Чек коррекции поможет избежать административной ответственности за неприменение ККТ

Екатерина Уцына

Чек коррекции поможет избежать административной ответственности за неприменение ККТ
dusanpetkovic / Depositphotos.com

С 31 июля 2020 года начнут действовать поправки в законодательство об административных правонарушениях (Федеральный закон от 20 июля 2020 г. № 240-ФЗ). Они предусматривают освобождение от административной ответственности лиц за нарушение требований законодательства о применении кассовой техники.

Так, по новым правилам, организация или предприниматель освобождаются от административной ответственности за неприменение ККТ или применение кассы, не соответствующей установленным требованиям, или с нарушением установленных порядка регистрации ККТ, порядка, сроков и условий ее перерегистрации, если в налоговый орган будет направлен кассовый чек коррекции (бланк строгой отчетности коррекции). Аналогичное правило действует и при добровольном заявлении в налоговую службу в письменной форме о вышеуказанных нарушениях (ст. 14.5 КоАП).

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При этом, как и в случае направления чека коррекции, для получения освобождения должны быть выполнены два условия. Первое – на момент обращения с заявлением или направления кассового чека коррекции (бланка строгой отчетности коррекции) налоговая служба не располагает соответствующими сведениями и документами о совершенном административного правонарушения. И второе – представленные сведения и документы либо кассовый чек коррекции (бланк строгой отчетности коррекции) являются достаточными для установления события административного правонарушения.

Источник: garant.ru

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