1. Rules for using CCP. CCP- these are machines with fiscal memory, personal computers and software and hardware systems used in making cash payments. 2 types: electromechanical cash registers and electronic control and recording machines (ECRM).
It is permitted to operate only those types of cash registers, serial samples of which have been tested in the prescribed manner and entered into the State Register, which is subject to official publication. The amendment and additional official information was published within 10 days from the date of adoption. In case of exclusion from the State Register of previously used models, their long-range operation is carried out before the expiration of the standard depreciation period (means of mechanization and automation of management and engineering labor - 4 am gr - from 5 to 7 years inclusive).
Commissioning, Maintenance, repairs and write-offs of cash registers must be carried out by manufacturers or specialized enterprises, technical centers endowed with the appropriate rights for this type of activity.
The cash register used must be registered with the tax office. It cannot be used without fiscal memory in it.
At the same time, the cash register used by organizations (except for credit institutions) and individual entrepreneurs must:
Be registered in no. at the place of registration of the organization or individual entrepreneur as a non-resident;
Be in good working order and sealed in the prescribed manner.
A cash register as part of a payment terminal used by a payment agent and a bank payment agent, subagent, and an ATM used by bank payment agents, subagents, must:
Be registered in N.O. at the place of registration, indicating the address of the place of its installation as part of a payment terminal or ATM;
Be in good working order, sealed in accordance with the established procedure;
Have a fiscal memory with fiscal memory drives, a control tape and a real-time clock;
Provide uncorrected registration and non-volatile long-term storage of information about payments on the control tape and in fiscal memory drives, as well as provide information for printing a cash receipt by a payment terminal or ATM in an uncorrectable form;
Operate in fiscal mode, and in other modes exclude the possibility of printing a cash receipt by a payment terminal or ATM;
In fiscal mode, transfer registered information about payments in an incorrect form to a payment terminal or ATM, ensuring the identity of the information registered on a cash receipt, control tape, in fiscal memory and primary accounting documents of an organization or individual entrepreneur using payment terminal or ATM;
Have a passport of the established form.
The procedure for credit institutions to use cash register systems and the software products used in them is approved by the Central Bank of Russia.
Organizations and individual entrepreneurs located in remote or hard-to-reach areas (except for cities, regional centers, urban-type settlements) can make cash payments and payments using payment cards without the use of CCT.
In a number of places, when providing services to the population, you can not accept cash registers, but issue strict reporting forms: receipts, tickets, subscriptions, vouchers, etc. Household services, repair and manufacture of clothing, shoes, furniture, household appliances, hairdressing services, transportation of passengers, cargo, tourist conditions, under rental agreements. taxis must issue a receipt. The details of the strict reporting form were approved in the Government Decree of 2008 “On the procedure for making cash payments using card payments without cash registers.” Accounting for forms in a special book. Stored in a safe. Used ones are stored for 5 years.
2. Responsibilities n\p when using CCP. 1) register a cash register in a n.o., while information is entered into the fiscal memory of a cash register, when re-registering a cash register, the fiscal memory drives are changed, any registration and re-registration of a cash register is carried out with the participation of a n.o.;
2) use a working CCP, which should be sealed in the mouth order;
3) issue cash receipts printed on cash registers to customers at the time of payment for goods sold;
4) ensuring the maintenance and storage of documentation related to the acquisition and registration, commissioning, and inspection materials related to CCP;
5) credit organizations are required to check the following operations with n\p:
The procedure for performing a cash transaction must comply with the requirements established by the Central Bank of the Russian Federation, the use of cash registers or other software products must comply with state standards;
Use a special cash register that is protected from unauthorized access to software products by another user;
Provide in no. upon their requests, information on compliance with the rules for performing cash transactions using cash registers.
Operating rules 1. Persons who have mastered the operating rules are allowed to work on the CM; an agreement on the material and responsibility is concluded. 2. Each KM has its own serial number (on the marking plate), which must be indicated in all documents related to this machine (cash receipt, reporting sheet, passport, “Cashier Operator Book”, etc.), as well as documents reflecting the movement of the cash register (sending for repair, transfer to another company, etc.).3. The vehicle must have a passport of the established form, in which information about the commissioning of the machine, medium and major repairs is entered. The passport contains the details of this cliche indicating the name of the enterprise and the cash register number. 4. The transfer of meter readings to zero (blanking) can be done when putting a new machine into operation, during inventory, or in the case of repairing meters in workshops, only with the approval of the inspectorate. Draws up a deed in 2 copies, 1 - legal, 2 - org. 5. The transfer of a car to another enterprise or workshop for repair and back is carried out according to the invoice and is documented in an act in which the readings of the counters (registers) are recorded, no later than the next day they are submitted to the accounting department of the enterprise, a note about this is made in the “Cashier-Operator Book” at the end entries for the day. Along with the car, its passport is also handed over, in which a corresponding entry is made. 6. When repairing meters in enterprises, a report is also drawn up recording the meter readings before and after the repair.
At all cash registers, a control tape must be used, and for each cash register, a journal of the cashier-operator must be kept, certified by N.O.
To prepare cash registers for operation, you must:
1. The commissioning of new machines is carried out by a mechanic from an organization that carries out warranty and technical service and repair of this type of machine; cashiers must be present as the responsible person. 2. A mechanic for repairing cash registers (if necessary, an electronics programmer) checks the serviceability, tests the cash register in operation and formalizes its transfer to operation, filling out all the data in the factory passport. The mechanic is obliged to seal the machine after installing a company plate with the company name and the number of the calculation unit or enter it into the machine program. 3. Before turning on cash registers, the lock must be closed and the director must have the key. The keys for transferring cash counters to zero are handed over to the director of the inspection, where they are stored in safes and issued by written order of the head and chief accountant of this organization to a specialist authorized to carry out the inspection. 4. The administration creates a “Cashier-Operator Book” for the cash machine. 6. It is allowed to maintain a common ledger for all machines. In this case, entries must be made in the order of numbering of all cash registers (No. 1, 2, 3, etc.) indicating in the numerator the serial number of the cash register; the counter readings of inoperative cash registers are repeated daily, indicating the reasons for inactivity (in stock, in repairs, etc.) and are certified by the signature of a representative of the enterprise administration.
1. The technical center is obliged to: When organizing technical maintenance is carried out by GOSTs. Interim inspection of production by the cashier daily: 1 send a representative to the enterprise (at his request) to open the factory packaging and re-preserve the purchased cash register;2 provide incoming inspection of new cash registers, diagnostics;3 ensure reliable fastening of the marking plate with the serial number of the machine, excluding its replacement;4 seal cash registers together with the tax office;5 make and install a company cliche with the name of the trading enterprise and the number of the payment center (cash register) or enter it using the software method;6 enter the machines into operation and accept for maintenance;7 carry out annual maintenance, technical inspections and all types of repairs;8 write off worn-out and obsolete cash registers, dismantle them and dispose of them.
2. Responsibilities of a mechanic for the repair and maintenance of cash register machines.
The mechanic carries out routine technical inspections, including checking the condition of the machine’s mechanisms and eliminating minor faults. The mechanic is obliged:
Perform periodic inspection and preventative repairs
Make notes about the work performed in a special journal and KKM passport;
Upon completion of the repair, seal it (if the seal is removed) with your own seal and inform the tax office about the need to seal this machine (working on a cash register machine until a new tax office seal is installed);
Install and connect (if necessary) a spare cash register;
If it is necessary to repair the meters, instruct the management to send the machine for repair to a technical center (or another service organization).
Repairs and maintenance by private individuals are prohibited. Repairs only after taking readings from cash meters. At the end of the repair, the meter readings are checked and the car is sealed. There is an act on the results of the inspection. El KKM obsl operator.
3. Rights no. when checking Working with cash register equipment is not taxable. relations, but control over compliance with the rules for the use of cash registers is entrusted to the n.o. in the Russian Federation: 1) monitor compliance with the requirements of the law; 2) exercise control over the completeness of accounting and reflection of operations and revenue of the enterprise when using cash register systems; 3) check incoming and outgoing documents related to the use of cash register systems; 4) receive certificates and explanations from n\p in case of violation of the established requirements for the use of cash registers; 5) conduct control checks on the issuance of cash register receipts when using n\p cash registers; 6) impose administrative fines on n\p in accordance with the Code of Administrative Offenses in case of violation of the rules of use KKT.
According to Part 1 of Art. 23.5 Code of Administrative Offenses of the Russian Federation no. consider cases of adm p\nar. Rasm on behalf of N.O. the right of the hands of the Federal Tax Service and the ter org.
The powers of the N.O. do not apply to credit organizations. Control is exercised by the Central Bank.
When checking cash registers, the Department of Internal Affairs may be involved.
The procedure for conducting a no. checks on the use of cash registers:
1. Inspection in the presence of officials and in accordance with the call.
2. Checks regarding compliance with the current contract:
A). the organizational form of the enterprise (retail outlet), its name, whether it sells goods and services to the population is determined, incl. wine and vodka products and other excisable goods, the presence of price tags for goods and price lists for services, whether the enterprise uses cash register in settlements with the population, whether a cash receipt or other document replacing it, approved in the prescribed manner, is issued to the buyer. With the consent of buyers, the checks issued to them are reviewed for their clarity and completeness of the relevant details and brand names. If necessary, a test purchase is made in accordance with the established procedure, which is documented in the appropriate act;
b). inspectors present to the head or other official of the enterprise a document certifying their identity and position and assignment no.no., and begin a documentary verification of this issue: a license for the right to trade, a license for the right to trade in wine and vodka products and other excisable goods, documents for ownership (or lease) of premises, land plot, documents proving the identity of employees (sellers), their affiliation with this enterprise, documents confirming the registry of the enterprise and its registration in the no. and etc.;
V). there is no license - the amount of proceeds received as a result of trade is determined and recorded for subsequent collection of illegally obtained income into the budget in the prescribed manner.
G). when documenting the use of cash registers: it is necessary to establish the presence of cash registers at the enterprise, whether they are registered with the tax authorities, the availability of technical documentation and registration cards for cash registers. The enterprise data recorded in the KKM accounting book at the tax authority is compared with the documents submitted by the enterprise. In case of discrepancies in the records, the inspector finds out their cause, reflects the results in the report and invites management to take measures to eliminate these violations.
d). Checking the correct operation: inspection of the external condition of the cash register (identity of the serial number on the machine and in the documents, presence of seals on the machine casing, operation of the display for the buyer, quality of the receipt and completeness of the details printed on it, etc.). If during the inspection it is determined that the machine issues a cash receipt with an unclear font and not with all the details, the inspector states that the cash register is faulty and, as proof of this, attaches to the documentary check materials a cash receipt (including a control one) that does not comply with the oral rules.
e). carefully check the tapes (especially in places where they are broken), turning Special attention for the presence of serial numbers on the tape, the date and time of the trading operations, the number of counter cancellations and whether all of them were carried out in the presence of a representative of the N.O.
and). You should also check zero checks: their number, time of breaking, necessity.
h). The compliance of the price of the goods indicated in the invoice for the receipt of goods with the price indicated on the price tag is selectively checked, as well as the presence on the price tag of the signature of the financially responsible person, certified by the seal (stamp) of the enterprise, and the date of compilation. The name of the product, its grade, brand, etc., indicated on the price tag, must correspond to the invoice data.
3. If you identify a cash register that is not registered in the registration number, you must make sure that this machine is not in hidden operation. For this purpose, it is recommended to check the passport for this machine, the documents on its purchase, the readings of the summing counters, as well as the cashier-operator’s book and control tapes for the specified cash registers.
4. check the existence of an agreement with the regional technical center for repair and maintenance. as well as maintaining records in the log of calling technical specialists and recording work performed
5. When inspecting an enterprise that carries out monetary settlements with the population without the use of cash registers, one should check the validity of the use of strict reporting forms as strict reporting documents, the organization of accounting, storage and issuance of these forms. The use of strict reporting forms in forms not approved by the Ministry of Finance of Russia does not relieve this enterprise from the obligation to use cash registers.
6. When checking the availability of a price list for the services provided, the inspector pays attention to the validity of this document (by whom it was approved, when, for which industry, department, enterprise), external design (clearness of writing, presence of a certifying signature, seal (stamp), etc.), as well as placing it in a place accessible to the client.
The procedure for checking the completeness of accounting for revenue received using cash registers:
1). The completeness of revenue accounting is checked according to the cash book, the cashier-operator's book, cash receipt orders, control tape, other settlement and payment documents for revenue accounting, and the ledger for recording income and expenses of citizens.
1. take a receipt from the person being inspected about the absence of his personal money in the cash register, about the presentation of all receipts of cash receipt orders for the revenue handed over 2. count the cash in the cash register of the cash register. reflected in the act of withdrawal of balances. 3Cash receipts are checked against the readings on the control tape. To do this, you need to beat off a control check. The difference between the reading of the control receipt at the time of inspection and the reading at the beginning of the work shift, which is determined by the entry in the cashier-operator’s book, is the revenue received using the cash register on the day of the inspection.
surpluses or shortages may be identified Money.
2). Checking primary accounting documents allows auditors to determine the amount of revenue received using the cash register for the reporting period, after which it is necessary to reconcile this amount of revenue against the credit of account 90 of Chapter Ledger. If the received amount of revenue does not correspond to the amount of revenue given in the General Book, the inspector is obliged to identify the reason for such a discrepancy.
If it is determined that the proceeds received have not been capitalized, then the audit report indicates an understatement of profit (income) and the offense should be qualified under clause 1 of Art. 13 of the Law of the Russian Federation “On the fundamentals of the tax system in Russian Federation».
Responsibility for violation of the current legislation on the use of cash registers and registration of inspection results:
penalties and administrative liability measures are applied.
When drawing up documents for prosecution, you must indicate the size of the fine (a multiple of the minimum wage) and the amount of the fine. In case of repeated violation by the enterprise of this Law no. must take measures to suspend its activities.
If the enterprise continues this activity, then a fine is imposed on it for carrying out trade operations (providing services) after the suspension of the enterprise’s activities in the manner prescribed by Art. 6 of the Law - 700 times the minimum wage
3. The results of the inspection are documented in a report and relevant appendices to it. The act indicates the necessary details and all violations of the law identified during the inspection. Instructions for eliminating detected violations are reflected. All calculations, tables, necessary checks, acts of seizure of documents and protocols on administrative law are attached to the act. The act is in 2 copies, signed by everyone checking and present.
4. Tax audits as the main form of tax control.
1. Subjects, objects and rules for conducting tax audits. The check was an effective tool of the Nk, the purpose of which was to control the individual’s behavior. In order for P m.b. define as tax, required compliance several conv: 1. P d is carried out regardless of the type and with officials N.O. within the competence of the NK. However, the Tax Code does not grant the internal affairs department the authority to conduct IR. The Department of Internal Affairs cannot carry out IR on its own, but only together with representatives of the N.O. 2. The purpose of the NP is control over the employees of the organization. 3. NP m.b. carried out only in rel. n\p, n\s, n\a. Other NK activities are carried out in relation to other persons. In this case, one person being checked during 1 VNP may. checked immediately as n\p, n\s, n\a.
Subjects NP yavl: 1.com enterprise 2.joint enterprise 3.state institutions 4.negos and non-profit organizations 5.citizens of the Russian Federation, are residents, as well as foreigners and stateless persons, are nerez. Objects NP yavl: 1. registers b and n u. 2. plans, estimates and other norms and documents. 3. contracts for enterprises; 4. orders for hiring and dismissal. 5. b, n otch. 6. business correspondence and other documents, communication with payments.
Article 87 NK mouth sl rules for conducting NP: 1.NP m.b. Only 3 calendar years of the type n\p,n\a,p\s preceding the year of the inspection are covered. 2. prohibiting repeated inspections on the same items for an already inspected period. 3. It is possible to repeat the NP according to already verified dates in the following cases: *with control by a higher-ranking N.O. at the work of the NO who carried out the inspection. *upon reorganization, liquidation of the enterprise. 4. We will carry out a counter GNP in order to obtain additional information about n\p.
2. Types of tax audits and their classification. 1. By urgency: *Planned - regulated by the internal document inspection of the Federal Tax Service of the Russian Federation. The basis for establishing the priority of inspections for a particular item is the type of work, period of work, untimely provision of reports, presence of debt on it, etc. *Unscheduled – repeated K and GNP. The hand or deputy hand makes a special decision about the inspection, repeating the inspection, indicating the reasons for its conduct. 2. By method of control: *Continuous – covers issues of correctness of calculation and payment of all types of data, who are obliged to pay for the period of time. *Selective – reflects control n.o. either only in the first doc, or only in the registers b and n uch, or specifically someone n for def per d-ti. If abuse is detected in violation of the title, the inspector has the right to switch from a selective inspection method to a complete inspection with the mandatory confiscation of documents. 3. According to the method of establishing reliability: *Formal-arithmetic - documents are checked, as well as reports on the correctness of their filling and the correctness of arithmetic calculations. Note at the Prov KNP report. *Counter – if when carrying out K and VNP at n.o. there is a need to obtain information about the d-ty n\p, communication with other persons (contractors), then n.o. M.B. Documents related to the person being inspected were requested from these persons. 4.According to the format: *office *offsite. They are divided into 3 subspecies: *1. Comprehensive – covers all areas of the agricultural sector and is carried out across all areas. *2. Thematic - covers individual areas of financial organizations or departments, issues of correctness of calculations and other obligations of payments (checking cash registers). *3. Target check- this is a check of compliance with tax legislation in a certain area or financial and economic operations of the organization. Such checks are carried out on issues of mutual settlements with suppliers and buyers of products (services), on export-import transactions, on a certain transaction, on the placement of temporarily free funds, on the correct application of benefits and on any other financial and economic transactions.
Classification of NP for resolving the issue of initiating a corner of the case. According to their legal nature, Ps are divided into: 1. Procedural - carried out at the request of the inquiry authorities, the inquiry officer, the investigator and the prosecutor on the basis of a report of a crime. 2. Non-process (Service) - carried out within the framework of administrative affairs must be carried out by persons of the enterprise, institution, independently, without the involvement of investigative organizations.
NPs are interconnected with a number of other checks: customs, environmental, Finnish-economic.
Depending on the methods and methods of conducting P m. subdivisions: 1. Formal (P in form). 2. Analysis (by content). 3. Logical (possibility of carrying out a business operation or an existing number of facts).
3.Techniques for organizing tax audits. But. use sl techniques for finding n errors n\p: 1.Technical and economic calculations. The calculated data are recalculated, the results obtained are compared with the actual calculations, and the pattern of violations is determined. With this method, the dynamics of such changes are revealed, the reasons for negative changes and the ensuing consequences for n\p are established. 2. Regulatory verification of the reporting performance indicators of the enterprise. This method is based on comparison of factual data with established standards, by industry and in accordance with the current contract. Any non-compliance with standards is subject to analysis in order to identify the reasons for their occurrence. With this method, methods are established to eliminate identified negative results in order to achieve positive results, according to the order. The received results are recorded in the GNP act. 3. Chronological check of the movement of material and cash resources. This method is used if the n.o. there are assumptions about the existence possible errors at n\p in b and n accounting, inconsistent with the accounting data available in the info base n.o. with this method, the balances of goods in the warehouse and the amount of funds in the cash register and on the current account are compared with the daily receipt of goods and the amount of cash from the warehouse to production or for sale or to the servicing bank. 4.Checking the objective possibility of actually performing the work and the cost of their documentation or payment. This method is used when doubts arise about the correct reflection in the reports of the facts of the results of the work performed. In this case, certificates of completed work, contracts for work and the fact of payment for work are checked. In some cases, the amount of expenses incurred to perform work under a contract or agreement is checked in order to identify the financial resources for the work performed and the correctness of its reflection in both accounting and accounting. 5.Checking the correctness of reflection of business transactions in financial accounting. This method makes it possible to identify discrepancies between the formation of financial statements and expenses in financial accounting for transactions performed, even if all documents for transactions performed are drawn up in accordance with the law. With this method, actual standard costs are compared and deviations in accounting are identified.
4. Methods for organizing actual control when organizing NP. When conducting NP, the following methods (procedural actions) are widely used:
1.Receiving explanations n\p, n\a, n\s– right n.o. to call n\p (n\a,p\s) to give explanations is enshrined in paragraphs. 4 paragraphs 1 art. 31 Tax Code of the Russian Federation. The summons is carried out on the basis of a written notification of a summons to the tax authorities of a person, person or person to give explanations in connection with the payment (withholding or transfer) of taxes by them, or in connection with a tax audit, as well as in other cases, related to their implementation of legislation on taxes and fees.
2. Checking accounting and reporting data- this is: *analysis by an official of both the accounting data of the N\P themselves (other obligated persons), and the accounting data of taxable objects (and other elements of taxation specified in Article 17 of the Tax Code), as well as accounting and tax accounting, information provided in n.o. in accordance with Art. 85 NK; *analysis of reporting data (accounting and tax) periodically (within established deadlines) submitted to the no. (tax returns, tax calculations, all kinds of documents in forms approved by the Federal Tax Service of Russia, Goskomstat, the Ministry of Finance of the Russian Federation and other authorized state bodies).
3.Inspection of premises and territory carried out in accordance with Article 91 for the determination of the fact of data on objects with the documentary data presented by the tax org. + for the purposes of UTII, and checking the legal address. N.inspector m.b. admitted to the osm placed upon presentation of the service certificates and decisions of the hands of n.o. about carrying out the GNP of this n\p. In a residential premises, the FL inspector is not additional, except in cases where this is necessary based on the inspection materials, but only by a court decision or at the request of a person. if the n.inspector is not allowed n\p on the ter, then the head of the inspection team draws up an act signed by him and n\p. on the basis of this act no. has the right to determine the amount n, subject to payment to the budget, based on an assessment of the funds available to the n.o. information about n\p or similar information from similar org. Conditions of inspection: 1. Inspection of documents and items outside the scope of the GNP is not allowed, even if the person agrees and these documents or items were received by the inspectors as a result of previous inspections. 2. The inspection is carried out in the presence of witnesses; no one has the right to participate. 3. Photo and video shooting can be carried out, documents can be copied. 4. According to the resolution, the obligatory compilation of the protocol: a) in Russian, b) indicating the name, place and date of the inspection, position, surname and initials of officials, compilation of the protocol and the surname and initials of those present, signatures. c) a protocol containing information about the sequence of inspections, as well as the identified facts of violation and the circumstances of the case, d) is signed by the inspector of osm only after reading it and making comments and suggestions, e) photographs, videos and other materials are attached affairs. Requirement for the presence of witnesses: 1.No less than 2. 2.Any people who are not interested in the outcome of the case. 3. Duty persons no.o. are not allowed. 4. witnesses are required to certify in the protocol the fact, content and result of the actions carried out by the no. in their app.
4. Request for documents. Clause 1 of Article 93: the legal entity conducting the IR must have the right to request from the person being inspected the documents necessary for the inspection by handing it over to that person (his representative) document submission requirements. The requirement must contain name of documents required for verification. The requirement must be signed by n.o. those conducting the inspection indicate the date of its receipt against signature. The requested documents are presented in the form of copies certified by the person being verified (signature and seal). Requiring notarization of copies is not permitted. If necessary, no. has the right to familiarize himself with the originals of the document. Documents that were requested during the inspection are submitted within 10 working days from the date of delivery of the corresponding request. If a person submits a document within 10 days, he or she, within the day following the day of receipt of the request, notifies the debtor in writing no. about the impossibility of submitting a document within the specified time frame indicating the reasons why the requested document is not possible. deadlines are presented verbally, and the time frame within which the person being inspected can submit a document. During 2 days from the date of receipt of such notification hands (deputy) no. has the right, on the basis of this notification, to extend the deadline for submitting documents or to refuse to extend the deadline, a decision is made. The deadline for submitting a document is calculated in working days. The period begins the next day after delivery of the demand (clause 2 of article 6.1 of the Tax Code of the Russian Federation). Refusal of the person being inspected to submit documents or failure to submit them within the established time frame is recognized as illegal and entails liability under Art. 126 of the Tax Code of the Russian Federation. Responsibility for failure to provide documents. clause 1 art. 126 NK: Failure to provide documents and (or) other information within the specified period of time, provided for by the Tax Code of the Russian Federation - a fine of 50 rubles. for each document not submitted. In case of refusal or failure to submit the specified documents orally, the deadlines must be l.o. excavates the dock. During the NP no. does not have the right to request from the person being inspected documents previously presented in the no. when carrying out K or VNP Cases in which n\p is not possible. held accountable for failure to provide documents: 1. The requested documents are not used when calculating the items being verified. 2. The requested documents are not available from the representative. 3. The requirement does not contain a specific name of the requested docks and their quantity. 4. Request not received n/a
Requesting documents from counterparties. The Tax Code does not agree with the concept of counter verification, but no. has the right to demand information about the person being inspected from other persons. The procedure for requesting documents - Art. 93.1 Tax Code of the Russian Federation. Duty person no. has the right to request from the counterparty or from other persons who have a document (inf) relating to the item being inspected for this document or information. Request for documentation can also be carried out when considering the materials of the NP based on the decision of the hands (deputy) no. when prescribing additional measures Nk. Documentation can be requested outside the framework of the NP, i.e. when at n.o. there is a justification for the required information about a specific transaction. Procedure for requesting documents (information) Based on letters of instruction for requesting documents (info), sent to the no. at the place of registration of the person to submit doc. (*one N.O. gives instructions to another N.O.). The instruction indicates during which event the Tax Code arose to submit the document(s); information that allows you to identify this transaction. Within 5 working days from the date of receipt of the order no. at the place of registration of the person, sends to this person a request to submit a document (inf). Attached to it is a copy of the order to obtain the document. The person who receives the request fulfills it within 5 working days from the date of receipt or, within the same period, informs that he does not have the requested documents. If the istrudok cannot be submitted within the specified period, n.o. at the request of the person from whom the documents are requested, he has the right to extend the period for submitting these documents. Documents are presented in the form of copies certified by the person being verified. What documents no. does not have the right to claim from third parties? clause 1 art. 93.1 of the Tax Code, the person carrying out the NP has the right to request from the counterparty documentation\information about the NP within the framework of the NP. Responsibility for failure to provide documents. A person’s refusal to submit the documents requested during the NP or failure to submit them within the established time frame is recognized as illegal and entails liability under Art. 129.1 Tax Code - fine 5000 rubles. The same acts committed repeatedly within 1 calendar year – 20,000 rubles.
5. Seizure of documents and objects. If officials have sufficient grounds to believe that documents evidencing the commission of a crime may be destroyed, hidden, altered or replaced, they are seized. The seizure is carried out on the basis of a reasoned decision of the official no., carrying out the VNP. The resolution is subject to approval by the head of the relevant no. Confiscation of documents and objects at night is not allowed. Seizure of documents and objects is carried out in the presence of witnesses and persons from whom the documents and objects are seized. If necessary, a specialist is invited to participate in the excavation. Official no. invites the person from whom the documents and objects are being seized to voluntarily hand them over, and in case of refusal, he carries out the seizure forcibly. A protocol is drawn up regarding the seizure and seizure of documents and objects. Seized documents and items are listed and described in the protocol or in the inventories attached to it, with a precise indication of the name, quantity and individual characteristics of the items, and, if possible, the value of the items. In cases where there are not enough copies of documents and n.o. for tax control. there are sufficient grounds to believe that the original documents may be destroyed, hidden, corrected or replaced, the official no. has the right to seize original documents. When such documents are confiscated, copies are made of them, which are certified by an official no. and are transferred to the person from whom they are seized. If it is impossible to make or transfer the copies made simultaneously with the seizure of documents no. transfers them to the person from whom the documents were seized, within 5 days after withdrawal.
6.Expertise. In necessary cases, an expert may be involved on a contractual basis to participate in specific actions to implement tax control, including when conducting tax control. An examination is appointed if special knowledge in science, art, technology or craft is required to clarify emerging issues. The examination is appointed by a resolution of the legal entity carrying out the VNP. The resolution specifies the grounds for ordering the examination, the name of the expert and the name of the organization in which the examination should be carried out, the questions posed to the expert, and the materials made available to the expert. Official no. is obliged to familiarize the payer with the resolution and explain his rights, about which a protocol is drawn up.
The payer has the right: *to challenge the expert; *ask for the appointment of an expert from among the persons indicated by him; *submit additional questions to obtain an expert opinion on them; *attend with permission must be l.no. during the examination and provide explanations to the expert; *read the expert's opinion. The expert gives a written opinion on his own behalf. The conclusion is presented to the person being inspected, who has the right to give his explanations and raise objections, as well as to ask for additional questions to be put to the expert and for the appointment of an additional or repeat examination.
Involvement of a specialist. In necessary cases, a specialist with special knowledge and skills who is not interested in the outcome of the case may be hired to carry out specific actions to implement the Tax Code on a contractual basis. The participation of a person as a specialist does not exclude the possibility of his being questioned on the same circumstances as a witness. Unlike an expert, a specialist does not conduct research and does not give written opinions; he can only give oral recommendations and directly participate in control activities carried out by the N.O., providing practical assistance.
Participation of a translator. If necessary, a translator may be hired to participate in tax control activities on a contractual basis. An interpreter is a person who is not interested in the outcome of the case, who speaks a language whose knowledge is necessary for translation, as well as a person who understands the signs of a mute or deaf individual. If n.o. nevertheless, he attracted an interpreter, the latter is obliged to appear when called by the official who appointed him. and accurately carry out the translation assigned to him. Based on the results of the translation, the corresponding protocol , in which a note is made that the translator is warned of liability for refusal or evasion of fulfilling his duties or knowingly false translation, certified by the translator’s signature.
Participation of witnesses. When carrying out actions to implement the Tax Code, in a number of the above cases, witnesses are called. Witnesses are called in a number of at least 2 people. Participation as witnesses by officials no.o is not allowed. Witnesses are obliged to certify in the protocol the fact, content and results of the actions carried out in their presence. They have the right to make comments regarding the actions taken, which must be included in the protocol. If necessary, witnesses can be questioned on the specified circumstances. The testimony of the 1st witness is insufficient and unlawful. Witnesses must be present throughout the entire period of the procedural action. Witnesses are called to: inspect the territories and premises of the settlement, as well as objects and documents; seizure of objects and documents.
Participation of a witness. Any individual who may be aware of circumstances relevant to the implementation of the Tax Code may be called as a witness to testify. The witness's testimony is recorded in the interrogation protocol. Calling a witness to the no. is carried out by summons signed by the head of the no., handed over against receipt or by registered mail with notification of receipt. The following cannot be questioned as a witness: 1) persons who, due to their young age, physical or mental disabilities, are not able to correctly perceive circumstances that are important for the implementation of tax control; 2) persons who received information in connection with the performance of their professional duties, and it relates to the professional secret of these persons (in particular, a lawyer, an auditor). Testimony of a witness can be obtained at the place of his stay if, due to illness, old age, disability is not able to appear at the N.O., and at the discretion of the official of the N.O. - and in other cases.
7. Inventory of property. If necessary, no. have the right to conduct an inventory of the payer’s property. Typically, an inventory is carried out in cases where the inspection materials give reason to assume the presence of property that is not reflected in the accounting records, or the absence of property when there is information in the records.
The inventory is carried out in accordance with the order of the Ministry of Finance of Russia and the Ministry of Taxes of Russia dated March 10, 1999 No. 20n/GB-3-04/39 “On approval of the Regulations on the procedure for conducting an inventory of property during a tax audit.”
The order to conduct an inventory of property, the procedure and timing for its implementation, and the composition of the commission is made by the head of the no. at the location of the payer and the real estate belonging to him and tr sr, as well as for each financially responsible person.
Inventoryable property includes fixed assets, intangible assets, financial investments, inventories, finished products, goods, other inventories, cash, accounts payable and other financial assets.
But. has the right to involve experts, translators and other specialists for the inventory. Verification of the actual availability of property is carried out with the participation of officials, materially responsible persons, and employees of the payer’s accounting service. When taking inventory, the commission fills out special forms.
Before the start of the inventory, the commission receives the latest incoming and outgoing documents or reports on the movement of material assets and funds, the chairman of the commission endorses them, which serves as the basis for determining the balance of property according to accounting data. Financially responsible persons give receipts stating that by the beginning of the inventory, all expenditure and receipt documents for the property were submitted to the accounting department, reflected in the accounting registers or transferred to the commission, and all valuables received under their responsibility were capitalized, and those disposed of were written off as expenses. Similar receipts are also given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.
The actual availability of property is determined by counting, weighing, and measuring. The payer must create conditions that ensure a complete and accurate verification of the actual availability of property, provide labor for weighing and moving goods, technically serviceable weighing equipment, measuring and control instruments, and measuring containers.
On the last page of each inventory, a note is made about checking prices, taxation and calculation of results signed by members of the commission and financially responsible persons. If the inventory of property is carried out over several days, then the premises where they are stored material values, when members of the commission leave, they must be sealed.
Based on the results of the inventory, a statement is drawn up, which is signed by the chairman of the commission.
Before starting the OS inventory, it is recommended to check: a) the presence and condition of inventory cards, inventory books, lists and other analytical accounting registers; b) the availability and condition of technical passports or other technical documentation; c) availability of documents for fixed assets leased or accepted by the payer for storage. If documents are missing, it is necessary to ensure their receipt or execution.
When making an inventory of buildings, structures and other real estate, the commission checks the availability of documents confirming that the objects are owned by the organization. The availability of documents for land plots, reservoirs and other objects is also checked natural resources owned by the payer.
When identifying objects that have not been registered, as well as objects for which the accounting registers do not contain or contain incorrect data characterizing them, the commission must include in the inventory the correct information and technical indicators for these objects. For example, for buildings - indicate their purpose, the main materials from which they are built, volume (according to external or internal measurements), total usable area, number of floors (without basements, semi-basements), year of construction; along the canals - length, depth and width (along the bottom and surface), artificial structures, materials for fastening the bottom and slopes; for bridges - location, type of materials and main dimensions; on roads - type of road, length, covering materials, width of the road surface.
The property of an entrepreneur must be reflected in the Book of Income and Expenses and accounting registers (accounting statements) and confirmed by primary documents. The inventory is signed by all members of the commission and the entrepreneur. At the end of the inventory, entrepreneurs give a receipt confirming that the commission checked the property in their presence and that there are no claims against the commission members.
Witnesses, translators, specialists, experts and witnesses are compensated for expenses incurred in connection with their appearance at the no. travel expenses, rental accommodation and daily allowances are paid.
Daily allowances are not paid if a witness, translator, specialist, expert or attesting witness has the opportunity to return to their place of residence every day. During their absence, witnesses retain their place of work (position) and average earnings.
6.Illegal actions and elements of tax violations. All NPs assume that the inspector needs to identify illegal items, which may be. aimed at implementing violations: 1) N in the tax system. 2) I am against using the revenue side of the budget. 3) N in the system of guarantees of fulfillment of duties n/a. 4) N against specific functions of n.o. 5) The procedure for maintaining records and drawing up reports. 6) N payment obligations n. 7) No rights and freedoms.
After no. carried out an inspection, they are obliged to composition and violations, cat may:
1) Concealing income or object n\o. This N is expressed in the following: *lack of accounting for sales revenue, *failure to capitalize funds received at the cash desk, *failure to include income from non-sales operations in the non-sales income, *lack of primary documents confirming the receipt of non-sales objects by the enterprise, etc. . 2) Understatement of profit or income. It is expressed in *incorrect calculation of the National Bank, *in incorrect organization of financial accounting, *incorrect reflection of exchange rate differences in foreign exchange transactions, *incorrect classification of expenses as justified and documented, etc. 3) Lack of accounting for objects. Expressed *in incorrect calculations or in incorrect reflection of such calculations in accounting registers, and also *associated with the lack of balance in accounting registers. 4) keeping records in violation of the statutory procedure. Associated *with the lack of appropriate accounting registers, journals, reporting sheets, *with the attribution to agricultural expenses of costs that are not related to the production and sale of products, *or with the attribution of costs to agricultural expenses in the wrong reporting or cash period in which they took place. 5) Failure to submit or untimely submission of documents in no. 6) Delay in payment n. 7) Violation of the retention order no. at the source of payment (occurs at the n. agent).
In addition to all the listed cash violations, m.b. also other N, such as: refusal of witnesses, experts, translators or other specialists to participate in inspections.
Concerning the procedure for tax authorities to exercise control over the completeness of revenue accounting using cash registers. (LETTER OF THE FEDERAL TAX SERVICE dated 10/17/12 No. AC-4-2/17581)
WHEN TO USE CCT
– imposition of penalties for violation of the requirements of Law No. 54-FZ.
But what methods the fiscal authorities can use in the course of carrying out this control is not established by Law No. 54-FZ.
IS CONTROL PURCHASING POSSIBLE?
In accordance with paragraph 4 of Article 6 Federal Law dated 12.08.95 No. 144-FZ “On operational investigative activities”, test purchases are classified as operational investigative activities that can only be carried out by internal affairs bodies
According to the position expressed in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 16, 2009 No. 1000/09 and No. 3125/08 dated September 2, 2008, test purchases are allowed only as an operational investigative measure. The result of the control carried out by the tax authorities cannot be regarded as evidence confirming an offense.
After these decisions, referring to the practice of the Supreme Arbitration Court of the Russian Federation, they successfully challenged the decisions of the Federal Tax Service on bringing to administrative charges for non-use of cash registers. Therefore, in a letter dated January 11, 2009 No. ShS-22-2/1, when deciding on a test purchase, she recommended taking into account the current practice in each specific region.
However, a little later, the Supreme Court of the Russian Federation, in its resolution dated July 24, 2009 No. 46-ad09-1, set out a different position: the legislation does not contain any prohibitions or restrictions on the conduct of test purchases by inspectors, therefore the tax authorities performing it act within the powers defined Law No. 54-FZ.
On February 5, 2012, the new Administrative Regulations for the execution by the Federal Tax Service of Russia of the state function of monitoring and supervising compliance with the requirements for cash register equipment, approved by Order No. 132n dated October 17, 2011, came into force (hereinafter referred to as the Regulations). Paragraph 23 of the Regulations describes in detail the methods by which tax authorities must control the use of cash registers: “Checking the issuance of cash receipts by inspection specialists includes the purchase of goods (work, services), payment for these goods (work, services) in cash and (or) using payment cards, establishing the fact of registration (non-registration) of a document confirming the receipt of funds for the corresponding product (work, service).”
The listed actions (inspection procedures) are carried out by inspection specialists in the following forms:
– control based on visual observation, using (without using) methods of video and audio recording of the facts of purchase and payment of goods by buyers (clients);
– analytical procedures aimed at identifying facts of issuance or non-issuance of cash receipts confirming the receipt of funds for the corresponding product (work, service).
In fact, the listed activities are equivalent to a test purchase, although they are called differently.
Since the measures prescribed in the Regulations contradict the position of the Supreme Arbitration Court of the Russian Federation, in order to prevent the resumption of disputes in arbitration courts, the Federal Tax Service of Russia decided to take preventive measures and strengthen its positions, referring to the conclusions of the Supreme Court of the Russian Federation contained in the resolution of July 24, 2009 No. 46-ad09-1 .
Probably, we should now expect the resumption of inspections of the procedure for using cash registers by the tax authorities in the form of test purchases and the application of administrative liability to taxpayers.
Let us recall that Article 14.5 of the Code of Administrative Offenses of the Russian Federation establishes fines in the following amounts:
– for a salesperson-cashier – from 1500 to 2000 rubles;
– for an organization or entrepreneur – from 3,000 to 4,000 rubles;
– – from 30,000 to 40,000 rub.
IF THE KKT DOES NOT OPERATE AS PART OF A PAYMENT TERMINAL
The Federal Tax Service of Russia warned payment agents that cash register systems should function only as part of a payment terminal. If payment terminals are connected to cash registers, then, in the opinion of the tax authorities, this is a violation of paragraph 2 of Article 5 of Law No. 54-FZ and part 1 of Article 6 of Federal Law dated 03.06.09 No. 103-FZ “On the activities of accepting payments carried out by payment agents "(hereinafter referred to as Law No. 103-FZ).
Payment agents often use the following method of using cash registers: an individual enters payment details through the menu of the payment terminal, after which the payment information is automatically transmitted for processing and printing a cash receipt for the amount of the payment made to the cash register equipment installed in the retail premises. Meanwhile, the payment terminal prints a receipt with an offer to receive a cash receipt at the checkout, the message is duplicated by a voice message or a notification on the screen of the payment terminal. This method allows payment agents to save money on cash registers at each payment terminal.
The Federal Tax Service of Russia in the commented letter recalled that, on the basis of Law No. 103-FZ, the acceptance by the paying agent from the payer of funds must be confirmed by the issuance of a cash receipt at the time of payment (Part 1, Article 5).
Arbitration courts take a different point of view on this issue. Their main argument for refusing to bring paying agents to administrative liability under Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation is the fact that the concept of “composition” does not imply embedding cash register equipment directly into the body of the payment terminal. Communication lines and channels are part of the payment terminal and represent a single indivisible complex.
According to the courts, the cash register equipment connected to the payment terminal is part of it, although it is not installed directly into the payment terminal body. This position is contained in the decisions of the Arbitration Court of the Republic dated December 30, 2010 No. A65-25684/2010, dated October 5, 2010 No. A65-12016/2010, the Arbitration Court dated August 20, 2012 No. A60-24628/2012, etc.
CONTROL PROCEDURES
According to paragraph 35 of the Regulations and paragraph 30 of the Administrative Regulations, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 No. 133n, documents are submitted to the Federal Tax Service by taxpayers in the form of originals or certified copies within a period not exceeding one business day from the date of presentation to the audited entity of an order to perform a state function .
In addition, tax authorities, when re-registering cash register equipment in connection with the replacement of EKLZ, annually take evidence of cash payments.
The legislation does not provide for sending requested documents to tax authorities in electronic form.
Tax authorities also do not carry out remote monitoring of taxpayers’ equipment.
ABOUT REMOTE AND DIFFICULTLY ACCESSIBLE AREAS
The Federal Tax Service of Russia recalled that, by virtue of paragraph 3 of Article 2 of Law No. 54-FZ, organizations and entrepreneurs located in remote or hard-to-reach places, in territories named in the list approved by a constituent entity of the Russian Federation, can make cash payments and (or) payments using payment cards without using cash registers.
In accordance with Art. 2 of the Law on (Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards”) in the cases established by this Law by organizations and entrepreneurs when making cash payments settlements and (or) settlements using payment cards when selling goods, performing work or providing services, a cash register included in the State Register is used.
Responsibilities of organizations and individual entrepreneurs, using CCP, are established by Art. 5 of the Law on the Application of CCP and include, in particular:
- registration of cash registers with the tax authorities;
- serviceability of the cash register, sealing (In accordance with the Decree of the Government of the Russian Federation dated July 23, 2007 N 470) and ensuring proper accounting of funds during settlements (fixation of settlement transactions on the control tape (In accordance with the Minutes of the meeting of the GMEC dated June 25, 2002 N 4/69 -2002) and in fiscal memory);
- issuing cash receipts printed by cash register to customers (clients) at the time of payment;
- ensuring the maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash registers, as well as providing tax officials carrying out the inspection with unhindered access to the relevant cash register and to the specified documentation;
- during the initial registration and re-registration of a cash register, entering information into its fiscal memory and replacing fiscal memory drives with the participation of representatives of tax authorities (Procedure for replacing fiscal memory, approved by the Decision of the GMEC on cash registers dated 11.10.2000 (Minutes No. 4/58-2000)) .
Supervisory authority
Control over the use of cash register equipment in accordance with Art. 7 of the Law on the Application of CCP, Art. 7 of the Law on Tax Authorities of the Russian Federation (Law of the Russian Federation dated March 21, 1991 N 943-1) is assigned to tax authorities, which:
- monitor compliance by organizations and entrepreneurs with the requirements of the Law on the application of CCP;
- check the completeness of revenue accounting in organizations and entrepreneurs;
- check documents related to the use of cash register systems, receive the necessary explanations, certificates and information on issues arising during inspections;
- conduct checks on the issuance of cash receipts;
- impose fines in cases and in the manner established by the Code of Administrative Offenses of the Russian Federation on organizations and individual entrepreneurs that violate the requirements of the Law on the application of CCP.
Also, according to paragraph 2 of Art. 7 of the Law on the Application of Cash Register Tax Authorities, when carrying out these control functions, interact with internal affairs bodies (within their competence).
For your information. According to Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, non-use of CCT in cases established by law, use of CCT that does not comply established requirements, or its use in violation of the procedure, conditions of registration and application, as well as the refusal to issue, at the request of the buyer (client) in the case provided for by federal law, a document (for example, a sales receipt, receipt) shall entail a warning or the imposition of a fine on citizens in the amount of 1500 to 2000 rubles, for officials - from 3000 to 4000 rubles, for legal entities - from 30,000 to 40,000 rubles. A decision to impose an administrative penalty in accordance with this article cannot be made after two months from the date of commission of the relevant offense (Article 4.5 of the Code of Administrative Offenses of the Russian Federation).
Inspection procedure...
Explanations from tax authorities
The capital's tax authorities in Letter dated September 16, 2011 N 17-26/089973 note that in their work they pay attention to the prevention and prevention of offenses related to the practical use of cash register systems. It is reported that verification of compliance with legislation on the use of cash register systems is carried out on the basis of an inspection order issued and registered by the tax authority and signed by the head (deputy head) of the department. The inspection order is an internal document of the tax authority and serves for proper control over the actions of officials carrying out control activities. It indicates the date of inspection, full name. inspectors, location of inspected objects.
Inspectors present to the head and (or) other official of the organization (entrepreneur) this order and documents proving their identity (position). According to tax authorities, verification of compliance with the Law on the Application of CCP can be carried out both in the presence and absence of the head (legal representative) of the organization being inspected or an individual entrepreneur.
Checks are carried out using the following methods:
- visual control(observation) of inspectors over the sale of goods (provision of services, performance of work) to buyers (clients) with the involvement of witnesses, witnesses to confirm the sale of goods, performance of work and provision of services;
- purchase by inspectors of goods for personal use;
- acquisition of goods by employees of bodies vested with the right of control purchase participating in the inspection, followed by the execution of the corresponding act.
Based on the results of visual observation, inspectors make a preliminary assessment of the implementation of the Law on the use of cash registers at a specific facility. Particular attention is paid to the use of cash registers, as well as to the issuance of a cash receipt. With the consent of buyers, in some cases, the checks issued to them are reviewed to ensure that the amount paid and other required details are correctly printed on them. If necessary, with the consent of citizens, witness statements are taken. Also, according to the regulatory authority, during an audit, tax inspectors can buy goods (order a service, work) as ordinary buyers (clients) or involve persons who will be witnesses to conduct an audit administrative offense.
It is noted that a single violation of the requirements of the Law on the use of CCP is sufficient to draw up an act of violation of the current legislation (and if the fact of non-application of CCP is established - an act, protocols or a ruling on initiating an administrative investigation).
For your information. A case of an administrative offense is initiated by an official when he directly discovers sufficient data indicating the existence of an offense (Clause 1 of Article 28.1 of the Code of Administrative Offenses of the Russian Federation).
The report and protocols reflect all facts of violation and related circumstances that are important for making the right decision based on the results of the inspection. After reviewing the inspection materials and the administrative violation case, the head of the Federal Tax Service makes a decision to impose an administrative penalty. The person being inspected must pay the fine no later than 30 days from the date the decision to impose an administrative fine comes into force, otherwise the relevant materials will be sent to the bailiff to collect the amount of the fine in the manner prescribed by federal legislation.
The Letter also draws attention to the fact that the Law on the Application of Cash Registers and other regulations on the use of cash register systems do not regulate the frequency of inspections. Inspections carried out by tax authorities regarding the use of cash register systems are planned and are not of the nature tax audit, since they are not related to monitoring the correct payment of taxes by taxpayers. Thus, inspectors do not have the obligation to make entries in the organization’s control log.
In another Letter dated June 24, 2011 N 17-14/061289@, the capital’s tax authorities, with reference to the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 22, 2010 N 1130/10, also remind that Federal Law N 294-FZ (Federal Law dated December 26, 2008 N 294 -The Federal Law “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”) does not apply to measures to monitor compliance with legislation on the application of cash register systems, since they relate to financial control measures, and by virtue of Part 3 Art. 1 of this Law, its scope does not extend to the implementation of measures to monitor compliance with legislation on the use of cash register systems. The Prosecutor General's Office, in Letter No. 73/3-133-2009 dated June 25, 2009, also expressed its opinion regarding the classification of such measures as financial control, which is not subject to the provisions of Federal Law No. 294-FZ. Accordingly, audits of the use of cash register systems can be carried out at any time at the discretion of the tax authority.
Arbitrators' explanations
Regarding the use by inspectors of the method of purchasing goods for personal use, the arbitrators have a different point of view (see, for example, Resolution of the Ninth Arbitration Court of Appeal dated December 8, 2011 N 09AP-28814/2011-AK). In this case, employees of the Federal Tax Service, in accordance with the instructions for the inspection, were required to monitor compliance with the legislation of the Russian Federation on the use of cash register systems when making cash payments. One of them purchased goods from the person being checked for personal use. At the same time, the cash receipt was not punched and was not given to him. Also, the funds were not reflected in the organization’s accounting documentation.
Based on the results of the inspection, the organization was brought to administrative liability in the form of a fine. Having disagreed with the decision, she went to court with a demand to declare it illegal and cancel it. The arbitrators of both the first and appeal instances supported the taxpayer, since they came to the conclusion that the goods were purchased by tax authorities for the purpose of carrying out an appropriate audit, that is, a control purchase of the goods was carried out. At the same time, as the judges noted, the inspection did not provide evidence confirming the offense, since in violation of Art. 8 of Federal Law N 144-FZ (Federal Law of August 12, 1995 N 144-FZ “On Operational-Investigative Activities”), a control purchase, which relates to operational-investigative activities, was carried out by an inspectorate official who is not authorized to conduct such activities.
Tax authorities control the use of cash register systems by organizations and entrepreneurs in accordance with Art. 7 of the Law on the Application of CCP, Art. 7 of the Law on Tax Authorities of the Russian Federation, clause 5.1.6 of the Regulations on the Federal Tax Service (Approved by Decree of the Government of the Russian Federation of September 30, 2004 N 506). These rules allow tax authorities to conduct audits in order to monitor the use of cash registers. At the same time, as the arbitrators note, they do not determine the methods and procedure for conducting such checks and the powers of tax officials when conducting them.
In the case under consideration, inspectorate employees personally carried out a test purchase. However, in accordance with the provisions of Federal Law N 144-FZ, it is permitted as an operational-search activity carried out by an authorized body in the cases and in the manner provided for by this Law. By virtue of Art. 13 of this Law, tax authorities are not vested with the right to conduct operational investigative activities. Moreover, in accordance with Part 3 of Art. 26.2 of the Code of Administrative Offenses of the Russian Federation, the use of evidence in a case of an administrative offense obtained in violation of the law, including evidence obtained during an audit during the implementation of state control (supervision) and municipal control, is unacceptable.
Based on this, the arbitrators came to the conclusion that the inspection of a test purchase by an inspection official when monitoring the organization’s use of CCP cannot be regarded as evidence obtained in accordance with the requirements of the law, confirming the occurrence of an offense and being the basis for finding the organization guilty of committing an administrative offense and imposition of administrative punishment. The result of the consideration of the case is that the decision to hold the organization accountable was declared illegal and cancelled.
Similar conclusions were voiced in the Resolutions of the Ninth Arbitration Court of Appeal dated 02.12.2011 N 09AP-30601/2011-AK, FAS ZSO dated 15.03.2011 N A27-8657/2010, FAS SKO dated 04.02.2011 N A63-5081/2010, FAS SZO dated December 27, 2010 N A56-45497/2010. Accordingly, when conducting test purchases, tax inspectors “disguise” them as ordinary buyers of the enterprise Catering may be challenged in court. This is exactly what the taxpayer did in a situation where the catering service was paid for personally by an inspector of the tax authority (see Resolution of the Tenth Arbitration Court of Appeal dated September 2, 2011 N A41-21451/11). The court decided that, since the buyer was in fact a tax authority official who carried out an administrative inspection at the company's restaurant, the fact of non-use of the cash register, failure to issue a check to a specific buyer when accepting payment for the service and the absence of the cash register in the materials of the administrative audit were not properly recorded by the inspectorate.
More about controversial issues
In accordance with clause 3 of the Decree of the Government of the Russian Federation dated July 23, 2007 N 470, the CCP used must, among other things, have a real-time clock in accordance with the established technical characteristics and operating parameters. Accordingly, the regulatory authority also pays close attention to this point. In the Letter of the Federal Tax Service of St. Petersburg dated January 12, 2010 N 04-10-02/00145@ in relation to this issue, it is stated that when conducting inspections, if a discrepancy is established between the time according to the cash register and real time, it is recommended, in the presence of a representative of the organization being inspected or an individual entrepreneur, to carry out call the help desk to clarify the time, recording the specified actions in the inspection report. However, for example, in the Resolution of the FAS UO dated 06.10.2010 N F09-8020/10-S1, the arbitrators, taking into account the legal position set out in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 31.07.2003 N 16, came to the conclusion that the issuance of a check with an incorrect time indication purchase is not a fact of non-use of cash register.
Another reason for canceling a decision to hold a taxpayer administratively liable is a violation by an administrative body of the procedure for bringing such liability to such liability: consideration of a case of an administrative offense in the absence of a representative of the company who was not properly notified of the time and place of consideration of the case (Resolution of the Ninth Arbitration Court of Appeal dated 04.08 .2011 N 09AP-16754/2011). Based on Part 2 of Art. 211 of the Arbitration Procedure Code of the Russian Federation, paragraph 10 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 2, 2004 N 10, the arbitrators canceled the decision to hold the company liable.
What violations will you have to answer for?
When using CCP with damaged (torn) stamp seals You shouldn’t count on the support of judges (see, for example, Decision of the Leningrad Regional Court dated March 1, 2011 N 7-165/2011, Resolution of the Federal Antimonopoly Service NWZ dated December 14, 2010 N A56-22113/2010).
If CCP separate division
will be registered with the tax authority not at its location, but at the location of the company, this fact is also the basis for bringing the taxpayer to responsibility in accordance with Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (see Resolution of the Tenth Arbitration Court of Appeal dated October 6, 2011 N A41-23482/11). In the case under consideration, we can say that the company was lucky: the appeal court replaced the fine in the amount of 30,000 rubles. to a warning, although the court of first instance found the fine to be justified. Let us recall that in accordance with the requirements of clause 15 of the Government of the Russian Federation No. 470, an application for registration of a cash register to be used by a separate division of the user is submitted by it to the tax authority at the location of this division.
A mitigating circumstance for the court of appeal was that, according to the mark on the CCP registration card, it was indicated that it was installed at the address corresponding to the location of the separate unit. In this case, the cash register was registered with the tax authority, that is, it was used in cash transactions in a controlled manner. The registration of the cash register itself was carried out by the tax authority at the location of the head office in violation of the established rules; the violation was also committed by the tax inspectorate at the location of the company, that is government agency. Moreover, the enterprise committed an administrative offense for the first time (Article 3.4 of the Code of Administrative Offenses of the Russian Federation). Based on this, the court considered it possible to mitigate the punishment within the limits of the sanction established by Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, applying an administrative penalty in the form of a warning.
Note that discrepancy between the declared location of the CCP installation and the actual location of the activity entails administrative liability in accordance with Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (Letter of the Federal Tax Service for Moscow dated March 2, 2011 N 17-26/019349@).
Also about the presence of an administrative offense under Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, evidenced by the punching of a cash register receipt indicating a lesser amount than was paid by the buyer (Resolution of the Federal Antimonopoly Service of the Russian Federation dated January 19, 2011 N F09-11178/10-S1). To substantiate their position, the judges referred to the conclusions voiced in paragraph 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16.
A little about UTII payers
In accordance with clause 2.1 of Art. 2 of the Law on the application of CCP payers of UTII who are not subject to clauses 2, 3 of Art. 2 of this Law, when carrying out the types of activities established by paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, can carry out cash payments without using cash registers, provided that a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service)) is issued upon request of the buyer (client).
Previously, we expressed our doubts regarding the possibility of using this right by public catering establishments under the UTII regime. Doubts arose after a detailed study of clauses 2 and 3 of Art. 2 of the Law on the Application of CCP, on the basis of which it was concluded that public catering establishments transferred to payment of UTII(as well as trade and transport organizations, hoteliers), when refusing to use cash registers, they should be guided by the provisions of clause 2 or clause 3 of this article, and not by the provisions of clause 2.1. At the same time, it was suggested that the legislator, when amending the Law on the Application of CCP, did not want to achieve exactly this effect.
Two years have passed since the entry into force of clause 2.1 of Art. 2 of the Law on the Application of CCP. Let us analyze how arbitration practice on this issue develops. For example, in the Resolution of the Federal Antimonopoly Service of the Moscow Region dated May 12, 2010 N KA-A41/4665-10, a check was carried out on the use of cash register systems in cafes, as a result of which the tax authorities were not given a receipt when making cash payments at the time of payment for 2 bottles of beer and a pack of cigarettes. The judges in this case also pointed out that the tax inspector was not given the right to conduct operational investigative measures. But the main argument for the arbitrators was that the company was the payer of UTII, and in the case materials there was no evidence that the buyer demanded the issuance of a check. And based on the provisions of clause 2.1 of Art. 2 of the Law on the Application of CCP, it was concluded that the actions of the company did not constitute an administrative offense, liability for the commission of which is provided for in Art. 14.5 Code of Administrative Offenses of the Russian Federation. As we see, for the court in this case it was sufficient that the catering enterprise is a payer of UTII, clauses 2 and 3 of Art. 2 of the Law on the application of the CCP, the arbitrators did not take into account.
In the Resolution of the FAS VSO dated 04/25/2011 N A19-21101/09, the arbitrators also concluded that the administrative offense has not been proven on the basis that the entrepreneur is a payer of UTII, and therefore has the right not to use cash register systems when making cash settlements with customers, Moreover, the fact that the buyer requested a document confirming the receipt of funds for the purchased goods has not been proven. In this case, paragraphs 2 and 3 of Art. 2 of the Law on the application of CCT by judges were also not considered.
Despite the examples given from arbitration practice, the point still remains ambiguous. Confirmation of this is Letter of the Ministry of Finance of Russia dated May 26, 2011 N 03-01-15/4-67. In it, the financial authority recalled that, according to paragraph 2 of Art. 2 of the Law on the application of cash register systems, organizations and individual entrepreneurs can carry out cash payments and (or) payments using payment cards without the use of cash register systems in the case of providing services to the population, provided that they issue the appropriate strict reporting forms in accordance with the Procedure determined by the Decree of the Government of the Russian Federation dated 06.05 .2008 N 359. This Procedure can be applied by organizations and individual entrepreneurs providing services to the public listed in the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by Resolution of the State Standard of Russia dated June 28, 1993 N 163.
Clause 3 of Art. 2 of the Law on the Application of CCTs establishes a list of types of activities in which organizations and entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments without using CCTs.
Based on these norms, as well as clause 2.1 of this article, the Ministry of Finance concludes that the opportunity not to use cash registers is provided to organizations and entrepreneurs - payers of UTII (clause 2 of article 346.26 of the Tax Code of the Russian Federation), if they do not fall under the provisions of clause. 2, 3 tbsp. 2 and issue, at the request of the buyer (client), a document confirming the receipt of funds for the relevant product (work, service) that meets the requirements of clause 2.1 of Art. 2 of the Law on the Application of CCP. In the case when organizations and individual entrepreneurs provide services to the population, they fall under clause 2 of Art. 2 of this Law, while the conditions of clause 2.1 are not met.
Let us recall that in the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), catering services are listed under code 122000.
So, we examined what methods the tax authorities use when checking the correct application of cash registers, and found out that arbitrators have a negative attitude towards the purchase of goods for personal use by inspectors, believing that in this case we are talking about an official conducting an inspection of a test purchase, which is promptly -search activity. At the same time, inspectorate officials are not vested with the right to conduct such events. Accordingly, public catering establishments faced with such arbitrariness of the regulatory authority can be advised to seek support from the court.
You can try to defend your point of view in court in a situation with the issuance of a check with an incorrect indication of the time of purchase and with the consideration of a case of an administrative offense in the absence of a representative of the enterprise (entrepreneur), who was not properly notified of the time and place of consideration of the case.
With regard to public catering enterprises that are in the form of UTII, the solution to the issue of their non-use of cash registers still remains ambiguous.
February 2012
GOU VPO
"SURGUT STATE UNIVERSITY
Khanty-Mansiysk Autonomous Okrug - Ugra"
Department of Taxes and Taxation
COURSE WORK
in the discipline: “Organization and methodology
conducting tax audits"
on the topic: “Tax control over the use
cash register equipment"
- Completed by: student 21-73 gr.
- 5 courses
- Faculty of Economics
- Last name Shirochenkova
- Name Alexandra
- Patronymic Sergeevna
- Supervisor:
- Last name Kozhukhova
- Name Olga
- Patronymic Sergeevna
Content
| Introduction……………………………………………………………………….. | 3 |
| Chapter 1. Theoretical aspects of organizing tax control over the use of cash register equipment……………………………….. | |
| 1.1. Rules for operating cash register equipment……………….... | 5 |
| 1.2. Responsibilities of taxpayers and service organizations…. | 12 |
| 1.3. Cash discipline…………………………………………………….. | 19 |
| 1.4. Carrying out inspections by tax authorities on the use of cash registers……………………………………………………………………… | 27 |
| Chapter 2. Tax control over the use of cash register equipment using the example of the Federal Tax Service of Russia in the Surgut region……………… | |
| 2.1. Organization and procedure for tax control over the use of cash register equipment in the Federal Tax Service of Russia in the Surgut region………………………………………………………….. | |
| 2.2. Practical examples of registering and deregistering cash register equipment and conducting an on-site tax audit of the use of cash register equipment…………………………………. | |
| Conclusion …………………………………………………………………… | 53 |
| List of used literature…………………………………………………………… | 55 |
| Applications…………………………………………………………………………………... | 58 |
Introduction
Taxes represent the main source of existence of the state and therefore it is extremely interested in ensuring that all its requirements laid down in the relevant acts of tax legislation are carried out properly. This concerns not only taxpayers, but also other persons involved in the organization and implementation of taxation. The state, which exists primarily through tax revenues, is interested in the completeness and timeliness of the receipt of funds into the budget. To accomplish this task, it is necessary to constantly exercise state control through existing management mechanisms. When making cash settlements with the population on the territory of the Russian Federation, all taxpayers are required to use cash register equipment, therefore, tax control over the use of cash register machines is relevant today because due to the use of faulty, unregistered cash register machines, or simply as a result of incorrect handling of them treatment, the problem arises of concealing income by many entrepreneurs and organizations, and as a consequence of non-payment of legally established taxes.
The purpose of this course work is a study of the theoretical aspects of organizing tax control over the use of cash register equipment and their application in practice. To achieve this goal, it is necessary to solve the following tasks:
- study the rules for operating cash register equipment;
- consider the responsibilities of taxpayers who use cash register equipment in their activities;
- study the responsibilities of service organizations and technical centers; - examine cash discipline;
- consider inspections by tax authorities on the use of cash registers;
- analyze practical examples of registering and deregistering cash register equipment;
- give an example of conducting an on-site tax audit of the use of cash register equipment.
The object of the study is the control of tax authorities over the use of cash register equipment. The subject of the study is legislation regulating the use of cash register equipment.
This course work consists of an introduction, two chapters, as well as a conclusion, bibliography and appendices.
When writing this work, the works of domestic scientists such as: Siluyanov, V.Ya., Savin A.A, as well as the Tax Code of the Russian Federation, Federal laws and various Internet resources were used.
CHAPTER 1. Theoretical aspects of organizing tax control over the use of cash register equipment
- Rules for operating cash register equipment
- Federal Law No. 54 of May 22, 2003 “On the use of cash register systems when making cash payments and (or) payments using payment cards”;
- Standard rules for the operation of cash registers when making cash payments to the population dated August 30, 1993 No. 104;
- Regulations on the registration and use of cash register equipment used by organizations and individuals (Approved by Decree of the Government of the Russian Federation of July 23, 2007 No. 470);
- State register of cash registers: contains a list of models and versions of models of cash registers currently permitted for registration with the tax authorities;
- The procedure for activating, replacing and storing the electronic control tape securely. Letter from the Office of the Federal Tax Service of Russia for Moscow dated December 20, 2005. No. 22-08/94593;
- The procedure for processing the return of goods on the day of purchase (before the end of the shift and the removal of the Z-report). Letter of the Office of the Federal Tax Service of Russia for Moscow dated November 2, 2005 N 22-12/80195.
Cash register equipment used in making cash payments and (or) payments using payment cards means cash registers equipped with fiscal memory, electronic computers, including personal ones, and software and hardware systems. At the same time, cash payments are payments made using cash means of payment for goods purchased, work performed, services rendered; fiscal memory - a set of software and hardware as part of cash register equipment, providing uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for full accounting of cash payments and (or) settlements using payment cards, carried out using control - cash registers for the purposes of correct tax calculation; fiscal mode - mode of operation of cash register equipment, ensuring registration of fiscal data in fiscal memory; and fiscal data is information recorded on the control tape and in the fiscal memory about cash payments and (or) payments using payment cards.
Organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments and (or) payments using payment cards without the use of cash register equipment when carrying out the following types of activities:
- sales of newspapers and magazines, as well as related products in newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50% and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;
sales of securities;
sales of lottery tickets;
sales of travel tickets and coupons for travel on city public transport;
providing meals to students and employees of secondary schools and equivalent educational institutions during school hours;
trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and others similarly equipped located in these places of trade and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;
peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale) from hand carts, baskets, trays (including frames protected from precipitation, covered with plastic film, canvas, tarpaulin);
sales of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;
selling ice cream and soft drinks on tap at kiosks;
trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;
acceptance of glassware and waste materials from the population, with the exception of scrap metal;
sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
sales at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.
Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural settlements, and separate divisions of medical organizations with license for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric stations, centers (departments) of general medical (family) practice), located in rural settlements where there are no pharmacy organizations, can make cash payments and (or) payments using payment cards when selling medicines without using cash register equipment.
Persons who have mastered the rules for operating cash registers to the extent of the technical minimum and have studied the “Model Rules” No. 104 dated August 30, 1993 are allowed to operate a cash register. An agreement on financial liability is concluded with persons admitted to work. The cashier has the right:
- during the shift, at the direction of the director (deputy director), change the code, apply stamps and imprints “repaid”, “account”, “control”, etc.;
- receive printouts from the cash register;
- change the code in the cash register together with the programmer.
If a malfunction occurs, the cashier is obliged to:
- turn off the cash register;
- call an administration representative using the alarm system installed in the cabin;
- together with a representative of the administration, determine the nature of the malfunction;
- in case of unclear printing of details on a check, non-exit of a check, or breakage of the control tape, together with representatives of the administration, check the prints of the check on the control tape, sign the check (if the check did not come out, get a zero one instead), indicating the correct amount on the back (rubles in words, kopecks in numbers) and after checking that there are no numbering gaps, sign where the control tape breaks;
- if further work is impossible due to a malfunction of the cash register, the cashier, together with a representative of the administration, formalizes the end of work on this cash register in the same way as at the end of a shift, with a note in the “Cashier-operator's journal” for this cash register, the time and reason for the end of work .
The cashier is prohibited from:
- work without control tape or glue it together in places where it is broken;
- allow unauthorized persons into the cash register premises to the cash machine, except for the director (manager) of the enterprise, his deputy, accountant, duty administrator with their permission, a technical specialist or a supervisory person to check the cash register;
- leave the cash register without notifying the administration and without turning off the cash register, without locking the cash register or cash register. If it is necessary to leave the cash register, all keys (for the booth, working key for the cash register and cash drawer) must be kept by the cashier;
- independently make changes to the operating program of the cash terminal (for which the latter must be protected from unauthorized access);
- must not have personal money in the cash register and money not accounted for through the cash register (except for money issued before starting work).
When the business closes or upon the arrival of the cash collector, if he is scheduled to arrive before the business closes, the cashier must:
- prepare cash receipts and other payment documents;
draw up a cash report and submit the proceeds together with the cash report on the receipt order to the senior (chief) cashier (in small enterprises with one or two cash desks, the cashier hands over the money directly to the bank's collector).
Based on the readings of sectional counters (registers) at the beginning and at the end, the amount of revenue is determined. The amount of revenue must correspond to the readings of cash totaling counters and control tape. It must coincide with the amount handed over by the cashier-operator to the senior cashier and placed in the collection bag with the final receipt of the cash register.
After reading counters (registers) or printing, determining and checking the actual amount of revenue, an entry is made in the “Cashier-Operator Journal” and sealed with the signatures of the cashier and the administration representative.
2. If there is a discrepancy, the actual amount of revenue is determined by adding the amounts printed on the control tape. If there is a discrepancy between the results of adding the amounts on the control tape and the revenue determined by the counters (registers), the administration representative and the cashier must find out the reason for the discrepancies. Identified shortages or surpluses are entered in the appropriate columns of the Cashier-Operator Journal.
Based on the results of the audit, the administration of the enterprise, in the event of a shortage of funds, must take measures to recover it from the guilty persons in the prescribed manner, and if there is a surplus of funds, enter them into accounting and attribute them to the results of economic activities.
3. Having completed the registration of cash documents, the cashier performs: inter-repair maintenance of the machine and prepares it for the next day in accordance with the requirements of the operating manual for this type of cash register equipment. Cashiers (cashier controllers, salespeople, waiters, etc.) working on cash registers must be equipped with the following accessories to care for them:
- brushes for cleaning the fonts of the check printing mechanism;
- brushes for painting cushions and rollers of the check printing mechanism;
- tweezers for removing stuck receipt tapes;
- formaldehyde or other means for periodic disinfection of cash drawers of cash registers;
- corresponding keys to cash registers. The key for clearing technical runs must be kept by the senior cashier.
After performing maintenance, the cashier:
- closes the cash register with a cover, having previously disconnected it from the power supply;
- hands over the keys to the cash register, cash register to the director (manager) of the enterprise, duty administrator or senior (chief) cashier for safekeeping against receipt.
The senior (chief) cashier, after receiving all the necessary documents, draws up a summary report in form No. KM-7 for the current day.
The summary report, along with acts, receipts, and expenditure orders, is transferred to the accounting department before the start of the next shift.
4. Used receipts and copies of sales receipts are kept by financially responsible persons for at least 10 days from the date of sale of goods on them and verification of the sales report by the accounting department.
Used control tapes are stored in packaged or sealed form in the accounting department of the enterprise for 15 days after the results of the last inventory have been carried out and signed, and in case of a shortage - until the end of the consideration of the case. Data in the computer's memory is destroyed within a period of time (3 years) no less than the above for electromechanical cash registers.
Directors (managers) and owners of enterprises are responsible for storing cash receipts, copies of sales receipts, control tapes and maintaining machine memory information for a specified period.
After the end of the established storage period, used cash register receipts, copies of sales receipts, control tapes, printouts are handed over to organizations for the procurement of secondary raw materials according to the act of their write-off (destruction).
- Taxpayer Responsibilities
- and service organizations
- register cash register equipment with the tax authorities;
When making cash payments and (or) payments using payment cards, use serviceable cash register equipment, sealed in the prescribed manner, registered with the tax authorities and ensuring proper accounting of funds during settlements (recording of settlement transactions on the control tape and in the fiscal memory );
issue to buyers (clients) when making cash payments and (or) payments using payment cards at the time of payment, cash register receipts printed by cash register equipment;
ensure the maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register equipment, as well as provide officials of tax authorities carrying out inspections in accordance with paragraph 1 of Article 7 of the Federal Law with unhindered access to the relevant control - cash register equipment, provide them with the specified documentation;
during the initial registration and re-registration of cash register equipment, enter information into the fiscal memory of cash register equipment and replace fiscal memory drives with the participation of representatives of tax authorities.
Control tapes, the cashier-operator's journal and other documents confirming the conduct of monetary settlements with buyers (clients) must be stored for the periods established for primary accounting documents, but not less than 5 years. The head of the organization is responsible for ensuring the storage of these documents.
Violations of the above obligations identified during inspections may result in significant penalties.
According to clause 5 of the Regulations on the use of cash registers, checks, control tapes and other documents provided for by technical requirements and printed using cash registers in fiscal mode must have a distinctive feature specified in the technical requirements for fiscal (control) memory. It is also established there that the use of a cash register with fiscal memory in a non-fiscal mode or with a failed fiscal memory unit when making monetary payments with the population is equivalent to the non-use of a cash register.
According to Part 2 of Art. 10 of Law No. 54-FZ, the use of cash registers without fiscal memory when making cash payments and (or) payments using payment cards after December 27, 2003 is not allowed.
From the manufacturer, the cash register is delivered to the user in a non-fiscal mode. Fiscal mode ensures registration of information about the operation of cash registers in fiscal memory. During the fiscalization process, the tax inspector enters such details as the serial number of the cash register, the registration number of the cash register, the taxpayer identification number (TIN), the date of fiscalization, and the password to access the cash register. After this, the fiscal mode can no longer be turned off.
In cities with a developed network of trading enterprises equipped with a large number of cash registers, it is necessary to organize and ensure the activities of republican (republics within the Russian Federation) and regional (territorial, regional, interregional, district, city) technical centers for their repair and maintenance.
The technical center is obliged:
- send a representative to the enterprise (at his request) to open the original packaging and re-open the purchased cash register;
- provide incoming control of new cash registers arriving from manufacturing plants; carry out the necessary work on re-preservation, adjustment and technical examination, diagnostics;
- ensure reliable fastening of the marking plate with the serial number of the machine, excluding its replacement;
- seal cash registers together with the tax office;
- make and install a company cliche with the name of the trading enterprise and the number of the payment center (cash desk) or enter it using the software method;
- commission machines and accept them for maintenance;
- carry out annual maintenance, technical examinations and all types of repairs;
- write off worn-out and obsolete cash registers, dismantle them and dispose of them.
Maintenance of machines is carried out to maintain constant serviceability, prevent failure during operation and extend service life. When organizing maintenance, they are guided by the relevant GOSTs. Maintenance means strict adherence to the structure of scheduled preventive maintenance (PPR) and interrepair periods provided for each type of machine and includes: interrepair maintenance, machine inspection, current and major repairs. Between repairs maintenance is carried out by cashiers daily.
The mechanic carries out routine technical inspections, including checking the condition of the machine’s mechanisms and eliminating minor faults. The mechanic is obliged:
- present to the director or representative of the administration or the chief cashier of the enterprise an official ID with a photo card and, with the permission of the administration of the enterprise, inspect and repair the cash machine in the presence of the cashier (controller - cashier, seller, waiter, etc.) and the chief (senior) cashier;
- periodically inspect and carry out preventive repairs of the cash register in accordance with the structure of the maintenance work of this model, lubricate all rubbing parts and check the operation of the receipt printing mechanism (feeding of receipt and control tape), the operation of the numbering machine, inking devices, locks and other mechanisms of the cash register;
- check the machine locks;
- fill out the log of calling technical specialists and recording the work performed, making entries about the work performed in the log and the machine passport;
- upon completion of the repair, seal it (in case the seal is removed) with your own seal and inform the tax office about the need to seal this machine (working on the cash register until a new tax office seal is installed is prohibited);
- install and connect (if necessary) a spare cash register;
- if it is necessary to repair cash and control meters, indicate to the management of the trading enterprise about the need to send the machine for repair to a technical center (or other service organization).
Repairs and maintenance by private individuals are prohibited. Repair of cash registers should be carried out only after readings from cash summing and control counters have been taken and the seal has been removed from the casing of the device (if necessary). At the end of the repair, the readings of the cash and control counters are checked, and the casing of the cash register is sealed. A report on the results of checking the machine and sealing the casing is drawn up with the participation of a mechanic in Form No. 27.
Maintenance and repair specialists present the director (manager) of the enterprise, the duty officer or the chief (senior) cashier with an official identification card with a photo card and, with the permission of the enterprise administration, carry out an inspection in the presence of the cashier (controller - cashier, waiter) and the chief (senior) cashier, maintenance of electronic cash register. Commissioning is carried out by a specialized contractor under a separate contract according to the form for the cash register.
Changes to the operating program of the electronic cash register are agreed upon with the controlling organization. Machine repairs are carried out only after readings from cash summing and control counters are taken and, if necessary, the seal is removed from the machine casing.
Upon completion of the repair, the readings of the cash and control counters are checked, and the casing of the cash register is sealed. A report on the results of checking and sealing the cash register casing is drawn up in Form No. 27 with the participation of the director, cashier-operator, technical center specialist and tax inspector representative.
Documents about the faulty operation of cash or control counters and a conclusion about the suitability of the electronic cash register for further work or sending it to the technical center for repair are prepared by the programmer, filling out the passport for the machine and the log of calling technical specialists and recording the work performed with the corresponding entries.
Setting up the printing mechanism is carried out by persons with a safety qualification group of at least third. When setting up, use the instructions for setting up and acceptance, the operating manual, and, if necessary, carry out individual work on the technological run in workshops with testing on benches.
Maintenance and repair work is carried out by a specialized organization on a contractual basis with the consumer. Warranty repairs of a cash register are carried out by the manufacturer or a specialized organization that has an agreement with the manufacturer at the expense of the manufacturer.
Maintenance (service) services must issue the consumer a technical passport of the machine, and persons servicing cash registers must enter the following data into the passport:
1) date and time of receipt of the user’s request for repair;
2) date and time of the start of repairs;
3) a general description of the results of inspection of external damage to the machine (presence or absence of a seal on the machine casing tape, etc.); description of manifestations (signs) of failures, failures, etc.;
4) a description of the actions for repair or maintenance of the machine, with or without removal of the machine from its place of installation;
5) number of the last check issued;
6) date and time of completion of work and signature of the person performing the maintenance;
7) date and time of return delivery of the machine if the work was not carried out at the place where the machine was installed.
- Cash discipline
By virtue of its competence, the Bank of Russia obliges all organizations to store available funds in banking institutions. Organizations' funds are stored in banks in accounts that are opened on the basis of a bank account agreement.
The procedure for working with cash is regulated by the Regulations on the rules for organizing cash circulation on the territory of the Russian Federation dated January 5, 1998 No. 14-P, approved by the Decision of the Board of Directors of the Bank of Russia dated December 19, 1997 No. 47, and the Procedure for conducting cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40.
According to clause 2.2 of the above Regulations, cash accepted at the organization's cash desk must be handed over to the bank for subsequent crediting to the organization's account. The amount of cash that an organization can leave in the cash register at the end of the working day is limited. This limit is called the cash balance limit. The size of the cash balance limit in the cash register (cash limit) is set annually by the bank individually, for each organization, in accordance with the characteristics of its activities and the mode of operation in which the organization has an account.
The cash balance limit may be revised during the year at the reasonable request of the organization, for example, if the volume of cash proceeds or the conditions for its delivery increase.
If an organization has several accounts in different banks, then the cash balance limit is set by one of the banks. It is enough to submit a copy of such a decision to other banks. In this case, when checking compliance with cash discipline, banks will be guided by this limit on the cash balance in the cash register.
If an organization does not submit a Calculation for establishing a cash limit to any of the banks servicing it, the cash balance limit is considered equal to zero, and all cash not deposited with the bank is considered above the limit. In this case, it is necessary to hand over all cash to the bank at the end of each working day.
In excess of the established limit, the organization can keep cash in the cash register intended only for paying salaries and benefits to employees. However, in this case, the period of stay of such amounts in the cash desk cannot exceed three working days.
According to clause 2.14 of the Rules for organizing cash circulation, banks at least once every two years check compliance with the established procedure for conducting cash transactions, working with cash and the cash balance limit.
The cash balance is determined at the end of the working day after all cash inflows and outflows are reflected in the cash book.
There are situations when an organization, in violation of the established procedure, reflects cash transactions in the cash book not for every day, but in total for several days. In this case, the likelihood of violating the established cash balance limit increases.
Having prepared one sheet of the cash book for several days at once, the accountant displays the balance at the end of the last day. Having compared it with the limit set by the bank, he comes to the conclusion that everything is in order - there is no excess. However, the check may reveal that the limit has been exceeded on any of the days of this period.
Failure to comply with the cash balance limit is an administrative offense for which a fine may be imposed on the organization and (or) its officials in accordance with Art. 15.1 Code of Administrative Offenses of the Russian Federation.
If an individual entrepreneur has opened a current account with a bank, then he does not have to agree on a limit on the cash balance in the cash register, since banks determine the maximum amount of money in the cash register only for organizations. And an entrepreneur has the right not to open a current account at all and work exclusively with cash, and with any amounts.
The Directive of the Bank of Russia dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities under one transaction” sets the maximum amount of cash settlements between legal entities in the amount of 100 thousand rubles. one business transaction. If cash payments are made between individual entrepreneurs or between a legal entity and an individual entrepreneur, then the legislation does not provide for any restrictions on the size of such payments. The maximum amount of cash settlements applies to settlements carried out within the framework of one agreement concluded between legal entities. When calculating either one or several monetary documents, this amount cannot be exceeded. This opinion was expressed in a joint letter of the Bank of Russia dated July 2, 2002 No. 85-T and the Ministry of Taxes of Russia dated July 1, 2002 No. 24-2-02/252.
The penalties are quite large, therefore, in order to avoid administrative liability, the limitation on the established amount of cash payments between legal entities can be circumvented by formalizing long-term obligations in several one-time contracts for small amounts. Then the cash payment limit will be maintained.
When organizing the storage of available funds in the cash registers of an organization, it is necessary to comply with the requirements of the Procedure for conducting cash transactions in the Russian Federation, according to which:
– the organization’s cash desk must be located in an isolated room intended for receiving, issuing and temporary storage of cash;
– the safety of money must be ensured in the cash register premises, as well as when delivering it from a bank institution and depositing it in the bank;
– all cash and securities are stored in fireproof metal cabinets or in combined and ordinary metal cabinets, which at the end of the cash desk are locked with a key and sealed with the cashier’s seal;
– You cannot keep cash from other companies in the cash register.
Before starting work, the cashier-operator is obliged to check the serviceability of the cash register, fill in the receipt and control tapes, set the current date, and set the numerator to zeros. The cash register tape is drawn up at the beginning and end of the day. It contains the date, start time of work, cash register number, and at the end of the working day - a cliche and the amount of revenue for the day, which are certified by the signatures of the cashier-operator and the chief (senior) accountant.
If the control tape breaks during work, the time of the break, the above details and signatures are entered. Then the cashier-operator can punch several zero checks to check the clarity and correctness of printing of all details on the receipt and control tapes. Nil checks must be attached to the cash report at the end of the day.
As a rule, the delivery of cash from the organization's cash desk to the bank is carried out by the collection service. Both collectors of the bank serving the organization and employees of the Russian Collection Association (Rosinkas) can deliver cash to the bank.
In order to use the services of the collection service, you must enter into a special agreement. The agreement specifies the addresses of stores owned by the organization, the time of arrival of collectors and the cost of services, which is usually determined as a percentage of the amount of cash collected.
In accordance with clause 3 of the Procedure for conducting cash transactions in the Russian Federation, in order to make cash payments, each enterprise must have a cash desk and maintain a cash book in the prescribed form.
Acceptance, issuance of cash and execution of cash documents are regulated by Section II of this Procedure.
In accordance with clause 13 of the Procedure, cash is accepted into the enterprise's cash desk using cash receipt orders.
When accepting banknotes and coins for payments, cashiers of enterprises are required to be guided by the signs and rules established by the Bank of Russia for determining the paymentability of banknotes (banknotes) and coins of the Bank of Russia (Appendix 1 to the Procedure for Conducting Cash Transactions in the Russian Federation).
According to clause 14 of the Procedure for Conducting Cash Operations, cash is issued from the cash registers of enterprises using cash receipts or other properly executed documents.
Such documents include: pay slips; payroll statements; applications for the issuance of money; bills, etc.
When using one of the above documents instead of an expense cash order, a stamp with the details of the expense cash order is affixed to it.
Documents for the issuance of money must be signed by the manager, chief accountant of the enterprise or persons authorized to do so.
The absence of the signature of the head of the enterprise on the cash order is allowed only in cases where his signature is on the documents attached to the cash order (applications, invoices, etc.).
Funds are issued from the cash desk upon presentation by the recipient of these funds of an identification document (passport or other document).
In the event that the statement is stamped with the details of the cash order, the organization has the right not to draw up the cash order itself (clause 17 of this Procedure).
The head of the enterprise makes an authorization inscription on the title page of the statement (for example: “Pay”) and endorses it with his signature. In addition, the statement must be signed by the chief accountant of the organization or another person authorized to do so.
It is not allowed to pay money to full-time employees and persons who are not on the staff of the enterprise on the same payroll.
If funds for wages, social insurance benefits, and scholarships have not been received by employees within three working days, including the day the money was received at the bank (for enterprises located in the Far North and equivalent areas, this period has been extended to five days) , then after this period the cashier is obliged to close the payment (settlement and payment) statement in accordance with clause 18 of the Procedure for conducting cash transactions, and hand over the unissued (deposited) amounts of cash to bank institutions, registering one general expense cash register for the total amount of deposited funds warrant (clause 2.6 of the Regulations on the rules for organizing cash circulation on the territory of the Russian Federation).
Receiving and issuing money from the cash register are business transactions. The documents used to document these transactions serve as the primary accounting documents on the basis of which accounting records are maintained in the organization.
According to clause 12 of the Procedure for conducting cash transactions in the Russian Federation, cash transactions are formalized using standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of Russia in agreement with the Bank of Russia and the Ministry of Finance of Russia.
In pursuance of the above norms, Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 approved the following unified forms of primary accounting documentation for recording cash transactions:
1) cash receipt order (form No. KO-1);
2) expense cash order (form No. KO-2);
3) a journal for registering incoming and outgoing cash documents (form No. KO-3);
4) cash book (form No. KO-4);
5) book of accounting of funds accepted and issued by the cashier (form No. KO-5) (Appendix 1-5).
Incoming cash orders and receipts for them, as well as outgoing cash orders or documents replacing them are issued by the organization's accountant in one copy. These documents can be filled out manually (with ink, ballpoint pen) or using computer technology (typewriter).
Erasures, blots or corrections in these documents are not allowed (clause 19 of this Procedure).
Transactions with cash should be carried out only on the day of drawing up cash receipts and debit orders.
Incoming and outgoing cash orders must indicate the basis for their preparation, and also list the details (numbers and dates) of the documents attached to them.
The list of attached documents is not established by the procedure. The organization independently determines the details of which documents will be indicated in cash documents. The content of the business transaction performed is given as the basis.
Cash documents are considered properly executed only after they are signed. The cash receipt order is certified by the signature of the chief accountant or a person authorized to do so by a written order from the head of the enterprise (clause 13 of the Procedure for conducting cash transactions in the Russian Federation).
Documents for the issuance of money (cash order or documents replacing it) must be signed by the manager, chief accountant of the enterprise or persons authorized to do so (clause 14 of the Procedure for conducting cash transactions in the Russian Federation).
The drawn up and signed receipt and expenditure cash orders (documents replacing it) are registered by the accounting department in the register of receipt and expenditure cash documents (Form No. KO-3), and then transferred to the cash desk for cash transactions.
This is the general procedure for registering cash documents. Payment (settlement and payment) statements are registered in a special manner. The details of the cash outgoing order specified in the stamp affixed to the statement are entered into the journal for registering incoming and outgoing cash documents after the funds are issued according to the statement.
The transfer of cash receipts and debit orders (or documents replacing them) into the hands of persons depositing or receiving money is prohibited (clause 19 of the Procedure for conducting cash transactions in the Russian Federation).
Clause 20 of the Procedure for Conducting Cash Operations in the Russian Federation lists the requirements for the preparation of incoming and outgoing cash orders (or documents replacing them).
Having received an incoming cash order or an outgoing cash order, the cashier must check:
a) the presence and authenticity of the signature of the chief accountant on the documents, and on the cash receipt order or a document replacing it - the authorization inscription (signature) of the head of the enterprise or persons authorized to do so;
b) the correctness of the documents;
c) the presence of the applications listed in the documents.
If at least one of these requirements is not met, the documents are returned by the cashier to the accounting department for proper registration. After the money is received or issued, the cashier certifies the receipt (expenditure) cash order with his signature, and stamps (or records) “Paid” on the documents attached to it, indicating the date (day, month, year) of payment. Cash receipts and debit orders must have separate numbering.
1.4. Carrying out inspections by tax authorities on the use of cash registers
The work of taxpayers with cash register equipment does not relate to tax relations, but control over compliance with the rules for the use of cash register equipment is assigned to the tax authorities. Tax authorities, in accordance with Article 7 of Federal Law No. 54-FZ, must:
- exercise control over compliance by organizations and individual entrepreneurs with the requirements of Federal Law No. 54-FZ of May 22, 2003;
exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs;
check documents related to the use of cash register equipment by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues arising during inspections;
conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;
impose fines in cases and in the manner established by the Code of the Russian Federation on Administrative Offences, on organizations and individual entrepreneurs that violate the requirements of Federal Law No. 54-FZ of May 22, 2003.
- register and deregister technical service centers in accordance with decisions of the executive authorities of the constituent entities of the Russian Federation, have imprints of the seals and seals used by the central service center;
register cash registers approved for use in the Russian Federation and delivered for maintenance at the central service center, keep records of registered cash registers;
deregister cash registers of those models that are not approved for use by the state interdepartmental expert commission ;
maintain registration cards in which they note the registration or deregistration of cash registers, as well as registration for repair and commissioning after repair;
check the presence of a seal on the cash register installed by the central service center;
enter the tax inspector's password and control the inclusion of the fiscal memory of the cash register, control the fiscal memory during the operation of the cash register;
check the serviceability of the used cash registers using methods available to them, involving in such checks specialists from the central service centers where the cash registers are maintained;
consider complaints related to the use of cash registers, etc.;
The approximate procedure for tax authorities to carry out inspections on the use of cash registers is prescribed in the methodological recommendations for organizing control over the use of cash registers when making cash settlements with the population:
Checking the correct use of cash registers by an enterprise is carried out in the presence of relevant officials of the inspected enterprise and in full compliance with the requirements of the Law on the Application of Cash Register Machines and other legislative and regulatory acts, regulations and instructions.
Checks on compliance with current legislation on the use of cash registers when making cash payments by the population and the correct payment of local taxes and fees are recommended to be carried out in the following sequence:
- at the initial stage of the inspection, it is necessary to establish the organizational and legal form of the enterprise (sales outlet), its name, whether it sells goods and services to the population, including wine and vodka products and other excisable goods, the presence of price tags for goods and price lists for services, applies whether the enterprise is making payments to the population of KKM, whether a cash receipt or another document replacing it, approved in the prescribed manner, is issued to the buyer. With the consent of buyers, the checks issued to them are reviewed for their clarity and completeness of the relevant details and brand names. If necessary, a test purchase is made in the prescribed manner, which is documented in the appropriate act;
after this, the inspectors present to the manager or other official of the enterprise documents certifying their identity and position and the instructions of the tax authority, and begin a documentary verification of this issue. In particular, a license for the right to trade, a license for the right to trade in wine and vodka products and other excisable goods, documents on the right of ownership (or lease) of premises, land, identification documents of employees (sellers), their belonging to this enterprise, documents are checked , confirming the registration of the enterprise and its registration with the tax authority, etc.;
in the absence of licenses, inspectors determine and record the amount of proceeds received as a result of trade for subsequent recovery of illegally obtained income into the budget in accordance with the established procedure;
when documenting the use of cash registers, it is necessary to establish the presence of cash registers at the enterprise, whether they are registered with the tax authorities, the availability of technical documentation and registration cards for cash registers. The enterprise data recorded in the KKM accounting book at the tax authority is verified with the documents submitted by the enterprise (manufacturer’s passport number, KKM registration card number, etc.), special attention is paid to the identity of data such as passport number, KKM serial number, meter numbers, location of KKM installation. In case of discrepancies in the records, the inspector finds out their cause, reflects the results in the inspection report and invites the management of the enterprise to take measures to eliminate these violations and shortcomings;
checking the correct operation is carried out directly at the installation site of the cash register in the sales area by examining the external condition of the cash register (the identity of the serial number on the machine and in the documents, the presence of seals on the machine casing, the operation of the display for the buyer, the quality of the receipt and the completeness of the details printed on it, etc.) . If during the inspection it is determined that the machine issues a cash receipt with an unclear font and not with all the details, the inspector ascertains the malfunction of the cash register and, as proof of this, attaches to the materials of the documentary check a cash receipt (including a control one) that does not comply with the established rules;
After inspecting the cash register, it is recommended to carefully check the existing tapes (especially in places where they are broken), paying special attention to the presence of serial numbers on the tape, the date and time of the trading transaction, the number of counter cancellations and whether all of them were carried out in the presence of a representative of the tax authority. It should be borne in mind that in some cash register models the date and time of sale are entered mechanically, which does not exclude the possibility of abuse when using the cash register. At the same time, the numbering of checks on all machines included in the State Register is carried out automatically, which makes it possible to establish any abuses committed regarding the loss or replacement of part of the control tape. You should also check the zero checks: their number, the time they were punched, if during the shift, then what caused this need;
The compliance of the price of the goods indicated in the invoice for the receipt of goods with the price indicated on the price tag is selectively checked, as well as the presence on the price tag of the signature of the financially responsible person, certified by the seal (stamp) of the enterprise, and the date of compilation. The name of the product, its grade, brand, etc., indicated on the price tag, must correspond to the data in the invoice.
In order to check the organization at the KKM repair and maintenance enterprise, it is recommended to check the existence of an agreement with the regional technical center for the repair and maintenance of KKM (or another organization performing this work), as well as keeping records in the log of calls to technical specialists and registration of work performed in form No. 30 Standard rules for operating cash register machines.
When checking an enterprise that, in accordance with Resolution of the Council of Ministers - Government of the Russian Federation dated July 30, 1993 No. 745, can carry out cash settlements with the population without using a cash register, i.e. with the issuance of receipts, vouchers, tickets, coupons, postage marks or other strict reporting documents equivalent to checks, guided by clause 3 of the Regulations on the use of cash registers when making cash settlements with the population, you should check the validity of the use of strict reporting forms as strict reporting documents (approved by whom, for what purposes and for what period), organization of recording, storage and issuance of these forms.
The use of strict reporting forms in forms not approved by the Ministry of Finance of Russia does not relieve this enterprise from the obligation to use cash registers.
Violations of the accounting, storage and issuance of strict reporting forms revealed by the audit should be considered as a violation of the rules of accounting, for which liability arises administratively.
If it is revealed that a receipt or other document of strict reporting equivalent to a check has not been issued to the client, or a document has been issued indicating the amount less than paid, the inspector makes an appropriate entry in the inspection report. Responsibility for these violations in accordance with paragraph six of part one of Art. 7 of the Law on the Application of Cash Register is borne by the person obliged to issue these documents.
When checking the availability of a price list for services provided, the inspector pays attention to the validity of this document (by whom it was approved, when, for which industry, department, enterprise), external design (clearness of writing, presence of a certifying signature, seal (stamp), etc.), as well as to place it in a place accessible to the client.
During the inspection of cash register equipment, inspectors must check the completeness of accounting for revenue received using cash register equipment: for violation of the requirements of the Law of the Russian Federation "On the use of cash register machines when making cash settlements with the population" and the Regulations on the use of cash register machines in When making monetary settlements with the population, penalties and administrative measures are applied.
The completeness of revenue accounting is checked according to the cash book, the cashier-operator's book, cash receipt orders, control tape, other settlement and payment documents for revenue accounting, and the ledger for recording income and expenses of citizens.
etc.................
Since January 1, 2012, the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation on October 12, 2011 No. 373-P, have been in force. Now the functions of checking compliance with cash discipline by organizations and individual entrepreneurs have been transferred to the tax authorities. Two new administrative regulations of the Federal Tax Service came into force in February 2012: on checking cash register equipment (CCT) and on checking cash discipline.
If the first administrative regulation is of interest to those who use cash register systems, the second one affects the interests of all taxpayers making cash payments or payments using payment cards. Let us consider in detail how the tax authorities will conduct cash discipline audits.
New administrative regulations of the Federal Tax Service
According to Art. 7 Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards” (hereinafter - Federal Law No.54-FZ) control over the use of cash register systems is carried out by tax authorities. On February 5, 2012, the Administrative Regulations for the execution by the Federal Tax Service of the state function of monitoring and supervising compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use, approved 132n. The subject of state control in this case is compliance by individual entrepreneurs and organizations, with the exception of credit institutions, with the requirements for cash register systems, the procedure and conditions for its registration and application. Those taxpayers who work with cash register systems are already familiar with the tax inspection departments in which they registered their cash register equipment. This type inspections have been carried out quite a long time and regularly, so let’s move on to a new type for the tax authorities - checking the completeness of revenue accounting.
On February 19, 2012, the Administrative Regulations for the execution by the Federal Tax Service of the state function of exercising control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs (hereinafter - Administrative regulations), approved By Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No.133n.
Tax authorities have the right to exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs on the basis clause 1 art. 7 Federal Law No.54-FZ And clause 1 art. 7 of the Law of the Russian Federation of March 21, 1991 No.943-1 “On the tax authorities of the Russian Federation”.
Let us recall that until 2012, issues of checking cash discipline and cash balance limits were the prerogative of the bank in which the taxpayer’s current account was opened. Such checks were carried out regularly - once every two years, without causing any particular concern to the bank's clients.
Checking cash discipline: how and what will be checked?
The subject of state control is to establish the completeness of accounting for cash proceeds in organizations and individual entrepreneurs.
Note:
For the purposes of this inspection, the inspected objects (persons in respect of whom control (supervision) measures are carried out) include organizations (except for credit institutions) and individual entrepreneurs carrying out cash payments and (or) payments using payment cards or their authorized representatives.
The timing and sequence of administrative procedures in the implementation of control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs, as well as the procedure for interaction of territorial inspectorates of the Federal Tax Service with organizations and individual entrepreneurs in the performance of state functions are established Administrative regulations.
Thus, now cash discipline checks will be carried out by tax inspectorates where taxpayers - organizations and individual entrepreneurs - are registered.
Regulatory framework for the implementation of state functions
The execution of the state function in question is regulated by:
Code of Administrative Offenses of the Russian Federation;
Law of the Russian Federation dated March 21, 1991 No. 943-1 “On the tax authorities of the Russian Federation”;
Federal Law No. 54-FZ;
Federal Law of June 3, 2009 No. 103-FZ “On activities for accepting payments individuals carried out by payment agents";
Decree of the Government of the Russian Federation of September 30, 2004 No. 506 “On approval of the Regulations on the Federal Tax Service”;
Decree of the Government of the Russian Federation dated July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs”;
Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment”;
By order of the Federal Tax Service of the Russian Federation dated 02.08. 2005 No. SAE-3-06/354@ “On approval of the List of officials of the tax authorities of the Russian Federation authorized to draw up protocols on administrative offenses”;
Order of the Ministry of Finance of the Russian Federation dated August 9, 2005 No. 101n “On approval of regulations on territorial bodies of the Federal Tax Service”;
Order of the Ministry of Industry and Energy of the Russian Federation dated September 05, 2007 No. 351 “On approval of a sample brand seal for cash register equipment”;
Order of the Ministry of Industry and Energy of the Russian Federation dated September 5, 2007 No. 352 “On approval of a sample identification sign for cash register equipment”;
By Order of the Ministry of Finance of the Russian Federation dated December 18, 2007 No. 135n “On approval of a sample of the “Service” sign;
By Order of the Ministry of Finance of the Russian Federation dated December 18, 2007 No. 136n “On approval of a sample of the “State Register” mark;
Order of the Federal Tax Service of the Russian Federation dated 04/09/2008 No. MM-3-2/152@ “On approval of application forms for registration of cash register equipment, cash register equipment accounting books and cash register equipment registration cards.”
Rights and obligations of tax officials
Inspectors have the right:
Have unhindered access to the cash register of the inspected object, stored used control tapes, fiscal memory drives and software and hardware that provide uncorrected registration and non-volatile long-term storage of information in the cash register, and automated systems that generate strict reporting forms (SRF) and documents on these forms, equivalent to cash receipts;
Request for verification documentation from the inspected object related to the use of cash registers and cash accounting;
Conduct a check of the cash register and the actual availability of BSO;
Receive information about BSO generated by automated systems, filling out forms and issuing documents equivalent to cash receipts by an automated system (information from automated systems about documents issued);
Receive the necessary explanations, certificates and information on issues arising during the performance of public functions;
Receive cash register passwords necessary for taking reports of fiscal memory and control tape readings;
Interact with the internal affairs bodies of the Russian Federation;
Bring to administrative responsibility the objects of control in the cases and in the manner established by the Code of Administrative Offenses of the Russian Federation.
But representatives of the Federal Tax Service have only one duty - to comply with the provisions when performing Administrative regulations.
Rights and obligations of inspected persons
Inspected persons have the following rights:
Be directly present during the inspection, provide explanations on issues related to the subject of the inspection;
Receive from inspectors information that relates to the subject of the inspection and the provision of which is provided Administrative regulations;
Familiarize yourself with the results of the audit and indicate in the audit report your familiarization with the results of the audit, agreement or disagreement with them, as well as the actions (inaction) of tax authority specialists;
Appeal against actions (inaction) of inspectors that entailed a violation of the rights of the inspected object during the inspection, in pre-trial (extrajudicial) and (or) judicial proceedings in accordance with the legislation of the Russian Federation.
Those being inspected are required to:
Provide controllers with unimpeded access to cash registers and documentation related to the acquisition and registration, commissioning and use of cash registers, and automated systems that generate BSO and documents on these forms, equivalent to cash receipts;
Provide information about BSO generated by automated systems, filling out forms and issuing documents equivalent to cash receipts by an automated system (information from automated systems about documents issued);
Provide the necessary explanations, references and information on issues arising during the inspection;
Provide information to the inspectorate upon request in the manner prescribed by federal laws.
Check procedure
The scheme for checking the completeness of cash revenue accounting is as follows:
Presentation of an order to the inspected object to perform a state function;
Review of necessary documents by inspectors;
Checking the completeness of cash revenue accounting;
Registration of inspection results.
Let us note that the result of the execution of this state function is the drawing up of an act of verification of the completeness of the accounting of cash proceeds, and if an offense is detected, the initiation of proceedings for an administrative offense in accordance with the Code of Administrative Offenses of the Russian Federation.
Start of verification. The basis for starting an audit is the decision of the head (deputy head) of the tax inspectorate to conduct an audit of the completeness of accounting for the proceeds of funds from the inspected object. Inspectors present the inspected object with an order and official identification. This fact is recorded by the signature of the inspected object, indicating the position and date of presentation in the order. In case of absence or evasion of the inspected object from familiarization and recording the fact of presentation of the order, the inspectors make a note in the order.
Review of documents. Now begins the actual review of documents related to the acquisition and registration, commissioning and use of cash register devices.
If the inspected entity provides services to the population and carries out cash payments and (or) payments using payment cards without the use of cash registers, subject to the issuance of a document issued on the BSO, equivalent to a cash receipt, documents related to production, acceptance, and accounting are considered , storage, issuance, inventory and destruction of BSO.
If a document drawn up on the BSO, equivalent to a cash receipt, is generated using an automated system, the inspectors are provided with information from the automated systems about the documents issued.
If the inspected entity, which is the payer of UTII, when carrying out types of business activities established clause 2 art. 346.26 Tax Code of the Russian Federation, carries out cash payments and (or) settlements using payment cards without the use of cash register systems, subject to the issuance, at the request of the buyer (client), of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service)), controllers are presented with documents related to the issuance of sales receipts, receipts or other documents confirming the receipt of funds for the relevant product (work, service).
What other documents may the inspectors require? As stated in Administrative regulations, depending depending on the period under review and the specifics of cash payments The following documents are considered:
Cashier-operator's journal;
Act on the return of funds to buyers (clients) for unused cash receipts;
Logbook for recording the readings of summing cash and control counters of cash register systems operating without a cashier-operator;
Printouts of reports from the fiscal memory of cash registers and used fiscal memory drives;
CCT control tapes on paper and (or) printouts of the control tape made on electronic media;
Receipt and expense cash orders;
Journal of registration of incoming and outgoing cash documents;
Expense reports;
Cash book;
Certificate-report of the cashier-operator;
Information about the readings of cash register counters and the organization’s revenue;
BSO, copies of BSO, document spines;
Information from the automated system about issued documents;
BSO acceptance certificate;
BSO accounting book;
Act on write-off of BSO;
Book of accounting of income and expenses and business transactions of an individual entrepreneur;
Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified tax system;
Income book for individual entrepreneurs using the simplified tax system based on a patent;
Book of accounting of income and expenses of individual entrepreneurs using the Unified Agricultural Tax;
An administrative document on the established cash balance limit;
Other primary accounting documents and accounting registers that are necessary for inspectors to perform government functions.
Looking at the list of documents that inspectors may request, I would like to note that it is extensive and open. This means that representatives of the Federal Tax Service can check other documents that are not included in this list, but are of interest to the inspectors. Of course, in Administrative regulations it is said that inspectors do not have the right to demand documents and information that are not related to the subject of the inspection, but the inspectors themselves will also draw the line between what is related to the subject of inspection and what is not.
If we recall checks of cash discipline by banks, then documents for the last quarter were presented and only those that related directly to cash transactions: cash book, cashier reports, cash balance limit, advance reports. Banks did not check cash registers at all; this was initially the prerogative of the tax authorities; banks also did not study accounting registers.
IN Administrative regulations nothing is said about the form in which documents will be required for verification. If we draw a parallel with tax audits, there is a specific procedure for requesting documents: issuing a requirement to submit documents, the procedure for their submission, deadlines and responsibility for failure to submit. Please note that these audits are carried out by tax authorities outside the framework of tax legislation, and the procedure for conducting them is established Administrative regulations.
In the case under consideration, the person being inspected is presented only with an order to conduct an inspection. It can be assumed that the inspectors will request documents orally, but then how will they confirm the fact of the request? At the same time, in Administrative regulations said: the fact of receipt or non-receipt of the requested documents is recorded in the inspection report.
Note:
The documents required for verification are presented by the inspected entity in the form of originals or duly certified copies. Inspectors do not have the right to require notarization of copies of submitted documents.
Checking the completeness of cash revenue accounting. After completing the review of the necessary documents, the administrative procedure begins to verify the completeness of accounting for cash proceeds. During the audit, financial and business transactions performed by the audited entity during the audited period are studied. Control actions for actual study are carried out through inspection, inventory, observation, recount, and examination. They can be carried out either in a continuous or selective manner.
At this stage, inspectors receive from the inspected object the necessary written explanations, certificates and information on issues arising during the inspection, documents and their certified copies necessary for carrying out control actions. If necessary, in cases requiring the use of scientific, technical or other special knowledge, experts (expert organizations) are invited to participate in the verification.
In this case, it is mandatory to check the cash in the cash register cash drawer by withdrawing the balance (recounting) of the cash, taking into account the funds given to the cashier before the start of the work shift as a small change, about which a cash verification report is drawn up, located in the cash drawer of the cash register, in two copies.
Before the start of this stage, the cashier gives a receipt about the absence or presence of personal money in the cash register cash drawer, the presentation of all receipts, cash receipt orders for deposited revenue, certificates-reports of the cashier-operator, information about the readings of cash register counters and revenue, acts on the return of money to customers (customers) for unused (returned) cash receipts for the day of inspection. The receipt is drawn up in the act of checking the cash in the cash register cash drawer.
For each discrepancy, the person being verified provides written explanations.
Before issuing fiscal reports and shift cash register reports, the serial numbers of these machines, as well as their registration numbers and tax identification number, are checked with the data entered in the cash register registration card. On the control tape, the presence of all serial numbers of cash receipts is checked, the numbers and amounts of cash receipts printed on the control tape are checked with the numbers and amounts of available cash receipts (if any).
Based on the fiscal report of the cash register and the journal of the cashier-operator, acts on the return of money to buyers (clients) for unused cash receipts, cash receipts, the number of return facts, as well as the amount of money returned to buyers (clients) for unused cash receipts are checked.
In case of discrepancies between actual and accounting data, the reasons are clarified, detailed explanations are taken and conclusions are drawn about the completeness of accounting for the cash proceeds of the inspected object, as well as about the use (non-use) of cash registers, BSO and other possible reasons existing shortage (presence of surplus).
When making cash payments and (or) settlements using payment cards without the use of cash registers in the case of providing services to the population, subject to the issuance of a BSO, the actual presence of a BSO is checked, based on the results of which a corresponding act is drawn up in two copies. Checking the actual availability of strict reporting document forms is carried out according to their types, taking into account the starting and ending numbers of certain document forms.
When checking at inspected objects that use BSO, the number of used forms for the period under inspection is determined on the basis of the book of registration of document forms, BSO acceptance certificates and BSO inventory acts for comparison with the actual number of copies of used BSO (document spines) stored by the inspected object. The amount of cash revenue reflected in the accounting of the inspected object is compared with the amounts reflected in the copies of the used BSO (document spines) stored by the inspected object.
If the inspected object, which is a payer of UTII, when carrying out types of business activities established clause 2 art. 346.26 Tax Code of the Russian Federation, makes cash payments and (or) payments using payment cards without using cash registers, subject to the issuance, at the request of the buyer (client), of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service)), the availability of sales receipts, receipts or other documents confirming the receipt of funds for the relevant product (work, service) is checked.
The result of this administrative procedure is the establishment (identification, recording) of facts of incomplete or complete accounting of cash proceeds, which are recorded in the inspection report.
Registration of the results of the execution of state functions. Based on the results of the audit, an act is drawn up in two copies, which is signed by the tax authorities and the audited object.
The inspection report must be issued on paper, written in Russian and have continuous page numbering. Blots, erasures and other corrections are not allowed in the inspection report, with the exception of corrections agreed upon and certified by the signatures of representatives of both parties.
The inspection report must indicate documented facts of violations identified during the inspection, or a record of the absence of such. The description of the violations must indicate the provisions of the regulatory legal acts that were violated. The act also records written explanations (comments, objections) received from the inspected object regarding violations (if any).
If the inspected object evades signing the act, this fact is reflected in the inspection report, which is sent by registered mail to the location or place of residence of the inspected object.
If facts of violations of the legislation of the Russian Federation are revealed, representatives of the tax authorities initiate and carry out proceedings on the case of an administrative offense in the manner established by the Code of Administrative Offenses of the Russian Federation.
Timing of the inspection
Administrative regulations establishes maximum time limits for each administrative procedure of the audit in question. Let's list them in the table.
| Administrative procedure | Time limit for completing the administrative procedure |
| Establishment of the deadline for the performance of a state function in relation to the inspected object in each specific case by the head (deputy head) of the tax inspectorate | Cannot exceed 20 working days from the date of presentation of the order to the inspected object |
| Presentation of an order to the inspected object to perform a state function | Cannot exceed two working days from the date of presentation of the order to the inspected object |
| Review by inspectors of documents necessary for the performance of government functions | Cannot exceed 28 calendar days from the date of presentation of the order to the inspected object |
| Checking the completeness of cash revenue accounting | Cannot exceed 30 calendar days from the date of presentation of the order to the inspected object |
| Registration of inspection results, drawing up an inspection report | Cannot exceed 30 calendar days and is calculated from the moment the order is presented to the inspected object |
| An appeal (complaint) received by the Federal Tax Service, department or official in accordance with their competence from the person being inspected | Reviewed within 30 days from the date of registration. In exceptional cases, the head, deputy head of the Federal Tax Service, department extends the period for consideration of the appeal (complaint) by no more than 30 days, notifying the inspected entity that sent the appeal (complaint) about this. |
Pre-trial (out-of-court) procedure for appealing decisions and actions (inaction) of the Federal Tax Service
As we have already noted, the objects being inspected have the right to appeal the actions (inaction) of an official of the Federal Tax Service, as well as the decisions they make in a pre-trial (out-of-court) manner.
Inspected objects have the right to make an appeal (complaint) orally or send a written appeal (complaint) by mail, including in the form of an electronic document to the official website of the Federal Tax Service, management on the Internet and report violations of their rights and legitimate interests, illegal decisions, actions (inaction) of tax inspectorate specialists, violation of provisions Administrative regulations, inappropriate behavior or violation of professional ethics. If necessary, in support of its arguments, the inspected entity attaches documents and materials or copies thereof to the appeal (complaint).
In conclusion, I would like to note that control and supervision of the completeness of accounting for cash proceeds in organizations and individual entrepreneurs in the form in which it is registered Administrative regulations, differs significantly from the usual checks by banks of compliance with cash discipline. This difference lies in the fact that in addition to direct compliance with cash discipline in the usual sense, cash register and financial accounting records and the completeness of revenue accounting are checked. In addition, the registers of both accounting and tax accounting are examined.
Separately, the question arises about the frequency of the inspections under consideration. If before 2012, cash discipline inspections were carried out by banks regularly once every two years, how often will the Federal Tax Service conduct such inspections?
And one more no less important question, about which nothing is said in Administrative regulations: what period will be covered by the inspections? According to Art. 4.5 Code of Administrative Offenses of the Russian Federation a decision in a case of an administrative offense cannot be made after two months from the date of commission of the administrative offense. It can be assumed that the tax authorities, when checking the completeness of accounting for cash proceeds, will limit themselves to two months for the purpose of bringing to responsibility under the Code of Administrative Offenses of the Russian Federation. But it seems more likely that the audit will cover a longer period - three years preceding the year of the audit. It is this period that can be checked as part of an on-site tax audit ( clause 4 art. 89 Tax Code of the Russian Federation). If there are violations, the inspectors will be held accountable under the Code of Administrative Offenses of the Russian Federation, and data on violations that resulted in an understatement of the tax base will be information for analytical work and preparation of an on-site tax audit. While this question remains open, we will get the answer as soon as the checks begin.