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The State Duma may mitigate liability for violations when using the cash register

The State Duma received amendments to Article 14.5 of the Code of Administrative Offenses, which simplify the procedure for exemption from fines for violations when using a cash register.

Recall, at present, the note to this article of the Code of Administrative Offenses establishes that a person who voluntarily claims to the tax authority about non-using the cash register, or about violations during registration or use of the cash register, can be exempted. For this, two conditions must be met:

  • at the time of the person’s application, the tax authority did not have the relevant information and documents on a committed administrative offense;
  • the information and documents provided by the taxpayer are sufficient to establish the event of an administrative offense and correct it.

The initiators of the amendments complain that the implementation of these actions involves sending to the tax authorities separate sets of documents for each committed offense, or a group of similar offenses, which is associated with a significant expenditure of effort and time of the taxpayer.

In connection with this bill No. 818206-7, the notes to Article 14.5 of the Administrative Code are supplemented. To get rid of administrative responsibility, it is enough to form a cash register correction.

The specified addition will allow the taxpayer who has committed a violation to form a cashier’s check receipt, which will be automatically sent to the tax authorities and will be considered by them as a message about the violation, as well as a document confirming the correction of the error. This will avoid additional actions on the part of the taxpayer.