Tax Service of Sevastopol: non-issuance of cash receipts led to serious consequences

CrimeaPRESS reports:

The tax service of Sevastopol notes: the punishment in the form of suspension of the trading activities of three city stores for 30 days was imposed by the court on a legal entity that repeatedly violated the rules for the use of cash registers. The director of the offending organization is disqualified for a period of one year.

The trading company has already been brought to administrative responsibility in the form of a warning by the tax authority for failure to issue cashier’s checks. However, this did not receive a proper response, and during the re-inspection it was again established that CCPs were not used in settlements with buyers for a total amount of more than a million rubles. The protocol of an administrative offense was sent by the tax authority to the court , the press service of the Federal Tax Service of Russia in Sevastopol reported.

In its decision, the court was guided by article .5 of the Code of Administrative Offenses of the Russian Federation. Depending on the circumstances of the offense, not only a warning and a fine are applied, but also more severe sanctions — suspension of the activities of an organization or entrepreneur in an administrative manner for up to 90 days. Officials of organizations may be subject to disqualification for a period of one to two years. Such a punishment threatens for a repeated violation with a total amount of settlements of one million rubles or more.

The court ruling was submitted to the bailiff, who took appropriate measures to enforce the punishment and conducts regular visits to the addresses of trade objects to verify compliance by the debtor with the requirements for suspension of activities.

As a result of deliberate disregard for the requirements of the current legislation, the activity of the organization for the implementation of trade is practically paralyzed for a whole month, and the director is no longer entitled to hold positions in the management body of the legal entity during the year.

Recall that the current legislation obliges, when making a settlement, to issue a cash receipt to the buyer on paper and (or) send it in electronic form to the subscriber number or e-mail address provided by the buyer before the settlement is made.