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GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
from 06.05.08 N 359
"ON THE PROCEDURE FOR CARRYING OUT CASH SETTLEMENTS
AND (OR) PAYMENTS USING PAYMENT CARDS
WITHOUT APPLICATION OF CASH EQUIPMENT»
In accordance with paragraph 2 of Article 2 of the Federal Law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" Government Russian Federation decides:
1. Approve the attached Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers.
2. 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 a cash register techniques" may be applied until December 1, 2008, unless otherwise provided by the third paragraph of this clause.
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 registers" up to of the entry into force of this resolution, are applied by all organizations and individual entrepreneurs providing the population with services of the types for which these forms of 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 until they are approved in accordance with the specified Regulation.
3. 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 settlements and (or) settlements using payment cards without the use of cash registers" (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 Amendments to Clause 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, N 50, Art. 5347);
Decree of the Government of the Russian Federation of August 27, 2007 N 542 "On Amendments to Clause 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171" On Approval of the Regulations on Cash Payments and (or) Settlements Using Payment Cards Without use of cash registers" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2007, N 36, art. 4382).
Prime Minister
Russian Federation
V. Zubkov
POSITION
ABOUT CASH SETTLEMENTS
AND (OR) PAYMENTS USING PAYMENT CARDS
WITHOUT APPLICATION OF CASH EQUIPMENT
1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the public, subject to the issuance of a document drawn up on a strict reporting form equated to a cashier's check, as well as the procedure for approval, accounting, storage and destruction of such forms.
2. 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) document name, six-digit number and series;
b) name and legal form - for the organization;
surname, name, patronymic - for an individual entrepreneur;
c) the location of the permanent executive body legal entity(in the absence of a permanent executive body of a legal entity - another body or person entitled to act on behalf of a 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 in cash and (or) using a payment card;
h) the date of the 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 form of the document is made in a typographical way or is formed using automated systems.
A printed form of a document must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation), unless otherwise provided by regulatory legal acts on the approval of the forms of such documents.
5. If, in accordance with the legislation of the Russian Federation, the federal executive authorities are vested with the authority to approve the forms of document forms used in the provision of services to the public, such federal executive authorities approve the indicated forms of document forms for cash settlements and (or) settlements with using payment cards without the use of cash registers.
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 forms of document forms when providing services by cultural institutions (film and film distribution institutions, theater and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including exhibition services and decoration, and services physical education and sports (holding sports and entertainment events) are approved by the relevant federal executive authorities that carry out the functions of developing public 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 this Regulation is established by the federal executive authorities empowered to approve the forms of document forms.
Forms of forms of documents approved in accordance with paragraphs 5 and 6 of this Regulation are used by organizations and individual entrepreneurs providing the population with services of the types for which these forms are approved.
8. When filling out the form of the document, at least 1 copy must be made simultaneously, or the form of the document must have tear-off parts, unless otherwise provided by the regulatory legal acts of the federal executive bodies specified in paragraphs 5 and 6 of this Regulation.
9. The affixing of the series and number on the form of a document made by printing is carried out by the manufacturer of the forms. Duplication of the series and number on the blank document is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document blank, drawn up in accordance with paragraph 8 of these Regulations.
10. The form of the document must be filled out clearly and legibly, corrections are not allowed. A damaged or incorrectly completed form of a document is crossed out and attached to the book of registration of forms of documents for the day on which they were filled out.
11. The formation of document forms can be carried out 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 save all operations with the document form for at least 5 years;
b) when filling out the form of the document and issuing the document by an automated system, the unique number and series of its form are stored.
12. Organizations and individual entrepreneurs, at the request of the tax authorities, are obliged to provide information from automated systems on issued documents.
13. Accounting for forms of documents made in a typographical way, according to their names, series and numbers, is kept in the book of registration of document forms. 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 (stamped).
14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, accounting and issuing document forms, as well as accepting cash from the public 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. Forms of documents received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of this Regulation in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day of receipt of the forms of documents. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data indicated in the accompanying documents (waybills, receipts, etc.) is checked, and an act of acceptance of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of forms of documents for registration by the specified employee.
16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped rooms in conditions that exclude their damage and theft. At the end of the working day, the place of storage of forms of documents is sealed or sealed.
17. Inventory of forms of documents is carried out within the terms of the inventory of cash in cash.
18. When exercising control over the proper use of forms of documents, 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), as well as the presence of copies of documents (document roots), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document roots) to the amounts reflected in the cash book.
19. Packed in sealed bags, copies of documents (backs) confirming the amount of cash received (including with the use of payment cards) are stored in a systematized form for at least 5 years. At the end of the specified period, but not earlier than a month from the date of the last inventory, copies of documents (backs) are destroyed on the basis of an act on their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged forms of documents are destroyed in the same order.
20. In the case of the use of documents, cash settlements and (or) settlements using payment cards without the use of cash registers are carried out in the following order:
a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):
receives money from the client;
names the amount of funds received and places them separately in front of the client;
names the amount of change and issues it to the client along with the document, while paper bills and change coins are issued simultaneously;
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 in the form of the document, with the exception of a place for a 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 by a payment card;
signs the document (if there is space for a personal signature);
returns the payment card to the client together with the document and the document confirming the transaction using the payment card;
c) in the case of mixed payment, in which one part of the service is paid in cash, the other part - using a payment card, the issuance of the document and change, as well as the return of the payment card, are made simultaneously.
Downloads
Order of the Ministry of Emergency Situations of Russia of June 26, 2012 N 359 (as amended on April 21, 2014) On the approval of the administrative regulations of the Ministry of the Russian Federation for civil defense, emergency situations and liquidation of consequences of natural disasters of the execution of the state function for the implementation of state supervision in the field of protection of the population and territories from emergency situations - rtf (921.6 Kb)
MINISTRY OF THE RUSSIAN FEDERATION FOR CIVIL AFFAIRS
DEFENSE, EMERGENCIES AND RELIEF
CONSEQUENCES OF NATURAL DISASTERS
ORDER
ON APPROVAL OF ADMINISTRATIVE REGULATIONS
NATURAL AND MAN-MADE NATURE
List of changing documents
In accordance with the Regulations on the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters, approved by Decree of the President of the Russian Federation of July 11, 2004 N 868 "Issues of the Ministry of the Russian Federation for Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters Disasters" (Collected Legislation of the Russian Federation, 2004, No. 28, Art. 2882; 2005, No. 43, Art. 4376; 2008, No. 17, Art. 1814, No. 43, Art. 4921, No. 47, Art. 5431; 2009 , N 22, item 2697, N 51, item 6285; 2010, N 19, item 2301, N 20, item 2435; N 51, item 6903; 2011, N 1, item 193, item 194 ; N 2, item 267; N 40, item 5532; 2012, N 2, item 243, N 6, item 643, N 19, item 2329) and the Decree of the Government of the Russian Federation of May 16, 2011 N 373 "On the development and approval of administrative regulations for the performance of state functions and administrative regulations for the provision of public services" (Collected Legislation of the Russian oh Federation, 2011, N 22, art. 3169, No. 35, art. 5092)
1. Approve the attached Administrative Regulations of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters for the performance of the state function of exercising state supervision in the field of protecting the population and territories from natural and man-made emergencies.
2. Recognize invalid the order of the Ministry of Emergency Situations of Russia dated 09.08.2010 N 382 "On approval of the Administrative Regulations of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief for the performance of the state function of supervising the implementation of federal executive bodies, executive bodies constituent entities of the Russian Federation, local authorities, organizations, as well as officials and citizens of the established requirements in the field of protecting the population and territories from natural and man-made emergencies" (registered with the Ministry of Justice of the Russian Federation on October 11, 2010, registration N 18676).
V.A.PUCHKOV
Approved
by order of the Ministry of Emergency Situations of Russia
dated 06/26/2012 N 359
ADMINISTRATIVE REGULATIONS
MINISTRIES OF THE RUSSIAN FEDERATION FOR AFFAIRS
CIVIL DEFENSE, EMERGENCIES AND LIQUIDATION
CONSEQUENCES OF NATURAL DISASTERS
FUNCTIONS FOR THE IMPLEMENTATION OF STATE SUPERVISION IN THE REGION
PROTECTION OF THE POPULATION AND TERRITORIES FROM EMERGENCY SITUATIONS
NATURAL AND MAN-MADE NATURE
List of changing documents
(As amended by the Orders of the Ministry of Emergency Situations of Russia dated December 27, 2013 N 845, dated April 21, 2014 N 199)
I. General provisions
Name of the state function
1. Implementation of state supervision in the field of protection of the population and territories from natural and man-made emergencies (hereinafter referred to as the state function).
Name of the federal body executing
state function
2. The execution of the state function is carried out by the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters and its territorial bodies (hereinafter referred to as the supervisory bodies).
List of normative legal acts regulating
performance of a public function
3. The execution of the state function is carried out in accordance with the following legislative and other regulatory legal acts of the Russian Federation:
Civil Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1994, No. 32, Art. 3301; 1996, No. 9, Art. 773, No. 34, Art. 4026; 1999, No. 28, Art. 3471; 2001, No. 17, Art. 1644, No. 21, Article 2063; 2002, No. 12, Article 1093, No. 48, Articles 4737, 4746; 2003, No. 2, Article 167, No. 52 (Part I), Article 5034 2004, No. 27, article 2711, No. 31, article 3233; 2005, No. 1 (part I), articles 18, 39, 43, No. 27, article 2722, No. 30 (part II ), Article 3120; 2006, No. 2, Article 171, No. 3, Article 282, No. 23, Article 2380, No. 27, Article 2881, No. 31 (Part I), Article 3437, No. 45 , Article 4627, No. 50, Article 5279, No. 52 (Part I), Articles 5497, 5498; 2007, No. 1 (Part I), Article 21, No. 7, Article 834, N 27, Article 3213, No. 31, Article 3993, No. 41, Article 4845, No. 49, Article 6079, No. 50, Article 6246; 2008, No. 17, Article 1756, No. 20, Article 2253, No. 29 (Part I), Article 3418, No. 30 (Part I), Article 3597, No. 30 (Part II), Articles 3616, 3617; 2009, No. 1, Article 14 , 19, 20, 23, N 7, item 775, N 26, item 3130, N 29, item 3582, 3618; 2010, N 19, item 2291, N 31, item 4163; 2011, No. 7, article 901, No. 15, article 2038, No. 49 (part I), article 7015, article 7041, no. 50, art. 7347);
Code of the Russian Federation on administrative offenses (Collected Legislation of the Russian Federation, 2002, No. 1 (part I), Art. 1, No. 18, Art. 1721, No. 30, Art. 3029, No. 44, Art. Art. 4295, 4298; 2003, No. 1, Article 2, No. 27 (Part I), Article 2700, No. 27 (Part II), Articles 2708, 2717, No. 46 (Part I), Articles 4434, 4440, No. 50 , Articles 4847, 4855, No. 52 (Part I), Article 5037; 2004, No. 19 (Part I), Article 1838, No. 30, Article 3095, No. 31, Article 3229, N 34, Articles 3529, 3533, No. 44, Article 4266; 2005, No. 1 (part I), Articles 9, 13, 37, 40, 45, No. 10, Article 762, 763, No. 13, Articles 1077, 1079, No. 17, Articles 1484, No. 19, Articles 1752, No. 25, Articles 2431, No. 27, Articles 2719, 2721, No. 30 (p. I), Article 3104, No. 30 (Part II), Article 3124, 3131, No. 40, Article 3986, No. 50, Article 5247, No. 52 (Part I), Article 5574 , 5596; 2006, N 1, item 4, 10, N 2, item 172, 175, N 6, item 636, N 10, item 1067, N 12, item 1234, N 17 (Part I), Article 1776, No. 18, Article 1907, No. 19, Article 2066, No. 23, Articles 2380, 2385, No. 28, Article 2975, No. 30, Article 3287, No. 31 (Part I), Articles 3420, 3432, 3433, 3438, 3452, No. 43, Article 4412, No. 45, Articles 4633, 4634, 4641, No. 50, Art. Art. 5279, 5281, No. 52 (Part I), Art. 5498, Art. 6227; 2007, N 1 (part I), Art. Art. 21, 25, 29, 33, No. 7, Art. 840, no. 15, art. 1743, No. 16, Art. Art. 1824, 1825, No. 17, Art. 1930, no. 20, art. 2367, No. 21, Art. 2456, No. 26, art. 3089, no. 30, art. 3755, No. 31, art. Art. 4001, 4007, 4008, 4009, 4015, No. 41, Art. 4845, No. 43, art. 5084, no. 46, art. 5553, no. 49, art. Art. 6034, 6065, no. 50, art. 6246; 2008, N 10 (part I), art. 896, no. 18, art. 1941, No. 20, Art. Art. 2251, 2259, No. 29 (part I), Art. 3418, No. 30, No. 30 (Part I), art. Art. 3582, 3601, 3604, 3735, no. 45, art. 5143, no. 49, art. Art. 5738, 5745, 5748, No. 52 (Part I), Art. Art. 6235, 6236, 6248; 2009, N 1, art. 17, no. 7, art. Art. 771, 777, no. 19, Art. 2276, no. 23, art. 2767, No. 26, Art. Art. 3120, 3122, 3131, 3132, no. 29, art. Art. 3597, 3599, 3635, 3642, No. 45, Art. Art. 5265, 5267; 2010, N 11, art. Art. 1169, 1176, No. 15, Art. Art. 1743, 1751, No. 18, Art. 2145, No. 19, art. 2291, no. 21, art. Art. 2525, 2526, 2530, no. 23, art. 2790, no. 25, art. 3070, no. 27, art. Art. 3416, 3429, No. 28, Art. 3553, No. 30, art. Art. 4000, 4002, 4005, 4006, 4007, No. 31, Art. Art. 4155, 4158, 4164, 4191, 4192, 4193, 4198, 4206, 4207, 4208, 4573, 4574, N 32, art. 4298, No. 41 (Part II), art. Art. 5192, 5193, No. 46, Art. 5918, No. 49, Art. 6409, no. 50, art. 6605, No. 52 (part I), Art. Art. 6984, 6995, 6996; 2011, N 1, art. Art. 10, 23, 29, 33, 47, 54, No. 7, Art. Art. 901, 905, No. 15, Art. 2039, No. 17, Art. Art. 2310, 2312, No. 19, Art. Art. 2714, 2715, no. 23, art. Art. 3260, 3267, No. 27, Art. Art. 3873, 3881, no. 29, art. Art. 4289, 4290, 4291, 4298, No. 30 (Part I), Art. Art. 4573, 4574, 4584, 4590, 4591, 4598, 4601, 4605, N 45, Art. Art. 6325, 6326, 6334, No. 46, Art. 6406, No. 47, art. Art. 6601, 6602, No. 48, Art. 6730, 6732, No. 49 (Part I), Art. Art. 7025, 7042, No. 49 (part V), Art. Art. 7056, 7061, no. 50, art. Art. 7345, 7346, 7351, 7352, 7355, 7362, 7366; 2012, N 6, art. 621, no. 10, art. 1166);
Arbitration Procedure Code of the Russian Federation (Collected Legislation of the Russian Federation, 2002, N 30, Art. 3012; 2004, N 31, Art. Art. 3216, 3282, N 45, Art. 4377; 2005, N 14, Art. 1210, N 48, item 5123; 2006, N 1, item 8, N 15, item 1643; 2007, N 41, item 4845; 2008, N 18, item 1941, N 24, item 2798, N 30 ( Part I), Article 3594, No. 49, Article 5727; 2009, No. 26, Article 3122, No. 29, Article 3642; 2010, No. 11, Article 1169, No. 18, Article 2145, No. 31 , Articles 4163, 4197, No. 52 (Part I), Article 6994; 2011, No. 15, Article 2038, No. 29, Articles 4291, 4301, No. 49 (Part V), Article 7067, no. 50, item 7364);
Law of the Russian Federation of July 21, 1993 N 5485-1 "On state secret"(Collected Legislation of the Russian Federation, 1997, N 41, pp. 8220 - 8235; 2009, N 29, art. 3617; 2010, N 47, art. 6033; 2011, N 30 (part I), art. 4590, article 4596, N 46, article 6407);
Federal Law No. 68-FZ of December 21, 1994 "On the Protection of the Population and Territories from Natural and Technogenic Emergencies" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 7, Art. 799; 2002, No. 41, Art. 3970; 2004, N 35, item 3607; 2007, N 26, item 3076; 2009, N 48, item 5717; 2010, N 31, item 4192, N 52 (part I), item 6992; 2011, No. 1, article 54; 2012, No. 14, article 1549);
Federal Law No. 59-FZ of May 2, 2006 "On the Procedure for Considering Appeals from Citizens of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, No. 19, Art. 2060; 2010, No. 27, Art. 3410; No. 31, Art. 4196);
Federal Law of December 26, 2008 N 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control" (Collected Legislation of the Russian Federation, 2008, N 52 (part I), art. 6249; 2009, No. 18 (Part I), Article 2140, No. 29, Article 3601, No. 48, Article 5711, No. 52 (Part I), Article 6441; 2010, No. 17, Article 1988 , N 18, item 2142, N 31, item 4160, 4193, 4196, N 32, item 4298; 2011, N 1, item 20, N 17, item 2310, N 23, item 3263 , N 27, item 3880, N 30 (part I), item 4590, N 48, item 6728; 2012, N 19, item 2281);
Federal Law of July 27, 2010 N 225-FZ "On compulsory insurance of civil liability of the owner of a hazardous facility for causing harm as a result of an accident at a hazardous facility" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2010, N 31, art. 4194; 2011, N 43 , item 5971);
Decree of the President of the Russian Federation of July 11, 2004 N 868 "Issues of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2004, N 28, art. 2882; 2005, N 43, 4376; 2008, N 17, item 1814, N 43, item 4921, N 47, item 5431; 2009, N 22, item 2697, N 51, item 6285; 2010, N 19, item 2301, No. 20, Article 2435, No. 51 (part III), Article 6903; 2011, No. 1, Articles 193, 194, No. 2, Article 267, No. 40, Article 5532; 2012, No. 2, article 243, No. 6, article 643; 2012, No. 19, article 2329);
Decree of the Government of the Russian Federation of December 1, 2005 N 712 "On approval of the Regulations on state supervision in the field of protecting the population and territories from natural and man-made emergencies, carried out by the Ministry of the Russian Federation for Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2005, N 50, Art. 5299; 2009, N 18 (Part II), Art. 2245);
Decree of the Government of the Russian Federation of June 30, 2010 N 489 "On approval of the Rules for the preparation by state control (supervision) bodies and municipal control bodies of annual plans for scheduled inspections of legal entities and individual entrepreneurs" (Collected Legislation of the Russian Federation, 2010, N 28, art. 3706; 2012, N 2, item 301);
Order of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters dated 06.08.2004 N 372 "On approval of the Regulations on the territorial body of the Ministry of the Russian Federation for Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters - a body specially authorized to decide tasks of civil defense and tasks for the prevention and elimination of emergency situations in the constituent entity of the Russian Federation" (registered with the Ministry of Justice of the Russian Federation on August 13, 2004, registration N 5977) as amended by orders of the EMERCOM of Russia dated 10.24.2006 N 604 (registered with the Ministry of Justice of the Russian Federation of Justice of the Russian Federation on November 22, 2006, registration N 8518), dated 02.07.2007 N 370 (registered with the Ministry of Justice of the Russian Federation on July 17, 2007, registration N 9855), dated 06.08.2007 N 417 (registered in the Ministry of Justice of the Russian Federation 6 September 2007, registration N 10109), dated 08.09.2008 N 528 (registered with the Ministry of Justice of the Russian Federation on September 24, 2008, registration N 12324), dated January 11, 2012 N 2 (registered with the Ministry of Justice of the Russian Federation on February 13 2012 registration N 23195);
Order of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters dated October 1, 2004 N 458 "On Approval of the Regulations on the Territorial Body of the Ministry of the Russian Federation for Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters - the Regional Center for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters" (registered with the Ministry of Justice of the Russian Federation on October 15, 2004, registration N 6068) as amended by orders of the Ministry of Emergency Situations of Russia dated October 24, 2006 N 603 (registered with the Ministry of Justice of the Russian Federation on November 17, 2006 19.02.2007 N 87 (registered with the Ministry of Justice of the Russian Federation on March 30, 2007, registration N 9187), dated 29.10.2007 N 562 (registered with the Ministry of Justice of the Russian Federation on November 12, 2007 , registration N 10457), dated 04.12.200 8 N 740 (registered with the Ministry of Justice of the Russian Federation on January 12, 2009, registration N 13062), dated 02.02.2009 N 41 (registered with the Ministry of Justice of the Russian Federation on February 27, 2009, registration N 13447), dated 30.03.2010 N 140 (registered with the Ministry of Justice of the Russian Federation on May 6, 2010, registration N 17146), dated December 22, 2010 N 671 (registered with the Ministry of Justice of the Russian Federation on January 20, 2011, registration N 19544);
Order of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters No. 14 dated January 25, 2011 "On Approval of the List officials Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters, authorized to exercise state supervision in the field of protecting the population and territories from natural and man-made emergencies" (registered with the Ministry of Justice of the Russian Federation on March 15, 2011, registration N 20115 );
Order of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters dated January 27, 2011 N 18 "On Approval of the List of Officials of the Ministry of the Russian Federation for Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters authorized to draw up protocols on administrative offenses "(registered with the Ministry of Justice of the Russian Federation on March 1, 2011, registration N 19969);
by order of the Ministry economic development of the Russian Federation of April 30, 2009 N 141 "On the implementation of the provisions of the Federal Law "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control" (registered with the Ministry of Justice of the Russian Federation on May 13, 2009, registration No. 13915) as amended by Orders of the Ministry of Economic Development of the Russian Federation No. 199 dated May 24, 2010 (registered with the Ministry of Justice of the Russian Federation on July 6, 2010, registration No. 17702), No. 532 dated September 30, 2011 (registered with the Ministry of Justice of the Russian Federation November 10, 2011, registration N 22264).
Subject of state supervision
4. The subject of state supervision is the verification of compliance by federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments, organizations (legal entities, individual entrepreneurs), as well as officials and citizens (hereinafter referred to as the subjects of supervision) of the requirements in the field of public protection and territories from emergency situations of a natural and man-made nature, established by regulatory legal acts of the Russian Federation.
5. The performance of the state function in relation to special facilities under the jurisdiction of the federal executive authorities is carried out in agreement with the relevant federal executive authorities.
Rights and obligations of officials in the performance
state function
6. Officials of supervisory bodies in the performance of the state function have the right to:
to verify compliance with the requirements in the field of protection of the population and territories from natural and man-made emergencies by the subjects of supervision;
conduct inspections of territories, buildings, structures, premises in order to comply with the requirements in the field of protecting the population and territories from natural and man-made emergencies;
request the documents necessary to verify the fulfillment by the subjects of supervision of the requirements in the field of protection of the population and territories from natural and man-made emergencies;
issue to managers, other officials or authorized representatives of the subjects of supervision binding orders to eliminate violations in terms of meeting the requirements in the field of protecting the population and territories from natural and man-made emergencies;
draw up protocols on administrative offenses in the manner prescribed by the Code of the Russian Federation on Administrative Offenses;
cancel (change) illegal and (or) unreasonable decisions taken by lower-level officials of supervisory authorities.
7. Officials of supervisory bodies in the performance of a state function are obliged to:
perform in a timely manner and to the full extent the powers granted to them to prevent, detect and suppress violations of the requirements in the field of protection of the population and territories from natural and man-made emergencies;
not to disclose information constituting a state, official or commercial secret that may become known to them;
carry out explanatory work on the application of the legislation of the Russian Federation on the protection of the population and territories from natural and man-made emergencies;
observe the rights and legitimate interests of the subjects of supervision;
not prevent managers, other officials or authorized representatives of the subjects of supervision from being present during the conduct of supervision measures, to give explanations on issues related to the subject of the audit;
to acquaint managers, other officials or authorized representatives of the subjects of supervision with the results of supervision measures;
justify the legality of their actions when they are appealed in the manner established by the legislation of the Russian Federation;
implement in in due course maintaining documentation reflecting the activities of supervisory authorities;
to carry out, within its competence, interaction with the relevant federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments and organizations;
to analyze the results of work on the implementation of state supervision in the field of protecting the population and territories from natural and man-made emergencies;
to consider appeals from federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments, organizations, as well as citizens on issues related to the performance of a state function;
comply with the requirements of the legislation of the Russian Federation regulating the organization and implementation of state supervision in the field of protecting the population and territories from natural and man-made emergencies.
The rights and obligations of persons in respect of whom
surveillance activities
8. The head, other official or authorized representative of the subject of supervision, during the inspection, has the right to:
receive from officials of supervisory authorities information that relates to the subject of the audit and the provision of which is provided for by the legislation of the Russian Federation;
get acquainted with the results of the audit and indicate in the audit report about their familiarization with the results of the audit, agreement or disagreement with them, as well as with certain actions of officials of supervisory authorities;
appeal against the actions (inaction) of officials of the supervisory authorities, which entailed a violation of the rights of the subject of supervision during the audit, in a pre-trial (out-of-court) procedure in accordance with the legislation of the Russian Federation;
for compensation for harm caused in the performance of a state function by officials of supervisory bodies.
9. The head, other official or an authorized representative of the subject of supervision must be present during the inspection.
The result of the execution of the state function
10. The end result of the performance of the state function is the adoption of measures based on the results of verification of the compliance by the subjects of supervision with the requirements in the field of protecting the population and territories from natural and man-made emergencies.
II. Requirements for the execution of a state function
The procedure for informing about the performance
state function
11. Informing on the performance of the state function is carried out by:
individual oral and (or) written information, including using telephone means;
posting information on the stands of supervisory authorities and official websites of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters (hereinafter referred to as the EMERCOM of Russia) and its territorial bodies on the Internet;
use of the federal state information system "Unified portal of state and municipal services(functions)".
12. Information about the location, postal addresses, numbers of reference telephones and autoinformers, official websites on the Internet of the supervisory authorities are given in Appendix No. 1 to this Administrative Regulation.
13. The following information is posted on the information boards of supervisory authorities:
the location of the supervisory authority;
the mode of operation of the supervisory authority, the schedule for the reception of citizens;
the procedure for considering appeals and obtaining advice;
samples of filling in the forms of documents required for applying to the supervisory authority;
the procedure for appealing against decisions, actions or inaction of officials of the supervisory authority;
plan for scheduled inspections for the current year;
text of the Administrative Regulations with annexes.
14. A response to a written appeal, including an appeal received via public information systems, shall be sent by an official of the supervisory authority within 30 days from the date of receipt of the interested person's appeal to the postal (electronic) address indicated in the appeal.
In exceptional cases, as well as in the case of sending a request, the head of the supervisory authority or his deputy has the right to extend the period for consideration of the application by no more than 30 days, notifying the applicant who submitted the request of the extension of the consideration period.
15. If the resolution of the issues contained in the appeal is not within the competence of the supervisory authority, the appeal, within seven days from the date of its registration, must be sent to the body competent to consider the appeal on the merits. At the same time, the supervisory authority is obliged to notify the applicant of the state body to which his appeal was sent.
16. When answering telephone calls and verbal appeals, officials of the supervisory authority shall inform the applicants in detail and in a polite (correct) form on the issues of interest to them.
Answer to phone call should begin with information about the supervisory authority, position, last name, first name, patronymic of the person who received the phone call.
If it is impossible for the official of the supervisory authority who received the call to independently answer the questions posed, the phone call must be forwarded (transferred) to another official, or the applicant must be given a telephone number by which the necessary information can be obtained.
Mode of operation of supervisory authorities
17. For supervisory authorities, the following work schedule (mode) is established (local time) with a lunch break from 12.30 to 13.15:
Monday 9.00 - 18.00
Tuesday 9.00 - 18.00
Wednesday 9.00 - 18.00
Thursday 9.00 - 18.00
Friday 9.00 - 16.45
On holiday days, the working time of supervisory authorities is reduced by 1 hour.
18. Supervisory authorities receive citizens at least twice a week at the rate of 4 hours a day.
Information about the amount of the fee charged from the person in relation to
of which supervision activities are carried out
19. The state function is performed by the supervisory authorities free of charge.
Term of execution of the state function
20. The total period of both scheduled and unscheduled inspections (from the date of the beginning of the inspection to the date of drawing up an act based on the results of the inspection) cannot exceed 20 working days.
With regard to one small business entity, the total period for conducting a scheduled on-site inspection cannot exceed 50 hours for a small enterprise and 15 for a micro-enterprise per year.
21. In exceptional cases related to the need to conduct complex and (or) lengthy studies, tests, special expertise and investigations, on the basis of motivated proposals of officials of supervisory authorities conducting a scheduled on-site inspection, the term for conducting a scheduled on-site inspection may be extended by the head of the supervisory authority, but by no more than 20 working days in relation to small enterprises and micro-enterprises by no more than 15 hours.
22. The period for conducting documentary and on-site inspections in relation to a legal entity operating in the territories of several constituent entities of the Russian Federation is set separately for each branch, representative office of a legal entity, while the total period for conducting an inspection cannot exceed 60 working days.
III. Composition, sequence and timing
performing administrative procedures (actions), requirements
to the order of their execution, including the features of the execution
administrative procedures (actions) in electronic form
23. The performance of a public function includes the following administrative procedures:
accounting of subjects of supervision;
audit planning;
conducting inspections;
presentation of test results.
A block diagram of the execution of the state function is presented in Appendix No. 2 to this Administrative Regulation.
Accounting for subjects of supervision
24. Accounting for subjects of supervision is carried out by maintaining a register of subjects of supervision, drawn up in accordance with Appendix No. 3 to this Administrative Regulation.
It is allowed to keep a register of subjects of supervision in electronic form, provided that a duplicate of information is stored on a magnetic medium and annually archived on paper. The term of keeping the journal is 10 years, the storage of the completed journal is 3 years.
25. Subjects of supervision are assigned to officials by an administrative document of the head of the supervisory authority.
26. Control and supervision cases for the subjects of supervision (hereinafter referred to as CND) are formed for each subject of supervision and contain identification numbers of taxpayers, copies of orders to conduct an inspection, acts of inspections with all attachments, instructions to eliminate violations, originals or copies of other documents on protection issues population and territories from natural and man-made emergencies over the past 5 years.
27. The basis for the formation of the CND is the receipt of information about a new subject of supervision.
28. Within 10 days from the date of receipt of information about the new subject of supervision, the supervisory authority sends requests to the subject of supervision, authorized bodies in order to obtain primary information and generates CND.
29. Relevant data, within a month from the date of formation of the CND, are entered in the register of subjects of supervision on the basis of an administrative document of the head of the supervisory authority on the assignment of the relevant subject of supervision.
30. The procedure for storing KND is determined by the head of the supervisory authority.
Audit planning
31. Planning of inspections is carried out on the basis of an analysis of the results of supervisory activities, taking into account the decisions of higher supervisory authorities, as well as the deadlines for the execution of previously issued instructions to eliminate identified violations.
32. The results of supervisory activities should be analyzed on a quarterly basis by supervisory authorities for their subsequent use in state regulation in the field of protecting the population and territories from natural and man-made emergencies and improving the performance of the state function.
33. Analysis of the results of the performance of a public function is an obligatory part of supervisory activities and should cover all its areas.
34. Scheduled inspections in relation to subjects of supervision are carried out on the basis of an annual plan for conducting scheduled inspections of subjects of supervision for the current calendar year (hereinafter referred to as the Plan), drawn up in accordance with Appendix No. 4 to this Administrative Regulation.
35. By September 1 of the year preceding the year of scheduled inspections, the supervisory authorities shall send draft Plans to the prosecution authorities.
36. By November 1 of the year preceding the year of scheduled inspections, the supervisory authorities shall finalize the draft Plan, taking into account the proposals of the prosecutor's office, approve it and send it to the relevant prosecutor's office by registered mail with a return receipt on paper (attached with a copy in electronic form), or in the form of an electronic document signed with an electronic digital signature.
37. The main departments of the EMERCOM of Russia (hereinafter referred to as the Main Directorate of the EMERCOM of Russia) for the constituent entities of the Russian Federation, by November 15 of the year preceding the year of scheduled inspections, send the approved Plans in the form of an electronic document signed with an electronic digital signature to the relevant regional centers for civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters (hereinafter referred to as the regional centers of the EMERCOM of Russia).
38. The regional centers of the Ministry of Emergency Situations of Russia and the Main Directorate of the Ministry of Emergency Situations of Russia for the city of Moscow, by December 1 of the year preceding the year of scheduled inspections, send the approved Plans in the form of an electronic document signed with an electronic digital signature to the Ministry of Emergency Situations of Russia.
39. Plans approved by the heads of supervisory authorities are brought to the attention of stakeholders by posting them on the official websites of the EMERCOM of Russia and its territorial bodies on the Internet, or in any other accessible way.
Carrying out checks
40. Officials of supervisory authorities conduct scheduled and unscheduled inspections in the form of documentary and (or) field inspections.
41. When performing a state function, officials of supervisory authorities:
a structural subdivision of the central office of the Ministry of Emergency Situations of Russia, authorized to carry out supervisory measures in the field of protecting the population and territories from natural and man-made emergencies, organize and conduct inspections of federal executive authorities, territorial authorities of federal executive authorities, executive authorities of the constituent entities of the Russian Federation, organizations (legal entities, individual entrepreneurs), as well as officials and citizens;
structural subdivisions of the regional centers of the EMERCOM of Russia, authorized to carry out supervisory activities in the field of protecting the population and territories from natural and man-made emergencies, organize and conduct inspections of territorial bodies of federal executive authorities, executive authorities of the constituent entities of the Russian Federation, organizations (legal entities, individual entrepreneurs), as well as officials and citizens within the respective federal district;
structural subdivisions of the Main Directorate of the Ministry of Emergency Situations of Russia for the constituent entities of the Russian Federation and their territorial departments (departments, inspections) authorized to carry out supervisory measures in the field of protecting the population and territories from natural and man-made emergencies, organize and conduct inspections of territorial bodies of federal executive bodies, bodies local self-government, organizations (legal entities, individual entrepreneurs), as well as officials and citizens on the territory of the corresponding subject of the Russian Federation;
structural subdivisions of the Main Directorate of the Ministry of Emergency Situations of Russia for the city of Moscow, authorized to carry out supervisory measures in the field of protecting the population and territories from natural disasters
Modified: 02.12.2015 13:08:38
Attention! This comment is not an official appeal of the applicant!
"On the procedure for making cash settlements and (or) settlements using payment cards without the use of cash registers"
Edition of 04/15/2014 - Valid from 04/29/2014
Show changes
GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
of May 6, 2008 N 359
ON THE PROCEDURE FOR CASH SETTLEMENTS AND (OR) SETTLEMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH EQUIPMENT
dated February 14, 2009 N 112, dated April 15, 2014 N 334)
1. Approve the attached Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers.
2. 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 a cash register techniques" may be applied until December 1, 2008, unless otherwise provided by the third paragraph 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 registers" up to of the entry into force of this resolution, are applied by all organizations and individual entrepreneurs providing the population with services of the types for which these forms of 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 until they are approved in accordance with the specified Regulation.
3. Recognize as invalid:
dated March 31, 2005 N 171 "On approval of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2005, N 14, art. 1251);
Decree of the Government of the Russian Federation of December 5, 2006 N 743 "On Amendments to Clause 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, N 50, Art. 5347);
Decree of the Government of the Russian Federation of August 27, 2007 N 542 "On Amendments to Clause 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171" On Approval of the Regulations on Cash Payments and (or) Settlements Using Payment Cards Without use of cash registers" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2007, N 36, art. 4382).
Prime Minister
Russian Federation
V.ZUBKOV
APPROVED
Government Decree
Russian Federation
of May 6, 2008 N 359
POSITION
ON CARRYING OUT CASH SETTLEMENTS AND (OR) SETTLEMENTS USING PAYMENT CARDS WITHOUT THE USE OF CASH EQUIPMENT
(As amended by Decrees of the Government of the Russian Federation of February 14, 2009 N 112, of April 15, 2014 N 334)
1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the public, subject to the issuance of a document drawn up on a strict reporting form equated to a cashier's check, as well as the procedure for approval, accounting, storage and destruction of such forms.
2. 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: No. 112 dated February 14, 2009)
a) document name, six-digit number and series;
b) name and legal form - for the organization;
surname, name, patronymic - for an individual entrepreneur;
c) the 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) the date of the 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 form of the document is printed or formed using automated systems.
A printed form of a document must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation), unless otherwise provided by regulatory legal acts on the approval of the forms of such documents.
5. If, in accordance with the legislation of the Russian Federation, the federal executive authorities are vested with the authority to approve the forms of document forms used in the provision of services to the public, such federal executive authorities approve the indicated forms of document forms for cash settlements and (or) settlements with using payment cards without the use of cash registers.
5.1. Documents used in the provision of services for the carriage of passengers and baggage by road and urban ground electric transport must contain the details established by the Rules for the carriage of passengers and baggage by road and urban ground electric transport. (as amended by Decree of the Government of the Russian Federation of 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 forms of document forms when providing services by cultural institutions (film and film distribution institutions, theater and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including services of an exhibition nature and artistic design, and services of physical culture and sports (holding sports and entertainment events), as well as services for the use of parking lots (parking spaces) on a paid basis are approved by the relevant federal executive bodies that carry out the functions of developing state policy and legal regulation in the established field of activity. (As amended by Decree of the Government of the Russian Federation of April 15, 2014 N 334)
7. The list of information contained in the documents specified in paragraphs 5 and 6 of this Regulation is established by the federal executive authorities empowered to approve the forms of document forms.
Forms of forms of documents approved in accordance with paragraphs 5 and 6 of this Regulation are used by organizations and individual entrepreneurs providing the population with services of the types for which these forms are approved.
8. When filling out the form of the document, at least 1 copy must be made at the same time, or the form of the document must have tear-off parts, except for the following cases:
a) 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 the details of the document are filled in in a typographical way during the preparation of the document form;
c) all or part of the details of the document are indicated in electronic form. (as amended by Decree of the Government of the Russian Federation of February 14, 2009 N 112)
9. The affixing of the series and number on the form of a document made by printing is carried out by the manufacturer of the forms. Duplication of the series and number on the blank document is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document blank, drawn up in accordance with paragraph 8 of these Regulations.
10. The form of the document must be filled out clearly and legibly, corrections are not allowed. A damaged or incorrectly completed form of a document is crossed out and attached to the book of registration of forms of documents for the day on which they were filled out.
11. The formation of document forms can be carried out 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 save all operations with the document form for at least 5 years;
b) when filling out the form of the document and issuing the document by an automated system, the unique number and series of its form are stored.
12. Organizations and individual entrepreneurs, at the request of the tax authorities, are obliged to provide information from automated systems on issued documents.
13. Accounting for forms of documents made in a typographical way, according to their names, series and numbers, is kept in the book of registration of document forms. 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 (stamped).
14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, accounting and issuing document forms, as well as accepting cash from the public 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. Forms of documents received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of this Regulation in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day of receipt of the forms of documents. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data indicated in the accompanying documents (waybills, receipts, etc.) is checked, and an act of acceptance of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of forms of documents for registration by the specified employee.
16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped rooms in conditions that exclude their damage and theft. At the end of the working day, the place of storage of forms of documents is sealed or sealed.
17. Inventory of forms of documents is carried out within the terms of the inventory of cash in cash.
18. When exercising control over the proper use of forms of documents, 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), as well as the presence of copies of documents (document roots), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document roots) to the amounts reflected in the cash book.
19. Packed in sealed bags, copies of documents (backs) confirming the amount of cash received (including with the use of payment cards) are stored in a systematized form for at least 5 years. At the end of the specified period, but not earlier than a month from the date of the last inventory, copies of documents (backs) are destroyed on the basis of an act on their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged forms of documents are destroyed in the same manner.
20. In the case of the use of documents, cash settlements and (or) settlements using payment cards without the use of cash registers are carried out in the following order:
a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):
receives money from the client;
names the amount of funds received and places them separately in front of the client;
names the amount of change and issues it to the client along with the document, while paper bills and change coins are issued simultaneously;
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 in the form of the document, with the exception of a place for a 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 by a payment card;
signs the document (if there is space for a personal signature);
returns the payment card to the client together with the document and the document confirming the transaction using the payment card;
c) in the case of mixed payment, in which one part of the service is paid in cash, the other part - using a payment card, the issuance of the document and change, as well as the return of the payment card, are made simultaneously.
