Decree of the Government of the Russian Federation dated May 6, 2008 No. 359
Approved
Government Decree
Russian Federation
dated May 6, 2008 No. 359
Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment
1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of a document drawn up on a strict reporting form, equivalent to a cash receipt, as well as the procedure for approval, recording, storage and destruction of such forms.
2. On strict reporting forms, receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to to cash receipts (hereinafter referred to as documents).
3. The document must contain the following details, except for the cases provided for in paragraphs 5 and 6 of these Regulations:
a) name of the document, six-digit number and series;
b) name and legal form - for the organization;
last name, first name, patronymic - for an individual entrepreneur;
c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person having the right to act on behalf of the legal entity without a power of attorney);
d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
e) type of service;
f) the cost of the service in monetary terms;
g) the amount of payment made in cash and (or) using a payment card;
h) date of calculation and preparation of the document;
i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);
j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.
4. The document form is printed or generated using automated systems.
A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.
5. If, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive authorities approve the specified forms of document forms for making cash payments and (or) settlements with using payment cards without using cash register equipment.
6. If it is necessary to exclude from the form of the document the details provided for in subparagraphs “g” - “i” of paragraph 3 of these Regulations, the form of document forms when providing services by cultural institutions (cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and artistic design, and physical culture and sports services (carrying out sports and entertainment events) are approved by the relevant federal executive authorities exercising the functions of developing state policy and legal regulation in the established field of activity.
7. The list of information contained in the documents specified in paragraphs 5 and 6 of these Regulations is established by the federal executive authorities vested with the authority to approve forms of document forms.
The forms of document forms approved in accordance with paragraphs 5 and 6 of these Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.
8. When filling out a document form, it must be ensured that at least 1 copy is completed at the same time, or the document form must have detachable parts, unless otherwise provided by the regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations.
9. Placing the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document form, drawn up in accordance with paragraph 8 of these Regulations.
10. The document form must be filled out clearly and legibly; corrections are not allowed. A damaged or incorrectly filled out document form is crossed out and attached to the document form book for the day on which they were filled out.
11. Document forms can be generated using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:
a) the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years;
b) when filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.
12. Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents.
13. Accounting of document forms produced by printing, according to their names, series and numbers, is maintained in the document form accounting book. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamp).
14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation.
The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.
15. Document forms received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of these Regulations in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked, and an acceptance certificate of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of document forms for registration by the specified employee.
16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the storage area for document forms is sealed or sealed.
17. Inventory of document forms is carried out within the time frame for conducting an inventory of cash in the cash register.
18. When monitoring the proper use of document forms, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms) is checked, as well as the presence of copies of documents (document spines), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document spines) with the amounts reflected in the cash book.
19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner.
20. If documents are used, cash payments and (or) payments using payment cards without the use of cash register equipment are carried out in the following order:
a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):
fills out the document form, with the exception of the space for personal signature (if such details are available);
receives funds from the client;
names the amount of funds received and places them separately in full view of the client;
signs the document (if there is space for a personal signature);
names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time;
b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur):
receives a payment card from the client;
fills out the document form, with the exception of the space for personal signature (if such details are available);
inserts a payment card into a device for reading information from payment cards and receives confirmation of payment on the payment card;
signs the document (if there is space for a personal signature);
returns the payment card to the client along with a document and a document confirming the transaction using the payment card;
c) when making a mixed payment, in which one part of the service is paid in cash, the other - using a payment card, the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.
Legislative framework of the Russian Federation
not valid Edition from 06.05.2008
detailed information
| Name of document | Decree of the Government of the Russian Federation dated 06.05.2008 N 359 “ON THE PROCEDURE FOR CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH CONTROL EQUIPMENT” |
| Document type | decree, regulation |
| Receiving authority | Russian government |
| Document Number | 359 |
| Acceptance date | 01.01.1970 |
| Revision date | 06.05.2008 |
| Date of registration with the Ministry of Justice | 01.01.1970 |
| Status | It does not work |
| Publication |
|
| Navigator | Notes |
The current version is DECREE of the Government of the Russian Federation dated 05/06/2008 N 359 (as amended on 02/14/2009) “ON THE PROCEDURE FOR CASH PAYMENTS AND (OR) SETTLEMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH CONTROL EQUIPMENT”
Decree of the Government of the Russian Federation dated 06.05.2008 N 359 “ON THE PROCEDURE FOR CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH CONTROL EQUIPMENT”
Resolution
In accordance with paragraph 2 of Article 2 of the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards,” the Government of the Russian Federation decides:
1. Approve the attached Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment.
2. Establish that the forms of strict reporting forms approved before the entry into force of the Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of a cash register technology” may be applied until December 1, 2008, unless otherwise provided in paragraph three of this paragraph.
Establish that the forms of strict reporting forms approved in accordance with Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” to upon entry into force of this resolution, are applied by all organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.
Establish that forms of strict reporting forms approved before the entry into force of this resolution for services in respect of which the procedure for approving forms of strict reporting forms is determined in accordance with paragraphs 5 and 6 of the Regulations approved by this resolution may be applied before their approval in accordance with the specified Regulations.
3. To recognize as invalid:
Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (Collected Legislation of the Russian Federation, 2005, N 14, Art. 1251);
Decree of the Government of the Russian Federation of December 5, 2006 N 743 “On introducing amendments to paragraph 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171” (Collected Legislation of the Russian Federation, 2006, N 50, Art. 5347);
Decree of the Government of the Russian Federation dated August 27, 2007 N 542 “On amending paragraph 2 of the Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without application of cash register equipment" (Collected Legislation of the Russian Federation, 2007, No. 36, Art. 4382).
Chairman of the Government
of the Russian Federation V. ZUBKOV
APPROVED
by Decree of the Government of the Russian Federation dated May 6, 2008 N 359
REGULATIONS ON CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH CONTROL EQUIPMENT
1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of a document drawn up on a strict reporting form, equivalent to a cash receipt, as well as the procedure for approval, recording, storage and destruction of such forms.
2. On strict reporting forms, receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to to cash receipts (hereinafter referred to as documents).
3. The document must contain the following details, except for the cases provided for in paragraphs 5 and 6 of these Regulations:
a) name of the document, six-digit number and series;
b) name and legal form - for the organization;
last name, first name, patronymic - for an individual entrepreneur;
c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);
d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
e) type of service;
f) the cost of the service in monetary terms;
g) the amount of payment made in cash and (or) using a payment card;
h) date of calculation and preparation of the document;
i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);
j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.
4. The document form is printed or generated using automated systems.
A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.
5. If, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive authorities approve the specified forms of document forms for making cash payments and (or) settlements with using payment cards without using cash register equipment.
6. If it is necessary to exclude from the form of the document the details provided for in subparagraphs “g” - “i” of paragraph 3 of these Regulations, the form of document forms when providing services by cultural institutions (cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and artistic design, and physical culture and sports services (carrying out sports and entertainment events) are approved by the relevant federal executive authorities exercising the functions of developing state policy and legal regulation in the established field of activity.
7. The list of information contained in the documents specified in paragraphs 5 and 6 of these Regulations is established by the federal executive authorities vested with the authority to approve forms of document forms.
The forms of document forms approved in accordance with paragraphs 5 and 6 of these Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.
8. When filling out a document form, it must be ensured that at least 1 copy is completed at the same time, or the document form must have detachable parts, unless otherwise provided by the regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations.
9. Placing the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document form, drawn up in accordance with paragraph 8 of these Regulations.
10. The document form must be filled out clearly and legibly; corrections are not allowed. A damaged or incorrectly filled out document form is crossed out and attached to the document form book for the day on which they were filled out.
11. Document forms can be generated using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:
a) the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years;
b) when filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.
12. Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents.
13. Accounting of document forms produced by printing, according to their names, series and numbers, is maintained in the document form accounting book. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamp).
14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation.
The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.
15. Document forms received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of these Regulations in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked, and an acceptance certificate of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of document forms for registration by the specified employee.
16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the storage area for document forms is sealed or sealed.
17. Inventory of document forms is carried out within the time frame for conducting an inventory of cash in the cash register.
18. When monitoring the proper use of document forms, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms) is checked, as well as the presence of copies of documents (document spines), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document spines) with the amounts reflected in the cash book.
19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner.
20. If documents are used, cash payments and (or) payments using payment cards without the use of cash register equipment are carried out in the following order:
a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):
fills out the document form, with the exception of the space for personal signature (if such details are available);
receives funds from the client;
names the amount of funds received and places them separately in full view of the client;
signs the document (if there is space for a personal signature);
names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time;
b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur):
receives a payment card from the client;
fills out the document form, with the exception of the space for personal signature (if such details are available);
inserts a payment card into a device for reading information from payment cards and receives confirmation of payment on the payment card;
signs the document (if there is space for a personal signature);
returns the payment card to the client along with a document and a document confirming the transaction using the payment card;
c) when making a mixed payment, in which one part of the service is paid in cash, the other - using a payment card, the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.
Russian logistics
To establish that the forms of strict reporting forms approved before the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” , may be applied until December 1, 2008, unless otherwise provided in paragraph three of this paragraph. Establish that the forms of strict reporting forms approved in accordance with Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” to upon entry into force of this resolution, are applied by all organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.
Establish that forms of strict reporting forms approved before the entry into force of this resolution for services in respect of which the procedure for approving forms of strict reporting forms is determined in accordance with paragraphs 5 and 6 of the Regulations approved by this resolution may be applied before their approval in accordance with the specified Regulations.
3. To recognize as invalid:
Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (Collected Legislation of the Russian Federation, 2005, N 14, Art. 1251);
Decree of the Government of the Russian Federation of December 5, 2006 N 743 “On introducing amendments to paragraph 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171” (Collected Legislation of the Russian Federation, 2006, N 50, Art. 5347);
Decree of the Government of the Russian Federation dated August 27, 2007 N 542 “On amending paragraph 2 of the Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without application of cash register equipment" (Collected Legislation of the Russian Federation, 2007, No. 36, Art. 4382).
Chairman of the Government of the Russian Federation V. Zubkov
Position
on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment
(as amended on February 14, 2009)
1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of a document drawn up on a strict reporting form, equivalent to a cash receipt, as well as the procedure for approval, recording, storage and destruction of such forms.
2. On strict reporting forms, receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to to cash receipts (hereinafter referred to as documents).
3. The document must contain the following details, except for the cases provided for in paragraphs 5 - 6 of these Regulations:
a) name of the document, six-digit number and series;
b) name and legal form - for the organization;
last name, first name, patronymic - for an individual entrepreneur;
c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);
d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
e) type of service;
f) the cost of the service in monetary terms;
g) the amount of payment made in cash and (or) using a payment card;
h) date of calculation and preparation of the document;
i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);
j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.
4. The document form is printed or generated using automated systems.
A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.
5. If, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive authorities approve the specified forms of document forms for making cash payments and (or) settlements with using payment cards without using cash register equipment.
5.1. Documents used in the provision of services for the transportation of passengers and luggage by road and urban ground electric transport must contain the details established by the Rules for the transportation of passengers and luggage by road transport and urban ground electric transport.
6. If it is necessary to exclude from the form of the document the details provided for in subparagraphs “g” - “i” of paragraph 3 of these Regulations, the form of document forms when providing services by cultural institutions (cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and artistic design, and physical culture and sports services (carrying out sports and entertainment events) are approved by the relevant federal executive authorities exercising the functions of developing state policy and legal regulation in the established field of activity.
7. The list of information contained in the documents specified in paragraphs 5 and 6 of these Regulations is established by the federal executive authorities vested with the authority to approve forms of document forms.
The forms of document forms approved in accordance with paragraphs 5 and 6 of these Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.
8. When filling out a document form, it must be ensured that at least 1 copy is completed at the same time, or the document form must have detachable parts, except for the following cases:
a) the regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations establish a different procedure for filling out the document form;
b) all details of the document are filled in typographically when preparing the document form;
c) all or part of the document details are indicated in electronic form.
9. Placing the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document form, drawn up in accordance with paragraph 8 of these Regulations.
10. The document form must be filled out clearly and legibly; corrections are not allowed. A damaged or incorrectly filled out document form is crossed out and attached to the document form book for the day on which they were filled out.
11. Document forms can be generated using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:
a) the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years;
b) when filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.
12. Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents.
13. Accounting of document forms produced by printing, according to their names, series and numbers, is maintained in the document form accounting book. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamp).
14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation.
The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.
15. Document forms received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of these Regulations in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked, and an acceptance certificate of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of document forms for registration by the specified employee.
16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the storage area for document forms is sealed or sealed.
17. Inventory of document forms is carried out within the time frame for conducting an inventory of cash in the cash register.
18. When monitoring the proper use of document forms, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms) is checked, as well as the presence of copies of documents (document spines), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document spines) with the amounts reflected in the cash book.
19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner.
20. If documents are used, cash payments and (or) payments using payment cards without the use of cash register equipment are carried out in the following order:
a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):
fills out the document form, with the exception of the space for personal signature (if such details are available);
receives funds from the client;
names the amount of funds received and places them separately in full view of the client;
signs the document (if there is space for a personal signature);
names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time;
b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur):
receives a payment card from the client;
fills out the document form, with the exception of the space for personal signature (if such details are available);
inserts a payment card into a device for reading information from payment cards and receives confirmation of payment on the payment card;
signs the document (if there is space for a personal signature);
returns the payment card to the client along with a document and a document confirming the transaction using the payment card;
c) when making a mixed payment, in which one part of the service is paid in cash, the other - using a payment card, the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.
see also
Directive of
the Central Bank of June 20, 2007 N 1843-U On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash office of an individual entrepreneur
Resolution of the Government of the Russian Federation dated May 6, 2008 N 359 On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment
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Decree of the Government of the Russian Federation dated February 27, 2008 N 123 On introducing amendments to Decree of the Government of the Russian Federation dated December 1, 2006 N 737
Decree of the Government of the Russian Federation dated July 15, 2008 N 539 On introducing amendments to Decree of the Government of the Russian Federation dated December 1, 2006 N 737
GOVERNMENT OF THE RUSSIAN FEDERATIONDECISION of May 6, 2008 N 359
ABOUT THE PROCEDURE FOR CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS WITHOUT USING CASH CONTROL EQUIPMENT
(as amended by Decree of the Government of the Russian Federation dated February 14, 2009 N 112)
In accordance with paragraph 2 of Article 2 of the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards,” the Government of the Russian Federation decides: 1. Approve the attached Regulations on making cash payments and (or) settlements using payment cards without the use of cash register equipment. 2. Establish that the forms of strict reporting forms approved before the entry into force of the Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of a cash register technology” may be applied until December 1, 2008, unless otherwise provided in paragraph three of this paragraph. To establish that the forms of strict reporting forms approved in accordance with Decree of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” to upon entry into force of this Resolution, are applied by all organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved. Establish that forms of strict reporting forms approved before the entry into force of this Resolution for services in respect of which the procedure for approving forms of strict reporting forms is determined in accordance with paragraphs 5 and 6 of the Regulations approved by this Resolution may be used before their approval in accordance with the specified Regulations. 3. Recognize as invalid: Resolution of the Government of the Russian Federation of March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (Collection of Legislation of the Russian Federation, 2005 , N 14, art. 1251); Decree of the Government of the Russian Federation of December 5, 2006 N 743 “On amendments to paragraph 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171” (Collected Legislation of the Russian Federation, 2006, N 50, Art. 5347); Decree of the Government of the Russian Federation dated August 27, 2007 N 542 “On amending paragraph 2 of Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without application of cash register equipment" (Collected Legislation of the Russian Federation, 2007, No. 36, Art. 4382).
Chairman of the Government of the Russian Federation V. ZUBKOV
Approved
Decree of the Government of the Russian Federation
dated May 6, 2008 N 359
POSITION
ON CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS WITHOUT USING CASH CONTROL EQUIPMENT (as amended by Decree of the Government of the Russian Federation dated February 14, 2009 N 112)
The information letter of the Ministry of Finance of the Russian Federation dated August 22, 2008 clarifies that organizations and individual entrepreneurs providing services to the public have the right to use an independently developed strict reporting form, which must contain the details established by paragraph 3 of this Regulation, unless otherwise provided by paragraphs 5 and 6. Approval The form of such a document is not required by authorized federal executive authorities. 1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of a document drawn up on a strict reporting form, equivalent to a cash receipt, as well as the procedure for approval, recording, storage and destruction of such forms. 2. On strict reporting forms, receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to to cash receipts (hereinafter referred to as documents). 3. The document must contain the following details, except for the cases provided for in paragraphs 5 - 6 of these Regulations: (as amended by Decree of the Government of the Russian Federation of February 14, 2009 N 112) (see text in the previous edition) a) name of the document, six-digit number and series; b) name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur; c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney); d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document; e) type of service; f) the cost of the service in monetary terms; g) the amount of payment made in cash and (or) using a payment card; h) date of calculation and preparation of the document; i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur); j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document. 4. The document form is printed or generated using automated systems. A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.
5. If, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive authorities approve the specified forms of document forms for making cash payments and (or) settlements with using payment cards without using cash register equipment. 5.1. Documents used in the provision of services for the transportation of passengers and luggage by road and urban ground electric transport must contain the details established by the Rules for the transportation of passengers and luggage by road transport and urban ground electric transport. (clause 5.1 introduced by Decree of the Government of the Russian Federation dated February 14, 2009 N 112) 6. If it is necessary to exclude from the document form the details provided for in subparagraphs “g” - “i” of paragraph 3 of these Regulations, the form of document forms when providing services by cultural institutions (institutions cinema and film distribution, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and artistic design, and physical culture and sports services (conducting sports and entertainment activities) are approved by the relevant federal executive authorities that carry out the functions of developing state policy and legal regulation in the established field of activity. 7. The list of information contained in the documents specified in paragraphs 5 and 6 of these Regulations is established by the federal executive authorities vested with the authority to approve forms of document forms. The forms of document forms approved in accordance with paragraphs 5 and 6 of these Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved. 8. When filling out a document form, it must be ensured that at least 1 copy is completed at the same time, or the document form must have detachable parts, with the exception of the following cases: a) the regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations establish a different procedure for filling out document form; b) all details of the document are filled in typographically when preparing the document form; c) all or part of the document details are indicated in electronic form. (clause 8 as amended by Decree of the Government of the Russian Federation dated February 14, 2009 N 112) (see the text in the previous edition) 9. The series and number on the form of a document produced by printing are carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document form, drawn up in accordance with paragraph 8 of these Regulations. 10. The document form must be filled out clearly and legibly; corrections are not allowed. A damaged or incorrectly filled out document form is crossed out and attached to the document form book for the day on which they were filled out. 11. Document forms can be generated using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met: a) the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years; b) when filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored. 12. Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents. 13. Accounting of document forms produced by printing, according to their names, series and numbers, is maintained in the document form accounting book. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamp). 14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation. The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms. 15. Document forms received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of these Regulations in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked, and an acceptance certificate of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of document forms for registration by the specified employee. 16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the storage area for document forms is sealed or sealed. 17. Inventory of document forms is carried out within the time frame for conducting an inventory of cash in the cash register. 18. When monitoring the proper use of document forms, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms) is checked, as well as the presence of copies of documents (document spines), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document spines) with the amounts reflected in the cash book. 19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner. 20. In the case of using documents, cash payments and (or) payments using payment cards without the use of cash register equipment are carried out in the following order: a) when paying for services in cash, an authorized person of the organization (individual entrepreneur): fills out the document form for excluding the space for personal signature (if such details are available); receives funds from the client; names the amount of funds received and places them separately in full view of the client; signs the document (if there is space for a personal signature); names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time; b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur): receives a payment card from the client; fills out the document form, with the exception of the space for personal signature (if such details are available); inserts a payment card into a device for reading information from payment cards and receives confirmation of payment on the payment card; signs the document (if there is space for a personal signature); returns the payment card to the client along with a document and a document confirming the transaction using the payment card; c) when making a mixed payment, in which one part of the service is paid in cash, the other - using a payment card, the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.
| RESOLUTION N 470 On approval of the regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs → |
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