Title: Developments towards reliable Information from Cash Registers
Authors: van der Zwet, Ben, Belastingdienst, Eindhoven, The Netherlands
van Heusden, Frank, Belastingdienst, Zwolle, The Netherlands
Contributors: HostingInstitution: Physikalisch-Technische Bundesanstalt (PTB), ISNI: 0000 0001 2186 1887
Resource Type: Text / Article
Publisher: Physikalisch-Technische Bundesanstalt (PTB)
Relationships: IsVariantFormOf: ISBN 978-3-95606-001-4
IsPartOf: ISSN 0942-1785
Dates: Available: 2013
Issued: 2013-03
File: Download File (application/pdf) 140.98 kB (144361 Bytes)
MD5 Checksum: 0107d50d210d70294ef6a2a9f66d36a0
SHA256 Checksum: d966a2c5fdbcaeb42dd158adfd18e21c94d1bc291d21287bf4c4c4ae611dc783
Keywords cash register ; zapper ; INSIKA ; OECD ; DTCA ; risk areas ; POS ; compliance ; quality mark ; standard for reliable cash registers ; Reliable Cash Registers Foundation
Abstract: While today’s cash registers are very sophisticated and able to perform a multitude of functions that facilitate the efficient running of a business, they are also open to abuse. Tax administrations, aware of the risk of electronic sales suppression, cooperate in international expert groups to explore cost effective approaches to counter this fraud. Marketparties acknowledge their responsibility. Invited by inspiring projects like INSIKA, suppliers and software developers bring in their expertise to develop reliable and auditable cash registers. The permanent objective of the Dutch Tax and Customs Administration (DTCA) is to increase, keep or enforce compliance. DTCA aims at cooperation with software providers and other stakeholders to increase the reliability of the chain of information from the first registration in a business process to the complete and just accounting in tax returns. Responsive supervision directs proportionate response to the fiscal conduct and behaviour of the taxpayer and his suppliers and advisors. If necessary the response is firm and might end in criminal prosecution. If possible the interaction is open and constructive. In the Netherlands producers and suppliers of cash registers recently developed a Standard for Reliable Cash Registers. In the second half of 2012 an independent quality mark authority, “Stichting Betrouwbare Afrekensystemen” will issue a quality mark for reliable cash registers (“Keurmerk Betrouwbaar Afrekensysteem”). Like Information Technology in general, techniques to abuse information by way of electronic sales suppression tends to develop and thus asks for continuous awareness and appropriate response to this threat. Development of reliable information of cash registers benefits of cooperation of stakeholders in projects like INSIKA. Not only by sharing technical expertise, but also by developing common responsibility as a basis for an openand fair market.
Remark: This paper is part of the report: Zisky, Norbert (ed.) ; Wolff, Jörg (ed.): Revisionssicheres System zur Aufzeichnung von Kassenvorgängen und Messinformationen. INSIKA ? Konzept, Umsetzung und Erprobung (= PTB-Bericht PTB-IT-18, doi: 10.7795/210.20130206a)   http://dx.doi.org/10.7795/210.20130206a.