Features of State Regulation of Cash Register Use in the Kyrgyz Republic

The use of cash registers and its consolidation in the law are the norm for any civilized country in the world. This is due to the need for the state to protect its fiscal interests. The most common tool for controlling the revenue of entrepreneurs selling their goods and services to the public is the use of a cash register. Since the use of cash registers serves precisely the purposes of accounting for the taxable base, the control of the use of cash registers is carried out by the tax service. Consequently, provisions on the use of cash registers, as a rule, are included in tax legislation. However, this does not always happen. The experience of the Kyrgyz Republic in legislative registration of the use of cash registers is, on the one hand, textbook, but on the other hand—unique. The problems of current regulation in this area are related to the uncertainty of the legislative definition of the “use of cash registers” category in the system of relations regulated by the Tax Code of the Kyrgyz Republic. The same applies to the uncertainty in the classification of sanctions norms contained in the Code of the Kyrgyz Republic on offenses. In this regard, the author of this article gives specific recommendations to eliminate existing problems in the field of legislative regulation, including unambiguous identification of the place of the obligation to use cash registers and monitor compliance with such a duty in the system of legislation on taxes and fees, as well as proposals for further improvement of the current legal framework.