FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 20, 2020 No. 240-FZ

About introduction of amendments to article 14.5 of the Russian Federation Code of Administrative Offences

Accepted by the State Duma on July 7, 2020

Approved by the Federation Council on July 15, 2020

Bring in article 14.5 of the Russian Federation Code of Administrative Offences (The Russian Federation Code, 2002, No. 1, Art. 1; 2007, No. 26, Art. 3089; 2009, No. 23, Art. 2776; No. 29, Art. 3599; 2010, No. 31, Art. 4208; 2016, No. 27, Art. 4223) following changes:

The second parts 2 of the word "with use of cash and (or) electronic instruments of payment" to exclude 1) in the paragraph;

The note to state 2) in the following edition:

"Note. Person who voluntarily declared in tax authority in writing non-use of the control and cash equipment by it in the cases established by the legislation of the Russian Federation on use of the control and cash equipment, or on use of the control and cash equipment by it which does not conform to the established requirements or about use of the control and cash equipment by it with violation by the established legislation of the Russian Federation on use of the control and cash equipment of order of registration of the control and cash equipment, procedure, terms and conditions of re-registration of the control and cash equipment and procedure for its application and voluntarily performed before pronouncement of the resolution on the case of administrative offense obligation, for non-execution or improper execution of which person is brought to the administrative responsibility, and also person which sent the cash register receipt of correction (the form of the strict reporting of correction) to tax authority it is exempted from the administrative responsibility for the administrative offense provided by part 2, 4 or 6 these Articles if the following conditions are complied in total:

at the time of the address of person with the statement in tax authority or the directions person in tax authority of the cash register receipt of correction (the form of the strict reporting of correction) the tax authority had no the corresponding data and documents on committed administrative offense;

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