Fiscal subject related
Content
Some of the changes refer to:
- The content of the company's certificate is defined in Point 4, among other things, establishing that the company's certificate gives "the right to provide the services of the signing functions of cash register operations, if the security module is implemented on the basis of the hardware security module (henceforth, "HSM") and is a component of more than one cash register used for cash registers of different taxpayers installed at different points of sale."
- Clause 11 sets out additional requirements for companies seeking to obtain a company certificate but which did not submit a new type of cash register model during the application to an expert company for examination. Together with the documents listed in Clause 10 of the Rules, such companies will have to submit the functional and technical specifications of the cash register model, which describe the compliance of the cash register model with the technical requirements set by the Ministry of Internal Affairs and Communications.
- If the company to which the company certificate will be issued in accordance with Clause 11 of the Rules, within 6 months from the issuance of the company certificate, does not submit a new type of cash register model for its inclusion in the List in accordance with the established procedure, then the company certificate issued to it will be revoked.
- Clause 14 introduces the duty of the service company to submit to the expert company the documents specified in the subsections of this clause in all cases when the term of the authorization or cooperation agreement between the service company and the manufacturer or its authorized representative expires.
- Clause 15 establishes that the service company may carry out technical maintenance and repair of the cash register models recorded in the company certificate for 5 years from the date of issue or renewal of the company certificate (except in the case where the cash register model is deleted from the company certificate after the service company submits a request to the expert company). If the service company has not renewed the company's certificate by the end of the 5-year deadline as stipulated in Clause 16 of the Rules, it can no longer carry out maintenance and repair of cash register models.
- In accordance with clauses 17 and 27, company certificates and specialist certificates are issued or updated/supplemented within 20 working days from the date of receipt of all necessary documents at the expert company and submitted to the service company by mail (through postal service providers) or delivered directly upon the arrival of the service company representative at the expert company.
- It is determined that the expert company submits and revises data on the issuance, renewal, supplement, cancellation, and non-renewal of company certificate data to EKA according to the procedure established in points 19–21 of the Rules.
- In accordance with point 38, the expert company notifies the service company in writing about the decision to cancel the company certificate and the specialist certificate within 5 working days from the day of the decision and indicates the reason for the cancellation, and in accordance with point 37, the company whose company certificate was canceled and the person whose specialist certificate has been revoked cannot carry out maintenance and repair of cash registers in accordance with the procedure established by the Rules.
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