Ministry of revenues in letter of 28.08.2013 № 16331/7/99-99-22-01-03-17/1008 informs that violation of restrictions on cash payments are detected by comparing taxpayers’ actual cash expenses for goods purchased (works and services) by specific calculation confirmed by substantiating documents with the applicable restrictions
If necessary, it is possible to carry out cross-checks of enterprises (entrepreneurs) comparing data (amounts and terms) with relevant cash documents of cash payers and recipients.
If cash payments of the enterprise exceed the established maximum amount, the excess amount is added to actual cash balances at the cash desk of the payer as a lump sum (on the day of transaction), and the amount received is compared to the approved cash limit. These restrictions apply to all cash transactions involving both product sales and non-operating transactions.
