the main » Debt

Accounting for settlements with accountable persons G. Regulatory documents Regulatory settlements with accountable persons

In accounting to reflect the settlements with employees of the organization for accountable amounts, a special account of 71 "settlements with accountable persons" is intended in accordance with the chart of accounts, approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000. № 94N. In this account, all information on calculations with employees in the amounts issued by him under the report on economic and operational, representative and travel expenses are collected.

The account 71 is active passive. The debit of the account reflects the amounts of reimbursement and newly issued under the report on the basis of expendable cash orders, on the credit of the account - the amount used in accordance with the advance reports and submitted at the parish cash orders (unused).

The balance of the account 71 is debit, shows the availability of accounts receivables of accountable persons, i.e. The amount of funds in the account for employees of the organization. If the account 71 arises a loan balance, then it means payables of accountable persons, i.e. The sum of uncomplicated overrun.

The issuance of cash advances to accountable persons reflect the debit of account 71 "Calculations with accountable persons" and the credit of account 50 "Cashier". The costs paid from the accountable amounts are written off from the account of account 71 "Calculations with accountable persons" in the debit of accounts 10 "Materials", 26 "general expenses", 20 "Basic production", etc. Depending on the nature of the costs.

The remnants returned to the cash register of the unused amounts are written off with accountable persons in the debit of the account 50 "Cashier". Payment of goods from the card account reflects on the debit of account 71 "Calculations with accountable persons" and the account loan 55 "Special Card Account".

The scheme of the main accounting postings on accounting operations with money issued under the report is shown in Table 1.

Table 1 - Correspondence of accounts for accounting for accountable persons

Accountable amounts issued from the enterprise's cash desk

Received accountable person Monetary amounts on check from a current account, with a currency account, with special accounts in banks

Issued to accountable person check from a checkbook, letter of credit

Called equipment acquired in cash

Called materials acquired in cash

Are related to an increase in the actual cost of materials of transport and procurement and other expenses paid by cash

Receded to the cost of production (works, services) of the main or auxiliary production The cost of work performed by third-party organizations paid by cash

Adopted to account for travel expenses of international personnel

Reflects the payment of works and services to ensure management activities, adopted for accounting travel expenses of employees of the organization

Payable for cash costs of housing and utilities, pre-school institutions, household facilities, catering units

Adopted to account travel expenses of employees

trade, catering

Commissioned by the remainder of the unused accountable amount

Reflected issuance wages In the structural divisions of the organization (accountable persons - distributors)

Paid for cash costs for the maintenance of property transferred for rent; expenses related to the consideration of cases in the courts; Costs provided with payment for credit institutions

Reflected the amount of the irrevocable advance

The composition of the representative expenditures and the procedure for their recognition for tax purposes differs from the composition of the representative expenditures and the procedure for their recognition in accounting.

In accounting, representative expenses as commercial formed expenses on the usual activities of the enterprise (paragraph 5-8 of PBU 10/99 "Expenses of the Organization", approved by the Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 33).

In this case, executive expenses are current and take into account the accounts of 26 "general expenditures" or 44 "Sale expenses" in correspondence with account 71 "Calculations with accountable persons.

In some cases, executive expenses can be attributed to capital investmentsIf they are associated with capital construction, modernization, reconstruction of fixed assets. In this case, they will be reflected in the debit of account 08 "Investments into non-current assets" and include in the initial value of fixed assets.

If material and production reserves (products) are purchased for a representative event, first of them should be reflected in the account 10 "Materials" or account 15 "Preparation or acquisition of material values" depending on the chosen accounting policy.

In accounting, executive expenses are made in full and in the reporting period, which arose, regardless of the time of actual payment. In tax accounting, representative spending relate to other expenses related to production and implementation. Such costs are included in the composition of indirect expenses, which in full reduce revenues from the production and implementation of the current (reporting) period.

The procedure for recognizing representative expenses for tax purposes depends on how the organization recognizes income and expenses - by the method of accrual or cash method.

With the method of accrual, the date of recognition of executive expenses is the day of approval of the act on the write-off expense on official reception of representatives. At the cash management method, income and expenses are taken into account for the purpose of calculating income tax in the period when they were actually paid.

Also, executive expenses may be included in other expenses, if they are related to the sale of fixed assets, intangible assets or valuable papers. In this case, the amount of these expenses will be written off in the debit of account 91 "Other income and expenses" subaccount 2 "Other expenses".

Executive costs for income tax purposes relate to the normalized costs. This means that when calculating income tax for the reporting period, the organization may take into account these costs in the amount, which does not exceed 4% of the costs of labor of the enterprise during this period.

Since tax accounting, the normized costs are not taken into account in the full amount, then in accounting, costs are higher than in tax. At the same time, expenses not taken into account in the same reporting period can be recognized in another reporting period. The sum of excessional expenses is a constant difference. The emerging permanent difference can be considered as a separate subaccount to the accounting account, or reflects separately in analytical accounting registers.

Based on the constant difference, the organization is obliged to form permanent tax liabilities. If the constant difference occurs during the reporting year, then in subsequent periods, the specified amount of expenses can be met in the established limit. In this case, the accrued constant tax obligation must be reduced or written off.

If the amount of executive expenses in accounting exceeds the limit set for tax purposes, the accountant must be accounting. It needs to calculate the amount of executive expenses, which can be taken into account when calculating income tax.

Usually the cost of services that the organization pays when receiving representatives of other organizations include value added tax. The amount of the "entrance" value added tax on executive costs organization may present to the tax deduction if the following conditions are met:

executive expenses are accepted for accounting;

there is an invoice for executive expenses, which indicates the amount of value added tax;

executive expenses are paid, and the amount of value added tax is highlighted in a payment document by a separate line;

executive expenses relate to activities that are subject to value added tax.

The value-added tax on the normalized costs can be reimbursed only in the amount that corresponds to the amount of executive expenses that fit into the standard. That is, that part of the costs that is taken into account when calculating income tax. Value Added Tax, which falls on excess costs can not be submitted to the tax deduction, nor take into account the costs when calculating income tax.

Since the amount of "entrance" value added tax, which falls on excess costs, is included in the cost of accounting costs, and in order to tax purposes are not taken into account, then there is a constant difference. Based on this difference, the accountant must form a permanent tax obligation. Its amount is calculated by multiplying the amount of constant difference at the income tax rate.

In subsequent reporting periods, when calculating executive expenses, a growing outcome from the beginning of the year, an organization can meet the established standard. In this case, the entire amount of value added tax, written off on costs, must be restored and is charged to the tax deduction.

As for alcoholic beverages, the Tax Legislation of the Russian Federation does not specifically say that the cost of acquiring alcohol can be attributed to executive expenses. But at the same time, and does not prohibit this to do. Therefore, taxpayers can attribute the cost of purchasing alcohol to expenses for executive purposes. The main thing is to confirm them to documely and prove their economic substantiation. The number of acquired alcoholic beverages should contribute to the realization of the purpose of the official event - to establish or maintain mutually beneficial cooperation.

The amount of drinking alcohol must be within reasonable norms of drinking alcohol.

The organization can develop and approve the norms of consumption of alcoholic beverages during business negotiations per person per day. And then take into account the costs of alcohol as a separate article costs for buffet or restaurant service for each official reception, depending on the number of official reception participants. The employee's self-conceived expenses reflect in the amount of actually incurred and documented expenses on the credit account 71 "Calculations with accountable persons" and on the debit accounts accounting accounts (depending on the nature and goals of a business trip). Community costs are recognized by the costs associated with the management of production and form costs of ordinary activities. Business trips whose goal is to acquire equipment, intangible assets, materials are also considered service, but their reflection in accounting has a number of features. The above travel expenses will relate to an increase in the book value of the acquired equipment, intangible assets and materials. If a business trip is related to the acquisition of materials, then the cost of this business trip will relate to the cost of materials and included in the cost of products as materials are used in production purposes. For the purpose of calculating the tax base for income tax, the company may include incurred travel expenses without any restrictions subject to their documentary confirmation and production orientation. To January 1, 2016. The size of the daily interests in order to tax was limited by the regulations that were established by the Decree of the Government of the Russian Federation of 08.02.2002 No. 93n "On the establishment of the expenditures of organizations for the payment of daily or field satisfaction, within which, when determining the tax base for the income tax of organizations, such expenses include For other expenses related to production and implementation. " In particular, when traveling on the territory of the Russian Federation, the cost of money in the amount not exceeding 100 rubles for each day of finding on a business trip could be included in the expense of expenses in order to calculate the income tax. From January 1, 2016. The rationalization of the dailyvny was not canceled. Organizations can reduce taxable profits for the entire amount of the daily in the amount established by the internal local regulatory act (collective agreement, order, regulations on travel, etc.).

From January 1, 2016. Installed daily standards that are applied in order to calculate income tax individuals:

for business trips in Russia - 700 rubles per day;

for foreign business trips - 2500 rubles per day. Accordingly, if the daily employees are paid in a larger size, then the amount of excess must be taxed on the income of individuals.

In accounting, the daily allowance is fully included in the expenses of the enterprise. The daily tax accounts take into account other expenses only within the norms that are established in the collective agreement or the order of the head. If the daily varies are issued within the limits of the norms that are established by the order by the leader, then their amount in tax accounting includes other expenses. If the daily diurns are given over the established norms, the amount of exceeding the excess costs does not include taxable income, it does not reduce.

Travel costs are taken into account for tax purposes in the amount of actual costs confirmed by primary documents. The organization may take into account in expenditures that reduce taxable profits, actually incurred travel costs, confirmed by primary documents.

Recently, electronic flights (tickets decorated in a duplicate form) receive more and more distribution. A new form of a ticket is of interest not only from the passenger, but also in each organization, since it is a document confirming the costs of traveling to the place of office travel and back. Buying such a ticket does not prevent the ability to take into account its cost in expenditures that reduce the tax base for income tax. In this case, the exclusive documents may be a printout of an electronic document on paper and boarding pass.

Commanded faces are often carrying out the cost of paying telephone conversations. If the commander's person can confirm the production oriented negotiations, as well as confirm them with documented, then the payment of these expenses is entitled to include in the tax base to calculate the income tax.

The costs of booking residential premises are reimbursed by employees in the manner and sizes defined by the collective agreement or local regulatory act. If the organization establishes a rule in the local act, according to which the housing booking fee is compensated in full, it has the right to take into account these costs in profit tax expenses.

The organization has the right to deduct the amount of value-added tax on travel expenses, including on travel expenses to the place of travel and back. According to expenses for travel, value added tax is made to deduct in full on the basis of travel documents (tickets), in which the tax amount is allocated a separate line. The invoice in this case is not needed. At the same time, the deduction is possible only when the employee returns from a business trip and passes the advance report with the application applied to it. If the value of the value added tax in the ticket is not highlighted, it is not determined by the settlement and is not accepted to deduct. At the same time, the total cost of the ticket is included in costs when calculating income tax.

In the collective agreement or local regulatory act of the Organization it should be envisaged that in certain cases, a commissioned employee is reimbursed the cost of taxi payment. The actual payment of taxi services must be confirmed by checking cash regulatory equipment and attach it to the advance report.

When traveling a commaed employee to a business trip and back to the place of permanent work on its own car, the employee can confirm its travel costs using the setting of the established sample, indicating the acquisition of gasoline at the gas station, about paying for parking services.

The cost of accommodation in the hotel during the business period is made to tax profits in the amount of actual costs on the basis of receipts or accounts for accommodation in the hotel and checks of the CCT (when paying for a cash payment). If the hotel has no cash register, then the employee must issue a strict reporting form. Until December 1, 2016. For hotels, this was a hotel account in form No. 3-g, approved by the order of the Ministry of Finance dated December 13, 1993. No. 121 "On approval of forms of strict reporting documents". From December 1, 2016. This may be a form of any form containing all the necessary details. It records payment for the entire period of stay. For additional services provided by the hotel, a receipt for form No. 12 is discharged., Which also represents a form of strict reporting. Cash check in this case is optional.

If in the forms of strict reporting, the value added tax is highlighted by a separate line, then this amount can be declared a deduction without an invoice. If the account of the hotel, brought by an employee, does not satisfy the requirements for forming strict reporting form, then for the deduction of value added tax, require an invoice. The invoice should be put up with a hotel in the name of an organization who was commored employee. If the invoice is exhibited in the name of a commaed worker, then the deduction of such an invoice is not submitted.

Deduction of value added tax on the cost of hiring residential premises is possible only if it comes to residence in the territory Russian Federation. According to expenses for residence in the territory of foreign countries (including on the territory of the States Parties to the Commonwealth of Independent States), the amount of value added tax is not accepted, even if it is highlighted in documents a separate string.

Each Russian enterprise has the right to use cash for issuing wages, paying to counterparties or transferring money under the report, as well as to achieve other purposes. For each individual case of using cash, their rules for design and reflection in the company's accounting are established. Taking into account the common practice of providing funds for production needs, it is advisable to separately explore the procedure for accounting for settlements with accountable persons.

Regulatory Cash operations

It should be noted that, despite the provision of extensive use of cash with cash, enterprises do not have the right to spend funds from the cashier solely at their discretion.

A detailed list of cases when the company can use cash is set forth by the Central Bank of the Russian Federation in the directions of 07.10.2013 No. 3073-y. Clause 2 of this Regulatory Act found that neither entrepreneurs nor the company had the right to spend the revenue received by the cashier. Exceptions from the general prescription are established by the same paragraph 2 of the instructions, according to which the possibility of cash spending on the company's cash desk is directly allowed to issue a report.

But in these indications, the procedure for issuing settlements with accountable persons is not provided.

The algorithm of such actions is described in detail by the Central Bank of the Russian Federation in the directions of 11.03.2014 No. 3210. General requirement For cash use is the organization of the Cash Company.

If an enterprise plans to accumulate money at the checkout, it is advisable to calculate and establish limits to the corresponding balance. The presence of super-luminous money from the enterprise at the end of the working day is not allowed.

For registration of all cash operations, it is necessary to use the expendable cash order and the receiving cash order. The forms of these documents are approved by the State Statistics Committee of the Russian Federation in the decision of 08/18/1998 No. 88. They are used to design cash spending operations from the company's office, including for issuing money to manufacturing needs to accountable persons.

Cash issuance under the report

It should also be remembered that until the time advance report on appropriate money or return accountable funds accountable person Can not receive new financing for production needs.

Incidentally important in the issuance of cash under the report, the fact that the Central Bank of the Russian Federation in paragraph 6 of its instructions dated 107.10.2013 No. 3073-y directly noted that cash limits in the amount of 100,000 rubles are not applied in the event of issuing funds for production needs. From here it follows that the company has the right to provide cash to the report without any restriction on the amount of money to be issued on this basis.

Accounting for calculations with accountable persons

The Ministry of Finance of the Russian Federation issued an order from 31.10.2000 No. 94n, which approved the plan for accounting accounts for financial and economic activities of organizations, as well as instructions for its use. These regulatory documents are subject to use and now.

The following order of the Ministry of Finance is provided for account 50 "Cassa", which is used to summarize information on cash transactions, and subaccount 50-1 "Cashier Organization", used for making money at the enterprise's cash register.

It should be remembered that the debit of account 50 takes into account cash coming to the organization's office, and the money issued by the enterprise is recorded on credit account 50.

This account corresponds to the account 71 of "Calculations with accountable persons", which is used in the case of issuing funds for production needs or returning such money to the enterprise's cash register.

The transfer of the cash policy from the cash office of the Company is drawn up on the debit of account 71, which corresponds to the account of account 50.

The return of the person who received money for production needs, the amounts on which the advance report (unspent funds) is not provided for the debit of account 50, which corresponds to the account of account 71 "Calculations with accountable persons".

By virtue of the direct indication of the norms of the domestic law of the company that apply cash payments must accurately keep records of all cash transactions and strictly observe the cash discipline. If these responsibilities are violated by the company, then the probability of impositions on such a company of fines provided for by the Codex on the Administrative Offenses of the Russian Federation are high.

Accounting faces- Regulatory documents regulating settlements with them, we will give in this article - have a completely clear legal characteristic. Let's talk about who may be accounting on legislation, as well as consider what regulatory acts relationships with it are determined.

Regulation of settlements with accountable persons in 2017: Regulatory framework

The subproductive is called an employee of the company (or IP), to which the employer in advance issues cash in order to make purchases necessary for their activities, as a rule, to the purchase of stationery, household goods, fuel and securities, as well as travel and representative spending.

The relationships of participants in these legal relations are regulated by the following basic regulatory acts:

  • by specifying the Bank of Russia "On the procedure for conducting cash transactions with legal entities and a simplified procedure for conducting cash transactions with individual entrepreneurs and small business entities" from 11.03.2014 No. 3210-y;
  • order of the Ministry of Finance of the Russian Federation "On approval of the plan for accounting accounts of financial and economic activities of organizations and instructions for its use" of 31.10.2000 No. 94n;
  • law "On Accounting" from 06.12.2011 No. 402-FZ;
  • Administrative Code;
  • Labor Code of the Russian Federation.

In addition, letters of explanatory will be applied to legal relations with accountable persons issued by the structures of the financial department of the Russian Federation: the Ministry of Finance, FTS, the Bank of Russia. An example of such an explanation can be a letter of the Ministry of Finance of the Russian Federation dated July 21, 2017 No. 09-01-07 / 46781 (about the possibility of issuing money under the report in non-cash form).

Calculations with accounting and indication of the Bank of Russia No. 3210-y

This document is a major act establishing the rules for issuing accountable funds. In accordance with paragraph 6.3 of instructions No. 3210, the head of the company (or IP) has the right to issue a cash to the employee in order to exercise the costs associated with the activities of this company (or entrepreneur). This means that the physical, which is not an employee of this hossekject, will not be able to receive money under the report.

At the same time, the concept of "worker" Indicates No. 3210-y treats somewhat differently than other regulations, in particular the TC RF. According to paragraph 5 of instructions No. 3210-y, under the employee, the personality is meant, with which the Hozsubject has a contract of labor or civil law. The same position of the Bank of Russia in relation to the interpretation of the concept of "employee" is traced in his letter from 02.10.2014 No. 29-R-R-6/7859. Thus, the cash under the report is entitled to receive not only an employee carrying out employment functions, but also a contractor with which the Civil Agreement has a civil contract.

About the Rights and Responsibilities of Workers Read Publication .

We list other important rules for issuing accountable cash, enshrined in clause 6.3 of instructions No. 3210-y:

  • The issuance of funds for the report is allowed to carry out the costs associated with the person's credibility, the employee of which the subproductive is.
  • The issuance of accountable amounts is made on the basis of an application with an employee, in which it indicates: the size of the amount necessary for the purchase and the term that will be required to make this purchase. In this manner decorated, the statement must be improved and then give it to a visa to the head. Instead of a statement, it is allowed to issue money on the basis of the order of the company's head, which also indicates their size, target orientation and recipient of accountable amounts. The order must contain a registration number and date, as well as the signature of the head (letter of the Central Bank of the Russian Federation of September 6, 2017 No. 29-1-1-OE / 2064).
  • The transfer from the cash cash register is accompanied by registration.
  • The issuance of the next amount of the accounting period is possible even if there are debts on previous reporting sums. This amendment (as well as permission to issue accountable money on the basis of the order of the leader) in the indication No. 3210-y was made to the indication of the Central Bank of the Russian Federation dated 19.06.2017 No. 4416-y (entered into force on 19.08.2017).
  • After 3 days counted from the last day of the period, which was issued accountable amounts, the employee is obliged to submit an advance report on the costs produced by him, accompanying it confirming the primary documentation.

Reflect on accounting report in accounting. Publication will help you .

  • The reporting documentation submitted by the employee is verified by the chubbichum or accountant, and in their absence, the leader (he also approves the report, and also establishes the deadlines during which final settlements are made with an accountable person).

IMPORTANT! Note number 3210 does not lead the limit amount, which can be issued under the report, as well as the deadlines to which accountable funds are issued: such criteria of the company and entrepreneurs are installed on their own.

Reflection of operations with accountable funds in accounting

The following document, which is worth considering, speaking about relations with accountable persons, is the accounting account plan (approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n). And although the Ministry of Finance does not assume it to regulatory acts due to his recommendation (letter "On the application of the new accounting account plan" of March 15, 2001 No. 16-00-13 / 05), this document is directly related to the reflection of homogenerations with accountable Amounts in accounting.

To account for settlements with accounts by the plan of accounts provides for the account. 71. Analytics on this account is carried out for each accountable amount.

Read more about the use of sch. 71 Read in the material .

Regulatory legal regulation of settlements with accountable persons: Law No. 402-FZ

Consider a list of the basic provisions of the Accounting Law, which are related to the design of local administrative documents, advance reports and confirming the cost of accountable person to the primary:

  • Each fact of the industivity of the enterprise must be confirmed by the primary document. The accounting does not accept the documentation drawn up for unproduced homogenerations (paragraph 1 of article 9 of Law No. 402-FZ).
  • All primary documentation should include the details listed in paragraph 2 of Art. 9 of Law No. 402-FZ.
  • The primary is drawn up directly when making a particular factory factual or immediately upon completion. Responsible persons issuing primary documentation are obliged to transfer it to it in a timely manner engaged in accounting for economic operations at the enterprise (paragraph 3 of Article 9 of Law No. 402-FZ).
  • The company is charged with the obligation to organize the effective internal control of the factory facts committed by them (paragraph 1 of Art. 19 of Law No. 402-FZ).

IMPORTANT! In fulfillment of the latter in the above list, the obligations at the enterprise is issued, in particular, the order of the head, approving the list of employees who have the right to receive money under the report. We advise you to execute a list of accounts by order, but not to list these persons in accounting policies. This is explained by the fact that a list of employees approved by order can be changed at any time. But make changes to accounting policies It is not always possible (paragraph 6 of Art. 8 of Law No. 402-FZ).

Download a sample order of accountable faces you can by.

Labor Code: Rights and Accounting Responsibilities

Labor legislation is also directly related to the issue of regulating relations with accountable persons. So, the Labor Code of the Russian Federation:

  • distributes to the head the general procedure for registration of accountable amounts due to the presence of labor relations with him with a firm issuing money under the report - Art. 16-19 TC RF;
  • determines the responsibility of compensation by an employee of unspent reporting sums within the deadlines during which claims can be submitted to it - Art. 137 TK RF;
  • sets the limit of the amount of deductions from the employee's salary - Art. 138 TK RF;
  • obliges an employer to compensate for the employee when using his personal property, including money (Art. 188 of the Labor Code of the Russian Federation), compensate for expenses when sending business trips (Article 165, 168, 168.1 of the Labor Code of the Russian Federation).

Details - in the material .

Administrative Code: Responsibility for Violation of Cash Procedure

Directory responsibility for non-compliance with the procedure for issuing accountable funds established by the indication No. 3210-y is not provided. However, some situations (for example, issuance of money under the report and without an employee's statement, and without the order of the manager) may entail claims with control bodies associated with a violation of the procedure for storing cash cash at the checkout. But for these offenses there is already a completely concrete responsibility - under Art. 15.1 Administrative Code.

Read about the size of fines for such violations in the article .

NOTE! From 19.08.2017, the organization or entrepreneur can no longer be fined for issuing accountable amounts to employees without a report on previous spending - this item is excluded from instructions No. 3210-y.

RESULTS

The procedure for issuing, refund and accounting of accountable funds is carried out on the basis of many regulatory regulatory documents. At the same time, an equally important role is also played by clarification and letters of departments that are not regulatory.

Often, when accounting for settlements with accountable persons, a large number of errors are allowed. The most common ones are: the absence of acquittal documents, non-compliance with the maximum amount of calculation of cash with legal entities, etc. During the audit, the tax authorities pay special attention to filling out a travel certificate, an advance report and other documents related to a business trip. You will learn about this and many other things from the submitted article.

Cash issuance from the organization's cash register is made in accordance with Procedure for conducting cash transactions in the Russian Federation,the approved decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40 (hereinafter referred to as the procedure for conducting cash transactions).

According to paragraph 11 of this document, money is issued on:

Economic expenses;

Expedition expenses, geological exploration parties;

Expenses of authorized organizations, individual units economic organizations, including branches not consisting of independent balance and outside the area of \u200b\u200bthe activities of organizations.

The size and deadlines for which cash is issued are determined by the head of the organization.

The amounts are issued on the consumable cash order, the form of which is approved by the decision of the State Statistics Committee of Russia from 18.08.98 No. 88, or another document (for example, according to the issuance of money) with the imposition of a stamp with the requisites of the consumable cash order. These documents are signed by the head, the chief accountant or persons authorized to this.

Note!

The issuance of cash under the report is made only under the condition of a complete report of a particular person on the advancement previously issued to him (clause 11 of the procedure for conducting cash transactions).

Persons who received accountable money are obliged no later than three working days after the expiration of the term they are issued, or from the date of return from a business trip to present a report on the consuming amounts to the company's accounting department and make a final calculation on them.

To account for funds issued to accountable persons on administrative and economic costs, this form of reporting is applied as an advance report (Form No. AO-1 "Advance Report", approved by the Resolution of the State Statistics Committee of Russia of 01.08.2001 No. 55). It is drawn up in one copy by an accountable face (the reverse side of the form, graphs 1-6) and employee of accounting (the front side of the form and column 7, 8, 9 of the reverse side). The advance report can be drawn up both on paper and on the machine media.

Filling the circulating side of the form, the accountable person contributes to a report a list of documents confirming the costs produced by them (receipts, transport documents, checks of KKM, commodity checks and other acquittal documents), and amounts of costs for them (columns 1-6). Documents attached to the advance report are numbered by an accountable person in the order of their record in the report.

In accounting, the target expenditure of funds are checked, the availability of exclusive documents confirming the costs, the correctness of their design and counting amounts, as well as on the reverse side of the form, indicate the amounts of expenses adopted for accounting (columns 7-8), and accounts (subaccount) that debut For these amounts (graph 9).

If a currency is issued to the accountable face, the details relating to the foreign currency are filled out (line 1a of the front side of the shape and graph b and 8 of the robbed side of the form).

A proven advance report is approved by the head or authorized person and is accepted for accounting. The rest of the unused advance is surrendered by an accountable person in the office of the organization at the receipt cash order in the prescribed manner. The CCT in this case does not apply, since the refund is not related to the sale of goods, the performance of work, the provision of services (the letter of the Ministry of Finance of Russia of November 30, 2004 No. 03-01-20 / 2-47).

The overrun on the advance report is issued to the accountable person on the consumable cash order.

Based on the data of the approved advance payment of the accounting, the accounting amount is made in accordance with the established procedure.

Travel expenses

Registration of documents

In the direction of the employee on a business trip, the following documents must be issued:

Order on the direction of the employee on a business trip (form No. T-9);

Travel certificate (form No. T-10);

Service task (form No. T-10A).

These forms are approved by the decision of the State Statistics Committee of Russia from January 05/2004 No. 1.

The order and size of the reimbursement of expenses related to official business trips are determined by the collective agreement or local regulatory act of the organization (the letter of the Ministry of Finance of Russia of December 6, 2002 No. 16-00-16 / 158). In this regard, the Organization may issue an order (a different administrative document), in which the list of documents that are the basis for the direction of the employee to the official business trip will be established. In particular, it may be an orders for travel and (or) travel certificate. These documents are, firstly, documents confirming the production nature of a business trip, secondly, documents on the basis of which the duration of a business trip is determined.

According to the Ministry of Finance of Russia, parallel drawing up two documents on one fact of economic activity is inappropriate. Later, such a position was set out in the letter of the Ministry of Finance of Russia dated December 26, 2005 No. 03-03-04 / 1/442.

We will consider the situation when a travel certificate is compiled.

Before sending an employee on a business trip, his immediate boss fills the form No. T-10A "Service task for sending a business trip and a report on its implementation."This document indicates the assignment of the employee, the place where exactly and how many days it is commoded. Then the task approves the head of the organization. Based on the service task, a travel certificate is written out (form No. T-10), and in one instance. The actual time of stay at a business trip is determined by the marks on a travel certificate of the day of arrival in place of a business trip and the day of disposal of a business trip. If the employee is sent to different settlements, the marks about the day of arrival and the day of disposal are made in each paragraph (paragraph 6 of the instructions of the Ministry of Finance of the USSR, the State Protection of the USSR and the WCSPS from 07.04.98 No. 62).

During the tax audit, the inspectors very thoroughly check the registration of travel certificates, so the document must be compiled correctly, in compliance with the established norms. For example, the personal data of the employee specified in the document must coincide with the data in tickets, all signatures and prints must be affixed, otherwise the travel certificate can be invalid. There are often cases when, for one reason or another, the commander's employee does not affix the mark of arrival time and disposal from one place of the business trip to another (for example, he forgot or did not insist). As a result, when checking, the tax authorities may be questioned by the very fact of staying on a business trip. Or does the employee does not attach a report on the execution of an official task to the advance report (the commander's report notes the work that has done on a business trip). In the case of its absence, the tax authorities may doubt the economic validity of the costs.

After registration of the above documents, the employee is sent to the accounting department for travel. According to Art. 168 TK RF firm owes him to pay:

Fare;

Housing costs;

Daily;

Other costs that the employer gave permission.

Note!

When traveling in the area, from where commoded has the opportunity to return to the place of its permanent residence daily, the daily (surcharges in return) are not paid (paragraph 15 of Instructions No. 62).

The issuance of cash under the report on the costs associated with service business trips is made within the amounts due to communified persons for these purposes.

Note!

The transfer of cash issued for a report by one person else is prohibited (paragraph 11 of the procedure for conducting cash transactions in the Russian Federation).

Upon arrival from a business trip, an employee must submit an advance report to the accounting department with an appeal of the following documents:

Travel certificate or order of community;

Documents confirming the cost of hiring housing, travel and others.

The day of the departure on a business trip is the day of the departure of the train, an aircraft, a buse or another vehicle from the place of permanent work of the commaed, and the day of arrival is the day of arrival of the specified vehicle in the place of permanent work. When the vehicle is sent to 24 hours inclusive, the day of departure on a business trip is considered the current day, and from 0 hours and later - the following days. If the station, a marina, the airport is located below the location of the settlement, takes into account the time required for travel to the station, the pier, airport. Similarly, the day of the employee's arrival in the place of permanent operation is determined (paragraph 7 of Instructions No. 62).

Accounting

Travel costs relate to expenses on ordinary activities and are included in other costs (clause 5, paragraph 8 of PBU 10/99 "Organization's expenses").

In a situation where the employee did not provide an advance report on time and did not return the unspent amount by order of the employer (but no later than 1 month from the date of the deadline for the return of money) this amount is held from the employee's salary.

It should not be forgotten that when paying salary of retention should not be greater than 20% of the amount of employee salary. If the employee challenges this situation, the cash can be charged in court. The size of the deduction can be increased to 50%, if two or more executive documents are represented (Article 138 of the Labor Code of the Russian Federation).

To reflect the deductions from wages in accounting are used: sch. 94. "Shortage and losses from damage to values",sch.70 "Calculations with wage personnel",sch.73 "Calculations with staff for other operations."

In accounting, the following postings are reflected:

Dt sch. 94.K-T. sch.71 - not reflected cash returned Dt sch. 70.K-T. sch. 94.- Restored from wages of employee not returned on time

Dt sch. 73.K-T. sch. 94.- They were charged not returned at the timely money in the case when they cannot be held from employee employee wages.

As for aircraft and rail tickets, then cash money is issued for their purchase to a commander-in-room. But the organization can purchase tickets centralized by cashless payment. In this case, the acquisition and issuance of tickets for the report are made in accounting by the following records:

Dt sch. 60.K-T. sch.51 - Listed Advance for flights Dt sch. 50-3.K-T. sch. 60.- Received Flights Dt sch.19 Kt sch. 60.- on the amount of VAT Dt sch.71 K-T sch. 50-3.- air ticket issued to accountable face.

Taxation and tax accounting

The "entrance" VAT can be taken to deduct, if a business trip is associated with the activities of the organization taxable VAT. In this case, the amount of tax must be isolated by a separate line in the invoice or form of strict reporting. VAT, paid on business spending, including at the services of hotels, is accepted to deduct or on the basis of the invoices exposed by hotels in the provision of data services, or on the basis of strict reporting documents (the letter of the Ministry of Finance of Russia of 11.11.2004 No. 03-04 -11/165).

For your information!

Strict reporting forms for hotels approved by the Order of the Ministry of Finance of Russia dated December 13, 1993 No. 121.

The invoices are not exhibited in the implementation of airlines and agents of airlines to organizations of air tickets issued by commoded employees (the letter of the Ministry of Finance of Russia dated 16.05.2005 No. 03-04-11 / 112).

Such conclusions, the specialists of the Ministry of Finance made on the basis of paragraph 1 of Art. 172 of the Tax Code of the Russian Federation and paragraph 10 Rules for maintaining accounting logs of received and invoices, books for purchases and books of sales in value added tax calculations,approved by the Decree of the Government of the Russian Federation of 02.12.2000 No. 914.

According to paragraph 10 of the Rules, when purchasing services for employment of residential premises and services for the transportation of employees to the place of service and back (including services for providing for use in bedding trains), the basis for registration of invoices in the book of purchases are Filled in the prescribed manner of strict reporting (or copies of them) with a separate lines of VAT summitted by the employee and included in the report on the service business trip. Thus, it turns out that the invoice in this situation is not needed.

Example 1.

LLC "Start" sent an employee for 5 days on a business trip. From the cash register under the report he was issued an amount of 15,000 rubles. Upon arrival from the business trip, an employee was drawn up an advance report to which he put the air tickets back and back in the amount of 5000 rubles. (including VAT - 763 rubles), the account of the hotel (decorated on the laying of strict reporting) in the amount of 3600 rubles. (including VAT - 549 rubles.). VAT in the submitted documents is highlighted by a separate line. Daily - 500 rubles. in a day.

The following postings should be issued in accounting:

Dt sch.71 K-T sch. fifty- 15 000 rubles. - issued from the organization's cash register under the report Dt sch.26 Kt sch.71 - 4237 rubles. (5000 rub. - 763 rubles.) -The air ticket costs (without VAT) Dt sch.19 Kt sch.71 - 763 rubles. -Fore VAT in flights Dt sch.26 Kt sch.71 - 3051 rub. (3600 rub. - 549 rubles.) -The expense the amount specified in the account of the hotel for payment (without VAT)

Dt sch.19 Kt sch.71 - 549 rubles. - VAT accounting from the cost of hotel services

Dt sch.68 subaccount "Calculations on VAT"K-T. sch.19 - 763 rubles. - Adopted to deduct VAT in flights Dt sch.68 subaccount "Calculations on VAT"K-T. sch.19 - 549 rub. - Adopted to deduct VAT in the hotel's account Dt sch.26 Kt sch.71 - 2500 rubles. - Daily Dt sch. fiftyK-T. sch.71 - 3900 rubles. (15 000 rub. - 2500 rubles. -5000 rub. - 3600 rubles.) - Returns by an employee to the office of the organization of an unspent amount.

Arbitration Practice

In the decision of the FAS of the Ural District from 11.10. 2003 No. F09-3729UC-AK Court concluded that the invoice or an account was not necessarily an invoice or an account decorated on the strict reporting form for the deduction of VAT.

In paragraph 1 of Art. 172 of the Tax Code of the Russian Federation states that tax deductions are made on the basis of invoices issued by sellers when purchasing goods (works, services) taxpayers, documents confirming the payment of taxes, held by tax agents, or on the basis of other documents in cases provided for by paragraph 3 , 6-8 tbsp. 171 of the Tax Code of the Russian Federation. Tax legislation allows deduction of taxes paid on spending on business trips, not only on the basis of invoices or documents in which the amount of VAT has been allocated a separate line, but on the basis of other documents. The court argues the fact that in the implementation of goods for cash with retail and catering organizations, as well as organizations that provide paid services directly to the population, requirements for the design of settlement documents and invoices (in which VAT is highlighted with a separate line) are considered to be fulfilled if the seller Issued a cash check or other document established form. At the same time, according to paragraph 6 of Art. 171 of the Tax Code of the Russian Federation The appropriate tax amount is included in the price of goods (works, services), and in the documents issued by the Buyer, the amount of VAT is not allocated.

The materials of the case found that employees, being on business trips, concluded contracts of residence on their own behalf. At the same time, the relevant organizations have issued documents established by the established form confirming the fact of payment for services. Under such circumstances, the court proceeded from the fact that the organization is entitled to accept VAT to deduct.

However, we draw your attention to the fact that it is still a special case and there is no guarantee that in your district the courts will stick to the same position. Therefore, if you want to avoid a dispute with tax authorities, it is better to have either the hotel's accounts, decorated in strict reporting blanks with dedicated VAT, or invoice and cash receipt, where VAT is also specified by a separate string.

In tax accounting, travel expenses relate to other expenses related to production and (or) implementation (sub. 12, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). In particular, they include:

Fare of an employee to a travel destination and back to the place of permanent work;

Hiring residential premises. According to this article, expenses are also subject to reimbursement of an employee's expenses to pay for additional services provided in hotels (with the exception of service costs in bars and restaurants, service costs, expenditures for using recreational and wellness objects);

Daily or field satisfaction within the norms approved by the Government of the Russian Federation;

Registration and issuance of visas, passports, vouchers, invitations and other similar documents;

Consular, airfield fees, fees for the right to entry, passage, transit of automotive and other transport, for the use of sea channels, other similar structures and other similar payments and fees.

Expenditures are reflected in tax accounting only when comply with the requirements established by Art. 252 Tax Code of the Russian Federation, - they must be reasonable, confirmed documents issued in accordance with the legislation of the Russian Federation, and manufactured to carry out activities aimed at obtaining income.

If the organization uses the accrual method, the costs adopted for tax purposes are recognized in the reporting (tax) period to which they relate, regardless of the time of the actual payment of money and (or) other form of payment. The date of expenditures on the business trip is recognized as the date of approval of the advance report (sub. 5 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

At the cash method, the costs are recognized after the actual payment (clause 3 of Article 273 of the Tax Code of the Russian Federation). The expenses for a business trip at the cash method are recognized in the reporting (tax) period in which the advance report was approved. At the same time, costs are included in the costs of part, which is confirmed documented and does not exceed the amount of the advance payment. If the overrunning, then this part of the traveling is included in the costs only after the debt amount is paid to the employee.

In the absence of supporting documents, the costs of hiring residential premises are reimbursed by order of the head of the organization from the profits remaining at the disposal of the organization after payment of income tax. Includes the daily rate when calculating the income tax is necessary within the limits approved by the Decree of the Government of the Russian Federation of 08.02.2002 No. 93. Daily reduce taxable profits at the rate of 100 rubles. in a day. The daily interests are paid to the employee for all time travel, including weekends and holidays, as well as days when the worker was on the road, including the time of a forced stop on the way (paragraph 14 of Instructions No. 62).

Arbitrage practice

The legality of paragraph 15 of Instructions No. 62 was confirmed by the decision of the Supreme Court of the Russian Federation of 04.03.2005 No. GKPI05-147.

The court proceeded from the fact that the Decree of the Government of the Russian Federation of 02.10.2002 No. 729 established the amount of reimbursement of costs for the payment of daily- 700 rub. For each day of finding a business trip for employees of organizations funded at the expense of funds federal budget. Decree of the Government of the Russian Federation of 08.02.2002 No. 93 establishes the amount of reimbursement of expenses and the norm of expenses of organizations for the payment of daily- 100 rubles. For each day of finding a business trip in determining the tax base for income tax. The conditions for the payment of daily definitions are defined by Art. 168 of the Labor Code of the Russian Federation and associated with the accommodation of the employee outside the place of permanent residence during the day. Consequently, if the commander has the opportunity to return to the place of its permanent residence daily, the Labor Code of the Russian Federation does not provide for the payment of the daily and content of the first sentence of paragraph 15 of the instructions in this part does not contradict the current legislation of the Russian Federation.

We draw your attention at such a moment: from 01/01/2006 the norms of daily diurnal, paid under foreign business trips have changed (Decree of the Government of the Russian Federation of 13.05.2005 No. 26).

Example 2.

MEGA LLC sent an employee for 3 days on a business trip. Daily accounted for 500 rubles. per day.

The following wiring is drawn up in account: Dt sch.26 Kt sch.71 - 1500 rubles. - Reflects daily.

For the purpose of taxation of profits, the daily diurns should be taken into account within the normal range: 100 rubles. x 3 days \u003d 300 rubles.

Due to the difference between accounting and tax account There is a constant difference in the amount of 1200 rubles. (1500 rub. -300 rub.), Which leads to a permanent tax liability. Dt sch. 99 subaccount "Permanent tax liabilities"Kt sch. 68. "Calculations for income tax"- 288 rubles. (1200 rubles. X 24%) - reflected a constant tax obligation.

When paying expenditures on the travel of workers both within the country, and except for its limits are not subject to the taxation of the ESN within the norms established by the legislation (sub. 2 of paragraph 1 of Art. 238 of the Tax Code of the Russian Federation):

Daily within the norms established in accordance with the legislation of the Russian Federation;

Travel costs to destination and back;

Charges for airport services;

Commission fees;

Travel costs to the airport or station in departure, destination or transfers;

On baggage

Costs of hiring residential premises, expenses for payment of communication services;

Fees for issuing (receiving) and registration of service foreign passport, fees for issuing (receiving) visas;

Cash exchange costs or check in a bank for cash foreign currency.

In case of failure to submit documents confirming the payment of expenses for hiring residential premises, the amounts of such payment are exempted from taxation within the norms established in accordance with the legislation of the Russian Federation.

Based on the above, it can be concluded that the taxation is not subject to daily diurnal within the norm, and the remaining part is included in the taxable base for the ESN. However, the ESN is not charged and the daily rate, paid over the norms, as in accordance with paragraph 3 of Art. 236 Tax Code of the Russian Federation are not subject to payment for personal payments in favor of individuals, if they do not reduce the tax base for income tax.

Norms, within which the daily diurns are not subject to the taxation of the ESN, are not established. In this regard, the Ministry of Finance of Russia in his letter dated 14.01.2005 № 03-05-01-04 / 1 explained that organizations funded at the expense of the federal budget, in determining non-taxable ESN sizes of daily payable to employees who are on a business trip to The territory of the Russian Federation should be guided by the Decree of the Government of the Russian Federation of 02.10.2002 No. 729. The remaining organizations for these purposes should be guided by the Decree of the Government of the Russian Federation of 08.02.2002 No. 93.

However, the Supreme Arbitration Court of the Russian Federation made a decision other than the position of the Ministry of Finance.

Arbitration Practice

Decree of the Russian Federation of 26.04.2005 No. 14324/04. When paying by the taxpayer of expenses on the travel of workers both within the country, and for its limits are not subject to the taxation of the daily rate within the norms defined in accordance with the legislation of the Russian Federation.

Institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these sectors of the law (p. 1st11 NKRF). Meanwhile, legislation on taxes and fees, no daily rate, nor the procedure for their establishment in relation to the ESN, as well as insurance premiums for compulsory pension insurance are not defined. The general procedure for establishing such rules and limitations of their size is provided for only by labor legislation. So, according to Art. 168 of the Labor Code of the Russian Federation in the event of a referral of a business trip, the employer is obliged to reimburse the employee additional costs associated with accommodation outside the place of permanent residence (daily). The procedure and amount of reimbursement of expenses related to service business trips are determined by the collective agreement or local regulatory act of the organization.

At the same time, the dimensions of the reimbursement in the time-checked period could not be lower than the sizes provided for by the Government of the Russian Federation for organizations funded from the federal budget. From 01/01/2005 This provision is canceled by law of 22.08.2004 No. 122-FZ.

As for insurance premiums in the FIU, since the object of taxing by insurance premiums is the same object as for the ESN (paragraph 2 of Article 10 of the Law of December 15, 2001 No. 167-FZ), contributions are also not charged.

Paragraph 3 of Art. 217 of the Tax Code of the Russian Federation found that they are exempt from the tax of the NDFL daily, which are paid within the limits of the norms established in accordance with the legislation of the Russian Federation. Also, as in the case of the ESN, the norms of daily legislation are not established.

However, in Art. 168 of the Labor Code of the Russian Federation it is planned that the order and size of the reimbursement of expenses related to official business trips are determined by the collective agreement or local regulatory act of the organization. The Ministry of Finance follows the following position on this issue (Letter of October 28, 2004 No. 03-05-01-04 / 63): Officials clarify that the collective agreement or local regulatory act of the organization does not establish the norms of compensation payments for compensation for travel expenses, but only provide organizations The right to independently determine the order and size of the recovery of employee expenses associated with service business trips.

Established in a collective agreement or a local regulatory act of each specific organization, the size of the costs of costs associated with the service business trip are individual and cannot be considered as the norms of compensation payments, which are in question in paragraph 3 of Art. 217 NK RF.

Budget organizations in determining non-taxable NDFLs of the daily divisions paid to employees who are on a business trip on the territory of the Russian Federation should be guided by Resolution No. 729. The remaining organizations for these purposes should be guided by Resolution No. 93.

The dimensions of the daily, exceeding the norms approved by these decisions are subject to tax on income tax at a rate of 13 percent. Earlier, a similar position was set out in the letter of the Ministry of Finance of Russia of 10/20/2003 No. 04-04-06 / 191.

However, the position of the Russian Federation, the position of the Ministry of Finance considered illegal.

Arbitration Practice

In its decision dated January 26, 2005 No. 16141/04, the Russian Federation noted that the tax legislation in relation to the NDFL of the daily rate is not established. And the general procedure for establishing such norms contains labor laws (Art. 168 of the Labor Code of the Russian Federation). Resolution No. 93 can be applied solely for the calculation of the tax on profits

Despite the conclusion to which the Russian Federation came, officials continue to defend their opinions (a letter of the Ministry of Finance of Russia of March 18, 2005 No. 03-05-01-04 / 59).

Acquisition of goods

Often, cash is issued to the accountable person from the organization's office in order to acquire the product for "cash".

When a transaction is made related to buying goods, the accountable person can act on his own behalf or on behalf of the organization, that is, on the basis of a power of attorney.

If the accountable person does not declare as a representative of the Organization (no power of attorney), that is, acts as a private person, the purchase of goods is issued in the manner prescribed for the contract of retail sales. The retail sales and sale agreement is a public contract, that is, the contract concluded by the commercial organization and establishing its responsibilities for the sale of goods, the performance of work or the provision of services, which such an organization should be carried out in relation to everyone who will appeal to it (p. 2 Art. 492 of the Civil Code of the Russian Federation).

The retail sales contract is considered to be concluded in the appropriate form since issuing the seller to the buyer of a cash or commodity check or other document confirming the payment of goods. The lack of the buyer of these documents does not deprive it with the opportunity to refer to testimony to confirm the conclusion of the contract and its conditions (Art. 493 of the Civil Code of the Russian Federation).

In paragraph 1 of Art. 2 of the Law of 05/22/2003 No. 54-FZ "On the use of cash register equipment in cash settlements and (or) settlements using payment cards"it is said that the use of KKM by organizations and individual entrepreneurs in cash calculations and the issuance of the cashier buyer are mandatory. The exception is the cases described in paragraph 3 of Art. 2 law. CCM does not apply:

When selling newspapers and magazines, as well as related goods in newspaper and magazine kiosks (provided that the share of sales of newspapers and magazines in their turnover is at least 50% and the range of related products is approved by the executive authority of the subject of the Russian Federation);

In the exercise of trade in markets, fairs, in exhibition complexes, as well as in other territories allocated for trade, except in these places in stores, pavilions, kiosks, tents, autolars, auto-shops, automotive, container-type facilities and other similarly equipped and ensuring the display and safety of goods of commercial sites (premises and vehicles, including trailers and semi-trailers), open counters inside indoor market premises during the trade in non-food goods;

When selling in rural areas (with the exception of district centers and urban-type villages) of drugs in pharmacy points located in the Feldsher-Okushetsky points;

During trade, she was raised by vegetables and mesh cultures, etc.

Keep in mind!

When implementing goods for cash, the requirements for the design of settlement documents and invoice invoices are considered to be fulfilled if the seller issued a cash receipt or other document of the established form (paragraph 7 of Article 168 of the Tax Code of the Russian Federation). That is, the invisibility by the seller of the invoice to the accountable person who has not focused on himself as a representative of a legal entity complies with the current legislation

Paragraph 6 of Art. 168 of the Tax Code of the Russian Federation established that in the sale of goods (works, services) to the population at retail prices (tariffs) the corresponding tax amount is included in the prices (tariffs). At the same time, on the labels of goods and the price tags put by sellers, as well as on the checks and other documents issued by the buyer, the tax amount does not stand out. If the amount of VAT is highlighted in cash and commercial checks, but the invoice will be missing, the buyer's organization has the right to deduct. After all, the existence of an invoice is an indispensable condition for the presentation of VAT to deduct.

Consider the case when the accountable person acts as a representative of the organization on the basis of a power of attorney.

The procedure for issuing a power of attorney to the employee of the organization is established by civil law. Power of attorney on behalf of a legal entity is issued signed by his head or other person authorized by its constituent documents, with the application of the press of this organization (paragraph 5 of Article 185 of the Civil Code).

Note!

Power of attorney on behalf of a legal entity based on state or municipal property, to receive or issuing money and other property values \u200b\u200bshould also be signed by the main (senior) accountant of this organization. It is issued in one copy of the accounting of the organization and is issued on receipt to the recipient.

For registration of the right of persons to act as a trustee of the organization when receiving material values \u200b\u200breleased by the supplier by Altage, the Account, the Treaty, the Order, the Typical Forms of the Primary Accounting Documentation No. M-2 and No. M-2A approved by the Resolution of the State Statistics Committee of Russia from 30.10 .97 №71a.

An accountable person who acquires goods for cash by proxy, the supplier must have a commodity invoice (form No. Torg-12, approved by the Resolution of the State Statistics Committee of Russia from 25.12.98 No. 132).

In confirmation of the fact that the money was taken from the accountable person - a representative of the buyer's organization, the supplier is obliged to write a receipt of the Cash Order (paragraph 13 of the procedure for conducting cash transactions). A representative of the buyer's organization is issued a receipt for the receipt cash order for signatures of the supplier's chief accountant or a person, on this authorized, and cashier, certified by the stamp (stamp) of the cashier, as well as a cash check. A similar position is set out in the letters of the UMNS of Russia in Moscow of August 13, 2003 No. 29-12 / 44313, from 10/20/2003 No. 29-12 / 58566.

Note!

The maximum amount of cash settlements between legal entities according to one transaction is 60,000 rubles (indication of the Central Bank of Russia dated November 14, 2001 No. 1050-y).

The supplier of the goods is obliged to write down the accountable person acting on the basis of a power of attorney, an invoice that will be the basis for the adoption of the price paid in the cost of goods VAT to deduct (paragraph 3 of Article 168CRF).

The concept of accountable person

Definition 1.

Accountable person It is a staff member of the company who received cash from the enterprise's cash desk. Typically, cash is issued cash for travel expenses, to pay for economic costs, for the acquisition of materials and other needs.

Cash is issued in the subsection on consumables, and they can be consumed solely for their intended purpose. Accountable funds are not related to income of individuals - employees of the enterprise. The expenses of the accountable person who were produced in the currency are subject to recalculation in rubles at the rate of the Central Bank of the Russian Federation, recorded at the date approval of the advance report.

The intra-organizational documents used in settlements with accountable persons belong:

  • lists of accountable persons approved by the management of the company,
  • estimates for executive expenses
  • orders to approval estimates
  • expense reports,
  • reporting logs.

In addition, in the direction of employees on a business trip, relevant orders must be issued. Cash operations in calculations with accountable persons are issued by typical forms of primary documents. Cash issuance from the cashier is carried out on consumables.

The issuance of cash associated with service business trips is carried out within the amounts of the amounts due to commaed employees for these purposes. Documents for issuing money should be signed by the head, chief accountant of the organization or other authorized employees. The cashier must demand a passport or another document certifying the identity of the recipient when issuing money to the consumable cash orderer.

For the funds received, accountable persons need to be reported, making an advance report and putting acquittal documents for the purchased goods. The acquittal documents in this case include:

  • commodity checks
  • cash checks,
  • direct tickets.

If the purchased goods are not credited to the organization's warehouse, then the accountable amount must be included in the cumulative annual income of the accountable employee. The procedure for issuing accountable amounts and statements about them is determined by the order of the company's head.

Employees who have received cash under the report must be required no later than three working days at the end of the deadline for which money is issued, to provide a report on the management of cash and finally calculated. The form of the advance report refers to the unified and presented by the form of AO-1 "Advance Report". The subsequent issuance of money under the report can only be made with a complete report of a particular accountable person on the advances issued earlier. The report checks the accountant.

An accountant-proven accountant must be approved by the head and then adopted to account. The remainder of the unused cash is rendered to the cashier of the enterprise at the parish cash order. Overrigues on the advance report are issued on the consumable cash order to the accountable person. Based on the approved advance report, the accountant writes the accountable amounts of accountable amounts in a certain order.

Intorganization control over the commission of calculations with accountable persons

Intorganization control over the commission of calculations with accountable persons includes:

  • approved list of employees who have the right to receive accountable funds,
  • approved procedure for submitting applications for cash issuance indicating the purpose of such a issuance,
  • compliance by employees of the organization of established reports of the report on issued and the timing of the return of funds
  • lack of overdue debt on accountable means
  • compliance with the ban on the issuance of cash to employees who did not report on the previously obtained advances
  • conducting analytical accounting of travel and executive expenses,
  • registration of the necessary confirming documents for advance reports,
  • attachment of advance reports.

A business trip is a ride of an organization employee by order of the manager to fulfill official orders outside the place of permanent work. Can not be considered a business trip to the trip to the enterprise, with whom it is not in labor relations.

Costs recognize the costs of business trials associated with the management of production. Such costs form expenses on ordinary activities.

When paying by the employer, an employee of expenses on business trips to income, which is subject to taxation, are not included:

  • daily paid within the normal range
  • produced and confirmed by documents for travel to the destination and back,
  • airport fees,
  • travel expenses for departure, destination or transplants,
  • commission fees
  • baggage costs,
  • costs of hiring residential premises,
  • communication costs,
  • expenses for receiving and registering a service passport, and obtaining visas,
  • currency exchange costs.

If a commodited employee (tax payer) has not submitted documents confirming the cost of hiring residential premises, the amounts of such payment within the norms established by the legislation are exempt from taxation. Limit amounts are: up to 700 rubles per day when traveling in Russia and up to 2500 rubles per day with a foreign business trip.

Note 1.

The amounts of travel expenses to the business travelers and back are included in the expense of the enterprise without VAT. Tax deduction is made on the basis of the invoice exhibited by the Seller. The amounts of tax are reimbursed within the limits of the norms established by the legislation. The travel ticket, designed by the established pattern, in which the amount of VAT is highlighted by a separate line, makes it possible to take to deduct the amount of VAT without an invoice. This also applies to electronic travel tickets. It should be noted that the deduction is possible only if the tax is allocated from the total cost of the ticket and is represented in numbers.

Another type of calculations with accountable persons is calculations for executive expenses. Executive expenses are the costs of official reception and service of representatives of other companies that participate in the negotiations, as well as participants in the meeting of the Board of Directors. The costs of entertainment, recreation, prevention and treatment of diseases are not related to executive expenses. It should be noted that executive expenses are included in other expenses in the amount of no more than four percent of the company's expenses for labor payment during the reporting period.

To regulations of synthetic accounting, which reflect the calculation operations with accountable persons relate:

  • main book,
  • cash Movement Report (Form No. 4),
  • balance line "Other receivables, payments for which are expected for 12 months,"
  • journal Order No. 7,
  • other account accounting registers 71.

Analytical accounting for calculations with accountable persons is conducted for each amount that is issued under the report. To summarize data on settlements with employees in the amounts issued under the expense of expenses, enterprises include account 71 "Calculations with accountable persons". For the amount of funds issued under the report 71, the account "Calculations with accountable persons" debits with accounting accounts. The amount spent by accountable persons 71 is credited to correspondence with accounting accounts and acquired valuables, or other accounts, the choice of which is determined by the nature of the costs.

Accountable amounts that workers have not returned to the prescribed period are taken into account on the loan 71 accounts and the debit of 94 of the Account and loss of values. Write off the data from account 94 "shortages and loss from the damage of values" is made in the debit of 70 accounts "Calculations with wage personnel", provided that they can be held from employee wages, or in debt 73 accounts "Calculations with personnel In other operations, "provided that there is no possibility of retaining from wages.