STI talked about fines

On basis of the checking act the STI decided to apply financial sanctions, the amount of which is at the rate of 340 UAH for each case of non printing accounting checks on three PTR. At the time, we cited the Supreme Court decision in which it found that non printing checks and their non saving in BAPT (book of accounting payment transactions) is a same violation - regardless of the number of checks. Consequently, responsibility is applied only once - in amount of 340 UAH (Section 4 art. 17 of the Law on PTR).

However, the tax authorities did not stop. They went further: if you can not apply penalties for each non printed check, then you should try to apply them for non printing checks on several PTR.

Thus, under the act of checking STI decided to apply financial sanctions, the amount of which is at the rate of 340 UAH for each case of non printing accounting checks on three PTR. However, surprisingly, the courts have differed in their positions. The courts of first instance and appellate courts concluded that imposition of financial penalties for each case of non printing is unlawful. Financial penalties should be calculated based on the number of PTR, which did non print reporting checks, regardless of the number of daily non-prints.

In the opinion of the Court of Cassation, violation by business entity of the requirements of paragraph 9 of art.3 of the Law N265/95-VR is a continuous offense and, therefore, the tax authority lawfully applied financial sanctions for failure for every single fact in printing reporting check.

As we have said, the Supreme Court of Ukraine expressed the legal position on this issue. Thus, in case N21-89a13 (which took decision on April 16, 2013), the court concluded that commission of violations referred to in paragraph 4 of art. 17 of the Law on PTR, appropriate authority of STS may impose only one financial sanction of 340 UAH, regardless of the number of cases of failure to print daily reporting fiscal receipt and/or its non saving in BAPT, revealed in the businesses activity of entity that provides payment transactions for goods (services).

Not performing the duty over a period of everyday printing reporting fiscal receipt, business entity commits continued violations, but when non keeping a printed check in the book of accounting payment transactions – an ongoing. And the number of PTR the entity has in no way refutes the above conclusion.