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Recognizes whether the calculation in order to apply KKT incorrect the flow of money from individuals

Question - answer - Legal advice 20.12.2018 at 13:54

Question - answer - Legal advice


the flow of funds to the settlement account of the organization,

listed individuals without realization of goods, services, works not

recognized by the calculation and does not form part of the Executive

offense within the scope of the CCP (letter FNS of Russia from December 12,

, 2018 № ED-4-20/24113@ "ON review of appeals").

this organization shall within 10 days after the issue to him extracts from

personal accounts in writing, inform the credit institution about the amount,

which wrongly recorded in debit or credit account. However, if not

individuals in the above mentioned period is not received by the objection, committed

the operation and the balance on account is considered confirmed (p.2.1

the application of the chart of accounts for credit

organizations in the organization of work on conducting accounting, UTV.

to Bank of Russia Regulation dated 27 February, 2017 № 579-P "On the chart of accounts

accounting for credit institutions and the procedure


the Tax office noted that the term

the calculation means, in particular, RX (receive) and the payment of cash

the funds in cash and (or) Bank transfer for goods, services,

work. When making payments to the CCP is required to apply for

the territory of the Russian Federation by all enterprises and individual entrepreneurs. While CCP

does not apply if payments are made by Bank transfer between

organizations and (or) individual entrepreneurs, except for calculations using

the electronic means of payment with its presentation (item 1.1, clause 1, article 1.2,

paragraph 9 of article 2 of the Federal law of 22 may 2003 № 54-FZ "On the application

cash registers for settlements in the Russian