LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 5, 2013 No. AC-4-2/19831

About registration (re-registration) of the control and cash equipment

The Federal Tax Service in connection with the arriving appeals of the Departments of FNS of Russia for subjects of the Russian Federation concerning legitimacy of registration in tax authorities of the control and cash equipment depending on the producer of the electronic control tape of protected (ECTP) reports the following.

Registration (re-registration) of the control and cash equipment in tax authorities is performed according to 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 approved order of the Ministry of Finance of the Russian Federation of 29.06.2012 No. 94n.

The specified Administrative regulations do not contain the bases for refusal in registration (re-registration) of the control and cash equipment depending on EKLZ producer in this connection tax authorities have no right to refuse to taxpayers registration of the control and cash equipment depending on EKLZ producer.

According to the Federal Law of 22.05.2003 No. 54-FZ "About use of the control and cash equipment when implementing cash cash calculations and (or) calculations with use of payment cards" only the control and cash equipment which is included in the State register of the control and cash equipment is subject to registration in tax authorities.

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