Referring to mass media publications on observing the rules of cash register usage by business entities in Artsakh, the Ministry of Finance informs: In accordance with the NKR law “On the utilization of Control-cash machines”, on the territory of the Republic of Artsakh, in the event of retail sales at retail outlets, in retail outlets of the trading zone or in the provision of services to the population in all cases of cash settlements (including advances), the use of cash registers by organizations and individual entrepreneurs is mandatory, except in cases provided for by the same law.
Taking into account that the control over this requirement of the law is entrusted to the Ministry of Finance of the Republic of Artsakh, The Ministry regularly implements preventive and supervisory measures among taxpayers aimed at maintaining the rules of operation of cash registers.
Moreover, by the decision of the Government of the Republic of Artsakh dated July 30, 2018, the concept “Tax System Reform” concept was adopted, in which, in addition to measures to implement legislative reforms aimed at improving the business environment, measures to improve the relationship between taxpayers and the tax authority, a consistent struggle is envisaged with a shadow turnover, in the framework of which in 2018, 135 cases of unregistered employees, violation of the rules for the implementation of cash settlements using cash registers, underestimation of the baseline data and correction coefficients, identifying deficiencies, non-registration of subjects of entrepreneurial activity and illegal business activities were recorded, and in 2019 – there were 141 offenses and penalties prescribed by law have been taken.
In addition, in 2018, 153 control purchases were carried out, as a result of which 43 cases of violation of the operating rules of cash registers were recorded, in 2019 - 365 control purchases, as a result of which 82 cases of violation of the operating rules of cash registers were recorded. Proceeding from the above the Ministry announces that the control measures for detecting, preventing and stopping illegal activities are continuous and urge taxpayers to carry out their activities in accordance with the requirements of the legislation.