of October 12, 2012 No. AC-4-2/17308
Federal Tax Service <...> reports the following.
According to Item 2 of article 2 of the Federal Law of 22.05.2003 N 54-FZ "About use of the control and cash equipment when implementing cash cash calculations and (or) calculations with use of payment cards" the organizations and individual entrepreneurs according to the procedure determined by the Government of the Russian Federation can perfrom cash cash calculations and (or) calculations with use of payment cards without use of the control and cash equipment in case of rendering services to the population on condition of issue of the corresponding forms of the strict reporting by them.
The approval procedure of blank form of the strict reporting, equated to cash register receipts, and also procedure for their accounting, storages and destructions is established by the Government of the Russian Federation.
The order of the Government of the Russian Federation N 359 approves of 06.05.2008 Regulations on procedure of cash cash calculations and (or) calculations with use of payment cards without use of the control and cash equipment (further - the Provision N 359) which establishes procedure the organizations and individual entrepreneurs of cash cash calculations and (or) calculations with use of payment cards without use of the control and cash equipment in case of rendering services to the population on condition of issue of the document processed on the form of the strict reporting equated to the cash register receipt and also approval procedure, accounting, storage and destruction of such forms.
According to Provision N Item 5 359, if in accordance with the legislation of the Russian Federation federal executive bodies are given authority according to blank forms of the documents used when rendering services to the population, such federal executive bodies approve the specified blank forms of documents for implementation of cash cash calculations and (or) calculations with use of payment cards without use of the control and cash equipment.
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