The system of online cash registers in the field of trade is being improved
Tashkent, Uzbekistan (UzDaily.com) -- A draft resolution of the Cabinet of Ministers of the Republic of Uzbekistan “On measures to further improve the system of online cash registers and virtual cash registers in the field of trade and services” has been put up for public discussion. This was reported by the press service of the State Tax Committee.
The draft resolution developed by the State Tax Committee provides for amendments and additions to the resolution of the Cabinet of Ministers No. 943 dated November 23, 2019 “On measures to ensure the use of online cash registers and a virtual cash register system”.
In particular, the composition of the working group for the examination of online cash registers or virtual cash registers was determined. The working group will include representatives of the Cybersecurity Center, the Uzbek Agency for Standardization, Metrology and Certification, the state tax service, the operator and other organizations.
The draft resolution stipulated that from 1 January 2021, entities engaged in “electronic commerce” will switch to the use of virtual cash desks — entrepreneurial activities related to the sale of goods, the performance of work and the provision of services carried out using information systems.
In addition, the total amount of value added tax paid must be shown on checks of online cash registers and virtual cash registers.
At the same time, if business entities switch to using virtual cash registers, subject to registration with the state tax service bodies before 1 January 2021, they are given the right to reduce the amount of assessed and payable income tax or sales tax or a fixed amount of income tax by the amount of expenses associated with the implementation of virtual cash registers. The reduced amount is provided in an amount not exceeding 10 basic calculated value.
The Ministry for the Development of Information Technologies and Communications together with the Council of Ministers of the Republic of Karakalpakstan and regional khokimiyats annually approves the list of remote, inaccessible settlements, submitting it to the State Tax Committee before the 10th day of the month following the end of the year.
To enter online cash-registers or virtual cash desks, as well as Technical Service Centers, the State Register provides for the creation by the applicant of a reserve amount, which is deposited to a special account of the authorized body, or on the basis of a letter of guarantee from insurance companies within six months. The bank may leave a reserve amount on the basis of a letter of guarantee for the needs of a business entity.
In addition, taking into account the real capabilities of manufacturers of domestic online KKM, with the aim of supporting them, the condition “screen availability with a resolution of at least TFT LCD 800 * 480” is excluded from the technical requirements for the device.
Discussion of this bill will last until June 3 of this year.