations on documents and document flow in financial accounting approved by the Ministry of Finance of the USSR on July 29, 1983 No. 105, are not applied in the territory of the Republic of Uzbekistan.
Approved by the Order of the Ministry of Finance of the Republic of Uzbekistan of December 23, 2003 No. 131
This Provision is developed based on the Law of the Republic of Uzbekistan "About financial accounting" and establishes single procedure for creation, acceptance, storage and reflection of documents in financial accounting, and also document flow procedure.
1. Action of this provision extends to all companies, the organizations and organizations of the Republic of Uzbekistan (except for banks and other credit institutions) (further - the companies).
2. All economic activities performed by the companies shall be drawn up by supporting documents. These documents serve as source accounting documents based on which financial accounting is kept.
3. In the presence of the appropriate technical means it is allowed to create source documents and registers with use of services of information systems and information technologies. At the same time requirements of this provision and other regulatory legal acts shall be observed.
4. The source documents and registers created with use of technical means and services of information systems and information technologies are applied in financial accounting in the presence of the corresponding obligatory details. In case of storage of electronic documents the possibility of access to them and provision of their copies on paper shall be provided.
5. In the conditions of financial accounting automation details of source documents can be fixed in the form of codes. At the same time the source document and the register created electronically shall be confirmed by the digital signature of person responsible for correctness of creation of the document according to the legislation on the digital signature.
6. Source documents shall have the following obligatory details:
a) name of the company;
b) name and document number, date and place of its creation;
c) the name, content and quantitative measurement of economic activity with indication of units of measure (in natural and monetary value);
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