Commentary on the Regulations for monitoring the completeness of accounting for cash proceeds and compliance with the rules for using cash register systems.
Commentary to Orders of the Ministry of Finance of Russia dated October 17, 2011 N N 132н, 133н

Cash register audits are not tax audits, although they are carried out by tax inspectorates. Therefore, cash control is not subject to the rules and timing of inspections established by the Tax Code. However own rules he still didn’t have one (except for the internal instructions of the tax service (Letter of the Federal Tax Service of Russia dated 06/08/2007 N ШТ-6-06/458@)). Because of this, inspectors could conduct cash checks as they please, and as much as is convenient for them.
Now the Ministry of Finance has approved two Regulations: one for checking cash registers (Administrative Regulations, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 N 132n (hereinafter referred to as Regulation 132n)) (began to take effect on February 5 this year), the other - for checking the completeness of revenue accounting ( Administrative regulations, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 N 133n (hereinafter referred to as Regulation 133n)) (valid from February 19). These are two different checks that can take place either simultaneously or separately from each other. But even if inspectors combine them, they must draw up a separate report based on the results of each of them.

We tell the manager
CCP checks and completeness of revenue accounting for tax authorities can spend at least every day. After all, they are not subject to the restrictions established by the Law on the Protection of the Rights of Legal Entities during State Control.

Checks of cash registers and completeness of revenue accounting have something in common

The inspection begins with the presentation of an order for inspection. Until this document is presented to you, you may not communicate with the inspectors. The order must be signed by the head of the inspection (Clause 19, 28 of Regulation 132n; paragraphs 19, 23 of Regulation 133n).
During inspection, inspectors have the right (Clause 7 of Regulation 132n; clause 7 of Regulation 133n):
- gain access to fiscal memory and control tapes of cash registers or to the system that generates the BSO;
- receive from you any documents related to the use of cash register and cash register systems, as well as accounting for money (the latter - only when checking the completeness of revenue accounting);
- require explanations and information from you on the subject of the inspection.
Both Regulations require inspectors to conduct an inspection and inventory, as well as to involve third-party specialists to carry out the examination (Clause 40 of Regulation 132n; clause 35 of Regulation 133n).

For reference
For obstruction of the legitimate activities of inspectors the inspection may fine (Part 1 of Article 19.4.1 of the Code of Administrative Offenses of the Russian Federation):
- organization - in the amount of 5,000 to 10,000 rubles;
- director or entrepreneur - in the amount from 2000 to 4000 rubles.
If, due to your actions, it turned out to be completely impossible to conduct or complete the inspection, then the fine will be greater: from 20,000 to 50,000 rubles. and from 5,000 to 10,000 rubles. accordingly (Part 2 of Article 19.4.1 of the Code of Administrative Offenses of the Russian Federation).

You have the right to be present during the inspection. What if the director (different legal representative organization) or the entrepreneur is absent and therefore cannot familiarize himself with the order for the inspection and sign it? Then inspectors must make a note about this in the order and begin the inspection without it (Clause 29 of Regulations 132n; clause 24 of Regulations 133n).
It is better to put all your explanations on issues related to the subject of the inspection in writing - then the inspectors will have to attach them to the inspection materials.
At the end of the audit, when the tax authorities draw up an act, you need to read it and put a mark there indicating your agreement or disagreement with the results of the audit, as well as with the actions or inactions of the inspectors. Objections can be included in the act itself or issued as a separate document. The inspectors must draw up the act in two copies, sign it themselves, offer to sign the director (entrepreneur) and then give him one copy.
The inspection period is set by the head of the inspection. It cannot be more than 20 working days from the date of presentation of an instruction to you to verify the completeness of revenue accounting and 5 working days from the date of issuing an instruction to verify the use of cash register systems.

How and what documents may be required from you

Inspectors have the right to demand from you only those documents and information that relate to the subject of the inspection (Clause 35 of Regulation 132n; clause 30 of Regulation 133n). Therefore, if they came to you to check only the use of cash registers, then they should not require documents on cash accounting (PKO, RKO, cash book, etc.) (Subclause 2, clause 7 of Regulation 132n; subclause 2, clause 7 of Regulation 133n).
If inspectors want to look at documents on site, it is easier to give them the originals. But if you are asked to bring documents to the inspection, it is better to make copies. Do not forget to make an inventory of the documents being transferred and get an inspection stamp on it regarding acceptance. If inspectors seize originals from you as evidence of a violation, then they must draw up a protocol (Part 5 of Article 27.10 of the Code of Administrative Offenses of the Russian Federation).
The Regulations do not say whether inspectors must make a written request for the documents they need. But upon verbal request better documents do not give - always ask for a list of required papers.
The deadline for submitting documents has not been determined. So, most likely, the inspectors will install it for you at their own discretion. And if you do not meet this deadline, the tax authorities may try to fine you (Article 19.7 of the Code of Administrative Offenses of the Russian Federation). However, for this, their demand for the presentation of documents must be written and not oral.
Let us draw your attention to some ambiguous situations that may arise.

(?) When checking the completeness of revenue accounting, inspectors may request books of income and expenses from special regime officers and entrepreneurs at OSNO. Not everyone fills out such a book every day. What if at the time of the inspection there are no records of accepted for lately amounts that are reflected in the cash book on time? In this case, there should be no penalty for incomplete posting of cash proceeds. After all, such revenue is accounted for by receipt orders first in the cash book, and the amounts from it end up in the listed accounting books. And violations in their jurisdiction are the subject of a completely different audit - the tax audit.

(?) Regulation 133n instructs inspectors, when checking the completeness of revenue accounting, to also look at your order (instruction) on the limit on the cash balance in the cash register. But here the Ministry of Finance contradicts itself. The fact is that this order has nothing to do with the subject of the audit - the completeness of accounting for cash proceeds, since it concerns the next stage - spending cash from the cash register. And, as we have already said, it is unacceptable to demand documents that are not related to the subject of the inspection (Clause 35 of Regulations 132n; clause 30 of Regulations 133n). But in reality, it is better to submit an order on the limit, otherwise the inspectors will try to fine you (Article 19.7 of the Code of Administrative Offenses of the Russian Federation) and you will have to challenge the fine in court.

Checking the completeness of revenue accounting

The inspectors will (Clause 35 - 40 of Regulation 133n):
- compare the data of cash documents with the amount of cash in the cash register box;
- compare data from various cash documents with each other (for example, PKO with the cash book and with the book of income and expenses);
- study the correctness of registration of cash documents.
By the way, of all the requirements for conducting cash transactions, tax authorities have the right to check compliance with only one: the completeness of the posting of cash proceeds (Clause 1 of Article 7 of the Law of March 21, 1991 N 943-1). But to do this, inspectors will have to study most of the documents related to cash management. Using them, inspectors may also detect other cash irregularities. And this will be a legal reason for a fine for them (Clause 1, Part 1, Article 28.1 of the Code of Administrative Offenses of the Russian Federation).

CCP checks

The sequence of actions of the inspectors is as follows.
Stage 1. Inspectors check whether you issue cash receipts, BSO or, at the buyer’s request, a document confirming the receipt of funds for your goods (sales receipt, receipt, etc.). The result is recorded in the inspection report (Clause 25 of Regulations 132n).
The fact that tax authorities do not have the right to carry out test (control) purchases was confirmed long ago by the Supreme Arbitration Court of the Russian Federation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 16, 2009 N 1988/09). However, the Ministry of Finance in Regulation 132n indicated that verification of the issuance of cash receipts includes the purchase of goods (work, services) for cash and their payment. Meanwhile, such powers to inspectors can only be granted by law, and departmental normative act(which is the Order of the Ministry of Finance on approval of the Regulations) is not enough for this. Therefore, a fine based on the results of a test purchase can still be challenged in court. And inspectors only have the right to observe how you issue checks to other customers and make video or audio recordings (Clause 23 of Regulation 132n).
Another method prescribed by Regulation 132n to detect dishonor of checks is through “analytical procedures.” They are carried out even before they present you with an order for verification. That's why we're talking about, apparently, about situations where inspectors received cash receipts issued on behalf of your organization (entrepreneur). Then they will use their data to check whether such a cash register is registered in your name. And if they find out that it is registered, then later, after they present you with the order, they will see if there is data about these checks in the fiscal memory of the cash register.
Stage 2. Along with your official identification documents, tax officials present you with an order to conduct an audit and ask you to sign it. If the director (entrepreneur) is not present or refuses to sign, make a note about this in the order.
Stage 3. Tax officials are asking for documents. The receipt of documents is recorded in the inspection report (Clause 34, 37, 38 of Regulation 132n).
Please note that if you are on UTII and do not use cash register and BSO, then according to the Regulations, inspectors have the right to demand from you documents related to the issuance of sales receipts, receipts or other documents confirming the receipt of money for goods and work. It is not clear what kind of documents the Ministry of Finance has in mind here. There is no obligation to keep copies of sales receipts and receipts and somehow register them with the imputators. Checking the presence of blank forms of these documents will not give inspectors anything - their absence is not a violation. However, the likelihood that inspectors will come to check the completeness of revenue accounting is low (Letter of the Federal Tax Service of Russia dated December 21, 2011 N AS-4-2/21794@).
Stage 4. Inspectors check compliance with the procedure and conditions for registration of cash register devices and its application. The result is recorded in the act.

What is the result

For all violations, inspectors can accept written explanations (comments, objections) from you and record this in the inspection report.
Tax officials can send a report by mail only if the director (entrepreneur) is absent at that time or avoids signing the report.
If inspectors find violations, the report will serve as the basis for drawing up a protocol and imposing a fine. What can they be fined for?
Fine - from 40,000 to 50,000 rubles. for organizations and from 4000 to 5000 rubles. for officials and entrepreneurs (Note to Article 2.4 of the Code of Administrative Offenses of the Russian Federation) - possible (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation):
- for non-receipt or incomplete receipt of cash to the cash desk;
- failure to comply with the procedure for storing free (extra-limit) cash;
- accumulation of cash in excess of the limit in the cash register;
- cash payments with organizations or entrepreneurs for an amount exceeding RUB 100,000. under one agreement (Clause 1 of the Directive of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U).
And be fined from 1500 to 2000 rubles. salesperson-cashier, from 3000 to 4000 rubles. - director (IP) and from 30,000 to 40,000 rubles. - inspectors can organize (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):
- for non-use of CCP or BSO;
- use of equipment that does not meet the requirements for CCP;
- use of a cash register in violation of the procedure for working with it and registering it;
- application of BSO in violation of the requirements for them;
- failure to issue a check, BSO (if you have the right to issue them instead of cash register receipts) or other payment document at the buyer’s request (if you have the right not to use cash register and BSO).

The Ministry of Finance invites those affected by an inspection that did not follow the rules to complain about inspectors either in writing - to the Federal Tax Service, or through electronic form on the website of the Federal Tax Service or the Federal Tax Service. The complaint may take a long time to be considered: 30 calendar days with the possibility of extension for another 30. As a result, you will be informed about the measures taken against inspectors who violated your rights (Clause 61, 68, 69, 72 of Regulation 132n; paragraphs 62, 68, 69, 79 of Regulation 133n).

October 11

Document title:

Letter of the Federal Tax Service of Russia dated September 12, 2012 N AS-4-2/15195

Comment:

Since this year, a new Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P, has been in effect (hereinafter referred to as the Regulation). Let us remind you that this order applies to both legal entities and individual entrepreneurs. Explanations regarding compliance with the Regulations by entrepreneurs were previously given by the Federal Tax Service of Russia in Letter No. AS-4-2/21794@ dated December 21, 2011 (for more details, see the review issue dated January 12, 2012). The commented Letter addresses the issues of duration and frequency of checking cash discipline, as well as maintaining a cash book by separate divisions.

Frequency and timing of cash discipline checks

Control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs is carried out by tax inspectorates (Clause 1, Article 7 of Federal Law No. 54-FZ of May 22, 2003). The duration of such an audit cannot exceed 20 working days from the date of presentation to the organization (entrepreneur) of an order from the head of the tax authority (his deputy) to conduct an audit (clauses 19, 23 of the Administrative Regulations for the execution by the Federal Tax Service of the state function of exercising control and supervision over the completeness accounting for cash revenues in organizations and individual entrepreneurs, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 N 133n (hereinafter referred to as the Regulations)).

The Federal Tax Service of Russia indicated that checking cash discipline does not apply to on-site inspections, therefore, the provisions of tax legislation do not apply in this case.

Thus, the current regulatory legal acts There is no limit on the frequency of audits of the completeness of revenue accounting. Accordingly, the inspectorate can conduct such audits several times a year.

It should be noted that during the check of cash discipline, tax authorities have the right to request an administrative document on the established cash balance limit, a cash book, advance reports and other documents (clause 29 of the Regulations). If, as part of a tax audit, the documents requested by the inspectorate are not submitted on time, the taxpayer may be brought to tax liability according to Art. 126 of the Tax Code of the Russian Federation. However, since, as indicated by the Federal Tax Service of Russia, the norms Tax Code RF are not applied when checking cash discipline, then bring to justice under Art. 126 of the Tax Code of the Russian Federation for failure to provide any documents during such an inspection, the inspection has no right.

In addition, from the commented Letter it follows that the legislation does not define the period that can be covered by checking cash discipline. For tax audits such a period cannot exceed three years preceding the year in which the decision to conduct an audit was made (clause 4 of Article 89 of the Tax Code of the Russian Federation), but, as the Federal Tax Service of Russia explained, this requirement does not apply to verification of the completeness of revenue accounting. This means that inspectors can check any period. However, it is not always possible to hold people accountable for violations identified during such an inspection due to the following.

As the Federal Tax Service of Russia reminded, violation of the procedure for working with cash and the procedure for conducting cash transactions is an administrative offense. So, according to Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, a fine in the amount of 40,000 to 50,000 rubles. for legal entities and from 4,000 to 5,000 rubles. for entrepreneurs (by virtue of Article 2.4 of the Code of Administrative Offenses of the Russian Federation they are equated to officials) is established, in particular, for the accumulation of cash in the cash register in excess of established limits. In Art. 4.5 of the Code of Administrative Offenses of the Russian Federation defines the statute of limitations for bringing to justice for committing an administrative offense. Failure to comply with cash discipline does not apply to violations of the legislation on taxes and fees, therefore the statute of limitations for bringing administrative responsibility according to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation is two months from the date of commission of the offense. Accordingly, if inspectors, when checking the completeness of accounting for cash proceeds, establish that the balance limit was exceeded more than two months ago, then by virtue of clause 6 of Art. 24.5 of the Code of Administrative Offenses of the Russian Federation for such offenses a fine under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation cannot be imposed on an organization or entrepreneur. Similar explanations are contained in the Letter of the Federal Tax Service of Russia for Moscow dated April 23, 2008 N 09-10/039388@.

Maintaining a cash book by separate divisions of the organization

The Federal Tax Service of Russia, with reference to Letter of the Bank of Russia dated May 4, 2012 N 29-1-1-6/3255, indicated that the requirement contained in the Regulations for maintaining a cash book 0310004 must be observed by each separate division of the organization conducting cash transactions. It does not matter whether the division has a bank account for performing these operations.

Let us remind you that when receiving or issuing cash, the cashier makes entries in the cash book 0310004 for each incoming cash order 0310001 or outgoing cash order 0310002 (clause 5.2 of the Regulations). In accordance with clause 5.6 of the Regulations, in order to monitor compliance with the cash balance limit, a separate division, after displaying in the cash book the amount of cash balance at the end of the working day, transfers to the legal entity a sheet of the cash book for this working day no later than the next working day. Such sheets are selected and bookleted by the organization for each separate division (clause 2.5 of the Regulations).

It should be noted that organizations (entrepreneurs) determine the cash balance limit independently in accordance with the formula given in the appendix to the Regulations. If separate divisions do not have their own current accounts, then the organization determines such a limit taking into account the cash stored in the divisions (clause 1.3 of the Regulations). Separate divisions that have bank accounts for performing cash transactions separately establish the size of the maximum cash balance in the cash register (clauses 1.2, 1.3 of the Regulations).

The review was prepared by specialists from the Consultant Plus company and provided by the Consultant Plus company Sverdlovsk region» - information center ConsultantPlus networks in Yekaterinburg and Sverdlovsk region

If you have worked in accounting for more than a couple of years, then you know that until 2012, checks of cash, or rather cash discipline, were carried out by banks. They did not cause any particular problems, since they occurred regularly, but rarely (once every two years), and the list of documents being checked was very small.

And since 2012, happiness has come to us - checking cash discipline is now the prerogative of the tax office. What is being checked, how is it happening, what is the threat to the organization? Despite the passage of several years, accountants still have questions. Read about the most important things when checking the cash register in this article.

Is there a right?

What gives the tax authorities the right to check the cash register:

1. According to Article 7 of the law of May 22, 2003. No. 54-FZ - tax authorities exercise control over the use of cash register systems.
2. According to paragraph 1 of Article 7 of the law of March 21, 1991. No. 943-1 “On the tax authorities of the Russian Federation.”

Audits are carried out by tax authorities in accordance with Administrative Regulations, which will also be useful for organizations to become familiar with. There are two directly related to the cash register:

— Administrative regulations for the execution by the Federal Tax Service of the state function of monitoring and supervising compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use (approved by Order of the Ministry of Finance dated October 17, 2011 No. 132n).

— Administrative regulations for the execution by the Federal Tax Service of the state function of exercising control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs (approved by Order of the Ministry of Finance dated October 17, 2011 No. 133n).

Checking the cash register step by step

Checking the tax office itself general view looks like this:

1. The head of the tax office makes a decision to conduct an audit. An order for verification and official identification are presented.

2. Receipt and review of documents. Lists of documents are given in clause 29 of the Regulations (checking the completeness of revenue accounting), clause 34 of the Regulations (checking cash register equipment).

Among the documents (clause 29 of the Regulations):

— journal of the cashier-operator, acts of refunds to customers for unused checks, printouts of reports from the fiscal memory of cash registers, used drives, control tapes, certificate-report of the cashier-operator

— , registers of cash documents, advance reports;

— BSO, BSO acceptance certificates, BSO accounting books, write-off acts;

— books of accounting for income and expenses (individual entrepreneurs on OSNO, individual entrepreneurs and organizations on the simplified tax system, individual entrepreneurs on a patent, individual entrepreneurs on the Unified Agricultural Tax)

— a document establishing a cash limit, etc.

When checking a cash register, in addition to the cashier-operator’s book, control tapes, etc. the registration card, cash register passport, technical support agreement, etc. are checked ( full list see Regulations, paragraph 34).

If an organization or individual entrepreneur is on UTII and uses sales receipts or receipts, then documents related to their issuance are presented.

Can they request something else that is not directly listed in the Regulations? Yes, because the list is open. Of course, the Regulations say that tax authorities do not have the right to request documents not related to the subject of the audit. But the decision about what is included in the inspection and what is not is again made by the inspectors themselves.

Documents are provided on the first working day from the start of the inspection. They can be originals or certified copies. If an organization does not submit documents on time, it faces liability under Article 19.4.1 for obstructing the legitimate activities of an official of a state control (supervision) body.

3. The actual check. Business transactions completed during the inspection period are studied. Inspections, inventories and surveillance are carried out. The funds in the cash register box must be checked.

4. Registration of the results of the inspection, which are recorded in the act (identified and documented facts of violations or their absence). If violations of the legislation of the Russian Federation are revealed, representatives of tax authorities initiate and carry out proceedings on an administrative offense.

Verification deadlines:

— check of CCP – no more than 5 working days from the date of issuance of the instruction from the head of the inspection;

— checking the completeness of revenue accounting - no more than 20 working days from the date of presentation of the manager’s order to the inspected object.

Administrative responsibility

Responsibility for violating the procedure for handling cash is provided for in Article 15.1 of the Code of Administrative Offenses for:

• making cash settlements with other organizations in excess of established limits ();
• non-receipt (incomplete receipt) of cash to the cash desk;
• failure to comply with the procedure for storing available funds;
• accumulation of cash in the cash register in excess of established limits ().

Punishment – ​​administrative fine:

- for officials - from 4,000 to 5,000 rubles;

— for legal entities from 40,000 to 50,000 rubles.

Please note that if the violation is committed by an official, the organization is still liable (Resolution of the Federal Antimonopoly Service dated July 28, 2009 No. A12-5867/2009).

Tax liability

Checking cash transactions if violations are detected may result in more than just an administrative fine. What else can they be punished for?

For absence primary documents cash transactions are subject to a fine for gross violation rules for accounting for income and expenses and objects of taxation (Article 120 of the Tax Code). He also punishes for untimely or incorrect reflection in the accounting accounts and reporting of business transactions, funds, property of the organization, income, expenses and taxable items of the taxpayer.

Fines:

- the acts were committed during one tax period, in the absence of signs of a tax offense - 10,000 rubles;

- violations were committed during more than one tax period - RUB 30,000.

Frequency of checks

The number and frequency of audits of the completeness of revenue accounting is not limited in any way. This means that inspectors can check you at least every day. In a letter from the Federal Tax Service dated September 12, 2012. No. AS-4-2/15195 confirms this.

Provisions of the federal law of December 26, 2008. No. 294-FZ are not applicable when implementing government agencies activities for financial control(about this in the letter of the General Prosecutor's Office of the Russian Federation dated June 25, 2009 No. 73/3-133-2009, which was sent to the tax authorities for guidance by the letter of the Federal Tax Service dated July 7, 2009 No. ШТ-17-2/128@).

The average frequency of inspections is once a year. The inspection plan is drawn up by the Federal Tax Service; if the organization is not included in it, then it will be checked in case of complaints (unscheduled inspections). What could be a reason for an unscheduled inspection:

— if violations were previously identified;

— complaints, for example, about non-issuance of a check, BSO;

— complaints about “black” and “gray” salaries;

- losses.

Depth of checks

The maximum period that can be checked is not defined by law. According to Article 4.5 of the Code of Administrative Offenses, a decision in a case of an administrative offense cannot be made after two months from the date of commission of the administrative offense.

For ongoing offenses, the period is two months from the date of discovery. The definition of a continuing offense can be found in Arbitration Rule 14 court of appeal from 06/30/2014 in case No. A05-2033/2014 – this is a long-term continuous failure or improper execution duties provided by law.

Then perhaps there is no point in checking previous periods? No matter how it is! More likely to check more long period. By the way, verifications of the completeness of revenue accounting do not apply to on-site inspections, therefore they are not subject to the three-year period of inspection depth (letter of the Federal Tax Service dated September 12, 2012 No. AS-4-2/15195).

Yes, liability will only apply for those violations for which the deadline has not yet passed (Clause 6 of Article 24.5 of the Code of Administrative Offenses of the Russian Federation). But those violations that are “unearthed” from past periods are food for thought about a more serious visit to your organization.

The main changes in cash discipline are related to the transition to online cash registers. As a consequence of this, it became possible not to use some cash documents.

Since July 1, 2017, many businessmen have been using cash registers with an Internet connection and entering into an agreement for maintenance with the fiscal data operator, who will transmit information about payments to the tax authorities in electronic form. They were also joined by those whose use of cash registers was postponed until July 1, 2019.

Maintaining cash discipline in 2019

Cash discipline in 2019 is a set of rules for working with the cash register for organizations and individual entrepreneurs. This applies to spending cash proceeds, storing cash and working with cash register systems.

Organizations set the allowable amount of cash at the end of the working day on their own, the rest is handed over to the bank.

Maintaining cash discipline in 2019 for small businesses and individual entrepreneurs means that they keep as much cash in the cash register as necessary. The amount is set in the cash limit order, otherwise the balance limit is 0. The limit can be exceeded on paydays, weekends and holidays. The limit for cash payments between organizations or individual entrepreneurs is 100 thousand rubles, with individuals there are no restrictions. Corrections can be made to paper documents (except PKO and RKO), electronic documents are signed with electronic signatures, but they cannot be corrected.

Organizations and individual entrepreneurs are prohibited from spending cash (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013), exceptions are provided for:

• employee benefits;
• issuing money for accountable persons;
• payment for goods, works, services;
• returns to customers.

It is not prohibited to spend cash received from a bank account for other purposes.

An individual entrepreneur can spend cash proceeds for personal needs.

Changes in cash discipline

In the rules for using CCP Federal law dated 07/03/16 No. 290-FZ, major changes have been made, the main one of which is the transition to the use of online cash registers that transmit information about settlements using cash and electronic means of payment through a fiscal data operator to the tax authorities in electronic form. Information is transmitted at the time of settlement.

Cash discipline with online checkouts is also changing. According to the Ministry of Finance, expressed in Letter No. 03-01-15/37692 dated June 16, 2017, after the introduction of online cash registers in organizations, the use of the cashier-operator’s journal (Form No. KM-4) and the cashier-operator’s certificate report (Form No. KM -6) is optional.

In addition, by Directive of the Bank of Russia dated June 19, 2017 No. 4416-U, changes were made to the procedure for conducting cash transactions: issuing money on account is no longer required full repayment debt on the previously received amount. In addition, you can not take an application from the accountable, but issue it with an administrative document - for example, an order from the manager.

Responsibility for violations of the rules for working with cash register systems

Penalties for violation of cash discipline in 2019 regulate Code of Administrative Offenses. For violation of cash discipline in 2019, a fine is assigned based on the severity of the violation.

For cash payments and accumulation in the cash register in excess of the established amounts ( Art. 15.1) fine for officials - from 4,000 to 5,000 rubles, for legal entities - from 40,000 to 50,000 rubles.

For failure to comply with the rules for working with cash registers ( Article 14.5):

• for non-use of cash registers, a fine for officials is from 1/4 to 1/2 of the settlement amount, but not less than 10,000 rubles; for legal entities and individual entrepreneurs - from 3/4 to one size of the settlement amount, but not less than 30,000 rubles;
• for systematic violation law - disqualification for officials from 1 to 2 years; for legal entities and individual entrepreneurs - suspension for up to 90 days;
• for the use of cash registers that do not meet the requirements and failure to provide information and documents at the request of tax authorities - a warning or a fine for officials from 1,500 to 3,000 rubles; for legal entities and individual entrepreneurs - a warning or a fine from 5,000 to 10,000 rubles;
• for failure to send a paper or electronic check to the client upon his request - a warning or a fine for officials of 2000 rubles. For legal entities and individual entrepreneurs - a warning or an administrative fine of 10,000 rubles.

Checking cash discipline by tax authorities in 2019 is carried out without restrictions.

The Federal Tax Service draws up an inspection plan, but the document is intended for internal use only. As a rule, this happens no more than once a year or when there is a complaint.

An audit will also be carried out if the company has previously violated cash handling discipline or is operating at a loss.