LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 18, 2013 No. AC-4-2/2696 @

About changes in the legislation of the Russian Federation on use of the control and cash equipment

The Federal Tax Service reports that the order of the Government of the Russian Federation of 17.12.2012 of N 1319, which makes changes to the Regulations on registration and use of the control and cash equipment used by the organizations and individual entrepreneurs, approved by the order of the Government of the Russian Federation of 23.07.2007 of N 470, the concerning cancellations of means of visual inspection - the sign "State Register" from 01.01.2013 became effective.

In this regard from 01.01.2013 provisions of 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 Ministry of Finance of the Russian Federation approved by the order of 29.06.2012 of N 94 N and Administrative regulations of execution of FNS of Russia of the state function on control and supervision of observance of requirements to the control and cash equipment, procedure and conditions of its registration and the application approved by the order of the Ministry of Finance of the Russian Federation of 17.10.2011 of N 132 N concerning obligatory availability on the case of the control and cash equipment of the sign "State Register" are not applied.

Besides, separate provisions of the Federal Law of 25.06.2012 N 94-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" from 01.01.2013 became effective.

According to article 5 of the specified Federal law N 94-FZ in paragraph one of Item 2.1 of article 2 of the Federal Law of 22.05.2003 N 54-FZ "About use of the control and cash equipment when implementing cash cash payments and (or) calculations with use of payment cards" changes in part of release from obligatory use of the control and cash equipment of the individual entrepreneurs who are the taxpayers applying patent system of the taxation when implementing types of business activity concerning which the laws of subjects of the Russian Federation provide use of patent system of the taxation, and Items 2 and 3 of article 2 of the Federal law N 54-FZ which are not falling under action, when implementing cash cash payments and (or) calculations with use of payment cards on condition of issue upon the demand of the buyer (client) of the document (the sales receipt, the receipt or other document are made confirming acceptance of money for the corresponding goods (work, service)).

In this regard from 01.01.2013 the individual entrepreneurs who are the taxpayers applying patent system of the taxation, having the right to perfrom cash cash payments and (or) calculations with use of payment cards without use of the control and cash equipment on condition of issue upon the demand of the buyer (client) of the document (the sales receipt, the receipt or other document confirming acceptance of money for the corresponding goods (work, service)).

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