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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 28, 2022 No. 272

About approval of the Regulations on federal state control (supervision) of compliance with law of the Russian Federation about use of the control and cash equipment, including behind completeness of accounting of revenue in the organizations and at individual entrepreneurs

According to Item 1 of part 2 of article 3 of the Federal law "About the State Control (Supervision) and Municipal Control in the Russian Federation" and Item 1 of article 7 of the Federal law "About Use of the Control and Cash Equipment when Implementing Calculations in the Russian Federation" Government of the Russian Federation decides:

1. Approve the enclosed Regulations on federal state control (supervision) of compliance with law of the Russian Federation on use of the control and cash equipment, including behind completeness of accounting of revenue in the organizations and at individual entrepreneurs.

2. The realization of this resolution is enabled by the Federal Tax Service within the number of employees of the Federal Tax Service, and also budgetary appropriations provided to the specified Service in the federal budget on management and management in the sphere of the established functions established by the Government of the limiting Russian Federation.

3. This resolution becomes effective from the date of its official publication.

 Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of February 28, 2022 No. 272

Regulations on federal state control (supervision) of compliance with law of the Russian Federation on use of the control and cash equipment, including behind completeness of accounting of revenue in the organizations and at individual entrepreneurs

1. This Provision establishes procedure for the organization and implementation of federal state control (supervision) of compliance with law of the Russian Federation about use of the control and cash equipment, including behind completeness of accounting of revenue in the organizations and at individual entrepreneurs (further - federal state control (supervision).

Subject of federal state control (supervision) are rules of use of the control and cash equipment when implementing calculations in the Russian Federation for the purpose of ensuring interests of citizens and the organizations, consumer protection, providing established procedure of implementation of calculations, completeness of accounting of revenue in the organizations and at individual entrepreneurs, including for the purpose of the taxation and providing established procedure of turnover of goods.

2. The concepts used in these rules mean the following:

"the official of regulatory (supervising) authority" - the official of the Federal Tax Service or its territorial authority which job responsibilities according to official regulations or the job description include implementation of powers of federal state control (supervision), including holding preventive actions and control (supervising) actions;

"controlled persons" - the organizations and the individual entrepreneurs perfroming calculations in the Russian Federation, except for the organizations and the individual entrepreneurs perfroming calculations in case of which in accordance with the legislation of the Russian Federation the control and cash equipment can not be used, and also operators of fiscal data, the expert organizations and manufacturers;

"regulatory (supervising) authority" - the Federal Tax Service and its territorial authorities;

"mandatory requirements" - requirements for observance of rules of use of the control and cash equipment when implementing calculations in the Russian Federation for the purpose of ensuring interests of citizens and the organizations, consumer protection, providing established procedure of implementation of calculations, completeness of accounting of revenue in the organizations and at individual entrepreneurs, including for the purpose of the taxation and providing established procedure of turnover of goods;

"the authorized officer of regulatory (supervising) authority" - the official authorized on decision making about holding control (supervising) actions being the head, the deputy manager of regulatory (supervising) authority, and also the head, the deputy manager of territorial regulatory (supervising) authority.

Other terms and determinations used in this Provision are applied in the values established by the Federal Law "About Use of the Control and Cash Equipment when Implementing Calculations in the Russian Federation" and the Federal Law "About the State Control (Supervision) and Municipal Control in the Russian Federation".

3. The officials authorized on implementation of federal state control (supervision) including on holding preventive and control (supervising) actions, are:

a) head, deputy manager of regulatory (supervising) authority;

b) official of regulatory (supervising) authority.

4. Officials of regulatory (supervising) authority when holding control (supervising) action within the powers and in volume of the carried-out control (supervising) actions have the rights established by part 2 of article 29 of the Federal law "About the State Control (Supervision) and Municipal Control in the Russian Federation", and also the rights, the stipulated in Clause 7 Federal Laws "About Use of the Control and Cash Equipment when Implementing Calculations in the Russian Federation".

5. Officials of regulatory (supervising) authority when conducting checks observe restrictions and carry out obligations, and also bear responsibility for non-execution or improper execution of the powers and obligations assigned to them in accordance with the legislation of the Russian Federation.

6. Provisions of the Federal Law "About the State Control (Supervision) and Municipal Control in the Russian Federation" are applied to the relations connected with implementation of federal state control (supervision).

7. Object of federal state control (supervision) are activities of controlled persons.

8. The regulatory (supervising) authority provides accounting of objects of federal state control (supervision) according to the Federal Law "About the State Control (Supervision) and Municipal Control in the Russian Federation" and this Provision.

9. Accounting of objects of federal state control (supervision) is performed in electronic form on the basis:

a) data of the Unified State Register of Legal Entities and Unified State Register of Private Entrepreneurs;

b) data of the automated information system of tax authorities;

c) information analysis, received within interdepartmental information exchange;

d) analysis of public information.

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