Currently, almost every entrepreneur, before carrying out his business, must buy a cash register. However, its acquisition is not enough not to violate the law, the businessman will have to register him. How is the registration of KKM in tax? Step-by-step instructions for this process are outlined below.
Which device to buy
You should be aware that not all cash registers are subject to registration, and there are a huge number of them in our country. In order to know for sure whether it is possible to carry out business on a particular device, you need to look into a special document called the state registry. It contains information about all cash registers that are allowed to operate. It indicates the machine models, their manufacturers, functional features, as well as other necessary data. Thus, the first step to registering the device will be to determine whether it is subject to such accounting.
Application
So, the device is purchased, so you can safely go to the authorized state body to register it. Registering KKM in tax, the step-by-step instruction of which is presented to the attention of the reader in the article, is a fairly simple procedure. The applicant must contact the territorial tax authority in which he is registered as an entrepreneur or organization. To register a cash register you will need to fill out an application. His form was approved by the Government of Russia, therefore, it will not work in arbitrary form. Tax officers will be required to issue this form. Moreover, as a rule, they have his sample.
Registration of KKM is performed both by the business owner himself and by a person authorized by him, acting on the basis of a power of attorney or other document. The application shall include information about the applicant himself, if this is a legal entity, then its name and legal form. Further, it will also be necessary to reflect information on the cash register itself, its model and name. Additional documents must be attached to the application, a list of which is given below.
Appendix to the application
The legislation established that the registration of KKM is carried out not only at the request of the entrepreneur. Other documents must be attached to this document. So, one of them is a contract concluded with a service organization. This refers to a company that will periodically verify the cash register machine, its repair and other maintenance. Often, either equipment manufacturers or its sellers are involved in this. In other words, when buying a cash register, you need to check with the company where it is purchased if they can service it. And if they can, then immediately conclude the required agreement with them. Another document necessary for registering the machine will be a passport for the equipment. It comes already with the device. And another important document that will need to be submitted to the tax will be a registration card, which will also be in the documentation of the cash register.
Tax Officer Actions
After the above documents are collected and submitted to the registration authority, the work of the tax authority employees begins. So, they check the application for registration of KKM for the truth of all the data indicated in it. After that, the cash register itself is checked, which must meet the requirements established by law.The next step and the last will be a mark on the registration of cash registers in the registration card, as well as in a special register for registering cash registers. For all these actions, the employee is given three days. That is, after this time he will have to issue either a document on registration of a cash register, or a letter of refusal indicating the reasons.
Appeal against refusal
You should be aware that in the event tax officials refuse to register a cash register, their actions can be appealed. This can be done in two ways: filing a complaint with a higher authority and appealing through the courts. If the entrepreneur believes that there are no grounds for refusal, then you should take this opportunity. In this case, it is recommended that you first try to contact the bosses of the tax employee, and if it already does not solve anything, then try to sue.
Upcoming changes
As you know, now many entrepreneurs have the right not to use cash registers, their list is given in tax legislation. However, next year, amendments to the law governing the use of cash registers come into force. From mid-2017, almost all entrepreneurs will be required to purchase and register devices. Moreover, much more stringent requirements will be imposed on them (they will have to have a fiscal registrar, be able to send information via the Internet to the tax authority and others). Therefore, those who wish to start entrepreneurial activities in the near future need to be more attentive to these changes and follow the laws, and consult with specialists before going to the tax.
