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Federal Law on the Use of Cash Registers

Federal Law on the Use of Cash Registers

Approved: State Duma on April 25, 2003

Approved by: Council of the Federation May 14, 2003 Article 1. The basic concepts used in this Federal Law

For the purposes of this Federal Law the following basic concepts: of cash registers used in the implementation of the cash payments and (or) calculations with the use of payment cards (hereinafter - the cash register machines), - check-teller machines, equipped with fiscal memory, electronic computers, including personal, software and hardware; cash payments - that are produced with the use of the cash payment is payment for purchased goods, works, services rendered; Fiscal memory - a set of software and hardware as part of cash registers, providing Unrecoverable daily (every shift) register and volatile long-term storage of the final information necessary for full consideration of cash payments and (or) calculations with the use of payment cards, implemented with the use of control cash registers, in order to correct the calculation of taxes; fiscal regime - mode of operation of cash registers, providing registration of fiscal data in the fiscal memory; Fiscal data - recorded by the control strip, and in the fiscal memory of the cash payments and (or) calculations with the use of payment cards;

State Register of cash registers (hereinafter - the State Register) - A list of information about the models of cash registers, used in the Russian Federation. Article 2. Scope of cash registers Of cash registers, listed in the National Register, is used in the Russian Federation on a mandatory basis by all organizations and individual entrepreneurs in the exercise of cash payments and (or) calculations with the use of payment cards in case of sale of goods, works or services. The methods of making cash transactions by credit institutions with the use of cash registers is determined by the Central Bank of the Russian Federation. Organizations and individual entrepreneurs in accordance with procedures determined by the Government of the Russian Federation may make cash payments, and (or) calculations using a payment card without the use of cash registers in the case of provision of services to the public, provided the issuance of appropriate security forms. Procedure for approval of forms of security forms, equivalent to cash checks, as well as the order of their registration, storage and destruction of Government of the Russian Federation. Organizations and individual entrepreneurs due to the specifics of their activities or characteristics of their location can produce cash payments, and (or) calculations using a payment card without the use of cash registers for the following activities: Sales of newspapers and magazines, as well as related products in the newspaper and magazine stands, provided the share sale of newspapers and magazines in their turnover is not less than 50 percent and an assortment of related products approved by the executive authority of the Russian Federation. Accounting for sales revenue from the sale of newspapers and magazines and from the sale of related products is separately; sale of securities; sale of lottery tickets; selling tickets and passes for travel on public transport; nutrition students and employees of schools and similar educational institutions during the training sessions; trade in markets, fairs, exhibition centers, as well as in other areas set aside for trading, except in those areas are trade shops, pavilions, kiosks, tents, avtolavok, car dealerships, RV raznosnoy small retail trade in food and consumer goods (except for technically sophisticated products and food products that require certain conditions of storage and sales) with hand carts, baskets, trays (including protected from precipitation frames, upholstered with plastic wrap, canvas, canvas); Sales of passenger wagons of tea products in the range approved by the federal executive authority in the field of railway transport; sales in rural areas (except for the regional centers and towns) of drugs in pharmacy locations in midwifery posts; trade in ice cream kiosks and soft drinks on tap; Trade of the tanks, beer, kvas, milk, vegetable oil, live fish, kerosene, vrazval vegetables and melons; reception from the public and salvage glassware, except for scrap; implementation of the objects of religious worship and religious literature, the provision of services for conducting religious rites and ceremonies in religious buildings and structures and their related areas, in other places provided by religious organizations for these purposes, institutions and enterprises of religious organizations registered in the order established by the legislation of the Russian Federation; sale at a nominal cost of government postage (stamps and other marks applied to the postage), certifying the payment of postal services.

Organizations and individual entrepreneurs who are in remote or inaccessible areas (except for the cities, regional centers, towns), the listed, approved by the public authority of the Russian Federation may carry out cash payments, and (or) calculations with the use of payment cards without the use of cash registers. Article 3. The order of the State Register In implementing the cash settlement, and (or) calculations with the use of payment cards in the territory of the Russian Federation used the model of cash registers that are included in the National Register. The order of the State Register, the requirements for its structure and composition information, as well as the federal executive body authorized to carry out maintenance of the State Register, established by the Government of the Russian Federation. Central Bank of Russia sends to the federal executive body authorized to carry out maintenance of the State Register, information about cash control equipment authorized for use by credit institutions, as well as it used software products. State Register shall be officially published in due course. Changes and additions made to the State Register, subject to official publication in the 10-day period from the date of acceptance of such changes and additions. In the case of exclusion from the State Register of previously used models of cash registers its further operation is carried out prior to the expiration of their term of regulatory depreciation. Article 4. Requirements for cash control techniques, terms and conditions of its registration and use of

A. Requirements for cash control techniques used by organizations and individual entrepreneurs, terms and conditions of its registration and use are determined by the Government of the Russian Federation.

At the same cash register equipment, used by organizations (except credit organizations) and individual entrepreneurs, shall: be registered with tax authorities at the place of registration organization or individual entrepreneur as the taxpayer; be intact, sealed in the prescribed manner; have a fiscal memory and used in the fiscal regime.

Two. Procedure for application by credit organizations of cash registers and used in its software products by the Central Bank of the Russian Federation. Article 5. Responsibilities of organizations and individual entrepreneurs who use of cash registers

Organizations (except credit organizations) and individual entrepreneurs who use of cash registers are required to: carry out registration of cash registers with the tax authorities; used in the implementation of cash payments and (or) calculations with the use of payment cards serviceable of cash registers, sealed in the prescribed manner, registered with the tax authorities and providing proper accounting of funds for calculation (fixing settlement operations on the control strip, and in the fiscal memory ); give buyers (clients) in carrying out cash payments, and (or) calculations with the use of payment cards at the time of payment printed cash register equipment cashier’s checks; provide maintenance and storage in accordance with established procedure documentation related to the acquisition and registration, commissioning and use of cash registers, and to provide tax officials of bodies performing inspection in accordance with paragraph 1 of Article 7 of this Federal Law, unimpeded access to the relevant cash control techniques, to provide them with such documentation; done at the initial registration and reregistration of cash registers introduction to the fiscal memory of cash registers information and replace the fiscal memory drives with representatives from the tax authorities. Article 6. Obligations of credit institutions that use of cash registers

Credit institutions which apply in accordance with Article 2 of the Federal Law of cash registers are required to: comply with the requirements set by the Central Bank of Russian Federation in accordance with paragraph 2 of Article 4 hereof; use of cash registers, which must be equipped with secure against unauthorized access software products; provide the tax authorities at their request, information as provided by federal law. Article 7. Control over the use of cash registers

A. The tax authorities: monitor compliance by organizations and individual entrepreneurs of the requirements of this Federal Law; monitor the completeness of revenue accounting in organizations and individual entrepreneurs; examine documents relating to the use of organizations and individual entrepreneurs of cash registers, receive the necessary explanations, references and information on issues arising during audits; issuance of checks carried out by organizations and individual entrepreneurs cash checks; impose penalties in cases and order established by the Code of the Russian Federation on Administrative Violations, the organizations and individual entrepreneurs who violate the requirements of this Federal Law. Two. Internal affairs agencies interact within their jurisdiction with the tax authorities in the implementation of the last mentioned in this article, the control functions.

Three. The authorization of the tax authorities under paragraph 1 of this Article shall not apply to credit institutions. Monitoring compliance with the requirements of lending institutions of this Federal Law by the Central Bank of the Russian Federation. Article 8. Invalidation of Certain Legislative Acts of the Russian Federation in connection with the adoption of this Federal Law

From the date of entry into force of this Federal Law are abrogated: Law of the Russian Federation on June 18, 1993 L 5215-1 "On the application of cash registers in the implementation of monetary settlements with a population" (Bulletin of Congress of People’s Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, v 27, p. 1018); paragraphs nineteenth - Twenty-two of article 3 of the Federal Act of 30 December 2001 L 196-FZ "On introduction of the Code of the Russian Federation on Administrative Violations" (Collection of legislation of the Russian Federation, 2002, N 1, p. 2). Article 9. Additions to Certain Legislative Acts of the Russian Federation in connection with the adoption of this Federal Law

Paragraph 1 of Article 7 of the Law of the Russian Federation of March 21, 19 § 1, the L 943-1 "On the tax authorities of the Russian Federation" (Official Gazette of the Congress of People’s Deputies and Supreme Soviet of the RSFSR, 1991, v 15, p. 492, Gazette of the Congress of People’s Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, v 33, p. 1912 L 34, p. in 1966, 1993, v 12, p. 429, Laws of the Russian Federation, 1999, v 28, p. 3484, 2002, v 1 , p. 2) add the following paragraph:

Monitor compliance with the requirements for cash control techniques, procedures and conditions of its registration and use, as defined by the legislation of the Russian Federation on the use of cash registers in the implementation of cash payments and (or) calculations with the use of payment cards, a full accounting of revenue in organizations and individual entrepreneurs, to check the documents associated with the use of cash registers, receive the necessary explanations, references and information on issues arising during audits, inspect the issuance of cash receipts, to impose fines on organizations, as well as individual entrepreneurs for breach requirements of Russian law on the use of cash registers in the implementation of cash payments and (or) calculations with the use of payment cards. Article 10. Entry into force of this Federal Law

This Federal Law shall enter into force one month after its official publication.

Six months after the entry into force of this Federal Law for the implementation of the cash payments and (or) calculations with the use of payment cards use of cash registers without the fiscal memory is not allowed.

President of the Russian Federation. The Kremlin, Moscow. May 22, 2003. N 54-FZ

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