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To Amend Article 2 Of The Federal Law "on The Application Of Cash Technology In The Implementation Of Cash Payments And/or Calculations With The Use Of Payment Cards" And Certain Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменения в статью 2 Федерального закона "О применении контрольно-кассовой техники при осуществлении наличных денежных расчетов и (или) расчетов с использованием платежных карт" и отдельные законодательные акты Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW amending article 2 of the Federal Law "On the Application of Cash and Control Equipment". (or) Payment cards " and separate pieces of legislation of the Russian Federation adopted by the State Duma on 26 June 2009 Approved by the Federation Council on 7 July 2009 Article 1 Article 2 of Federal Law N 54-FZ dated 22 May 2003" On the use of cash and cash payments for cash payments and (or) payments using payment cards " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1957; 2009, 2776) to supplement paragraph 2-1 as follows: " 2-1. Organizations and individual entrepreneurs who are taxpayers of a single tax on income for certain activities not covered by paragraphs 2 and 3 of this article in the conduct of business activities The activities set out in article 346-26, paragraph 2, of the Tax Code of the Russian Federation may carry out cash payments and (or) calculation using payment cards without the use of cash registers, provided that Customer (customer) document requirement (sales receipt, receipts, or Another document confirming the receipt of cash for the relevant goods (work, service). The specified document is issued at the time of payment of the goods (work, services) and must contain the following information: document name; document serial number, date of issue; name for organization (surname, given name, patronymic for an individual entrepreneor); identification number of the taxpayer assigned to the organization (individual entrepreneu) who issued the document; name and quantity of purchases of goods (work performed or performed) services); amount of cash paid and/or using payment card, in rubles; post, last name and initials of the person issuing the document and his personal signature. ". Article 2 Article 7 (1) of the Law of the Russian Federation of 21 March 1991 No. 943-I on taxation authorities of the Russian Federation People's deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, No. 15, 492; Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 33, Art. 1912; N 34, sect. 1966; 1993, N 12, st. 429; Legislative Assembly of the Russian Federation, 1999, No. 3484; 2002, N 1, st. 2; 2003, N 21, Text 1957; 2004, 27, sect. 2711; 2005, N 30, sect. 3101; 2006, N 31, 100 3436) add the following paragraph: " Monitor the compliance of organizations and individual entrepreneurs with the obligation to extradite at the request of the buyer (customer) in the case provided for by federal law; Document (s), receipt or other document confirming receipt of money for the relevant goods (work, service) and also impose fines on the organization and individual entrepreneurs for refusing extradition on demand Customer (customer) document (sales receipt, receipt or other the document confirming receipt of money for the corresponding goods (work, service). ". Article 3 Paragraph 14.5 Russian Federation Code of Administrative Offences (Russian Federation Law Assembly, 2002, N 1, Art. 1; 2007, No. 26, est. 3089; 2009, N 23, sect. 22,776), amend to read: " Sale of goods, performance of works or services in trade organizations, or in other organizations carrying out the sale of goods performing work or rendering services, as well as by citizens, Registered as sole proprio entrepreneurs, in the absence of established information about the manufacturer or of the seller, or without the use of cashier cases in accordance with federal law, as well as refusal of extradition Customer (customer) requirement in case of federal by law, document (goods check, receipt or other document confirming receipt of money for the relevant goods (work, service),-". Article 4 href=" ?docbody= &prevDoc= 102131154&backlink=1 & &nd=102130073 "target="contents"> dated June 3, 2009 N 121-FZ " On introducing changes to certain legislative acts of the Russian Federation in connection with the adoption of the federal law on reception activities payment of natural persons by payment agents " (Collection OF THE PRESIDENT OF THE RUSSIAN FEDERATION (2776) The following changes: 1) in paragraph 2, second paragraph 2 of Article 4, the words "paragraphs 2 and 3" should be replaced by the words "paragraphs 2, 2 and 3"; (2) paragraph 5 of article 7, paragraph 1, as follows: " 2. Non-application of cash registers in federal law cases, use of cash registers, which do not meet established requirements or are used in violation of Russian legislation The Federation of the order and the conditions for its registration and application, as well as refusal of extradition on the request of the buyer (customer) in the case provided for by a federal law, document (sales receipt, receipt or other proof of payment) for the appropriate goods (work, service),-". Article 5 This Federal Law shall enter into force on the date of its official publication. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 17 July 2009 N 162-FZ