As part of tax law amendments signed in February, existing fines for sellers now extend to transactions using QR codes.
The changes were made to Article 317 of the Code of Offenses, which has been named:
«Failure to Use Equipment (Software and Hardware Devices) for Payments Using Bank Cards, Electronic Money, and/or Two-Dimensional Barcode Symbols (QR Codes) of the National Standard.»
That is, if earlier there was a fine for the absence of equipment for payment by card or e-money, now it also applies to QR code as well. The size of the fine has not changed: for individuals it is 1,000 soms and 5,000 soms for legal entities.
The same applies to the refusal to accept payments using bank payment cards and e-money, now this norm also applies to QR codes.
The fines are also 1,000 and 5,000 soms for individuals and legal entities respectively.
In addition, a new fine has been introduced — for the use of software and hardware device for payments registered to another person. A warning is made for this offense for the first time and a fine of 20,000 soms (for individuals) is imposed for a repeated offense. For legal entities the fine will be 65,000 soms in case of repeated violation after receiving a warning.
