LAW ON FISCAL CASH REGISTERSAND BASIC REGULATIONS

The subject of regulationsArticle 1

(1) This Law defines the terms of obligation of the turnover recording through the fiscal cash register, the characteristics of the fiscal cash register, the characteristics of the terminal, the characteristics of the software application, fiscal documents, setting of the fiscal system into the turnover process, fiscalization of the fiscal cash register, registering, annulling and reclaiming of the turnover, maintenance of the fiscal system, control of the fiscal product, control of the turnover through fiscal cash register and the control of the authorised service, authorisations for issuing of the subordinate legislations, penal regulations and monitoring of the implementation of this Law.

(2) In terms of this Law, fiscal products are considered as the special products for the goods and services turnover recording.

AbbreviationsArticle 2

Certain expressions used in this law are abbreviated in the following way:a) ''PU'' is the abbreviation for the Tax Administration of Republic Srpska,b) ''IBFK'' is the abbreviation for the identification number of the fiscal cash register,c) ''IBFM'' represents the abbreviation for the identification number of the fiscal module,d) ''PDV'' represents the abbreviation for the value added tax (VAT),e) ''IBO'' represents the abbreviation for the personal identification number of the tax

payer, which represents JIB - unique personal number of the tax payer assigned by the Tax Administration of Republic Srpska.

DefinitionsArticle 3

(1) The expressions used for the describing of the procedure of the goods and services turnover recording used in this Law, have the following meanings:

a) ''The articles'' are goods and services,b) ''The article base'' includes unambiguously identified name of the article, unit's name,

unit's price and the label of the assigned tax rate.c) ''The Client'' is a person who purchase goods, or utilise services.d) ''The Cashier'' is a person who records the article turnover based on of this Law.e) ''Recorded turnover'' represents data about the worth of the sold goods, or about the

services provided,f) ''Annulated recorded turnover'' represents data about the worth of the annulated sold

goods or the annulated provided services,

g) ''Achieved recorded turnover'' represents data about the differential between recorded and annulated recorded turnover,

h) ''Achieved recorded tax'' represents the tax calculated on the basis of the achieved recorded turnover,

i) ''Reclaimed turnover'' represents data returned goods' worth or the reclaimed services.j) ''Annulated reclaimed turnover'' represents data about the worth of the annulated

returned goods or about the annulated reclaimed services.k) ''Achieved reclaimed turnover'' represent the differential between the reclaimed and

annulated reclaimed turnover.l) ''Achieved reclaimed tax'' represents the tax calculated on the basis of the achieved

reclaimed turnover,m) ''Achieved turnover'' represents the differential between the accomplished registered

traffic and the accomplished complained traffic,n) ''Achieved turnover'' represents all the three operations: recording, annulating and the

reclaiming of the turnover, which are performed with the use of fiscal cash register,o) ''Specification of the tax rates'' represents the link between the tax rates' label and the

tax rates' values, represented in percentage.p) ''Cash in the cash register'' represents the differential of the sum paid in by the clients

and the cash entered in the cash register by the cashier, and the sum of the cash returned to clients and the sum took out from the cash register by the cashier.

(2) The expressions which describe the devices used for registering of the goods and services turnover which are used in this Law have the following meanings:

a) ''Fiscal products'' are special products defined by this law - fiscal cash register, terminal and software application.

b) ''Fiscal system'' represents the combination of fiscal products defined by this Law,c) ''Fiscal cash register'' is a device which enables the turnover recording of the articles

entered into fiscal cash register's article base; it also enables client's monitoring of the article turnover on the screen and the printed piece of paper with the printing of the control paper tape at the same time; it also enables daily registering of the achieved recorded turnover and achieved reclaimed turnover in the fiscal memory, data reading from the fiscal memory on the terminal, creating and printing of fiscal and non-fiscal documents,

d) ''Terminal'' is a device for remote reading of data from the fiscal cash register and it enables wire two-way communication with fiscal cash register and wireless two-way communication with the server PU, and in that way it is possible for PU server to give commands,; it also enables data reading from fiscal cash register and the transmission of those data to the PU server,

e) ''Software application'' is performed on the main computer and enables two-way communication of the main computer with the fiscal cash register through the fiscal cash register port and especially enables giving commands to the fiscal cash register by the main computer,

f) ''Fiscal documents'' are special documents defined by this law which are printed by this cash register, and those are: fiscal receipt, reclaimed receipt, balance, daily and periodical reports,

g) ''Non-fiscal documents '' are all the documents that are printed by the fiscal cash register so that they are different from the fiscal documents in an obvious way,

h) ''Fiscal logo'' represents graphical symbol which is printed at the end of every fiscal document, while the horizontal and vertical dimensions of the fiscal logo are equal and must be within the boundaries from 5mm h 5mm to 7mm h 7mm.

i) ''Fiscal module'' contains specially built in fiscal memory.j) ''Fiscalization'' is a procedure of putting the fiscal cash register into the function of

turnover recording which is agreeable to this law,k) ''Time determinants'' are: day, month, year, hour and minute,l) ''The forbidden period'' is defined from the moment of creating the first fiscal receipt

or the first reclaimed receipt after the creating of the last daily report until the moment of creating the first following daily report,

m) ''The allowed period'' is defined from the moment of creating the last daily report until the moment of creating the first following fiscal receipt or the first following reclaimed receipt,

(3) The expressions used for the description of the system introduction for the recording of goods and services turnover and which are used in this Law have the following meanings:

a) ''Tax payer''' is each individual obliged to record the turnover with the use of the fiscal cash register, to transfer the data to the PU server with the use of the terminal and to give commands to the fiscal cash register with the use of software application in the instances defined by this Law,

b) ''A selling place'' is a place where the tax payer is performing the turnover or the service providing.

c) ''A producer'' is an individual who produce or import fiscal systems into Republic Srpska,

d) ''A registered producer'' is a producer registered by the Minister of Trade and Tourism (hereinafter: Minister),

e) ''An authorised producer'' is a registered producer with the Minister's approval for the particular type of fiscal system,

f) ''An authorised distributor'' is an individual entitled by the authorised producer for signing an agreement with the tax payer about the purchase of fiscal products, as well as for performing other activities regulated by this Law.

g) ''Servicing'' includes the repair of the irregularities and technical check,h) ''An authorised service'' is an individual entitled by the authorised producer for signing

an agreement with the tax payer about the maintenance of the fiscal devices and providing the technical support to the tax payer for the use of those fiscal devices, as well as for performing other activities regulated by this Law,

i) ''An authorised servicer'' is an individual entitled by the authorised producer or authorised service for the maintenance of the fiscal devices and providing the technical support to the tax payer for the use those fiscal devices, as well as for performing other activities regulated by this Law,

j) ''An authorised PU person'' is PU inspector who was given a special authorisation by the PU for the control affairs and for performing other activities regulated by this Law,

k) ''Market inspection authorised person'' is a market inspector entitled by the Republic Administration of the inspection activities to control and perform other activities regulated by this Law.

CommissionArticle 4

(1) The Government of Republic Srpska (hereinafter: The Government) entitles the Commission for the confirmation of the conditions' fulfilment when issuing the authorisation from the Article 31. of this Law and for the preparation of the proposal for the issuing and abolishment of the authorisation to the producer,

(2) The Commission from the paragraph 1. of this Article is composed of:

a) three representatives of the Ministry of Finance of Republic Srpska,b) three representatives of Ministry of Trade and Tourism of Republic Srpska

(hereinafter: Ministry),c) three representatives of Tax Administration.

(3) Specialized, technical and other affairs for the need of the Commission are managed by the Ministry of Finance and Ministry of Trade and Tourism.

(4) Commission can engage in their work other individuals employed in Ministries or other authorities too, depending on the issues considered by the Commission and whose considering and solution requires professional knowledge and work experience of the individual who is not a member of the Commission.

The obligation of turnover recording through the fiscal cash registerArticle 5

(1) A person enlisted in appropriate registry for the goods turnover, or for providing of service, is obliged to record each and every goods and service turnover through the fiscal cash register and the data transfer through the terminal to the PU server; in the case the main computer is used, giving commands to the fiscal cash register should be done by software application.

(2) The obligation from the paragraph 1. of this Article does not refer to:a) an independent agricultural producer, in case he sells his own agricultural products on

the market and on his family agricultural household,b) the owner of the autonomous craft-workshop, in case he sells his own products of the

old and craft-workshop artefacts on the market or similar places,c) banking legal person, in case of performing financial transaction through banking

accounts,d) energetic, communal, telecommunications and other public services which send

receipts for the sold goods or the services provided which are settled by issuing receipts of the consumption audit by the measuring instruments (power, gas, heating, water, phone etc.),

e) postal services and the transport and delivery of post mail,f) lawyer services,g) the obligation social security,h) the activities of religious organisations,i) artistic and literary works and Performing arts,j) the activities of artistic institutions,

k) the activities of libraries,l) the activities of archives,m) the activities of Museum,n) sale through automatic machines,o) street sale of ice creams, lottery tickets, popcorns, books and magazines (colporteurs);p) the activities of the shoe polisher, the porter and the person in charge of parking the

car; andq) the activities of education ( kindergarten, primary, secondary and college) and

postgraduate research.

(3) An individual to whom does not refer the obligation of the paragraph 2. of this Article, and in the same time performs the activities which are not withdrawn, that is, freed from the obligation of the turnover recording through the fiscal cash register and the transfer of the data to the PU server in the terms of the paragraph 1. of this Article, he is obliged to record through the fiscal cash register each and every turnover when performing those activities, as well as when transferring the data through he terminal to the PU server .

Fiscal systemArticle 6

Fiscal System contains:a) fiscal cash registers and terminals, orb) fiscal printer, terminal and software application, orc) fiscal cash register – printer, terminal and software application.

II THE CHARACTERISTICS OF THE CASH REGISTER

The types of the cash registersArticle 7

The cash register can be realised as:a) fiscal cash register receiving commands through the keyboard of the fiscal cash

register,b) fiscal printer receiving commands from the main computer through the port of the

fiscal printer orc) fiscal cash register – printer receiving commands from the cashier through keyboard

of the fiscal cash register – printer and from the main computer through the port of fiscal cash register – printer.

The types of the fiscal cash registers' sealsArticle 8

The fiscal cash registers contain the following seals:a) service seal blocking the opening of the fiscal cash register's package and the entrance

to the interior of the fiscal cash register, except for the part of the package where the paper tapes are,

b) program seal which blocks changing or deleting of the program memory contents and

c) fiscal seal which blocks the separation of the fiscal module and backplane of the fiscal cash register.

Types of cash registers' servicingArticle 9

The types of cash registers' servicing are:a) arbitrary required servicing,b) technical check,c) the repair of the irregularities without the removal of the program and fiscal

seal,d) the repair of the irregularities with the removal of the program seal,e) the repair of the irregularities with the removal of the fiscal seal,f) the repair of the irregularities with the removal of the program and fiscal seal,g) the change of the program memory contents,h) the change of the fiscal module andi) the change of the program memory contents and the change of the fiscal

module.

Types of the cash registers' resetsArticle 10

Types of the cash registers' resets are:a) deleting of the total contents of the operative memory,b) deleting of the data about achieved turnover and achieved reclaimed turnover in the

operative memory,c) deleting of the article basis in the operative memory andd) unblocking of the software without deleting of the total content of the operative

memory, of the data about the achieved recorded turnover and of the article base in the operative memory.

The labels of the tax ratesArticle 11

(1) The labels of the current tax rates in the fiscal cash registers are: ''A'', ''E'', ''J'' and ''K''.(2) The tax payers of this Law who are not registered PDV tax payers assign the label of tax rate ''A'' to all the articles.(3) The tax payers of this Law which are registered as PDV tax payers assign the labels of tax rate:

a) ''E'' to the articles on whose turnover PDV is paid on the general rate which is regulated by the Law containing PDV regulations.

b) ''J'' to the articles on whose turnover PDV is paid on the particular rate which is regulated by the Law containing PDV regulations.

c) ''K'' to the articles free from PDV.

Labels of the payment means Article 12

Labels of the payment means are:

a) ''cash'' if you paid by the ready money, scrip, money gift cards, intern cards or other similar means of payment,

b) ''check'' if paid by check,c) ''card'' if paid by cash card,d) ''bank transfer'', if paid by bank-transfer money.

IBFK and IBFMArticle 13

1) First two labels of IBFK serve to identify the authorised producer and the type of fiscal cash register, and the following five figures serve to identify the concrete fiscal cash register.

2) First two labels and first five figures of IBFK and IBFM are identical.3) The last figure of IBFK is always zero.4) The last figure of IBFM can be any figure from 0 to 9.5) The last figure of the first fiscal module in the fiscal cash register with the appropriate

IBFK is always zero.6) The last IBFM figure of every following fiscal module in the fiscal cash register with

the appropriate IBFK increase for 1 with regard to IBFM of the previous fiscal module, until it reaches maximally permitted figure from the paragraph 4. of this Article.

7) In the case of paragraph 6. of this Article, fiscal cash register with the existing IBFK can not be longer used after the fiscal module if padded by IBFM, whose last figure is equal to the maximally permitted figure from the paragraph 4. of this Article.

Technical and functional characteristics of the fiscal cash registerArticle 14

(1) The characteristics of turnover recording through the fiscal cash register need to:

a) enable the reception of the control commands given by the cashier through the fiscal cash register's keyboard, in the instances of fiscal cash register and fiscal cash register – printer,

b) enable the reception of the control commands given by the main computer through the fiscal cash register's port, in the instances of fiscal cash register and fiscal cash register – printer,

c) provide the client visual monitoring of recording the turnover, annulation of recorded turnover, reclamation of the turnover and the annulation of the reclaimed turnover on the client's side of screen,

d) provide the cashier visual monitoring of recording the turnover, annulation of recorded turnover, reclamation of the turnover and the annulations of the reclaimed turnover on the client's side of screen, in the instance of the fiscal cash register,

e) provide the recording of the turnover, annulation of the recorded turnover, reclamation of the turnover and the annullation of the reclaimed turnover in the KMs by integration to second decimal.

f) provide the stationing of the data about every single achieved recorded turnover and every single achieved reclaimed turnover into the operative memory.

g) enable the grouping, summing and the reading of the data about the achieved recorded turnover and achieved reclaimed turnover according to tax rates, and

h) provide the automatic formatting and transfer of data about the achieved recorded turnover and achieved reclaimed turnover according to tax rates from the operative memory to the fiscal memory while at the same time writing the daily report, and hence provide an automatic deleting of data about the achieved turnover and achieved reclaimed turnover according to tax rates in the operative memory in the allowed period.

2) Characteristics of the fiscal cash register's security need to:

a) enable the access to the part of the package where the change of paper tapes is required without the removal of service seal.

b) prevent the access to the interior of the fiscal cash register, especially to the program and fiscal seal, without the removal of the service seal,

c) provide the protection of the fiscal cash register management program, or the contents of the program memory from deleting or changing with the use of program seal,

d) provide the display of the program memory's contents through the fiscal cash register's port, on the basis of the control commands received through the fiscal cash register's port or provide the reading of the program memory's contents in the controller, after the removal of the program memory out of the fiscal cash register.

e) provide the protection of the fiscal memory from the changing and deleting.f) prevent the separation of the fiscal module and backplane of the fiscal cash

register with the use of the fiscal seal,g) enable the physical connection of the fiscal module and the package of the fiscal

cash register by pouring over the mixture that stiffens,h) enable the automatic or manual transfer of the fiscal cash register in the regime of

the display of the fiscal memory, andi) enable the reading of the fiscal memory on the basis of the commands received

through the port of fiscal cash register.

3) The characteristics of the fiscal cash register fiscal memory's management need to:

a) enable the stationing of the 1.800 entries from the daily reports in the fiscal memory, and those entries include: data about the achieved recorded turnover according to tax rates between the two successive daily reports, data about the achieved reclaimed turnover according to tax rates between the two successive daily reports, the number of the last fiscal receipt issued before the daily report is written, the number of the last reclaimed receipt issued before the writing of daily report and time determinants of the daily report's writing.

b) enable the stationing of 80 entries in the fiscal memory about the type and time determinants of the beginning and end point of the servicing,

c) enable the stationing of the 50 entries in the fiscal memory about the type and time determinants of the reset,

d) enable the stationing of the 30 entries about the specification and time determinants of the tax rates' changes,

e) enable the stationing of the IBFM and IBO in the fiscal memory,f) enable the memorising of data in the fiscal memory for at least five years,

independently of fiscal cash register's power-supply, andg) enable visual and printed report of the need for a change of the fiscal module before

every writing of daily report, in case that the number of the possible remaining stationings of the daily reports in the fiscal memory is less than 50.

4) Characteristics of the prevention from the recording of fiscal cash register's turnover need to:

a) prevent further recording of the turnover with the use of fiscal cash register, after the fiscal memory of the fiscal cash register is full on any basis,

b) prevent further recording of the turnover with the use of fiscal cash register, if it was established in the procedure of self-testing that the fiscal memory is defective,

c) prevent further recording of the turnover with the use of fiscal cash register, if it was established in the procedure of self-testing that the operative memory is defective,

d) prevent further recording of the turnover with the use of fiscal cash register, if it was established in the procedure of self-testing that at least one display is defective,

e) prevent further recording of the turnover with the use of fiscal cash register, if it was established in the procedure of self-testing that the printer is defective, and

f) prevent further recording of the turnover with the use of fiscal cash register, when there is no either paper tape for cut outs or control paper tapes.

(5) Characteristics of printing at the fiscal cash register need to:

a) enable that the data printed on the control paper tape which is recommended by the authorised producer, should be readable in the period of at least four years from the date of printing,

b) enable the printing of the fiscal documents in the official language of Republic Srpska,c) enable simultaneous printing of the identical fiscal documents, one sample of each, on

the paper tape for the cut outs and on the control paper tape of the fiscal cash register,d) enable printing of data about every particular recorded turnover on the cut out of the

fiscal receipt and on the control tape of the fiscal cash register,e) enable printing of data about every particular annulated recorded turnover on the cut

out of the fiscal receipt and on the control tape of the fiscal cash register,f) enable printing of data about every particular reclaimed turnover on the cut out of the

fiscal receipt and on the control tape of the fiscal cash register,g) enable printing of data about every particular annulated reclaimed turnover on the cut

out of the fiscal receipt and on the control tape of the fiscal cash register,h) prevent the printing of fiscal documents before the fiscalization,i) enable the printing of fiscal logo strictly on the fiscal documents,

j) prevent the printing of the non-fiscal documents containing key words and worth of the turnover from the fiscal documents,

k) prevent the printing of the non-fiscal documents containing symbols similar to fiscal logo,

l) enable printing of the article base of the fiscal cash register,m) enable that every started and then interrupted operation due to the defect of the printer

be continued after the repair of the printer, andn) enable that every started and then interrupted operation due to the cut of power-supply

be continued after the renewed power-supplying.

(6) Characteristics of the preventing of deleting the fiscal cash counter need to:

a. prevent deleting of the counter of fiscal receipt's ordinal number,b. prevent deleting of the counter of daily report's ordinal number,c. prevent deleting of the counter of servicing ordinal number,d. prevent deleting of the counter of reset ordinal number,e. prevent deleting of the counter of ordinal number of tax rates' changes

(7) Characteristics of the time determinants control of the fiscal cash register need to:

a) enable reading of time determinants from the realistic time clock,b) in the forbidden period prevent the change of time determinants of the realistic

time clock,c) enable the control of the inserted time determinants, so that the inserted time

determinants cannot be older than the time determinants already stationed in the fiscal memory,

d) in the permitted period enable the change of the winter/summer time clock switch, without the removal of the seal, and

e) in the permitted period enable the insertion of time determinants of the end point of fiscalization in the fiscal memory.

(8) Characteristics of the tax rates specification of fiscal cash register need to:

a) enable the specification of four tax rates, labelled as: ''A'', ''E'', ''J'' and ''K'', andb) prevent the change of specification of tax rates in the forbidden period.

(9) Characteristics of the managing the operative memory and the resets of the fiscal cash register need to:

a) enable keeping of contents of the operative memory for at least 30 days independently of fiscal cash register's power-supply,

b) enable the import of name and address of the selling place in the operative memory,

c) enable the stationing of the article base in the operative memory,d) enable the stationing in the operative memory of the cash worth brought in the

cash register by the cashier (''cash-in'')e) enable the stationing in the operative memory of the cash worth brought out

the cash register by the cashier (''cash-out'')

f) enable at least one type of the fiscal cash register's reset from the Article 10. of this Law,

g) in the forbidden period enable the change of the unit's price in the article base of the operative memory and prevent the change or deleting of all the others data from the article base in the operative memory, without the removal of the service seal and performing the reset of the article base deletion or reset of the deletion of the total of the operative memory contents.

h) in the forbidden period prevent the change or the deletion from the operative memory of data about the achieved recorded turnover and achieved reclaimed turnover, without the removal of the seal and performing of the appropriate reset,

i) prevent the reset of deleting the total operative memory contents, without the removal of the seal, if that type of reset is achieved,

j) prevent the reset performing of deleting the data about the achieved recorded turnover and achieved reclaimed turnover, without the removal of the seal, if that type of reset is achieved, and

k) enable the reset of the software unblocking, without the removal of the seal, if that type of reset is achieved.

(10) Fiscal cash register needs to satisfy all the rigid quality requirements, which is marked by the ,,CE,, label.

Fiscal cash register's additional equipmentArticle 15

(1) Tax payer can connect a fiscal cash register with the additional equipment such as: main computer, barcode reader, penny scales, additional printer etc.

(2) Additional equipment from the paragraph 1. of this Article can be connected strictly through the fiscal cash register's port.

III CHARACTERISTICS OF A TERMINAL

Types of terminalsArticle 16

Terminal can be realized as:a) an independent device as compared with the fiscal cash register, connected to

fiscal cash register through the external port of fiscal cash register and appropriate cable, or

b) an internal part of fiscal cash register, connected to fiscal cash register through the internal port of the fiscal cash register.

Types of terminal's sealsArticle 17

Terminal contains following seals:a) service seal which prevents the opening of the terminal package and the access to the

interior of the terminal, andb) program seal which prevents changing or deleting the contents of the program

memory.

Types of the terminal's servicingArticle 18

Types of the terminal's servicing are:a) arbitrary required servicing,b) technical check,c) the repair of the irregularities without the removal of program seal,d) the repair of the irregularities with the removal of program seal, ande) the change of the program memory's contents.

Types of the terminal's resetsArticle 19

Types of the terminal's resets are:a) deleting of the total operative memory's contents andb) deleting of the last received command in the operative memory.

Set of commands for the terminalArticle 20

Minimal set of commands that the terminal needs to perform encompasses the following commands:

a) setting of time determinants for the sending of data to the PU server,b) setting of period and time for the sending of data to the PU server,c) request for the sending of the database with all the servicing from the fiscal memory,d) request for the sending of the database with all the resets from the fiscal memory,e) request for the sending of the database with all the changes of tax rates from the fiscal

memory,f) request for the sending of the database with all the achieved recorded and reclaimed

turnovers from all the daily reports from the fiscal memory,

g) request for the sending of the database with the achieved recorded and reclaimed turnovers in the due time from the fiscal memory, and

h) request for the sending of the database with the achieved recorded and reclaimed turnovers which are not sent from the fiscal memory yet.

Technical and functional characteristics of terminalArticle 21

(1) Terminal needs to:a) have the first terminal port installed for the connection with the fiscal cash register,b) have the second terminal port installed for the connection with the additional

equipment of the fiscal cash register,c) enable the transparent connection of the fiscal cash register with the additional

equipment of the fiscal cash register through the terminal, when the terminal is not communicating with the fiscal cash register,

d) prevent the connection of the fiscal cash register with the additional equipment of the fiscal cash register through the terminal, when the terminal is communicating with the fiscal cash register,

e) have the connector installed for the connection with the external antenna,f) enable at least one type of terminal reset from the Article 19. of this Law,g) have installed the realistic clock with the battery supply,h) enable the protection from the changing and deleting, with the use of program seal for

the managing the terminal, or the program memory contents,i) prevent the access to the interior of the terminal and SIM card ( Subscriber Identity

Module Card) - subscribing identification card, without the removal of the service seal,

j) enable wireless communication with the PU server through GPRS (General Packet Radio Service) network of the mobile telecommunication intended for the transfer of the data,

k) enable the operation in VPN (Virtual Private Network) - virtual private network which is provided by the mobile telecommunication operator,

l) enable the use of FTP (File Transfer Protocol) protocol for the data transfer between the terminal and PU server, and

m) enable the synchronisation of the realistic time clock of the terminal with the realistic time clock of the PU server with the use of NTP (Network Time Protocol) - network time protocol, when sending data to the PU server.

(2) Characteristics of the terminal from the paragraph 1. clauses a) – d) of this Article do not have to be implemented in the case of terminal being the interior side of the fiscal cash register, connected with it through the interior port of the fiscal cash register.

(3) Characteristics of defining the rights of terminal access need to:a) enable defining of the username and password for the access to the VPN network,b) enable defining of address of the PU server,c) enable defining of the username and password for the access to the PU server,d) enable defining of the name of directorate in the PU server where the sent data is

stationed,

e) enable defining of the name of directorate in the PU server from which the commands are received, and

f) enable the change of imported data from the clauses a), b), c) d) and e) of this paragraph through the terminal port on the basis of the password which is unique for that particular terminal.

(4) Characteristics of the access to the terminal's server need to:a) enable the command reception from the PU server,b) enable automatic or manual activation of data reading from the fiscal memory of the

fiscal cash register,c) enable data reading from the fiscal memory of the fiscal cash register through fiscal

cash register's port, such as: IBO, IBFM, the type and time determinants of the servicing, the type and time determinants of the reset, specification and time determinants of tax rates’ changes, the type and time determinants of daily report’s creating, values of the achieved recorded turnover according to every tax rate, values of achieved reclaimed turnover according to every tax rate, the number of the last fiscal receipt before the creating of the daily report, the number of the last reclaimed receipt before the creating, etc.

d) activate the first visual indication in the defined time interval before the time determinant of the sending of required data to the PU server,

e) deactivate the first visual indication and activate the second visual indication during the data reading from the fiscal memory,

f) deactivate the second visual indication and activate the third visual indication for all the time until the read data are appropriately transferred to the PU server,

g) enable the transfer of data to the PU server,h) enable the reception response of the PU server,i) enable the detection of the good working order of the data transmission on the basis of

the received response of PU server,j) enable repeated transfer of the required data to the PU server in due time, the most

defined number of times in the defined time intervals, if there was previously incorrect data transfer to the PU server,

k) check the validity of the database's name with the commands, which is composed of IBFK and the label of the database with the commands,

l) enable the performing of commands from the Article 20. of this Law, which are read from the database with commands,

m) create the name of the database with the IBFK servicing and the labels of database with the servicing,

n) enable the creating of the database with servicing from IBO, IBFM, types and time determinants of the start and end point of every servicing,

o) create the name of the database with resets from IBFK and the labels of database with resets,

p) enable the creating of database with resets of IBO, IBFM, types and time determinants of the reset,

q) create the name of the database with the changes of the tax rates from IBFK and the labels with the changes of the tax rates,

r) enable the creation of the database with the changes of tax rates from IBO, IBFM, values of tax rates and time determinants of tax rates' changes,

s) prevent deleting of ordinal number counter of the database with the achieved recorded and reclaimed turnovers,

t) create the name of the database with achieved recorded and reclaimed turnovers from IBFK, label and ordinal number of achieved and reclaimed turnovers, and

u) enable the creation of the database with achieved recorded and complained turnovers from IBO, IBFM, ordinal label and ordinal number with achieved, ordinal number of the last fiscal receipt included in the daily report, time determinants of the daily reports' creation, the values of the achieved recorded turnovers according to all the tax rates.

(5) Terminal needs to satisfy the strictest quality requirements, which is labeled by the ,,CE,,.

User's functions of the terminalArticle 22

(1) Terminal can enable giving of control commands to the fiscal cash register, such as: the change of unit's price, article base's update, article base's reading, reading of the list of sold articles, reading of the list of reclaimed articles, etc.

(2) Terminal can enable the performing and other user's functions on the selling place, which are not directly connected to the fiscal cash register, such as: supplement of SIM cards for the mobile telephones, payment for lottery tickets, display of marketing messages on the additional display, networking of the payment cards' devices, alarming in case conflagration or unauthorised entrance to the selling place occurs, transmission of video, picture or sound from the security camera and microphone etc.

IV CHARACTERISTICS OF THE SOFTWARE APPLICATION

Types of the software applicationsArticle 23

Software application can be realized as:a) independent program orb) module of sale which represents a part of some accounting-book-keeping program.

Types of software applications' servicingArticle 24

Types of software applications' servicing are:a) arbitrary required servicing,b) technical check andc) reinstallation of the software application.

Functional characteristics of the software applicationArticle 25

Software application needs to be in working order to:a) enable the cashier to monitor visually the recording, annulations and reclaiming on the

display of the main computer,b) enable the identity, or the synchronisation of the article base with the article base in

the main computer,c) enable the simultaneous printing of identical fiscal documents, one sample each, on

the paper tape for cut outs and on the control paper tape of the fiscal cash register,d) enable the printing of every particular recorded turnover on the cut out of fiscal receipt

and on the control tape of the fiscal cash register,e) enable the printing of every particular annulated recorded turnover on the cut out of

fiscal receipt and on the control tape of the fiscal cash register,f) enable the printing of every particular reclaimed turnover on the cut out of fiscal

receipt and on the control tape of the fiscal cash register,g) enable the printing of every particular annulated complained turnover on the cut out of

fiscal receipt and on the control tape of the fiscal cash register,h) prevent the printing of non-fiscal documents which contain key words and values of

turnover from the fiscal documents on the non-fiscal printer, non-fiscalizated or fiscalizated fiscal cash register,

i) prevent the printing of non-fiscal documents which contain symbols similar to fiscal logo on the non-fiscal printer, non-fiscalizated or fiscalizated fiscal cash register,

j) enable the printing of article base of the fiscal cash register,k) prevent further recording of the turnover with the use of main computer in case of the

lack of either paper tape with cut outs, or control paper tape in the fiscal cash register, and

l) prevent further recording of the turnover with the use of main computer in case of the defect of the fiscal cash register.

V FISCAL DOCUMENTS

Fiscal receiptArticle 26

(1) Fiscal receipt is a fiscal document which contains every single recorded turnover and every single annulated recorded turnover.

(2) Fiscal receipt compulsorily contain the following data:a) name of the tax payer,b) name and address of the selling place,c) IBO,d) IBFM,e) name of the fiscal document,f) list of every single recorded turnover, and each of them contains: name of the

recorded article, amount, price per article, the value of every particular recorded turnover and the label of tax rate, if the recording is performed,

g) list of every single annulated recorded turnovers, and each of them contains: name of the annulated recorded article, unit of measurement, the amount with the negative sign, price per article, the value of every single annulated recorded turnover with the negative sign and the label of tax rate, if the recording

actually took place, and after that the annulation of at least a part of the recorded turnover,

h) specification of tax rates utilised in the clause g) of this Article,i) the amount of the achieved recorded tax according to tax rates utilised in the

point g) of this Article,j) total amount of the achieved recorded tax,k) the worth/value (?) of the achieved recorded turnover,l) total amount for the client to pay,m) list of the payment means chosen by clients and the paid amount by the client

according to every chosen means of payment,n) total amount of payment paid in by the client, equal to the sum of paid amounts

according to all the means of payment,o) amount to be returned to the client, equal to the differential of the total paid

amount by the client and total amount to be paid,p) time determinant of the creating of the fiscal receipt,q) ordinal number of the fiscal receipt, andr) fiscal logo.

(3) Fiscal receipt can be monitored by the marketing message separated with the use of printed separator.

Reclaimed receiptArticle 27

(1) Reclaimed receipt is a fiscal document which contains every single reclaimed turnover and every single annulated reclaimed turnover.

(2) Reclaimed receipt inevitably contains the following data:a) name of the tax payer,b) name and address of the selling place,c) IBO,d) IBFM,e) name of the fiscal document,f) list of every single reclaimed turnovers, and each of them contains: name of

the reclaimed article, amount, price per article, the value of every particular reclaimed turnover and the label of tax rate, if the reclaiming took place,

g) list of every single annulated recorded turnovers, and each of them contains: name of the annulated reclaimed article, unit of measurement, the amount with the negative pre-sign, price per article, the value of every single annulated reclaimed turnover with the negative pre-sign and the label of tax rate, if the reclaiming actually took place, and after that the annulation of at least a part of the reclaimed turnover,

h) specification of tax rates utilised in the point f) of this Article,i) the amount of the achieved complained tax according to tax rates utilised in the

point f) of this Article,j) total amount of the achieved reclaimed tax,k) the worth of the achieved complained turnover according to tax rates utilised in

the point f) of this Article,l) total amount of the achieved reclaimed turnover,m) total amount for the cashier to pay to the client,

n) list of the payment means chosen by clients and the amount paid by the client according to every chosen means of payment,

o) total amount of payment paid by the client, equal to the sum of paid amounts according to all the means of payment,

p) amount to be returned to the client, equal to the differential of the total paid amount by the client and total amount to be paid,

q) time determinant of creating the reclaimed receipt,r) ordinal number of the complained receipt, ands) fiscal logo.

(3) Reclaimed receipt can be followed by the marketing message separated with the use of printed separator.

BalanceArticle 28

(1) Balance is a fiscal document which is created and printed when necessary, and which sums up the data recorded from the moment of creating the previous daily report.

(2) Balance contains the following data:a) name of tax payer,b) name and address of the selling place,c) IBO,d) IBFM,e) name of the fiscal document,f) total number of servicing,g) type, number and time determinants of all the servicing in the reported period, which

counts from the creation of the last daily report until the creation of balance,h) total number of all types of reset,i) type, number and time determinants of all the resets in the reported period from the

clause g) of this Article,j) total amount of tax rates' changes,k) specification, number and time determinants of all the tax rates' changes in the

reported period from the point g) of this Article,l) the amount of achieved recorded tax according to all tax rates in the reported period

from the clause g) of this Article,m) total amount of the achieved recorded tax in the reported period from the point g) of

this Article,n) the worth of the achieved recorded turnover according to all tax rates in the reported

period from the point g) of this Article,o) the total worth of the achieved recorded turnover in the reported period from the point

g) of this Article,p) the amount of the achieved reclaimed tax according to all tax rates in the reported

period from the point g) of this Article,q) total amount of the achieved reclaimed tax in the reported period from the point g) of

this Article,r) the worth of achieved complained turnover according to all tax rates in the reported

period from the point g) of this Article,s) the total worth of achieved complained turnover in the reported period from the point

g) of this Article,

t) the amount of the cash in the cash register in the reported period from the point g) of this Article,

u) the worth of checks in the cash register in the reported period from the point g) of this Article,

v) the worth of cards turnover in the cash register in the reported period from the point g) of this Article,

w) the worth of the bank transfer in the cash register in the reported period from the point g) of this Article,

x) time determinant of the balance creation,y) ordinal numbers of the first and the second fiscal receipt in the reported period from

the point g) of this Article,z) ordinal numbers of the first and the second complained receipt in the reported period

from the point g) of this Article,aa) ordinal number of the last daily report,bb) the number of the remaining daily reports until the filling up the fiscal memory, andcc) fiscal logo.

Daily reportArticle 29

(1) Daily report is a fiscal document created and printed in the end of the work, once in a day, and which sums up data recorded from the moment of creating the previous daily report.

(2) Daily report contains the following data:a) name of tax payer,b) name and address of the selling place,c) IBO,d) IBFM,e) name of the fiscal document,f) total number of servicing,g) type, number and time determinants of all the servicing in the reported period, which

counts from the creation of the previous daily report until the creation of the current daily report,

h) total number of all types of reset,i) type, number and time determinants of all the resets in the reported period from the

point g) of this Article,j) total amount of tax rates' changes,k) specification, number and time determinants of all the tax rates' changes in the

reported period from the point g) of this Article,l) the amount of achieved recorded tax according to all tax rates in the reported period

from the point g) of this Article,m) total amount of the achieved recorded tax in the reported period from the point g) of

this Article,n) the worth of achieved recorded turnover according to all tax rates in the reported

period from the point g) of this Article,o) the total worth of achieved recorded turnover in the reported period from the point g)

of this Article,p) the amount of achieved reclaimed tax according to all tax rates in the reported period

from the point g) of this Article,

q) total amount of the achieved complained tax in the reported period from the point g) of this Article,

r) the value of achieved complained turnover according to all tax rates in the reported period from the point g) of this Article,

s) the total value of achieved reclaimed turnover in the reported period from the point g) of this Article,

t) time determinant of the daily report creation,u) ordinal numbers of the first and last fiscal receipt in the reported period from the point

g) of this Article,v) ordinal numbers of the first and the second reclaimed receipt in the reported period

from the point g) of this Article,w) ordinal number of the daily report,x) the number of the remaining daily reports until the filling up the fiscal memory, andy) fiscal logo.

Periodical reportArticle 30

(1) Periodical report is a fiscal document created and printed in the end of the work, on the last day of every tax period and when necessary, and it sums up data recorded in the given reporting period.

(2) Periodical report contains the following data:a) name of tax payer,b) name and address of the selling place,c) IBO,d) IBFM,e) name of the fiscal document,f) time determinant of the beginning and end point of the reporting period for which is

created the periodical report,g) total number of servicing,h) type, number and time determinants of all the servicing in the reported period from the

point f) of this Article,i) total number of all types of reset,j) type, number and time determinants of all the resets in the reported period from the

point f) of this Article,k) total amount of tax rates' changes,l) specification, number and time determinants of all the tax rates' changes in the

reported period from the point f) of this Article,m) the amount of achieved recorded tax according to all tax rates in the reported period

from the point f) of this Article,n) total amount of the achieved recorded tax in the reported period from the point f) of

this Article,o) the worth of achieved recorded turnover according to all tax rates in the reported

period from the point f) of this Article,p) the total worth of achieved recorded turnover in the reported period from the point f)

of this Article,q) the amount of achieved complained tax according to all tax rates in the reported period

from the point f) of this Article,

r) total amount of the achieved reclaimed tax in the reported period from the point f) of this Article,

s) the worth of achieved reclaimed turnover according to all tax rates in the reported period from the point f) of this Article,

t) the total worth of achieved reclaimed turnover in the reported period from the point f) of this Article,

u) time determinant of the periodical report creation,v) ordinal numbers of the first and the last fiscal receipt in the reported period from the

point f) of this Article,w) ordinal numbers of the first and the last reclaimed receipt in the reported period from

the point f) of this Article,x) ordinal numbers of the first and the last daily report in the reported period from the

point f) of this Article,y) the number of the remaining daily reports until the filling up the fiscal memory, andz) fiscal logo.

VI RELEASE OF THE FISCAL SYSTEM ON/TO THE MARKET

Registration and authorisationArticle 31

(1) Fiscal system can be released to the market only by the registered producer with the licence for that type of fiscal system (hereinafter: authorised producer).(2) Minister of Trade and Tourism (hereinafter: Minister), when suggested by the Commission, performs the issuing of the arrangement for the registration of the producer and for the deleting from the registry of registered producers. (3) Minister, when suggested by the Commission, can issue and abolish the authorisation for the particular type of fiscal system,(4) Ministry manages the registry of the registered producer and of issues licenses from the paragraph. of this Article.

Request for producer's registrationArticle 32

A manufacturer can apply to the Ministry for the registering after the public invitation to apply, which contains: a) filled in entry form for the producer’s registration, b) auction warranty of the business bank with ''no objection'' clause, with the amount of 700.000 KM and the12 months period of validity, c) verification from the authorities about the producer's entry into the register as the legal person for performing the business of producing computers and other equipment for the data processing and the activities of advice giving and the creating of computer programs, d) data about the producer (name and address, skills, technical expertise, references, financial capacity etc.), e) data about the distributive network organisation (names and addresses of the authorised distributors, skills and technical expertise etc.), f) data about the service network organisation ( names and addresses of the authorised services, skills and technical expertise etc.),

g) data about the financial and other facilities for the selling of the fiscal system to the tax payer, h) certified copy of the certificate ISO 9000.

Procedure for the producer's registeringArticle 33

(1) Commission provides to the Minister a proposition for the registration arrangement for the producer on the basis of the positive mark of completion of the delivered documentation from the Article 32. of this Law, in accordance with the Law of the general management procedure. (2) A complain to this arrangement can be submitted to the Government.(3) Costs of the producer's registering from the Article 32. will defray the producer himself .(4) The arrangement about the registration of the producer is announced in the ''Sluzbeni glasnik of Republika Srpska''

Request for the issuing of certificate of the fulfilment of technical and functional characteristics of the fiscal cash register

Article 34

Registered manufacturer can submit a request for the issuing of the certificate about the fulfilment of the technical and functional characteristics for a certain type of the fiscal cash register to the Commission, and it contains:

a) filled form for the testing of the type of fiscal cash registerb) commercial brochure of that type of fiscal cash register, with the indicated type and

photo of it and the data of the manufacturer/producer,c) user's and service's manual of that type of fiscal cash register which includes: basic

technical data, instructions about the way of use, programming and maintenance, the description of the construction, prefabricated draft, detailed electric schemes, list of the electronic elements, communicational protocol, description and the appearance of the manufacturers leaden seal, algorithm of the fiscal cash register's functioning, etc.

d) written statement of the registered manufacturer that the type of fiscal cash register do not have any hidden function that are not stated in the documentation from the point d) of this Article,

e) sample of the type of fiscal cash register intended for the testing, andf) all the other required means for the testing that are requested by the form from the

point a) of this Article.

The procedure of issuing the certificate about the fulfilment of the technical and functional characteristics of the fiscal cash register

Article 35

(1) Commission organises the testing of meeting the requirements of technical and functional characteristics of the fiscal cash register.

(2) Commission issues the certificate to the registered manufacturer, a certificate from the Article 34. of this Law on the basis of the positive outcome of the testing the fulfilment of the technical and functional requirements of the sample type of fiscal cash register. If not, the Commission rejects the request because of the negative testing result about the fulfilment of the technical and functional requirements of the sample type of fiscal cash register.

(3) The costs of the testing from the subsection 1. of this Article and issuing the certificate or the arrangement from the subsection 2. of this Article are covered by the registered producer.

(4) In the case of change of technical and functional characteristics of the type of fiscal cash for which the certificate was issued, registered producer is required to get a new certificate from the Commission about the fulfilment of the technical and functional characteristics of that type of fiscal cash register before releasing it on the market.

Request for the issuance of the certificate about the fulfilment of the technical and functional characteristics of terminal

Article 36

Registered manufacturer can apply to the Commission a request for the issuance of the certificate about the fulfilments of the technical and functional characteristics for the particular type of the terminal, and the request contains:

a) filled in entry form for the testing of the terminal sample,b) commercial brochure of that type of terminal, with the indicated type and its

photo and the data of the producer,c) user's and service's manual of that type of terminal which includes: basic

technical data, instructions about the way of use, programming and servicing, the description of the its construction, its prefabricated draft, detailed electric schemes, the list of the electronic elements, communicational protocol, the manner of the sealing with the service seal, algorithm of the terminal's functioning, etc.

d) written statement of the registered producer that the type of terminal do not have any hidden function that is not stated in the documentation from the clause d) of this Article,

e) sample of the type of terminal intended for the testing, andf) all the other required means for the testing that are requested by the form from

the point a) of this Article.

The procedure of the issuance of the certificate about the fulfilment of the technical and functional characteristics of terminal

Article 37

(1) The Commission organises the testing of the technical and functional characteristics of the terminal.

(2) The Commission issues the certificate from the Article 36. to the registered producer, on the basis of the positive testing results about the fulfilment of the technical and functional characteristics of the sample type of terminal. If that is not the case, the Commission rejects the request because of the negative result about the fulfilment of the technical and functional characteristics of the sample type of terminal.

(3) Costs of the testing from the paragraph 1. of this Article and costs of the certificate and arrangement issuance from the paragraph 2. of this Article covers the manufacturer himself .

(4) In the case of the change of technical and functional characteristics of the terminal type that the certificate was issued for, the registered producer is obliged to obtain from the Commission a new certificate about the fulfilment of the technical and functional characteristics of the sample type of terminal, before releasing it on the market.

Request for the issuance of the certificate about the fulfilment of the technical and functional characteristics of the software application

Article 38

Registered producer can submit to the Commission a request for the issuance of the certificate about the fulfilment of the technical and functional characteristics for the particular type of the software application, and the request has to contain:

j) filled in entry form for the testing of the software application sample,k) commercial brochure of that type of software application, with the indicated

type and its photo and the data about its producer,l) user's manual of that type of software application which includes: basic

technical data, instructions about the installation, about the manner of use and required hardware resources of the main computer, about the type of the fiscal cash register to which it gives commands, communicational protocol, algorithm of the terminal's functioning, etc.

m) written statement of the registered producer that that particular type of software application do not have any hidden function that is not stated in the documentation from the point d) of this Article,

n) sample of the type of software application intended for the testing, ando) all the other required means for the testing that are requested by the form from

the point a) of this Article.

The procedure of the issuance of the certificate about the fulfilment of the technical and functional characteristics of software application

Article 39

(1) The Commission organises the testing of the technical and functional characteristics of the software application,

(2) The Commission issues the certificate from the Article 38. to the registered manufacturer, on the basis of the positive testing result about the fulfilment of the technical and functional characteristics of the sample type of the software application. If that is not the case, the Commission rejects the request because of the negative result about the fulfilment of the technical and functional characteristics of the sample type of the software application,

(3) Costs of the testing from the paragraph 1. of this Article and costs of the certificate and arrangement issuance from the paragraph 2. of this Article covers the producer himself ,

(4) In the case of the change of functional characteristics of the software application type that the certificate was issued for, the registered producer is obliged to obtain from the Commission a new certificate about the fulfilment of the technical and functional characteristics of the sample type of the software application, before releasing it on the market.

Request for the issuance of the fiscal system licenseArticle 40

Registered manufacturer can submit to the Commission a request for the issuance of the license for the particular type of the fiscal system, which includes:

g) certificate about the fulfilment of the technical and functional characteristics of fiscal cash register from the Article 34. of this Law,

h) written statement of the registered producer that the fiscal cash registers released on market should be the identical to the sample type of the fiscal cash register from the point a) of this Article.

i) certificate about the fulfilment of the technical and functional characteristics of the terminal from the Article 36. of this Law, which enables the transfer of data from the fiscal cash register from the point a) of this Law.

j) written statement of the registered producer that the released terminal would be identical to the sample type of the terminal from the clause c) of this Article,

k) certificate about the fulfilment of the functional characteristics of the software application from the Article 38. of this Law, which enables the giving commands to the fiscal cash register from the clause a) of this Article, if that fiscal cash register represents fiscal printer or fiscal cash register-printer,

l) written statement of the registered producer that the software applications released on market should be the functionally identical to the sample type of the software application from the clause e) of this Article, if the type of fiscal cash register from the point a) of this Article represents fiscal printer or fiscal cash register-printer.

The procedure of the issuance of the fiscal system certificateArticle 41

a) The Commission prepares and delivers a proposal to the Minister about the issuance of a certificate for the particular type of the fiscal system on the basis of the positive mark of the completeness of the delivered documentation from the Article 40. of this Law in accordance with the Law of the general management procedure.

b) A complain can be submitted to the Government on the ground of Minister's issuance of the arrangement.

c) Costs of the license issuing from the Article 40. of this Law covers the registered producer.

d) The arrangement by the Minister about the issuing of the certificate is announced in the ''Sluzbeni glasnik of Republic Srpska'.

The contract between the registered producer and MinistryArticle 42

Registered producer is obliged to conclude a contract before releasing a fiscal cash register on the market; contract about mutual rights and obligations with Ministry, which guarantees the fulfillment of conditions from this Law.

The security instrumentsArticle 43

(1) The warranty for the insurance of fulfilling the conditions of this Law is performed by using the following security instruments:

a) by the first warranty of the business bank with the clause ''no complain'', with the price of 700.000 KM and the period of validity of 12 months, which is submitted to the Commission while making the agreement from the Article 42. of this Law, and

b) the second warranty of the business bank with the clause ''no complain'', with the price of 700.000 KM and the period of validity of 12 months, taking into account the termination of validity of the first warranty, which is submitted to the Commission 30 days before the date of expiring of the first warranty.

(2) Auction warranty from the Article 32. clause 2) of this Law is brought back to the registered manufacturer when making an agreement from the Article 42. of this Law, after the registered manufacturer replaces the auction warranty with the warranty of conditions fulfillment from this Law.

(3) The Ministry is taking into account the concluded agreements from the Article 42. of this Law in the account of registered manufacturers and license for fiscal systems from the Article 31. of this Law and it makes sure the contracted duties are executed.

The conditions for the activation of the security meansArticle 44

The security instruments from the Article 43. paragraph 1. of this Law can be activated in every instance when the registered producer is not acting according to this Law, and especially when the registered producer:

a) after signing the agreement from the Article 42. of this Law does not provide the warranty from the Article 43, paragraph 1. of this Law,

b) does not provide the service which possess the required additional equipment and which is professionally and technically equipped for the servicing of the sold fiscal system agreeable with the data from the Article 32. paragraph 1. clause f) of this Law,

c) reduces the scope of the service network from the Article 32. paragraph 1. point f) of this Law without the license approved by the Ministry from the Article 83. paragraph 4 of this Law,

d) release the fiscal system on the market without the approvals from the Articles 35, 37. and 39. of this Law,

e) in the period indicated in the Article 84. paragraph 6. of this Law, does not remove the irregularities on the fiscal product or does not replace it with the new one, or

f) by the PU arrangement from the Article 84. paragraph 6. of this Law take back the fiscal product from the tax payer.

The purpose of the security instrumentsArticle 45

Security instruments from the Article 43. paragraph 1. of this Law are used for:a) the compensation to the budget of Republic Srpska in the case from the Article

44. paragraph 1. clauses a), b), c) and d) of this Law, orb) the compensation to the tax payer from the Article 44. paragraph 1 clauses d)

and e) of this Law.)

The purpose of security instruments’ activationArticle 46

1) The Commission prepares and passes to the Minister of Finance the proposal about the activation of the security instruments of the positive result of fulfilment the conditions in the Article 44. of this Law,

2) On the proposal of Ministry, the Minister of Finance activates the security instruments from the Article 43. paragraph 1. of this Law,

3) Registered producer is obliged to provide security for the new instrument of security from the Article 43. paragraph 1. of this Law, in the same amount and under the same conditions, within the 14 days after the security instruments’ activation, in order to maintain the status of registered producer.

Conditions for the license abolishment of the fiscal systemArticle 47

The license for the particular type of the fiscal system from the Article 31. paragraph 1. of this Law, which contains fiscal product with a defect, is abolished if:

a) An authorised producer within the period indicated in the Article 84. paragraph 2. of this Law, does not remove the defects on the fiscal product or do not replace it with the new one, or

b) the PU arrangement from the Article 84. paragraph 6. of this Law confiscates the fiscal product with the defect from the tax payer.

The procedure of the abolishment of the fiscal system’s licenseArticle 48

(1) The Commission prepares and delivers the proposal about the license abolishment of the particular type of the fiscal system on the basis of the result of the conditions fulfilment from the Article 47. of this Law.

(2) The arrangement about the license abolishment of the particular type of the fiscal system is announced in the ''Sluzbeni glasnik of Republic Srpska''.

(3)

The conditions of the manufacturer's registration abolishmentArticle 49

Registration of the manufacturer from the Article 31. paragraph 1. of this Law is abolished if:a) the registered producer does not provide a service or if the service does not perform

the obligations cited in this Law, orb) the registered producer does not provide a security of the business bank in accordance

to the Article 43. paragraph 1. of this Law and the Article 46. paragraph 3. of this Law.

The procedure of the manufacturer's registration abolishmentArticle 50

(1) The Commission delivers to the Minister a proposal for the producer's registration abolishment on the basis of the result of conditions fulfilment from the Article 49. of this Law.

(2) The arrangement about the producer's registration abolishment is announced in the ''Sluzbeni glasnik of Republic Srpska''.

(3) The arrangement about the producer's registration abolishment automatically includes the abolishment of all the licenses for the fiscal systems of that registered producer.

(4) Within the period of 14 days after the registration abolishment, PU takes over the service seals and files of all the fiscal systems of that producer from the authorised services.

(5) The manufacturer whose registration from the Article 31. paragraph 1. of this Law is abolished can notify the Commission, no later than within the 14 days after the registration abolishment, about the manufacturer taking the further obligation of the servicing security for the fiscal systems and who should be given the taken over service seals and the files of the fiscal systems. If not, PU hands over service seals and the files to the first registered manufacturer applying to the Commission after the 14 days of the registration abolishment.

(6) Tax payer is obliged to sign a contract about the servicing with other authorised service, within the 7 days from the day new manufacturer's announcement, from the paragraph 7. of this Law.

(7) The arrangement about the determining the new registered manufacturer for the servicing of the fiscal systems of the manufacturer whose registration is abolished is announced in the ''Sluzbeni glasnik of Republic Srpska''.

VII FISCALISATION OF THE FISCAL CASH REGISTER

The beginning of the activity performanceArticle 51

(1) Tax payer can start performing the activities of goods turnover, or service providing, after the procurement of the fiscal system and also after:

a) the fiscalization of the fiscal cash register, its connection to the terminal and instalment in the selling place, or

b) the fiscalization of the fiscal printer or fiscal cash register-printer, its connection to the terminal and main computer with the software application and instalment in the selling place,

(2) Tax payer's obligations during the purchase of fiscal system are:a) to procure the type of the fiscal system with the license from the Article 31. paragraph

1. andb) to conclude the contract with the authorised service about the servicing and technical

support for the use of purchased fiscal system.

IBFKArticle 52

(1) Authorised producer is obliged to submit a request to the PU for the assignment of the IBFK set, before the releasing on the market the type of fiscal system he received the license for from the Article 31. paragraph 1. of this Law.

(2) Authorised producer is obliged to mark IBFK in a noticeable and permanent way on the upper side of every produced fiscal cash register and to enter the corresponding IBFM into the fiscal memory of that fiscal cash register.

(3) The authorised producer can permanently mark an assigned IBFK on the only one fiscal cash register and enter the corresponding IBFM in the fiscal memory of that cash register only.

Producer's sealArticle 53

(1) Authorised producer is obliged to put a seal on the each fiscal cash register during its manufacturing, and not to remove it until the beginning of fiscalization.

(2) Authorised producer is obliged to submit to the PU the prospect of the manufacturing seal and service seals of the authorised services, who were given the license for the servicing of the fiscal products until submitting of the request, together with the request of IBFK assignment.

(3) Authorised producer is obliged to submit to the PU the prospect of the service which was assigned a new authorisation, within the three days after the issuing of the authorisation to the authorised service.

Defining of the name and address of the purchase placeArticle 54

(1) Tax payer is obliged to define the name and address of the selling place in the request for the fiscalization, so that they correspond to the:

a) the name and the address of the selling place where the producer registers the turnover through the fiscal cash register, or

b) the name and the address of the place on which the producer registered his activity, exclusively if the tax payer does the turnover on the regular movable market counters, by the individuals which come to the purchaser or by the travelling purchasers.

Fiscalization of the fiscal cash registerArticle 55

(1) Fiscalization is performed in the authorised service by the authorised PU individual and the authorised service.

(2) Authorised producer is obliged to provide the IBFM entry to the fiscal memory before the beginning of the fiscalization.

(3) Authorised service person is obliged to entry the IBO and time determinants of the end of the fiscalization in the fiscal memory during the process of fiscalization, if not entered already.

(4) The change of the data from paragraphs 2. and 3. of this Article is not allowed.(5) The authorised PU individual makes sure that the data from the paragraphs 2. and 3. of

this Article are correctly entered into the fiscal memory, and after that a program and fiscal seal are placed on the locations set by the authorised producer's manual from the Article 85. paragraph 5 of this Law.

(6) Authorised service person is obliged to enter the name and address of the selling place into the operative memory and into the service book of the fiscal cash register.

(7) Authorised service person is obliged to put his service seal on the fiscal cash register after the completed fiscalization.

(8) PU issues the arrangement about the fiscalization, no later than the following day after the fiscalization.

(9) Tax payer is obliged to keep the arrangement from the paragraph 8. of this Article together with the fiscal cash register it refers to.

(10) PU keeps the record about the fiscal cash registers for which the arrangement was issued from the paragraph 8. of this Article.

The procedure of the initial fiscalizationArticle 56

(1) Initial fiscalization of the fiscal cash register is performed before the fiscal cash register is delivered to the tax payer and before the beginning of the turnout record through the fiscal cash register by the tax payer.

(2) Tax payer is obliged to submit to the PU the request for the initial fiscalization of the fiscal cash register while making a purchase through the authorised service.

(3) Authorised producer and authorised distributor are obliged to deliver the fiscal cash register directly to the authorised service before its initial fiscalization, as indicated in the Contract from the Article 51. paragraph 2, clause b) of this Law.

(4) Authorised service person is obliged to inform the PU about the fiscal cash register's delivery from the paragraph 3. of this Article, no later than two working days after the delivery,

(5) Authorised service person is obliged to inform the tax payer about the date of the initial fiscalization no later than two days before the date of the initial fiscalization.

(6) Authorised PU individual before the process of fiscalization checks if there is the producer’s seal on the fiscal cash register and terminal which corresponds to the code delivered to the PU. If there is undamaged producer’s seal corresponding to the code delivered to the PU, the authorised PU person approves the fiscalization process according to the Article 55. of this Law. If not, the authorised PU person requires by the arrangement that the authorised service person return the fiscal cash register or terminal to the authorised manufacturer.

(7) The procedure of the initial fiscalization is performed according to the Article 55. of this Law.

(8) Tax payer is obliged to take over the fiscalizated fiscal cash register and install the fiscal system no later than two days after the initial fiscalization.

Data taking over from the fiscal memoryArticle 57

(1) Tax payer is obliged to deliver the fiscal memory directly to the authorised service person before the data taking over, indicated in the Contract from the Article 51. paragraph 2. point b) of this Law.

(2) Data taking over from the fiscal memory is performed in the authorised service by the authorised PU person and the authorised service person.

(3) The authorised service person is obliged to take off a fiscal module and to take over all the data from the fiscal memory of the fiscal cash register in the presence of the authorised PU person.

(4) The tax payer has the right to be present during the data taking over process from the fiscal memory.

(5) The authorised service is obliged to keep the fiscal module if there's a written request from PU to do so, in case there's a need for an expert’s report.

(6) PU forms the Commission for the destruction of the fiscal module and the Commission is composed out of PU representatives and the representatives of the authorized service.

(7) The authorised service is obliged to destroy the fiscal module in the presence of the Commission on the basis of the written PU approval.

(8) The Commission from the paragraph 6. of this Article makes the records about the preformed destroying of the fiscal module.

The procedure of the fiscal module changeArticle 58

(1) Taking over of data from the fiscal memory and the fiscalization of the fiscal cash register is performed with the every change of the fiscal module.

(2) Tax payer is obliged to submit a request to the PU for the change of the fiscal module through the authorised service,

(3) Authorised service person is obliged to inform the tax payer in a written form about the date of the fiscal module change no later than two days before the date of its change,

(4) The procedure of data taking over from the fiscal memory is performed according to the Article 57. of this Law,

(5) The procedure of the subsequent fiscalization is performed according to Article 55. of this Law,

(6) The tax payer is obliged to take over the fiscalizated fiscal cash register no later than two days after the change of the fiscal module.

The procedure of the subsequent fiscalization because of the servicingArticle 59

(1) The subsequent fiscalization in the authorised service is performed by the authorised PU person and authorised service person.

(2) Authorised service is obliged to submit to the PU a request for the subsequent fiscalization during the servicing, if in the procedure of the servicing of fiscal cash register it is stated that the removal of the program or fiscal seal should be performed.

(3) Authorised PU person approves in a written form the removal of the program or fiscal seal in the case of the adequacy of the request from the paragraph 1. of this Article, and the deadline for the servicing is prolonged for the period necessary for the issuing of the written approval from this paragraph.

(4) The procedure of the subsequent fiscalization according to the Article 55. of this Law is performed after the intervention of the authorised service person on the program memory or on the fiscal module.

The change of the name and address of the selling placeArticle 60

(1) Tax payer is obliged to submit to PU a request about the change of the selling place no later than three days before the change of the name and the address of the selling place through the authorised service.

(2) Authorised service person is obliged to enter the name and the address of the new selling place in the operative memory and in the service book, before beginning of the turnover recording on the new selling place.

(3) In the case of paragraph 1. of this Article PU makes a new arrangement about the fiscalization.

The termination of the activitiesArticle 61

(1) Tax payer is obliged to submit to PU a request through an authorised service about the deleting of the tax payer from the registry of the fiscalizated cash registers because of the termination of the tax payer’s activities,

(2) Authorised service is obliged to inform a tax payer in a written form about the date of taking over the data from the fiscal memory, no later than two days before the date of taking it over from the fiscal memory.

(3) The procedure of taking over of data from the fiscal memory is performed in accordance with the Article 57. of this Law.

VIII RECORDING, ANNULATION AND RECLAMATION OF THE TURNOVER

The filling of the fiscal cash register's article baseArticle 62

(2) Tax payer is obliged to enter in the article base uniquely and unambiguously identified total range of the articles which the selling place is in charge of.

(3) Tax payer is obliged to assign tax rate label to every article in the article base according to the Article 11 of this Law.

Printed fiscal receiptArticle 63

(1) Tax payer is obliged to issue a fiscal receipt to a client, the receipt printed in the fiscal cash register through which the turnover was recorded, no matter if it was requested by the tax payer or not, in the case there is at least one cash register on the selling place.

(2) Tax payer is obliged to issue a fiscal receipt with all the compulsory data from the Article 26. paragraph 2. of this Law.

Annulation of the recorded turnoverArticle 64

(1) Errors while recording the turnover through the cash register can be retrieved by the annulation of the recorded turnover on the printed fiscal receipt before giving the command to the fiscal cash register to charge the client.

(2) By the error in the turnover recording, in terms of this Law, cannot be implied the annulation of the total recorded turnover on the printed fiscal receipt before the giving the command to the fiscal cash register to charge the zero amount to the client, and consequence is the printing of the fiscal receipt without the turnover.

Written fiscal receiptArticle 65

(1) Tax payer is obliged to issue a fiscal receipt written by hand to the client in two samples, regardless of the fact that the client request it or not, in all the instances when there is no at least one valid fiscal cash register in the selling place.

(2) Tax payer is obliged to keep for at least three years in the selling place the second sample of the written fiscal receipt from the paragraph 1. of this Article.

(3) The period from the paragraph 2. of this Article starts from the first day of the following year with regard to the year when the written fiscal receipt was issued.

(4) Tax payer is obliged to subsequently register every single achieved recorded turnover from the written fiscal receipts and to print the corresponding printed fiscal receipts in the fiscal cash register as soon as possible.

The storage of the fiscal receiptArticle 66

The client is obliged to take the printed or written fiscal receipt and keep it in about 20 meters after the leaving from the selling location and to show it to the authorised person of the Market inspection, which performs the affairs of control, when verbally requested by him.

The printed complained receiptArticle 67

(1) Errors while recording the turnover through the cash register which were not retrieved before the giving commands to the fiscal cash register for the charge of the client’s amount can be retrieved by the issuing of the reclaimed receipt only if the sold goods are reclaimed and returned or on any other way the reclamation of the goods is performed after the issuing of the fiscal receipt.(2) Tax payer is obliged to issue to the client a reclaimed receipt which is printed in the fiscal cash register through which the turnover was recorded, regardless if the client requested it or not, in case there is at least one valid fiscal cash register in the selling place.

(3) Tax payer is obliged to issue the reclaimed receipt together with all the compulsory data from the Article 27. paragraph 2. of this Law.

Annulation of the reclaimed turnoverArticle 68

(1) Errors while complaining the turnover through the cash register can be retrieved by the annulation of the recorded turnover on the printed fiscal receipt before the command giving to the fiscal cash register for the charge of the client’s amount,

(2) By the error in the turnover reclamation, in terms of this Law, cannot be implied the annulation of the total recorded turnover on the printed fiscal receipt before the giving the command to the fiscal cash register to charge the zero amount to the client, and consequence is the printing of the reclaimed receipt without the turnover.

Written complaining receiptArticle 69

(5) Tax payer is obliged to issue a reclaimed receipt written by hand to the client in two samples, regardless of the fact that the client request it or not, in all the instances when there is no at least one valid fiscal cash register in the selling place.

(6) Tax payer is obliged to keep for at least three years in the selling place the second sample of the written fiscal receipt from the paragraph 1. of this Article.

(7) The period from the paragraph 2. of this Article starts from the first day of the following year with regard to the year when the written fiscal receipt was issued.

(8) Tax payer is obliged to subsequently register every single achieved recorded turnover from the written fiscal receipts and to print the corresponding printed fiscal receipts in the fiscal cash register as soon as possible.

The storage of the complained receiptArticle 70

The client is obliged to take the printed or written fiscal receipt and keep it in about 20 meters after the leaving from the selling location and to show it to the authorised person of the Market inspection, which performs the affairs of control, when verbally requested by him.

The notice highlightsArticle 71

Tax payer is obliged to put in the selling place, in the visible place, the information about:(4) the obligation for the issuing of the printed and written fiscal and reclaimed

receipt by the tax payer,

(5) the obligation of keeping the printed and written fiscal and complained receipt by the client,

(6) the right of the client not to pay for the purchased goods or the provision of the service, if he did not receive the printed or written receipt by the tax payer, and

(7) the right of the client to take back the reclaimed goods after he gets paid to, if the tax payer does not issue a printed or written reclaimed receipt to him.

Payment by invoiceArticle 72

(1) If the client does the payment by the invoice, the tax payer is obliged to enter the ordinal number of the fiscal receipt on which basis the turnout in the fiscal cash register is recorded.

(2) Tax payer is obliged to keep the copies of the issued invoices in the selling place from the paragraph 1. of this Article.

(3) Tax payer is obliged to make a record in the book of daily reports about the achieved recorded turnover and the achieved reclaimed turnover through the fiscal cash register where payment is performed on the basis of the invoice.

Printing and keeping of the fiscal documentsArticle 73

(1) Tax payer is obliged to keep the printed control tape for at least three years.(2) Term from the paragraph 1. of this Article begins from the first day of the following

year with regard to the year when the control tape was printed.(3) Printing of the fiscal documents on the paper tape for the cut outs and on the control

tape is performed on the paper whose quality ensures the data reading from the fiscal documents in the term indicated in the paragraph 1. of this Article.

(4) Authorised producer is obliged to determine the minimal paper quality in the user's manual from the paragraph 3. of this Article.

(5) Tax payer is obliged to use the paper whose quality is better or equal to the quality of paper from the paragraph 4. of this Article for the printing of the fiscal documents.

(6) Fiscal documents from the Articles 26. to 30. of this Law, control tape from this Article, book of daily reports from the Article 74. of this Law, and service books from the Articles 78. 79. and 80. of this Law represent the authentic significant documentation for the tax establishing.

Daily reports bookArticle 74

(1) Tax payer is obliged to keep a book of daily reports for each fiscal cash register in every calendar year,

(2) Tax payer is obliged to keep the book of daily reports together with the cut outs of the fiscal documents in the selling place for at least three years.

(3) Term from the paragraph 2. of this Article begins from the first day of the following year with regard to the year when the last cut out of the fiscal document was put into the book of daily reports.

(4) Tax payer is obliged to create and print a daily report at the end of the work, once in a day.

(5) Tax payer is obliged to put off every printed cut out of the daily report in the book of daily reports chronologically.

(6) Tax payer is obliged to create and form periodical report at the end of the work, on the last day of every tax period.

(7) Tax payer is obliged to register and put off every printed cut out of the periodical report in the book of daily reports chronologically.

Theft, damage and destruction of the fiscal cash register by the forces majeureArticle 75

(1) Tax payer is obliged to inform PU in a written form about the termination of the turnover registration through the fiscal cash register, no later than three days after the theft, damage or the destruction of the fiscal cash register by the forces majeure (flood, conflagration, earthquake, transport accident etc.)

(2) Tax payer is obliged to submit to the PU the record of the authorised body or the organisation, no later than three days after receiving the record.

(3) In case of the paragraph 2. of this Article, PU issues an arrangement about the deleting of the concrete/particular cash register from the registry of the fiscal cash registers about the abolition of the arrangement about the fiscalization of the stolen, damaged or destructed fiscal cash register because of the forces majeure.

(4) The arrangement from the paragraph 3. of this Article, PU delivers to the authorised service.

(5) Authorised service is obliged to keep separately files of the particular fiscal cash register, for which the PU issued the arrangement from the paragraph 3. of this Law.

(6) In case of the fiscal cash register's theft, the tax payer is obliged to begin the turnover register through the new fiscal cash register and the data transfer with the use of terminal, no later than eight days after the theft.

(7) In case of the fiscal cash register's damage or the destruction, the tax payer is obliged to begin the turnover register through the new fiscal cash register and the data transfer with the use of terminal, no later than eight days after the continuation of the activities after the majeure forces.

(8) Authorised service is obliged to inform PU in a written form about the impossibility of the servicing and the return of the fiscal cash register to the tax payer, no later than three days after the theft, damage or the destruction of the fiscal cash register by the forces majeure (flood, conflagration, earthquake, transport accident etc.)

(9) Authorised service is obliged to submit to the PU the record of the authorised body or the organisation, no later than three days after receiving the record.

(10) In the case from the paragraph 9. of this Law, PU issues an arrangement about the deleting the particular cash register from the registry of the fiscal cash registers

and the abolition of the arrangement about the fiscalization of the stolen, damaged or destructed fiscal cash register because of the forces majeure.

(11) The arrangement from the paragraph 10. of this Article, PU delivers to the authorised service.

(12) Authorised service is obliged to keep separately files of the particular fiscal cash register, for which the PU issued the arrangement from the paragraph 10. of this Law.

(13) Authorised distributor is obliged to inform PU in a written form about the impossibility of non-fiscal cash register's delivery to the authorised service, no later than three days after the theft, damage or the destruction of the fiscal cash register by the forces majeure (flood, conflagration, earthquake, transport accident etc.)

(14) Authorised distributor is obliged to submit to the PU the record of the authorised body or the organisation, no later than three days after receiving the record.

(15) Authorised manufacturer is obliged to inform PU in a written form about the impossibility of non-fiscal cash register's delivery to the authorised service, no later than three days after the theft, damage or the destruction of the fiscal cash register by the forces majeure (flood, conflagration, earthquake, transport accident etc.)

(16) Authorised manufacturer is obliged to submit to the PU the record of the authorised body or the organisation, no later than three days after receiving the record.

Data transfer with the use of the terminalArticle 76

(1) Registered manufacturer is obliged to conclude the contracts with the telecommunication operators which provide the GPRS network on the tax payer's place, and to provide an subscriber card for the tax payer for which he is obliged to conclude a contract with the telecommunication operator about the use of the GPRS service for the data transfer between the terminal and the PU server.

(2) Tax payer is obliged to keep the valid terminal constantly connected to the valid fiscal cash register through the first terminal port and the corresponding fiscal cash register's port.

(3) Tax payer is obliged to provide the reading of the data from the fiscal cash register with the use of terminal and the transfer of the read data towards the PU server, according to the authorised manufacturer's manual, and on the basis of the commands given by the PU server.

IH FISCAL SYSTEM'S SERVICE

Service of the fiscal productArticle 77

(1) By service of the fiscal product, in terms of this Law, are considered technical check, or the operations on the hardware or software of the fiscal product in order that the technical validity or the functionality of the fiscal product are secured, according to the information in the statements from the Article 34. paragraph 1. clause d), Article 36. paragraph d) and Article 40. paragraph 1. clauses b), d) and e) of this Law.

(2) By technical support, in terms of this Law, are considered activities performed by the authorised service person in order to train the tax payer for the utilizing of the fiscal product according to this Law and other existing regulations.

(3) Authorised manufacturer is obliged to authorise the service in charge of the concluding of contracts with the tax payer about the servicing of the fiscal products and about the providing of technical support to the tax payer for the utilising of the fiscal product.

(4) Fiscal product's service is performed on the request by the tax payer.(5) Fiscal product's service is performed only by the authorised service person.(6) Authorised service person is obliged to service the fiscal product either in the selling

place or in the authorised service.(7) The defect of any fiscal product, in terms of this Law, results in the defect of the fiscal

system which contains that fiscal product.(8) The tax payer cannot perform any activities on the defect fiscal product and is obliged

to inform about it the authorised service immediately, or no later than within 24 hours.(9) The authorised service is obliged to inform PU in the written form about all the cases

of the arbitrary reporting the defect on the fiscal product.(10) The authorised service is obliged to perform the service of the fiscal product in

no later than two days from the day of submitting the request for the service.

File, service book and the service of the fiscal cash registerArticle 78

(1) Authorised service is obliged to form and keep the file of the fiscal cash register and to issue a service book of the fiscal cash register for every fiscal cash register which it services according to the agreement from the Article 51. paragraph 2. clause b) of this Law,

(2) Tax payer is obliged to keep the service book together with the fiscal cash register it refers to.

(3) Authorised service person is obliged to enter data about the fiscal cash register's service in the file of the fiscal cash register and the service book of the fiscal cash register, as well as other data such as:

a) name of the tax payer,b) name and address of the selling place where the turnover is recorded through the fiscal

cash register which is submitted to repair,c) IBO,d) IBFM,e) time determinant of the beginning of the service,f) time determinant of the end of the service,g) the type of the service,h) the condition of the service seal,i) the condition of the fiscal seal,j) the condition of the counter of the ordinal number of the servicing,k) the condition of the counter of the ordinal number of the reset,l) the condition of the ordinal number the change of the tax rates,m) the condition of the counter of the ordinal number of the fiscal receipt,n) the condition of the counter of the ordinal number of the daily report,o) specification of the performed operations,p) the certificate of the validity of the fiscal cash register after the service,q) data about the individual who requested the service of the fiscal cash register.

(4) The authorised service person is obliged to enter the type of service and the time determinants of the beginning and end point of the fiscal cash register's service into the fiscal memory, while servicing the fiscal cash register.

(5) The defect of the fiscal cash register, in the sense of this Law, implies just that particular defect which is written in the service book of the fiscal cash register and in the fiscal memory of the fiscal cash register.

(6) Authorised service person can service the fiscal cash register in the selling place just in the case when there is no removing of the program and fiscal seal.

(7) Authorised service person is obliged to put a new service seal on the fiscal cash register and write in the service book of the fiscal cash register the code of that new service seal, and he is obliged to do so after every intervention because of which the service seal was removed.

(8) The tax payer is obliged to install the new fiscal system, if there is no other valid fiscal system in the selling place, and if it did not record the turnout because of the defect of the system through the fiscal cash register longer than the 15 working days of the calendar year in total.

File, service book and the terminal serviceArticle 79

(1) Authorised service is obliged to create and keep the file of the terminal and issue the service book of the terminal for every terminal which it services according to the Contract from the Article 51. paragraph 2. clause b) of this Law,

(2) Tax payer is obliged to keep the service book of the terminal together with the fiscal cash register it relates to,

(3) Authorised service person is obliged to enter data about the terminal's service in the file of the terminal, as well as other data such as:

a) name of the tax payer,b) name and address of the selling place where the fiscal cash register is stationed,

connected to the terminal which is in the service,c) IBO,d) IBFM,e) time determinant of the beginning of the service,f) time determinant of the end of the service,g) the type of the service,h) the condition of the service seal,i) the condition of the program seal,j) specification of the performed operations,k) the certificate of the validity of the terminal after the service,l) data about the individual who requested the service of the terminal.(4) The defect of the terminal, in the sense of this Law, is only the defect which is written

in the service book of the terminal,(5) Authorised service person can service the terminal on the selling place just in the case

when there is no removing of the program seal,(6) Authorised service person is obliged to put a new service seal on the terminal after

every intervention because of which the service leaden seal was removed.

File, service book and the software application's serviceArticle 80

(1) Authorised service is obliged to create and keep the file of the software application and issue the service book of the software application for every software application which it services according to the Contract from the Article 51. paragraph 2. clause b) of this Law,

(2) Tax payer is obliged to keep the service book of the software application together with the main computer with the software application it refers to,

(3) Authorised service person is obliged to enter data in the file and the service book of the software application; data about the software application's service, as well as other data such as:

a) name of the tax payer,b) name and address of the selling place where the fiscal cash register is

connected to the main computer with the software application which is in the service,

c) IBO,d) IBFM,e) time determinant of the beginning of the service,f) time determinant of the end of the service,g) the type of the service,h) specification of the performed operations,i) the certificate of the validity of the software application after the service, and j) data about the individual who requested the service of the software application.

(4) The defect of the software application, in terms of this Law, is only the defect which is written in the service book of the software application.

Technical check of the fiscal systemArticle 81

(1) Tax payer is obliged to do the technical check once in a year.(2) Term from the paragraph 1. of this Article begins from the day of the first fiscalization

of the fiscal cash register,(3) Authorised service person is obliged to perform the cleaning of the printer of the fiscal

cash register beside the obligations from the Articles 78, 79. and 80.(4) Tax payer covers the costs, and the amount is established by the agreement about the

servicing and the technical support from the Article 51. paragraph 2. clause b).

Fiscal cash register's resetArticle 82

(1) Data in the operative memory of the fiscal cash register can be reset by the resets from the Article 10. of this Law.

(2) Reset of the software unblocking without the deleting of all the contents of the operative memory, data about the achieved recorded turnover and the achieved reclaimed turnover, or the article basis, is not considered an irregularity of the fiscal cash register.

(3) Reset from the paragraph 2. of this Article can be performed by the tax payer also.(4) Resets which delete the total contents of the operative memory and delete the data

about the achieved recorded turnover and the achieved reclaimed turnover, or delete the article base, represent an irregularity of the fiscal cash register.

(5) Resets from the paragraph 4. of this Article are done exclusively by the authorised service person.

(6) In the case of performing the unauthorised resets, PU provides the proof about the unauthorised reset through the expert’s report.

(7) The cost of the expert’s report in the case of the paragraph 6. of this Article is covered by the tax payer.

Record about the authorised service personsArticle 83

(1) Authorised producer is obliged to keep a record about the authorised services.(2) Authorised service is obliged to keep the record about the authorised service persons.(3) Authorised producer is obliged to submit to the PU data from the record from the

paragraphs 1. and 2. of this Article, no later than three days after the issuing of the authorisation to the authorised service or to the authorised service person.

(4) Authorised producer is obliged to entitle other service or to request from the Ministry the issuing of the approval for the reducing of the network scope in case the authorised service terminates to work before the expiration of the two years period after the concluding of the Contract from the Article 42. of this Law.

(5) Authorised producer is obliged to inform the PU and the tax payer in the written form about his entitling of the new service.

H CONTROL OF THE FISCAL PRODUCT, CONTROL OF THE TURNOVER RECORDING THROUGH THE FISCAL CASH REGISTER AND THE

CONTROL OF THE AUTHORISED SERVICE

The control of the technical and functional characteristics of the fiscal productArticle 84

(1) The control of the technical and functional characteristics of the fiscal products of the authorised manufacturers, is performed by the Ministry:

a) on the basis of the control plan,b) on the request of the PU,c) on the request of the authorised service.(2) If the Ministry, in the control procedure, states that some particular type of the fiscal

product do not correspond to the characteristics from the Article 34. paragraph 1. clause c) or the Article 38. paragraph 1. clause c) of this Law, or that the particular type of the fiscal product contains the hidden functions contrary to the written statements from the Article 34. paragraph 1. clause d), Article 36. paragraph 1. clause d) or the Article 38. paragraph 1. clause d) of this Law, or that the particular type of the fiscal product is not technically and functionally identical to the sample type of the fiscal product for which the certificate was issued from the Articles 34, 36. or 38. of this Law, contrary to the written statements from the Article 40. paragraph 1. clauses b), e) or g), the Ministry will by issuing the arrangement temporary abolish the further

release on the market and the use of that type of the fiscal product and order to the authorised manufacturer to remove the established irregularities with all the produced fiscal products of that type with the irregularities of that type, or to replace the fiscal product with the irregularity with the new one of the appropriate and approved type for the tax payer, at his own expanses, no later than 30 days from then day of receiving the arrangement about he temporary abolishment of the release on the market of the particular type of the fiscal product.

(3) Against the arrangement from the paragraph 2. of this Article, tax payer has a right to complain no later than 15 days after the receipt of the arrangement, taking into the account that the complain do not hold the arrangement execution.

(4) After the establishment of the irregularities on the particular type of the fiscal product, no later than three days from the receipt of the arrangement from the paragraph 2. of this Article, the authorised producer is obliged to inform in a written form all its authorised services and order them to make a list of fiscal products which did not get the defects removed, or that were not replaced by the new fiscal product, no later than 20 days after the receipt of the notice, and to submit the list to the authorised producer about that at the same time.

(5) Authorised manufacturer is obliged to make an report about the order execution with the list of the fiscal products which did not get the defects removed, or that were not replaced by the new fiscal product, no later than seven days from the receiving the list from the paragraph 4. of this Article, and to submit it to the Ministry and the PU.

(6) In the period no later than five days after the expiration from the paragraph 2. of this Article, PU is obliged to make an arrangement about confiscation of the fiscal product together with its service book, if the its defects were not removed, or it was not replaced with the new fiscal product.

(7) Against the arrangement from the paragraph 6. of this Article, tax payer has a right to complain no later than 15 days after the receipt of the arrangement, taking into the account that the complain do not hold the arrangement execution.

(8) If the authorised manufacturer in the period from the paragraph 2. of this Article, do not remove the established defects of the fiscal product or do not replace it with the new one, the Commission proposes to the Minister the abolishment of the license for the particular type of the fiscal system which contains that fiscal product on the basis of the Article 48. of this Law and starts the activation of the security instrument from the Article 43. paragraph 1. of this Law, so that the costs of the new fiscal product procurement can be compensated to the tax payer, who was confiscated the fiscal product by the PU arrangement from the paragraph 6. of this Article.

(9) If the amount of the security instruments from the activated security instrument is not enough for the total cost compensation for the procurement of the new fiscal product, the tax payer should be paid the proportionate part of the cost compensation.

The control of the turnover recording through the fiscal systemArticle 85

(1) PU controls the recording of the turnover through the fiscal cash register, performs the control of the service, program and fiscal seal of the fiscal cash register, the data transfer through the terminal, performs the control of the service and program seal of the terminal and the control of the software application.

(2) The tax payer is obliged to print the article base, balance and the periodical report for the particular period when requested by the authorised PU person.

(3) The tax payer is obliged to print the article base of the fiscal cash register when requested by the authorised Market inspection.

(4) If the software of the fiscal cash register, that is the software application for the main computer through which the commands are given to the fiscal cash register through the port of the fiscal cash register, enables the keeping and maintaining of other data, that are not defined in the fiscal documents (keeping of stock-in-trade, material, financial accounting etc.), the tax payer is obliged to make it available to the PU control, when requested, in the control procedure from the paragraph 1. of this Law.

(5) For the need of control of turnout recording through the fiscal cash register, the authorised producer is obliged to create the special manual about the manner to use the fiscal cash register, the software of the fiscal cash register in all of its capacities, or of the software application on the main computer connected to the fiscal cash register and all of its capacities, and to submit it to PU, no later than 30 days from the day of the signing of the contract from the Article 42. of this Law.

(6) Authorised producer is obliged to create a new manual about the manner of use of the fiscal cash register and all its capacities, or the software application of the main computer connected to the fiscal cash register and all its capacities, and to submit it to the PU in no later than 5 days after receiving the appropriate certificate, in case of performing the change and supplement of the software of the fiscal cash register, or the software on the main computer which gives commands to the fiscal cash register through the port of the fiscal cash register.

(7) If in the control procedure from the paragraph 1 of this Article, PU establishes that the tax payer has hidden, stolen, destroyed or made the fiscal cash register through which the turnout has been processed unusable, because of what it is not possible to perform the tax control, PU launches the process of the prohibition measures for any activities, which last for 60 days.

(8) If in the control procedure from the paragraph 1 of this Article, PU ensures that the tax payer holds non-fiscal fiscal cash register or non-fiscalizated fiscal cash register in the sellinge place, it launches the process for the permanent confiscation of the cash register from this paragraph and launches the process for the prohibition measures for any tax payer's activities, which last for 60 days.

(9) If in the control procedure from the paragraph 1 of this Article, PU ensures that the tax payer does the turnover recording by the use of the software application without the certificate from the Article 38. of this Law, on the main computer through which the commands are given to the non-fiscal printer, non-fiscal cash register-printer, non-fiscalizated fiscal printer, or non-fiscalizated fiscal cash register-printer, it launches the process for the permanent confiscation of the printer or the cash register from this paragraph, of the terminal, main computer and other additional equipment from the Article 15. of this Law, and launches the process for the prohibition measures for any tax payer's activities, which last for 60 days.

(10) If in the control procedure from the paragraph 1 of this Article, PU ensures that the tax payer does the turnover recording by the use of the software application without the certificate from the Article 38. of this Law, on the main computer through which the commands are given to the fiscal cash register through the fiscal cash register port, it issues an arrangement for the temporary confiscation of the cash register, terminal, main computer and other additional equipment from the Article 15. of this Law because of the expert’s report writing.

(11) The cost of the expert’s report in the case of the paragraph 10. of this Article is covered by the tax payer.

(12) If in the expert’s writing of report procedure it is ensured that the tax payer does the turnover recording by the use of the software application from the paragraph 10. of this Article, on the main computer through which the commands are given to the fiscal cash register through the fiscal cash register port, PU launches the process for the permanent confiscation of the printer, terminal, main computer and other additional equipment from the Article 15. of this Law, and launches the process for the prohibition measures for any tax payer's activities, which last for 60 days.

(13) If in the control procedure from the paragraph 1 of this Article, PU ensures that the tax payer issues cut outs of the control tape which look like the fiscal receipt through the fiscalizated cash register, and the cut outs do not contain all the required elements, or do contain the wrongly entered elements from the Article 26. paragraph 2 of this Law, PU launches the process for the prohibition measures for any tax payer's activities, which last for 60 days.

(14) If in the control procedure from the paragraph 1 of this Article, PU ensures that the tax payer issues cut outs of the control tape which look like the complained receipt through the fiscalizated cash register, and the cut outs do not contain the all the required elements, or do contain the wrongly entered elements from the Article 27. paragraph 2. of this Law, PU launches the process for the prohibition measures for any tax payer's activities, which last for 60 days.

(15) If in the control procedure from the paragraph 1. of this Article, PU establishes that the tax payer has hidden, damaged or made the fiscal cash register unusable; the fiscal cash register in which the data about the turnover have been processed during the activities for which it is legally determined to register the turnover through the fiscal cash register were performed, before the expiration of the legal term for its maintenance, PU launches the process for the prohibition measures for any activities, which last for 60 days.

(16) If in the control procedure from the paragraph 1. of this Article, PU establishes that the tax payer performed the reset of the fiscal cash register from the Article 82. paragraph 4. of this Law, on the fiscal cash register through which the turnover recorded is performed, it issues an arrangement about the temporary confiscation of the fiscal cash register, control tapes and service book of the fiscal cash register because of the need for writing the expert’s report.

(17) The cost of the expert’s report in the case of the paragraph 16. of this Article is covered by the tax payer.

(18) If in the expert’s report writing procedure from the paragraph 16. of this Article, it is ensured that the tax payer did the unauthorised resets, PU launches the process for the permanent confiscation of the fiscal cash register and launches the procedure for the prohibition measures for any tax payer's activities, which last for 60 days.

(19) If in the control procedure from the paragraph 1. of this Article, PU establishes that the fiscal cash register or terminal do no contain the service seal or that the seal is damaged, or that some actions were performed for the change of the data about the achieved turnover or achieved reclaimed turnover, PU issues the arrangement for the temporary confiscation the fiscal cash register or the terminal with the damaged seal, control tape and the service book of the fiscal cash register or terminal because of the need for writing the expert’s report .

(20) The cost of the expert’s report in the case of the paragraph 19. of this Article is covered by the tax payer.

(21) If in the expert’s report writing procedure from the paragraph 19. of this Article, it is ensured that the tax payer performed the activities for the data change

about the achieved recorded turnover or the achieved complained turnover, PU launches the process for the permanent confiscation of the fiscal cash register and of the terminal with the damaged seal and launches the procedure for the prohibition measures for any tax payer's activities, which last for 60 days.

(22) If in the control procedure from the paragraph 1. of this Article, PU establishes that the fiscal cash register or terminal do not contain the service seal or that the seal is damaged, or that some actions were performed for the change of the data about the achieved turnover or achieved reclaimed turnover, or that the tax payer use the software application without the certificate from the Article 38. of this Law, or that he did the unauthorised changes to the software application with the certificate from the Article 38. of this Law, PU issues the arrangement for the temporary confiscation of the fiscal cash register, the terminal, control tapes, service books of the fiscal cash and terminal, as well as the main computer with the software application and the other additional equipment from the Article 15. of this Law because of the need of writing of the expert’s report.

(23) The cost of the expert’s report in the case of the paragraph 19. of this Article is covered by the tax payer.

(24) If in the expert’s writing procedure from the paragraph 22. of this Article, it is ensured that the tax payer performed the activities for the data change about the achieved recorded turnover or the achieved reclaimed turnover, or that he uses the software application without the certificate from the Article 38. of this Law, or that he did the unauthorised changes to the software application with the certificate from the Article 38. of this Law, PU launches the process for the permanent confiscation of the fiscal cash register, the terminal, the main computer with the software application and the other additional equipment and launches the procedure for the prohibition measures for any tax payer's activities, which last for 60 days.

(25) If in the control procedure from the paragraph 1. of this Article, PU establishes that the program and fiscal seal of the fiscal cash register do not contain all the types of protection, PU issues an arrangement about the temporary confiscation of the fiscal cash register, and submits it to the authority responsible for the creating of the seal because of the need of writing the expert’s report.

(26) The cost of the expert’s report in the case of the paragraph 25. of this Article is covered by the tax payer.

(27) If the authority from the paragraph 25. of this Article make an assessment and gives its opinion that the program and fiscal seal are not authentic, PU launches the procedure for the permanent confiscation of the fiscal cash register and it launches the procedure for the prohibition measures for any tax payer's activities, which last for 60 days.

(28) If in the control procedure from the paragraph 1. of this Article, PU establishes that the tax payer prevented the data transfer from the fiscal cash register through the terminal, and that the fiscal cash register and the terminal were valid, PU launches the procedure for the prohibition measures for any tax payer's activities, which last for 60 days.

(29) If in the control procedure from the paragraph 1. of this Article, PU establishes that the data from the daily report for the concrete day printed from the article base of PU, formed on the basis of the transferred data through the terminal, do not agree with the data from the daily report of the same day, inserted in the book of daily report, or that for the concrete day is not created daily report or that the daily report is not on the control tape of the fiscal cash register, PU launches the procedure for the prohibition measures activities which last for 60 days.

(30) Against the arrangements from the paragraphs 10, 16, 19, 22. and 25. of this Article, the tax payer has a right to complain no later than 15 days from the day of the receipt of the arrangement, taking into the consideration that the complain does not hold the execution of the arrangement.

(31) In the cases from the paragraphs 7, 8, 9, 12, 13, 14, 15, 18, 21, 24, 27. and 29. of this Article, tax basis is determined by the evaluation assigned by the Law which regulates the tax procedure.

The control of the fiscal products during the serviceArticle 86.

(1) Before the beginning of the service, the authorised service person is obliged to check if the fiscal cash register and terminal have a service seal which corresponds to the code entered in the service book, or that the service seal is not damaged, as well as to make sure that the software application has the certificate from the Article 38. of this Law if the tax payer use the software application which enables the command-giving to the fiscal cash register through the main computer.

(2) If before the beginning of the service of the fiscal cash register or the terminal, the authorised service person confirms that the fiscal cash register or terminal do no contain the service seal or that the seal is damaged, or that some actions were performed for the change of the data about the achieved turnover or achieved reclaimed turnover, he is obliged to write a record about that and submit it to the PU no later than the two days from the day of the established irregularities, and to keep the fiscal cash register or terminal with the damaged seal in the service.

(3) In the case of the paragraph 2. of this Article, PU issues the arrangement about the temporary confiscation of the fiscal cash register or the terminal with the damaged service seal because of the need for writing the expert’s report.

(4) The cost of the expert’s report in the case of the paragraph 3. of this Article is covered by the tax payer.

(5) If in the expert’s report writing it is ensured that the tax payer performed the activities to change the data about the achieved recorded turnover or the achieved reclaimed turnover from the paragraph 3. of this Article, PU launches the process for the permanent confiscation of the fiscal cash register or terminal with the damaged seal and launches the process for the prohibition measures for any tax payer's activities, which last for 60 days.

(6) If the authorised service person, before the beginning of the servicing of fiscal cash register or terminal in the selling place, confirms that there is no service seal on the fiscal cash register or the terminal or that the service seal is damaged, or that some that some activities were performed to change the data about the achieved turnover or achieved reclaimed turnover, or that the tax payer uses software application without the certificate from the Article 38. of this Law, or that he made some unauthorised changes in the software application with the certificate from the Article 38. of this Law, he is obliged to write a record about that and immediately call the PU and wait for the arrival of the authorised PU person.

(7) In the case of the paragraph 6. of this Article, PU issues an arrangement for the temporary confiscation of the fiscal cash register, the terminal, the main

computer with the software application and the other additional equipment from the Article 15. of this Law, because of the need for writing of the expert’s report.

(8) The cost of the expert’s report in the case of the paragraph 7. of this Article is covered by the tax payer.

(9) If in the expert’s report writing procedure from the paragraph 7. of this Article, it is ensured that the tax payer performed the activities for the data change about the achieved recorded turnover or the achieved reclaimed turnover, or that the tax payer uses software application without the certificate from the Article 38. of this Law, or that he made some unauthorised changes in the software application with the certificate from the Article 38. of this Law, PU launches the process for the permanent confiscation of the fiscal cash register, the terminal, the main computer with the software application and the other additional equipment and launches the process for the prohibition measures for any tax payer's activities, which last for 60 days.

(10) Against the arrangements from the paragraphs 3. and 7. of this Law, the tax payer has the right to complain, no later than the 15 days after the receipt of the arrangement, taking into consideration that the complain do not hold the execution of the arrangement.

The control of the authorised services' workArticle 87

(1) The control of the authorised services' work is performed by the PU, on the basis of the documentation from the Article 32, paragraph 1. clause e) of this Law.

(2) If in the control procedure, PU establishes that the authorised producer did not organise the service network in the scope, professionally and technically in accordance with the organisation of the service network from the Article 32. paragraph 1. clause) of this Law, PU makes an record about it and submits it to the Commission.

(3) In the case of the paragraph 2. of this Law, the Commission requires a written explanation from the authorised producer, and after its consideration it can approve to the authorised producer the organisation of the service network in the reduced scope from the scope of the service network from the Article 32. paragraph 1. clause e) of this Law.

(4) If the Commission approves to the authorised manufacturer the reduction of the scope of the service network from the Article 32. paragraph 1. clause e) of this Law, the authorised producer is obliged to deliver the organisation of the new service network to the PU no later than the eight days after the receipt of the Commission’s decision.

Intern control of the authorised services' workArticle 88

(1) The authorised producer is obliged to perform the intern control of the authorised services' work whom did he appointed on the basis of the Article 77. paragraph 3. of this Law.

(2) If the authorised producer establishes, while performing the control from the paragraph 1. of this Law, that the authorised service do not act as the regulations of this Law indicate, he is obliged to confiscate the license from the authorised service from the Article 77. paragraph 3. of this Law, no later than the eight days after the establishment of the irregularity.

(3) The authorised manufacturer is obliged, if requested by the PU, to act in the manner the paragraph 2. of this Article indicates, when the PU in the control procedure establishes that the authorised service does not act as required by the regulations of this Law.

(4) About the license confiscation from the paragraphs 2. and 3. of this Law, the authorised manufacturer should inform the Commission, PU and the tax payer, no later than three days after the license confiscation.

(5) The authorised producer is obliged to provide the other authorised service for the tax payer, no later than eight days from the license confiscation from the paragraphs 2. and 3. of this Article.

(6) If the authorised producer does not act according to the paragraph 5. of this Article, the Commission launches the process of the registration abolishment according to the Article 50. of this Law, and inform the authorised producer about it in a written form.

XI AUTHORISATIONS FOR THE PASSING OF THE SUBLAW OFFICIAL RECORDS

Article 89

(1) Minister of Finance, along with the received opinion of the Commission, will issue the sub legal official records which will more closely arrange the matter of the following Articles of this Law:

a) technical and functional characteristics of the fiscal cash register from the Article 14,b) technical and functional characteristics of the terminal from the Article 21,c) functional characteristics of the software application from the Article 25,d) the contents of the registry book of the registered producer and the licences for the

fiscal products from the Article 31. paragraph 3. and the Article 43. paragraph 3,e) the contents of the form for the manufacturer registry from the Article 32. paragraph 1.

clause a),f) the contents of the public invitation from the Article 32. paragraph 1,g) the contents of the form and the manner of the testing of the sample type of the fiscal

cash register from the Article 34. paragraph 1. clause a),h) the contents of the form and the manner of the testing of the sample type of the

terminal from the Article 36. paragraph 1. point a),i) the contents of the form and the manner of the testing of the sample type of the

software application from the Article 38. paragraph 1. point a),

j) the contents of the Contract between the Ministry and the registered producer from the Article 42.

(2) Minister of Finance, along with the received opinion of the Commission, will more closely arrange by the Statutes the following Articles of this Law:

a) the appearance of the fiscal documents, the meaning of the particular data contained in the fiscal documents and the contours of the fiscal logo from the Articles 26, 27, 28, 29. and 30,

b) the contents of the arrangement record about the fiscalization from the Article 55. paragraph 10,

c) the contents of the request for the initial fiscalization from the Article 56 paragraph 2,d) the contents of the record about the destroying of the fiscal module from the Article

57. paragraph 8,e) the contents of the request for the change of the fiscal module from the Article 58.

paragraph 2,f) the contents of the request for the subsequent fiscalization due to the servicing from

the Article 59. paragraph 2,g) the contents of the request for the change of the selling place from the Article 60.

paragraph 1,h) the contents of the request for the deleting of the tax payer from the fiscalizated cash

register's registry because of his termination of the activities performing from the Article 61. paragraph 3,

i) the contents of the written fiscal receipt and the manner of its issuing from the Article 65. paragraph 1,

j) the contents of the written reclaimed receipt and the manner of its issuing from the Article 69. paragraph 1,

k) the outlook and the contents of the explanation from the Article 71,l) the contents and book-keeping of the daily reports from the Article 74. paragraph 1,m) the outlook, the contents and the manner of management of files and service book of

the fiscal cash register from the Article 78. paragraph 1,n) the outlook, the contents and the manner of files management and the management of

the terminal’s service book from the Article 79. paragraph 1,o) the outlook, the contents and the manner of management of files and service book of

the software application from the Article 80. paragraph 1,p) the contents of the recording about the authorised services and service persons from

the Article 83, paragraphs 1. and 2. andq) the manner of labelling, the outlook and the content of the label PU from the Article

97.

XII PENAL REGULATIONS

Tax payers' legal offencesArticle 90

(1) Legal person – tax payer will be imposed to pay a fine of the amount of 2.000 KM to 15.000 KM for the legal offence if he:

a) does not register every single turnover through the fiscal cash register and the transfer of data through the terminal to the PU server, and in case he uses the main computer, he does not perform the command giving to the fiscal cash register with the use of the software application (Article 5. paragraph 1),

b) in the due time does not make an agreement about the servicing with the other authorised service (Article 50. paragraph 6),

c) begins the activity of goods turnover, or the service providing, before the procurement of the fiscal system and before the fiscalization of the fiscal cash register, before its connection to the terminal and its installing on the selling place; or before the fiscalization of the fiscal printer or fiscal cash register-printer, before its connection to the terminal and the main computer with the software application and its installing on the selling place; if he procures the fiscal system without the certificate from the Article 31, paragraph 3. of this Law; and if he does not make an agreement with the other authorised service about the service and technical support for the use of the procured fiscal system (Article 51),

d) he defines in the request for the fiscalization of the fiscal cash register the name and address of the selling, so that they do not correspond to the name and address of the selling place where the tax payer register the turnover through the fiscal cash register or the name and address where the tax payer has registered his activity, exclusively if the tax payer performs the turnover on the regular movable market bench, by the hand of the individuals which come to the door of the buyer or by the hand of the traveling sellers (Article 54),

e) does not keep the arrangement about the fiscalization together with the fiscal cash register it refers to (Article 55. paragraph 9),

f) when procuring the fiscal system through the authorised service does not submit to PU a request for the initial fiscalization of the fiscal cash register; and if in the regulated period does not take over the fiscalizated fiscal cash register (Article 56. paragraphs 2. and 8),

g) does not directly deliver the fiscal cash register to the authorised service before the taking over of the data from the fiscal memory, as indicated in the Contract, from the Article 51. paragraph 2. clause b) of this Law (Article 57. paragraph 1),

h) through the authorised service does not submit to the PU a request for the change of the fiscal module; and if in the regulated period does not take over the fiscalizated fiscal cash register (Article 58. paragraphs 2. and 6),

i) in the regulated period before the change of the name or address of the selling place through the service does not submit to the PU a request for the change of the selling place (Article 60. paragraph 1),

j) through the authorised service does not submit to the PU a request for the deleting of the tax payer from the registry of fiscalizated cash registers because of his termination of the activities (Article 61. paragraph 3),

k) does not enter in the article basis the uniquely and unambiguously identified total range of articles which are present in the selling place; and if in the article base he does not label every article with the tax rate label according to the Article 11. of this Law (Article 62),

l) does not issue a fiscal receipt for the client, which is printed in the fiscal cash register through which is recorded the turnover, no matter if requested by the client or not, if there is at least one valid fiscal cash register in the selling place; and if he does not issue the fiscal receipt with all the compulsory data from the Article 26. paragraph 2. of this Law (Article 63),

m) does not issue a written fiscal receipt for the client, no matter if requested by the client or not, if there is not at least one valid fiscal cash register in the selling place; if he does not keep for at least three years the other sample of the written fiscal receipt in the selling place; and if every single achieved recorded turnover from the written fiscal

receipts does not register subsequently and does not print the appropriate printed fiscal receipts trough the fiscal cash register as soon as possible (Article 65),

n) issues to a client a reclaimed receipt even if the purchased goods cannot be reclaimed or cannot be returned, or cannot be reclaimed in some other way before the issuing of the receipt; if he does not issue a reclaimed receipt printed in the fiscal cash register through which is the turnover is reclaimed, no matter if requested by the client or not, if there is at least one valid fiscal cash register in the selling place; and if the reclaimed receipt does not issue with all the compulsory data from the Article 27. paragraph 2. of this Law (Article 67),

o) does not issue a written reclaimed receipt for the client, in two samples, no matter if requested by the client or not, if there is not at least one valid fiscal cash register in the selling place; if he does not keep for at least three years the other sample of the written reclaimed receipt in the purchase place; and if every single achieved reclaimed turnover from the written reclaimed receipts does not register subsequently and does not print the appropriate printed reclaimed receipts trough the fiscal cash register as soon as possible (Article 69),

p) does not put a notice on the visible spot of the selling place about the obligation of issuing of the printed and written fiscal and reclaimed receipt by the tax payer, about the obligation of taking the printed and written fiscal and reclaimed receipt by the client, about the right of the client not to pay for the purchased goods or provided services to the tax payer if the tax payer does not issue a printed or written fiscal receipt to him, and about the right of the client to take the reclaimed goods back after the payment to the client if the tax payer does not issue a printed or written reclaimed receipt to him (Article 71),

q) to the client who performs the invoice payment, does not enter in that invoice the ordinal number of the fiscal receipt on which basis the turnover was recorded in the fiscal cash register and does not keep the copies of the issued invoices in the selling place; and if he does not make records in the book of daily report about the achieved recorded turnover and the achieved reclaimed turnover through the fiscal cash register for which was performed the invoice payment,

r) does not keep the printed control tape for at least three years; if he does the printing of the fiscal documents on the paper tape for the cut outs and on the control paper tape whose paper quality does not enable the data reading from the fiscal documents in the regulated period; and if for the printing of the fiscal documents he does not use the paper whose quality is better than or equal to the minimal quality paper (Article 73. paragraphs 1, 3. and 5),

s) does not keep a book of the daily reports for the each fiscal cash register in every calendar year; for at least three years does not keep the book of daily reports and the cut outs of the fiscal documents in the selling place; if he does not create and print the daily report in the end of the work, once a day; if he does not make record of every printed cut out of the daily report and put it in the book of daily reports in a chronological order; if does not create and print the periodical report in the end of the work, on the last day of every tax period; and if does not make a record of every printed cut out of the periodical report and put it in the book of daily reports in a chronological order (Article 74),

t) does not inform PU in a written form about the termination of the turnover recording through the fiscal cash register, no later than three days after the theft, damage or the destruction of the fiscal cash register by the forces majeure (flood, conflagration, earthquake, transport accident etc.); if he does not submit to the PU the record of the authorised body or the organisation, no later than three days after receiving the

record; if in case of the fiscal cash register's theft, the tax payer does not begin the turnover recording through the new fiscal cash register and the data transfer with the use of terminal no later than eight days after the theft; and if in case of the fiscal cash register's damage or the destruction caused by the forces majeure , he does not begin the turnover recording through the new fiscal cash register and the data transfer with the use of terminal, no later than eight days after the continuation of the activities after the cessation of the majeure forces. (Article 75. paragraph 1, 2, 6. and 7),

u) does not to sign the contract with the telecommunication operators which provide the GPRS network for the data transfer between the terminal and the PU server; if he does not keep the valid terminal constantly connected to the valid fiscal cash register through the first terminal port and the corresponding fiscal cash register's port; and if does not provide the reading of the data from the fiscal cash register with the use of terminal and the transfer of the read data towards the PU server, according to the authorised manufacturer's manual, and on the basis of the commands given by the PU server (Article 76),

v) if he performs any activities on the defect fiscal product and does not inform about it the authorised service immediately, or no later than within 24 hours(Article 77, paragraph 8),

w) does not keep the service book together with the fiscal cash register it relates to; if he does not install the new fiscal system, if there is no other valid fiscal system in the selling place, and if he did not record the turnout because of the irregularity of the system through the fiscal cash register for more than the 15 working days totally of the calendar year (Article 78, paragraphs 2. and 8),

x) does not keep the service book of the terminal together with the fiscal cash register it relates to (Article 79. paragraph 2),

y) does not keep the service book of the software application together with the main computer with the software application it relates to (Article 80. paragraph 2),

z) does not do the technical check of the fiscal system once in a year (Article 81. paragraph 1),

aa) does not print the article base , balance and the periodical report for the particular period if requested by the authorised PU person; if he does not make available to the PU control, when requested, other data which is not defined in the fiscal documents (keeping of stock-in-trade, material, financial accounting etc.), and whose keeping and management is enabled by the software of the fiscal cash register or the software application for the main computer through which the commands are given to the fiscal cash register over the port of the fiscal cash register; if the tax payer has hidden, stolen, destroyed or made the fiscal cash register through which the turnout has been processed unusable, wherefore it is not possible to perform the tax control; if he holds the non-fiscal fiscal cash register or non-fiscalisated fiscal cash register; if he does the turnover recording by the use of the software application without the certificate from the Article 38. of this Law, on the main computer through which the commands are given to the non-fiscal printer, non-fiscal cash register-printer, non-fiscalizated fiscal printer, or non-fiscalizated fiscal cash register-printer; if the tax payer performs the turnover recording by the use of the software application without the certificate from the Article 38. of this Law, on the main computer through which the commands are given to the fiscal cash register over the fiscal cash register port; if he issues cut outs of the control tape which resemble the fiscal receipt through the fiscalizated cash register, and the cut outs do not contain the all the required elements, or do contain the wrongly entered elements from the Article 26. paragraph 2 of this Law; if he issues cut outs of the control tape which resemble the reclaimed receipt through the fiscalizated

cash register, and the cut outs do not contain the all the required elements, or do contain the wrongly entered elements from the Article 27. paragraph 2 of this Law; if he hides, damages or makes the control tape of the fiscal cash register unusable, where the data about the turnover have been processed when performing the activities for which it is legally determined to record the turnover through the fiscal cash register, before the expiration of the legal term for its maintenance; if he performed the resets of the fiscal cash register from the Article 82. paragraph 4. of this Law, on the fiscal cash register through which the turnover is recorded; if the fiscal cash register or terminal do not contain the service seal or that the seal is damaged, or that some actions were performed on the fiscal cash register or the terminal for the change of the data about the achieved turnover or achieved reclaimed turnover; if the fiscal cash register or terminal do not contain the service seal or that the seal is damaged, or that some actions were performed on the fiscal cash register or the terminal for the change of the data about the achieved recorded turnover or achieved reclaimed turnover or if he uses the software application without the certificate from the Article 38. of this Law, or that he did the unauthorised changes to the software application with the certificate from the Article 38. of this Law; if the program and fiscal seal of the fiscal cash register do not contain all the types of protection; if he prevented the data transfer from the fiscal cash register through the terminal, even though the fiscal cash register and the terminal were valid; and if the data from the daily report for the concrete day printed from the article base of PU, formed on the basis of the transferred data through the terminal, do not agree with the data from the daily report of the same day, inserted in the book of daily reports, or for the concrete day in the book there is not registered daily report or there is no daily report on the control tape of the fiscal cash register (Article 85, paragraphs 2, 4, 7, 8, 9, 12, 13, 14, 15, 18, 21, 24, 27, 28, 29),

bb) does not print the base of the imported articles when requested by the authorised Market inspection (Article 85. paragraph 3),

cc) if he does the activities to change the data about the achieved recorded turnover or the achieved reclaimed turnover; if he performed the activities for the data change about the achieved recorded turnover or the achieved reclaimed turnover, or if he uses the software application without the certificate from the Article 38. of this Law, or that he made some unathorised changes in the software application with the certificate from the Article 38. of this Law (Article 86. paragraph 5. and 9).

(2) For the violation of regulation in the paragraph 1. of this Law, the responsible person as a legal person will be imposed a fine of 500 KM to 3.000 KM.

(3) For the violation of regulation in the paragraph 1. of this Law, the entrepreneur will be imposed a fine of 500 KM to 3.000 KM.

The penal regulations for the producer of the fiscal productArticle 91

(1) Legal person – producer, or the authorised producer will be imposed to pay a fine of the amount of 2.500 KM to 15.000 KM for the legal offence if he:

a) releases to the market the fiscal system without the license of that type of fiscal system (Article 31. paragraph 1),

b) in the case of change of technical and functional characteristics of the type of fiscal cash register for which the certificate was issued, does not obtain a new certificate from the Commission about the fulfilment of the technical and functional

characteristics of that type of fiscal cash register before releasing it on the market (Article 35. paragraph 4),

c) in the case of change of technical and functional characteristics of the type of terminal for which the certificate was issued, does not obtain a new certificate from the Commission about the fulfilment of the technical and functional characteristics of that type of terminal before releasing it on the market (Article 37. paragraph 4),

d) in the case of change of technical and functional characteristics of the type of the software application for which the certificate was issued, does not obtain a new certificate from the Commission about the fulfilment of the technical and functional characteristics of that type of software application before releasing it on the market (Article 39. paragraph 4),

e) he does not make a contract about mutual rights and obligations with Ministry before releasing a fiscal cash register on the market; the contract which guarantees the fulfilment of conditions from this Law (Article 42),

f) he does not submit a request for the assignment of the IBFK set to the PU, before the releasing on the market of the type of fiscal system he received the license for from the Article 31. paragraph 1 of this Law; if he does not mark IBFK in a noticeable and permanent way on the upper side of every produced fiscal cash register; if he does not enter the corresponding IBFM into the fiscal memory of that fiscal cash register; or if he permanently marks one assigned IBFK on the other fiscal cash register and enter the corresponding IBFM in the fiscal memory of the other cash register (Article 52),

g) he does not put a seal on the each fiscal cash register during its manufacturing, or remove before the beginning of the fiscalization; if he does not submit to the PU the prospect of the producer’s seal and service seals of the authorised services, who were given the licence for the servicing of the fiscal products until submitting of the request, and if in the case of the new authorisation of the authorised service he does not submit to the PU the prospect of that service seal in a regulated period (Article 53),

h) he does not provide the IBFM entry to the fiscal memory before the beginning of the fiscalization (Article 55, paragraph 2),

i) he does not deliver the fiscal cash register directly to the authorised service before its initial fiscalisation, as indicated in the Contract from the Article 51. paragraph 2, clause b) of this Law (Article 56. paragraph 3),

j) he does not determine the minimal paper quality from the paragraph 3. of this Article in the user's manual (Article 73. paragraph 4),

k) he does not inform PU in a written form about the impossibility of non-fiscal cash register's delivery to the authorised service, no later than three days after the theft, damage or the destruction of the fiscal cash register caused by the forces majeure (flood, conflagration, earthquake, transport accident etc.); and if he does not submit to the PU the record of the authorised body or the organisation, no later than three days after receiving the record (Article 75. paragraphs 15. and 16),

l) he does not authorise the service for performing the signing of contracts with the tax payer about the servicing of the fiscal products and giving technical support to the tax payer for the utilising of fiscal product (Article 77. paragraph 3),

m) he does not keep a record about the authorised services; if he does not submit to the PU data from the record about the authorised services and the authorised service persons, no later than three days after the issuing of the authorisation to the authorised service or to the authorised service person; if he does not authorise other service or to request from the Ministry the issuing of the reducing of the network scope in case of the authorised service’s termination of work before the expiration of the two years period after the concluding of the Contract from the Article 42. of this Law; and if he

does not inform the PU and the tax payer in the written form about the giving of the authorization to the new service, no later than three days after the issuing of the authorisation (Article 83. paragraphs 1, 3, 4. and 5),

n) some particular type of the fiscal product do not correspond to the characteristics from the Article 34. paragraph 1. clause c) or the Article 38. paragraph 1. clause c) of this Law, or that the particular type of the fiscal product contains the hidden functions contrary to the written statements from the Article 34. paragraph 1. pint d), Article 36. paragraph 1. point d) or the Article 38. paragraph 1. point d) of this Law, or that the particular type of the fiscal product is not technically and functionally identical to the sample type of the fiscal product for which the certificate was issued from the Articles 34, 36. or 38. of this Law, contrary to the written statements from the Article 40. paragraph 1. clauses b), e) or g); if he does not remove the established irregularities in all the produced fiscal products of that type, where the presence of the irregularities is confirmed, or at his own expense, does not replace the defect fiscal product with the new one of the appropriate and approved type, in a regulated period; if after the establishment of the irregularities on the particular type of the fiscal product, he does not inform in a written form all his authorised services and order them to make a list of fiscal products which did not get the irregularities removed, or that were not replaced by the new fiscal product in a regulated period; if he does not make an report about this order accomplishment with the list of the fiscal products which did not get the irregularities removed, or that were not replaced by the new fiscal product, and to submit it to the Ministry and the PU (Article 84. paragraphs 2. 4 and 5),

o) he does not, for the need of control of turnout recording through the fiscal cash register, create the special manual about the manner to use the fiscal cash register, the software of the fiscal cash register in all of its capacities, or of the software application on the main computer connected to the fiscal cash register and all of its capacities, and does not submit it to PU; and if he does not create new manual about the manner to use the fiscal cash register, the software of the fiscal cash register and all its capacities, or the software application on the main computer connected to the fiscal cash register and all its capacities, and does not submit it to the PU as soon as possible in case of performing the change and supplement of the software of the fiscal cash register, or the software on the main computer which gives commands to the fiscal cash register through the port of the fiscal cash register (Article 85. paragraphs 5. and 6),

p) he does not submit the organisation of the new service network to the PU in the regulated period (Article 87. paragraph 4),

q) he does not perform the intern control of the authorised services' work whom did he appointed on the basis of the Article 77. paragraph 3 of this Law; if he does not confiscate the license from the authorised service from the Article 77. paragraph 3. of this Law; when he establishes that the authorised service does not act as the regulations of this Law indicate; if he does not perform as requested by the PU - does not confiscate the license from the authorised service from the Article 77. paragraph 3. of this Law when the PU in the control procedure establishes that the authorised service do not act as required by the regulations of this Law; if he does not inform the Commission, PU and the tax payer; if he does not provide the other authorised service for the tax payer about the license confiscation (Article 88)

r) For the violation of regulation in the paragraph 1. of this Law, the entrepreneur will be imposed a fine of 250 KM to 2.500 KM.

The penal regulations for the authorised serviceArticle 92

(1)Legal person – authorised service will be imposed to pay a fine of the amount of 2.500 KM to 15.000 KM for the legal offence if:

a) he performs the fiscalization without the presence of the authorised PU person; if he does not entry the IBO and time determinants of the end of the fiscalization in the fiscal memory during the fiscalization process, if not entered already; if he does the change of the IBFM, IBO and time determinants of the end point of fiscalization process; if he does not enter the name and address of the selling place into the operative memory and into the service book of the fiscal cash register; and if he does not put his seal on the fiscal cash register after the termination of the fiscalization (Article 55. paragraphs 1, 3, 4, 6. and 7)

b) he does not inform the PU in the regulated period about the fiscal cash register's delivery from the paragraph 3. of this Article, no later than the period of two working days after the delivery; if he does not inform the tax payer about the date of the initial fiscalization no later than two days before the date of the initial fiscalization (Article 56. paragraphs 4. and 5.),

c) he takes off a fiscal module and to take over all the data from the fiscal memory of the fiscal cash register without the presence of the authorised PU person; if he does not keep the fiscal module even if there is a written request from PU to do so, in case there is a need for the writing of expert’s report; and if he destroys the fiscal module without the presence of the Commission for the destroying of the fiscal module (Article 57. paragraphs 2, 3, 5 and 7),

d) he does not inform the tax payer in a written form about the date of the fiscal module change in a regulated period (Article 58, paragraph 3),

e) he does not submit to the PU a request for the subsequent fiscalization because of servicing, if in the procedure of the servicing of fiscal cash register it is established that the removal of the program or fiscal seal should be performed (Article 59. paragraph 2),

f) he does not enter the name and the address of the new selling place in the operative memory and the service book, before the beginning of recording of the turnover on the new selling place (Article 60. paragraph 2),

g) he does not inform a tax payer in a written form about the date of taking over the data from the fiscal memory in a regulated period (Article 61. paragraph 4),

h) he does not keep separately files of the particular fiscal cash register, for which the PU issued the arrangement about the deleting of the particular cash register from the registry of the fiscal cash registers and about the abolition of the arrangement about the fiscalization of the stolen, damaged or destroyed fiscal cash register because of the forces majeure; if he does not inform PU in a written form about the impossibility of the servicing and the return of the fiscal cash register to the tax payer, no later than three days after the theft, damage or the destruction of the fiscal cash register by the forces majeure (flood, conflagration, earthquake, transport accident etc.); if he does not submit to the PU the record of the authorised body or the organisation, no later than three days after receiving the record; if he does not keep separately files of the particular fiscal cash register, for which the PU issued the arrangement from the paragraph 10. of this Law (Article 75. paragraphs 5, 8, 9. and 12),

i) he does not perform the fiscal product's service on the request by the tax payer; if he does not perform the service of the fiscal product either in the purchase place or in the authorised service; if he does not inform PU in the written form about all the cases of the arbitrary reporting the defect on the fiscal product; if he does not perform the service of the fiscal product in the regulated period (Article 77. paragraphs 4, 6, 9. and 10),

j) he does not create and keep the file of the fiscal cash register and does not issue a service book of the fiscal cash register for every fiscal cash register which it services according to the Contract from the Article 51. paragraph 2. clause b) of this Law; if he does not enter the prescribed data about the fiscal cash register's service in the file of the fiscal cash register and the service book of the fiscal cash register; if he does not enter the type of service and the time determinants of the beginning and end point of the fiscal cash register's service into the fiscal memory, when performing the service the fiscal cash register; if he performs the service of the fiscal cash register in the selling place when he removes of the program and fiscal seal; if he does not put a new service seal on the fiscal cash register and write in the service book of the fiscal cash register the code of that new service seal, and he is obliged to do so after every intervention because of which the service seal was removed. (Article 78. paragraphs 1, 3, 4, 6. and 7),

k) he does not create and keep the file of the terminal and does not issue the service book of the terminal for every terminal which it services according to the Agreement from the Article 51. paragraph 2. clause b) of this Law; if he does not enter required data about the fiscal cash register's service in the file of the fiscal cash register and the service book of the fiscal cash register; if he performs the service the terminal on the selling place in the case of removing the program seal; and if, after every intervention because of which the service seal was removed, he does not put a new service seal on the terminal and does not write into the service book the code of that new service seal (Article 79. paragraphs 1, 3, 5. and 6),

l) he does not create and keep the file of the software application and he does not issue the service book of the software application for every software application which it services according to the Contract from the Article 51. paragraph 2. clause b) of this Law; and if he does not enter data about the software application's service in the file of the software application and the service book of the software application (Article 80. paragraphs 1. and 3),

m) he does not perform the technical check of the fiscal system in a regulated manner (Article 81. paragraph 3),

n) he does not keep record about the authorised service persons (Article 83. paragraph 2),

o) if he does not make a list of fiscal products which did not get the irregularities removed, or were not replaced by the new fiscal product, or does not to submit the list to the authorised manufacturer (Article 84. paragraph 4),

p) he does not check if the fiscal cash register and terminal have service seal which corresponds to the code entered in the service book, or that the service seal is not damaged, as well as – if the tax payer use the software application which enables the command-giving to the fiscal cash register through the main computer, does not make sure if the software application has the certificate from the Article 38. of this Law; if before the beginning of the service of the fiscal cash register or the terminal, he confirms that the fiscal cash register or

terminal do not contain the service seal or that the seal is damaged, or that some activities were performed to change the data about the achieved turnover or achieved reclaimed turnover, and he does not write a record about that and submit it to the PU in a regulated period, and does not keep the fiscal cash register or terminal with the damaged seal in the service; and if before the beginning of the servicing of fiscal cash register or terminal in the selling place , he confirms that there is no service seal on the fiscal cash register or the terminal or that the service seal is damaged, or that some that some actions were performed to change the data about the achieved turnover or achieved reclaimed turnover, or that the tax payer uses software application without the certificate from the Article 38. of this Law, or that he made some unauthorised changes in the software application with the certificate from the Article 38. of this Law, and if he does not write a record about that and immediately call the PU and wait for the arrival of the authorised PU person (Article 86. paragraphs 1, 2 and 6).

(2) For the violation of regulation in the paragraph 1. of this Law, the responsible person as a legal person – authorised service will be imposed to pay a fine of 500 KM to 2.500 KM.

(3) For the violation of regulation in the paragraph 1. of this Law, the entrepreneur will be imposed to pay a fine of 2.500 KM to 10.000 KM.

The penal regulations for the authorised distributorArticle 93

(1) Legal person – authorised distributor will be imposed to pay a fine of the amount of 2.500 KM to 15.000 KM for the legal offence if :

c) he does not deliver the fiscal cash register directly to the authorised service before its initial fiscalization, as indicated in the Contract from the Article 51. paragraph 2, point b) of this Law (Article 56. paragraph 3), and

d) he does not inform PU in a written form about the impossibility of non-fiscal cash register's delivery to the authorised service, no later than three days after the theft, damage or the destruction of the fiscal cash register by the forces majeure (flood, conflagration, earthquake, transport accident etc.); and if he does not submit to the PU the record of the authorised body or the organisation no later than three days from the receipt of the record (Article 75. paragraphs 13. and 14),

(2) For the violation of regulation in the paragraph 1. of this Law, the responsible person as a legal person – authorised distributor will be imposed to pay a fine of 500 KM to 2.500 KM.

(3) For the violation of regulation in the paragraph 1. of this Law, the entrepreneur – authorised distributor will be imposed to pay a fine of 250 KM to 2.500 KM.

Submitting a request for infringement procedureArticle 94

The infringement procedure because of the legal offences from the Article 85. paragraphs 7, 8, 9, 12, 13, 14, 15, 18, 21, 24, 27, 28. and 29, from the Article 86. paragraphs 5. and 9, from the Article 90. paragraph 1. clauses from a) to c) and cc) and paragraphs 2. and 3, from the Article 91. paragraph 1. clauses f), g), h), i), k), m), lj), p), q) and r) and paragraph 2, Article 92. and 93. of this Law, is launched by the authorised PU person.

Article 95.

The authorised Market inspection person launches the infringement procedure because of the legal offences from the Article 90. paragraph 1. clauses a), b), c), d), e), j, l) and n) and paragraph 2.

Client penal regulationsArticle 96

(1) The client will be imposed to pay a fine of the amount of 50 KM for the legal offence if:

a) he does not take the printed or written fiscal receipt and keep it in about 20 meters after the leaving from the purchase location and does not show it to the authorised person of the Market inspection, which performs control, when verbally requested (Article 66),b) he does not take the printed or written reclaimed receipt and keep it in about 20 meters after leaving the selling location and does not show it to the authorised person of the Market inspection, which performs the control, when verbally requested (Article 70). (2) The authorised person of the Market inspection for the afore-mentioned legal offences issues the offence report.

The prohibition measure of the activities performingArticle 97

The location of the tax payer who has been assigned the prohibition measure of the activities performing regulated by this Law (Article 85. paragraphs 7, 8, 9, 12, 13, 14, 15, 18, 21, 24, 27, 28 and 29. and the Article 86. paragraphs 5. and 9. is endorsed by the PU and visibly marked by the PU mark.

XIII SURVEILLANCE

Article 98

The surveillance of the implementation of this Law is performed by the Trade and Tourism Ministry of Republic Srpska, Finance Ministry with the Tax Administration of the Republic Srpska and the Republic management for the inspection affairs.

XIV TRANSITORY AND FINAL REGULATIONS

DynamicsArticle 99

(1) PU regulates by the special act the dynamics of the Law implementation and on the basis of that informs every chosen group of tax payers about the planned procedure of control within at least 30 days before the beginning of the control procedure for that group of tax payers.(2) The deadline of the fiscalization is 30.06.2008.

Article 100

This Law will be enforced on the eighth day after its announcement in the ''Sluzbeni List of Republic Srpska'', and all the regulations which relates to the control procedure of the tax payer (Article 85, 86. and 90) will be applied from the January 1st 2008.

PRESIDENT OF THE PARLIAMENT

Mr Igor Radojičić