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RESOLUTION OF THE SUPREME ECONOMIC COURT OF UKRAINE

of May 30, 2002 No. 47/11-43

About application of registrars of settlement transactions

IN FACT. If there did not pass month for transfer of subjects of business activity into accounting of settlement transactions in cash and non-cash form using registrars of settlement transactions and the annual amount of settlement transactions does not exceed 200000 UAH, then before achievement of such amounts of transactions and in the presence of type of activity in the List of forms of activities for which it is authorized to perform settlement operations without application of RRO, subjects of business activity have the right to perform settlement transactions using only books of accounting of settlement transactions and settlement receipts. However, that to prove it, sometimes it is necessary to have legal proceedings.

The Vinnytsia state center of scientific and technical information declares on February 1, 2002 the invalidation action of the decision of the State tax authorities in the city of Vinnytsia of 18.10.2001 to N440-23-5-05482156/8468 regarding charge to the claimant 8235, of 10 UAH of financial sanctions for violation of requirements of Item 1 of article 3 of the Law of Ukraine "Application of registrars of settlement transactions in the field of trade, public catering and services. Claims are proved by absence from the claimant of violations of requirements of the mentioned Law when implementing settlement transactions without application of registrars of settlement transactions. Fulfillment of requirements of article 3 of the Law of Ukraine "About application of registrars settlement transactions in the field of trade, public catering and services" is possible only in the presence of the developed and approved rules of registration, sealing, introduction in the fiscal mode of application of registrars of settlement transactions.

The decision of Economic court of Vinnytsia region of February 28, 2002 made by the judge <...>, claims concerning recognition invalid decisions of the State tax authorities in the city of Vinnytsia of 18.10.2001 by N440-23-5-05482156/8468 regarding charge to the claimant 8235, of 10 UAH of financial sanctions in view of its discrepancy to instructions of article 3 of the Law of Ukraine "About application of registrars of settlement transactions in the field of trade, public catering and services" are satisfied. The judgment is motivated that terms of transfer of subjects of business activity into accounting of settlement transactions in cash and non-cash form using registrars of settlement transactions are established by the Cabinet of Ministers of Ukraine, in particular the Resolution of the Cabinet of Ministers of Ukraine of 07.02.2001 N121.

These terms did not step on time of conducting check by the defendant.

The state tax authorities in Vinnytsia consider that the decision of economic court is made with violation of the substantive right. Asks the Supreme Economic Court of Ukraine to make review of case papers in cassation procedure, to abolish the decision on case. At the same time BEND proves the writ of appeal by the fact that the court does not consider provisions of the Order of State Tax Administration of Ukraine of 01.12.2000 N 614, which approves the Order of registration, sealing and application of registrars of settlement transactions. The specified Order becomes effective since July 1, 2001, and under such circumstances, before its introduction in action, the claimant, according to Tax Service, shall register and apply registrar of settlement transactions, being guided by the Provision "About Order of Registration and Use of Electronic Control Cash Registers in case of Payments with Cash in the field of Trade, Public Catering and Services" approved by the order GNA of Ukraine of 18.09.97 N343.

The Vinnytsia state center of scientific and technical and ecological information provides response on the writ of appeal in which he asks court to leave without changes the reviewed decision on case.

Having considered case papers, having heard the report of the judge <...> and explanations of the agents of the parties who supported the arguments, having checked completeness of the established facts of the case and correctness of their legal evaluation by Economic court of Vinnytsia region, the Supreme Economic Court of Ukraine sees no reason for cancellation of the reviewed decision taking into account the following.

By local economic court it is determined that when implementing check of the Vinnytsia state center of scientific and technical information concerning application of registrars of settlement transactions in the field of trade, public catering and services from 20.04.2001 till 25.09.2001 it is revealed that registrars of settlement transactions by the claimant were not applied. By results of check the defendant made the decision of N440-23-5-05482156/8468 of 18.10.2001 on application and collection from the claimant of financial sanctions in the amount of 8235 UAH 10 kopeks for violation of requirements of the Law of Ukraine "About application of registrars of settlement transactions in the field of trade, public catering and services".

Taking into account stated the reviewed decision of economic court answers instructions of the current legislation and consequently, there is no legal basis for satisfaction of the writ of appeal of the State tax authorities. Considering specified, being guided by Articles 108, 111-5, 111-7, 111-9, 111-11 Economic Procedure Codes of Ukraine, the Supreme Economic Court

DECIDED:

to leave the decision of Economic court of Vinnytsia region of February 28, 2002 on case N47/11-43 without changes, and the writ of appeal of the State tax authorities in Vinnytsia without satisfaction.

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