On The Application Of Control-Cash Machines When Implementing The Cash Settlement With A Population

Original Language Title: О применении контрольно-кассовых машин при осуществлении денежных расчетов с населением

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102024321

Expired-the Federal law dated 22.05.2003, # 54-FL w and c o n RUSSIAN FEDERATION for the application of control-cash machines when implementing the cash settlement with a population (as amended by federal law from out N 196-FZ), Article 1. Monetary settlements with a population of trading or providing services in the territory of the Russian Federation shall be made by all enterprises (including natural persons carrying out business activity without establishment of legal entity, in the case of their trading operations or the provision of services), organizations, institutions, their branches and other separate units (hereinafter enterprise) with mandatory use of cash machines.
The Council of Ministers-Government of the Russian Federation by agreement with the Supreme Council of the Russian Federation submits a list of selected categories of enterprises which, because of the nature of their activities or characteristics of the location may implement monetary settlements with a population without the use of cash registers (hereinafter list).
Article 2. Enterprises which, in accordance with article 1 of this law should apply the control-cash machines must: Register control-cash machines;
use serviceable control-cash machines to perform cash settlements with the population;
issue to the purchaser (the customer) along with the purchase (after service) printed cash machine receipt for purchase order (service), confirming the fulfillment of obligations under the contract of sale (provide services) between the purchaser (the customer) and the relevant enterprise;
to provide workers with tax authorities and maintenance centres cash unimpeded access to the control-cash machines.
All businesses are required to hang out in accessible to the purchaser (the customer) place price tags on the goods sold (price lists for services) that must match the documents confirming the declared prices and tariffs.
Article 3. Requirements on control-cash machines, including the procedure and conditions of their application and registration, shall be determined by the provisions on the use of control-cash machines when implementing the cash settlement with the public, approved by the Council of Ministers-Government of the Russian Federation by agreement with the Supreme Council of the Russian Federation.
Article 4. Control-cash machines used for cash settlements with population are subject to registration in tax bodies at the location of enterprises and technical services in regional centres, maintenance control-cash machines or directly at the enterprises-manufacturers of cash registers.
Article 5. Allowed to use on the territory of the Russian Federation cash model defines the State Interdepartmental Commission of experts on control-cash machines and entered into the State Register control-cash machines used on the territory of the Russian Federation.
Information on models of cash registers, permitted for use, shall be published in the press.
State Interdepartmental Commission of experts on control-cash machines carries out its activities on the basis of regulations, approved in accordance with the legislation of the Russian Federation.
Article 6. The tax authorities must: Register control-cash machines used in enterprises, in accordance with the requirements of this Act and the regulations on the use of control-cash machines when implementing the cash settlement with a population;
to monitor compliance with the rules on the use of cash registers, for completeness of accounting the proceeds of funds in enterprises;
check the documents related to the use of cash registers, receive the necessary explanations, help and information on issues arising during audits;
to verify the correctness of the issuance of cheques;
to impose fines on enterprises, as well as the individuals responsible for violations of this Act and the regulations on the use of control-cash machines when implementing the cash settlement with a population of under this Act, and at repeated violation-contact the Court for liquidation of the enterprise with the simultaneous suspension of its activities related to monetary settlements with a population, including the prohibition of dispositions on his accounts in banks.
Article 7. The amount of fines collected for violations of the law on the application of control-cash machines when implementing the cash settlement with population, broken down as follows: 20 per cent of the federal budget;
80 per cent in the local budget.
(Article in the Edition out federal law N 196-FZ) of the President of the Russian Federation, b. Yeltsin Moscow, Russia June 18, 1993 House Tips N 5215-I