INSTRUCTION No. 237 on the Completion of Statistical Reporting Form No. 1-EPS 'Report on Cash Flows via Electronic Payment Instruments'

"Registered" by the Ministry of Justice of the Republic of Tajikistan under No. 980 dated July 15, 2019.
"Approved" by the Resolution of the Board of the National Bank of Tajikistan under No. 237 dated June 28, 2019.

INSTRUCTION No. 237 on the Completion of Statistical Reporting Form No. 1-EPS "Report on Cash Flows via Electronic Payment Instruments"

Instruction No. 237 on the completion of reporting form No. 1-EPS "Report on Cash Flows via Electronic Payment Instruments" (hereinafter - the Instruction) is developed in accordance with Articles 30 and 86 of the Law of the Republic of Tajikistan "On the National Bank of Tajikistan", the Law of the Republic of Tajikistan "On Payment Services and Payment System", and defines the functioning of payment systems and the procedure for providing payment services in the Republic of Tajikistan.

CHAPTER 1. GENERAL PROVISIONS

1. The following main terms are used in this Instruction:

• banking payment card – a payment instrument through which the cardholder, using their personal identification number and/or any other codes allowing identification of the cardholder, has remote access to a bank account for carrying out operations specified by the issuer;
• cardholder – an individual, including an authorized legal entity - account owner, having the right to carry out operations using a banking payment card based on a card issuance agreement;
• ATM (Automated Teller Machine) – an electronic software-technical device intended for receiving and dispensing cash and providing other services of a credit institution using an electronic payment instrument;
• terminal (shortened name POS-terminal in accordance with international practice) – an electronic software-technical device that allows reading information from a banking payment card, generating, sending and receiving messages about card operations to/from the corresponding payment system;
• virtual POS-terminal – a web interface replacing a physical POS-terminal, allowing generating, sending and receiving payment orders for accounts of clients registered in the corresponding payment systems;
• cash dispensing and/or receiving point (CDP/CRP) – a place/premises properly equipped with the cash desk of a credit financial organization, its branch and banking service center, currency exchange point also of a banking payment agent intended for carrying out operations for dispensing and/or receiving cash and conducting settlements including using banking payment cards;
• automated self-service terminal – an electronic software-technical device intended for receiving cash and making payments to utility services, mobile operators, internet providers and other payments, in accordance with current legislation, as well as for conducting cashless settlements using banking payment cards and other electronic payment instruments;
• terminal network – terminals, ATMs, communication devices and other devices forming the technical infrastructure for receiving and servicing banking payment card acquiring;
• card-account – a bank account on which all financial operations performed via a banking payment card are recorded;
• overdraft – a short-term loan that allows the client to make payments in excess of the amount available on the client's account, within the limits and on terms specified by the card issuance agreement;
• card issuance agreement – an agreement concluded by the issuer with an individual or legal entity, on the basis of which debit or credit cards are issued to such entities;
• client – an individual or legal entity that has concluded a card issuance agreement with the issuer or opened an electronic wallet;
• credit financial organizations – credit institutions and Islamic credit institutions carrying out activities specified by law based on a license from the National Bank of Tajikistan; (RJT dated 3.08.18, No.1548)
• acquiring – the activity of a credit financial organization in dispensing cash to cardholders and including establishing contractual relations with retail-service enterprises for accepting banking payment cards as a means of payment for sold goods, works or services;
• acquirer – a credit financial organization carrying out acquiring;
• internet acquiring – the activity of a credit financial organization in accepting banking payment cards as a means of payment for sold goods and services on the Internet based on contractual relations with retail-service enterprises;
• retail-service enterprise (RSE) – a legal entity or individual entrepreneur that, in accordance with an agreement concluded with the acquirer, accepts banking payment cards for paying for goods or services with documentation confirming the operations;
• debit card – a card through which the holder can dispose of funds deposited in a credit financial organization (or) within an overdraft limit established by the card issuance agreement;
• credit card – a card through which the holder can dispose of funds provided by a credit financial organization in the form of a credit line;
• prepaid card – a card through which the holder has the right to perform operations within the amount of funds previously deposited, which are recorded on a consolidated card-account of a credit financial organization;
• instant-issue debit card (non-personalized cards) – a banking payment card issued by a credit financial organization without the cardholder's surname and name on the surface, which is issued in national currency, has a service life not exceeding one year and is used within the Republic of Tajikistan.
• virtual card – a debit card linked to a card-account, intended only for paying for goods and services via the Internet and issued electronically without a physical carrier.
• local (internal) cards, which are serviced only within the terminal network of a credit financial organization;
• national cards – banking payment cards serviced within the terminal network of credit financial organizations of the Republic of Tajikistan, which are participants of the National Payment System "Korti Milli";
• international cards – banking payment cards serviced within the terminal network of credit financial organizations that are members of an international payment system, on the territory of the Republic of Tajikistan and abroad;
• card-account – a bank account on which all financial operations performed via a banking payment card are recorded;
• RSE category (retail-service enterprise) – classification of the type of activity of a retail outlet in an operation for payment by banking payment cards and electronic money at a retail-service enterprise during electronic transmission of information regarding the provided goods or services;
• electronic money (e-money) – funds in national or foreign currency, previously provided by an individual to a payment service provider, accounting for the amount of funds provided without opening a bank account, for fulfilling financial obligations of an individual to third parties;
• electronic wallet (EW) – an electronic payment instrument, microprocessor (chip), software of a personal computer or other software-technical device in which electronic money is stored, through which cashless payments are made;
• payment services – receipt and dispensing of cash, settlements and transfers of funds, including transfer of electronic money, issuance (emission) and/or servicing of payment instruments and receipt services;
• P2P transfers – online transfers with the ability to instantly send financial funds from one banking payment card to another or from one electronic wallet to another;
• contactless payment technology – a contactless payment technology allowing paying for purchases in one touch and making payments without presenting a banking payment card to the seller or without entering a PIN code;
• payment instrument – means and/or a set of procedures agreed between the client and the payment service provider and applied by the client to initiate a payment order;
• fund transfer – actions of the payment service provider within the applied forms of cashless settlements for providing funds from the payer to the payee;
• commission interest rate – a bank percentage charged for banking services;
• payment currency – the currency used in the agreement for settlements. The payment currency may differ from the original currency. In this case, the cost of the operation must be recalculated into the original currency at the existing rate applied to this operation;
• TIN (Taxpayer Identification Number) – indicates the client's TIN of a deposit organization in the Republic of Tajikistan, with whose current account operations are carried out according to codes assigned by the Tax Committee under the Government of the Republic of Tajikistan;
• residents:
  a) legal entities and organizations not being legal entities, created in accordance with the legislation of the Republic of Tajikistan, with their location in the Republic of Tajikistan; b) branches and representative offices of legal entities and organizations not being legal entities, foreign states, with their location in the Republic of Tajikistan and conducting business activities in the Republic of Tajikistan; c) diplomatic and other official representations, consular institutions of the Republic of Tajikistan located outside the Republic of Tajikistan; d) individuals, citizens of the Republic of Tajikistan residing in the Republic of Tajikistan; citizens of the Republic of Tajikistan residing abroad for less than 12 months; citizens of the Republic of Tajikistan working in organizations specified in point c) of this paragraph; e) individuals, citizens of the Republic of Tajikistan who have gone abroad for study or treatment, regardless of the length of stay; f) individuals, citizens of foreign states residing in the Republic of Tajikistan for 12 months or more, except for citizens of foreign states located in the Republic of Tajikistan for study, treatment, and work in diplomatic and consular institutions of foreign states in the Republic of Tajikistan;
• non-residents:
  a) legal entities and organizations not being legal entities, created in accordance with the legislation of foreign states, with their location outside the Republic of Tajikistan; b) branches and representative offices of legal entities and organizations not being legal entities, the Republic of Tajikistan, with their location outside the Republic of Tajikistan and conducting business activities outside the Republic of Tajikistan; c) diplomatic and other official representations, consular institutions of foreign states located in the Republic of Tajikistan and abroad; d) individuals, citizens of foreign states residing outside the Republic of Tajikistan; citizens of foreign states residing in the Republic of Tajikistan for less than 12 months; citizens of foreign states located in the Republic of Tajikistan for study, treatment, and work in diplomatic and consular institutions of foreign states in the Republic of Tajikistan, regardless of the length of stay; e) individuals, citizens of the Republic of Tajikistan residing outside the Republic of Tajikistan for 12 months or more, except for citizens of the Republic of Tajikistan located outside the Republic of Tajikistan for study, treatment, and work in diplomatic and consular institutions of the Republic of Tajikistan in foreign states; f) international organizations, their branches and representative offices; g) foreign states, their administrative-territorial units participating in relations regulated by the currency legislation of the Republic of Tajikistan.

CHAPTER 2. FORMS AND DEADLINES FOR REPORTING

2. The report by form No. 1-EPS "Report on Cash Flows via Electronic Payment Instruments" (hereinafter - statistical reporting No. 1-EPS) is submitted to the National Bank of Tajikistan (hereinafter - NBT) via the "Yagona Koj" (Single Window) information portal in real-time "on-line" mode using an electronic digital signature (EDS) applied by the head of a credit financial organization or an authorized person monthly, no later than 15:00 the following day;
3. The statistical reporting form No. 1-EPS includes calculations for operations carried out by a credit financial organization regarding payment cards and electronic wallets;
4. The statistical reporting form No. 1-EPS must include data on operations carried out by a credit financial organization regarding electronic payment instruments through accounts specified in Appendix No. 1 to this Instruction;
5. When a credit financial organization or its other structural subdivisions participate in calculations, the code of that same credit financial organization or its structural subdivision is registered.

CHAPTER 3. PROCEDURE FOR PROVIDING REPORTING

6. Statistical report No. 1-EPS includes information about the state of electronic payment instruments, classified by agreements, balance sheet accounts, balances and purpose of payment with breakdowns by types. The statistical reporting form No. 1-EPS specifies the following data:
   a) data on cash flows via banking payment cards and electronic wallets; b) data on balances at the beginning and end of the reporting period; c) data on the turnover of funds via banking payment cards and electronic wallets; d) data on other changes during the reporting period.
7. Statistical report No. 1-EPS is formed in the "Yagona Koj" information portal in real-time "on-line" mode through sequential input of reporting data via corresponding interface windows of the portal, as well as through a one-time import function for arrays of reporting data.
8. The array of reporting data for statistical reporting form No. 1-EPS must be preliminarily formed in an electronic Excel file taking into account the requirements of this Instruction.
9. Reporting data provided through the "Yagona Koj" information portal must be signed by an EDS of the head of a credit financial organization or an authorized person. The procedure for applying EDS is described in Appendix No. 21 of this Instruction.
10. In the "Yagona Koj" information portal, under the "Help" submenu, electronic documentation "User Manual" is located with a detailed description and graphical images of functional sections (interface windows) of statistical report No. 1-EPS for operating in "on-line" mode.
11. The structure of the Excel format file is specified in statistical reporting form No. 1-EPS. The file can be filled with auxiliary software tools or "manually" by the operator-executor of statistical reporting form No. 1-EPS.
12. Data import is carried out in compliance with the requirements of this Instruction in Excel format. Correct completion of the report in the specified format will allow providing reporting data to NBT via the "Yagona Koj" information portal.
13. The "Yagona Koj" portal provides the ability to perform auxiliary control checks of reporting data for the reporting period. Also, control verification tables for servicing operations allow analyzing the provided information, identifying errors at the moment of inputting corresponding data. The system checks the interconnection of inputted data, outputs error information, and provides editing capability. Information can be edited multiple times, but only until the electronic digital signature (EDS) is applied. After applying EDS, editing of reporting data is possible only with the permission of authorized NBT officials.
14. The data provision methodology ensures transparency of input, analysis, editing and export of reporting data with authorized access to the information portal.
15. In case of amendments to definitions and methods for compiling indicators of statistical reporting form No. 1-EPS, the reporting executor side will be provided with additional information and documentation with explanations from NBT structural division employees.
16. In case data provision in statistical reporting form No. 1-EPS in Excel format is carried out via electronic mail or during "off-line" technical delay mode, any changes introduced into the file structure (changing section locations, fields, hiding columns, etc.) are regulated as incorrect provision of reporting data, and the provided report is recorded in NBT as failure to provide the report within required deadlines.

CHAPTER 4. PROCEDURE FOR FILLING OUT THE REPORTING FORM

17. Statistical reporting No. 1-EPS, formed in Excel format, consists of the following sections:

• cover sheet.
  Section 1. Information on concluded agreements regarding electronic payment instruments.
• sheet R1_T1_1 Table 1.1 Information on contracts for banking payment cards and electronic wallets
  Section 2. Information on cash flows via banking payment cards and electronic wallets.
• sheet R2_T2_1 Table 2.1. Information on balances at the beginning and end of the reporting period.
• sheet R2_T2_2 Table 2.2 Information on turnover of funds via banking payment cards and electronic wallets.
  Section 3. Information on payment infrastructure.
• sheet R3_T3_1 Table 3.1 Information on the number of infrastructure for servicing payment cards and electronic wallets.

18. On the cover sheet of statistical reporting form No. 1-EPS in Excel format, it is necessary to specify the reporting date in "day.month.year" format, and the code and taxpayer identification number (TIN) of a credit financial organization (hereinafter TIN).
19. When providing statistical reporting form No. 1-EPS via electronic mail in Excel format to NBT, the cover sheet must specify the full name and phone number of the reporting executor.
20. In Table 1.1 (R1_T1_1), corresponding codes of concluded agreements and agreement dates are specified. When encoding information, it is necessary to use code classifiers specified in appendices 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14 and 21 of this Instruction.
21. In Table 2.2 (R2_T2_2), operation type codes and data on turnover of funds via banking payment cards are specified. When encoding information, it is necessary to use code classifiers specified in appendices 1, 7, 14, 15, 16, 17, and 18 of this Instruction.
22. In Table 3.1 (R3_T3_1), data on the number of infrastructure for servicing payment cards are reflected. When encoding information, it is necessary to use code classifiers specified in appendices 8, 19 and 20 of this Instruction.
23. Information on concluded agreements (R1_T1_1) in Table 1.1 must contain information corresponding to the reporting period.
24. Data for each operation must be specified in the currency indicated in the agreement (in national or foreign currency) in accordance with contract terms and the reference book of Appendix No. 7 of this Instruction.
25. In case a credit financial organization carries out several identical operations regarding the same agreement in one day, data for such operation must be aggregated and specified as an operation containing one aggregated amount.

Section 1. Information on concluded agreements regarding electronic payment instruments.

• R1_T1_1. Table 1.1. Information on contracts for banking payment cards and electronic wallets.
• information is formed according to the following structure:
  No. | Name | Content
  1 | Agreement number or identification number in the credit financial organization's information system | Agreement number from the information system is specified.
  2 | Agreement code in the NBT information system | Code assigned by NBT.
  3 | Mobile phone number | Mobile operator number.
  4 | Client's current account or EW identification number | Specified according to Appendix No. 1 of this Instruction.
  5 | User status code | Specified according to Appendix No. 2 of this Instruction.
  6 | Payment system type code | Specified according to Appendix No. 3 of this Instruction.
  7 | Payment card type code | Specified according to Appendix No. 4 of this Instruction.
  8 | Payment card technology code | Specified according to Appendix No. 5 of this Instruction.
  9 | Payment card type code | Specified according to Appendix No. 6 of this Instruction.
  10 | Agreement currency code | Specified according to Appendix No. 7 of this Instruction.
  11 | Region code | Specified according to Appendix No. 8 of this Instruction.
  12 | Agreement signing date | Date of agreement signing 13 | Notes | Agreement type conditions are specified if corresponding operation conditions cannot be reflected by the proposed options.
  14 | TIN (Taxpayer Identification Number) | Taxpayer identification number assigned by the Tax Committee under the Government of RT.
  15 | Legal affiliation code | Specified according to Appendix No. 9 of this Instruction.
  16 | Resident affiliation code | Specified according to Appendix No. 10 of this Instruction.
  17 | Cardholder/EW gender code | Specified according to Appendix No. 11 of this Instruction.
  18 | Client age code | Specified according to Appendix No. 12 of this Instruction.
  19 | Card affiliation code | Specified according to Appendix No. 13 of this Instruction.
  20 | Sector code | Specified according to Appendix No. 14 of this Instruction.

Section 2. Information on cash flows via banking payment cards and electronic wallets.

• sheet R2_T2_1. Table 2.1. Information on balances at the beginning and end of the reporting period.

• information is formed according to the following structure:
  No. | Name | Content
  1 | Agreement number or identification number | Agreement number from the information system is specified.
  2 | Client's current account number or EW identification number | Current account number is specified.
  3 | Balances at the beginning of the period | Balances at the beginning of the period are specified.
  4 | Balances at the end of the period | Balances at the end of the period are specified.
  5 | Sector code | Specified according to Appendix No. 14 of this Instruction.

• sheet R2_T2_2. Table 2.2. Information on turnover of funds via banking payment cards and electronic wallets
  No. | Name | Content
  1 | Agreement number or identification number | Agreement number from the information system is specified.
  2 | Client's current account number or EW identification number | Current account number is specified.
  3 | Correspondent account number | Correspondent account number is specified.
  4 | Issuer country code for PC/EW | Issuer country code for PC/EW is specified.
  5 | Operation code | Specified according to Appendix No. 15 of this Instruction.
  6 | Operation name | Operation name is specified.
  7 | RSE category code | Specified according to Appendix No. 16 of this Instruction.
  8 | [Text continues] | [Content]