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TEMPORARY ORDER OF REGISTRATION OF CASH REGISTERS IN THE STATE TAX AUTHORITIES

Approved by the Ministry of Finance of the Republic of Moldova of December 31, 1993

1. This Order of registration of cash registers in the state tax authorities (further the Procedure) is developed according to Item 2 of the order of the Government of the Republic of Moldova of December 22, 1993 N 796 "About approval of the Provision on application of cash registers when implementing cash calculations with the population".

2. The companies (including the legal entities and physical persons which are the subject of entrepreneurship in case of implementation of trading activities or rendering services by them), the organizations, organizations, their branches and other separate divisions (further the companies) which owing to specifics of the activities, or features of the location are in accordance with the established procedure not exempted from application of cash registers, submit to the state tax authorities, in the place of the stay, the statement for registration of cash registers in the form given in appendix 1 to this procedure. Passports of the cash registers which are subject to registration are enclosed to the application.

3. The state tax authorities after check of accuracy of the data specified in the statement of the company, no later than 5 days from the moment of filing of application make registration of cash registers. Registration is made by entering of data on cash registers into the Book of accounting of cash registers which is kept the state tax authorities in the form given in appendix 2 to this Procedure.

4. The state tax authorities along with registration of cash registers issue to the company card of registration of cash registers in the state tax authorities in form according to appendix 3.

5. The company, in case of need replacements of the operating cash registers others, or installations of additional machines, shall fall in the state tax authorities the statement for registration of the new machines and removal from accounting registered earlier.

6. The state tax authorities which received the application of the company for replacement of cash registers make their registration and removal from accounting of the cash registers withdrawn from operation at this company in time, established in this Procedure and issue to the company new card of registration of cash registers.

7. In case of re-registration of the company, and also in all other cases when the cash register is laid off at this company, it is subject to exception of registration in the state tax authorities. At the same time the state tax authorities make removal from accounting of cash register according to the statement of the company about what does mark in card of registration of cash registers which is certified by the signature of the official of the state tax authorities responsible for registration, and are sealed.

8. The card of registration of cash registers is stored at the company during all useful life of machines, and also within two years after exception of accounting of cash register in the state tax authorities and shall be shown to the representative of the body exercising control of application of cash registers.

 

Organizational and inspection department

Main state tax authorities

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