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How to issue funds shall pass the advance report. Cash expenditure reports Form of cash spending report

REPORT

On spending money made

As advance payments

In accordance with the appeal _____________________________________ (Name of the organization, OKPO, INN code, PPP, address)

we inform you that funds made to the account ___________________ (name

Customs authority)

_________________________________________________________________, (details of payment documents, in accordance with which advance payments were made)

consigned on the basis of the following documents following the following dimensions:

---- T -------- T ------------ ¬|krevizytsi | Buttons for write-off | spending || Advanced | Advance payments | (in the payment currency ||Documents| | Advance money) | + ---- + -------- + ------------ + | | | | + ---- + -------- + - ----------- + | | | | + ---- + -------- + ------------ + | | | | --- + -------- + ------------

The rest of the advance payments made to the account ____________________ (name

As of the (details of payment documents, in accordance with which advance payments were made)

This is _____________________________. (reporting date) (the balance of the balance in the currency of the payment of advance money)

Head (Deputy Chief) _________________________ ___________________ (Name (initials, customs authority) Surname, signature)

"__" _____________ 200_

Rationale of expenses: Tax risks

As is known, one of the most "patients" questions arising in accountants, especially when the tax base for profits is the issue of the validity of expense recognition. According to the Tax Code of the Russian Federation, the main criteria for the recognition of expenses for tax purposes are their documentary confirmation, validity, communication costs with the activities of the organization.

Article 252 of the Tax Code of the Russian Federation defines reasonable expenses as economically acquitted. Unfortunately, in the legislation, the concept of "substantiated costs" is written fuzzly, so often organizations and tax authorities interpret the validity of the costs in their own way. Many accountants know that sometimes arising in connection with this disputes have to be solved in the Arbitration Court. Therefore, before turning on the costs of the taxable profit base, the taxpayer should not be not forgotten that the costs in excess of reasonable (market) level are not recognized as expenses for tax purposes, and also that the economic validity of these expenses will have to be proved not only in words, but also documented .

Employees of tax authorities do not recognize costs economically sound in the following cases:

  • if these costs have not resulted as a result of income, increase the volume of products or another positive result. The argument of the taxpayer in this case may serve that the economic validity of the costs of the costs is determined by the immediate receipt of income, but by a focus on its receipt. After all, the costs produced absolutely need to immediately give their results;
  • if in a particular period costs were made on any object that was not used to receive income. However, the legislation does not establish unconditionally that income must be obtained in a particular tax period, so the taxpayer has the right to indicate that expenses were aimed at obtaining income in future periods;
  • if the counterparty of the taxpayer, according to the tax authority, is unfair, that is, there is no at the legal address, does not give tax reporting or not paying taxes. But the listed features of the counterparty are not grounds for recognizing the costs of costs economically unfounded, if the fact of the cost of carrying out costs is proved, their focus on receiving income, the lack of failure between the costs and market prices.

Consider the main costs that cause disputes between taxpayers and tax inspectors.

Communication services

At the moment, almost the most frequent problem with which accountants are faced - the legality of attributing communication services for expenses taken into account for tax purposes. These costs are specified in PP. 25 p. 1 Art. 264 NK RF. Most often, the tax authorities questioned the validity of these expenses, mainly because communication services, including mobile communications, Used not only in service, but also for personal purposes. Therefore, to recognize the costs of payment for cellular communication, costs for the purposes of taxation can be guided by the letter of the Ministry of Finance of Russia of 23.05.2005 No. 03-03-01-04 / 1/275. In accordance with data in it, clarification organizations should have the following documents to justify such expenses:

  • approved by the head of the organization, the list of posts of workers who need to use cellular communications to fulfill their official duties;
  • the official instruction of the employee, where it is written that the working cell phone with a specific number is fixed to fulfill the duties for the employee;
  • agreement with the Operator for the provision of communication services;
  • detailed account operator accounts.

For employees of the organization that use cellular communication, It is possible to establish a limit, the excess of which is subject to a refund of an employee at the expense of its own funds. After reimbursement by the employee of these expenses, they can be taken into account in the composition of other expenses in the taxation of profits, while the amount of reimbursement will be taken into account as income from sales.

Information, consulting and marketing services

In accordance with PP. 14 - 19 and 27 p. 1 Art. 264 of the Tax Code of the Russian Federation, expenses for information, consulting and marketing services belong to other expenses related to production and implementation. Since these services are often used to cover various dubious schemes, such as attracting one-day firms, the redistribution of expenses between taxpayers in order to optimize the income tax, cash cash, the tax authorities seek to prove the economic unreasonableness of the costs, referring mainly to their ineffectiveness .

In most cases, the courts take the side of the taxpayer, since ch. 25 Tax Code of the Russian Federation allows for receiving not only profit, but also a loss (for example, a resolution of the FAS of the Moscow District dated July 29, 2005 N Ka-A40 / 7087-05). In addition, according to Art. 252 Tax Code of the Russian Federation The economic validity of the generated costs does not necessarily depend on the financial results of the taxpayer (resolution of the FAS of the Volga-Vyatka district of 09.03.2006 N A79-6184 / 2005). Courts are sometimes trying to associate the economic validity of the costs with financial results in the case when the documents submitted by the organization to confirm the validity of expenses do not contain all the necessary information: for example, the acceptance acts do not contain detailed information on consultations and services (FAS North Western District dated 01.02.2006 N A13-11980 / 04-15 and FAS of the East Siberian District of 31.05.2006 N A19-39593 / 05-51).

The Tax Code does not establish a strict list of documents for the economic substantiation of expenses. According to Art. 252 Tax Code Costs can be confirmed by documents issued in accordance with Russian legislation or customs turnover, as well as documents that indirectly confirming these expenses (for example, a customs declaration, a travel order, travel documents, a report on the work done in accordance with the Treaty) .

Ensuring normal working conditions

Another very controversial moment, from the point of view of tax authorities. In PP. 7 p. 1 Art. The 264 Tax Code of the Russian Federation is spelled out that the expenditures associated with production and implementation include the costs of ensuring normal working conditions, as well as safety measures provided for by Russian legislation.

A controversial issue remains classified to expenses of costs related, for example, with the organization of places for food workers (the purchase of microwave ovens, electric kettles, cutlery, etc.), installation of coolers with drinking water, etc.

To reduce the unpleasant consequences of communication with the tax authorities, the organization should establish in the contractual procedure, the obligation to provide employees with the necessary conditions for nutrition.

Report on spent money sample form

So, the organization has consolidated in the labor contract the obligation to provide workers all the necessary conditions For additional meals. As a result, the court concluded that the microwave oven was intended to organize normal working conditions, so the costs of it were reasonably taken into account among other expenses of the Organization (Resolution of the PAS of the Central District of 31.08.2005 No. A09-18881 / 04-12).

Justification of staff finding expenses

According to the letter of the Ministry of Finance of Russia dated June 1, 2006 No. 03-03-04 / 1/497, the expenses of the organization related to the payment of services for the recruitment agency for the selection of candidates who did not approach the organization should not be taken into account for the purposes of taxation of organizations.

As a substantiation of such an output, the economic unreasonableness of the specified costs is called:

  1. as a result of the expenditures, a positive result will not be achieved (the employee was not found, did not work for work, etc.);
  2. the employee's search service is actually not provided, that is, the transaction between the personnel agency and the organization is not completed.

Suppose an employee is not found.

There is an expenditure aimed at obtaining income, but not produced results. In this case, to recognize the consumption is economically reasonable (unless otherwise provided by Art. 270 of the Tax Code of the Russian Federation) is sufficient that this consumption was aimed at receiving an income, and the indispensable achievement of a positive result (income) cannot be considered as a prerequisite confirming economic substantiation. Flow (Resolution of the FAS of the Moscow District of 06.05.2005 N Ka-A40 / 3465-05, FAS of the North-Western District from 07.07.2004 No. A05-12199 / 03-10, from 04.10.2004 No. A21-779 / 04-C1) . It should be noted that in ch. The 25 Tax Code of the Russian Federation directly indicates situations when expenses that have not gone positive results are recognized for tax purposes, such as R & D costs. They are included in other expenses evenly for three years in the amount of actually expenditures (paragraph 3 of paragraph 2 of Art. 262 of the Tax Code of the Russian Federation).

Thus, assessing the economic validity of the cost of personnel search, it should be focused on the fact that these expenses are aimed at receiving income in the future.

Executive expenses

As you know, it is necessary to recognize the executive costs to have not only primary documents, but also correctly arrange internal documents of the organization so that the tax authorities arose as few questions as possible.

All costs in accounting and tax accounting should be confirmed by the acquittal documents (Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting", Art. 252 of the Tax Code of the Russian Federation). Therefore, it is required to make an estimate of executive expenses for the reporting year, which is approved by the Protocol of the General Assembly of the founders (shareholders) (Article 33 of the Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Societies", Article 48 of the Federal Law of December 26, 1995 N 208-FZ "On joint Stock Company"). Next, it is necessary to arrange documents related to a specific event (order of the head). In addition to these documents, the accounting department must be presented to the head of execution of executive expenses for conducting this event.

The person responsible for a specific event must submit a report on the event, a report on the costs of it and an advance report with exclusive documents.

Thus, almost any costs can be recognized for tax purposes if they are properly arranged and justify. Of course, the feasibility of many expenses should be defended in court, but, as practice shows, the courts in most cases make a decision in favor of taxpayers.

The Constitutional Court of the Russian Federation confirmed that the costs are recognized as initially aimed at receiving income. Organizations have the right to reduce income tax payments due to expenses even on unprofitable transactions, if these operations have to receive income (definition of the COP of the Russian Federation of 04.06.2007 N 320-O-P and on 04.06.2007 N 366-O ).

Earlier in the COP of the Russian Federation, a group of State Duma deputies approved that in the NC RF contains uncertainty in the interpretation of the concept of "economically sound expenses". This norm contains estimated and indefinite concepts, and this leads to the arbitrariness from the tax authorities and the violation of the rights of taxpayers. Also in the CS of the Russian Federation, a non-state non-profit educational institution (the Institute of Management) applied, which was confident that the inspection refused to recognize part of the costs of the institution just because of the uncertainty of terms in the Tax Code of the Russian Federation. The Constitutional Court of the Russian Federation in his definition refused to recognize the unconstitutional contested standard, specifying however, that the sign of economic substantiation is the same as the connection with activities aimed at receiving income. In fact, the CS of the Russian Federation admitted that judges and tax authorities cannot interfere with the organization's activities and evaluate the feasibility and efficiency of its costs.

Specialists

LLC "Kosov Analytics"

Administration of the Novgorod region

Order

On the optimization of the cost of the industry "Education"

In 2012 - 2013

In order to optimize the costs of the regional budget in the "Education" industry in 2012 - 2013:

1. The Committee of Education, Science and Youth Policy of the Novgorod Region (hereinafter - the Committee):

1.1. Monitor the level growth of the average monthly nominal accrued wages one employee in the education industry in comparison with the level of wage growth on average in the region's economy and prepare proposals for increasing the level of average monthly nominal accrued wages of one employee in the Education industry until February 20, 2012;

1.2. Monitoring the expenditure on the Education industry and prepare proposals for optimizing them, including on social support measures of students, students of educational institutions of the region, until March 1, 2012;

1.3. Prepare proposals for improving the organization of the nutrition of students, students of educational institutions of the region before March 1, 2012;

1.4. To carry out quarterly monitoring of the costs of government agencies under the jurisdiction of the Committee on payment of utilities and on the results of monitoring to optimize the costs of paying utilities;

1.5. Post a quarterly information on the official website of the Committee on the Dynamics of Education Cost of Education, about the level of average monthly nominal accrued wages of one employee in the "Education" industry;

1.6. Develop indicators of the effectiveness of the heads of government agencies under the jurisdiction of the Committee to optimize the costs of the education industry "Education", including expenses for utility bills, to increase the level of average monthly nominal accrued wages of one employee in the Education industry (hereinafter referred to efficiency of activity), as well as to develop a mechanism for stimulating the heads of government agencies under the jurisdiction of the Committee for achieving the indicated performance indicators until February 15, 2012;

1.7. To organize work on the inclusion in employment contracts with heads of government agencies under the jurisdiction of the Committee, performance indicators until February 20, 2012.

2. Committee of Finance of the Novgorod region:

2.1. Develop a mechanism for the direction of subsidies in the greater municipal regions, the city district of the region, which had the best results in the development of previously allocated funds and ensured a greater level of co-financing costs, and submit to the regional administration until March 1, 2012;

2.2. Prepare proposals for an increase in the regional budget for strengthening the material base of educational institutions of the region in 2012, 2013 and submit to the regional administration until March 10, 2012.

3.1. Take measures to ensure the annual growth of the average monthly nominal accrued salary of one employee in the "Education" industry in accordance with the level of wage growth in the region's economy;

3.2. Conduct monitoring of objects of municipal educational institutions in need of overhaul and (or) in reconstruction, until January 20, 2012;

3.3. Develop a plan for capital repairs of buildings of municipal educational institutions in 2012 - 2013 and place it on the official website of the administration of the urban district, the municipal district of the region before February 1, 2012;

Cash Exchange Report

To optimize the costs of municipal educational institutions to pay utility services and quarterly monitor the dynamics of the costs of municipal educational institutions for overhaul;

3.5. Develop and implement a mechanism for attracting extrabudgetary sources of financing the "Education" industry;

3.6. Placing quarterly on the official website of the administration of the urban district, the municipal area of \u200b\u200bthe region information about the dynamics of the average monthly nominal accrued wage of one employee in the Education industry, about the objects of municipal educational institutions that need overhaul and (or) in reconstruction, on the dynamics of municipal costs educational institutions for overhaul;

3.7. Submit to the Committee of Implementation:

Of the present order - quarterly up to the 10th day of the month following the reporting quarter;

4. The Committee submit information on the implementation of the present order to the Deputy Head of the Region Administration of Kostyukov A.V. until March 10, 2012.

5. The Committee of Finance of the Novgorod region to provide information on the fulfillment of the present order to the First Deputy Head of the Administration of the Region of Minina, V.V. until March 10, 2012.

6. Deputy Head of the Administration of the region Kostyukov A.V. Organize quarterly informing the area of \u200b\u200bthe region on the implementation of the present order.

7. Control over the execution of the Order Leaves.

Governor of the region

S.G.Mitin

Below is a typical sample document. Documents are designed without taking into account your personal needs and possible legal risks. If you want to develop a functional and competent document, contract or contract of any complexity Contact professionals.

ON-LINE Application

. . . . . . . . . . . . . . . . . . . .
M. P. M. P.
>.

Cash expenditure report

19 g. \u003e\u003e. . . . . 19 g.

Estrase
Expenditures on execution. . . . . . . . . . . . . . . . . . .
under the contract No. . . From\u003e. . . . . . . . . . . 19 g.

Base for. . . . . . . . . . . . . . . .: Contract No. . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Name of other documents)
Deadline. . . . . . . . . . . . . . . . . . . . . . . . . .
Start\u003e. . . . .19 ending\u003e. . . . . 19 g.

_______________________________________________________________
Name of costs of expenses Amount (rub.)
_______________________________________________________________
1. Fund of remuneration. . . . . . . . .______________________

2. Overhead. . . . . . . . .______________________

3. Materials. . . . . . . . . . . . .______________________

4. Travel expenses. . . . . .______________________

5. . . . . . . . . . . . . . . . . . ______________________

6. . . . . . . . . . . . . . . . . . ______________________

TOTAL. . . . . . . . . . .______________________
______________________ ______________________
PROFIT. . . . . . . . . .______________________
______________________ ______________________
Agreement amount. . . . .______________________

_______________________________________________________________
_______________________________________________________________

Cash expenditure report
Long formation of the cost of expenses
Select a period and click "Shape" - a report with all the articles and expenditure amounts is ready.
No expense analysis by day, months or years
Specify the necessary type of reporting (by day, months or years) to find out what articles need to be reduced.

How to form a report?

1. Find in the "Accounting" section the "Report on Cash Expenses" section.

2. Set the period for which you want to form a report and select its formation. Click "form".

You built a report.

How to "read" report?

We will analyze first tabular part: it displays the costs of the costs that were listed in the cash flow document. If some fields are empty, as in the screenshot means, articles were not specified in the document.



If necessary, go to a specific article of the movement twice to it click - the article will reveal.

In columns are all actual costs - by day, months or years. The latter column "Total" shows the total amounts of expenses for each article for the selected period.

Let us turn to the diagram that is below the tabular part: it helps to appreciate what expenses in the company are maximum, and which are minimal.


Now you know the status of the Cash Expenses.

Are electronic documents without printing and signature of customs authorities on customs on customs on customs confirmation of VAT?

Question:We function on the website of the FCS information service " Personal Area"Where we can get a report on cash spending. At the moment, electronic declaration of goods is carried out. Electronic documents without printing and signature of customs authorities on customs expenditure are confirmed by the payment of VAT or it is necessary to request them in writing with assurance.

Answer:No, not.

There must be an electronic signature or printing.

It is possible to confirm the payment of VAT by presenting a report on the expenditure of funds made as advance payments (a letter of the Ministry of Finance of Russia of 30.06.2008 No. 03-07-08 / 159). Such a report you have the right to demand from the customs authority on the basis of paragraph 4 of Art. 73 TC TC, part 5 tbsp. 121 of Law No. 311-FZ. The report form is approved by order of the Federal Customs Service of Russia of December 23, 2010 No. 2554. The Customs Code of the TC states the paper form of the report. But the law 311-FZ does not specify this rule. In any case, the report contains a mandatory props "signature".

Justification

How to get deduction on VAT paid at customs during import

Documenting

Documents confirming the right to deduct when importing goods are:

  • foreign economic agreement (contract);
  • invoice (account);
  • customs declaration. When making a customs declaration in electronic form using EAIS - its paper copy (a letter of the Ministry of Finance of Russia dated March 2, 2015 No. 03-07-08 / 10606);
  • payment documents.

In practice, for the payment of VAT when importing goods, some importers are transferred to the customs account of the Advance, from which, in the event of a duty to pay the tax of Customs, hesitates the necessary amount (). As you write off these amounts in the account of VAT, the importer under the compliance with the established rules may apply tax deductions. At the same time, the customs should be requested to report on the expenditure of funds made as advance payments (paragraph 4 of Art. 73 of the Customs Code of the Customs Union). This report (along with the documents listed above) is a confirmation of the fact of using an advance payment on the payment of tax.

To deduct the sum of advance payments before they are credited to the payment of VAT, importers are not entitled. Such explanations are contained in the letter of the Ministry of Finance of Russia dated June 21, 2012 No. 03-07-08 / 158.

When importing imported goods, the invoice does not make out. Customs Declaration Number Specify in column 3 shopping books. When importing from the Customs Union, this column indicates the number and date of application for the importation of goods and pay indirect taxes with marks on the payment of VAT. This is stated in subparagraph "e" of paragraph 6 of section II of Annex 4 to.

Requisites of the payment order confirming the payment of VAT, specify in column 7 of the purchases (sub. "K" of paragraph 6 of section II of Annex 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Customs Declarations (their copies, certified by the Organization Head or Chief Accountant) and payment documents confirming the payment of VAT, for four years (paragraph 5 of paragraph 13 and paragraph 3 of the sub. "A" of paragraph 15 of Annex 3 to the Government Decree RF dated December 26, 2011 No. 1137).

Along with payment documents, testifying to pay VAT at customs, it is possible to use confirmation in the form approved by the Order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554. This document confirms the payment of VAT when importing goods and is issued by customs at the request of the Organization. Similar explanations are contained in the letters of the Ministry of Finance of Russia

Reading time: 2 minutes

Transferring a child under guardianship and paying cash assistance to him, the state demands from the guardian of the provision of an annual report, which reflects all costs. The report on the expenditure of funds to the guardian is filed before February 1 following the reporting year. Information from the document allows you to control the cost of maintaining a minor and the target use of the tools obtained by a guardian in the form of benefits or dividends.

How the report is drawn up

For registration of the document, it is necessary to obtain a typical form approved by the Decree of the Government of the Russian Federation No. 423 in May 2009 (ed. From 2015). It can be downloaded for both Internet resources.

The report can be filled from hand using dark blue or black ink, or using a computer (in Excel).

The form of the report of the guardian or trustee on the storage, the use of the property of a minor ward and about the management of such property consists of 6 sheets on which the guardian provides the following information:

  • On page 1 indicates:
    • FULL NAME, which is reported, his address and date of birth;
    • identity card registration data;
    • personal data of a minor, transferred to the custody: his name, a place of permanent residence.
  • In tabular form (p. 2), information is indicated about the availability of the estate (apartments, at home), land plots and transport. The registration data of the supporting documents is given: contracts of sale, lease, gift or testament and so on.
  • In a separate table on page 3, information on the movement of funds on bank deposits opened on a minor (deposit, current and others) is made. If these are currency funds, the guardian submits information about the amount converted to the rubles, taking into account the rates of the Central Bank at the date of the report formation. Information about the promotions (which is the proportion in which organization, their estimated cost) and other securities belonging to the child are given.
  • The 5th page of the guardian reports information on changes made by him as part of the property of the child: sale, exchange, interest on deposit deposits or payments for shares. These should be obtained by the permission of the OOP, so you need to specify the registration data of the acts, on the basis of which they are produced. In a separate table reflect other incomes of a minor:
    • pensions
    • benefits
    • alimony,
    • rent from the owned housing and others.
  • On the last sheet, the report compiler provides information on the cost of maintaining the child's maintenance (treatment, rehabilitation, premises repair). No need to report everyday expenditure on clothing, shoes, hygiene products. Costs must be confirmed by checks that are attached additionally.

The presented guardian information assures the signature. After the transfer of the report to the guardianship and guardianship authorities on the first page on the right called the form of the formulation, the visa of the department of the department and printing is affixed.

Guideline 2017-2018 Report - Filling Sample it has changed compared to forms relevant for earlier periods. It must be filed no later than February 1, following the reporting. When it is compiled, you need to adhere to the approved form and rules of filling, which will be discussed in this article.

Pakeback report 2017-2018 (form, basic rules of compilation)

The law "On Covenant and Trusteeship" of 04/24/2008 No. 48-FZ provides for the annual presentation of the property of the ward, its income and spending money. Reported over the past year, the guardian must be reported until February 1 (inclusive) next year. The report is placed in the personal case of the ward, which is kept in the guardianship authority.

In 2014, there were major changes in the form of a report for persons guarding minors. The authorities went to simplify reporting, as the need for accounting even minor costs was a serious problem for guardians. Therefore, when drawing up a report for 2017-2018, guardians and trustees of children no longer have to report for the purchase of products, shoes, clothing, hygiene products, medicines and other similar waste.

Nevertheless, in compiling the property report, minors must be followed by certain rules:

  • the report is written not arbitrarily, and in the form approved by the Decree of the Government of the Russian Federation of 05/18/2009 No. 423 (as amended by September 10, 2015);
  • the information reflected in the report must be confirmed by the accompanying documents (copies of receipts, checks, etc.);
  • it is possible to fill the form of both hands (picking up) and with a computer;
  • mandatory props - signature of the compiler with decoding and date of the report submission;
  • unacceptable corrections, overchallations;
  • you should not leave the graphs blank - in the absence of information, the words "no" are written, "does not";
  • it is necessary to take into account that the monetary amounts are indicated in thousands of rubles;
  • income information need to be reflected in total for the year;
  • if the child received incomes in foreign currency (for example, as a gift), then the report indicates the equivalent of this amount in rubles at the rate of the Central Bank on December 31 (or on December 30, if 31-day-day) reporting year.

Filling a minor care guard report

In the header indicates the period for which the guardian is reported. Sections 1-3 of the report indicate information about its compiler and sweeping. Section 4 reflects information about the property of the child. Table 4.1 includes information about real estate owned by a minor on the right of ownership (view, method of acquisition, location, etc.). The following table (4.2) is designed to indicate vehicles belonging to the ward. Table 4.3 indicates the amounts of funds in bank accounts as of December 31 of the reporting year.

The subsection 4.4 of the report reflects information on the shares of commercial organizations taken in the authorized capital and the availability of shares or other securities in its possession. In 5, the section indicates information on the removal of cash guard from the account of the ward (including the props of the act of guardianship authority, allowing such removal). In the same section indicate the things of the child who came into disrepair.

Section 6 is devoted to the income of the ward. For each type of income (alimony, benefits, etc.), a separate string is provided, which indicates the size of this income per year. Next reflects the overall (total) annual income. In 6, the section does not indicate income from the use of property, since this includes a separate table - 7, which reflects the benefits from the delivery of real estate for rent or its implementation, interest on bank deposits, income securities etc. It is necessary to specify the documents of the guardianship authority allowing real estate operations.

Section 8 is made information about the spending of the child's means:

  • on its treatment in medical institutions;
  • purchase of long-term goods (costing more than 2 subsistence minimums);
  • housing repair is guarded.

Report on small household expenditures for 2017-2018 do not need.

Section 9 reflects information about the payment of taxes on the property of a minor.

Features of the preparation of the adult adult guardian report

The form of a report compiled by a guardian of an incompetent person differs from the report at guardianship of children. It was approved by the Decree of the Government of the Russian Federation of 11/17/2010 No. 927 and has its own characteristics:

  1. information on the amounts of pensions, benefits and other types of income is not indicated in accordance with the year, but by month;
  2. it is necessary to report in detail not only about large waste of the ward, but also about buying products, drugs, hygiene, pay for household services and all other expenses.

- invoice, if VAT purchased values \u200b\u200bare subject.

Please note: travel sheets are also needed to write off the supply costs.

Read more about this in the articles "Commandment abroad" and "take into account the costs of long-term commissioning" // Salary, 2010, N No. 1 and 2. - Note. ed.

In addition to payment of transport services for delivery to a commodity point, an employee has the right to pay taxi services or local passenger transport. These expenses are taken to account if there are appropriate acquittal documents. It may be CCT checks, tickets.

- its name, six-digit number and series;

- the name and organizational and legal form - for the organization or surname, name, patronymic - for an individual entrepreneur;

- location of the hotel;

- the cost of the service in monetary terms;

- date of the calculation and compilation of the document;

- position, surname, first name and patronymic of a person responsible for performing the operation and the correctness of its design, its personal signature, printing organization (individual entrepreneur);

- a period of staying employee;

- List of additional services included in the price. After all, some of them do not reduce the taxable income tax base, such as maintenance in bars and restaurants, a room, the use of recreational and wellness facilities and other services that are not economically justified (paragraph 1 of Article 252 of the Tax Code of the Russian Federation).

- the date of the document;

- meters of economic operation in physical and monetary terms;

- the name of the posts of persons responsible for the commission of the economic operation and the correctness of its design;

- on official reception;

- transport delivery to the venue of the event and back;

- Buffet service during negotiations;

- Payment for translators that are not in the state to ensure translation during the event.

Order of the Federal Customs Service of December 23, 2010 N 2554 "On approval of forms of confirmation of payment of customs duties, taxes and a report on the expenditure of funds made as advance payments"

GUARANTEE:

See this form in the MS-Word Editor

Report on the spending of funds made

as advance payments

as of _____________ 201_

The amount received for the specified

started for specified

Grounds for cash spending

According to the Customs Regulation, the Customs authority must submit an advance payment by the person who has listed advance payments to provide a report on the expenditure of data from these funds. He is also obliged at the request of established persons (declarants and their successors, payers of customs duties, taxes, etc.) to issue confirmation of the application of these amounts. Approved forms of these documents.

Order of the Federal Customs Service of December 23, 2010 N 2554 "On approval of forms of confirmation of payment of customs duties, taxes and a report on the expenditure of funds made as advance payments"

Registration No. 19882.

This Order comes into force on the expiration of 30 days after the day of its official publication.

For the entry into force of this order, see the Ministry of FCS of Russia of March 22, 2011 N 15-12 / 12443

Cash issuance

About who are accounting facesAs well as on the features of synthetic and analytical accounting of settlements with them, we told in our consultation. In this material we recall on the procedure for documenting the issuance of funds for the report and changes that occurred in this order in 2017.

The basis for issuing money under the report

In order to issue funds for a report, the organization must have one of the following documents (clause 6.3 of the Tsbr instructions from 11.03.2014 No. 3210, as amended, act. From 19.08.2017):

  • jurlitz Regulatory Document;
  • written application report.

Recall that until 08/19/2017, the written application of the accountable person was mandatory (clause 6.3 of the Tsbr instructions from 11.03.2014 No. 3210, as amended, of action. Until 19.08.2017). Now the organization itself decides how to justify the issuance of cash. Make an administrative document (for example, order) or obtain from person a statement on the issuance of funds to the report (about the sample it will be described below).

In such a statement drawn up in an arbitrary form, there should be information on the amount of cash and the deadline to which they are issued. The statement should be the signature of the head and the date. Similar information, as well as F.O. The reporting number must be kept in the administrative document (a letter of the CBR from 09/06/2017 No. 29-1-1-OE / 20642).

If the organization decides to use the application for the issuance of funds under the report, the sample can be viewed here.

In the event that the organization for issuing money under the report will be an order, it is possible to arrange it like this:

Order of the issuance of funds in the report: sample

Limited Liability Company "Lightingure"

109544, Moscow, br enthusiastov, d.11

Inn 7705217099 / PPC 770501001

On the issuance of cash under the report

moscow 09/13/2017

In order to exercise expenses by employees of Lighting Engineering

1. Note under the report manager Gavrikov S.P. cash from the cashier in the amount of 35,000 rubles for travel expenses;

2. Set the period for which cash is issued - until 09/29/2017 inclusive.

3. Control over the execution of this order is assigned to the main accountant Maslov S.P.

General Director Loginov V.I.

The order is familiar with the order: __________ / Gavrikov S.P. /

Please note that if the cash under the report is issued in non-cash form (For example, by enrolling on a salary card of the employee), the mandatory design of precisely statements or an order for issuance is not required. Justify the issuance of cash in this case, the organization can be any other way (for example, a service note).