The cash receipt specified in this clause may not contain the mandatory details on the rate and amount of value added tax specified in paragraph ten of clause 1 of this article. ConsultantPlus: note. From January 1, 2019, Federal Law No. 487-FZ of December 31, 2017, paragraph 5 of Article 4.7 is reworded. 5. The Government of the Russian Federation has the right to establish an additional mandatory requisite of a cashier's check or a strict reporting form - a "commodity nomenclature code" determined by the Government of the Russian Federation. 6. A cash receipt or a strict reporting form generated using cash registers used in an automatic settlement device must contain the serial number of such an automatic settlement device as a mandatory requisite. 7.

Article 4.7. requirements for a cash receipt and a strict reporting form

If the check is presented on the last day of the term, then the protest (or equivalent act) may be made on the next business day. The holder of a check is obliged to notify his endorser and drawer of the non-payment within two working days following the date of the protest (or an equivalent act). Each endorser must, within two working days following the day of receipt of the notice, bring to the attention of his endorser the notice received by him.

At the same time, a notice is sent to the one who gave the aval for this person. A person who does not send a notice within the specified period does not lose his rights. He compensates for losses that may occur as a result of failure to notify of non-payment of a check.

The amount of indemnified damages cannot exceed the amount of the check.

New cash receipt under law No. 54-fz: a guide to all the details

of the Federal Law, the details specified in paragraphs sixteen to eighteen of clause 1 of this article may not be indicated on a cash receipt and a strict reporting form. 3. A cash receipt issued by a paying agent or a paying subagent when carrying out activities for accepting payments from individuals in accordance with Federal Law No. 103-FZ of June 3, 2009 "On the activities for accepting payments from individuals carried out by payment agents", along with details specified in paragraph 1 of this article, must contain the following mandatory details: the amount of remuneration paid by the payer (buyer (client) to the payment agent or payment subagent if it is charged; contact phone numbers of the paying agent, supplier and payment acceptance operator, as well as the payment subagent if payments are accepted by the payment subagent.

Check and payments by checks

Home → Accounting advice → Cash receipt Updated: July 14, 2016 In some cases provided for by Russian law, the buyer has the right to return the goods to the seller, receiving back the money paid for it. However, in practice there are cases when there are grounds for a return, but the buyer does not have a cash receipt.


This situation is not uncommon due to many reasons (eg, it is easy to lose a check, it is not uncommon for the seller not to issue a check, etc.). However, the absence of this document does not entail the impossibility of returning the goods. Cashier's check A cashier's check is an accounting document obtained using cash registers and is a confirmation of cash settlement.


The seller, when receiving cash for a purchase, is obliged to issue a check.

5. payments by checks.

Attention

Check details A check must contain all the mandatory details set forth in part two of the Civil Code of the Russian Federation, and may also contain additional details determined by the specifics of banking activities and tax legislation. The form of the check is determined by the credit institution independently. The check must contain the following details:

  • the name "check" included in the text of the document;
  • an order to the payer to pay a certain amount of money;
  • the name of the payer and indication of the account from which the payment is to be made;
  • indication of the payment currency;
  • indication of the date and place of drawing up the check;
  • signature of the person issuing the check - the drawer.

The absence of any of the specified details in the document deprives it of the validity of the check.

Return of goods without a receipt

KKM or with the help of counting devices and name it to the buyer (client); - to receive money from buyers (clients) for goods or services rendered according to the amount called by the buyer (client), indicated in the price list for the services provided, the price tag for the goods sold, indicated in the menu in catering establishments, or price tags in the following order: a) clearly state the amount of money received and put this money separately in front of the buyer (client); b) print a check - when making payments using a cash register; c) name the amount of change due and give it to the buyer (client) along with the check (at the same time, paper banknotes and small change are given out at the same time). During the shift, the cashier has the right, at the direction of the director (deputy director), to use stamps and imprints “redeemed”, “account”, “control”, etc. (Clause 4.5 of the Model Rules).
The card contains the name of the bank and its address, card number, name of an economic entity or citizen, signature, account number and passport data of the drawer. The reverse side indicates the conditions under which payment of the check is guaranteed. These conditions are as follows:

  • a check can be issued for an amount not exceeding the specified limit;
  • the signature of the drawer must match the sample signature on the card;
  • identification of the drawer of a check is carried out by comparing his passport data with the data indicated in the check card;
  • the check must be paid in the full amount for which it is drawn, without any commission.

Settlements by checks Settlements by checks are carried out according to the scheme (Fig.
6): Fig. 6.

  • the buyer issues a check to the seller;
  • the seller presents the check to the bank serving the seller at the register of checks;
  • in the bank serving the seller, funds are credited to the seller's account;
  • the seller's bank presents a check for payment to the bank serving the buyer;
  • the bank serving the buyer writes off the amount of the check at the expense of previously booked amounts;
  • banks issue bank statements to customers.
    • Checks in interbank settlements Checks issued by credit institutions may be used in interbank settlements on the basis of agreements concluded with clients and interbank agreements on settlements by checks in accordance with the intrabank rules for conducting operations with checks developed by credit institutions and determining the procedure and conditions for the use of checks.

Law on the rules for calculating and canceling a check

Council of Ministers - Government of the Russian Federation dated 07.30.1993 N 745, hereinafter - Regulations), it is established that an organization that carries out cash settlements with the population using cash registers is obliged to issue to buyers (clients) a check or a supplementary (slip) document printed by a control - cash machine; checks are canceled simultaneously with the issuance of goods (provision of services) with the help of stamps or by tearing in specified places. The procedure for the work of a cashier-operator during a shift, established by the "Model Rules for the Operation of Cash Registers in the Implementation of Cash Settlements with the Population", approved by the Ministry of Finance of Russia on August 30, 1993 N 104 (hereinafter referred to as the Model Rules) and currently in force in the part that does not contradict legislation on CCP, remained unchanged. In accordance with par.
If the payer refuses to pay the check, the holder of the check has the right, at his choice, to bring a claim against one, several or all persons liable for the check (drawer, availers, endorsers), who are jointly and severally liable to him. Forms of checks are produced according to a single sample. A check is a security. Forms of checks are considered forms of strict accountability. For settlements through institutions of the Central Bank of the Russian Federation, only checks are used that have the designation "Russia" on the front side and two parallel lines indicating a common crossing.
The check must be covered. The cover of a check in the drawer's bank can be:

  • funds deposited by the drawer on a separate account;
  • funds on the corresponding account of the drawer, but not more than the amount guaranteed by the bank in agreement with the drawer when issuing checks.

What guides the commodity manager-cashier when canceling a cash receipt (that is, on what basis does he do this)? According to Art. 5 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" organizations (with the exception of credit organizations) and individual entrepreneurs using cash registers are obliged, in including issue to buyers (clients) when making cash settlements and (or) settlements using payment cards at the time of payment, cash receipts printed by cash registers. Paragraph 4 and s.
Thus, we come to the conclusion that the protection of consumer rights when returning goods without a receipt is provided for at the legislative level. Ways to confirm the fact of purchase As mentioned above, the possibility of confirming the fact of purchase is not limited to one document - a check. In our opinion, to the question of whether a receipt is needed when returning, the correct answer is: yes, it is needed, but its absence does not mean that the goods cannot be returned to the seller.

Info

What can be additional ways to confirm the fact of sale and purchase? Let's consider them in detail. One of the main and most accessible ways to confirm the fact of a purchase is a witness statement. Moreover, this method is directly spelled out in the article of the Civil Code of the Russian Federation that regulates this problem.


Testimony is understood as a statement by a person-witness about the facts and significant circumstances known to him.

When buying food or goods in stores and supermarkets, you have noticed more than once that the cashier punches, and then tears the receipt for the purchase. Why is he doing this?

Many buyers are outraged by the actions of the seller, who tears the check. When addressing him with a question about why he is doing this, only one answer can be heard - it is necessary. In fact, everything is not easy.

In the days of the Soviet Union, there was a rule: if an organization works using a cash register, then after the check is knocked out, the store employee must tear it.

If the organization where the cash settlement is made uses a cash desk, the employee is required to issue a check. In addition, the check must have a stamp, and if it is not there, then the check is torn.

How it works in practice

The check is not stamped, as it is not very convenient to keep it next to the cash register. Yes, and spending time on this is also not always rational.

Interesting!

Previously, stores consisted of several departments, and cash desks worked for each department. The check was issued for the purchased goods.

In order to go to the cashier you had to:

  1. Visit the required department, select a product. The seller wrote out a receipt in which the name of the goods was indicated.
  2. Go to the cashier and pay for the selected product;
  3. Return to the department and present the check;
  4. The seller checked the check and handed over the goods to the buyer.

If the goods were issued, and the check was not torn, then there was a risk of the buyer returning for the goods again.

Why tear a check in 2019

In 2016, a new government decree was issued, under which the need to tear the check disappeared by itself (Decree No. 1173). But despite this, many sellers are still tearing the check out of inertia.

Let's imagine a situation, a citizen made a purchase and went to the checkout to pay. After everything was punched to him, he gave out the necessary amount, knocked out a check and, before giving it to the buyer, makes a small anguish (and sometimes even a big one).

To a perfectly reasonable question why, the seller shrugs his shoulders in bewilderment and reports that his superiors told him so. In total, the buyer remains at a loss with a torn payment document and even more questions.

The check itself is a payment document that confirms the fact of the purchase made and paid for.

How do scammers cheat citizens with a paid envelope? Read.

Accordingly, if a low-quality or expired product is found, it is with this document that you can contact the store and exchange it or get money back.

Why do checks tear in the store? Answer in video:

Why sellers tear checks

The problem is that it is clear to answer the question "why?" no seller is capable.

In fact, this moment is connected with the Decree of the Council of Ministers - the Government of the Russian Federation dated July 30, 1993 No. 745, which states that checks are redeemed simultaneously with the issuance of products or the provision of services using stamps or by tearing.

However, the procedure for tearing is very strange. After all, it would never occur to anyone to deliberately spoil a warranty card or a plane ticket, but in fact it's all the same thing.


Sellers continue to tear checks in stores. Photo borodatiyvopros.com

A similar procedure is found only in stores in Russia. Moreover, in the countries of the former USSR, this trend is absent.

When did it appear

Those who have found Soviet times and old store formats are probably not surprised by this behavior of sellers, for example, in a store or.

Usually in shops, a person chose a product, the cashier wrote out a receipt, which could only be paid at a single cash desk.

After payment, the person returned to the seller with a check and he was torn as a fact confirming the issuance of the goods and that this check could not be approached again.

Why check store receipts? Watch the video:

The explanation is quite simple, in those days there were few stores in which there were seals to confirm the fact that the product was issued. Here is such a procedure that has remained and still, of course, not in all outlets, but still exists in some places.

Are sellers legal?

Not really. The above decision has long lost its force and is completely irrelevant.

In other words, if in front of your eyes the seller tears up the check after the purchase, he does it solely out of habit or simply because he was ordered to do so by the higher management that caught those distant times.

Do they accept a torn check if low-quality products are found?

obligated to accept. Article 18 of the Law "On Protection of Consumer Rights" gives clear instructions that even the absence of a receipt is not a basis for refusing to return low-quality products.


What does the law say about whether it is necessary to tear checks. Photo warnet.ws

If the store itself tears the cash document, it is obliged to accept it in case of return. Otherwise, the buyer has every right to write a complaint against this institution.

Conclusion

What to do if you encounter something like this? If a similar procedure is still practiced in some place, you can politely inform the salesperson or supervisor that there is no need to do this.

How do they cheat in a pharmacy with a non-cash payment? Read more.

As a last resort, you can always leave an entry in the book of complaints and suggestions. It’s not worth swearing at these moments, just waste your nerves.

Personally, it infuriates me when saleswomen or cashiers in stores tear checks. Some rare ones don't vomit, and I want to kiss them for it (just kidding, of course, I don't feel like kissing, but their NERVOUSNESS is very pleasing) :)

To the question "Why do they tear checks?" - no one can really answer. They just blink, stare blankly and say that they are ordered to do so by their superiors. Rare cashiers answer that this is how they "pay off the check." Fuck%%, yes, it does not burn !!! Why turn it off?!?

I tell them that the check is MY document for the purchase in your fucking store, and why the hell does she - the unhappy cashier - have the right to tear up MY document? Come on, I'll give you money and at the same time tear it into half a bill?

To the question "What will be so dangerous if the check is not torn? Can I buy the same product again with it?" - stupid silence in response to me.

I remember in Soviet times in the USSR there were department stores and supermarkets - a separate cash desk or several cash desks and counters for issuing goods themselves. In this model, everything is clear and precise: I gave the goods - I tore the receipt so that they would not use it again. But this system is long dead! This is the last century! In normal shops for a long time already there is no such atavism. So they put a seal in a civilized way, sign on checks, sometimes make notes with a marker. All this is logical and humane.

Some lyrics: From the dream book: " Break the check - to trouble in business."

Here! Tremble cashiers and saleswomen! While you are tearing checks - you will not be lucky!

And now some harsh lyrics: In accordance with the DECISION of July 30, 1993 N 745 ON THE APPROVAL OF THE PROVISION ON THE USE OF CASH CASH MACHINES IN CARRYING OUT MONEY SETTLEMENTS WITH THE PUBLIC AND THE LIST OF CERTAIN CATEGORIES OF ENTERPRISES (INCLUDING ENGINEERING BUSINESS ACTIVITIES WITHOUT FORMATION OF A LEGAL ENTITY, IN THE EVENT OF IMPLEMENTATION OF TRADING OPERATIONS OR SERVICE PROVISION), ORGANIZATIONS AND INSTITUTIONS WHICH BY THE SPECIFICITY OF THEIR ACTIVITIES OR THE FEATURES OF THE LOCATION CAN CARRY OUT CASH SETTLEMENTS WITH THE PUBLIC WITHOUT THE USE OF CASH MACHINES

Clause 6: Checks are canceled simultaneously with the issuance of goods (provision of services) with the help of stamps or by tearing in specified places.

Where is this designated place? Why should the information part of the check suffer? Some cashiers, carried away by tearing checks, sometimes make a crooked tear as much as 80% of the length of the middle line of the check. Others - fold the check in half beforehand and tear, as it were, the middle, as a result we have not a check, but the letter "O".

CHECKS DO NOT TEAR: in computer stores, boutiques with clothes and shoes, in bookstores, pharmacies, very LARGE supermarkets, cafes and restaurants. So why the hell in the miserable Gullivers, Pyaterochkas, Comrades, Simbirkas and similar miserable supposedly supermarkets show acts of vandalism over paper?

As they say, insanity grew stronger ...