On The Application Of The Cash Technology In The Implementation Of Cash Payments And/or Calculations With The Use Of Payment Cards

Original Language Title: О применении контрольно-кассовой техники при осуществлении наличных денежных расчетов и (или) расчетов с использованием платежных карт

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                      RUSSIAN FEDERATION federal law on primeneniikontrol′no-petty cash osuŝestvleniinaličnyh technology and (or) payments using payment cards Accepted GosudarstvennojDumoj April 25, 2003 year Approved SovetomFederacii May 14, 2003 year (ed.  Federal law dated June 3, 2009  N 121-FZ collection zakonodatel′stvaRossijskoj Federation, 2009, no. 23, art.
2776;  Federal zakonaot July 17, 2009  N 162-FZ-collection of laws of the Russian Federation, 2009, no. 29, art. 3599;
Federal law dated July 27, 2010 N 192-FZ-collection of laws of the Russian Federation, 2010, N 31, art. 4161;
Federal law dated June 27, 2011 N 162-FZ-collection of laws of the Russian Federation, 2011, N 27, art.  3873;
Federal law dated June 25, 2012 N 94-FZ-collection of laws of the Russian Federation, 2012, N 26, art.  3447;
Federal law dated May 7, 2013  N 89-FZ-collection of laws of the Russian Federation, 2013, no. 19, art. 2316;
Federal law dated July 2, 2013 N 185-FZ-collection of laws of the Russian Federation, 2013, N 27, art. 3477;
Federal law dated November 25, 2013 N 317-FZ-collection of laws of the Russian Federation, 2013, no. 48, art.  6165;
May 5, 2014 federal law N 111-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2316;
Federal law dated March 8, 2015  N 51-FZ-collection of laws of the Russian Federation, 2015, N 10, art. 1421) article 1. Osnovnyeponâtiâ used in this Federal′nomzakone for the purposes of this federal law uses the following concepts: border kassovaâtehnika used when implementing the cash settlement and (or) calculations with the use of payment cards (hereinafter referred to as the check-out equipment),-control-cash machines equipped with fiscal memory, electronic computers, including personal, program-technical complexes;
     cash-cash payments made by means of cash payment, payments for purchased goods, performed works, rendered services;
     fiscal memory-complex software and hardware comprising cash technology providing nekorrektiruemuû ežesutočnuû (ežesmennuû) registration and nonvolatile long-term storage of the resulting information necessary for a full accounting of cash payments and/or calculations with the use of payment cards, carried out using cash technology, tax calculation purposes;
     fiscal regime functioning cash technology, obespečivaûŝijregistraciû fiscal data in fiscal memory;
     fiscal data recorded on tape and control in fiscal memory cash information calculations and (or) calculations using payment cards;
     State reestrkontrol′no-cash Technics (hereinafter-the State Register)-list of information about the models by cash techniques applied on the territory of the Russian Federation.
     payment terminal device for the implementation of cash payments in the automatic mode (without the participation of the authorized person of the organization or individual entrepreneur carrying out cash payments) (paragraph added by federal law from June 3, 2009  N 121-FZ-collection of laws of the Russian Federation, 2009, # 23, art. 2776);
     ATM-device for automatic mode (without the participation of the authorized person kreditnojorganizacii or bank payment agent, bank payment subagent, carrying out activities in accordance with the legislation on the national payment system) issuance and (or) receiving cash means of payment (banknotes) with the use of payment cards, cash payments and (or) calculations with the use of payment cards, transfer orders to the credit of the Organization on the implementation of settlements on behalf of clients by ihbankovskim accounts and to produce documents confirming the transfer of the respective orders (paragraph added by federal law from June, 2009.  N 121-FZ-collection of laws of the Russian Federation, 2009, # 23, art. 2776; in red. Federal law dated May 7, 2013 N 89-FZ-collection of laws of the Russian Federation, 2013, no. 19, art. 2316). Article 2. Cash Sferaprimeneniâ technology 1. Check-out equipment that is included in the public registry, on the territory of the Russian Federation applies mandatorily to all organizations and individual entrepreneurs in their cash payments and (or) payments using payment cards in cases of the sale of goods, performance of works or provision of services.
     (Paragraph repealed pursuant to the Federal law dated 7th may, 2013.  N 89-FZ collection zakonodatel′stvaRossijskoj Federation, 2013, N 19, art. 2316) 1-1. A credit institution shall not apply the control-cash technique, except: cash cash payments through a payment terminal, not reflected daily in the buhgalterskomučete, in accordance with the regulations of the Central Bank of the Russian Federation;
     the implementation of cash payments through a payment terminal installed outside the premises of the credit organization;
     the implementation of cash payments through a payment terminal, which is not the main means of this credit organization and not owned by its ownership.
     (Paragraph 1-1 law of vvedenFederal′nym May 7, 2013 N 89-FZ-collection of laws of the Russian Federation, 2013, no. 19, p. 2316)
     2. Organization of iindividual′nye entrepreneurs in accordance with the procedure defined by the Government of the Russian Federation can make cash payments and (or) calculations with the use of payment cards without the use of cash technique in the case of public services, provided for the issuance of their respective forms of the strict reporting.
     Porâdokutverždeniâ forms of the strict reporting, equated to cash checks, as well as their accounting, storage and space destruction shall be established by the Government of the Russian Federation.
     2-1. iindividual′nye Organization entrepreneurs who are taxpayers tax on vmenennyj the income dlâotdel′nyh activities in carrying out entrepreneurial activities established by paragraph 2 of article 346-26 of the tax code of the Russian Federation and individual entrepreneurs who are taxpayers applying patent tax system, while carrying out entrepreneurial activities in respect of which the laws of sub″ektovRossijskoj Federation provided for use of the patent system of taxation, and not subject to paragraphs 2 and 3 of this article mogutosuŝestvlât′, cash payments and (or) calculations with the use of payment cards without the use of cash equipment subject to extradition by the purchaser (the customer) of the document (purchase receipt, sales receipt or other proof of receiving cash for the corresponding goods (work, service). the dokumentvydaetsâ at the time of payment of the goods (works, services) and must contain the following information (as amended by the Federal law dated June 25, 2012 N 94-FZ-collection of laws of the Russian Federation , 2012, N26, art. 3447): title;
     serial documentnumber, date of its issue;
     dlâorganizacii name (surname, name, patronymic-for individual entrepreneurs);
     identifikacionnyjnomer the taxpayer, is assigned to the Organization (individual entrepreneur), issued (issued);
     the name and number of paid purchased goods (works performed, services rendered);
     amount of payment carried out by cash sredstvamii (or) using payment cards, in roubles;
     title and full name of iinicialy issuer and his personal signature.
     (Item 2-1 vvedenFederal′nym Act of July 17, 2009  N 162-FZ-collection of laws of the Russian Federation, 2009, no. 29, art. 3599) 3. Organizations and individual entrepreneurs, because of the nature of its activities or features of its location can produce cash payments and (or) calculations with the use of payment cards without the use of cash technology in the implementation of the following activities: sale of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share sale of newspapers and magazines in their turnover is not less than 50 per cent and a range of related products approved by the Executive authority of the Russian Federation.  Integration of trade proceeds from the sale of newspapers and magazines and from the sale of related tovarovvedetsâ separately;
     sale of securities;
     sales of lottery tickets;
     proezdnyhbiletov sales and coupons for urban public transport;
     ensure pitaniemobučaûŝihsâ and employees of educational organizations that implement basic educational programmes, during training sessions (as amended by the Federal law dated July 2, 2013

N 185-FZ-collection of laws of the Russian Federation, 2013, N 27, art. 3477);
     trade the markets, fairs, exhibition complexes, as well as other territories set aside for the implementation of the trade, except in those areas of trade shops, pavilions, kiosks, tents, avtolavok, car, trucks, container type and other similarly equipped and providing display and preserve goods trading places (premises and vehicles, including trailers and semi-trailers), otkrytyhprilavkov inside the covered market premises for trade of household goods;
     raznosnojmelkorozničnoj trade in food and non-food goods (except for technically complex products and food products requiring storage and sale of opredelennyhuslovij) with manual trolleys, baskets, trays (including protected against atmospheric precipitation armatures upholstered in plastic wrap, canvas, canvas);
     sale vpassažirskih trains tea products in assortment, approved by the Federal Executive Body in the field of railway transport;
     (Paragraph repealed pursuant to the Federal law dated July 27, 2010  N 192-FZ-collection of laws of the Russian Federation, 2010, N 31, art. 4161) trade in kioskahmoroženym and soft drinks bottling;
     trade from tanks of beer, kvass, milk, vegetable oil, live fish, kerosene, vrazval vegetables and melon cultures;
     reception from naseleniâstekloposudy and scrap materials, except for scrap metal;
     realizaciipredmetov worship and religious literature, providing uslugpo holding religious rites and ceremonies in kul′tovyhzdaniâh and facilities and related territories, in other places, granted to religious organizations for those purposes, establishments of religious organizations registered in the order established by the legislation of the Russian Federation;
     selling at face value Government postage (stamps and other characters on postage), confirming payment of postal services.
     Organizations and individual entrepreneurs that are in remote or inaccessible locations (except for cities, regional centers, type poselkovgorodskogo), referred to in the list approved by the organ of State power of constituent entities of the Russian Federation can perform cash settlements and (or) calculations with the use of payment cards without the use of cash technology.
     Aptečnyeorganizacii that are in nursing and paramedical and midwifery locations in rural settlements and subdivisions of medical organizations licensed to pharmaceutical activities (dispensaries, fel′dšerskiei paramedics-midwife points, centers (branch) general medical practice (family)), located in rural settlements, where there are no pharmaceutical organization can perform cash cash transactions and/or calculations with the use of payment cards while selling drugs without the use of control-cash Technics (abzacvveden federal law dated July 27, 2010 N 192-FZ-collection of laws of the Russian Federation , 2010, N 31, art. 4161; harm.
Federal law dated November 25, 2013 N 317-FZ-collection of laws of the Russian Federation, 2013, no. 48, art. 6165). 4. The provisions of paragraphs 2, 2-1 and 3 of this article shall not apply to payment agents working for accepting payments from individuals, as well as the kreditnyeorganizacii and the Bank paying agents, subagents, carrying out activities in accordance with the law on banks and banking activities (as amended by the Federal law dated June 3, 2009 N 121-FZ-collection of laws of the Russian Federation, 2009, # 23, art.  2776; Federal law dated June 27, 2011 N 162-FZ-collection of laws of the Russian Federation, 2011, N 27, art.
3873). Article 3. Porâdokvedeniâ public register 1. When implementing the cash settlement and (or) calculations with the use of payment cards in the territory of the Russian Federation shall apply cash model technology, are included in the State Register.
     2. the order of registry requirements vedeniâGosudarstvennogo tohis structure and composition information, as well as the federal body of executive power entrusted with the maintenance of the national register are determined by the Government of the Russian Federation.
     3. (para 3 utratilsilu on the basis of the Federal law of May 7, 2013 N 89-FZ-collection of laws of the Russian Federation, 2013, no. 19, p. 2316) 4. State register subject to official publication in the prescribed manner. Changes and additions made in the State register, are subject to official publication in the 10-day period from the date of adoption of such changes and additions.
     5. In the event of exclusion from the public registry of previously applied models cash technology their further operation is carried out before the expiry of the period of service that is installed by the manufacturer of the control-cash technique, but not more than ten years (as amended by the Federal law of March 8, 2015 N 51-FZ-collection of laws of the Russian Federation, 2015, N10, article 1421).
 
     Article 4. Kkontrol′no requirements-cash technique, iusloviâ order her registration and application 1. Cash requirements technology used by organizations and individual entrepreneurs, procedure and conditions of registration and use of opredelâûtsâPravitel′stvom of the Russian Federation.
     When the check-out equipment used by organizations and individual entrepreneurs should (as restated by federal law May 7, 2013  N 89-FZ-collection of laws of the Russian Federation, 2013, no. 19, art. 2316): byt′zaregistrirovana in the tax authorities on the place of registration of the organization or the individual businessman as the taxpayer;
     be intact, sealed in the established order;
     having fiscal memory and operated in the fiscal regime.
     1-1. Check-out equipment consisting of payment terminals and ATMs in addition to the requirements laid down in paragraph 1 of this article shall: be installed in each payment terminals and ATMs inside their shells, containing a device for reception and (or) issuance cash means of payment;
     be registered with the tax authority at the place of the taxpayer's accounting with the address of the place of its installation, consisting of a payment terminal or ATM;
     transfer in the fiscal regime in the payment terminal or ATM fiscal data recorded on the cash receipt, electronic carrier Controlist and tape drive fiscal memory.
     (Paragraph 1-1 was introduced by the Federal law of June 3, 2009  N 121-FZ-collection of laws of the Russian Federation, 2009, # 23, art. 2776; in red. Federal law dated May 7, 2013 N 89-FZ-collection of laws of the Russian Federation, 2013, no. 19, art.
2316) 2. (Utratilsilu, paragraph 2 on the basis of the Federal law of May 7, 2013 N 89-FZ-collection of laws of the Russian Federation, 2013, no. 19, p. 2316) article 5. Obâzannostiorganizacij and individual entrepreneurs, applying control-cash technique 1. Organizations and individual entrepreneurs, applying control-cash technique, obliged (as amended by the Federal zakonaot May 7, 2013  N 89-FZ collection zakonodatel′stvaRossijskoj Federation, 2013, N 19, art. 2316): cash osuŝestvlât′registraciû technology in tax authorities;
     apply priosuŝestvlenii of cash payments and/or calculations with the use of payment cards proper control-cash technique, oplombirovannuû, zaregistrirovannuûv tax authorities and ensuring proper accounting of money funds in the calculations (commit transactions on the control Ribbon and in fiscal memory);
     vydavat′pokupatelâm (clients) in the implementation of cash payments and/or calculations with the use of payment cards at the time of oplatyotpečatannye cash receipts technique;
     obespečivat′vedenie and deposited in accordance with the established procedure of documentation for spriobreteniem and registration, commissioning and use cash technology, as well as provide officials of tax authorities carrying out checks in accordance with paragraph 1 of article 7 of this federal law, unimpeded access to appropriate cash technology, to provide them with the specified document;
     produce for the initial registration and re-registration of cash technology introduction in fiscal memory cash technology information and replacement drives fiscal memory, with the participation of representatives of the tax authorities.
     2. the organizations and individual entrepreneurs applying payment terminal and (or) ATM, in addition to the requirements laid down in paragraph 1 of this article shall: ispol′zovat′kontrol′no-cash technique consisting of payment terminals and ATMs installed inside their shells, containing a device for reception and (or) issuance cash means of payment;

     to register the applied technology in cash tax authorities on the place of registration of the taxpayer with the address of the place of its installation consisting of payment terminals and ATMs.
     (Item 2 of the Act of June 3, 2009 vvedenFederal′nym N 121-FZ-collection of laws of the Russian Federation, 2009, no. 23, p. 2776;  in red.  Federal law dated May 7, 2013  N 89-FZ collection zakonodatel′stvaRossijskoj Federation, 2013, N 19, art.
2316) article 6. (Utratilasilu on the basis of the Federal law of May 7, 2013 N 89-FZ-collection of laws of the Russian Federation, 2013, no. 19, p. 2316) article 7. Zaprimeneniem cash control equipment 1. Tax authorities: osuŝestvlâûtkontrol′ compliance with the organizations and individual entrepreneurs of the requirements of this federal law;
     exercise kontrol′za completeness of accounting for revenues in the organizations and individual entrepreneurs;
     proverâûtdokumenty, involving organizations and individual entrepreneurs cash technology will receive the necessary explanations, help and information on issues arising during the conduct of inspections;
     validation issuing organizations and individual entrepreneurs till receipts;
     impose fines in cases and by the procedure established by the code of the Russian Federation on administrative offences, the organizations and individual entrepreneurs who violate the requirements of this federal law.
     2. The internal affairs organs interact within their competence, with the tax authorities in carrying out the latest mentioned in this article controlling functions.
     3. (para 3 utratilsilu on the basis of the Federal law of May 7, 2013 N 89-FZ-collection of laws of the Russian Federation, 2013, no. 19, p. 2316) article 7-1. Osobennostiprimeneniâ the provisions of this Federal Act on the territory of the Republic of Crimea and Sevastopol cities with federal status in the present Federal′nyjzakon operates on the territory of the Republic of Crimea and the city of Federal significance of Sevastopol with January 1, 2016 years (article 7-1 introduced the Federal zakonomot May 5, 2014  N 111-FZ collection zakonodatel′stvaRossijskoj Federation, 2014, N 19, art. 2316). Article 8. Priznanieutrativšimi due to some legislative acts of the Russian Federation in connection with the prinâtiemnastoâŝego federal law from the date of entry into force of this federal law shall be declared null and void: the law of the Russian Federation from June 18, 1993 N 5215-I "on application of the checkpoint kassovyhmašin in implementing the cash settlement with a population" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 27, p. 1018);
     abzacydevâtnadcatyj-twenty-second article 3 of the Federal law of December 30, 2001 N 196-FZ "on the entry into force of the code of the Russian Federation on administrativnyhpravonarušeniâh" (collection of laws of the Russian Federation, 2002, N 1, p. 2).
 
     Article 9. Vneseniedopolnenij legislative aktyRossijskoj Federation in connection with adoption of the nastoâŝegoFederal′nogo law, paragraph 1 of article 7Zakona of the Russian Federation from March 21, 1991 N 943-I "on the tax authorities of the Russian Federation (RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 15, p. 492;  Statements of Congresspeople's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 33, art. 1912; N 34, art. 1966; 1993, N 12, art. 429; collection of laws of the Russian Federation, 1999, no. 28, art. 3484; 2002, N 1, art. 2) supplemented by a paragraph reading: "Osuŝestvlât′kontrol′ over compliance with the requirements of the control-cash technique, procedure and conditions of registration and use of which shall be determined by the legislation of the Russian Federation concerning the application of the cash technology in the implementation of cash payments and/or calculations with the use of payment cards, for completeness of the revenue accounting in organizations and individual entrepreneurs, examine documents relating to the application of the checkpoint kassovojtehniki, obtain the necessary explanations, help and information on involved in carrying out audits to verify the issuance of cash vouchers, to impose fines on the Organization, as well as individual entrepreneurs for violation of requirements of legislation of the Russian Federation concerning the application of the cash technology in the implementation of cash payments and/or calculations with the use of payment cards.
 
     Article 10. The managed entry of this federal law 1. NastoâŝijFederal′nyj law shall enter into force on the expiry of one month from the day of its official publication.
     2. Via šest′mesâcev after the entry into force of this federal law priosuŝestvlenii cash payments and (or) calculations with the use of payment cards use cash technology without fiscal memory not allowed.
 
     Moscow, the Kremlin May 22, 2003 N 54-FL
 
 








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