Legislation changes in the sphere of checking cash equipment in 2021

Abstract

Сash branch was considerably reformed in 2019 when the concept of protected electronic control tape was replaced by the concept of online cash register. By the specified period all enterprises and one-man business settling with or rendering services to the population began to use new checking cash equipment in their activity. The necessity to modernize cash equipment is stipulated by time requirements, development of modern technologies and perfection of data transmission media in the country. Since January, 1st, 2021 considerable changes in the control over the use of checking cash equipment, calling to account for its non-use or infringement of the order of use come into force. And this is the main idea of the article. The purpose of the article is the survey of enforcement practice in the sphere of checking cash equipment in settling with legal entities and individual persons. In the article kinds of checks applied by tax bodies are considered, and the analysis of legislation changes on the control methods of tax discipline is given. Study of methodical and practical nuances of realization of tax work in 2021 will allow lowering the risks of taxpayers and tax authorities.