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RESOLUTION OF GENERAL COURT OF JOGORKU KENESH OF THE KYRGYZ REPUBLIC

of June 25, 2004 Z No. 1689-II

About approval of the Regulations on application of cash registers when implementing cash calculations with the population

(as amended on 22-05-2008)

According to article 3 of the Law of the Kyrgyz Republic "About application of cash registers when implementing cash calculations with the population" General Court of Jogorku Kenesh of the Kyrgyz Republic decides:

1. Approve Regulations on application of cash registers when implementing cash calculations with the population it (is applied).

2. Publish this resolution in mass media.

3. To impose control of execution of this resolution on Committee on taxes, customs and other fees (Zhaparov A. U.) General Court of Jogorku Kenesh of the Kyrgyz Republic.

 

Toraga of General Court

Jogorku Kenesh of the Kyrgyz Republic

A. Erkebayev

Z No. 1689-II of June 25, 2004 are approved by the Resolution of General Court of Jogorku Kenesh of the Kyrgyz Republic

Regulations on application of cash registers when implementing cash calculations with the population

For the purposes of this provision the following concepts are used:

fiscal memory - complex of software and hardware as a part of the cash registers providing not adjusted daily registration (on a shift basis) and non-volatile long-term storage of the final information necessary for complete accounting of the cash calculations perfromed using cash registers for the purpose of the correct calculation of taxes;

the fiscal mode - the mode of functioning of cash registers providing registration of fiscal data in fiscal memory;

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

control seal - the special branding established in the provided places of cash register.

1. Cash calculations with the population when implementing trading activities or rendering services in the territory of the Kyrgyz Republic are made by all subjects of entrepreneurship (the organizations, the companies, organizations, their branches and other separate divisions, and also the physical persons performing business activity without formation of legal entity), with obligatory application of cash registers.

Cash calculations with the population without application of cash registers are allowed in the organizations, organizations and separate categories of the companies of subjects of entrepreneurship according to the list approved by the Government of the Kyrgyz Republic.

Cash registers are subject to obligatory registration and sealing in tax authorities in the location of business entities. The cash registers used in the territory of the Kyrgyz Republic shall be operational, have fiscal memory and be operated in the fiscal mode. Only employees of tax authorities have access to fiscal memory. During the work on cash registers control tapes shall be applied.

2. The cash registers excluded from the State register are not allowed to application and are subject to removal from registration in tax authorities.

3. The commission claims:

a) technical requirements to cash registers (including during the work with payment cards and bar codes);

b) technical requirements to fiscal (control) memory of cash registers;

c) the qualifier of the cash registers used in the territory of the Kyrgyz Republic.

4. The subjects of entrepreneurship perfroming cash calculations with the population using cash registers shall issue to buyers (clients) the check or supplementary (podkladny) the document printed with cash register.

The following details shall be reflected in the check issued to buyers (clients) or the supplementary (podkladny) document:

a) name of the subject of entrepreneurship;

b) identification number of the subject of predprinimatelstvanalogoplatelshchik;

c) serial number of cash register;

d) sequence number of the check;

e) date and time of purchase (rendering service);

e) cost of purchase (service);

g) confirmation about the fiscal mode.

h) tax amount on value added;

i) tax amount for rendering paid services to the population and from retail sales.

Exchange bureaus in case of issue of checks shall reflect in them, except the listed above details, currency type, currency rate, and by provision of the intermediate reporting, - cash remaining balance on currency types, including cash in national currency.

On the check issued to buyers (clients) or the supplementary (podkladny) document, control tapes also other data provided by technical requirements to cash registers taking into account features of spheres of their application can contain.

5. The checks, control films and other documents provided by technical requirements and printed by means of cash registers in the fiscal mode shall have the distinctive sign specified in technical requirements to fiscal (control) memory.

Application when implementing cash calculations with the population of cash registers with fiscal memory in not fiscal mode or with the failed block of fiscal memory is equated to non-use of cash registers.

6. Checks are cashed along with issue of goods (rendering services) by means of stamps or by anguish in the established places.

7. Subjects of entrepreneurship allow application only of operational cash registers with long-term and non-volatile storage of information in fiscal (control) memory which:

a) conform to the technical requirements imposed to cash registers;

b) are allowed to use according to the State register of the cash registers used in the territory of the Kyrgyz Republic;

c) have in the cases established by the Commission, the application programs allowed by the Commission to use with specific model of cash register;

d) "The state register" and "Field service" are equipped with means of visual inspection;

e) are on maintenance in the center of maintenance of cash registers or it is direct at manufacturers of cash registers;

e) are registered and sealed up by tax authorities.

In not equipped rooms or out of rooms small-size and portable cash registers with autonomous power supply can be used.

Cash registers shall undergo annually testing of fiscal data in tax authorities and operability in the centers of maintenance in January - February. Access for workers of maintenance to internal mechanisms of cash registers is allowed only in the presence of employees of tax authorities.

Cash registers on which is absent are not allowed to application or the seal of tax authority and center of maintenance is damaged, there are no marking of manufacturer or one of means of visual inspection.

8. Is considered defective the cash register which:

a) does not print, prints illegibly or not completely prints the details provided in item 4 of this provision on the check;

b) does not print, prints illegibly or short prints the control film or other documents provided by technical requirements to cash registers and their fiscal (control) memory;

c) does not carry out or carries out with transaction errors, provided by technical requirements to cash registers and their fiscal (control) memory;

d) does not allow to obtain the data containing in fiscal (control) memory necessary for control by tax authority;

e) applies the application programs which are not allowed by the Commission to use with specific model of cash register.

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