» Cash spending reports. Now you know the structure of the cash flow report Cash flow report

Cash spending reports. Now you know the structure of the cash flow report Cash flow report

This is cash to an employee for expenses related to the activities of a legal entity, an individual entrepreneur, an expense cash warrant is issued in accordance with the administrative document (order of the head) of the company (IP) or a written statement of the accountable person.

Money in SUB-REPORT

Two changes in the cash Procedure from 19.08.2017

  1. accountable money can be issued without a person's application, according to the administrative document of the head of the organization. Moreover, the administrative document is drawn up for each cash withdrawal.
  2. The last paragraph of clause 6.3 was deleted, according to which it was impossible to issue a new advance payment if there was a debt on the previously received amount of cash.

According to clause 6.3. Instructions of the Central Bank of the Russian Federation for the issuance of funds to an employee funds to account for expenses related to the activities of a legal entity, an individual entrepreneur. An account cash warrant is issued in accordance with the administrative document (order of the head) of the company (IP). Or a written statement from the employee. Compiled in any form and containing an inscription on the amount of cash and the term. On which cash is issued, the signature of the head and the date. What can you give money for? An employee can spend the amount only for specific purposes. Which are spelled out in a statement or order. Familiarize the employee with the order under the signature.

The organization is obliged to organize and exercise internal control of the committed facts of economic life (Law of December 6, 2011 No. 402-FZ). The procedure for monitoring business transactions, including the issuance of money to accountable persons, is determined by the head of the organization. Therefore, it is he who usually limits the list of employees. Who have the right to receive money under the report. To do this, the leader can issue an order.

Do not make the list of employees eligible to receive money accountable as part of the order. If the list of accountants is approved as a separate document, then it can be changed at any time. It is possible to make changes to the accounting policy only in strictly limited cases (part 6 of the Law of December 6, 2011 No. 402-FZ).

To ensure the correctness of accounting, the reliability of information and control in settlements with employees who received money under the report, approve ""

Order on the issuance of accountable amounts sample 2020

See the order for the issuance of funds from the cash desk under the report

An employee can spend the amount only for specific purposes. prescribed in the order. Familiarize the employee with the order under the signature.



Gasprom LLC

TIN 4308123456, KPP 430801001, OKPO 98756423
full name of the organization, identification codes (TIN, KPP, OKPO)

ORDER No. 1984

on the issuance of accountable amounts from the cash desk

Kirov.... ...... .... ... ... ... ... 14.09.2017

In order to purchase office supplies, I ORDER:

Issue E.V. Ivanov from the cash desk in the amount of 10,000 (Ten thousand) rubles. for a period of five calendar days.

Responsible for the execution of the order to appoint the chief accountant A.S. Petrova.

Director __________ A.V. Muller

Acquainted with the order:

E.V. Ivanov

A.S. Petrova

What sanctions are possible if you issue accountable money for a year?

Accountants do not always have time to report on the amounts received in advance and provide sales receipts within the prescribed period. In order to have as few delays as possible, the organization may decide to draw up money for accountability for a long period of time. For example, for a year, or six months. Is it legal? Was there a report?


Order on approval of the timing of the issuance of money for the report and the submission of an advance report (sample filling)

Download... (.docx 14Kb)

1. It is possible to issue money for household expenses both to full-time employees and to persons working under civil law contracts (letter of the Central Bank of the Russian Federation dated 02.10.2014 No. 29-R-R-6 / 7859).

2. The amount of funds issued as a report to the director is not regulated by law.

3. An accountable person in cash settlements with suppliers - no more than 100,000 rubles under one contract.


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SEQUENCE of issuing MONEY in SUB-REPORT

How is the money issued? Step by step instructions are given.

1. Obtain a written statement from the accountable person or an order from the head

2. Check debt?

It is recommended to check whether the employee has reported on previous advances. You can use to check. If for the current date there is a debit balance for the employee on the subreport. It is not recommended to issue money again, but it is not forbidden either! You can give out cash for household needs. Even if the employee has not repaid the debt on the previous advance. The requirement that the employee must first account for the previous advance. The instructions of the Bank of Russia No. 3210-U were removed from subparagraph 6.3.

3. Issue the issuance of money, posting a sub-report

On the basis of an application or order endorsed by the head, the cashier of the organization must issue an expenditure cash order in accordance with the accounting rules, indicate the purpose of the advance. Sample fill.

Draw up an expense cash warrant on the basis of its written application in any form, which is attached to the cash warrant. Accept the application only if it contains:

  • a record of the amount of cash issued under the report;
  • a record of the period for which cash is issued;
  • manager's signature;
  • the date.

Debit 71 Credit 50 - money issued from the cashier under the report.

An accountable person can transfer money to a card - salary or corporate (letter of the Ministry of Finance of Russia dated August 25, 2014 No. 03-11-11 / 42288). In the payment order, the purpose of the payment should be indicated: for a report for economic needs, for a report for a business trip, etc. In the application, the employee must indicate a request to transfer accountable money to his personal card, indicating the details.

Note: The procedure for issuing money for a report should be fixed in the accounting policy of the organization.

Debit 71 Credit 51 - money was transferred from the current account under the report to the employee's personal card.

Settlements on corporate cards are carried out using account 55. Money is put under the account of a person only at the moment he withdraws funds from the card at an ATM.

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4. Control the period of use of accountable amounts

The period for which funds are issued is indicated in the application. The accountable person must submit an advance report and / or return the money (balance) received within three working days after the deadline specified in the application (clause 6.3 of the Instructions of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U), or return from a business trip (clause 26 Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

If you violate the deadlines for submitting an advance report, the IFTS may accrue personal income tax to the employee, considering the amount issued as income (clause 8 of the letter of the Ministry of Finance of the Russian Federation, the Federal Tax Service of the Russian Federation of December 24, 2013 No. SA-4-7 / 23263).

The timing of the issuance of funds under the report for various needs can be fixed in the order for the enterprise. For economic needs, the period of the report on the amounts received can be set to any.

5. Approve the advance report

An accountable person can report for the money spent using. All documents confirming the costs must be attached to the advance report - sales receipts, invoices, acts, invoices, etc. The rest of the money must be returned to the cash desk of the enterprise. If the employee has spent part of his personal money, after checking the report, he will be reimbursed for the overspending.


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Compliance with accounting for CASH TRANSACTIONS, cash DISCIPLINE and the use of cash registers in the report

The period for which cash can be issued to employees is not limited by law. The most important thing here is that this deadline for issuing money to the account is endorsed by the head of the organization. Because in a written application of an employee, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued, the signature of the head and the date of signing the application is put.

Those. in general, the procedure for issuing cash against the report on expenses related to the implementation of activities remained the same. As before, the basis for such extradition is the statement of the employee with the resolution of the head.

However, earlier the amount of cash and the period for which they were issued had to be written by the head in his own inscription in his own hand. Now, both the amount and the term are indicated in the text of the application, and the head writes only “issue”. This is closer to reality. The application form for the issuance of money under the report has remained free.

Therefore, the director, when he signs an application for the issuance of money, at his discretion, has the right to decide to whom and for how long to issue money in each specific situation. For example, for an urgent purchase of a fax, of course, he can allocate one day. And on a statement under the report of an employee going on a long business trip, the manager can make an entry about the annual period.

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Legislation the period given to the employer to reimburse the employee's expenses related to the business trip of the latter, is not installed. The organization itself establishes this period in local acts, for example, in the provision on the size and procedure for reimbursement of travel expenses of employees.

Individual entrepreneurs those who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be drawn up, the cash book may not be maintained!!!

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Is it necessary to comply with the cash limit when spending accountable funds by an employee

Yes need. But only if these funds are issued for settlements under contracts of an organization or entrepreneur. Because when an employee pays accountable cash on his own behalf for the services rendered to him personally, the settlement limit does not apply. This approach is applied, for example, to expenses on a business trip. For example, an employee's out-of-pocket expenses for paying for a mini-bar in a hotel or dry cleaning at the expense of the organization are not subject to a limit.

Is it necessary to apply CCP if the organization buys goods through an accountant

No, it doesn `t need. The employee who received the money in the account acts on behalf of the organization. Thus, it turns out that in fact two legal entities make one settlement, which should be drawn up with one check. This check is generated by the seller. This is confirmed by the letters of the Ministry of Finance dated September 05, 2018 No. 03-01-15 / 63182, dated August 20, 2018 No. 03-01-15 / 58956, Federal Tax Service dated August 10, 2018 No. AS-4-20 / 15566, Federal Tax Service for Moscow dated 08/14/2018 No. 17-15/176342.

Is it necessary to break the check when the organization issues money to the accountant, and also when he returns the rest of the money to the cashier

So, the organization has the right to transfer accountable money to the same bank card to which the employee's salary is transferred, provided that this is provided for by the accounting policy. At the same time, if an accountant wants to completely protect himself from unnecessary disputes with regulatory agencies, if possible, carry out all calculations on accountable amounts through the cash desk.

In any case, there is no responsibility for transferring the employee's accountable money to the same bank card to which his salary is transferred. To the number cash violations(violations of the procedure for working with cash and conducting cash transactions) transfer of accountable amounts to a salary card not applicable ().

Cashless settlements with accountable persons: accounting and tax implications

Often material values ​​are acquired by accountable persons of the organization. You can issue money to the account from the cash desk of the enterprise. Is it safe to pay for goods and services from a corporate card or from an employee's personal card? Accounting for such transactions and their tax consequences will be considered in this article.


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QUESTIONS AND ANSWERS on the sub-report, advance report

Can a contracting physicist be given cash on account?

Theoretically, there are no restrictions. The Central Bank writes about the same in the Letter of the Central Bank of the Russian Federation dated 02.10.2014 No. 29-R-R-6/7859.

After all, a work contract concluded with an individual refers to civil law contracts, and the existence of such an agreement allows you to issue money on account.

But if you do not want to assign the status of an accountant to a contractor physicist, then you have the right to issue cash to such people according to cash settlement with the wording "for the execution of such and such a contract." The Ordinance () does not say that cash expenses related to the conduct of a legal entity can be paid exclusively by issuing money for a report - it simply sets out the rules for the case when such expenses are paid through issuing money for a report.

But still, it would be useful to add a clause to the contract with the contractor, where a list of expenses at the expense of the organization necessary for the execution of the contract will be given, and where it will be said that money can be issued to the contractor from the cash desk. And in the RKO, make a reference to this particular clause of the contract.

Accountable persons pay by bank transfer using a personal card, despite the fact that they initially received cash for expenses.

Accounting documents testify to the transaction by non-cash payment. The Federal Tax Service believes that it is possible to take into account the expenses paid by the card (letter of the Federal Tax Service dated 06/22/2011 No. ED-4-3 / 9876).

You have not forgotten that when transferring funds to personal bank cards of employees to pay for household needs (goods, materials), the order on the accounting policy of the organization should provide for provisions that determine the procedure for settlements with accountable persons using their personal bank cards (letter of the Ministry of Finance of the Russian Federation dated August 25 .2014 No. 03-11-11/42288).

In the column "Buyer" of the sales receipt, BSO is written "Private person"

If the accountable person does not ask the seller to issue documents for the organization, the seller in the "Buyer" column will write "Private person". Is it possible to account for such an invoice as an expense?

In order to reduce the taxable base for income tax, taxpayers have the right to take into account such invoices. Expenses for taxation purposes are accepted subject to the conditions of clause 1: expenses must be justified and documented.

Properly executed primary documents (waybills, acts) can confirm expenses. According to Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ, each fact of economic life is subject to registration with a primary accounting document. At the same time, the form of such a document must contain the mandatory details established by paragraph 2 of Art. 9 of Law No. 402-FZ:

  • Title of the document; date of preparation of the document; the name of the organization on behalf of which the document is drawn up;
  • the content of the business transaction; business transaction meters in physical and monetary terms; the names of the positions of persons responsible for the performance of a business transaction and the correctness of its execution;
  • personal signatures of the said persons.

The requisite "Buyer" does not apply to mandatory requisites. Therefore, the absence of this attribute or the indication in the name of the buyer "Individual" does not prevent the acceptance of invoice costs.

The employee bought goods and materials at his own expense and brought checks. How can these expenses be reimbursed?

Tax authorities assess such situations differently. In some cases, the employee is considered an accountable person, in others, the operation is regarded as the acquisition of property from the employee.

One of the possible options may be to conclude an assignment agreement with an employee (). In this case, the organization instructs the employee to find and purchase certain goods and materials with the specified characteristics and undertakes to compensate the employee for the costs incurred in acquiring this property.

Is there a maximum amount that can be given to an accountable person? For what period is it permissible to issue accountable funds?

There is no legal limit on the amount of money that can be issued to an employee. Also, there is no single maximum period for the use of accountable amounts.

Unreturned accountable funds are recognized as taxable income in the following cases:

  • if the debt cannot be recovered due to the expiration of the limitation period. The date of receipt of income will be the date from which such collection became impossible;
  • if the employer has decided to forgive the debt on accountable amounts. The date of receipt of income will be the date of the decision to forgive the debt.

Thus, if the employer decides not to collect the mentioned amounts from the former employee (to forgive the debt), they are considered as payments made within the framework of the employment relationship. Accordingly, such payments should be subject to personal income tax and insurance premiums.

Universal form of the Advance report

Since 2013, it has been allowed to use their own forms, and not unified ones. Therefore, you can abandon the unified advance report form - form No. AO-1. And develop your own form about the advance report. The main condition: the advance report must contain all the required details established by Part 2 of Law 402-FZ "On Accounting". The rest of the fields can be removed from the advance amounts report form.

Form download: Excel (58 kb)

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New advance report form

The unified form of the AO-1 form is very cumbersome, there are a lot of unnecessary fields. The table where accounting records are reflected is not needed. Since the wiring can be seen in .

The table on the back of the report is also unnecessary.

The receipt, which is an anachronism under the cut line, is also thrown out, has not been of any use for a long time, and therefore it can be safely thrown away.

What to Leave on the Advance Statement Form ?

Data on the previous advance - balance or overrun. They allow you to see at a glance if there are outstanding obligations between you and the employee.

It is also better to leave information about applications, that is, about supporting documents, sales receipts. After all, such papers are an important and integral part of the report. Without them, you simply cannot confirm expenses. See, for example, the letter of the Federal Tax Service of Russia for Moscow dated July 19, 2012 No. 17-15/64647.

Form download: Excel (48 kb)

How to reflect in the organization's accounting the deduction from the employee's salary of the balance of the accountable amount issued for travel expenses that was not returned in a timely manner?


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ADDITIONAL RELATED LINKS

  1. Clarifications are given about cash transactions and cash discipline in 2014 in accordance with the draft Directive of the Central Bank of the Russian Federation No. 3210-U. The accounting of cash at the cash desk, maintaining and filling out the cash book for individual entrepreneurs are described. Given the calculation of the balance, a sample and the ability to download the cash limit form and order.

  2. The procedure for the use by legal entities and individual entrepreneurs of cash received at their cash desks, as well as the maximum amount, is indicated.

Money, as you know, loves an account. To count money, especially general money, one must regularly and regularly demand a detailed report from those who have been entrusted with managing it. This is the direct responsibility of the Board and the Audit Commission in horticulture. Demand a financial report on the expenditure of total funds - a pledge against fraud! Money uncontrollably can not be trusted to anyone and never!

On this page, every 6 months, it is planned to post reports on the receipt and expenditure of funds in the SNT. Confirmation of expenses must be accompanied by documents and confirmed by the Act of the Audit Commission.

@ 7 months have passed in April, the submission of the annual balance sheet, and the audit commission did not start work.

@26.02.16 IMPORTANT NEWS. HISTORY IS REPEATING!

Chairman of the Board of SNT Flora Ivanov.A.N.

From members of the board Zhokhov.A.V., Kazakov.A.V., Kostin.V.V.

Secondary reminder 01/14/16, Third reminder 02/20/16.

Appeal of the members of the board to the chairman of SNT Flora, Mr. Ivanov.A.N.

We kindly ask you to do so by 25.02. 2016 to submit to the members of the board a report on the expenditure of funds with documentary evidence for the period from 08/09/2015 to 01/01/2016 in electronic form. .

Members of the board have enough examples with Avlosevich-Enulev, when reports were presented in private, to their confidants, and confidants persuaded gardeners to take their word for it. We remind you that most members of the board have no secrets from gardeners. Everything must be public.

Financial report of the Chairman of the Board at the beginning and end of the period:

1. The balance in the bank Opening-

The balance in Sberbank

Cash balance -

Collected in cash (Taran.T.I) -

Collected in cash (Ivanov.A.N.) -

Funds spent:

Wage-

Electricity-

Garbage removal-

Other expenses (decipher).

2. Please inform about the progress of Geokart LLC work and the ultimate goal of these works. Who will be the owner of the public land? And when is it planned to complete these works? Where are the documents for the privatization of public land currently located?

3. It is necessary to start working with debtors through a lawyer (prepare a notification form) and start sending notices to debtors and gardeners who do not cultivate their plots of deprivation of their rights to these plots.

4. For the site, you must send the charter in pdf., As well as all existing agreements with third-party organizations. And other documents for the awareness of members of the SNT.

5. Why has the Financial Plan-Estimate for 2016 not been brought to gardeners yet?

6. Taxes for land previously paid by gardeners must be returned if it was paid twice (at the tax office and in the membership fee). The size of the land tax of 360 thousand must be urgently reduced, and then make calculations. In gardening, 300 plots are owned.

7. From January 2016, it is necessary to switch to paying for electricity at LO tariffs, for 1 tariff meters and 2 tariff meters day and night: 3.55 rubles / kW. single-rate tariff, 3..71 rubles / kW - 2-rate day and 1.8 rubles /kW.-night.

8. Financial plan-estimate for 2016, proposals of members of the board:

P.1.7 .1 of the estimate put S =, Concrete mixers, benzotrimer - cross out.

P.2.1.1 Tax on public land. Find out from the tax office how much you need to pay?

Clause 2.4 It is impossible to enter until the end of the trial. Everything should remain the same. It is also not necessary to increase the cost of accounting.

A.2.6 .2 Cutting down trees - remove. Leave: Clearing ......

P.2.6.5. Indicate on which tracks:

Clause 2.6.8. Exclude.

P.2.6.11 Arrangement of a security post with the equipment of a guest site, agree on the amount and confirm all expenses.

P.2.6.12 Clarify what will be done?

Clause 2.7.3 50 thousand rubles.

P.2.7.4 after the bucket ext. reflective vests, suction hose for the pump.

P.2.7.5 + howler for the guard post. 5 +1=6 thousand

Clause 2.7.6. Last par. Entrance to West Road.

Clause 2.7.8 100 thousand rubles.

9.Must send to [email protected] data in electronic form, as promised, on the payment of contributions by gardeners in 2015 through Otkritie Bank, to correct the list of debtors on the site.

10. Determine on the plan places for additional fire reservoirs where there are no section numbers, and also put down on the plan the names of unnamed roads, the Wind rose, the security post, guest parking, vegetable gardens, sports and children's playgrounds, wells.

11. For the site, please provide the readings of electricity meters for November 2015 and January 2016 (day / night), as well as the amount of payment for these months. And other available data.

12. When will the payment of membership fees and electricity through Sberbank begin and will we stop collecting cash, as was announced to the gardeners? Explain the reason?

13. Why does the chairman not comply with the decision of the board and the Ministry of Emergency Situations on the purchase of a fire siren? The issue was resolved at the board in September 2015.

14. Members of the board categorically forbid the chairman to personally collect money from gardeners, and also without a general statement, where should the signatures of all those who made contributions on that day and for what? The statement is published on the website.

15. Return the key from the electrical panel to the deputy. Chairman and provide the key to the board member responsible for energy. Who has the keys to the electrical panel should be known to all gardeners. All data on electricity consumption should be published monthly on the site. 16. We oblige the chairman of the board to coordinate all appointments to positions in the SNT with the board. This decision can be challenged at a general meeting of members of the SNT.

We expect a response by February 25, 2016. Board members A.V. Zhokhov, A.V. Kazakov, V.V. Kostin or 2/3 members of the board.

@This material is published in connection with the non-provision of a report on the expenditure of gardeners' funds by the chairman of the board, Ivanov.A.N., at the request of members of the board.

It involves the preparation of a report on an annual basis, where a report is made on the property of the ward, on his income and expenses. The report is formed in accordance with the requirements specified in the Decree of the Government of the Russian Federation of November 17, 2010 No. 927. The issue of establishing guardianship in general is regulated by the Family Code and the Civil Code - Articles 31-40. Supervision by Competent Bodies Supervision over the guardian is carried out by the state body that granted him the right to carry out such activities. In this case, it is produced by the body of guardianship and guardianship. Control can be both personal and remote. That is, the trustee undertakes to provide a report on an ongoing basis on all receipts of funds and expenses. It can be a table or written filling. As proof, keep all invoices and receipts.

Submitting a guardianship report

Main criteria for filling out (sample) Main criteria for filling out the report:

  1. The report form must be completed in full, without exceptions and omissions.
  2. In the column on expenses or income, the figures must be indicated with commas, and with maximum accuracy.
  3. In the event that there is income in foreign currency, the guardian is obliged to transfer the amount into rubles at the rate of the Central Bank.
  4. When specifying income, the total monthly income is indicated.

Criteria for filling out the application:

  • in the upper right corner, the name of the organization and the name of the head are written;
  • in the main text of the report, personal information is indicated - the full name of the guardian and his ward, address of residence, the reason that became the reason for guardianship is indicated;
  • the next column indicates the income and maintenance costs incurred during the reporting period.

Rules for compiling a guardian's report

Guardianship is a transitional operation between establishing contact with the ward and formalizing the adoption. Custody - registration of guardianship of children aged 14-18 years. At the same time, if the child is studying at the full-time department of a higher institution, then he has the right to be under guardianship until the age of 24.

When initially registering guardianship (up to 14 years), upon the onset of the age limit, the process automatically turns into guardianship. At the same time, there are no differences in the rights and obligations of the trustee. It is also possible to arrange guardianship of the elderly.


At the same time, this is possible in two forms - full guardianship and patronage:
  • In the first case, full protection of the rights of a citizen is established after filing an application with the Arbitration Court. The instance makes a decision on the basis of a medical commission on recognizing a person as incapacitated.

Rules for compiling a guardian's report in 2018

Attention

With the emergence of new responsibilities in the form of taking guardianship of minor children or incapacitated adults, guardians face problems filling out documentation. Every year, people are issued guardianship of the elderly or minors. All this allows to receive social protection to unprotected categories of citizens.


But, despite this, the guardianship and guardianship authority asks each guardian to provide an expense report to ensure the loyalty of the relationship. Main Aspects Taking on such responsibility as guardianship requires not only moral preparation, but also knowledge of many nuances. These include registration, which includes the collection of many papers, and subsequent documents in the form of reports that require constant compilation.

How to draw up a guardian's report on the use of property and funds

The form of the report of the guardian or custodian on the storage, use of the property of a minor ward and on the management of such property was approved by the Decree of the Government of the Russian Federation of 01.01.2001. No. 000 1. The report is submitted personally by the legal representative to the guardianship and guardianship authorities no later than January 31 of the year following the reporting one. 2. The report does not allow blots, errors and corrections.
3. All rows and columns must be filled in the report, or if there is no information to fill in, then it is necessary to write the word does not receive or put dashes. 4. It is obligatory to attach the necessary documents to the report, on the basis of which the amounts of the ward's income will be indicated (detailed information on the provision of documents is contained in the explanation below). 5.

How to write a guardian's report. (form, sample filling)

However, do not leave the fields for the remaining columns empty, write the word “no”;

  • if you performed transactions with property, indicate the details of the permit document of the guardianship authority;
  • income received in foreign currency is indicated in rubles at the rate of the Central Bank.

Important: all expenses incurred must be documented. In the case of adult caregivers, this also applies to small household expenses (housing and communal services, food, clothing, personal hygiene items, etc.). Therefore, the trustee must, firstly, keep a record of daily expenses, and secondly, keep all documents on expenses (checks, receipts, etc.).

However, the law allows that in the absence of supporting documents, written explanations can be attached to the report.

How to draw up a guardian's report (form, sample filling)

How to fill out the report of the guardian or custodian Due to the constant changes in legislation and new requirements for the preparation of documents, many guardians each time face the problem of filling out a report when it comes time to surrender. If we talk about specific changes regarding the form of the report, this year they have not changed significantly. Photo: Applicant's application with documents The form for filling out the guardian's report can be downloaded here.
The difference between the concepts of guardian and trustee, which automatically makes the reports individual. The report of the guardian is submitted when guardianship is carried out over minor children, and the report of the guardian is intended for the maintenance of already adults, but disabled persons.
Every year, hundreds of people file guardianship over the elderly or underage children. All this allows to receive social protection to unprotected categories of citizens. But despite this, the guardianship and guardianship authority asks each guardian to provide a report on spending in order to verify the loyalty of the relationship.

Info

What it is? Guardianship is a social measure for the protection of citizens, in which the interests and property rights of socially unprotected people are protected. You can apply for guardianship over both minor children and senior citizens. In some cases, guardianship is possible.


Often the concept of guardianship is confused with similar concepts - adoption and guardianship. In fact, these are similar terms with several differences. For example, adoption is a specific transfer of rights to a child, after the process of which new parents have the right to give new names and surnames to children.
Subscribe to our channel in Yandex.Zen! Subscribe to the channel In 2014, there were major changes in the form of a report for guardians of minors. The authorities opted to simplify reporting, as the need to account for even minor expenses was a serious problem for caregivers. Therefore, when compiling a report for 2017-2018, guardians and trustees of children will no longer have to account for the purchase of food, footwear, clothing, hygiene products, medicines and other similar expenses.
Nevertheless, when compiling a report on the property of minors, certain rules must be observed:
  • the report is not drawn up arbitrarily, but in the form approved by Decree of the Government of the Russian Federation of May 18, 2009 No. 423 (as amended on September 10, 2015);
  • the information reflected in the report must be supported by the attached documents (copies of receipts, checks, etc.).

How to draw up a report on the expenditure of funds by a guardian how to write

Expenses Expenses are stipulated at the very beginning of the reporting document. All expenditure transactions are documented. That is, all checks, invoices and receipts should be kept and provided along with the report.

In 2014, the conditions for guardians were somewhat reduced, but Article 25 of the Federal Law obliged citizens to submit not the checks themselves, but their copies. At the same time, small calculations are confirmed by the receipt of the ward. It has an arbitrary form and is submitted in writing.

Sample A sample of compilation can be seen on the stands of guardianship and guardianship authorities. You can also view the information on the State Services website. The report can be completed at any time until April of the month following the reporting year.

The form of the report of the guardian is here, the sample of filling out the report of the guardian is here.
The name, address of the credit institution, the current account to which the income from the property of the minor ward was received are indicated. 8. Information on expenses incurred at the expense of the property of a minor ward The specified table is filled in for all minors without exception. TO COMPLETE THIS TABLE, APPLY TO THE REPORT: 1. Payment documents (cash, sales receipts, etc.) for each item in Table No. etc.) Sample - Appendix 1, Appendix 2, Appendix 3. 2. Receipts of the guardian (custodian), foster parent, confirming the actual expenses incurred in the interests of the minor ward (Appendix 4) No. type of expenses Cost (thous. rubles) Date 1 2 3 4 1.

REPORT

ON THE SPENDING OF THE MONEY CONTRIBUTED

AS ADVANCE PAYMENTS

In accordance with the appeal _____________________________________ (name of organization, OKPO code, TIN, KPP, address)

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

customs authority)

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

were spent on the basis of the following documents in the following amounts:

————T———————-T———————————-¬¦Requisites ¦Reason for write-off¦ Spending ¦¦payment ¦advance payments ¦ (in payment currency ¦¦documents¦ ¦ advance cash) ¦+———-+———————-+———————————-+¦ ¦ ¦ ¦+———-+—————— —-+———————————-+¦ ¦ ¦ ¦+———-+———————-+———————————-+¦ ¦ ¦ ¦L———-+———————-+————————————

The balance of advance payments made to the account ________________________ (name

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

Comprises _____________________________. (date of report) (balance amount in advance cash payment currency)

Head (deputy head) _________________________ ___________________ (name (initials, customs authority) surname, signature)

"__" _____________ 200_

Justification of expenses: tax risks

As you know, one of the most "sore" issues facing accountants, especially when forming the tax base for profits, is the question of the legitimacy of recognizing expenses. According to the Tax Code of the Russian Federation, the main criteria for recognizing expenses for tax purposes are their documentary evidence, validity, connection of expenses with the activities of the organization.

Article 252 of the Tax Code of the Russian Federation defines reasonable expenses as economically justified. Unfortunately, the concept of "reasonable expenses" is not clearly spelled out in the legislation, therefore organizations and tax authorities often interpret the reasonableness of expenses in their own way. Many accountants know that sometimes disputes that arise in connection with this have to be resolved in arbitration. Therefore, before including expenses in the taxable income base, the taxpayer should not forget that expenses in excess of a reasonable (market) level are not recognized as expenses for tax purposes, and that the economic feasibility of these expenses will have to be proved not only in words, but also documented .

Tax officials do not recognize expenses as economically justified in the following cases:

  • if these expenses did not result in income, increase in output or other positive result of activity. In this case, the taxpayer's argument may be that the economic feasibility of the expenses incurred is determined not by the immediate receipt of income, but by the focus on its receipt. After all, the expenditures made do not necessarily have to give their results immediately;
  • if in a particular period expenses were incurred on any object that was not used to generate income. However, the legislation does not unconditionally establish that income must be received in a certain tax period, so the taxpayer has the right to indicate that the expenses were used to generate income in future periods;
  • if the counterparty of the taxpayer, in the opinion of the tax authority, is in bad faith, that is, is absent at the legal address, does not submit tax returns or does not pay taxes. But after all, the listed signs of bad faith of the counterparty are not grounds for recognizing the expenses incurred as economically unjustified, if the very fact of incurring expenses, their focus on generating income, and the absence of disproportion between the costs incurred and market prices are proved.

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

Communication services

At the moment, almost the most common problem faced by accountants is the legitimacy of attributing communication services to expenses that are taken into account for tax purposes. These costs are listed in 25 p. 1 art. 264 of the Tax Code of the Russian Federation. Most often, the tax authorities question the validity of these expenses, mainly because communication services, including mobile communications, are used not only for business, but also for personal purposes. Therefore, in order to recognize the costs incurred for paying for cellular communication services as expenses for tax purposes, one can be guided by the Letter of the Ministry of Finance of Russia dated May 23, 2005 N 03-03-01-04 / 1/275. In accordance with the explanations given in it, organizations need to have the following documents to justify such expenses:

  • a list of positions of employees approved by the head of the organization who need to use cellular communications to perform their official duties;
  • the employee's job description, which states that in order to perform duties, the employee is assigned a working cell phone with a specific number;
  • agreement with the operator for the provision of communication services;
  • detailed bills of the telecom operator.

For employees of the organization who use cellular communications, you can set a limit, the excess of which is subject to reimbursement by the employee at his own expense. After reimbursement by the employee of these expenses, they can be taken into account as part of other expenses when taxing profits, while the amount of reimbursement will be taken into account as income from sales.

Information, consulting and marketing services

In accordance with paragraphs. 14 - 19 and 27 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation, the costs of information, consulting and marketing services are classified as other costs associated with production and sales. Since these services are often used to cover up various dubious schemes, for example, attracting shell companies, redistributing expenses between taxpayers in order to optimize income tax, cashing out funds, the tax authorities seek to prove the economic unreasonability of the expenses incurred, referring mainly to their inefficiency. .

In most cases, the courts take the side of the taxpayer, since Ch. 25 of the Tax Code of the Russian Federation allows not only profit, but also loss (for example, Decree of the Federal Antimonopoly Service of the Moscow District of July 29, 2005 N KA-A40 / 7087-05). Moreover, according to Art. 252 of the Tax Code of the Russian Federation, the economic feasibility of the expenses incurred does not have to depend on the financial results of the taxpayer's activities (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 9, 2006 N A79-6184 / 2005). Courts sometimes try to link the economic feasibility of expenses with financial results when the documents submitted by the organization to confirm the reasonableness of expenses do not contain all the necessary information: for example, acceptance certificates do not contain detailed information about the consultations and services provided (Resolutions of the FAS North- Western District of 01.02.2006 N A13-11980 / 04-15 and FAS of the East Siberian District of 05.31.2006 N A19-39593 / 05-51).

The Tax Code does not establish a strict list of documents for the economic justification of expenses. According to Art. 252 of the Tax Code of the Russian Federation, expenses can be confirmed by documents drawn up in accordance with Russian legislation or business customs, as well as documents indirectly confirming these expenses (for example, a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract) .

Ensuring normal working conditions

Another very controversial point, from the point of view of the tax authorities. In pp. 7 p. 1 art. 264 of the Tax Code of the Russian Federation states that other costs associated with production and sales include the costs of ensuring normal working conditions, as well as safety measures provided for by Russian law.

It remains a controversial issue to attribute to expenses the costs associated, for example, with the organization of places for employees to eat (purchase of microwave ovens, electric kettles, cutlery, etc.), installation of coolers with drinking water, etc.

To reduce the unpleasant consequences of communicating with the tax authorities, the organization should establish a contractual obligation to provide employees with the necessary conditions for food.

Sample report on money spent

So, the organization fixed in the employment contract the obligation to provide employees with all the necessary conditions for additional meals. As a result, the court concluded that the microwave oven is intended for the organization of normal working conditions, therefore, the costs of it are reasonably included among the other expenses of the organization (Resolution of the Federal Antimonopoly Service of the Central District of August 31, 2005 N A09-18881 / 04-12).

Justification of expenses for personnel search

According to the Letter of the Ministry of Finance of Russia dated 01.06.2006 N 03-03-04 / 1/497, the expenses of an organization related to the payment for the services of a recruitment agency for the selection of candidates who did not suit the organization should not be taken into account for the purposes of taxing the profits of organizations.

As a justification for such a conclusion, the economic unreasonableness of these expenses is called, since:

  1. as a result of spending expenses, a positive result was not achieved (an employee was not found, did not go to work, etc.);
  2. the employee search service has not actually been provided, that is, the transaction between the recruitment agency and the organization has not been completed.

Let's say the employee is not found.

There is an implementation of expenses aimed at generating income, but did not produce results. In this case, in order to recognize the expense as economically justified (unless otherwise expressly provided for in Article 270 of the Tax Code of the Russian Federation), it is sufficient that this expense was used to generate income, and the indispensable achievement of a positive result (income) cannot be considered as a prerequisite confirming economic feasibility consumption (Resolutions of the Federal Antimonopoly Service of the Moscow District of 06.05.2005 N KA-A40 / 3465-05, FAS of the North-Western District of 07.07.2004 N A05-12199 / 03-10, of 04.10.2004 N A21-779 / 04-C1) . It should be noted that in Chap. 25 of the Tax Code of the Russian Federation explicitly indicates situations where expenses that have not yielded a positive result are recognized for tax purposes, for example, R&D expenses. They are included in other expenses evenly over three years in the amount of actually incurred expenses (paragraph 3, clause 2, article 262 of the Tax Code of the Russian Federation).

Thus, when evaluating the economic feasibility of personnel search costs, it should be emphasized that these costs are aimed at generating income in the future.

Representation expenses

As you know, in order to recognize representation costs, you need to have not only primary documents, but also correctly draw up the internal documents of the organization so that the tax authorities have as few questions as possible.

All costs in accounting and tax accounting must be confirmed by supporting documents (Article 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting", Article 252 of the Tax Code of the Russian Federation). Therefore, it is required to draw up an estimate of representation expenses for the reporting year, which is approved by the minutes of the general meeting of founders (shareholders) (Article 33 of the Federal Law of February 8, 1998 N 14-FZ "On Limited Liability Companies", Article 48 of the Federal Law of December 26, 1995 N 208-FZ "On joint-stock companies"). Next, you need to draw up documents related to a specific event (order of the head). In addition to these documents, an estimate of hospitality expenses approved by the head for this event must be submitted to the accounting department.

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

Thus, almost any expenses can be recognized for tax purposes, if they are properly documented and justified. Of course, the expediency of many expenses must be defended in court, but, as practice shows, the courts in most cases rule in favor of taxpayers.

The Constitutional Court of the Russian Federation confirmed that expenses are recognized as expenses that are initially aimed at generating income. Organizations have the right to reduce income tax payments at the expense of expenses even on loss-making transactions, if these operations were intended to generate income (Determinations of the Constitutional Court of the Russian Federation dated 04.06. ).

Earlier, a group of State Duma deputies applied to the RF Constitutional Court, claiming that the Russian Tax Code contains uncertainty in the interpretation of the concept of "economically justified expenses." This norm contains evaluative and indefinite concepts, and this leads to arbitrariness on the part of the tax authorities and violation of the rights of taxpayers. Also, a non-state non-profit educational institution (Institute of Management) applied to the Constitutional Court of the Russian Federation, which was sure that the inspection refused to recognize part of the costs of the institution precisely because of the vagueness of the terms in the Tax Code of the Russian Federation. The Constitutional Court of the Russian Federation in its Ruling refused to recognize the challenged norm as unconstitutional, specifying, however, that the sign of economic justification is the same as the connection with an activity aimed at generating income. In fact, the Constitutional Court of the Russian Federation recognized that judges and tax authorities cannot interfere in the activities of an organization and assess the expediency and effectiveness of its costs.

Specialists

LLC "KOSOV ANALYTICS"

ADMINISTRATION OF THE NOVGOROD REGION

ORDER

ON OPTIMIZATION OF EXPENSES IN THE INDUSTRY "EDUCATION"

IN 2012 - 2013

In order to optimize the expenditures of the regional budget for the "Education" sector in 2012-2013:

1. To the Committee for Education, Science and Youth Policy of the Novgorod Region (hereinafter referred to as the Committee):

1.1. To monitor the growth of the average monthly nominal accrued wages of one employee in the "Education" industry in comparison with the level of wage growth on average in the region's economy and prepare proposals to increase the average monthly nominal accrued wages of one employee in the "Education" industry until February 20, 2012 of the year;

1.2. To carry out monitoring of expenses in the "Education" sector and prepare proposals for their optimization, including measures of social support for students, pupils of educational institutions of the region, until March 1, 2012;

1.3. Prepare proposals for improving the catering of students, pupils of educational institutions of the region until March 1, 2012;

1.4. Carry out quarterly monitoring of expenditures of public institutions under the jurisdiction of the committee on payment of utility services and, based on the results of monitoring, optimize expenditures for payment of utility services;

1.5. Post quarterly information on the committee's official website on the dynamics of expenses in the "Education" industry, on the level of the average monthly nominal accrued wages of one employee in the "Education" industry;

1.6. Develop performance indicators for the heads of state institutions under the jurisdiction of the committee to optimize expenses in the Education sector, including utility bills, to increase the level of the average monthly nominal accrued wages of one employee in the Education sector (hereinafter referred to as indicators performance), as well as to develop a mechanism to stimulate the heads of state institutions under the authority of the committee for achieving the specified performance indicators by February 15, 2012;

1.7. Organize work to include in employment contracts with the heads of state institutions under the jurisdiction of the Committee, performance indicators until February 20, 2012.

2. To the Finance Committee of the Novgorod Region:

2.1. Develop a mechanism for sending subsidies in a larger volume to municipal districts, the urban district of the region, which had the best results in the development of previously allocated funds and provided a greater level of co-financing of expenses, and submit to the Regional Administration before March 1, 2012;

2.2. Prepare proposals to increase the regional budget expenditures to strengthen the material base of educational institutions in the region in 2012, 2013 and submit to the Regional Administration by March 10, 2012.

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

3.2. To conduct monitoring of objects of municipal educational institutions in need of major repairs and (or) 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 city district, municipal district of the region until February 1, 2012;

sample cash flow report

Optimize the expenses of municipal educational institutions for payment of public services and quarterly monitor the dynamics of expenditures of municipal educational institutions for major repairs;

3.5. Develop and implement a mechanism for attracting extra-budgetary sources of financing for the Education sector;

3.6. Post quarterly on the official website of the Administration of the city district, municipal district of the region information on the dynamics of the level of the average monthly nominal accrued wages of one employee in the "Education" industry, on the objects of municipal educational institutions in need of major repairs and (or) reconstruction, on the dynamics of municipal expenses educational institutions for major repairs;

3.7. Submit information to the committee on the implementation of:

of this Order - quarterly by the 10th day of the month following the reporting quarter;

4. The Committee shall provide information on the implementation of this order to the Deputy Head of the regional administration Kostyukov A.V. until March 10, 2012.

5. To provide the Finance Committee of the Novgorod Region with information on the implementation of this order to the First Deputy Head of the Regional Administration Minina V.V. until March 10, 2012.

6. Deputy Head of the regional administration Kostyukov A.V. organize quarterly informing the population of the region about the implementation of this order.

7. I reserve control over the execution of the order.

Region Governor

S.G. MITIN

Below is a sample document. The documents have been developed without taking into account your personal needs and possible legal risks. If you want to develop a functional and competent document, agreement or contract of any complexity, please contact professionals.

ON-LINE APPLICATION

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

Cash flow report

19 y. >>. . . . . 19

ESTIMATE
execution costs. . . . . . . . . . . . . . . . . . .
under contract no. . . from > . . . . . . . . . . . 19

Basis for. . . . . . . . . . . . . . . .: contract no. . . . . ,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(name of other documents)
Period of execution. . . . . . . . . . . . . . . . . . . . . . . . . .
Home >. . . . .19 d. End >. . . . . 19

_______________________________________________________________
Name of expense items Amount (rub.)
_______________________________________________________________
1. Wage fund. . . . . . . . .______________________

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

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

4. Travel expenses. . . . . .______________________

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

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

TOTAL. . . . . . . . . . .______________________
______________________ ______________________
PROFIT. . . . . . . . . .______________________
______________________ ______________________
AGREEMENT AMOUNT. . . . .______________________

_______________________________________________________________
_______________________________________________________________

Guardian report 2017-2018 - sample filling it has changed in comparison with the forms relevant for earlier periods. It must be submitted no later than February 1 of the year following the reporting year. When compiling it, you must adhere to the approved form and filling rules, which will be discussed in this article.

Report of the guardian 2017-2018 (form, basic rules for drafting)

The Law "On guardianship and guardianship" dated April 24, 2008 No. 48-FZ provides for the annual submission of a report on the property of the ward, his income and spending money. The guardian must report for the past year by February 1 (inclusive) of the following year. The report is placed in the personal file of the ward, which is kept in the guardianship authority.

In 2014, there were major changes in the reporting form for guardians of minors. The authorities opted to simplify reporting, as the need to account for even minor expenses was a serious problem for caregivers. Therefore, when compiling a report for 2017-2018, guardians and trustees of children will no longer have to account for the purchase of food, footwear, clothing, hygiene products, medicines and other similar expenses.

Nevertheless, when compiling a report on the property of minors, certain rules must be observed:

  • the report is not drawn up arbitrarily, but in the form approved by Decree of the Government of the Russian Federation of May 18, 2009 No. 423 (as amended on September 10, 2015);
  • the information reflected in the report must be confirmed by the attached documents (copies of receipts, checks, etc.);
  • it is possible to fill out the form both by hand (legibly) and using a computer;
  • obligatory requisite - the signature of the compiler with a transcript and the date of submission of the report;
  • corrections, strikethroughs are unacceptable;
  • the columns should not be left blank - in the absence of information, the words “no”, “does not have” are written;
  • it must be taken into account that the amounts of money are indicated in thousands of rubles;
  • information about income must be reflected in total for the year;
  • if the child received income in foreign currency (for example, as a gift), then the report indicates the equivalent of this amount in rubles at the exchange rate of the Central Bank as of December 31 (or December 30, if December 31 is a day off) of the reporting year.

Filling out the report of the guardian of a minor child

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

Subsection 4.4 of the report reflects information on the shares of the ward in the authorized capital of commercial organizations and the presence of shares or other securities in his possession. Section 5 contains information on the withdrawal by the guardian of funds from the account of the ward (including the details of the act of the guardianship authority authorizing such withdrawal). In the same section, the child's things that have become unusable are indicated.

Section 6 deals with the income of the ward. For each type of income (alimony, allowances, etc.), a separate line is provided, which indicates the amount of this income for the year. Further, the total (total) annual income is reflected. Section 6 does not indicate income from the use of property, since a separate table is provided for this - 7, which reflects the benefits from renting real estate or selling it, interest on bank deposits, income on securities, etc. Documents must be indicated guardianship authority, allowing transactions with real estate.

Section 8 contains information about the spending of the child's funds:

  • for his treatment in medical institutions;
  • purchase of durable goods (worth more than 2 living wages);
  • renovation of the caregiver's home.

You do not need to report petty household expenses for 2017-2018.

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

Features of drawing up a report of the guardian of an adult incapacitated person

The form of the report prepared by the guardian of an incapacitated person is different from the report for the guardianship of children. It was approved by Decree of the Government of the Russian Federation of November 17, 2010 No. 927 and has its own characteristics:

  1. information on the amounts of pensions, allowances and other types of income is indicated not in total for the year, but broken down by months;
  2. it is necessary to report in detail not only on the large expenses of the ward, but also on the purchase of food, medicines, hygiene items, payment for household services and all other expenses.

- an invoice, if the acquired values ​​are subject to VAT.

Please note: to write off the cost of fuel and lubricants, you also need waybills.

Read more about this in the articles “Business trip abroad” and “We take into account the costs of a business trip abroad” // Salary, 2010, N N 1 and 2. - Note. ed.

In addition to paying for transport services for delivery to the point of business trip, the employee has the right to pay for taxi services or local passenger transport. These expenses are taken into account in the presence of relevant supporting documents. These can be cash register receipts, tickets.

— its name, six-digit number and series;

- name and legal form - for an organization or last name, first name, patronymic - for an individual entrepreneur;

- location of the hotel;

- the cost of the service in monetary terms;

- the date of the calculation and preparation of the document;

- position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);

- period of residence of the employee;

- a list of additional services included in the cost of living. After all, some of them do not reduce the taxable base for income tax, for example, service in bars and restaurants, rooms, use of recreational facilities and other services that are not economically justified (clause 1, article 252 of the Tax Code of the Russian Federation).

- the date of the document;

— measuring instruments of business transactions in physical and monetary terms;

- the names of the positions of persons responsible for the business transaction and the correctness of its execution;

- for an official reception;

– transport support for delivery to the venue of the event and back;

— buffet service during negotiations;

— payment for the services of translators who are not on staff to provide translation during the event.

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

GUARANTEE:

See this form in MS-Word editor

Report on the expenditure of funds contributed

as advance payments

as of _____________ 201_

The amount received for the specified

credited for the specified

Reasons for spending money

According to the Law on Customs Regulation, the customs authority must, at the request of the person who transferred the advance payments, provide a report on the expenditure of these funds. He is also obliged, at the request of the established persons (declarants and their successors, payers of customs duties, taxes, etc.), to issue confirmation of the payment of the indicated amounts. The forms of these documents have been approved.

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

Registration N 19882

This Order shall enter into force 30 days after the date of its official publication.

On the entry into force of this order, see the letter of the Federal Customs Service of Russia dated March 22, 2011 N 15-12 / 12443

Issuance of funds to account

We talked about who the accountable persons are, as well as about the features of synthetic and analytical accounting for settlements with them in our consultation. In this material, we recall the procedure for documenting the issuance of funds under the report and the changes that occurred in this order in 2017.

The basis for the issuance of money under the report

In order to issue funds under the report, the organization must have one of the following documents (clause 6.3 of the Instruction of the Central Bank of March 11, 2014 No. 3210-U, as amended, effective from August 19, 2017):

  • administrative document of a legal entity;
  • a written statement from the accountant.

Recall that until 08/19/2017, a written application of an accountable person was mandatory (clause 6.3 of the CBR Directive No. 3210-U dated 03/11/2014, as amended, valid until 08/19/2017). Now the organization itself decides how to justify the issuance of cash. Draw up an administrative document (for example, an order) or receive an application from a person for the issuance of funds to an account (we will discuss a sample of it below).

In such an application, drawn up in an arbitrary form, there should be information on the amount of cash and the period for which they are issued. The application must be signed by the head and dated. Similar information, as well as F.I.O. accountable, the registration number must be contained in the administrative document (Letter of the Central Bank of September 06, 2017 No. 29-1-1-OE / 20642).

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

In the event that an organization for issuing money for a report will draw up an order, it can be issued as follows:

Order for the issuance of funds to the sub-report: sample

Limited Liability Company "Svetotekhnika"

109544, Moscow, b-r Entuziastov, 11

TIN 7705217099 / KPP 770501001

On the issuance of funds under the report

Moscow 13.09.2017

For the purpose of making expenses by employees of Svetotekhnika LLC

1. Issue a report to the manager Gavrikov S.P. cash from the cash desk in the amount of 35,000 rubles for travel expenses;

2. Set the period for which funds are issued - until 09/29/2017 inclusive.

3. Control over the execution of this order is assigned to the chief accountant Maslova S.P.

General Director Loginov V.I.

Acquainted with the order: __________ /Gavrikov S.P./

Please note that if the funds under the report are issued in a non-cash form (for example, by crediting to the employee's salary card), the mandatory execution of an application or an order for issuance is not required. In this case, the organization can justify the issuance of funds in any other way provided for by it (for example, a memo).

 


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