Identification of the Obligation to Fix Calculations in the System of Tax Relations

The subject of the study is the use of cash register equipment (CRE) in the system of regulation of public relations.

The purpose of the work is to substantiate the need for the use of CRE for the effective performance by legal entities and individuals of the constitutionally fixed obligation to pay legally established taxes and fees. It follows from theory and practice that the obligation to apply the CRE, as a rule, arises in the sphere of relations regulated by tax legislation and related to the branch of financial law. At the same time, there are reverse examples, in particular in the Russian Federation, such relations are not only not considered taxable, but also are not subject to tax control. Due to the insufficiency of practical and theoretical research of scientists in the field of legal establishment of the obligation to apply CRE in tax relations, the implementation of the consolidation in tax legislation of relations related to the use of CRE in the Kyrgyz Republic is considered, since in this state the relations on control over the use of CRE are included in the scope of tax legislation, and responsibility — in administrative law. As a result, the state regulates the use of CRE and considers the cash register as a physical object. Consequently, the relationship is built around the taxpayer’s use of a cash register without its binding to the fulfillment of the main task — accounting for revenue from the sale of goods (works, services) as a tax base. On this basis, it is concluded that the cash register should be perceived as one of the tools for the taxpayer to fulfill the obligation to record calculations, i.e. to form and transfer to the tax authorities information about the calculations made by him under the control of the state.

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