Decision on Management and Use of Commodity Sales and Service Recording Equipment
关于商品销售及服务记录设备管理和使用的决定
ຂໍຕົກລົງ ວ່າດ້ວຍການຄຸ້ມຄອງ ແລະນຳໃຊ້ ເຄື່ອງບັນທຶກການຂາຍສິນຄ້າ ແລະການບໍລິການ
Summary
The Ministry of Finance decision stipulates principles, regulations, methods, and measures for the management and use of equipment for recording sales of goods and services (point-of-sale devices, computerized accounting systems, cash registers, etc.) to promote the use of modern tools for recording business activities and linking with the electronic tax information management system, ensuring transparent, correct, and timely tax revenue collection. The full text consists of 9 sections and 20 articles.
Articles
Article 1
Purpose. This Decision stipulates the principles, regulations, methods, and measures concerning the management and use of equipment for recording goods sales and services, aiming to encourage and promote the adoption of modern tools to strengthen the management of business activities, enabling complete and timely recording of activity data, and allowing connection via electronic systems with the tax information management system, thereby ensuring transparency, correctness, and timely collection of tax revenues.
Article 2
Definition of Terms. The terms used in this Decision shall have the following meanings:
— Electronic Cash Register (ECR) means a machine equipped with a storage unit, used for recording the sale of goods and services, with finished programs installed by the manufacturer and designed to meet the user’s requirements;
— Point of Sale Device (POS) means a computer running a program for recording sales data, which is a program system with functions similar to an ECR but capable of more complex use, such as recording the sale of goods and services, tracking orders, settling credit cards or prepaid cards, managing inventory accounting systems, and connecting with other network systems;
— Goods and Services Recording Equipment means Electronic Cash Registers (ECR), Point of Sale Devices (POS), Computer Accounting Systems (CAS), and dedicated management command systems;
— Stand-Alone Cash Register or Point of Sale Device means the aforementioned equipment set up as an independent single point, not connected to a system or other machines;
— Recording of Goods and Services means entering data related to the sale of goods and services into the program system installed on the equipment and storing it on that equipment, a parent database (Server), or a cloud server (Cloud Server), with entry methods including via keyboard, touch screen, touch screen mobile phone, tablet, barcode scanner, or other data entry devices;
— Transmission of Goods and Services Data means the automatic transfer of data via electronic tools to the tax authority database or tax information management system;
— Tax Information Management via Electronic Systems means the management and tracking inspection of operating entities such as individuals, legal persons, and organizations that serve as the tax base, using modern tools, as a basis for the correct, complete, and timely calculation of tax revenue;
— Tax Seal means various printed items from the tax authority, used to affix to essential parts or components of equipment in accordance with the provisions of the respective equipment user manuals, designed and printed by the tax authority in accordance with regulations;
— Equipment Identification Number means the identification number verified and issued by the tax authority, used for affixing to equipment and related components;
— Equipment Serial Number means the identification number assigned by the producer to each piece of equipment;
— Supplier of Goods and Services Recording Equipment means the producer, importer, seller, installer, maintenance, and repair service provider directly related to the use of goods and services recording equipment;
— Program Developer or Supplier means an individual or legal person who writes software for dedicated users or writes finished programs for sale on the market.
Article 3
Scope of application. This Decision applies to individuals, legal entities, and organizations using goods sales and service recording equipment within the territory of the Lao People's Democratic Republic, equipment suppliers, program developers used in conjunction with such equipment, and tax authorities at all levels responsible for management and usage duties.
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