How to write a letter of explanation for an incorrectly issued check. What to do if the check at the online checkout is incorrectly punched? What errors can be in the online checkout

Do not confuse a correction check and a refund check. A correction receipt is beaten off if it is necessary to correct an error (the fact of non-use of cash registers), and if it is necessary to issue a return of goods, then you need to beat off a regular cashier's receipt indicating the sign of the calculation "return of receipts". Just generating a correction check is not enough. We justify the fact of non-use of the CCP, and its non-use is a direct reason to receive a fine (CAO RF Art. 14.5). Therefore, you need to act sequentially:

1. We draw up a document in any form, for example, an act or a memo, in which we indicate the date, time and reason for which the calculation was made without the use of CCP. Assign a document number and date. This document will serve as the basis for the correction, and it will need to be referred to in the check.
2. We beat off the correction check at the checkout.

The check at the online checkout was incorrectly punched - what to do?

He has the right to check his details through a special application and send information to the tax authorities about the violation. A cashier working at an online checkout transmits information about a broken check to the OFD.

The latter receives this information, confirms the fact of receiving the data and stores them. The main purpose of the OFD is a link between the owner of the online cash desk and the tax authorities, to whom he sends the information received within the specified time.

In the process of monitoring the information received, the tax service identifies violations, sends to the owners cash registers required to comply with the order and hold them accountable. This is how, in brief, the modern process of interaction between the tax authority and other persons involved in the procedure for using online cash desks looks like.
If a check for an online cash register is mistakenly punched, this may be in front of the tax authorities.

What to do if the online cashier check is incorrectly punched

• Take a statement from the buyer.
The buyer bought the shoes for cash, returns the next day with a check, wants a refund. The cashier takes a statement from the buyer, knocks out a return receipt and gives it back along with the money, taking the goods.

Return the next day after the purchase (cashless payment) - not all cash registers have the technical ability to make a refund by bank transfer. See the KKT manual. - not all bank terminals have the possibility of a return on the day of purchase.

Check with the bank.

Correction check. how to avoid a fine

Info

If the return check issued to correct the error is not linked to the erroneous check, is it possible to avoid the penalty for non-receipt of cash that you spoke about by submitting an explanatory statement from the cashier-operator or some other document? After all, the additional check attribute (tag 1192), in which the Federal Tax Service recommends linking to an erroneous check, is still not mandatory, and its possible values ​​are not defined. normative document FTS. - If there is no link to an erroneous check in the corrective and correct checks, then in order to avoid administrative responsibility, it is necessary to report the mistake and its correction to the tax authority before it is discovered. Linking to an erroneous check is really optional, since it is not provided for by either Law No. 54-ФЗ or Order of the Federal Tax Service dated 03.21.2017 No. ММВ-7-20 /

Correction check (p. 4)

Another situation may arise if the cashier accidentally punches the extra goods to the buyer. In this case, he also does not need to issue a correction check.
The online checkout allows you to simply issue a fiscal return document, as in the situation when the buyer decided to return the goods himself. A similar situation occurs with an erroneously executed purchase, which was not in reality.

For example, if this happened during staff training or cash register setup. Here you also need to use the sign "return of receipt".

By the way, "return expense" is not commonly used in trading. It should be used only in consignment stores, when the client wants to get back his goods, and returns the money in return.

Cancellation of a check mistakenly entered at the online checkout

This must be done in the additional attribute (tag 1192) of the return receipt, which is then included in the fiscal data. In exactly the same way, in the correct credit check, which is knocked out after the return check, a link is made to the initial erroneous check "receipt". I also advise you to voluntarily report to the tax authority about an erroneous receipt check and about correcting the error, this will free you from a fine for an incorrect check. If, however, the return check issued to correct the error does not contain the CRF of the erroneous receipt check, then the tax authorities may require the buyer to submit an application for a refund. Money for this check.
Since there is no application in this case, the organization (IP) may be fined for incorrect posting of funds.

How to make a refund, correction check, cancel an erroneous check?

Home / How to make a refund, correction check, cancel an erroneous check? In this article, we will look at how to properly process returns and erroneous checks at online cash desks so as not to raise questions from the tax office. Previously, it was simple: return on the day of the shift - through the cash register, on the other day - only through the main cash desk of the enterprise and cash register.

Attention

A statement from the buyer and an act of KM-3 were supposed to be returned. As for erroneous checks, it was proposed to simply save them and, together with an explanatory note from the cashier, pin them to the KM-3 act and send them to the accounting department.

Now, with the advent of online cash registers, in addition to returns, correction checks have appeared. Everyone is confused. Let's try to figure it out by giving examples from life. To start the definition: The main purpose of return checks is to return money to the buyer. The main purpose of correction checks is to correct errors.

Answers to questions about online cash registers in 2017: when is a correction check needed?

Kukovskaya Yuliya AlexandrovnaCounselor of the State Civil Service of the Russian Federation, Class 2 CCP checks with the settlement sign “return of receipts” must be knocked out not only when returning money to customers, but also when correcting errors in receipt checks. In addition, errors occur in the return checks themselves. We talked with a specialist from the Federal Tax Service about how best to draw up a correction. - Yuliya Alexandrovna, if a mistake is made in the “incoming” check, you need to make a “return incoming” check, the reverse of the erroneous one, and immediately knock out the correct “incoming” check. There is no movement of money on an erroneous receipt check and a return check leveling it. Should the amounts of these checks be included in the totals "incoming" and "returning incoming" of the report on closing the CCP shift? On the basis of this report, PKOs are compiled for the entire amount of money received for the change and cash settlements for the entire amount issued.

• Take a statement from the buyer.
• Make a "refund" through the bank terminal (the bank will deduct this money at the next reconciliation of the results).
• Knock out a check with the sign "return of receipt" for the returned items and give it to the buyer.
The buyer bought the shoes for non-cash, returns the next day with a check, wants to return the money. The cashier takes the application from the buyer, knocks out the return check on the bank terminal, knocks out the return check and gives both checks to the buyer. The funds are returned by the bank to the buyer's card in accordance with the concluded acquiring agreement. The check was entered incorrectly (we noticed immediately before the shift closed, the buyer is nearby)

1. Buyer to knock out the correct check.
2. Knock out a "return receipt" check for an erroneous check.
3. Transfer both checks (erroneous and return checks) to the accounting department along with an explanatory note from the cashier.

Incorrectly knocked out a check refund how to fix

But at the same time, the Federal Tax Service of Russia recommends doing it on the cash receipt. There are two reasons for this. Firstly, such a binding helps to find an erroneous check, “cancel” it and “replace” it with a new check. This is especially important at the boundary dates of the error and its correction. For example, a mistake was made in 2017, and it is corrected already in 2018. It is necessary to take into account the operation correctly in the right period. This requires binding. Secondly, in the absence of a buyer's statement about the return, such a link is additional confirmation that the error is not related to the intentional failure to receive money.

Fined under Part 1 of Art. 15.1 of the Code of Administrative Offenses (non-receipt of cash) it is impossible for the lack of binding, but you can be fined due to the lack of a buyer's statement about the return of goods. However, a voluntary statement about a violation or mistake committed exempts from administrative liability under Art.

The signs "return of receipt" and "return of expense" can only be indicated in receipts for the return of goods. By the way, if the cashier made a mistake in the cost of the goods and punched the goods to the buyer more expensive than it costs, for example, 300 rubles instead of 200, he just needs to issue a fiscal document for a return with the “return of arrival” sign, and then re-punch the goods at the correct price. This should be done if the inaccuracy was detected immediately. If the surplus of money in the cash register and the wrong amount in the check were found at the end of the shift, then he will have to issue a corrective document with the “income” sign, as well as write an explanatory note about the surplus at the cash desk. However, correction of any kind may be required not only on the day of the purchase, but also after a few days. After all, the mistake made can be discovered later if the buyer brings an incorrect document.

The check at the online checkout was incorrectly punched - what to do?

There are situations when the cashier mistakenly punched a cashier's check. This article is about how to properly document (cancel) an erroneously punched cash receipt.

Attention

The article provides an example (sample) of filling out primary documents when a cashier's check is erroneously punched: the KM-3 act and the cashier's explanatory note. We note right away that the procedure described below should be carried out before removing the daily report with cancellation.

Let's consider several situations. Situation #1. The cashier erroneously punched the cashier's check and discovered the error before removing the daily report with cancellation. In this case, we issue a refund from the cash desk as follows: 1.

We draw up an act KM-3 “On the return of funds to buyers for unused cash receipts(including for erroneously punched cash receipts)”; 2. We pin an erroneously punched cash receipt to the completed KM-3 act.

Instructions for correcting an erroneously punched check at an online checkout

Info

Table “Creating a correction check for the last shift”: Question Answer Situation: the cashier punched a check for an amount greater / less than he actually received, and this happened in the previous shift. How to be? This question is about post-shift adjustments.

According to the provisions of paragraph 4 of Article 4.3 of the CCP Law, the correction check must be broken after the report on the opening of the shift, but before the formation of the report on the closing of the shift. Thus, the adjustment of revenue, according to the literal reading of the law, cannot be carried out after the closing of the cash register.
Supporters of this interpretation of the law say that a correction check can only be created for the current shift.

What to do if the online cashier check is incorrectly punched

Returning receipts for an incorrectly punched check will return the situation to its original point. The new check should reflect the data similar to those indicated in the erroneously punched cashier's check.

Important

Then a new cash receipt is punched with the correct information. That is, in this case, unlike the correction, the operation is not corrected, but completely canceled.

When registering an income return transaction, the fiscal sign of an erroneous KKM check should be reflected so that the tax authorities do not require additional explanations and submission of a copy of the buyer's application for the return of the money paid. It is important to understand that this operation does not have to be done on the day of the mistake, since the corresponding restriction is not established by law. If the error is not corrected at all, then it is possible to apply sanctions under Part 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation. By a similar operation, you can eliminate other errors in the check that are not related to the underestimation of revenue.

Cancellation of a check mistakenly entered at the online checkout

At the same time, the online cash desk has already transmitted information about the transaction to the tax authorities, and the data has been recorded on the fiscal drive. Therefore, the cashier needs to cancel the operation with a new check, it will essentially be refundable.

In it, you must specify the sign of the calculation "return of receipts". This fiscal document must contain the same data as the primary one, including the incorrect form of payment by "electronic", as well as its fiscal attribute.

This allows you to undo the wrong operation. After that, the cashier will be able to knock out a new correct check with the settlement sign “incoming”. The buyer in this case must receive both documents: returnable and corrected. However, the old, erroneous check does not need to be demanded back. In an interview with the General Ledger, a specialist from the Federal Tax Service explained that a correction check can only contain signs of the calculation of “income” and “expense”.

What to do if a cashier's check is issued with an error

The form of the act was approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 (hereinafter - Decree No. 132). In columns 4 and 5 of the Act f. No. KM-3, you must specify the number of the erroneous check and its amount, respectively.

The act is signed by the responsible persons of the commission, consisting of the head, the head of the department, the senior cashier and the cashier-operator of the institution. Compiled Act f. No. KM-3 confirms the difference between the indications of the fiscal memory of the CCP and the actual revenue.

An explanatory note of the cashier in any form should be attached to the Act, indicating the reason for the error. An erroneously punched check must be paid off, pasted on a piece of paper and handed over to the accounting department together with the act (where they are stored with text documents for a given number).

The cashier must correctly fill out the Journal of the cashier-operator f. No. KM-4.

Explanatory cashier for an erroneously broken check: a sample and the procedure for compiling

The transmitted report contains an explanation indicating the original erroneous document, as a result, the amount indicated in the document is subject to deduction from the total revenue for the day.

• When returning money not on the day of purchase of products, but within 14 days from the date of purchase, in accordance with consumer protection law, when the cashier on duty writes out a cash order for expenditure (RKO) and issues money from the main cash desk. Previously, the cashier accepts from the buyer an application drawn up by him outlining the problem and checks the compliance of the passport data indicated in the application with the document presented by the citizen.

Note! Issuing a return check is possible only on the day of the purchase when using a new model in the operation of the cash register.

What to do if the check at the online checkout is incorrectly punched?

Upon receipt of an order from the tax authority that received information about unrecorded sales, a correction check is generated indicating the TC order as the basis, which is sent to the operator and to the TC along with the organization's obligation to pay a fine (Article 14 of the Code of Administrative Offenses of the Russian Federation). Situation 2. If a cashier punches a cash document for an amount greater than actually received, an excess of sales proceeds over fiscal data (shortage) is formed. In this case, the creation of a correction check is not mandatory due to the absence of suspicions about the non-use of cash register equipment. The cashier should punch through the document for the return of receipts for the missing amount and prepare an explanatory note explaining the reason for the shortage of money at the cash desk. When a check for the wrong amount was broken in the presence of the buyer, it is also possible not to create a correction check.

Add to favoritesSend to e-mail A check at the online checkout was entered incorrectly - this is not uncommon. There is no need to panic, because the law provides a way out of this situation.

Consider the procedure for such a case. Wrong CCP check - the basis for correction Tax authorities are able to remotely see errors in cash settlements How to issue a correction of an erroneously punched check? Issuing a check for the return of the arrival Results Incorrect check of the CCP - the basis for correction All people make mistakes, and only those who never work at all do not make mistakes. The corresponding everyday practice did not bypass the cashiers working with the new online cash registers.

Incorrectly beat off a check at the cash desk how to fix it

Answer dated 06/29/2016 An incorrectly punched check means that the money on it was not actually received at the cash desk. Such funds can be considered unreceived revenue, since the amount is reflected in the fiscal memory of the institution's CCP. For non-receipt of cash proceeds, penalties may be imposed on the institution in accordance with Art. 15.1 of the Code of Administrative Offenses of the Russian Federation. Therefore, it is necessary to correctly draw up documents for an erroneous check. The procedure for processing documents in relation to incorrectly issued checks is defined in clause 4.3 of the Model Rules for the Operation of Control and cash registers in the implementation of cash settlements with the population, approved. Ministry of Finance of Russia dated August 30, 1993 No. 104 (hereinafter - Rules No. 104). In this situation, the cashier must draw up and execute, together with the administration of the institution, an Act on the return of funds to buyers (clients) for unused cash receipts (including erroneously punched cash receipts) in the form No. KM-3.
From July 1, 2017, all organizations on common system taxation and simplification, as well as companies and individual entrepreneurs selling excisable goods are required to use online cash desks (individual entrepreneurs on PSN and UTII until July 1, 2018 use online cash desks only on a voluntary basis). In the article we will talk about an erroneously punched check for online checkout, we will give instructions on how to correct the document.

Online cash desks differ from conventional cash desks in that they are equipped with fiscal memory(fiscal drive), which daily transmits information on the organization's revenue to the tax service through special OFDs (fiscal data operators). Since this innovation has been working for only six months (since January 1, many organizations have started using online cash registers), and officials have not yet given official explanations and instructions about possible situations in which online cash registers can be used, the question of possible errors remains open.

The document must have:

• date and time of the operation;
• serial number;
• causes of erroneous actions of the cashier.

It is better to keep supporting documents referenced by correction checks in order to be able to present them to the tax authorities upon request. If the fact of sale without the use of cash registers was fixed and then corrected, it is best to immediately report this to the Federal Tax Service.

This can be done in person or through Personal Area KKT on the official website of the service. This will avoid fines. Indeed, from the nature of the corrective document, the tax office will still learn about the fact of non-use of cash register equipment when settling with the buyer.

In addition, it may become known from other sources. In this case, the tax authorities can send an order to the organization, and they will have to give explanations and present documents.

If you punched an erroneous check for a refund on a regular cash register (in which such a function is provided), then you do not need to perform any actions on the cash register itself.

The fact is that until the moment the online cash register was put into effect, the registration of a refund to the buyer did not provide for breaking a check for a refund on the cash register. And if the CCP functionality provided for such an operation, then in any case, the return check was not a fiscal document. And as a result of the shift in the Z-report on a regular cash register, the total amount of revenue is reflected without taking into account the return, and the amount of the receipt for the return is reflected in such a Z-report for reference. Therefore, in such a situation, on the basis of the withdrawn Z-report, fill in the revenue data in the Journal of the cashier - teller in the general manner - without reflecting and not taking into account the data of the erroneous return check.

From the cashier - the operator must be required to draw up an explanatory note in which he reports that this return check was entered erroneously and for what reasons.
If you erroneously entered a check for a refund on an online cash register, then in this way you unreasonably reduced cash receipts for a shift. In order to correct this error, it is necessary to break through the correction check for the amount of the erroneous refund check. In this case, the total amount of revenue will be correct.

If an error is detected after the shift is closed (after the Z-report for the shift is removed), then after the correction check is broken, remove another Z-report. And based on the data of two Z-reports, reflect in the Journal of the cashier - teller the amount of revenue that actually went to the cash desk and was available at the end for the general order. Do not reflect the return of money and correction in any way in the Journal of the cashier - teller.

What documents to draw up when working with CCP

When working with an online cash register, it is not necessary to apply the forms approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132. The fact is that the fiscal data that comes to the tax office from the online cash register completely replaces the information from the forms KM-1, KM -2, KM-3, KM-4, KM-5, KM-6, KM-7, KM-8, KM-9. Such clarifications are in the letter of the Ministry of Finance of Russia dated September 16, 2016 No. 03-01-15 / 54413 (brought to the tax inspectorates by letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / 18059).

Organizations that use old-style cash desks before July 1, 2017 are required to issue KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7, KM-8, KM-9 .

Return of goods by the buyer

On the online cash register, punch a check with the sign “return of receipts”.

The seller organization is obliged to replace the goods or return the money to the buyer upon presentation of at least one of the following documents:

cash receipt;

sales receipt;

other document that confirms the payment.

In the event that the buyer cannot produce any of these documents, he has the right to refer to witness statements to confirm the fact of purchasing the goods from the seller.

If by any of these methods the buyer can prove that he bought the goods from this seller, the organization will have to replace the goods or return the money.

Error in check

Situation: what to do if the cashier-operator punched a cashier's check with an error in the payment amount

Generate a correction receipt.

When working with online cash registers, checks that have been entered with an error are corrected by adjusting the calculations. To generate a correction cash receipt, read the operation manual for cash registers. For example, manufacturers write that correction checks contain:
– heading "Cash receipt correction";
- the name of the operation;
- amount;
– information about the type of payment;
– a block of information for transferring fiscal data to the operator with all the details of the cash receipt.

Depending on what amount is broken in the check: more or less than the purchase price, the cashier-operator generates a correction check:
- for the receipt or expenditure of money;
- to return income or expenses.

The cashier will be required to write an explanatory note about the reasons for the error. And then find the wrong check in the control tape.

If the device does not issue a tape, you will have to call for help from the technical support of your KKM. The specialist will extract an incorrectly punched check from the ECLZ. When the exact figure of the error is known, the cashier fills in the journal for the mentioned items: cash receipts, real earnings, the difference in the form of the amount of the wrong check.

It is better to attach a check and an act of return in the form No. KM-3 to the explanatory note. Send the package of documents to the accounting department.

can be corrected with a correction check or a refund check. Corrections are necessary in cases where, after an incorrectly performed operation, there are surpluses or shortages in the cash register. The following situations can become a source of errors:

• the cashier indicated payment by card instead of cash or vice versa;
• the cost parameters of the goods are displayed incorrectly;
• there was a technical failure.

An erroneous check of an online checkout can be corrected through a return check if the initiative for the correction comes from the buyer when the purchased item is returned to the store. A return document is also required in the case of an incorrectly entered value of the product on the check. The correction check is intended for use in situations with an excessively posted total amount or the absence of data on the purchase made in the KKM database.

How to fix a cashier's check online

Changes to the settlement transactions carried out at the online checkout can be carried out on the same day or several days after the completion of the purchase and sale transaction.

How to cancel a check at the online checkout if the purchase amount or type of payment was incorrectly indicated:

• a new cash document is created - with the sign of the calculation "return of receipt", the cost of the goods and the details of the canceled document are written in the check;

• after cancellation, the next purchase receipt with correct data is broken through;
• checks (returnable and correct) are transferred to the client.

Such a procedure is possible provided that the cancellation is made immediately after the receipt of revenue has been reflected.

If the error is revealed later (at the end of the shift or after some time), you need to create a corrective receipt. The correction check is generated no earlier than the shift opening report is generated and no later than the shift closing report is generated (clause 4, article 4.3 of Law No. 54-FZ of May 22, 2003).

When returning money, the client must receive a written application from the buyer. The reverse settlement is made in the same form as in the case of a sale and purchase transaction (the client paid for the purchase in cash, which means that the seller issues cash upon return, if the payment was by card, then the money must be credited to the buyer on the card).

When a check at the online checkout is incorrectly punched and an adjustment document is drawn up, a new check is automatically sent to the Federal Tax Service. Based on the information received about the error that occurred tax office the right to request clarification from the taxpayer. The seller must attach an explanatory document to the check, which indicates the following information:

• date when the operation was performed (the exact time of the procedure must be indicated);
• the number assigned to the document;
• the circumstances and causes of the error in the payment document are described in detail.

If a check at the online checkout is mistakenly broken, it can be canceled provided that the defect is promptly detected. In other situations, the option is only possible with a corrective check. Mandatory elements of such a changing payment document are listed in paragraph 5 of Art. 4.1 of Law No. 54-FZ of May 22, 2003:

• name of the form;
• check number, date of its creation;
• identification data of the user of the online cash desk (name, TIN);
• registration data of operated CCP;
• designation of the factory code assigned to the fiscal accumulator;
• the address at which the sale and purchase transaction was carried out (place of settlement);
• fiscal sign of the document.

How to issue an erroneously punched check?

The online cash desk makes it possible to indicate the correct code of the transaction in the settlement sign:

• when funds are received at the cash desk, “1” is affixed,
• when issuing - "3".

The type of adjustment can be indicated in two ways:

• "0" is affixed if the adjustment is made by the seller without an order from the tax authority;
• "1" means that the order of the Federal Tax Service became the basis for making corrections.

The requisite "Basis for correction" indicates the date and number of the explanatory document attached to the corrective check.

INSTRUCTION: what to do if an erroneous check is knocked out?

No one is immune from mistakes, and cashiers in this sense are no exception. No, no, yes, there will be a situation when he knocks out a check with an erroneous amount. What to do in such a situation?

There are different ways to find out that a check has been broken for the wrong amount: the buyer will immediately pay attention to it or, after a while, when everything becomes clear when the reconciliation data diverges. From when the fact of an incorrectly issued check will be revealed, depend on further actions for correcting the error.

Registration procedure

If the cashier finds a "defective" check immediately with the buyer, then you can punch a new document, for the correct amount, and transfer it to the client. The erroneous document will need to be picked up. In this case, we are talking about a document that was knocked out for a larger amount than necessary. At the end of the day, the employee will draw up an act on the return of money to buyers on unused cash receipts, including those erroneously punched (in the form No. KM-3). The paper should indicate the check number and the wrong amount. The "defective" document must be repaid. And then you need to attach the check to a sheet of paper and hand it over to the accounting department together with the act. Enter the amount of the erroneously punched check in column 15 of the journal of the cashier-operator.

Let me remind you that the form of act No. KM-3 is used in organizations to process the return of amounts to customers on unused checks, including those mistakenly punched. The document is drawn up in one copy. The cashier's revenue is reduced by the amount of money on the checks returned by the buyers and it is entered in the register of the cashier-operator. The act is signed by responsible persons: the head, the head of the department, the senior cashier and the cashier-operator of the company.

If the check is knocked out for a smaller amount than required, the cashier-operator can knock out an additional document for the difference. If this is not done, the tax authorities have the right to fine the company for not using CCP.

In ruling dated March 18, 2009 No. ВАС-2583/09, the Supreme Arbitration Court confirmed that a check drawn for a smaller amount is considered not issued.

If it is not possible to pick up from the client a document that was erroneously issued for a larger amount than required, then it is necessary to attach an explanatory note from the cashier to the papers listed above, made in the name CEO. In the journal of the cashier-operator, in column No. 15, in this case, it is necessary to reflect the amount of the erroneous check. certified by the director outlet an explanatory note together with the check must be attached to the completed act No. KM-3. The collected package of documents is transferred to the accounting department.

The following situation may also arise: the cashier knocked out a cash check to the buyer instead of conducting a cashless transaction if the client paid with a bank card. In this case, you need to immediately knock out the correct check. Next, you need to draw up an act in the form No. KM-3. An explanatory note should also be attached to it. Copies of terminal slips will not interfere either. They will confirm that a different amount was sent to the bank than the amount indicated in the Z-report. In the journal of the cashier-operator in column 11, the actual data should be reflected.

Violation and punishment

As you know, for violating the order of conduct cash transactions the company may be fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation. The amount of sanctions for officials ranges from 4000 to 5000 rubles, for legal entities- from 40,000 to 50,000 rubles.

The Federal Tax Service for the city of Moscow, in Letter No. 34-25 / 072141 dated July 30, 2007, stated the following position: the amount of revenue must correspond to the readings of cash summing counters and the control tape, and also coincide with the amount handed over by the cashier-operator to the senior cashier with the final check of the CCP. In the event of disputes, in the opinion of the tax authority, the organization may submit supporting documents confirming that the buyer was refunded. The Federal Antimonopoly Service of the West Siberian District, in its Decree of October 21, 2008 No. F04-6523 / 2008 (14724-A27-29), concluded that the documents (acts of returning money to buyers for goods or amounts erroneously entered according to CCP), drawn up in violation, do not indicate that the organization has not capitalized the funds.

The Federal Antimonopoly Service of the Moscow District, in Decree No. KA-A40 / 619-06 dated February 28, 2006, indicated that non-compliance with the procedure for returning money to consumers and improper execution of acts of form No. KM-3 in themselves do not constitute an offense under Article 15.1 of the Code of Administrative Offenses of the Russian Federation. Although in most cases, the arbitrators recognize that a violation of the procedure for processing documents does not indicate the commission of an offense , responsibility for which is provided for by the named article of the Code, paperwork should still be drawn up correctly. This will avoid litigation with auditors.

In Decree No. F09-13603/13 dated December 24, 2013 in case No. A76-3628/2013, the Federal Antimonopoly Service of the Urals District refused to satisfy the demands of the company, which tried to challenge the actions of tax inspectors. The organization wanted to prove that it had the right to reduce the amount of income by the amount of erroneously punched cash receipts and returns for goods handed over to customers. However, the courts rejected this argument, since the records of the return of funds and erroneously punched checks were not reflected in the book of the cashier-operator, reports on the cash desk, which, according to the arbitrators, is a violation of the rules for conducting cash transactions.