of March 6, 2013 No. AC-4-2/3777
About check of details of cash register receipts in case of registration (re-registration) of the control and cash equipment
The Federal Tax Service in connection with addresses of taxpayers concerning check of the details containing on cash register receipts reports the following. Requirements to the details printed by the control and cash equipment on the cash register receipt are determined by the Provision item 4 on application of cash registers when implementing cash calculations with the population approved by the order of the Government of the Russian Federation of 30.07.1993 of N 745, and part 2 of article 5 of the Federal Law of 03.06.2009 N 103-FZ "About the activities for acceptance of payments of physical persons performed by payment agents".
According to Item 67 of Administrative regulations of provision of FNS of Russia of the state service in registration of the control and cash equipment used by the organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation, the Ministry of Finance of the Russian Federation approved by the order of 29.06.2012 of N 94 N (further - Administrative regulations of N 94 N), upon completion of fiskalization the specialist of territorial tax authority responsible for provision of the state service carries out verification of presence on the cash register receipts which are printed out by the control and cash equipment, replaceable and fiscal reports of the details corresponding to technical characteristics and parameters of functioning of the registered model of the control and cash equipment and also for compliance to requirements to the cash register receipts established by the legislation of the Russian Federation. During check for confirmation of the fact of operation of the control and cash equipment in the fiscal mode the check for any amount which shall be reflected in replaceable and fiscal reports is printed.
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