of October 23, 2014 No. 146
About approval of the Regulations on order of registration and control of use of cash registers
In pursuance of the Order of the Government No. 474 of April 28, 1998. "About application of cash registers with fiscal memory in case of payments with cash" (The official monitor of the Republic of Moldova, special release of April 15, 2008), with subsequent changes, PRIKAZYVAYU:
1. Approve in the new edition Regulations on order of registration and control of use of cash registers it (is applied).
2. Declare invalid the Regulations on order of registration and control of use of cash registers approved by the Ministry of Finance on July 17, 1998. (The official monitor of the Republic of Moldova, 1998, No. 109-110, of the p. III, the Art. 208), registered in the Ministry of Justice at No. 192 of February 6, 2001.
3. This order becomes effective from the date of the publication in the Official monitor of the Republic of Moldova.
Minister of Finance
Anatol Arapu
Appendix
to the Order of the Ministry of Finance of the Republic of Moldova of October 23, 2014 No. 146
The regulations on order of registration and control of use of cash registers (further - the Provision) are developed in pursuance of item 3 of the Order of the Government No. 474 of April 28, 1998. "About application of cash registers with fiscal memory in case of payments with cash" (The official monitor of the Republic of Moldova, special release of April 15, 2008), with subsequent changes and to amendments.
1. The State Tax Service (STS) records cash registers with fiscal memory of taxpayers and exercises control of their use when implementing cash cash calculations.
2. Legislative and the regulations regulating the sphere of cash registers:
2) the Marine life protection act of the rights of consumers No. 105-XV of March 13, 2003;
3) the Code of the Republic of Moldova about offenses No. 218-XVI of October 24, 2008;
4) the Law on financial accounting No. 113-XVI of April 27, 2007;
5) the Law on regulation of business activity by licensing No. 451-XV of July 30, 2001;
6) the Law on domestic trade No. 231 of September 23, 2010;
7) the Provisions approved by the Order of the Government No. 474 of April 28, 1998. "About application of cash registers with fiscal memory in case of payments with cash":
a) Regulations on the unified register of cash registers,
b) Regulations on the Interdepartmental commission on cash registers,
c) staff of the Interdepartmental commission on cash registers,
d) Regulations on application of cash registers when implementing cash cash calculations;
8) The provisions approved in pursuance of the Order of the Government No. 474 of April 28, 1998:
a) The technical requirements to cash registers approved by the Decision of MKKKM of July 17, 1998
b) The regulations on method of operation of cash registers with fiscal memory approved by the Decision of MKKKM of July 24, 1998;
9) current laws and regulations which make additions to regulations of adjacent areas;
10) provision (decision), approved by the Interdepartmental commission on cash registers;
11) this Provision.
3. In this Provision the used concepts mean:
cash register with fiscal memory (KKM) – the device for registration of cash transactions, including for storage and seal of financial and reporting information when implementing cash cash calculations which design the fiscal module controlling fiscal memory, devices of seal and indication providing protection of algorithms of work and data from unauthorized changes enters (other names – cash register, the control cash register, the cash register);
The unified register of cash registers (further - the Unified register) - the register list which includes all information on the KKM specific models approved for placement in the market of the Republic of Moldova;
fiscal memory – special type of non-volatile memory (chip of memory on which data can be written down only once), electronic component of the KKM fiscal module, intended for record (registration) of fiscal data, ensuring integrity and their long-term storage;
fiskalization of KKM – action in case of which fiscal memory of KKM becomes active (the mode of functioning of KKM providing registration of fiscal data in fiscal memory – the fiscal mode);
the information system "Gateway Fiscal" – hardware-software platform which design includes intermediate node for transfer in real time of financial and reporting information on accomplishment of payment transactions via payment terminals of cash payment by means of the protected digital channels in the information system of the State Tax Administration (ISSTA), providing protection of algorithms of work and data from unauthorized changes;
the terminal of cash payment (cash-in terminal) – the automated device for acceptance from the payer of cash which works in the autonomous mode, without physical presence (participation) of authorized physical person of the taxpayer;
cash-in terminal fiskalization – assignment by tax authority in case of registration of the cash-in terminal of single identification room in ISGNS for information transfer online on the GNS server about the executed payment transactions (further – the procedure of integration in the information system "Gateway Fiscal");
economic activity – the economic fact consisting in sale of things, performance of works, rendering services; to acceptance of payments for things, works, services; to acceptance of tax/non-tax payments; other cash receipts;
cash cash calculations (payments with cash) – transactions on acceptance of cash as a part of economic activities;
the taxpayer – person who according to the tax legislation shall estimate and/or pay any tax (duty), collection, the corresponding penalty fee and penalty to the budget;
structural unit – compound economic unit of the taxpayer, stationary and/or mobile;
the user – the taxpayer, the party of economic activity which according to the tax legislation shall apply when implementing cash cash calculations cash register with fiscal memory and/or the cash-in-terminal;
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The document ceased to be valid since April 15, 2019 according to the Order of the Ministry of Finance of the Republic of Moldova of March 27, 2019 No. 58