I General provisions
When making cash payments to buyers (clients), two types of cash registers are used: electromechanical cash registers and electronic control and recording machines (ECRM). A cash register is a counting, summing, computing and receipt printing device. Enterprises are allowed to operate only those types of cash registers whose serial samples have been tested in the prescribed manner and entered into the State Register. Commissioning, maintenance, repair and decommissioning of cash registers must be carried out by manufacturing plants or specialized enterprises, technical centers endowed with the appropriate rights for this type of activity. Cash register machines used for cash settlements with the population are subject to registration with the tax authorities at the location of the enterprise. Monitoring compliance with the rules for the use of cash registers and the completeness of accounting for cash proceeds at enterprises is carried out by tax services.
Penalties
Violation of cash discipline leads to the imposition of penalties not only on the organization, but also on officials:
- Failure to issue a cash receipt or BSO: a fine of 10 thousand rubles for legal entities (from 40 thousand for the responsible person).
- Non-use of cash register systems: from 10 thousand rubles for the first violation, suspension of activities for a repeated violation.
- Violation of cash discipline rules: from 4 thousand rubles for the responsible person (from 40 thousand rubles for legal entities). In this case, a violation of cash discipline includes the absence of a completed cash book, PKO and RKO in paper or electronic format.
II. Operating rules
2.1. Persons who have mastered the rules for operating cash registers to the technical minimum and have studied these “Model Rules” are allowed to operate a cash register. An agreement on financial liability is concluded with persons admitted to work. 2.2. Each cash register machine 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 moving the cash register (sending it for repair, transferring it to another company, etc.). 2.3. The cash register 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. 2.4. The transfer of the readings of summing money meters to zeros (cancellation) can be done when putting a new machine into operation and during inventory, and, if necessary, in case of repair of money meters in workshops, only in agreement with the controlling organization with the obligatory participation of its representative. The controlling organization refers to the bodies of the State Tax Service of the Russian Federation. 2.5. The translation of the readings of summing money meters, the control of meters before and after their transfer to zero is formalized by an act in Form No. 26 (Appendix No. 1) in two copies, one of which, as a control one, is transferred to the accounting department of the controlling organization, and the second remains in the given enterprise ( store, cafe, etc.). 2.6. The transfer of a machine to another enterprise or workshop for repair and back is carried out using a consignment note and is documented in an act in Form No. 27 (Appendix No. 2), which records the readings of sectional and control counters (registers). The invoice and the act are submitted to the accounting department of the enterprise no later than the next day. A corresponding note about this is made in the “Cashier-Operator Book” at the end of the entry for the day. Along with the car, its passport is also given, in which the corresponding entry is given. 2.7. When repairing cash meters directly at enterprises, a report is also drawn up in Form No. 27, recording the readings of cash and control meters before and after the repair. 2.8. Before they are put into operation, spare machines are stored well lubricated to protect against corrosion, covered with covers on shelves or racks. The climatic parameters of the room must correspond to those specified in the operating manual.
The procedure for registering a cash register with the tax office
According to clause 15 of the Regulations on the registration and use of cash registers, to register a cash register*, the user submits to the Federal Tax Service an application for registering a cash register and a copy thereof.
*Excluding credit institutions.
