What to do if it's wrong. What to do if a check is entered incorrectly at an online cash register. Administration of a medical institution whose doctor made an incorrect diagnosis

Obligation to pay utilities regulated by articles and the Housing Code of the Russian Federation. In accordance with legal regulations, each consumer must make payments at the current tariff within the specified time frame. However, a situation often arises when the accrued amount is incorrectly calculated. In this case, pay attention to the procedure for appeal and recalculation.

Why might an error occur?

IN list of utilities the following payments are included:

• maintenance of the house and common property;
• garbage removal;
• carrying out repairs;
• heating of apartments;
• gas supply;
• water supply and sanitation.

Tariffs for the services provided are determined by the Government of the Russian Federation, but may be adjusted depending on the region. If there is an error on your utility bill, reason its occurrence may be:

• deliberately charging additional fees and non-existent services;
• error in calculations due to incorrect data entry.

To appeal against accrued payments for utility services, you need to obtain information about the current tariffs in force in the region. They also pay attention to the columns of the receipt - their values ​​largely determine the order of calculation used.

The meaning of the column in the receipt

Deciphering a receipt requires certain knowledge and understanding of the principles of calculating utility services. Taking these factors into account, pay attention to the following reductions:

• PU value - the meter number of the corresponding service is displayed if there is a meter for its provision;
• IPU, ITU - individual device or metering point;
• ODPU, KTU - common house metering device, collective point;
• pl. O/F - the ratio of the total square footage of all consumer premises to the living area of ​​the apartment;
• registered/stayed — how many consumers are registered and live in accordance with official data;
• USZN - management social protection population, this institution can be contacted to receive subsidies;
• total area of ​​the house - the area of ​​​​all premises of an apartment building is recorded;
• ODN - general house needs;
• housing maintenance - implies payments towards the housing stock;
• MOP - public places.

Water supply

For water supply, as well as some other utilities, there are two calculation principles:

• if there is a meter in the apartment it readings multiplied by current rate;
• in the absence of a meter number of residents multiplied by existing standard by water consumption and then multiplied by rate.

The principles of calculation are quite simple and easy to verify. If errors are found, you can apply for recalculation. This is especially true in cases when.

Water disposal

Many citizens understand the difference between water supply and sanitation. However, a considerable number of consumers believe that only sewerage fees apply to water disposal.

It is indeed included in the payment of utility bills, but apart from it include in drainage:

• drainage of used water;
• transportation to treatment facilities;
• cleaning and disposal;
• wastewater disposal.

Taking into account the entire drainage procedure calculated according to the following principles:

• if there are counters, add the products of cold and hot water with their tariffs;
• In the absence of a meter, payment is made according to the entered standard.

The standard is considered to be the average water consumption established by local authorities. IN apartment buildings the calculation is carried out using a general metering device, if there is none, according to existing standards.

The consumer can install an individual meter. To do this, you must notify the management company and obtain permission. After installing the device, water drainage calculations will be based on actual indicators.

Heating

In the absence of a counter Payment for apartment heating is made taking into account the following indicators:

• total area of ​​premises;
• consumption standards;
• current tariff.

All values ​​are multiplied, which gives the final amount to be paid. The payment standard is determined by local authorities. Payments for these utilities must be made throughout the heating season.

Subject to availability communal metering device Heating payments for each apartment are calculated using the following algorithm:

• find the ratio of the square footage of the apartment to the area of ​​the entire house;
• the resulting value is multiplied by the meter readings and then by the tariff.

If, in addition to the general metering device, the apartment has own counter, the calculation algorithm changes slightly:

• find the ratio of the areas of the apartment and the entire house;
• the result is multiplied by the heat consumption for common premises;
• the indicators of the individual counter are added to the product;
• the entire amount is multiplied by the current tariff.

• maintenance of all building structures and utility lines;
• maintenance of in-house gas equipment;
• cleaning the local area, maintaining order;
• control of insects and rodents;
• landscaping of the yard and surrounding area;
• ensuring order in common areas;
• regular garbage removal and maintenance of the garbage chute;
• electric lighting of common areas;
• control over the condition of chimneys and ventilation shafts;
• maintenance and technical support of the elevator.

The following list is not considered exhaustive. By decision of the residents' meeting, it may include other services provided by the management company.

Current repairs

Payment for repairs also applies to the maintenance of common property. This column includes expenses for:

• replacement and repair of in-house gas equipment;
• ensuring the proper condition of the structural elements of the structure;
• replacement and updating of engineering equipment and communication lines.

Payment for this service is made depending on the share of common property. To do this, the area of ​​the consumer's apartment is multiplied by the tariff. The size of the latter depends on the number of amenities present in the apartment building.

Receipt for major repairs

In accordance with Article 169 of the Housing Code of the Russian Federation, all residents are required to contribute funds towards the future overhaul apartment building. Tariffs, terms and repair work are determined at the regional level. It is mandatory to provide:

• updating utility supply systems, scheduled and emergency repairs of gas, heat, electricity and water supplies;
• renovation of elevators deemed unsuitable for further use;
• repair of facades, roofs, foundations and basements.

The amount of the contribution is determined by the minimum tariff established at the regional level. It is multiplied by the area of ​​the consumer’s apartment.

Receipt for gas supply

Payment for gas is made according to standards in accordance with the number of consumers living in the apartment. If there is a metering device, payments for services are made by meter. In this case, its indicators are simply multiplied by the current tariff.

• find heating costs, for this the area of ​​​​the apartment is multiplied by the consumption standard;
• then the number of residents is multiplied by the consumption standards necessary for cooking;
• then multiply the number of residents by the standards required for heating and supplying hot water;
• all three resulting products are added, the total amount is multiplied by the current tariff.

What to do if an error is detected?

Errors on receipts happen quite often. If they are detected, you must immediately contact the management company or other service that supplies the relevant utilities.

The easiest way to do this is to contact the phone number provided on the receipt.

The basis for recalculation will depend on the type of utility service:

• water supply - for recalculation it is necessary to prove an error in the calculation or inadequate quality of service provision, for example, interruptions in the water supply;
• heating - as with water, the basis for recalculation will be an incorrectly indicated apartment area or tariff, as well as insufficient heating temperature and interruptions in heating;
• electricity - during calculations the meter readings may be indicated incorrectly, and there may also be an error in the calculations of losses during the supply of electricity;
• gas supply - the basis for recalculation may be frequent interruptions in the supply of services;
• maintenance of the house - inadequate quality of maintenance, repairs or fulfillment of other obligations gives reason not only to demand a recalculation, but also to completely refuse the services of the management company.

If there are grounds for filing an individual or collective complaint, consumers can contact the management company. To do this, it is necessary to take into account the accompanying conditions and procedures.

Contacting the management company

In case of incorrect calculation of utilities, contacting the management company is carried out as follows: algorithm:

• determine current tariffs for utility services as of the date of payment;
• clarify the accuracy of entering meter readings to eliminate technical errors in calculations;
• call the management company to correct the error and recalculate utility payments.

Often consumers do not find out in a timely manner about increasing tariffs for services, which often creates conflict situations. To clarify this information:

• contact the management company or HOA that services the apartment building;
• visit the websites of local authorities authorized to determine tariffs for utility services.

If the error was made due to the fault of the consumer and incorrect reading of the meter readings, to recalculate it is enough to contact the management company. In this case, a new receipt for services will be issued or the amount paid will be applied to future periods.

What to do if the Criminal Code refuses to recalculate?

If the management company refuses to recalculate utilities, the consumer can complain to the authorized authorities. These include control and supervisory organizations, the prosecutor's office and the court.

In each case, it is necessary to take into account the reasons for the error and the management company’s refusal to recalculate payments for services. If there is a minor technical inaccuracy, you should not immediately go to court or the prosecutor’s office; it is enough to file a complaint with the regulatory authorities.

Control and supervisory authorities

Controlling organizations in the field of tariffs for utility services include:

• State Housing Inspectorate;
• Rospotrebnadzor.

Contacting the State Housing Inspectorate is relevant in cases where the tariff is applied incorrectly and the accrual is calculated. Rospotrebnadzor is contacted in situations where it is necessary to appeal the poor quality of utility services.

Prosecutor's office

The prosecutor's office is contacted in case of any illegal actions of the management company. If the error is related to inflated charges for services, file an application or complaint. If such violations occur regularly, copies of receipts can be attached to the document.

Based on the consumer's appeal, the prosecutor's office will send instructions to the management company to eliminate the error. For better efficiency, it is recommended to file a collective complaint if other consumers also experience violations.

Court

Errors in calculations can also be appealed in court, but the burden of proving them rests entirely with the plaintiff. In addition to the requirements for recalculation, the consumer must submit a full calculation in accordance with current tariffs and rules for calculating payments for utility services.

Also, the statement of claim must contain a reference to the filing and calculation standards that were violated due to an error. In certain cases, the plaintiff may include in the application demands for material or moral compensation, including reimbursement of costs for filing a claim.

How to avoid mistakes?

Errors on utility bills are inevitable, but there are ways to greatly reduce their occurrence. For this recommended:

• install meters - actual indicators of metering devices not only facilitate the calculation procedure, but also significantly save money, which is especially important when the consumption of utilities is low;
• when independently reading indicators from metering devices, it is recommended to be careful and, if possible, compare expenses with previous months;
• in the absence of meters, it is necessary to promptly submit notifications about changes in the number of persons living in the apartment;
• carefully study receipts - knowledge of the principles of calculation and tariffs allows you to avoid illegal charges and technical errors.

If errors are detected, you must immediately find out the reasons for their occurrence with the management company. If a violation of consumer rights is discovered, contact the appropriate institutions to protect them.

The active position of citizens and the struggle for high-quality provision of public services will help to avoid mistakes with calculations in the future. It is also recommended, if possible, to attract the attention of other consumers - a collective complaint is resolved faster and with greater effectiveness.

All car owners are charged a transport tax.

Its size is not fixed and depends on the region, engine size, and cost of the car.

Therefore, sometimes owners see incorrect amounts on their tax notice.

Read this article about what to do if transport tax has been calculated incorrectly.

Once a year, each vehicle owner receives a tax notice at the place of registration with information about tax calculations.

The debt must be repaid before the date specified in the document. If the transport tax was calculated incorrectly, the owner has the right to demand a recalculation.

After it has been carried out, the overpayment amount can be offset against tax payment in the next tax period or fully refunded. To do this, you must submit a corresponding application.

Recalculation of transport tax for individuals in 2019 it is carried out on the basis of an error in the tax notice, namely:

• inaccuracies in indicating the power of a taxable vehicle;
• application of an incorrect tax rate;
• calculating the amount of tax without taking into account the benefits a person has.

It is in the interests of the car owner to contact the regional office of the tax office from which the notification was received as quickly as possible. To apply, you need to have your passport and car documents with you.

If the vehicle's power is incorrectly indicated, tax officials must request information from the traffic police. There is a possibility that this is where you will have to correct the car data.

If the tax was assessed even though the car had already been sold, it means that the information was not entered into the database on time. The former owner will have to contact the tax office and present a purchase and sale agreement.

It is also worth remembering that the tax is calculated only for the period of actual use of the vehicle. If it was stolen and there is evidence of this fact, you can demand a recalculation.

Stage 1. Preparing a statement about errors in the tax notice

If you received the wrong transport tax, you need to know how to write to the tax office. Recalculation is made for a maximum of 3 years based on a written application.

You can fill it out on the form when visiting the Federal Tax Service in person or on the service’s website. The document must include the following information:

• Full name, taxpayer identification number;
• tax notice number;
• address of the inspectorate where the application is submitted;
• the period for which the transport tax was calculated incorrectly;
• vehicle data.

If an application form is not attached to the tax notice, you can write it in free form, listing the identified errors.

Stage 2. Submitting an application to the tax authority

There are several ways to submit your application and required documents:

• upon a personal visit to the tax office;
• through another person by proxy;
• on the Federal Tax Service website (registration in your personal account or a confirmed electronic signature is required);
• by paper letter by mail.

When choosing a personal visit to the tax office, prepare 2 copies of the application: one will be taken by the inspector, the second with an acceptance mark and date will remain with you.

If you decide to use the services of Russian Post, send your application by letter with a description of the attachment. This will allow you to prove the date and fact of sending the application in the event of a dispute.

The application must be accompanied by a passport, tax identification number, and documents for the car. Depending on the specific situation, additional paperwork may be required:

• a certificate from the traffic police if the car was deregistered during the reporting period;
• certificate confirming that vehicle was listed as stolen;
• a document that determines the power of the car;
• a document establishing the right to a benefit (veteran’s certificate, certificate of presence of a disabled child, etc.).

All documents must be submitted in originals, since transport tax is not recalculated based on their copies.

Stage 3. Waiting for a tax notice with corrected data

When an error is encountered in the transport tax, at the request of the car owner, Federal Tax Service employees must independently find out its cause, recalculate the amount and send a new notification.

The column “Calculated tax amount” should reflect the correct amount, and the column “Amount of tax calculated earlier” should reflect the erroneous amount that was indicated in the initial notification.

The Federal Tax Service is given 30 days from the date of registration of the application to review and verify information on the taxpayer’s application. Before the expiration of this period, the car owner must be sent a notification with corrected data.

If an incomplete package of documents is provided at the request of the tax authority and in some other cases, the time for consideration of the application may be extended, but by a maximum of 30 working days.

Stage 4. Submitting an application for a refund of the overpaid amount

If, after correcting errors in the tax notice, an overpayment is revealed, it is worth filing an application for a refund of the funds paid in excess of the required amount. You can also request that they be offset against future payments.

A written application can be submitted within 3 years from the date of payment of the excess amount. It must be accompanied by copies of the payment document and notification of tax recalculation.

Stage 5. Refund of overpaid tax

The decision on offset or return of the overpaid amount must be made by the Federal Tax Service within 10 days. Then the tax office will have 5 working days to send a message to the car owner.

If there is a debt on penalties and fines or arrears on taxes, the overpayment will first be counted towards their repayment. The remainder of the amount will be returned to the taxpayer upon his request.

The law allows the Federal Tax Service to refund the overpayment 1 month from the date of registration of the application from the car owner. If this deadline is violated, the tax office will have to pay the applicant interest for each day of delay.

The fine is calculated on the amount of overpayment, taking into account the current refinancing rate of the Bank of Russia.

What to do if the tax office refuses to recalculate?

There are situations when it is not possible to achieve a recalculation at the tax office at the place of permanent registration, although there are all reasons for this.

Car owners should know where to turn in this case. To defend your legal rights, you should sue the tax authorities.

A statement of claim demanding recalculation of the transport tax is sent to the judicial authority at the location of the organization that assessed it.

To support his position, the car owner must provide the following documents:

• documents providing grounds for recalculation;
• response from the Federal Tax Service with a reasoned refusal to recalculate;
• receipt of payment of state duty;
• other documents required by the court.

The judge will consider the claim and set a trial date. It must be attended by both the plaintiff (taxpayer) and the defendant (representative of the tax office). The court decision will be the final verdict on the disputed issue.

The bush is old or simply planted incorrectly, and only after a couple of years did people get around to it. What to do in this case?

●Young bushes are first given an inclined position. It is also advisable to deepen them a little. To do this, you need to insert a shovel deep into the soil on the south side of the bush, lift it, tilting the crown to the north, and pour soil into the resulting cavity. It is better to do this in early spring. After the procedure, all branches must be shortened by one third of their length.

●If the bush is old, then rejuvenation begins from the roots. All lower branches are furrowed (with a nail) and pinned to the soil. After furrowing, they quickly take root, especially if they are lightly sprinkled with soil and watered with Kornevin. To prevent the soil from drying out, water it periodically, and after watering, cover it with film.

●Only bushes that you decide to form into a tree or cordon are left to grow vertically. All shoots are removed from them except one. It is shortened immediately upon planting, leaving three or four buds above the surface of the ground. Such a standard “tree” will bear fruit for five to six years, then it becomes obsolete.

●Currants and gooseberries have a shallow root system. Therefore, there is no need to dig deep holes. Small holes are enough. But if you want to get record yields, then after rooting along the periphery of the hole, make a trench 20 cm deep and 30 cm wide. Fill it with tops, fallen leaves and even finely chopped branches.

Pour water on top with two or three diluted for every 10 liters matchbox urea. After this, cover with soil. It acts as a roller that limits water when watering, while at the same time supplying the roots with nutrition. After three to four years, you need to dig a second trench a little further than the first.

●If your site is flooded with water, then it is better to place the currant bushes on a continuous ridge, rising above the soil level by about 15-20 cm. It is better to remove the turf removed from the soil or use it to protect the trenches, spreading it along the edges with the grass facing down.

First you need to remove all the roots and rhizomes of perennial weeds from it.

●Black currant belongs to the group of phosphorus-loving plants. Therefore, when planting a seedling, add phosphorus fertilizer to the planting hole. 2 tbsp is enough. spoons of double granulated superphosphate under the bush. When planting, it is recommended to add an additional 0.5 tbsp. spoons of urea and 1 tbsp. a spoonful of chlorine-free potassium.

Sometimes it is advised to cover the bushes with earth after planting, especially late ones. This can be done, but under the indispensable condition that in early spring, as soon as the weather permits, you unplant the planted bushes.

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Land and transport taxes, citizens pay property tax for individuals on the basis of a tax notice. Also, upon notification, personal income tax is paid on income received starting from 2016, if tax agent could not withhold the tax and submitted a message about this to the tax authority (clause 2 of article 52, clause 6 of article 228, clause 3 of article 363, clause 4 of article 397, clause 2 of article 409 of the Tax Code of the Russian Federation; Part 8 of Article 4 of the Law of December 29, 2015 N 396-FZ).

If the tax authority incorrectly calculated the tax and overestimated the amount payable in the tax notice, we recommend that you adhere to the following algorithm.

Step 1: Prepare a Statement of Tax Notice Errors

If you find errors or inaccurate information in the tax notice that overstates the tax amount, notify the tax authority in writing. A statement form regarding the presence of inaccurate information in a tax notice may be attached to the tax notice sent to you by the tax office. Fill it out, indicating the tax notice number, the address of the inspectorate to which you are going to send the application, your full name. and TIN.

If the application form is not attached to the tax notice, the application can be drawn up in any form, indicating any errors found in it.

Attach to your application copies of documents that confirm the correct data, for example, a copy of the certificate of registration of ownership of real estate.

The application can be submitted in person or through a representative directly to the tax office, sent by mail or transmitted electronically via personal account on the website of the Federal Tax Service of Russia.

If you submit an application directly to the tax office, prepare it in two copies. Keep one copy with a note indicating acceptance of the application by a tax official indicating the date of acceptance.

It is advisable to send the application by mail with a list of the contents. In this case, you will have proof of the date of sending the application and documents for it.

Step 3. Wait for a new tax notice with correct information

After receiving a statement about errors in the notification, the tax authority must independently determine the cause of the error, recalculate the tax and send you a new tax notification. In this case, the correct tax amount will be reflected in the “Calculated tax amount” column, and the erroneous amount specified in the initial notification will be reflected in the “Previously calculated tax amount” column.

The tax authority must review and verify the information on your application and give you an answer within 30 days from the date of registration of the application. In exceptional cases, for example, if the necessary documents and materials are not received at the request of the tax authority, this period may be extended by no more than 30 days (Parts 1, 2, Article 12 of the Law of 02.05.2006 N 59-FZ; Letter of the Federal Tax Service of Russia dated 01.12.2016 N BS-4-21/22888@).

A new tax notice is sent no later than 30 working days before the tax payment deadline specified in it (clause 6, article 6.1, clause 6, article 58 of the Tax Code of the Russian Federation).

Step 4. If there is an overpayment of tax, submit an application for a refund of the overpaid amount of tax or an application for its offset

If, by the time you receive the correct notification, you have already paid tax to the budget in a larger amount than required, the overpayment can be returned or offset against future payments (Clause 1, Article 78 of the Tax Code of the Russian Federation).

An overpayment, for example, for personal property tax can be offset against future payments for personal property tax or land tax (Article 15, paragraph 1 of Article 78 of the Tax Code of the Russian Federation).

To offset or refund the overpayment, submit a corresponding application in writing to the tax office. The application can be submitted within three years from the date of excessive tax payment (Clause 7, Article 78 of the Tax Code of the Russian Federation).

Please attach copies of the payment document and tax recalculation notice to your application.

Step 5. Wait for the tax overpayment to be refunded (credited)

The decision on the offset, as well as the decision on the refund of overpaid tax, is made by the inspectorate within 10 working days from the date of receipt of your application. You will then be sent within five working days

The main difference between online cash registers is the presence of a fiscal type drive, which on a daily basis transmits information about the revenue received by the organization to the tax structure through special fiscal data operators (FDOs).

The use of an online device is mandatory for enterprises operating under general or simplified taxation systems (,), as well as selling excisable products.

It is planned to include other categories of taxpayers, including individual entrepreneurs, in the mandatory use of the innovation in stages from the middle of this year (from 07/01/2018) and next year (from 07/01/2019). An exception is made for organizations and entrepreneurs engaged in activities specified in the list approved by regional government bodies (Federal Law No. 54, 05/22/2003).

Calculations at the online cash register are subject to mandatory adjustments in cases where errors occur that lead to excess amounts being processed through the cash register or to the loss of money.

Refund if a document is entered incorrectly at the online checkout

Using the online cash register, return transactions are processed:

• If a violation is detected before the completion of the shift of the cashier on duty (before the summary cashier is knocked down) using a return check. The completed document for the return of receipts along with the Z-report containing indicators of the enterprise’s revenue for the day or day (24 hours) of work is sent by the operator to the tax structure department. The transmitted report contains an explanation indicating the original erroneous document; as a result, the amount indicated in the document is subject to deduction from the total revenue for the day.
• When returning money not on the day of purchase of the product, but within 14 days from the date of purchase, in accordance with the law on the protection of consumer rights, when the cashier on duty issues a cash order for expenses (RKO) and issues money from the main cash register. First, the cashier accepts from the buyer the application he has drawn up outlining the problem and checks the compliance of the passport data specified in the application with the document presented by the citizen.

For your information! A return receipt can only be issued on the day of purchase when a new model of cash register is used. For all return options, it is recommended to draw up a return certificate cash(similar to the KM-3 form on the return of money to customers for unused or erroneously punched cash receipts), which, together with erroneous cash receipts (glued onto a blank paper sheet), an explanation and documents for the Z-report, is sent to the company’s accounting department.

Form KM-3 can be compiled only in the form approved by the Resolution of the State Statistics Committee of the Russian Federation (No. 132, December 25, 1998). The enterprise has the right to develop another document for processing a refund, but the use of KM-3 will not be a violation, despite the optionality of the form (letter of the Ministry of Finance of the Russian Federation No. 03-01-15/54413, 09.16.2016).

If the buyer paid for the purchased goods using a payment card, then the funds are also returned in cashless form to the card (CBR instructions No. 3073, 10/07/2013). When transferring money not on the day of purchase, the buyer must fill out an application and present his own passport, and the cashier returns the funds and transfers a package of documents to the accounting department (act, explanation, Z-report).

Attention! Failure to eliminate violations related to the return of money at the online cash register entails the application of sanctions against the enterprise under the Code of Administrative Offenses of the Russian Federation (Article 14).

Correcting data entry errors at the online cash register

If a data entry error is detected at the online cash register (a receipt has not been issued, some items are missing on the receipt) due to the fault of the cashier or due to a technical malfunction of the machine, a correction check is generated.

The purpose of the procedure is to bring real sales information into conformity with those subject to accounting in the National Tax Service (fiscal). You can make adjustments to decrease or increase sales volume at any time after an error is discovered. There are two possible situations.

Situation 1. If the cashier returns a cash document for an amount less than what was actually received, a situation arises where unaccounted sales revenue appears. Tax services may interpret the fact as concealment of the share of income subject to taxation and illegal non-use of cash registers.

In order to avoid penalties for tax payments, you need to generate a correction check. If an error is discovered on your own, the punched check, along with the act and an explanatory note containing the time and date of the error, is sent to the operator (OFD).

After which the organization (at its own request, but not necessarily) can contact the Tax Service department and notify that a discrepancy has been detected and eliminated. Upon receipt of an order from a tax authority that has received information about unaccounted sales, a correction check is generated indicating the tax authority’s order as the basis, which is sent to the operator and to the tax authority along with the organization’s obligation to pay a fine (Article 14 of the Code of Administrative Offenses of the Russian Federation).

Situation 2. If the cashier punches a cash document for an amount greater than actually received, an excess of sales proceeds over fiscal data (shortage) is formed. Creating a correction check is not mandatory due to the absence of suspicion of non-use of cash register equipment. The cashier should punch a document for the return of receipts for the missing amount and prepare explanatory note with an explanation of the reason for the lack of money in the cash register.

When a check for an incorrect amount was punched in the presence of the buyer, it is also possible not to create a correction check. The employee generates a document for the return of receipts in the amount of an erroneous amount, and then punches a cash document for receipts in the correct amount. The correct check is handed over to the buyer, the incorrect one is returned to the cashier, and the correct data will be sent to the OFD and TS.

For your information! If necessary, a correction check should be created in the interval between the creation of a report on the opening of a shift and a report on its closure (letter of the Ministry of Finance of the Republic of Kazakhstan No. 03-01-15/28914, 05/12/2017). But this does not mean that corrections cannot be made after the shift that made the error ends.

When closing the next shift, the amounts corrected in cash documents and checks are used by the fiscal drive to generate final information for the shift (Federal Law No. 54, 05/22/2003). Therefore, creating a correction check after the end of the shift is acceptable, provided that it reflects the moment the violation was committed (date, time). For example, a document drawn up on 10/11/17 to correct an error made on 09/02/17 may contain a description of the correction in the form: “A cash receipt with an incorrectly specified amount was generated at 10:10 on 09/02/2017.”

Informing tax authorities about adjustments

Taxpayers are required to transfer information and documents to the Federal Tax Service offices in electronic form through cash register offices in accordance with the legislation on the use of cash register equipment (Article 5 of Federal Law No. 54).

But legislative norms do not contain obligations for cash register users to inform the tax authority about self-made adjustments to fiscal data. All fiscal documents, including adjustments, are subject to transfer to the tax structure through a special fiscal data operator (Article 1 of Federal Law No. 54). In this way, the tax authority accumulates information about all corrections made to the online cash register.

Attention! The taxpayer is exempt from liability for violations in the area of ​​using cash registers (Federal Law No. 290, 07/03/2016) if he voluntarily notified the Federal Tax Service about the use of a cash register that does not meet the established requirements, or about violation of the terms and procedure for registration/re-registration/application of cash registers established by Federal Law No. 54. Simultaneously with notifying the tax authorities, the organization must provide confirmation that the alleged violation has been eliminated (before a decision on an administrative offense is issued).