The fight against the shadow economy – cash registers with fiscal memory

Картинки по запросу онлайн контрольно кассовая машинаRecently, an overview of the draft Cabinet of Ministers resolution “On measures to organize the activities of the fiscal data operator in the Republic of Uzbekistan” (CRF) was presented [1]. Uzbekistan switches to a system of cash registers, which transmit information online on every knocked out check to the tax authorities (online CMC) [2].
The portal of SOVAZ presents the draft resolution of the Cabinet of Ministers “On measures to organize the activities of the operator of fiscal data in the Republic of Uzbekistan”.

Uzbekistan moves to the CMC system, which transmits information about each knocked out check to the tax authorities (online CMC). The proposed draft resolution should become a tool for the implementation of online CMC. The draft provides that in accordance with Presidential Decree No. PP-3300 of 29 September 2017 “On measures to further improve the use of cash registers with fiscal memory”:

1. To establish a system for monitoring the receipt of revenues of enterprises through the use of cash registers, transferring data on online settlements to the tax authorities, AK “Uzbektelecom” and IP LLC “Online Technologies Systems” will create a joint venture (hereinafter – JV). This JV is defined by the operator of fiscal data [1];

 2. The Regulation on the procedure for the operation of the fiscal data operator (hereinafter – CRF) will be approved. It determines the procedure for the functioning of the CRF and the principles of its interaction with the STCs and users in the process of collecting and processing fiscal data.

What to look for in the draft Regulations:

    The CRF carries out a daily transfer to the GNK of fiscal data, which is taken from the user of the CMC;
CRF ensures the confidentiality of fiscal data. At the same time, the transfer of fiscal data to STCs is not considered a violation of confidentiality;
The CRF independently establishes the cost, terms and procedure for payment for the services provided for the processing of fiscal data in consultation with the Ministry of Finance;
the CRF hardware provides reception from any POS supporting CRF approved protocols of information exchange and included in the register of CMC;
users of the system are required to annually replace the fiscal drive [2], purchasing it from the CRF;
The STC gets unobstructed, incl. remote access to the fiscal data contained in the CRF database in real time;
The GNK maintains the register of the cash register and the register of fiscal accumulators. As agreed by the parties, this function can be transferred to the CRF;
CCM and fiscal storage used by users when making cash settlements with the population must comply with general technical requirements approved in accordance with the established procedure;
from 1.01.2018 in the cities of Tashkent, Nukus and regional centers a pilot project on the use of online CMC is being launched. It is conducted on a voluntary basis, subject to availability of technical capabilities.

The project can be modified, amended or rejected.

The key change is technical innovations in the form of mandatory connection of the CMC to the Internet and installation of fiscal storage devices in the cash register [3]. For us, this is a new system. It would be interesting to see how this system is already working in other countries. On the example of the introduction of online POS in the Russian Federation and Kazakhstan, we propose the following review.

* The ruble exchange rate is 1 US dollar = 58 rubles.

  The rate of tenge is 1 US dollar = 332 tenge.

[1] The Fiscal Data Operator (CRF) is an organization that has been authorized to process fiscal data. Fiscal data (FD) – information about calculations (cash and electronic means of payment), including information on the organization that performs settlements, on the CMC used in the calculation.

[2] Online POS – cash registers with a fiscal drive (FN), providing the transfer of fiscal data (PD) to tax authorities online through the operator of fiscal data (CRF).

The difference in online CMC and conventional CMC – externally FN resembles the current memory unit in the CMC. The same connector is used for the connection. If in the memory blocks it was important to ensure the unchangeability of data, then the FN function of encryption. The reason is simple: the information should be directly transferred through the Internet to the tax service. And this is heightened risks regarding the preservation of data confidentiality.

The principle of online cash management – the amount of cash received for the goods, is entered in the CMC. Data from the cash register in online mode is sent to the CRF server, where a unique check number is assigned to the formed check. After receipt of a unique number on the cash register, a check is printed out and issued to the buyer. The CRF transmits daily reports for each CCM to tax authorities.

[3] Fiscal storage (FN) is a software tool for protecting fiscal data that provides for their recording, storage, checking of fiscal features, decryption and authentication.


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