On Measures to Implement Modern Information Technologies in the Payment System in the Sphere of Trade and Services, as Well as Strengthening Public Control in This Sphere

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[ OKOZ: 1. 01.00.00.00 Constitutional structure / 01.18.00.00 Public control] [ TSC: 1. Economy / Trade and services] Send suggestions for the document Listen to audio Get a reference from the document element Decree Send suggestions for the document Listen to audio Get a reference from the document element President of the Republic of Uzbekistan Send suggestions for the document Listen to audio Get a reference from the document element On measures to implement modern information technologies in the payment system in the sphere of trade and services, as well as strengthening public control in this sphere Send suggestions for the document Listen to audio Get a reference from the document element Send suggestions for the document Listen to audio Get a reference from the document element As a result of the comprehensive measures taken to support the private sector, the necessary conditions are created for further increasing the number of business entities and expanding the types of services provided to consumers. Send suggestions for the document Listen to audio Get a reference from the document element In the context of carrying out large-scale reforms aimed at the long-term development of the country's economy, the harmonious activity of consumers, business entities, and the State Tax Service through information technologies acquires special significance. Send suggestions for the document Listen to audio Get a reference from the document element In order to create the necessary conditions for further liberalization of the trade and services sector, a radical increase in their volumes, the widespread implementation of modern information technologies in the payment system, and the implementation of public control in this sphere: [ OKOZ: 1. 01.00.00.00 Constitutional structure / 01.18.00.00 Public control; 2. 09.00.00.00 Entrepreneurship and economic activity / 09.17.00.00 Trade / 09.17.07.00 Application of cash register machines and terminals in carrying out monetary settlements with the population] Send suggestions for the document Listen to audio Get a reference from the document element

1. Approve the proposal of the State Tax Committee, the Ministry of Finance, the Central Bank, and the Chamber of Commerce and Industry of the Republic of Uzbekistan on the introduction, along with online cash register machines (hereinafter referred to as online-KKM), of a data exchange platform — virtual cash registers (hereinafter referred to as virtual cash register) with the function of transmitting in online mode to the State Tax Service data on settlements with the population through trade points (service points) in cash and/or via plastic bank cards. [ OKOZ:

01.00.00.00 Constitutional structure / 01.18.00.00 Public control; 2. 09.00.00.00 Entrepreneurship and economic activity / 09.17.00.00 Trade / 09.17.07.00 Application of cash register machines and terminals in carrying out monetary settlements with the population] Send suggestions for the document Listen to audio Get a reference from the document element 2. Designate the State Unitary Enterprise "Scientific and Information Center "Yangi texnologiyalar" under the State Tax Committee of the Republic of Uzbekistan as the operator of fiscal data (hereinafter referred to as the operator), performing functions for independent and continuous reception, processing, cryptographic protection, and storage of fiscal data obtained in online mode. [ OKOZ: 1. 01.00.00.00 Constitutional structure / 01.18.00.00 Public control; 2. 09.00.00.00 Entrepreneurship and economic activity / 09.17.00.00 Trade / 09.17.07.00 Application of cash register machines and terminals in carrying out monetary settlements with the population] Send suggestions for the document Listen to audio Get a reference from the document element 3. Establish the procedure according to which: Send suggestions for the document Listen to audio Get a reference from the document element a) upon the transition of business entities to the use of online-KKM or virtual cash register: Send suggestions for the document Listen to audio Get a reference from the document element obligations to use existing cash register machines with fiscal memory, to keep a cashier-operator's cash register book, and to take a daily report for each cash register machine at the end of the working day are canceled with respect to them; Send suggestions for the document Listen to audio Get a reference from the document element they have the right, regardless of the volume of average daily cash revenue, to deposit it into bank cashiers through cash-in-transit services in periods determined by them or independently; Send suggestions for the document Listen to audio Get a reference from the document element they are granted the right to reduce the amount of accrued and payable profit tax or unified tax payment or fixed tax amount by the amount of expenses related to the purchase, installation, and launch of each online-KKM, but not more than 10 times the base calculation unit, on the condition of registering the online-KKM with the State Tax Service bodies by January 1, 2021; Send suggestions for the document Listen to audio Get a reference from the document element the basic part of the software product (base) of the virtual cash register is issued free of charge by the State Tax Committee of the Republic of Uzbekistan; Send suggestions for the document Listen to audio Get a reference from the document element b) funds in the form of bonuses (money, points, and other units) credited to plastic bank cards or discount cards of individuals (cashback) based on the terms of a public offer are not considered as the base for personal income tax; Send suggestions for the document Listen to audio Get a reference from the document element c) upon the exemption from personal income tax of income received from the sale of livestock, apiculture, and crop products grown at home, including in peasant farms, in raw and processed form, except for industrial processing, as well as the sale of live animals or products of their slaughter, the procedure for demanding a document confirming the sale of products grown on a household plot allocated to an individual or members of his family is canceled. [ OKOZ: 1. 01.00.00.00 Constitutional structure / 01.18.00.00 Public control; 2. 09.00.00.00 Entrepreneurship and economic activity / 09.17.00.00 Trade / 09.17.07.00 Application of cash register machines and terminals in carrying out monetary settlements with the population] Send suggestions for the document Listen to audio Get a reference from the document element 4. Approve the schedule for the phased transition of business entities having cash revenue to the use of online cash register machines or virtual cash register according to the appendix . Establish that the Ministry of Information Technologies and Communications, together with the State Tax Committee of the Republic of Uzbekistan, the Council of Ministers of the Republic of Karakalpakstan, and regional hokimiyats, annually from January 1, 2020, approves the list of remote and hard-to-reach populated areas. The schedule approved by the appendix to this Decree does not apply to business entities carrying out their activities in these territories. [ OKOZ: 1. 01.00.00.00 Constitutional structure / 01.18.00.00 Public control; 2. 09.00.00.00 Entrepreneurship and economic activity / 09.17.00.00 Trade / 09.17.07.00 Application of cash register machines and terminals in carrying out monetary settlements with the population] Send suggestions for the document Listen to audio Get a reference from the document element 5. Establish that business entities that have switched to the use of online-KKM or virtual cash register: Send suggestions for the document Listen to audio Get a reference from the document element must necessarily reflect the name, quantity, price, and amount (cost) of goods (works, services) in the provided purchase receipt (hereinafter referred to as receipt), and VAT payers — the VAT rate and amount, as well as the QR code and fiscal mark. Receipts lacking these data are considered invalid; Send suggestions for the document Listen to audio Get a reference from the document element in the absence of technical possibility to deliver information to the operator in real-time, receipts may be issued in offline mode. In this case, the information must be transmitted to the operator within 24 hours; Send suggestions for the document Listen to audio Get a reference from the document element for payments accepted through payment terminals, customers must be issued a receipt from the online-KKM or virtual cash register along with the payment terminal receipts. Send suggestions for the document Listen to audio Get a reference from the document element After the expiration of the terms specified in the schedule approved by this Decree, the sale of goods, performance of works, or provision of services without the use of online-KKM or virtual cash register, failure to provide a receipt via online-KKM or virtual cash register, or providing a receipt without a fiscal mark are considered as conducting trade or providing services without the use of cash register machines, when the use of cash register machines with fiscal memory or payment terminals was a mandatory condition, and are grounds for attracting to liability in the manner established by legislation. Commentary LexUz See: Article 164 of the Code of the Republic of Uzbekistan on Administrative Liability. [ OKOZ: 1. 01.00.00.00 Constitutional structure / 01.18.00.00 Public control; 2. 09.00.00.00 Entrepreneurship and economic activity / 09.17.00.00 Trade / 09.17.07.00 Application of cash register machines and terminals in carrying out monetary settlements with the population] Send suggestions for the document Listen to audio Get a reference from the document element 6. Agree with the proposal of the State Tax Committee and the Ministry of Finance of the Republic of Uzbekistan to conduct an experiment starting from October 1, 2019, on the organization of prize games based on QR codes or fiscal marks in receipts provided by business entities of the city of Tashkent that have switched to the use of online-KKM or virtual cash register. Send suggestions for the document Listen to audio Get a reference from the document element The Ministry of Finance of the Republic of Uzbekistan is to allocate funds in the amount of one billion sums for the organization of prize games at the expense of the State Budget by November 1, 2019. Send suggestions for the document Listen to audio Get a reference from the document element 7. The State Tax Committee, together with the Ministry of Finance, is to submit justified proposals to the Cabinet of Ministers of the Republic of Uzbekistan by July 1, 2020, regarding the application of the experiment in other regions of the republic, based on the results of the experiment. Send suggestions for the document Listen to audio Get a reference from the document element 8. The State Tax Committee, together with the Agency for the Development of the Capital Market of the Republic of Uzbekistan, is to develop and approve the procedure for conducting prize games among individuals who have registered receipts in the established manner by October 1, 2019. Send suggestions for the document Listen to audio Get a reference from the document element 9. Recommend the Association "Uzeltehsanoat", together with the State Tax Committee of the Republic of Uzbekistan, to organize: Send suggestions for the document Listen to audio Get a reference from the document element the production of online-KKM and special devices with the function of transmitting information to the State Tax Service in online mode based on enterprises included in the association; Send suggestions for the document Listen to audio Get a reference from the document element centers for providing technical services in all regions to ensure the continuous operation of online-KKM and virtual cash registers. [ OKOZ: 1. 01.00.00.00 Constitutional structure / 01.18.00.00 Public control; 2. 09.00.00.00 Entrepreneurship and economic activity / 09.17.00.00 Trade / 09.17.07.00 Application of cash register machines and terminals in carrying out monetary settlements with the population] Send suggestions for the document Listen to audio Get a reference from the document element 10. The State Tax Committee of the Republic of Uzbekistan is to, by October 1, 2019: Send suggestions for the document Listen to audio Get a reference from the document element develop and implement special software for the virtual cash register and fiscal module, ensuring the transmission to the State Tax Service of information about goods (works and services) sold by business entities in online mode; Send suggestions for the document Listen to audio Get a reference from the document element implement a system for buyers to register QR codes or fiscal marks on receipts via a mobile application or the official website of the State Tax Committee of the Republic of Uzbekistan; Send suggestions for the document Listen to audio Get a reference from the document element develop and submit for approval to the Cabinet of Ministers technical requirements imposed on online-KKM, virtual cash registers, and fiscal modules, the use of which is permitted on the territory of the Republic of Uzbekistan, their unified registry, as well as the procedure for maintaining the State Registry of centers for providing technical services and registration with the State Tax Service bodies. Send suggestions for the document Listen to audio Get a reference from the document element 11. The State Tax Committee, together with the Ministry of Finance of the Republic of Uzbekistan, interested ministries and departments, is to develop and approve the system of "remote verification" of actions regarding the failure to provide a receipt via online-KKM or virtual cash register or the presentation of receipts lacking a QR code (fiscal mark), as well as the procedure for attracting to liability in the established manner, within two months. Send suggestions for the document Listen to audio Get a reference from the document element 12. Assign responsibility to: Send suggestions for the document Listen to audio Get a reference from the document element the Chairman of the State Tax Committee of the Republic of Uzbekistan B.A. Musaev, the Chairman of the Council of Ministers of the Republic of Karakalpakstan, and the hokims of regions and the city of Tashkent — for the phased transition of business entities of the republic having cash revenue to the use of online-KKM or virtual cash registers according to the schedule approved by this Decree; Send suggestions for the document Listen to audio Get a reference from the document element the Chairman of the State Tax Committee of the Republic of Uzbekistan B.A. Musaev, the First Deputy Minister of Finance T.A. Ishmetov, and the Hokim of the city of Tashkent Zh.A. Artykhodzhaev — for the organization of prize games based on QR codes or fiscal marks in receipts provided by business entities of the city of Tashkent that have switched to the use of online-KKM or virtual cash registers. Send suggestions for the document Listen to audio Get a reference from the document element 13. Recommend the National Information Agency of Uzbekistan and the National Television and Radio Company of Uzbekistan to organize wide coverage in the media of the goals and objectives, essence, and content of this Decree, as well as the processes of its implementation. [ OKOZ: 1. 09.00.00.00 Entrepreneurship and economic activity / 09.17.00.00 Trade / 09.17.07.00 Application of cash register machines and terminals in carrying out monetary settlements with the population; 2. 21.00.00.00 Comprehensive documents on amendments and additions / 21.02.00.00 Decrees and Resolutions of the President of the Republic of Uzbekistan] Send suggestions for the document Listen to audio Get a reference from the document element 14. Paragraph five of paragraph 3 of the Decree of the President of the Republic of Uzbekistan dated August 9, 1996, No. UP-1504 "On measures to increase the responsibility of economic entities for settlements with the budget" is to be worded as follows: Send suggestions for the document Listen to audio Get a reference from the document element "all economic entities having cash revenue deposit cash revenue into banks. In this regard, economic entities having average daily cash revenue exceeding 20 times the base calculation unit deposit it daily into bank cashiers through cash-in-transit services or independently. Economic entities having average daily cash revenue less than the specified volume or those that have switched to the use of online cash register machines (or virtual cash register) have the right to deposit it into bank cashiers through cash-in-transit services in periods established by them or independently". Send suggestions for the document Listen to audio Get a reference from the document element 15. The State Tax Committee, together with other interested ministries and departments, is to submit to the Cabinet of Ministers of the Republic of Uzbekistan within one month proposals on changes and additions to legislation arising from this Decree. Send suggestions for the document Listen to audio Get a reference from the document element 16. The Ministry of Finance of the Republic of Uzbekistan is to provide in the draft of the new edition of the Tax Code of the Republic of Uzbekistan the norms set forth in this Decree. Send suggestions for the document Listen to audio Get a reference from the document element 17. Control over the implementation of this Decree is assigned to the Prime Minister of the Republic of Uzbekistan A.N. Aripov, Advisor to the President of the Republic of Uzbekistan R.A. Gulomov, and Deputy Prime Minister — Minister of Finance of the Republic of Uzbekistan D.A. Kuchkarov. Send suggestions for the document Listen to audio Get a reference from the document element President of the Republic of Uzbekistan Sh. MIRZIYOYEV Send suggestions for the document Listen to audio Get a reference from the document element c. Tashkent, Send suggestions for the document Listen to audio Get a reference from the document element September 6, 2019, Send suggestions for the document Listen to audio Get a reference from the document element No. UP-5813 Send suggestions for the document Listen to audio Get a reference from the document element Send suggestions for the document Listen to audio Get a reference from the document element APPENDIX to the Decree of the President of the Republic of Uzbekistan dated September 6, 2019, No. UP-5813 Send suggestions for the document Listen to audio Get a reference from the document element SCHEDULE Send suggestions for the document Listen to audio Get a reference from the document element of the phased transition of business entities having cash revenue to the use of online–cash register machines or virtual cash register Send suggestions for the document Listen to audio Get a reference from the document element Send suggestions for the document Listen to audio Get a reference from the document element No.

Categories of business entities

Deadlines

Business entities engaged in the sale of alcoholic and tobacco products, medicines, gasoline, diesel fuel, and natural gas for cars

January 1, 2020

Business entities whose annual turnover (revenue) for the previous year exceeded five billion sums

August 1, 2020

Business entities whose annual turnover (revenue) for the previous year exceeded one hundred million sums or reached the specified limit size during the year

January 1, 2021

All business entities

January 1, 2022 (National Database of Legislation, 07.09.2019, No. 06/19/5813/3708)