What are the consequences of violating cash discipline? How tax authorities will check cash discipline and cash registers

The purpose of an audit of cash transactions is to establish compliance with the accounting and taxation methodology used at the enterprise for cash flow transactions Money current regulatory documents Russian Federation.

Cash transactions are checked using the continuous method, since it is in this area of ​​accounting that violations and abuses are possible.

Sources for checking cash transactions are:

· regulations

· financial statements (balance sheet and cash flow statement);

· order about accounting policy enterprises;

· cash registers (statement No. 1 and order journal No. 1);

· primary documents for accounting of cash transactions (receipt and debit cash orders, cash book, books of accounting of receipt and debit cash orders, pay slips).

An audit of cash transactions is organized in the following sequence:

1. inventory of cash and study of cash storage conditions;

2. checking for correctness documentation operations;

3. checking the completeness and timeliness of the receipt of funds;

4. checking the correctness of writing off money as an expense;

5. checking compliance with cash discipline;

6. checking the correctness of the reflection of transactions in the accounting accounts;

7. registration of inspection results.

Having arrived at the inspection site, the auditor immediately conducts an inventory of the funds stored in the cash register. It is carried out in the presence of the cashier and the chief accountant of the enterprise.

If there are several cash registers, the auditor seals them so that it is impossible to cover the shortage of money in one cash register at the expense of others, or to change the balance of money displayed in the cash book. The cashier provides the latest cash report and transaction documents for verification last day, and also gives a receipt stating that all incoming and outgoing cash documents have been presented to the commission in full and by the time of inventory at the cash desk uncredited or there is no money not written off as an expense.

The inventory results are documented in an act signed by the cashier and the chief accountant. The report is written audit evidence, and its data is necessary for the auditor for further verification.

As a result of the inventory of cash in the cash register, surpluses or shortages may be discovered. The accountant must reflect the results in the accounting records within 10 days. So, excess money is received and attributed to financial results (D 50 “Cash” K 91 “Other income and expenses”). Shortages are attributed to the cashier (if there is an explanatory note), that is, entries are drawn up: D 94 “Shortages and losses from damage to valuables” K 50 - when a shortage is identified, D 73/2 “Calculations for compensation material damage» K 94 - when assigning the shortage to the cashier.

Simultaneously with the inventory, the storage conditions of funds are checked. During this process, the auditor must find out:

· Is the safety of money ensured during delivery from the bank and during the issuance of wages;

· Is there a safe or fireproof cabinet for storing money at the cash register;

· Are the rules for storing keys to a safe or fireproof cabinet followed? Thus, the Procedure for Conducting Cash Operations establishes that the keys to printing safes are kept by cashiers, who are prohibited from giving to strangers or produce unaccounted for duplicates. Accounted duplicate keys are stored in bags and boxes sealed by the cashier with the managers of the enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in a report;

· whether the established limit of money in the cash register is observed;

· Is there an agreement on the cashier’s full financial responsibility?

Enterprises may have cash in their cash registers within the limits established by banks, in agreement with the management of the enterprise. The cash balance limit for enterprises from January 1, 1998 is established in accordance with the Regulation of the Central Bank of the Russian Federation dated January 5, 1998 No. 14-P “On the rules for organizing cash money circulation on the territory of the Russian Federation."

Enterprises are required to hand over to the bank all cash in excess of the established limits on the cash balance in the cash register in the manner and within the time limits agreed upon with the servicing bank. For an enterprise that has not submitted a calculation for establishing a cash balance limit to any of the bank's servicing institutions, the cash balance limit is considered zero, and the outstanding cash is considered above the limit.

The audit must include a bank certificate confirming the establishment of the enterprise's cash limit. Exceeding the established limits at the cash desk is allowed only for 3 working days during the period of payment of wages, bonuses, and temporary disability benefits to employees of the enterprise. In the Far North, this period has been extended to 5 days.

Funds can come to the cash desk from banks, from enterprise employees and others.

The auditor verifies the completeness and timeliness of the posting of money received for each check from the bank by reconciling the identical amounts recorded on the counterfoils of the checks and the bank statements (according to the code corresponding to the receipt of cash). Checkbooks, counterfoils of used checks, as well as unused checks must be kept by the chief accountant under conditions that exclude the possibility of their loss. Damaged checks are canceled with a “cancelled” stamp and stored taped to the counterfoils of the checks.

The enterprise determines the use of funds and their intended use at its own discretion. Account holders indicate on the back of cash checks the intended purpose of the funds received. According to the current legislation, there are no penalties for enterprises that misuse money received from the bank. However, commercial banks can verify the intended use of funds received and, if necessary, impose appropriate requirements on them.

The auditor must carefully check the completeness of the capitalization of proceeds from the sale of products, works, and services. In this case, you should check the entries in the cash book, cash receipt orders with reports, invoices and invoices (invoices) for the sale of products, works, and services.

The rules for making payments in Russia and the limits for cash payments are established by the Central Bank of the Russian Federation. Currently, the maximum cash settlement for one transaction between legal entities is set at 60,000 rubles.

During the audit, the auditor identifies cases of excess cash payments between enterprises and promptly informs the manager about possible sanctions.

The audit shows that greatest number violations in the expenditure of funds from the cash register are associated with cash payments to employees and accountable amounts.

Salaries, temporary disability benefits, bonuses are issued from the cash desk according to payroll or payroll statements, which are signed by the manager and chief accountant. All cash disbursements must contain the signature of the recipient of the money. It is possible to issue money by power of attorney; in this case, the cashier makes an entry “by power of attorney,” and attaches the power of attorney to the statement.

When checking the correctness of payment of money on payrolls, the auditor should determine whether all persons included in them are employees of the enterprise.

To prevent such violations, the HR department must endorse pay slips before paying money on them.

When checking the expenditure of money, the auditor checks the transactions for issuing money and reporting.

Accountable persons are employees of the enterprise who receive cash from cash registers for business and travel expenses. In accounting, for settlements with accountable persons, account 71 “Settlements with accountable persons” is used.

The Procedure for Conducting Cash Transactions states that accountable persons are obliged, within 3 working days, after making the last expense or upon returning from a business trip, to submit to the accounting department a report on the amounts spent and make a final settlement on them.

The auditor must carry out procedures to determine whether the entity is repaying accountable amounts on a timely basis. If the audit reveals that the accountable amounts remain with the employees who received them for longer than the established period, then the auditor needs to obtain written explanations from the relevant officials. You should also warn both the accounting staff and the accountable person about the need to include the outstanding accountable amount in the taxable turnover for income tax. individuals.

All cases of violations in cash transactions must be recorded by the auditor in working documentation. Based on them, a total is calculated, which is compared with the credit turnover in account 50 “Cash” to determine the level of significance of errors.

In accordance with the Law of the Russian Federation dated June 18, 1993 No. 5215-1 “On the use of cash registers when making settlements with the population” when conducting trade operations or providing services on the territory of the Russian Federation, all enterprises (including individuals carrying out business activities without formation of a legal entity) are required to use cash registers (KKM). Only some enterprises, due to the specifics of their activities or location, can carry out settlements with the public without the use of cash registers.

To check the completeness of the receipt of revenue through cash registers, the auditor verifies the identity of the amount according to the cash register tape, book cashier-operator and cash book. At the same time, he checks whether entries have been made in the sales accounts for the amounts received.

Monitoring compliance with the rules for using cash registers and the completeness of revenue accounting is carried out by tax authorities. For violating the procedure for conducting cash transactions, an enterprise may be fined in the amount of 400 to 500 minimum wages.

The auditor must warn the management of the enterprise about possible negative consequences, due to violation of the procedure for using cash registers.

Checking cash transactions

Parameter name	Meaning
Article topic:	Checking cash transactions
Rubric (thematic category)	Audit

Checking bank transactions

Checking cash transactions

Audit of cash accounting transactions

Topic 2.3.

Checking (audit) the cash register means performing the following operations:

Inventory of cash;

Checking the completeness and timeliness of the receipt of funds received at the cash desk;

Research into the correctness of writing off funds for expenses.

Sources of information for verification - documents that are extremely important to study when checking cash transactions are: cash book, cashier's reports, cash receipts and expenditure orders, journal (book) for registering receipts and expenditure cash orders, journal (book) for registering issued powers of attorney, journal (book) for registering depositors , journal (book) for registering payroll statements, supporting documents for cash reports, advance reports. Numerous and varied cash flow operations at the enterprise's cash desk are reflected in the following registers of synthetic accounting and reporting:

Main book;

Journal warrant No. 1 and statement No. 1 (for journal warrant form);

Balance sheet of the enterprise (form No. 1);

Report on financial results(profits and losses (form No. 2);

Statement of capital flows (form No. 3);

Cash flow statement (form No. 4);

Other cash registers.

Legislative and regulatory documents governing the object of inspection:

1. The procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors on September 22, 1993, No. 40).

2. Regulations on the rules for organizing cash circulation on the territory of the Russian Federation (Regulations of the Bank of Russia dated 01/05/98 No. 14-P).

3. Law No. 54-FZ of May 22, 2003. “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

Before embarking on a full audit of cash transactions, the auditor must plan this audit.

Signs of absence or insufficiency internal control For the auditor, the movement of funds in the organization’s cash desk is:

The organization lacks an established system for conducting sudden audits of the cash register with a complete recalculation of cash and checking other valuables in the cash register;

Absence at the enterprise of an order from the manager on the frequency of inspections;

Presence of signs of formal cash audits;

Granting the right to sign incoming and outgoing cash orders to other persons, except the chief accountant and the head of the organization, not reflected in the orders of the head;

Formal audit when changing cashier;

The absence of a cashier position in the organization’s staff and the assignment of these functions to an accountant without a written order from the head of the enterprise;

Lack of agreements with the cashier on full financial responsibility;

The cashier lacks the skills to prepare for a cash register audit, indicating that such a procedure is normal for him.

Responsibility for compliance with the procedure for conducting cash transactions rests with the heads of the organization, the chief accountant and the cashier; in this regard, the auditor must interview each

responsible person.

As a result of the survey of responsible persons, the answers may not coincide. For example, the cashier may not know whether the enterprise has an order for sudden audits of the cash register; the head of the enterprise may not know about the extreme importance of concluding an agreement on full financial responsibility with the cashier. Inconsistencies in answers, ignorance of the provisions for organizing cash register work, as a rule, indicate weaknesses internal control at the enterprise.

Cash register inventory

The cash register inventory is carried out immediately upon the auditor’s arrival at the inspection site in the presence of the cashier and chief accountant. If there are several cash registers, the auditor seals them to prevent the possibility of covering the shortage of money in some cash registers at the expense of cash in other cash registers. At the same time, the cashier draws up a report on cash transactions for the last day, displays the balance of money in the cash book and gives a receipt that all receipts and expenditure documents are included in the report and by the time of the audit of the cash register there is no unpaid or unwritten-off money.

The report is endorsed by the chief (senior) accountant of the enterprise (firm). The counting of money and other valuables in the cash register begins. First the cashier does this, then the auditor.
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During the inventory period, the cash register may contain partially paid payroll slips for wages, benefits and other payments, as well as various kinds of temporary receipts that have not been properly executed indicating that employees of the enterprise have mutually received money from the cash register.

The auditor accepts payments on partially paid payrolls for offset, which is noted in the report. Receipts should not be accepted for offset against the cash balance. The actual availability of cash and other valuables in the cash register is compared with data on their balances recorded in accounting records. After this, the auditor formalizes the inventory results in an act, which, in addition to him, is also signed by the cashier and the chief (senior) accountant.

When auditing a cash register, it is also extremely important for the auditor to find out:

Is there an obligation of the cashier to pay financial responsibility in the established form, provided for by the procedure for conducting cash transactions;

Does the cash register premises comply with the normal working conditions of a cashier, is the security of the cash register and the safety of money when delivered from the bank ensured;

Is there any cash in the cash register on certain dates that significantly exceeds the established limits;

Are periodic surprise checks of the cash register carried out and are there reports of such checks?

If shortages of significant amounts or abuses are detected, the cashier should be removed from office and the management of the enterprise should be recommended to transfer the case to the investigative authorities.

The inspector establishes compliance with the deadlines for regular inventories, which are provided for by the head of the enterprise, but at least once a quarter. Such an operation should be carried out suddenly with the participation of a representative of the administration.

Checking the completeness and timeliness of cash receipts

Cash desks of enterprises and companies accept cash based on incoming cash orders. This money can come from banks, from employees in payment for any services, or can be the remains of unused advances, etc.
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Particular attention should be paid to the completeness and timeliness of the money received for each check from the bank. Some people make the mistake of only looking at check stubs. It is also necessary to check bank statements (using the code corresponding to the receipt of cash). If there are traces of erasures, corrections on the statements, as well as if there are discrepancies in the balances, the auditor must obtain a bank statement from the current account or current account and compare the entries in the accounting department of the audited organization with the data in the statement. During the audit, it sometimes became clear that in order to conceal the facts of cash misappropriation, accounting employees corrected codes in bank statements (the code corresponding to the receipt of cash was corrected to a code indicating non-cash payments), destroyed the counterfoils of checks for which money was received, and the corresponding amounts were accompanied by fictitious payment orders. It is necessary to carefully check not only the completeness of the posting of amounts received from the bank, but also other receipts: from parents for the maintenance of children in child care institutions, rent, etc.

When checking the completeness and timeliness of the posting of money received from a bank account, the auditor should apply the method of mutual control. At the same time, they compare the amounts reflected in statement No. 1 according to D 50 and the amounts according to journal-order No. 2 according to K 51. These amounts must match.

An effective method of control is to check the books of registration of receipts and expenditures of cash orders, which should not be kept by the cashiers of the enterprise. As a result of this check, unpaid amounts are identified. Non-receipt of money at the cash register is associated with the writing off of received amounts directly to expenses or concealment of incoming transactions.

The correctness of writing off money as an expense

Cash transactions for writing off money as expenses are verified against documents attached to cash reports.

First of all, you need to know that cash is issued from the company's cash desk only on account of cash orders or other properly executed documents (pay slips, applications for the issuance of money, invoices, etc.).

Documents for the issuance of money must be signed by the head of the enterprise and the chief accountant or persons authorized by them.

Cash transactions for writing off money as expenses are studied using documents attached to cash reports for the entire period subject to verification.

During the audit, the following forms of accounting documentation for cash transactions are used:

KO-1 - cash receipt order;

KO-2 - cash order;

KO-3 - journal for recording receipts and expenditures;

KO-4 - cash book;

KO-5 - book of accounting of money accepted and issued by the cashier;

General ledger, balance sheets for the relevant dates, etc.

It is necessary to pay attention to the execution of cash documents:

Is there a manager’s signature authorizing the release of money from the cash register;

Is there a receipt from the recipient on each document;

Are cash documents redeemable (receipts with a “received” stamp and expenses with a “paid” stamp indicating the date);

Do you have a power of attorney to receive money from other organizations?

During the verification process, it is extremely important to ensure the documentary validity of the entries in the book, which must be confirmed by correctly executed receipt and expenditure orders or documents replacing them. The accounting department is required to record the latter in the order register, which is not always done. The absence of such a journal creates the opportunity for abuse by destroying cash orders. However, unaccounted money arises.

The most common and dangerous form of abuse is repeated debiting of cash amounts using the same documents. In order to identify this, it is extremely important to carefully check the completeness of the attachments to cash reports, and the attached documents themselves (statements, orders) - for the presence of erasures, corrections, etc. You can selectively check whether you received individual employee the amount actually indicated in the statement.

The auditor must carefully check the organization's compliance with the procedure for conducting cash transactions in accordance with regulatory documents.

The auditor must verify the following:

The clientele is served by one or several cashiers;

Does the cashier work only in the company being inspected or combines his duties with others;

Does the cashier have an obligation to bear full financial responsibility and is he familiar with the rules for conducting cash transactions;

Is there a receipt for this?

Unfortunately, not all organizations have isolated cash registers; some do not have alarm systems. Cash and other monetary documents must be stored in a fireproof cabinet. Representatives of the company must be present in the room for clients to count money.

It is extremely important for auditors to check whether surprise checks of the cash register were carried out, whether cash documents were submitted daily to the accounting department by the cashier and whether there is a receipt on them from the chief accountant or his deputy, whether there were cases of the manager or chief accountant signing blank checks and issuing them to the cashier for independent filling when receiving money from the bank.

Attention is drawn to the entries in the cash book, which must be numbered, laced and sealed with a wax seal, and all sheets must be certified by the signatures of the manager and chief accountant.

It should be borne in mind that there should be no inaccuracies or errors in cash register work. Even a minor miscalculation at the cash register brings, in addition to material losses, moral damage to those who made them. Unfortunately, auditors reveal numerous violations in cash register work: storage of money in faulty cabinets that are not sealed at the end of the work, lack of burglar alarm, duplicates of safe keys, all kinds of erasures in cash books. Facts were revealed when persons in family relationships were allowed to work with valuables at enterprises.

The audit of cash transactions provides for control of:

1) abuses (inclusion of dummies in the statements, inflating the total amounts to be paid, etc.) regarding wages, especially deposited wages and when issuing accountable amounts;

2) use of money received from the bank for salaries, business trips and business needs for other purposes than the intended purpose and their compliance with the balance of the limit established by the bank;

3) timely delivery to the bank of the balance of funds for unpaid wages, proceeds from the sale of material assets in cash, vouchers, and other cash receipts;

4) issuing cash to unauthorized persons without powers of attorney. If such factors exist, the auditor must clarify their reasons, establish by whose order they were issued and whether abuses are hidden behind them;

5) signatures in cash accounting documents, whether there are evidence of signatures by only one manager or chief accountant;

6) blank checks with the signatures of the manager and chief accountant and issuing them to the cashier for self-filling;

7) for the storage of cash check books, which must be kept in the safe of the chief accountant;

8) the presence and authenticity of signatures of officials and recipients of money on cash orders and other monetary documents;

9) the legality of payments of funds made from the cash desk that are written off as expenses without subsequent submission of reports on these transactions;

10) it is extremely important for the auditor to selectively control the totals of the pages of the cash book and the transfer of amounts of cash balances from one page to another;

11) the auditor compares the balance sheet data for the Cash Account account with the general ledger, order journals and the cash book;

12) for the correct correspondence of accounts according to cash documents;

13) for the timeliness of depositing unpaid amounts.

14) the results of the cash register audit are documented in an act.

Checking cash transactions - concept and types. Classification and features of the category "Checking cash transactions" 2017, 2018.

Since January 1, 2012, the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation on October 12, 2011 No. 373-P, have been in force. Now the functions of checking compliance with cash discipline by organizations and individual entrepreneurs have been transferred to the tax authorities. Two new administrative regulations of the Federal Tax Service came into force in February 2012: on checking cash register equipment (CCT) and on checking cash discipline.

If the first administrative regulation is of interest to those who use cash register systems, the second one affects the interests of all taxpayers making cash payments or payments using payment cards. Let us consider in detail how the tax authorities will conduct cash discipline audits.

New administrative regulations of the Federal Tax Service

According to Art. 7 Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards” (hereinafter - Federal Law No.54-FZ) control over the use of cash register systems is carried out by tax authorities. On February 5, 2012, the Administrative Regulations for the execution by the Federal Tax Service of the state function of monitoring and supervising compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use, approved 132n. The subject of state control in this case is compliance by individual entrepreneurs and organizations, with the exception of credit institutions, with the requirements for cash register systems, the procedure and conditions for its registration and application. Those taxpayers who work with cash register systems are already familiar with the tax inspection departments in which they registered their cash register equipment. This type inspections have been carried out quite a long time and regularly, so let’s move on to a new type for the tax authorities - checking the completeness of revenue accounting.

On February 19, 2012, the Administrative Regulations for the execution by the Federal Tax Service of the state function of exercising control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs(Further - Administrative regulations), approved By Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No.133n.

Tax authorities have the right to exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs on the basis clause 1 art. 7 Federal Law No.54-FZ And clause 1 art. 7 of the Law of the Russian Federation of March 21, 1991 No.943-1 “On the tax authorities of the Russian Federation”.

Let us recall that until 2012, issues of checking cash discipline and cash balance limits were the prerogative of the bank in which the taxpayer’s current account was opened. Such checks were carried out regularly - once every two years, without causing any particular concern to the bank's clients.

Checking cash discipline: how and what will be checked?

The subject of state control is to establish the completeness of accounting for cash proceeds in organizations and individual entrepreneurs.

Note:

For the purposes of this inspection, the inspected objects (persons in respect of whom control (supervision) measures are carried out) include organizations (except for credit institutions) and individual entrepreneurs carrying out cash payments and (or) payments using payment cards or their authorized representatives.

The timing and sequence of administrative procedures in the implementation of control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs, as well as the procedure for interaction of territorial inspectorates of the Federal Tax Service with organizations and individual entrepreneurs in the performance of state functions are established Administrative regulations.

Thus, now cash discipline checks will be carried out by tax inspectorates where taxpayers - organizations and individual entrepreneurs - are registered.

Regulatory framework for the implementation of state functions

The execution of the state function in question is regulated by:

Code of Administrative Offenses of the Russian Federation;

Law of the Russian Federation dated March 21, 1991 No. 943-1 “On the tax authorities of the Russian Federation”;

Federal law No. 54-FZ;

Federal Law No. 103-FZ dated June 3, 2009 “On the activities of accepting payments from individuals carried out by payment agents”;

Decree of the Government of the Russian Federation of September 30, 2004 No. 506 “On approval of the Regulations on the Federal Tax Service”;

Decree of the Government of the Russian Federation dated July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs”;

Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment”;

By order of the Federal Tax Service of the Russian Federation dated 02.08. 2005 No. SAE-3-06/354@ “On approval of the List of officials of the tax authorities of the Russian Federation authorized to draw up protocols on administrative offenses”;

By Order of the Ministry of Finance of the Russian Federation dated August 9, 2005 No. 101n “On approval of regulations on territorial bodies of the Federal tax service»;

Order of the Ministry of Industry and Energy of the Russian Federation dated September 05, 2007 No. 351 “On approval of a sample brand seal for cash register equipment”;

Order of the Ministry of Industry and Energy of the Russian Federation dated September 5, 2007 No. 352 “On approval of a sample identification sign for cash register equipment”;

By Order of the Ministry of Finance of the Russian Federation dated December 18, 2007 No. 135n “On approval of a sample of the “Service” sign;

By Order of the Ministry of Finance of the Russian Federation dated December 18, 2007 No. 136n “On approval of a sample of the “State Register” mark;

Order of the Federal Tax Service of the Russian Federation dated 04/09/2008 No. MM-3-2/152@ “On approval of application forms for registration of cash register equipment, cash register equipment accounting books and cash register equipment registration cards.”

Rights and obligations of tax officials

Inspectors have the right:

Have unhindered access to the cash register of the inspected object, stored used control tapes, fiscal memory drives and software and hardware that provide uncorrected registration and non-volatile long-term storage of information in the cash register, and automated systems that generate strict reporting forms (SRF) and documents on these forms, equivalent to cash receipts;

Request for verification documentation from the inspected object related to the use of cash registers and cash accounting;

Conduct a check of the cash register and the actual availability of BSO;

Receive information about BSO generated by automated systems, filling out forms and issuing documents equivalent to cash receipts by an automated system (information from automated systems about documents issued);

Receive the necessary explanations, certificates and information on issues arising during the performance of public functions;

Receive cash register passwords necessary for taking reports of fiscal memory and control tape readings;

Interact with the internal affairs bodies of the Russian Federation;

Bring to administrative responsibility the objects of control in the cases and in the manner established by the Code of Administrative Offenses of the Russian Federation.

But representatives of the Federal Tax Service have only one duty - to comply with the provisions when performing Administrative regulations.

Rights and obligations of inspected persons

Inspected persons have the following rights:

Be directly present during the inspection, provide explanations on issues related to the subject of the inspection;

Receive from inspectors information that relates to the subject of the inspection and the provision of which is provided Administrative regulations;

Familiarize yourself with the results of the audit and indicate in the audit report your familiarization with the results of the audit, agreement or disagreement with them, as well as the actions (inaction) of tax authority specialists;

Appeal against actions (inaction) of inspectors that entailed a violation of the rights of the inspected object during the inspection, in pre-trial (extrajudicial) and (or) judicial proceedings in accordance with the legislation of the Russian Federation.

Those being inspected are required to:

Provide controllers with unimpeded access to cash registers and documentation related to the acquisition and registration, commissioning and use of cash registers, and automated systems that generate BSO and documents on these forms, equivalent to cash receipts;

Provide information about BSO generated by automated systems, filling out forms and issuing documents equivalent to cash receipts by an automated system (information from automated systems about documents issued);

Provide the necessary explanations, references and information on issues arising during the inspection;

Provide information to the inspectorate upon request in the manner prescribed by federal laws.

Check procedure

The scheme for checking the completeness of cash revenue accounting is as follows:

Presentation of an order to the inspected object to perform a state function;

Review by inspectors necessary documents;

Checking the completeness of cash revenue accounting;

Registration of inspection results.

Let us note that the result of the execution of this state function is the drawing up of an act of verification of the completeness of the accounting of cash proceeds, and if an offense is detected, the initiation of proceedings for an administrative offense in accordance with the Code of Administrative Offenses of the Russian Federation.

Start of verification. The basis for starting an audit is the decision of the head (deputy head) of the tax inspectorate to conduct an audit of the completeness of accounting for the proceeds of funds from the inspected object. Inspectors present the inspected object with an order and official identification. This fact is recorded by the signature of the inspected object, indicating the position and date of presentation in the order. In case of absence or evasion of the inspected object from familiarization and recording the fact of presentation of the order, the inspectors make a note in the order.

Review of documents. Now begins the actual review of documents related to the acquisition and registration, commissioning and use of cash register devices.

If the inspected entity provides services to the population and carries out cash payments and (or) payments using payment cards without the use of cash registers, subject to the issuance of a document issued on the BSO, equivalent to a cash receipt, documents related to production, acceptance, and accounting are considered , storage, issuance, inventory and destruction of BSO.

If the formation of a document issued on the BSO, equivalent to a cash receipt, is carried out using automated system, the inspectors are provided with information from automated systems about issued documents.

If the inspected entity, which is the payer of UTII, when carrying out types entrepreneurial activity, installed clause 2 art. 346.26 Tax Code of the Russian Federation, carries out cash payments and (or) settlements using payment cards without the use of cash register systems, subject to the issuance, at the request of the buyer (client), of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service)), controllers are presented with documents related to the issuance of sales receipts, receipts or other documents confirming the receipt of funds for the relevant product (work, service).

What other documents may the inspectors require? As stated in Administrative regulations, depending depending on the period under review and the specifics of cash payments The following documents are considered:

Cashier-operator's journal;

Act on the return of funds to buyers (clients) for unused cash receipts;

Logbook for recording the readings of summing cash and control counters of cash register systems operating without a cashier-operator;

Printouts of reports from the fiscal memory of cash registers and used fiscal memory drives;

CCT control tapes on paper and (or) printouts of the control tape made on electronic media;

Receipt and expense cash orders;

Journal of registration of incoming and outgoing cash documents;

Expense reports;

Cash book;

Certificate-report of the cashier-operator;

Information about the readings of cash register counters and the organization’s revenue;

BSO, copies of BSO, document spines;

Information from the automated system about issued documents;

BSO acceptance certificate;

BSO accounting book;

Act on write-off of BSO;

Book of accounting of income and expenses and business transactions of an individual entrepreneur;

Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified tax system;

Income book for individual entrepreneurs using the simplified tax system based on a patent;

Book of accounting of income and expenses of individual entrepreneurs using the Unified Agricultural Tax;

An administrative document on the established cash balance limit;

Other primary accounting documents and accounting registers that are necessary for inspectors to perform state functions.

Looking at the list of documents that inspectors may request, I would like to note that it is extensive and open. This means that representatives of the Federal Tax Service can check other documents not included in this list, but interested the inspectors. Of course, in Administrative regulations it is said that inspectors do not have the right to demand documents and information that are not related to the subject of the inspection, but the inspectors themselves will also draw the line between what is related to the subject of inspection and what is not.

If we recall checks of cash discipline by banks, then documents for the last quarter were presented and only those that related directly to cash transactions: cash book, cashier reports, cash balance limit, advance reports. Banks did not check cash registers at all; this was initially the prerogative of the tax authorities; banks also did not study accounting registers.

IN Administrative regulations nothing is said about the form in which documents will be required for verification. If we draw a parallel with tax audits, there is a specific procedure for requesting documents: issuing a requirement to submit documents, the procedure for their submission, deadlines and responsibility for failure to submit. Please note that these audits are carried out by tax authorities outside the framework of tax legislation, and the procedure for conducting them is established Administrative regulations.

In the case under consideration, the person being inspected is presented only with an order to conduct an inspection. It can be assumed that the inspectors will request documents orally, but then how will they confirm the fact of the request? At the same time, in Administrative regulations said: the fact of receipt or non-receipt of the requested documents is recorded in the inspection report.

Note:

The documents required for verification are presented by the inspected entity in the form of originals or duly certified copies. Inspectors do not have the right to require notarization of copies of submitted documents.

Checking the completeness of cash revenue accounting. After completing the review of the necessary documents, the administrative procedure begins to verify the completeness of accounting for cash proceeds. During the audit, financial and business transactions performed by the audited entity during the audited period are examined. Control actions for actual study are carried out through inspection, inventory, observation, recount, and examination. They can be carried out either in a continuous or selective manner.

At this stage, inspectors receive from the inspected object the necessary written explanations, certificates and information on issues arising during the inspection, documents and their certified copies necessary for carrying out control actions. If necessary, in cases requiring the use of scientific, technical or other special knowledge, experts (expert organizations) are invited to participate in the inspection.

In this case, it is mandatory to check the cash in the cash register cash drawer by withdrawing the balance (recounting) of the cash, taking into account the funds given to the cashier before the start of the work shift as a small change, about which a cash verification report is drawn up, located in the cash drawer of the cash register, in two copies.

Before the start of this stage, the cashier gives a receipt about the absence or presence of personal money in the cash register cash drawer, the presentation of all receipts, cash receipt orders for deposited revenue, certificates-reports of the cashier-operator, information about the readings of cash register counters and revenue, acts on the return of money to customers (customers) for unused (returned) cash receipts for the day of inspection. The receipt is drawn up in the act of checking the cash in the cash register cash drawer.

For each discrepancy, the person being verified provides written explanations.

Before issuing fiscal reports and shift cash register reports, the serial numbers of these machines, as well as their registration numbers and tax identification number, are checked with the data entered in the cash register registration card. On the control tape, the presence of all serial numbers of cash receipts is checked, the numbers and amounts of cash receipts printed on the control tape are checked with the numbers and amounts of available cash receipts (if any).

Based on the fiscal report of the cash register and the journal of the cashier-operator, acts on the return of money to buyers (clients) for unused cash receipts, cash receipts, the number of return facts, as well as the amount of money returned to buyers (clients) for unused cash receipts are checked.

In case of discrepancies between actual and accounting data, the reasons are clarified, detailed explanations are taken and conclusions are drawn about the completeness of accounting for the cash proceeds of the inspected object, as well as about the use (non-use) of cash registers, BSO and other possible reasons existing shortage (presence of surplus).

When making cash payments and (or) settlements using payment cards without the use of cash registers in the case of providing services to the population, subject to the issuance of a BSO, the actual presence of a BSO is checked, based on the results of which a corresponding act is drawn up in two copies. Checking the actual availability of strict reporting document forms is carried out according to their types, taking into account the starting and ending numbers of certain document forms.

When checking at inspected objects that use BSO, the number of used forms for the period under inspection is determined on the basis of the book of registration of document forms, BSO acceptance certificates and BSO inventory acts for comparison with the actual number of copies of used BSO (document spines) stored by the inspected object. The amount of cash revenue reflected in the accounting of the inspected object is compared with the amounts reflected in the copies of the used BSO (document spines) stored by the inspected object.

If the inspected object, which is a payer of UTII, when carrying out types of business activities established clause 2 art. 346.26 Tax Code of the Russian Federation, makes cash payments and (or) payments using payment cards without using cash registers, subject to the issuance, at the request of the buyer (client), of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service)), the availability of sales receipts, receipts or other documents confirming the receipt of funds for the relevant product (work, service) is checked.

The result of this administrative procedure is the establishment (identification, recording) of facts of incomplete or complete accounting of cash proceeds, which are recorded in the inspection report.

Registration of the results of the execution of state functions. Based on the results of the audit, an act is drawn up in two copies, which is signed by the tax authorities and the audited object.

The inspection report must be issued on paper, written in Russian and have continuous page numbering. Blots, erasures and other corrections are not allowed in the inspection report, with the exception of corrections agreed upon and certified by the signatures of representatives of both parties.

The inspection report must indicate documented facts of violations identified during the inspection, or a record of the absence of such. The description of the violations must indicate the provisions of the regulatory legal acts that were violated. The act also records written explanations (comments, objections) received from the inspected object regarding violations (if any).

If the inspected object evades signing the act, this fact is reflected in the inspection report, which is sent by registered mail to the location or place of residence of the inspected object.

If facts of violations of the legislation of the Russian Federation are revealed, representatives of the tax authorities initiate and carry out proceedings on the case of an administrative offense in the manner established by the Code of Administrative Offenses of the Russian Federation.

Timing of the inspection

Administrative regulations sets maximum terms for each administrative procedure of the audit in question. Let's list them in the table.

Administrative procedure	Time limit for completing the administrative procedure
Establishment of the deadline for the performance of a state function in relation to the inspected object in each specific case by the head (deputy head) of the tax inspectorate	Cannot exceed 20 working days from the date of presentation of the order to the inspected object
Presentation of an order to the inspected object to perform a state function	Cannot exceed two working days from the date of presentation of the order to the inspected object
Review by inspectors of documents necessary for the performance of government functions	Cannot exceed 28 calendar days from the moment the order is presented to the inspected object
Checking the completeness of cash revenue accounting	Cannot exceed 30 calendar days from the date of presentation of the order to the inspected object
Registration of inspection results, drawing up an inspection report	Cannot exceed 30 calendar days and is calculated from the moment the order is presented to the inspected object
An appeal (complaint) received by the Federal Tax Service, department or official in accordance with their competence from the person being inspected	Reviewed within 30 days from the date of registration. In exceptional cases, the head, deputy head of the Federal Tax Service, department extends the period for consideration of the appeal (complaint) by no more than 30 days, notifying the inspected entity that sent the appeal (complaint) about this.

Pre-trial (out-of-court) procedure for appealing decisions and actions (inaction) of the Federal Tax Service

As we have already noted, the objects being inspected have the right to appeal the actions (inaction) of an official of the Federal Tax Service, as well as the decisions they make in a pre-trial (out-of-court) manner.

Inspected objects have the right to make an appeal (complaint) orally or send a written appeal (complaint) by mail, including in the form electronic document to the official website of the Federal Tax Service, departments on the Internet and report violations of your rights and legitimate interests, illegal decisions, actions (inaction) of tax inspectorate specialists, violations of regulations Administrative regulations, inappropriate behavior or violation work ethics. If necessary, in support of its arguments, the inspected entity attaches documents and materials or copies thereof to the appeal (complaint).

In conclusion, I would like to note that control and supervision of the completeness of accounting for cash proceeds in organizations and individual entrepreneurs in the form in which it is registered Administrative regulations, differs significantly from the usual checks by banks of compliance with cash discipline. This difference lies in the fact that in addition to direct compliance with cash discipline in the usual sense, cash register and financial accounting records and the completeness of revenue accounting are checked. In addition, the registers of both accounting and tax accounting are examined.

Separately, the question arises about the frequency of the inspections under consideration. If before 2012, cash discipline inspections were carried out by banks regularly once every two years, how often will the Federal Tax Service conduct such inspections?

And one more equally important question, about which nothing is said in Administrative regulations: what period will be covered by the inspections? According to Art. 4.5 Code of Administrative Offenses of the Russian Federation a decision in a case of an administrative offense cannot be made after two months from the date of commission of the administrative offense. It can be assumed that the tax authorities, when checking the completeness of accounting for cash proceeds, will limit themselves to two months for the purpose of bringing to responsibility under the Code of Administrative Offenses of the Russian Federation. But it seems more likely that the audit will cover a longer period - three years preceding the year of the audit. It is this period that can be checked as part of an on-site tax audit ( clause 4 art. 89 Tax Code of the Russian Federation). If there are violations, the inspectors will be held accountable under the Code of Administrative Offenses of the Russian Federation, and data on violations that resulted in an understatement of the tax base will be information for analytical work and preparation of an on-site tax audit. While this question remains open, we will get the answer as soon as the checks begin.

Electricity consumption without a contract: how to avoid negative legal consequences. Organizer: Higher School of State Audit, Moscow State University

The main changes in cash discipline are related to the transition to online cash registers. As a consequence of this, it became possible not to use some cash documents.

Since July 1, 2017, many businessmen have been using cash register systems with an Internet connection and entering into a maintenance agreement with a fiscal data operator, who will transmit information about payments to the tax authorities in in electronic format. They were also joined by those whose use of cash registers was postponed until July 1, 2019.

Maintaining cash discipline in 2019

Cash discipline in 2019 is a set of rules for working with the cash register for organizations and individual entrepreneurs. This applies to spending cash proceeds, storing cash and working with cash register systems.

Organizations set the allowable amount of cash at the end of the working day on their own, the rest is handed over to the bank.

Maintaining cash discipline in 2019 for small businesses and individual entrepreneurs means that they keep as much cash in the cash register as necessary. The amount is set in the cash limit order, otherwise the balance limit is 0. The limit can be exceeded on paydays, weekends and holidays. The limit for cash payments between organizations or individual entrepreneurs is 100 thousand rubles, with individuals there are no restrictions. Corrections can be made to paper documents (except PKO and RKO), electronic documents are signed with electronic signatures, but they cannot be corrected.

Organizations and individual entrepreneurs are prohibited from spending cash (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013), exceptions are provided for:

• employee benefits;
• issuing money for accountable persons;
• payment for goods, works, services;
• returns to customers.

It is not prohibited to spend cash received from a bank account for other purposes.

An individual entrepreneur can spend cash proceeds for personal needs.

Changes in cash discipline

Federal Law No. 290-FZ of July 3, 2016 introduced serious changes to the rules for the use of cash registers, the main one of which is the transition to the use of online cash registers that transmit information about settlements using cash and electronic means payment through the fiscal data operator to the tax authorities in electronic form. Information is transmitted at the time of calculation.

Cash discipline with online checkouts is also changing. According to the Ministry of Finance, expressed in Letter No. 03-01-15/37692 dated June 16, 2017, after the introduction of online cash registers in organizations, the use of the cashier-operator’s journal (Form No. KM-4) and the cashier-operator’s certificate-report (Form No. KM -6) is optional.

In addition, by Directive of the Bank of Russia No. 4416-U dated June 19, 2017, changes were made to the procedure for conducting cash transactions: in order to issue money on account, full repayment of the debt on the previously received amount is no longer required. In addition, you can not take an application from the accountable, but formalize the issuance with an administrative document - for example, an order from the manager.

Responsibility for violations of the rules for working with cash register systems

Penalties for violation of cash discipline in 2019 regulate Code of Administrative Offenses. For violation of cash discipline in 2019, a fine is assigned based on the severity of the violation.

For cash payments and accumulation in the cash register in excess established sizes (Art. 15.1) fine for officials - from 4,000 to 5,000 rubles, for legal entities - from 40,000 to 50,000 rubles.

For failure to comply with the rules for working with cash registers ( Article 14.5):

• for non-use of cash registers, a fine for officials is from 1/4 to 1/2 of the settlement amount, but not less than 10,000 rubles; for legal entities and individual entrepreneurs - from 3/4 to one size of the settlement amount, but not less than 30,000 rubles;
• behind systematic violation law - disqualification for officials from 1 to 2 years; for legal entities and individual entrepreneurs - suspension for up to 90 days;
• for the use of cash registers that do not meet the requirements and failure to provide information and documents at the request of tax authorities - a warning or a fine for officials from 1,500 to 3,000 rubles; for legal entities and individual entrepreneurs - a warning or a fine from 5,000 to 10,000 rubles;
• for failure to send a paper or electronic check to the client upon his request - a warning or a fine for officials of 2000 rubles. For legal entities and individual entrepreneurs - a warning or an administrative fine of 10,000 rubles.

Checking cash discipline by tax authorities in 2019 is carried out without restrictions.

The Federal Tax Service draws up an inspection plan, but the document is designed only for internal use. As a rule, this happens no more than once a year or when there is a complaint.

An audit will also be carried out if the company has previously violated cash handling discipline or is operating at a loss.

If a company makes cash payments, it must clearly know what cash discipline is. The procedure for cash discipline and the rules for conducting cash transactions are strictly defined by Russian legislation.

In this article you will read:

• What is cash discipline in an enterprise?
• For whom is compliance with cash discipline mandatory?
• What are the basic rules for maintaining cash discipline?
• How is cash discipline controlled?
• How is cash discipline checked at an enterprise?
• What liability is provided for violation of cash discipline?

All organizations and individual entrepreneurs are required to follow legal standards. If cash discipline is not followed, the perpetrators are held accountable.

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What does cash discipline mean in an enterprise?

Those who didn't lead trading activities, it is often believed that a cash register and a cash register are identical concepts to each other. But that's not true. To better understand the difference between them, let's define both terms.

Cash register (KKM) refers to the special equipment necessary to receive money from clients and customers. There can be an unlimited number of cash registers in one organization. Everything is determined by how many devices are needed to conveniently serve customers. Separate reporting documentation must be drawn up for each cash register.

U cash registers company (operating cash desk) has a different purpose. It is necessary for all cash transactions, such as accepting, giving or storing money. It is to the operating cash desk that proceeds received by any means are sent. This also applies to funds received through a cash register.

From the operating cash desk, the enterprise takes funds for current expenses necessary for its normal functioning. From here they extract money, which is subsequently transferred to the collector. The collector receives the funds and takes them to the bank. Some organizations allocate separate premises for operating cash desks. Other companies place them in safes or metal cabinets, while others even organize cash registers in ordinary desk drawers.

Cash discipline of an organization implies clear documentary support and accurate accounting of all cash transactions. Therefore, all transactions with money must be documented. In other words, cash discipline is all the requirements and regulations in aggregate regarding the manipulations of receiving, storing and issuing financial resources from the operating cash desk. A businessman should rely on them in his work.

Cash discipline is a process within which certain conditions must be observed.

1. Correctly draw up cash documents that accurately reflect all movements of funds from the operating cash desk.
2. Control the limit of money in the cash register; upon completion of the organization’s work, no amount exceeding the established maximum should remain in the operating cash desk.
3. Control the distribution of finances to the employees of the enterprise - accountable persons.
4. Regulate settlement transactions carried out between business entities; each agreement should not exceed 100 thousand rubles.

For whom is cash discipline mandatory?

Cash discipline is an indispensable condition for every enterprise. It does not matter what taxation system the company operates under and whether it has a cash register (cash register). There is only one rule, according to which a company may not have a cash register and use SSR (strict reporting forms). But registration of funds that pass through the cash register is a mandatory procedure. Thanks to the regulatory and legal acts that have come into force, on the basis of which individual entrepreneurs must work, maintaining cash discipline has become much easier. From 06/01/2015, according to the new rules, entrepreneurs do not necessarily have to prepare cash documents.

Today, entrepreneurs mainly must maintain financial documentation directly related to the payment of wages to employees who are registered under an employment contract. Such documentation includes:

• payroll statements;
• pay slips.

At first glance, thanks to innovations, the business industry should develop more rapidly and successfully. There are no longer strict requirements for the preparation of financial reports, which has significantly simplified the process. In addition, individual entrepreneurs do not need to set a cash balance limit if the total number of employees in the company does not exceed 100 people and the amount of annual revenue is 800 million rubles. But, despite the relaxation and simplification of the rules for preparing financial documents, the number of fines for improper management of cash discipline did not decrease in 2017, but, on the contrary, increased.

Not all forms of business can operate under simplified cash discipline. That is why every entrepreneur should know how to run a cash register. Let's assume that there is no need to prepare cash documents in the organization. But if cash discipline is observed, accounting will become easier. If the business moves to a higher level, there will be no need to radically change the processes for documenting financial transactions.

What regulatory documents regulate cash discipline in 2017?

Exist certain rules to maintain cash discipline. They are reflected in a number of documents, including:

1. Directive of the Bank of the Russian Federation dated March 11, 2014 No. 3210-U, establishing the rules for conducting cash transactions for legal entities and individual entrepreneurs;
2. Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, containing the conditions for cash payments;
3. Law of the Russian Federation of May 22, 2003 No. 54-FZ, establishing the rules for the use of cash register systems;
4. Law of the Russian Federation dated July 3, 2016 No. 290-FZ, or the Law on Online Cash Registers, which significantly changed the rules of Law No. 54-FZ; The main stages of implementation of these laws will occur in 2017-2018.

The latest Law has changed significantly. The main difference was the transition to using online cash registers. Such cash desks transmit information about cash and electronic payments through the fiscal data operator to the tax authorities in electronic format. Information is received at the time of calculation.

There have been some changes in cash discipline regarding online cash registers. The Ministry of Finance in Letter No. 03-01-15/37692 dated June 16, 2017 noted that after the introduction of an online cash register in a company, keep a journal of the cashier-operator (Form No. KM-4) and draw up a certificate-report of the cashier-operator (Form No. KM-6) optional.

It should be noted that cash discipline from 07/01/2017 required most companies switch to new online cash registers. Enterprises are responsible for the use of old cash registers. For failure to use a cash register, an entrepreneur or company will be fined from 75% to 100% of the settlement amount, but not less than 30 thousand rubles. (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). Also, a company or individual entrepreneur may be fined if they use cash register equipment (CCT) that does not meet legal requirements. The amount of the fine in this case is from 5 to 10 thousand rubles. (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Also, based on the Directive of the Bank of the Russian Federation dated June 19, 2017 No. 4416-U, the scheme for conducting cash transactions has changed. IN this moment To issue accountable funds, you do not need to fully repay the debt for the amount received previously. In addition, the accountable person may not write a statement. Registration of issuance is carried out on the basis of administrative documentation (for example, an order from management).

What are the features of cash discipline for individual entrepreneurs and LLCs?

Let us look in more detail at what cash discipline is for LLCs and individual entrepreneurs.

1. Features of IP.

Many businessmen have no idea about proper cash management in accordance with legal regulations. If an entrepreneur decides to use simplified discipline, he issues an appropriate order. Without it, you cannot refuse to keep cash documents in full.

In accordance with Decree No. 3210-U, individual entrepreneurs can:

• refuse to draw up a PQR when accepting cash; cash register statements, BSO, checks, etc. will serve as supporting documents;
• do not use cash settlement services when transferring finances: the basis for issuing salaries is the payroll;
• do not use a cash book (all transactions related to the activities of an individual entrepreneur, including the receipt and issuance of money, are entered in the book of income and expenses (KUDiR); money that a businessman takes from the cash register for personal purposes is not recorded in the book of income and expenses) .

Please note that cash may not be spent on all purposes of an individual entrepreneur. For example, you cannot spend them on paying loans or conducting transactions with securities, issue loans, etc. The Decree provides a complete list of restrictions. For such expenses it is better to use by bank card, registered to an individual. Besides, required amount funds can be deposited into a current account and then withdrawn to be used for these purposes.

2. Features of LLC.

Changes in discipline only allow LLCs not to comply with balance limits. In all other matters, LLCs must follow the rules established for legal entities.

The limit, or carryover balance, is the permissible maximum amount of cash that can be left in the cash register every day at the end of the company's work. It is better to hand over funds in excess of the norm to the bank. The only exceptions are weekends. holidays and the days on which salaries are paid, if funds were received at that time.

Previously, LLCs were subject to a mandatory fixation of the cash balance limit. If a small business entity did not define it, the tax authorities set a limit of 0 rubles. All funds in account balance 50 that were detected above the norm during inspections were regarded as a violation.

From June 1, 2014, all LLCs with no more than 100 employees and revenue of no more than 800 million rubles annually are allowed not to approve the limit. The current balance limit will be cancelled. The manager draws up a special order, the requirements for which are reflected in Decree No. 3210-U. If the company maintains accounting, the decision is reflected in the accounting policy. If the company does not do this, exceeding the established limits is regarded as an administrative violation of cash discipline in 2017. For such a violation, a fine is imposed on the company.

What documents are required to be kept by cash discipline?

In accordance with the legislation of the Russian Federation, all actions related in one way or another to the operating cash desk can only be carried out by the cashier. It may also be another employee of the enterprise vested with appropriate authority. In the absence of such an employee in the company, this is handled directly by the entrepreneur.

If the company has not one, but several cash registers, a senior cashier is appointed. The documents are prepared either by the chief accountant or another employee responsible for this. The cashier, the administrator, and the entrepreneur himself can maintain documentation. But this requires a certain agreement, according to which a specific employee is entrusted with accounting.

To register a cash register, you will need certain documents.

1. Receipt cash order. It is always filled out when money arrives at the operating cash desk. If cash transactions are confirmed by the issuance of cash receipts or reporting forms, a document is created that takes into account the entire amount of cash received during the working period.

2. Account cash warrant. The document is filled out after the money is issued from the organization’s cash desk. If the company issued funds to an employee so that he could buy materials necessary for the work process, then after the responsible person receives an order from him, he should make sure that the document bears the signature of the chief accountant or manager. The employee's passport is also checked.

3. Cash book. When preparing a cash book, you should adhere to the KO4 format. The document reflects all information on incoming and outgoing cash orders. At the end of the working day, the cashier compares the information in the book with the information in the cash documentation and makes sure that they match. Next, the remaining funds in the cash register are withdrawn. If no cash transactions were carried out during the day, no data is entered into the book. At the same time, the lack of information in it is not a violation of cash discipline.

4. Account book. It is only needed if the company has more than one cashier. Each transaction of cash transfer from a cashier to a senior cashier and vice versa is recorded in the ledger. When receiving money, employees sign the book, thereby confirming receipt and transfer of funds.

5. Payroll and payroll. Drawing up a document is mandatory only when issuing scholarships, salaries, bonuses, etc. to employees.

Documents can be submitted not only in paper, but also in electronic format. If a paper format is chosen, certain rules are followed when compiling. The document can be written by hand or printed on a computer. The main condition is the presence of the signature of the responsible person on it.

Electronic documents are compiled on a computer, but they are approved with an electronic signature to prevent unauthorized access. Note that the books of accounting forms, reports and journals of the operational cashier have nothing in common with cash documents.

Maintaining cash discipline according to strict rules

Cash discipline is important for any organization. Thanks to the correct maintenance of cash documentation, you can avoid many errors and fines. Below we present the main requirements for the formation of cash register papers.

1. Preparation of primary documents.

All cash transactions related to the acceptance, issuance, and storage of financial resources must be carried out by the cashier, that is, an authorized person. If the company does not have such a position, an individual entrepreneur has the right to do this himself or transfer these functions to an accountant conducting financial and economic activities. One way or another, a responsible employee is appointed. Cash discipline implies maintaining mandatory documentation previously listed in the article.

2. Setting a limit on the cash balance.

If the funds remaining in the cash register at the end of the work process exceed the limit, we are talking about a violation of cash discipline. There is a concept of the so-called carryover balance (or limit). This is a certain amount that the balance in the cash register at the end of the working day cannot exceed. All funds above the maximum are transferred to the bank. Exceeding the carryover balance is permissible only in cases where it is a day off, a holiday, or if wages, bonuses and accruals were paid on that day.

Setting a limit is a must. If the organization does not do this, the amount of the carry-over balance is automatically set to zero. Accordingly, each receipt of cash is regarded as a violation of cash discipline in 2017, that is, exceeding the limit. Because of such actions, a fine is imposed on the entire company or entrepreneur - cash discipline in such cases is considered violated. In 2014, Russia established the scheme by which the cash balance limit should be calculated. Below are two methods that businessmen can use when making payments.

Option 1.

The calculations are based on the sum of all funds previously received at the cash desk. When calculating, use the formula:

L=V/P*NS,

L here is valid value carryover balance; B - the amount of material resources received by the cash registers after the sale of products, work or provision of services during the reporting period. If the company was created not so long ago and has not yet managed to earn anything, the amount that is planned to be received in the future is taken as the basis. P in this case is the period selected for calculation. This is, for example, a shift, a week or a calendar month. Everything is determined by the period during which the company receives more funds. The reporting period can be even one day, but the period cannot exceed three months. NS is the period of time separating the day of receipt of funds and the day of their transfer to the bank. This period cannot last longer than a week. If there is no banking institution in the locality, a period of two weeks is acceptable. In this case, the coefficient is five. To determine the indicator, you should take into account where the enterprise is located, what its organizational structure and specific activities are, as well as the operating schedule of the outlet.

Option 2.

The basis of calculations is the amount issued from the cash registers. This method can be used by individual entrepreneurs and organizations that do not receive funds in cash, but at the same time are forced to withdraw a certain amount from the bank from time to time. Suppose they have to purchase materials or pay for supplies of raw materials. In this case, the formula is used to calculate the transition balance:

L=R/P*Np,

A here is the sum of the transition remainder; P - the amount of funds issued to the company during the reporting period. Money allocated for the payment of wages, scholarships and other payments to employees is not taken into account. If the organization is new and does not yet have sufficient funds, the basis is the amount that the businessman intends to borrow from the bank. P is a period of time taken as the basis for analyzing deductions from the bank. This period cannot be more than three months. The permissible minimum has not been established. Ideally, the time when the company most often applied to the bank for funds is taken as a basis.

Np is the time period between the dates when the businessman took funds from the bank. The period cannot exceed a week. If there is no banking institution in the locality, an extension of the period of up to two weeks is allowed. If a businessman withdraws money every four days, the coefficient is four.

Once the company has established an acceptable carryover limit, it enters this information into internal order, that is, it writes the calculated value. The document also indicates the period during which the limit will be valid, for example, 2017. The legislation does not say anything about the mandatory annual change of the limit. In this regard, if a businessman does not indicate the validity period of orders, the limit can be applied for an unlimited time, and a fine for violating cash discipline will not be imposed on the company.

Back in the summer of 2014, small businesses were freed from the need to set any limits. But we must remember that small ones are those organizations whose number of employees is less than 100, and whose annual revenue is less than 800 million rubles.

If the company decides to stop using the limit, it issues an appropriate order.

3. Issuance of cash to accountable employees.

Funds that are given to employees for business trips are called accountable funds. This money is intended for entertainment expenses and business needs. The payment of accountable funds is confirmed by relevant financial documents. They prove the fact that finances are spent for their intended purpose. Such documents can be invoices, checks, etc.

If an employee has spent personal money for certain purposes due to a lack of accountable funds, he writes a corresponding statement, on the basis of which the company compensates him for the expenses. The employee must report on the money spent within three days from the expiration date for which the funds were issued to him, or from the moment he arrived from a business trip.

It is very important to control the timely submission of reports and the generation of documents confirming the expenditure of funds. If the deadlines for submitting reports are violated, the issued funds cannot be entered into consumable part, and therefore reduce the amount of taxes paid by their value. In addition, payment of personal income tax from them and calculation of insurance premiums become mandatory conditions.

4. Limitation of settlements using cash.

In accordance with Directive 3073-U, economic entities have the right to carry out transactions for cash within the limits of 100 thousand rubles. The established limit applies to companies and businessmen, with some exceptions. For transactions with individuals (that is, not individual entrepreneurs), the limit of 100 thousand rubles does not apply. In this regard, the company can make settlements with individuals in cash in any amount.

The limit is not taken into account when:

• employees are given wages and social benefits;
• staff are provided with accountable funds;
• individual entrepreneurs use cash for purposes unrelated to business.

An individual entrepreneur has the right to use all the money received for his own purposes, taking it under account in full. If funds need to be spent, he may not send all the cash proceeds to the bank. A businessman has the opportunity to take all the cash from the cash register, but spend it on personal purposes.

Legal entities and individual entrepreneurs have the right to make mutual settlements in cash on the basis of concluded agreements. But there is one condition - the amount of funds should not exceed 100 thousand rubles. The same requirement applies to agreements that provide for phased payments (for example, rental agreements, according to which payments are made every month). If the total amount of payment for the entire rental period is more than 100 thousand rubles, then the balance exceeding the permissible limit is transferred to the lessor by bank transfer. It is necessary to control the moment when the amount of funds contributed under the agreement reaches 100 thousand rubles.

5. Taking funds from the cash register for personal purposes.

You should be aware of the limitations and options that apply to any form of legal ownership. For example, if we are talking about an LLC, taking funds from the cash register for personal purposes is strictly prohibited, even if there is only one founder in the company. This restriction does not apply to individual entrepreneurs. They have the right to use the money from the cash register as they see fit. The main thing is to pay all taxes and pay the necessary insurance premiums.

The practitioner tells

Who should be appointed responsible for cash discipline in the company?

Alexander Osipov,

Alaska Originale CFO

In the cash handling regulations established by the company, it is better to indicate those responsible for cash discipline:

• financial director or chief accountant (as a rule, they are responsible for general organization and control of cash discipline);
• director of a branch or division of an enterprise located in a separate territory (this specialist is responsible for organizing the work of the local cash register, he monitors how it works, makes decisions on the return of funds to retail customers, endorses their applications, signs cash documentation and cash return statements (f. KM-3));
• a specialist who controls cash discipline in the local cash register, the functioning of the cash register counters, checks the information in the cashier-operator’s book, recalculates and accepts cash from the cash register, checks the information in the cashier-operator’s certificate-report, prepares information about the readings of the cash register counters machines and revenue of the enterprise (f. KM-7), acts on the return of funds from the cash register (f. KM-3), signs expenditure and receipt cash documents on behalf of the chief accountant;
• cashier or cashier-operator (he is responsible for conducting cash transactions, issuing and receiving money, preparing cash documentation and cash reports, signing all forms and acts related to the operation of the cash register).

Other specialists responsible for certain procedures are often appointed at enterprises on the basis of separate orders (for example, the composition of the inventory commission if an audit of tax cash discipline is planned).

How is cash discipline controlled?

All company employees must strictly follow the rules for conducting cash transactions. However, the chief accountant should control cash discipline as a whole (unless, of course, the presence of such a specialist is provided for by the organization’s regulations). If the activity is carried out by an individual entrepreneur and he is the only one in the business, then he himself is responsible for everything.

Some types of control over cash discipline are the responsibility of the state. In accordance with the norms of paragraph 1 of Art. 7 of the Law of the Russian Federation of March 21, 1991 No. 943-1, the Federal Tax Service must check cash discipline.

As part of the control, the tax inspectorate plans to find out:

• whether there were cases when the proceeds were not received in full or the terms of the procedure were violated;
• whether the permissible settlement limit of 100 thousand rubles has been exceeded;
• whether the permissible level of the cash balance in the cash register is exceeded;
• whether any operations through the cash register were carried out with violations;
• whether the required cash orders were always issued, whether there were any errors in their execution;
• did the company always punch and issue cash receipts when required and draw up strict reporting forms in appropriate cases;
• do the cash balances match the information reflected in the cash documentation;
• were not provided to accountable persons large sums for periods exceeding the permissible limits.

How is cash discipline checked at an enterprise?

In accordance with Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n, the head of the tax service takes the initiative to conduct an audit for compliance with cash discipline, issuing an appropriate order. It indicates the time during which the tax cash discipline audit will take place and its goals. During the control event, tax officers study:

• documentation prepared during cash transactions;
• fiscal reporting and control tapes of cash register systems;
• registration and operational documentation for CCP;
• documentation reflecting information on the receipt of BSO, their accounting and disposal;
• registers for accounting transactions related to accounting and economic activity;
• orders that establish limits on cash balances;
• advance reporting.

Representatives of the tax service have the right to check not only the documentation and registers listed above. In accordance with their requirement, the inspected organization is obliged to explain other points directly related to the object of control.

What liability is provided for violation of cash discipline in 2017?

If a number of violations are detected, administrative liability is applied. Cash discipline must be observed by all companies and individual entrepreneurs. Until July 15, 2016, liability arose if organizations:

1. violated the rules for working with cash (exceeded the limits, did not post the proceeds): the fine for violation of cash discipline for officials was 4-5 thousand rubles, for legal entities - from 40 to 50 thousand rubles. (clause 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation);
2. did not use cash registers or used cash register equipment that did not meet existing standards, did not issue a document confirming payment, which, depending on the degree of violation, entailed a warning or a fine: for individuals it ranged from 1,500 to 2,000 rubles, for officials - from 3 to 4 thousand rubles, for legal entities - from 30 to 40 thousand rubles. (Clause 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Now administrative liability may be applied for violation of cash discipline committed before July 15, 2016.

In accordance with Federal Law No. 290-FZ dated July 3, 2016, since 2016, fines for violations of cash discipline (in particular, liability for failure to use cash register equipment) have increased significantly. Failure to use cash registers from July 15, 2016 risks:

• a fine for officials in the amount of 25 to 50% of the amount of the calculation made without using a cash register, but not less than 10 thousand rubles;
• a fine for legal entities in the amount of 75 to 100% of the settlement amount made without the use of cash register, but not less than 30 thousand rubles. (Clause 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation as amended by Federal Law No. 290-FZ).

If the company violates for the second time legal requirement associated with the use of a cash register, the amount of settlements without using a cash register is equal (including in aggregate) to 1 million rubles. and more, followed by:

• disqualification of officials for 1-2 years;
• suspension of work of individual entrepreneurs and organizations for up to 90 days (clause 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation as amended by Federal Law No. 290-FZ).

Penalties for such violations of cash discipline in 2017, such as the use of cash registers that do not comply with the standards, the use of cash registers, which is accompanied by violations of established legislative norms and the conditions for its registration and application until 02/01/2017 have not changed (clause 15 of article 7 of Federal Law No. 290-FZ). But from 02/01/2017, the following penalties apply for these violations, as well as violations of the procedure, terms and conditions for re-registration of cash registers:

• warning or fine for violation of cash discipline in the amount of 1,500 to 3,000 rubles. for officials;
• warning or fine in the amount of 5 to 10 thousand rubles. for legal entities (Article 14.5 of the Code of Administrative Offenses of the Russian Federation, paragraph 15 of Article 7 of Law No. 290-FZ).

According to Federal Law No. 290-FZ dated July 3, 2016, companies may be held liable for other violations when using a cash register. Eg:

• if they do not send the buyer a cash receipt or strict reporting form in electronic format or if they do not transfer these documents on paper at the request of the client;
• Fiscal operators, cash register manufacturers and expert organizations are also required to be responsible for violations.

There is a statute of limitations for violation of cash discipline. Thus, from the moment of violation, it is possible to bring the perpetrators to administrative responsibility only within 2 months (Clause 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation). It is possible that in 2017 many one-time violations cash discipline will remain unpunished. But a violation of cash discipline in 2017 could become a reason for particularly careful monitoring of the taxpayer and a reason for an early on-site audit. Representatives of the tax service will definitely be interested if the proceeds are not capitalized in full and on time, as well as if inconsistencies are revealed between the documentary and actual cash balances in the cash register.

If an accountable amount of financial resources was issued in a large amount for an unreasonably long period, personal income tax may be added to it (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 14376/12).