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The frequency of checks of cash discipline is not limited. New powers of tax authorities: check of cash discipline

Audit of cash transactions is necessary to ensure security Money when working with the device, improving the conditions of transportation and storage. In addition, the audit allows you to determine the procedures and terms of internal audits of enterprises. Any enterprise should attentively treat cash registers, as any violation will entail a fine and administrative responsibility.

Every entrepreneur must understand that checking cash transactions means a wide range of procedures. The relevant authorities can warn about the arrival of the service in advance, or conduct an inspection without notification. The procedure should be carried out not only by external auditors, but also by internal units created specifically for the personal audit of the company.

If the owner or manager has suspected persons working with cash of dishonesty, then he has the right to submit a request for verification to external audit services, or to conduct the operation on their own. If an organization places securities on the open market, then such transactions also fall under the audit of cash transactions.

Stages of implementation

The audit methodology is three main stages which cannot exist separately. Together they allow you to organize a full check. The methodology used for the audit, in the best way shows the reliability of the conclusions and reports that are based on the results of the procedure.

First

First stage - planning. This is the most important step in the audit as it encapsulates how the audit as a whole will proceed. Each subsequent stage directly depends on planning, and if a mistake was made here, then the entire audit will have to be carried out again.

It all starts with the definition of a control strategy, the creation of an audit program and an assessment of the scope of the upcoming operation.

The auditor who will be involved in the audit should develop and implement a plan on the basis of which the program as a whole will be built. The stage will include many of the procedures necessary to assist in the conduct of an effective audit. According to the information collected, it will be possible to identify errors, after which the main actions begin.

Second

Second phase - collection and analysis of information when it is necessary to evaluate all aspects of the work of accountants, take into account risks and monitor controls. All the information received at this stage should help to obtain a holistic result, according to which it will already be clear what needs to be done to solve the problems that have arisen.

The third

Third stage - auditor's report. As a result of the two previous paragraphs, information will be obtained that needs to be structured. IN Russian Federation the verification report will be created in Russian. The document should contain information about the auditor and his professional opinion on the results.

Various techniques

The procedure can be carried out based on several different audit techniques:

  • industry.
  • special;
  • traditional;
  • legal.

Industry verification methodology applied in accordance with the sectoral affiliation of the subject.

Traditional implies a scheme that is based on various sections of accounting. The audit is fully compliant with legal legislation. It is she who will give the most accurate results. For this, it is necessary to develop special technique definitions of economic groups that are sorted by common features. But for such a deep check, the method is used only under special tax regimes.

Legal approach based solely on the relevant provisions of the law.

The main types of violations are the following:

  • excess or shortage of money in the cash register;
  • the money that came to the cash desk was untimely credited;
  • the issuance of money was carried out without a power of attorney;
  • payments to employees are made without advance reporting;
  • accounting registers incorrectly display cash transactions.

According to audit practice, there are a number of actual violations, which are the most frequent in enterprises.

  • The inventory of the cash desk was not carried out in the required cases:
  1. Before preparing the financial statements.
  2. If the person responsible for finance has changed.
  3. If facts of theft or damage to valuables were noticed, as well as when one's own position was abused.
  4. If the property was transferred into the possession of another person (sale, lease, redemption, transfer to municipal or state ownership).
  5. After the situations that were caused extreme conditions(fire, natural disasters, accidents, and so on).
  6. If the enterprise was liquidated, reorganized or in any other cases that are prescribed in the legislation of the Russian Federation.
  • Non-observance of terms of monetary inventory, which are established in each company by personal accounting policy.
  • Documents confirming the results of the inventory have blots, errors, inaccuracies, erasures, blank lines.
  • The inventory act was drawn up in non-compliance with the current legislation of the country.
  • Inventory lists are not signed by all members of the commission and materially responsible persons.
  • If a surplus was found during the inventory, the funds were not capitalized, after which they were sent to increase the financial results of the organization.
  • The cash book has records of the payment of wages, but there are no signatures of the employees who should have received the funds.
  • Disbursement orders do not have information about documents that could verify the identity of the recipient.
  • Work is carried out using faulty cash registers.
  • The book of the cashier-operator is not kept properly.

Goals, tasks, planning

the main objective- to establish whether there are problems in a single organization with cash transactions, cash flow within the Russian Federation, bookkeeping.

Tasks of the auditor– check all business transactions and documents that are regulated by the legislation of the country. The entire procedure is carried out in accordance with the Federal Auditing Standards.

Regulatory framework and organization process

Regulatory framework for the audit of cash transactions:

  • Federal Law No. 54 "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards";
  • The procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation;
  • Guidelines for the inventory of property and financial obligations;
  • Instruction of the Bank of Russia No. 3073-U "On the implementation of cash payments";
  • Decree of the State Statistics Committee of the Russian Federation No. 88 “On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results”.

According to this database, any check of cash transactions is carried out.

The introductory stage will help the auditor to understand what kind of activity this economic entity is engaged in, what opportunities exist for conducting an audit. After the definition is treaty, which must comply with all the requirements of the Civil Code of the Russian Federation.

Taking inventory

Immediately, the commission proceeds to verify the most valuable source of information - box office. During the inventory, the cashier must be present and Chief Accountant. If the company has several cash desks, then each device is sealed before the operation, which will help to avoid attempts to cover shortages by transferring money or changing data in the cash book.

The employee responsible for the CCP must give a receipt that all documents are included in the report and there are no extra or unwritten funds in the cash register.

Compliance with the cash balance limit

Cash desks of enterprises can store cash in the amount that their servicing bank allows them. Every year the limit is updated by all banks for enterprises, while no matter how different organizations are(on legal form, field of activity, availability of cash desks, and so on).

If the organization has an amount in cash that exceeds the limit, then funds in excess of the balance must be transferred to the bank. Funds are rented in the evening or in the afternoon at the bank's cash desk. Each enterprise can negotiate with the bank so that the proceeds can go directly to wages, benefits, product purchases, and so on.

For the audit it is necessary to submit bank statements, which show the established limit, its excess is allowed within three working days.

Reporting registers

To check the veracity and correctness of the reflection of funds in balance sheet, the auditor refers to registers and reporting forms. All data in these papers should reflect the activities not only at the venue, but also for all branches and divisions of the company.

Registration of primary documentation

When checking, you must provide source documents , which must be correctly filled out, have all the necessary signatures. In order for the documents required for the issuance of funds to have legal weight, they must be signed by the head and chief accountant or authorized persons.

Documents cannot be corrected, the signatures of the recipients, stamps "Paid" and dates must be available. Everything must be done in accordance with the law.

Correctness, timeliness and completeness of posting

The money possessed by the cash desk of the enterprise comes in the form of revenue from buyers and employees to pay for services on applications and so on. The auditor checks the completeness and timeliness of posting money. To do this, all amounts from check stubs, bank statements and so on are verified. Any amount that was "missed" will be considered flagrant violation rules.

Compliance with the cash limit

All entrepreneurs will be checked for compliance with the rules of the maximum amount of cash payments. That is, when buying and selling services, it is impossible to accept amounts exceeding the amount established by law, regardless of the number of payments for one product or service by one person or organization. If you need to accept an amount in excess of the limit, then the transaction must be carried out through banks.

Consumption and collection of money

Funds can be donated through collection services with the appropriate license. Money sent in this way is protected as much as possible, as every means is taken to ensure security. For each bag, a cash statement is issued.

The procedure for applying KKM

To register the device, you must register Personal Area on the site nalog.ru, from where you can conclude an agreement on OFD. After receiving and checking all the data, the tax service defines registration number KKT to be entered into the machine within one day.

The KKM system allows you to send data to the tax service immediately after issuing a check without additional steps.

The final stage

At the end, the auditor makes conclusion, which may have two options:

  • unconditionally positive;
  • modified.

Responsibility for conducting

Any economic entity will be responsible for the control system within the organization. It is the auditor's responsibility to ensure that the system works. The head of the organization must:

  1. Equip the cash desk and ensure the safety of funds not only within the organization, but also during transportation to the bank. The cash desk cannot store valuables and money that do not belong to the organization.
  2. There must be one cash book.
  3. Cash acceptance should be carried out only with the use of cash registers.

If the auditor finds cases of misconduct, then the financial sanctions depending on the circumstances.

From this video you can learn more about the accounting of cash transactions.

Accounting is one of the key links in the work of any enterprise. Competent, clean, highly qualified accounting support guarantees the smooth operation of the company, while an unprofessional accountant can jeopardize the entire organization. That is why the work of accounting in any enterprise should be given special attention. And separately, the management of the enterprise should keep the observance of cash discipline under control. It is about cash discipline that will be discussed in this material.

What is cash discipline and why is it important to observe it

To put it simply and plain language, then cash discipline is usually understood as a number of rules, norms, and restrictions on the receipt, issuance, storage of cash at the enterprise, and also, in the case of cashless payments, their accounting as part of cash transactions. All transactions in which cash is present, including the issuance of salaries and vacation pay, the receipt of payment for goods and services, as well as their timely documenting, in the language of accountants are called cash.

As a rule, either the cashier, or the staff accountant, or, in more rare cases, the director himself and the founder of the organization are engaged in cash desk.

Any enterprise, whether it is an individual entrepreneur or LLC, when carrying out any operations related to the circulation of cash finances, is obliged to keep a cash desk and observe cash discipline.

Important! The set of rules by which it is customary to keep a cash register is not determined by the internal private regulations of the organization, but is established at the level of Russian legislation.

Who checks cash discipline and what threatens violators

Already from the mere fact that cash discipline is regulated by the Law of the Russian Federation, it is clear that it is controlled government bodies. The impeccable observance of cash discipline is monitored by the tax inspectorate and sometimes the bank in which the organization's settlement accounts are opened.

  • tax office. Each territorial branch of the Federal Tax Service has a special Operational Control Department. Its employees go on inspections of enterprises and organizations in terms of accounting and observance of cash discipline.

    The slightest flaws and shortcomings in the conduct of the cash desk, invariably lead to administrative sanctions.

    The most common among such violations are the neglect of the presence and maintenance of a cash book, exceeding the limit of settlements related to cash, as well as incorrect calculation cash balances.

  • verification of cash discipline by representatives servicing bank. Every two years, employees of the servicing bank are required by law to check cash records at the enterprise. Typically, one quarter is taken as the review period. Banking specialists, as a rule, check the organization for the limit of cash on hand, as well as for the correctness and completeness of the cash book. After the control, the bank specialist writes a certificate, which will subsequently need to be presented to the tax inspector during the tax audit, if any.

    In the absence of elimination of violations identified by the bank representative, the tax authority may impose a fine.

Basic rules of cash discipline: briefly

In order to avoid administrative punishment in the form of an imposition liability and fines, it is enough that the cash register meets at least some criteria.

  • the first thing to do is to start cash book. In her in without fail all monetary transactions must be recorded;
  • the management of the enterprise to perform cash transactions needs to purchase cash register machine. However, in some cases it can be replaced by the issuance of sales receipts and forms strict accountability;
  • the accountant or cashier of the enterprise must strictly monitor that maximum allowed limit cash flow was under no circumstances exceeded.

It is these three parameters that must invariably be observed at the enterprise in order to avoid punishment from the controlling structures.

Such documents as, magazines and certificates of the cashier-operator are not strictly mandatory, which means that, as a rule, they are not subjected to careful scrutiny by the tax authorities and are not the basis for the application of administrative sanctions.

Errors and inaccuracies in the conduct of the cash register

No boss is immune from careless or poor-quality accounting work. But sometimes in violation cash order sometimes the management of the enterprise is to blame. Practice shows that there are several most common violations in terms of cash discipline:

  • absence from the enterprise cash register equipment or work with it bypassing the procedure established by law, as well as the absence of sales receipts or strict reporting forms when the use of a cash register is not necessary and can be replaced by them. Neglect of the relevant requirement of the law is quite often provoked by the management of the company;
  • complete or partial absence in the cash book of records of transactions and cash receipts. This violation is usually committed by persons directly involved in maintaining the cash register and cash book;
  • excess cash balance on hand. The amount of cash in the cash register is regulated, and if it is more than the maximum possible amount, then this is also considered a violation of the law. Excess cash at the end of the working day must be handed over to the bank for depositing into the company's current account.

Responsibility in identifying violations of cash discipline

Regardless of whose oversight and omission there were problems with cash discipline, if violations are detected, tax specialists can either issue a warning for the first time or immediately impose a fine. The extent of the measure of administrative and financial impact depends on how big the error is.

  • A warning may be issued solely for the absence or misuse of cash registers, and only on the condition that during the period under review, no other serious violations were identified.

    Also, an organization can get off with a warning, the management of which sent a request to the tax service in time with a request for a warning and an obligation to eliminate the violations found.

  • Fine is imposed in case of violation of such norms of maintaining a cash desk, such as incorrect posting of proceeds and exceeding the maximum possible cash limit. The amount of fines depends on the organizational and legal form of the enterprise. If this is an individual entrepreneur, then, as an individual performing certain official functions, he will be subject to a fine of 4 to 5 thousand rubles.

    If violations are detected during the on-site inspection legal entity, that is, an enterprise or organization in the status, for example, LLC, then the fine will be ten times higher: from 40 to 50 thousand rubles.

    In the latter case, an official who made a mistake, for example, a chief accountant, a senior cashier, or even a director of an enterprise, may also be held financially responsible for the illegality of his actions - a fine for him will be from 4 to 5 thousand rubles.

As the practice of organizations and enterprises in various fields of activity shows, it is much more profitable to immediately establish the correct professional accounting. Otherwise, detection of violations and responsibility during inspections is inevitable. At the same time, it should be remembered that the exit tax audits are carried out, as it is right at the most inopportune moments.

Negligent business representatives, especially those who are not the first time caught in disregard for the law, the tax authorities "take a pencil" and check more often than law-abiding entrepreneurs.

L. Morozova expert of the magazine Autonomous institutions: accounting and taxation

As is known, since 2012, 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 Bank of Russia on October 12, 2011 No. 373‑P (hereinafter referred to as Procedure No. 373‑P), has been in force. Which authorities oversee compliance? given order state (municipal) institutions? What are the features of their checks of cash discipline? Let's consider these questions in the article.

Who has the right to check cash transactions?

The procedure for conducting cash transactions can be checked by authorized persons:

- who are employees of the institution (internal control);

– bodies of Rosfinnadzor;

- tax authorities.

In addition, in order to verify financial and economic activities and maintain accounting records, including compliance with the procedure for conducting cash transactions, institutions have the right to use the services of audit firms or private auditors. It is worth noting that, according to the previously effective Procedure No. 401, banks could systematically check the compliance of institutions with the requirements of cash discipline. Order No. 373-P does not have such a provision. That is, now credit organizations are not authorized to carry out such checks. Next, we consider the features of the checkout of the cash desk by the specified inspection bodies.

Checks carried out as part of internal control

In accordance with clause 1.11 of Order No. 373-P, the procedure and timing for conducting checks on the actual availability cash determined by the legal entity. The procedure for checking cash discipline (cash audit) is developed locally and prescribed in local regulations, for example, in the regulation on internal financial control, the regulation on cash transactions. As a rule, in this order it is established:

- the frequency of auditing the cash register;

- persons authorized to audit the cash desk;

- a list of cash documents to be checked;

– list of objects to be checked;

- rules for issuing audit reports;

- persons responsible for the discrepancies identified during the audit of the cash desk;

It should be noted that the audit of the cash desk is carried out with a full sheet-by-sheet recalculation of cash and verification of other valuables in the cash register. The rest of the money is reconciled with the balances in the cash book. In addition to recounting money, during the audit of the cash desk, the following is checked:

- correct filling of cash documents;

- reliability of documents on the basis of which cash expenses are made;

– compliance with the established cash limit and the amount of settlements

In cash;

– correct execution of operations on deposited amounts, etc.

In the conditions of automated cash book keeping, the correct operation of software tools for processing cash documents should be checked. The results of the audit are recorded in the audit report. If the audit detects a shortage or excess of valuables at the cash desk, the act indicates their amount and the circumstances of the occurrence. Here is a fragment of the provision on internal financial control, which reflects the procedure for auditing the cash desk. 4. The procedure for auditing the cash desk 4.1. On a monthly basis, as well as when changing the accountant-cashier, on the basis of the order of the head of the institution, a sudden audit of the cash desk is carried out with a full sheet-by-sheet recalculation of cash and verification of other valuables in the cash desk. The balance of cash in the cash register is checked against the accounting data in the cash book. As part of the audit of the cash desk, the correct operation of the software for processing cash documents is also checked. The audit of the cash desk is carried out by the auditor who performs the duties of internal financial control in the institution, or by a commission appointed by order of the head. 4.2. Based on the results of the audit, an act is drawn up containing:

- the subject of verification;

- the surname and initials of the financially responsible person being checked;

- the actual availability of cash on hand at the time

Checks;

- the amount of money according to the accounting data;

- the results of the audit (surpluses, shortages when they are detected);

- explanation of the reasons for the occurrence of surpluses

(shortage) of funds (if any);

– signatures of the financially responsible person and the auditor to be checked

(members of the commission);

- the decision of the head of the institution, adopted on the basis of the results of the audit.

4.3. When conducting an internal audit of the cash desk, the accountant-cashier is responsible for observing the procedure for conducting cash transactions. 4.4. Persons guilty of repeated violation of cash discipline are held liable in accordance with Art. 15.1 of the Code of Administrative Offenses of the Russian Federation.

Checking by Rosfinnadzor authorities

According to clause 5.14.1 of the Regulations on the Federal Service for Financial and Budgetary Supervision, approved by Decree of the Government of the Russian Federation of June 15, 2004 No. 278, the Regulations on the territorial bodies of the Federal Service for Financial and Budgetary Supervision, approved by Order of the Ministry of Finance of the Russian Federation of July 11, 2005 No. 89n, Rosfinnadzor, as well as its territorial bodies, in order to exercise their powers, have the right to check in organizations that receive federal budget funds, funds from state non-budgetary funds, in organizations that use material assets that are in federal ownership, in organizations that receive financial assistance from the federal budget, guarantees of the Government of the Russian Federation , budget loans, budget loans and budget investments monetary documents, accounting registers, reports, plans, estimates and other documents, the actual availability, safety and correct use of funds, securities, material assets, as well as receive the necessary written explanations of officials, financially responsible and other persons, certificates and information on issues arising in the course of audits and inspections, and certified copies of documents necessary for the implementation of control and supervisory activities. Rosfinnadzor and its territorial bodies exercise financial control through audits and inspections. Depending on the topic of the audit (audit), during the audit (audit), a set of control actions is carried out for documentary and actual study of financial and business transactions committed by the audited organization during the audited period (clause 82 of Administrative Regulation No. 75n2). Control actions for the study of documents are carried out on financial, accounting, reporting and other documents of the audited and other organizations, including by analyzing and evaluating the information received from them. Control actions for the actual study are carried out by inspection, inventory, recalculation, etc. Control actions can be carried out in a continuous or selective way (clause 83 of Administrative Regulation No. 75n). In accordance with paragraphs 69, 70 of Administrative Regulation No. 75n, the period for conducting an audit (audit), the number and personnel of the audit group are established based on the topic of the audit (audit), the scope of upcoming control actions, the specifics of the financial and economic activities of the audited organization and other circumstances. However, it cannot exceed 45 business days. Inspections by Rosfinnadzor and territorial bodies can be both scheduled and unscheduled. The purpose of checks (audits) of cash transactions is to eliminate violations in transactions related to the use of cash funds of institutions. Before proceeding with the inventory of cash, monetary documents and strict reporting forms stored at the cash desk, a member of the audit group (auditor) who checks cash transactions must present to the head of the audited institution a document certifying the authority to conduct an audit. Cash transactions are subject to a thorough check, during which compliance with the basic requirements for conducting cash transactions is checked, namely:

– the existence of an agreement with the cashier on his full liability and his familiarization with the regulation on the maintenance of cash

operations;

– ensuring the safety of funds;

- the procedure for storing check books, issuing checks and receiving funds on them;

– documentary registration of transactions related to the receipt and issuance of cash;

- timeliness and completeness of the delivery of funds to the OFK;

– the maximum amount of cash settlements3, not exceeding this amount;

- the correctness of the cash book;

- availability of an approved administrative document on the established limit of the cash balance, compliance with the established limit of the cash balance at the cash desk, timeliness of depositing money in excess of the limit to the bank;

- absence of cash balance in cash at the beginning of the audit;

- lack of cash and other valuables in the cash desk,

not belonging to this institution;

– conducting sudden audits of the cash desk with the preparation of acts

according to the results of the audit;

– compilation of a register of deposited amounts, timeliness

delivery of deposited amounts to the bank;

- the correct execution of operations related to the reception

and issuance of monetary documents from the cash desk;

- the correctness of maintaining accumulative statements for cash transactions;

– availability and reliability of supporting documents, which are the basis for writing off expenses on the cash register, legality

expenses incurred;

- availability and maintenance of registers of receipt and expenditure orders, cash book;

- the correctness of the registration of statements for the issuance of wages

payment and carrying out other expenses provided for by the estimate of income and expenses. The main documents that are examined by auditors conducting an audit of cash transactions are:

– Journal of operations on the Cash account;

– Balance of the main manager, manager, recipient

Budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503130);

– Report on financial performance (f. 0503121);

- applications for cash flow;

– applications for cash receipts;

- checkbooks;

- cards for accounting for limits of budgetary obligations;

– account analysis 0 201 34 000 Cashier;

– Cash book (f. 0504514);

- cashier's reports;

- Journal of registration of incoming and outgoing cash documents (f. 0310003);

- incoming cash orders (f. 0310001);

- expenditure cash orders (f. 0310002);

– inventory

inventories of cash (f. 0504088);

- Statement for the issuance of money from the cash desk to accountable persons

(f. 0504501);

- payrolls;

- supporting documents for cash documents;

– expense reports and etc.

The results of the audit of the cash desk are drawn up in a separate act of audit (inspection). If during the check a shortage or excess of cash is revealed, the cashier is obliged to explain in writing the reasons for the identified deviations. The reliability of such explanations is carefully checked by the auditor. Shortfalls in cash are recovered from the cashier, and surpluses are accounted for. After checking directly cash transactions, as a rule, the auditor checks compliance with the conditions for storing funds. Recall that the rules for ensuring the safety of cash when conducting cash transactions, the conditions for their storage and transportation are approved by a legal entity, that is, they are directly established by the institution itself and are fixed in a local regulatory act (clause 1.11 of Procedure No. 373-P). In this regard, the auditor checks whether the conditions for the storage of funds established in the institution are met.

Checks by tax authorities

The tax authorities carry out checks of cash transactions as part of the control over the use of cash registers. In other words, the tax authorities are empowered to control the completeness of accounting for revenue in organizations (clause 1, article 7 of the Federal Law of May 22, 2003 No. payment cards, clause 5.1.7 of the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation of September 30, 2004 No. 506). The fact of completeness of accounting for cash proceeds in organizations is established by the tax authorities in accordance with Administrative Regulation No. 133n4. As part of the verification of the completeness of accounting for cash receipts, tax inspectorate specialists review documents related to the acquisition and registration, commissioning and use of cash registers. In the event that the audited institution provides services to the population and carries out cash cash settlements and (or) settlements using payment cards without the use of cash registers, subject to the issuance of a document drawn up on a strict reporting form, equated to a cash receipt, then the inspectors are presented with documents related to the manufacture, acceptance, accounting, storage, issuance, inventory and destruction of forms of strict reporting. Besides, in this case inspectors have the right to receive information from automated systems that form a strict reporting form about issued documents (clauses 28, 29 of Administrative Regulation No. 133n). Thus, in the course of checking the completeness of cash accounting, depending on the period being checked and the specifics of cash settlements, tax authorities consider the following documents:

- journal of the cashier-operator;

- an act on the return of money to buyers (clients) on unused cash receipts;

- magazine

Registration of readings of summing cash and control counters of cash registers operating without a cashier-operator;

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

– control tapes of cash registers on hard copy and (or) printouts of the control tape, made on electronic media;

- incoming and outgoing cash orders;

– journal of registration of incoming and outgoing cash documents;

- expense reports;

- cash book;

– certificate-report of the cashier-operator;

– information about meter readings of cash registers

and revenue of the organization;

- strict reporting forms, copies of strict reporting forms, document backs;

- information from automated system about issued

documents;

- an act of acceptance of strict reporting forms;

– accounting book of forms of strict reporting;

- an act on the write-off of strict reporting forms;

- accounting book of income and expenses of organizations;

- an administrative document on the established limit of the cash balance;

- other primary accounting documents and accounting registers that are necessary for verification.

In an institution using CRE, the verification of the completeness of accounting for cash proceeds is carried out by comparing the amount of cash established when checking cash in the cash drawer of the CRE with the data reflected in the fiscal report, the control tape of the CRE, and the entries in the cashier's journal ‑operator. Entries in the journal of the cashier-operator are verified with cash receipt orders, cash reports and data from the cash book, income and expense ledger (clause 37 of Administrative Regulation No. 133n). In an institution that uses strict reporting forms, the number of used strict reporting forms for the audited period is determined on the basis of a book of accounting for document forms, acts of acceptance of strict reporting forms and acts of inventory of strict reporting forms for comparison with the actual number of copies of used strict reporting forms (document stubs), stored in the checked object. In this case, the amount of cash proceeds reflected in the accounting of the institution is compared with the amounts reflected in the copies of the used strict reporting forms (document stubs) stored by the institution (clause 41 of Administrative Regulation No. 133n). If the amount of cash proceeds according to the check is more or less than the amount of cash proceeds according to the institution's credentials, the reasons that caused the discrepancies are clarified, detailed explanations are taken and conclusions are drawn about the completeness of accounting for the cash proceeds of the audited object, as well as on the application ( non-use) CCP, strict reporting forms and other possible reasons the existing shortage (the presence of surpluses) (clause 40 of the Administrative Regulation No. 133n). The maximum period for checking the completeness of accounting for cash proceeds cannot exceed 20 working days from the date of presentation of the verification order to the audited institution. The result of such an audit is the establishment (identification, fixation) of the facts of incomplete (complete) accounting of cash proceeds, which is reflected in the audit report.

Administrative liability for violations of cash discipline

In case of revealing facts of violations of the legislation of the Russian Federation on the procedure for conducting cash transactions, inspectors initiate and carry out proceedings on an administrative offense in the manner established by the Code of Administrative Offenses of the Russian Federation. At the same time, it should be noted that a decision in a case on an administrative offense cannot be issued after two months (in a case on an administrative offense considered by a judge, after three months) from the date of the commission of an administrative offense (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation ). The limitation period for bringing to responsibility is calculated according to the general rules for calculating the time limits: from the day following the day the administrative offense was committed (the day the offense was discovered). In the event of an administrative offense expressed in the form of inaction, the period for bringing to administrative responsibility is calculated from the day following the last day of the period provided for the performance of the relevant duty (clause 14 Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 24, 2005 No. 5 On certain issues arising from courts when applying the Code of the Russian Federation on administrative offenses). Currently, the following administrative liability is provided for violations of cash discipline: a) in accordance with paragraph 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete capitalization) of cash at the cash desk, non-compliance with the procedure for storing free cash, as well as in the accumulation of cash desk in excess of the established limits, entails the imposition administrative fine:

- for officials in the amount of 4,000 to 5,000 rubles;

- for legal entities - from 40,000 to 50,000 rubles;

b) in accordance with paragraph 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation non-use of cash register equipment in cases established by federal laws, use of cash register equipment that does not meet the established requirements or is used in violation of the procedure and conditions for its registration and application established by the legislation of the Russian Federation, as well as refusal to issue at the request of the buyer (client) in the case provided for federal law, document (sales receipt, receipt or other document confirming the acceptance of funds for the relevant goods (work, service), entails a warning or the imposition of an administrative fine:

- for officials in the amount of 3,000 to 4,000 rubles;

- for legal entities - from 30,000 to 40,000 rubles.

Vacation scheduling issues

Here comes 2013. During New Year holidays We have had a good rest and are ready to work with renewed vigor. Let's start by checking: did we manage to do everything last year? One of the documents with which the personnel officer closes the year is the vacation schedule. Well, if it is approved on time, but if not? Whether the employer faces liability for violating the deadlines for approving the vacation schedule, what to look for when compiling this document, the opinion of employees of which categories should be taken into account when determining the rest period, you will find out by reading the article. Based on Art. 123 of the Labor Code of the Russian Federation, the order of granting paid holidays is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected body of the primary trade union organization no later than two weeks before the start of the calendar year in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations. The form of the schedule - T-7 is unified by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1 On the approval of unified forms of primary accounting documentation for accounting for labor and its payment (hereinafter - Decree No. 1). But before talking about the schedule itself, let's briefly talk about the annual paid vacation.

About annual paid leave

So, on the basis of Art. 114 of the Labor Code of the Russian Federation, employees are granted annual leave while maintaining their place of work (position) and average earnings.

1 The procedure for conducting cash transactions in the Russian Federation, approved. Decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40.
2 Administrative regulations for execution Federal Service financial and budgetary supervision of the state function to exercise control and supervision over compliance with the legislation of the Russian Federation when using federal budget funds, state non-budgetary funds, as well as material assets owned by the federal government, approved. Order of the Ministry of Finance of the Russian Federation dated 04.09.2007 No. 75n.
3 According to Bank of Russia Ordinance No. 1 843-U O dated June 20, 2007 maximum size cash settlements and spending cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur individual entrepreneurs related to their implementation entrepreneurial activity, within the framework of one agreement concluded between the indicated persons, can be made in an amount not exceeding 100,000 rubles.
4 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 receipts in organizations and individual entrepreneurs, approved Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n.

If a company makes cash payments, it must clearly know what cash discipline is. The order of 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 the enterprise.
  • For whom observance of cash discipline is mandatory.
  • What are the basic rules for conducting cash discipline.
  • How is cash discipline controlled?
  • How is the check of cash discipline in the enterprise.
  • What is the responsibility for violation of cash discipline.

All organizations and individual entrepreneurs are required to follow the legislative norms. In case of non-compliance with the order of cash discipline, the perpetrators are held accountable.

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What does cash discipline mean in an enterprise

Those who did not conduct trading activities often believe that the cash register and the cash register are identical concepts. But it's not. To better understand the difference between them, let's define both terms.

Cash register (KKM) call the special equipment needed 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 in order to conveniently serve customers. For each KKM, a separate reporting documentation is required.

At cash desks company (operating cash desk) purpose is different. It is necessary for carrying out all cash transactions, such as accepting, returning or storing money. It is to the operating cash desk that the proceeds received by any means are sent. This also applies to those funds that came through the cash register.

From the operating cash desk, the enterprise takes funds for current expenses necessary for its normal functioning. From here, money is extracted, which is later transferred to the collector. The collector receives the funds and takes them to the bank. Some organizations allocate for operating cash desks separate rooms. Other companies place them in safes or metal cabinets, and someone even organizes cash registers in ordinary desk drawers.

The cash discipline of the 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 the aggregate regarding manipulations for the receipt, storage and issuance of funds from the operating cash desk. A businessman should rely on them in his work.

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

  1. Properly draw up cash documents, accurately reflecting all the movements of funds from the operating cash desk.
  2. Control the limit of money in the cash register; at the end of the work of the organization, the operating cash desk should not have an amount exceeding the established maximum.
  3. Control the issuance of finance into the hands of employees of the enterprise - accountable persons.
  4. Regulate settlement transactions carried out between business entities; each of the agreements should not be more than 100 thousand rubles.

For whom observance of cash discipline is mandatory

Cash discipline is an indispensable condition for every enterprise. At the same time, it does not matter what taxation system the company operates under and whether it has a cash register (cash register). There is the only rule according to which a company may not have cash registers and use BSO (strict reporting forms). But the registration of funds that pass through the cash desk is a mandatory procedure. Thanks to the effective legal acts, on the basis of which individual entrepreneurs should work, it has become much easier to maintain cash discipline. From 06/01/2015, according to the new rules, entrepreneurs do not have to draw up cash documents without fail.

Today, entrepreneurs mainly have to maintain financial records that are directly related to the payment of wages to employees, which are issued according to employment contract. Such documentation includes:

  • payroll statements;
  • pay slips.

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

Not all forms of business can work on a simplified cash discipline. That is why every entrepreneur should know how to keep a cash register. Suppose you do not need to draw up cash documents in an organization. But, if cash discipline is observed, accounting will become easier. If the business moves to a higher level, it will not be necessary to radically change the processes of documenting financial transactions.

What regulatory documents regulate cash discipline in 2017?

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

  1. Ordinance 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 registers;
  4. Law of the Russian Federation of 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 the implementation of these laws fall on 2017-2018.

The last Law has changed significantly. The main difference was the transition to the use of online cash registers. Such cash desks transmit information about cash and electronic payments through the operator of fiscal data 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 16.06.17, noted that after the introduction of an online cash register in companies, 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 since July 1, 2017, cash discipline has obliged most companies to switch to new online cash registers. Enterprises are responsible for the use of old cash desks. Behind non-use of CMC an entrepreneur or company is 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 in case of using cash register equipment (CRE) 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, on the basis of the Instruction of the Bank of the Russian Federation of June 19, 2017 No. 4416-U, the scheme for conducting cash transactions has changed. IN this moment for the issuance of accountable funds, it is not necessary to fully repay the debt for the amount received earlier. In addition, the accountable person may not write a statement. Issuance is issued on the basis of administrative documentation (for example, an order from the management).

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

Let us dwell in more detail on what constitutes the cash discipline of LLC and IP.

1. IP features.

Many businessmen have no idea about the proper management of the cash desk in accordance with the law. If the entrepreneur decides to use a simplified discipline, then 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 PKO during the acceptance of cash, the reporting of CCPs, BSOs, checks, etc. will serve as supporting documents;
  • do not use CSC when transferring finances: the payroll becomes the basis for issuing salaries;
  • do not use the cash book (all transactions related to the activities of the individual entrepreneur, including the receipt and issuance of money, are entered in the book of income and expenses (KUDiR); the money that a businessman takes from the cash desk for personal purposes is not recorded in the book of income and expenses) .

Note that cash expenditure is not possible for all purposes of an individual entrepreneur. For example, you can’t spend them on paying loans, conducting transactions with securities, issue loans, etc. The Decree contains full list restrictions. For such expenses, it is better to use a bank card issued to an individual. In addition, the required amount of funds can be deposited into the current account, and then withdrawn for use for these purposes.

2. LLC features.

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

The limit, or carryover, is the allowable maximum amount of cash that can be left at the cash desk every day after the company closes. Funds above the norm are better to hand over to the bank. The only exceptions are weekends, holidays and days on which salaries are issued, if funds were received at that time.

Previously, the LLC had a rule on the mandatory fixing of the cash balance limit. If a small business entity did not determine it, the tax authorities set a limit of 0 rubles. All funds on the balance of account 50, identified in excess of the norm during the checks, were regarded as a violation.

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

What documents are obligated to keep cash discipline

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

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

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

1. Incoming cash order. It is always filled out when money is received at the cash desk. If operations for cash consolidate by issuing cash receipts or reporting forms, create a document 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 issuance of money from the cash desk of the organization. If the company issued the funds to the employee in order for him to buy the materials necessary for the workflow, then after receiving responsible person from him, you should make sure that the signature of the chief accountant or manager is present on the document. They also check the employee's passport.

3. Cash book. When registering 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, making sure that they match. Next, the balance of funds in the cash register is displayed. If during the day no cash transactions were carried out, no data is entered in the book. At the same time, the lack of information in it is not a violation of cash discipline.

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

5. Settlement and payroll and payroll. Drawing up a document is mandatory only when granting 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.

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

Conducting cash discipline according to strict rules

Cash discipline is important for any organization. Due to the correct maintenance of cash records, many errors and fines can be avoided. Below we present the main requirements for the formation of cash papers.

1. Registration of primary documents.

All cash transactions related to the receipt, issuance, storage of financial resources must be carried out by a cashier, that is, an authorized person. If there is no such position in the company, the individual entrepreneur himself has the right to do this or to shift these functions to an accountant conducting financial and economic activities. One way or another, a responsible employee is appointed. Cash discipline involves maintaining the mandatory documentation previously listed in the article.

2. Setting a cash balance limit.

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

Limit setting is prerequisite. If the organization does not do this, the amount of the carry-over balance is automatically equated to zero. Accordingly, each cash receipt is regarded as a violation of cash discipline in 2017, that is, exceeding the limit. Due to such actions, a fine is imposed on the entire company or entrepreneur - cash discipline in such cases is considered violated. In 2014, in Russia, it was established according to which scheme the limit of the balance of cash on hand should be calculated. Below are two ways that businessmen can use when calculating.

Option 1.

The calculation is based on the sum of all funds previously received by the cashier. When calculating, use the formula:

L=W/P*Ns,

L here is the valid value of the carryover; B - the amount of material resources received by the cash desks after the sale of products, work or 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 chosen for the calculation. This is, for example, a shift, a week or calendar month. Everything is determined by how long the company receives more funds. The reporting period can be even one day, but the period cannot exceed three months. Hs is the length 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 on the territory of the settlement, let's say a period of two weeks. In this case, the coefficient is five. To determine the indicator, one should take into account where the enterprise is located, what kind of organizational structure and the specifics of the activity, as well as the work schedule of the outlet.

Option 2.

The basis of calculations is the amount issued from the cash desks. This method can be used by individual entrepreneurs and organizations that do not receive 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 following formula is used to calculate the transitional balance:

L=R/P*Np,

L here is the sum of the transition balance; P - the amount of funds issued to the company during the reporting period. Money allocated for the payment of salaries, scholarships and other payments to employees is not taken into account. If the organization is new and does not yet have sufficient funds, the amount that the businessman intends to take from the bank is taken as the basis. P is the period of time taken as the basis for the analysis of deductions from the bank. This period cannot exceed three months. There is no minimum allowed limit. Ideally, the time when the company most often applied for funds to the bank is taken as a basis.

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

After the company has set the allowable limit for the carryover, it enters this information into an internal order, that is, it prescribes 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 a mandatory annual change in the limit. In this regard, if a businessman does not indicate the validity period of orders, the limit can be applied indefinitely, and the company will not be fined for violating cash discipline.

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 in which the number of employees is less than 100, and the annual revenue is less than 800 million rubles.

If the company decides to stop using the limit, it issues a corresponding order.

3. Issuance of cash to accountable employees.

Funds that are issued to employees for a business trip are called accountable. This money is intended for entertainment expenses and business needs. The payment of accountable funds is confirmed by the relevant financial documents. They prove the fact that finances are spent for their intended purpose. The role of 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 an appropriate application, on the basis of which the company compensates him for expenses. The employee must report on the money spent within three days from the date of expiration of the period 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 formation of documents confirming the expenditure of funds. In case of violation of the deadlines for submitting reports, the issued funds cannot be included in the expenditure side, and therefore, the amount of taxes paid cannot be reduced by their value. In addition, the payment of personal income tax from them and the accrual of insurance premiums become mandatory conditions.

4. Limitation of settlements using cash.

In accordance with Directive 3073-U, economic entities have the right to make 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), there is no limit of 100 thousand rubles. 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;
  • Sole proprietors use cash for non-business purposes.

An individual entrepreneur has the right to use all the money received for his own purposes, taking them under the report in full. If it is necessary to spend funds, he may not direct all cash proceeds to the bank. A businessman has the opportunity to take all the cash from the cash register, but use it for personal purposes.

A legal entity and an individual entrepreneur 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 contracts that provide for installment payments (for example, lease contracts in accordance with which payments are made every month). If in total the amount of payment for the entire lease period is more than 100 thousand rubles, then the balance exceeding the allowable limit is transferred to the lessor by bank transfer. It is necessary to control the moment when the amount of funds contributed under the contract reaches 100 thousand rubles.

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

Be aware of the limitations and opportunities that apply to any form of legal ownership. For example, if we are talking about an LLC, it is strictly forbidden to take funds from the cash desk for personal purposes, 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 the payment of all taxes and the calculation of the necessary insurance premiums.

Practitioner tells

Who to appoint responsible for cash discipline in the company

Alexander Osipov,

CFO Alaska Originale

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

  • financial director or chief accountant (usually they are responsible for general organization and control of cash discipline);
  • director of a branch or subdivision of an enterprise located in a separate territory (this specialist is responsible for organizing the work of the local cash desk, he monitors how it works, makes decisions on the return of funds to retail customers, approves their applications, signs cash documentation and cash refund certificates at the cash desk (f .KM-3));
  • a specialist who controls cash discipline at the local cash desk, the functioning of the cash register counters, checks the information in the book of the cashier-operator, counts and accepts cash from the cash register, checks the information in the certificate-report of the cashier-operator, draws up information on the readings of cash register counters machines and revenue of the enterprise (f. KM-7), acts on the return of funds at the cash desk (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, processing cash documentation and cash reports, signs all forms and acts related to the operation of the cash desk).

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

How is cash discipline controlled?

All employees of the company 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 should 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 allowable settlement limit of 100 thousand rubles has been exceeded;
  • whether the allowable level of the carry-over balance of money in the cash register has been exceeded;
  • whether any operations through the CCP were carried out with violations;
  • whether the required cash warrants were always issued, whether there were any errors in their execution;
  • whether, when required, the company always punched and issued cashier's checks and, in the required cases, issued forms of strict accountability;
  • whether the balances in the cash register coincide with the information reflected in the cash documentation;
  • whether accountable persons were not provided with large sums for periods exceeding the allowable ones.

How is the check of cash discipline in the enterprise

In accordance with the Order of the Ministry of Finance of the Russian Federation of 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 check of tax cash discipline will take place, and its purpose. During the control event, tax officials study:

  • documentation issued during cash transactions;
  • fiscal reporting and control tapes of cash registers;
  • registration and operational documentation for CCP;
  • documentation reflecting information on the receipt of BSO, their accounting and disposal;
  • registers of accounting for operations related to accounting and economic activity;
  • orders that set 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 is the responsibility for violating 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 07/15/2016, liability was incurred if organizations:

  1. violated the rules for working with cash (exceeded the limits, did not fulfill the posting of 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, Article 15.1 of the Code of Administrative Offenses of the Russian Federation);
  2. did not use cash registers or used cash registers 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: individuals it ranged from 1500 to 2000 rubles, for officials - from 3 to 4 thousand rubles, for legal entities - from 30 to 40 thousand rubles. (Clause 2, Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Now administrative liability can be applied for violation of cash discipline committed before 07/15/2016.

In accordance with Federal Law No. 290-FZ of July 3, 2016, since 2016 fines for violations of cash discipline have increased significantly (in particular, liability for non-use of cash registers). Non-use of cash registers from 07/15/2016 threatens:

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

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

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

Measures of responsibility for such violation of cash discipline in 2017 as the use of cash register equipment that does not meet the standards, the use of cash register equipment, which is accompanied by violations of established legislative norms and the conditions for its registration and application before 02/01/2017, have not changed (clause 15 of Art. 7 FZ No. 290-FZ). But from February 1, 2017, the following liability measures apply for these violations, as well as violations of the procedure, terms and conditions for re-registration of CCPs:

  • a warning or a fine for violation of cash discipline in the amount of 1,500 to 3,000 rubles. for officials;
  • a warning or a 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, clause 15 of Article 7 of Law No. 290-FZ).

According to the Federal Law of July 3, 2016 No. 290-FZ, companies can be held liable for other violations when using a cash register. For example:

  • if not sent to the buyer cash receipt or a strict reporting form in electronic format or if these documents are not transferred on paper at the request of the client;
  • Fiscal operators, CCP manufacturers and expert organizations are also liable for violations.

There is a statute of limitations for violations of cash discipline. So, from the moment of violation, it is possible to bring the perpetrators to administrative responsibility only within 2 months (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation). It is possible that in 2017 many one-time violations of cash discipline will remain unpunished. But a violation of cash discipline in 2017 can become a reason for especially 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 fully credited and out of time, and also if there are discrepancies between the documentary and actual cash balances.

If an accountable amount of financial resources was issued in a large amount for an unreasonably long period, additional personal income tax may be charged to it (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 05, 2013 No. 14376/12).