Who is the accountable person of the organization. Calculation of travel expenses and mutual settlements with an accountable person

22.09.202027.05.2017

Regulations you need to know!

Civil Code of the Russian Federation (Chapter 10 "Representation. Power of Attorney").
Decree of the State Statistics Committee of the Russian Federation of 08/01/2001 No. No. 55 “On approval of the unified form of primary accounting documentation No. AO-1 “Advance report”.
Decree of the Government of the Russian Federation of February 8, 2002 No. No. 93 "On establishing the norms for the organization's expenses for the payment of daily allowances or field allowances, within which, when determining the tax base for the organization's profit tax, such expenses are related to other expenses associated with production and sales."
Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. No. 1 "On the approval of unified forms of primary accounting documentation for the accounting of labor and its payment."

Accountable persons- these are employees of the organization who received funds (advance payments) from the enterprise for economic, administrative and other expenses. And why are these employees called accountable persons? Yes, because they must submit to the accounting department a written report on the use of the funds received as advances or return the unused amount to the cashier.
When an employee receives money for the purchase of office supplies, or he is assigned to pay another organization for services in cash, or he is sent on a business trip, in all these cases he is an accountable person.

REMEMBER! Accountable persons can only be employees of the organization.

An outsider cannot be accountable. In principle, these can be any employees of the organization, but usually the circle of such persons is limited, because the organization does not need to allocate funds to each employee. The employee does not have the right to transfer the money issued to him to another person. If the employee is given money, he must be indicated for what needs they were issued and for how long. Within three days after the expiration of this period, the accountable person must account for the expense and return the balance of funds. If such a period is not specified, then it is considered that it is equal to three days from the date of issuance of money, and for business travelers - three days from the date of return from a business trip. If you went on a business trip abroad, then the report period is 10 days from the date of return from a business trip. There is a strict rule established by the "Procedure for conducting cash transactions in the Russian Federation" (approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40): until the accountable person reports for previously issued funds, new advances cannot be issued to him.
I recommend that by order of the head to approve a list of accountable persons indicating when and what amounts are given to them and when accountable persons must account for this money.
For example, an organization monthly issues 10,000 rubles to the deputy chief accountant. for the purchase of stationery, and he must report for this amount no later than the 25th day of each month. Naturally, such a rule can be established when expenses are more or less regular. In the general case, funds are issued to those who need it, and for the period for which it is expedient.
There are no legal restrictions on how long and what amounts can be issued. However, common sense and operational necessity should be the main criterion here. You can give an employee 50,000 rubles. to purchase computers, you can give the same amount to an employee if he goes on a business trip to the ends of the earth to inspect the purchased equipment, but if the organization issues 50,000 rubles. for a period of six months to purchase stationery, which is full in all local stores, this is very strange. When checking tax inspectors, most likely, they will guess that the organization simply lent this amount to the employee, and the organization will be found guilty of underpayment of income tax individuals.

When reflecting settlements with accountable persons, the first operation should be the issuance of money, and the second - a report for them, and in no case vice versa.

Options for accounting for travel expenses.

Sometimes organizations make this mistake: first, an employee buys something (for example, a book on accounting), reports what he bought, and then the organization pays him for this purchase. Such amounts are not accountable, and the employee himself at that moment is not an accountable person. After all, the organization did not entrust him with anything, did not give out money, what to spend it on, did not establish. It turns out that the employee spends his own money, buys something for them, and then the native organization acquires these very material values from its employee. But such a transaction is not a report on the expenditure of accountable amounts (there were none), but the purchase of property belonging to an individual from an individual. So money is given out first, and then it is checked how it is spent.
The issuance of cash under the report is usually made from the cash desk of the organization. Naturally, for this, the accounting department must have reasons. Firstly, such a basis may be the order of the head, which I have already mentioned above. Secondly, it may be an order from the head for a one-time issuance of money. Thirdly, it can be his resolution (such as "pay", "issue") on any document (memo, invoice, etc.). The resolution can be put not only by the head, but also by another person (deputy head, chief engineer, head of the branch, etc.). Other persons may order the issuance of accountable amounts only if they are authorized to do so by order of the head.

ON A NOTE! You should immediately clearly define the range of documents on the basis of which the accounting department draws up expense orders for the issuance of accountable amounts.

Now a few words about the power of attorney and what powers it gives to the person who received it.
Power of attorney- a document that gives the right to one person, the bearer, to carry out the actions specified in the document on behalf of another person who issued the document.
If an organization issues a power of attorney to an employee, then he acts on behalf of his enterprise, and all documents that he receives from other organizations will be issued in the name of the enterprise he represents. He will receive both an invoice and an invoice (which will allow him to take VAT off). If an employee does not have a power of attorney, for other organizations he is a private person. All that this employee can count on is cash and sales receipts. In either case, these costs can be accepted by the organization, but the accounting entries are slightly different. I will show these differences in the table. accounting entries(see below).
The power of attorney is issued in one copy, registered in a special register of powers of attorney and issued to the employee, and the accountant has a stub from the power of attorney, which indicates all its details. Since the employee represents his home company in another organization, the power of attorney remains with that organization. When the employee returns to the employer, the accountant will make a note in the stub of the power of attorney that the assignment has been completed.
The power of attorney indicates the date of its issue and the expiration date. If the term is not specified in the power of attorney, then such a power of attorney is valid 1 year from the date of issue. If the power of attorney does not indicate the date of its issue, then such a power of attorney invalid. To receive material assets the form of power of attorney No. M-2 was approved (approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a).
After completing the order of the organization or returning from a business trip, the employee submits an advance report. The report must be completed by the employee himself, not by the accountant. Very often, this is why the organization limits the circle of accountable persons. After all, not every person can immediately competently fill out an advance report, and then the accountant has to explain to the next newcomer how this is done. If accountable persons deal with filling out these documents, they already know the procedure for filling out well. The advance report is submitted to the accounting department along with all supporting documents mentioned in the report. The accountant accepts the report and documents, tears off the receipt from the report along the cut line, fills it out and gives it to the accountable person. This receipt serves as an excuse for the employee that all documents have been handed over to the accounting department. Now the accountant is responsible for the loss of checks, invoices, etc. The advance report must be approved by the manager. Without this, the accountant cannot take it into account. After the director signs the advance report, the employee is considered to have reported to the organization for the amount approved in the report. If he still owes something to the organization, he returns it (most often to the cashier, less often to the current account). If the organization owes an employee, it gives him this amount (usually from the cash desk).

What should I do if the accountable person does not return the funds and does not report, or does not return the balance of the accountable amounts?

The Labor Code provides that deductions from wages of an employee are made to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases (Article 137 of the Labor Code of the Russian Federation). The employer has the right to decide deduction from wages employee of this amount no later than 1 month from the date of expiration of the period set for the return of the advance, and provided that the employee does not dispute the grounds and amounts of the deduction (and it is better if he confirms this in writing). In any case, the total amount of deductions for each payment of wages cannot exceed 50%. If the employee objects to the amount or deadline for the return, or has other claims against the organization, the relationship will have to be clarified in court.
The organization may decide to forgive the debt to the employee, this is the right of the employer. Then it will be considered that the employee received income, and personal income tax should be withheld from such income.
In any case, regardless of whether to withhold amounts, go to court or forgive a debt, must be issued manager's order. The accountant has no right to take any action without this order.
Let's pass from the general moments to the specific. If an employee is sent on a business trip, then, first of all, a order from the head to send the employee on a business trip. Seconded is a person associated with the organization by an employment contract. The order specifies who, where, why is sent and for how long. On the basis of the order, a travel certificate is issued, in which all these information are indicated.

True, there is an exception: if an employee goes on a business trip abroad, a travel certificate is not issued.

The employee must be given money for future expenses. First of all, the organization must determine how the travel and accommodation expenses of the employee will be paid. The organization can purchase tickets and pay for the hotel by bank transfer, but can issue funds to the seconded employee, and he will pay for it himself.
Let's analyze the situation with an example. The organization purchases tickets (for example, worth 23,600 rubles, including 3,600 rubles VAT) and then hands them over to the traveler. In this case, there will be the following sequence of accounting operations:

The organization pays for the tickets.
Dt 60 Kt 51 23 600 rub.
Tickets go to the organization.
Dt 50-3 Kt 60 RUB 20,000
Dt 19 Kt 60 RUB 3,600 On account 50, sub-account 3 "Money documents", paid tickets, postage stamps and other similar documents are reflected.
Tickets were issued to an employee sent on a business trip.
Dt 71 Kt 50-3 20,000 rubles.

If the employee pays for everything himself, then by issuing money from the cash desk, the organization fulfilled its obligations to ensure his accommodation and travel.
The issuance of money from the cash register is reflected in the posting:
Dt 71 Kt 50
We are already a little familiar with VAT and we know that the document giving the right to deduct VAT is an invoice. Without this document, VAT is not taken into account. Travel expenses are an exception in this regard: VAT paid for accommodation and travel can be deducted without an invoice. But at the same time, it is necessary that VAT be allocated in a separate amount in the documents, and this is not always the case.
In addition to the specified amounts, the employee during a business trip receives the so-called daily allowance. This is the amount established by the administration of the organization and representing, so to speak, "pocket money" of the seconded person. For example, if the management of the organization has set the daily allowance of 300 rubles. per day and the employee is sent on a business trip for 10 days, then he is supposed to give out 3,000 rubles, and at the same time he will not report on what he spent them on and whether he spent them at all.
Per diems are due for each day of the business trip, with the day of departure counting as a full day and the day of arrival counting as a full day, regardless of whether the vehicle departs or arrives in the morning or evening. The daily allowance is determined by the order of the head.
But there is one important detail here. When an accountant maintains accounting records and draws up financial statements, he takes into account as the organization's calculations the daily allowance established by the director's order. When an accountant calculates taxes, he takes into account the daily allowance is 100 rubles. per day. This amount is established by law specifically for the calculation of income tax. Anything above this limit, i.e. the rest of the daily allowance costs, is not considered an expense for tax purposes. Therefore, sometimes organizations set the amount of daily allowance in accounting also 100 rubles, although this amount is too small.
When departing on a business trip, the employee must put the seal of his organization on the travel certificate. Upon arrival, he must affix the seal of the organization to which he is sent. Departing from a business trip, he again must affix the seal of the organization to which he was sent, and upon arrival at his native company, its seal. It turns out that an employee's travel certificate must contain at least 4 seals: two of his own and two of others. And if the employee on the way still looked into any organizations, then more. Without these seals, the trip is considered not to have taken place.
Returning from a business trip, the employee submits to the management a report on the completion of the travel assignment, and also submits an advance report to the accounting department, attaching all supporting documents to it. Unlike per diems, the cost of travel and accommodation, even when calculating taxes, is not legally limited. Again, there are laws common sense: if an organization sells bath brooms, it will be very difficult for it to explain to tax inspectors why its director regularly travels on business trips to European capitals for numerous seminars and at the same time lives in the best apartments of five-star hotels.
To account for settlements with accountable persons, account 71 “Settlements with accountable persons” is used. This is active-passive check. If the organization gave the employee amounts for the report, this is an active account, if the employee overspent the amounts and it was decided to reimburse them, then we have a passive account.

an employee of an enterprise who receives “under the report” money for production miscellaneous expenses on the needs of the enterprise; These money are called accountable amounts.

Great Definition

Incomplete definition ↓

PERSON ACCOUNTABLE

an employee of an enterprise who has received cash in advance for future expenses related to economic activity. The list of accountable officials is drawn up by order of the head of the enterprise. P.l. must provide advance reports on the expenditure of accountable persons within the established time limits. To account for settlements with accountable persons, the account "Settlements with accountable persons" is used. The account "Settlements with accountable persons" is debited for the amounts issued under the report in correspondence with accounting accounts Money. For the amounts spent by accountable persons, the account "Settlements with accountable persons" is credited in correspondence with accounts that take into account costs and acquired values, or other accounts, depending on the nature of the expenses incurred. Analytical accounting of settlements with accountable persons is kept in a journal-warrant, contract cards, depending on the accounting registers used at the enterprise. Accountable amounts not returned by employees within the established time limits are reflected in the credit of the account "Settlements with accountable persons" and the debit of the account "Shortages and losses from damage to valuables". In the future, these amounts are debited from the account "Shortages and losses from damage to valuables" to the debit of the account "Settlements with personnel for wages", if they can be deducted from the employee's salary, and if they cannot be deducted - to the debit of the account "Settlements with personnel for other operations.

An accountable person is a trustee of an enterprise to whom the enterprise has granted such a status (status - (Latin status) legal status, condition).

Accountable persons are employees of the organization who received funds (advance payments) from the enterprise for economic, administrative and other expenses. They must submit to the accounting department a written report on the use of the funds received as advances, or return the unused amount to the cashier.

When an employee receives money for the purchase of office supplies, or he is assigned to pay another organization for services in cash, or he is sent on a business trip, in all these cases he is an accountable person.

Accountable persons can only be employees of the organization.

Mistakes made by business entities when making settlements with accountable persons can be conditionally divided into two main groups: violations of the documentation of settlements with accountable persons; non-compliance with the requirements of normative acts regulating the procedure for keeping records of settlements with accountable persons. In this publication, N.V. Fimina, a lawyer, tax expert, considers typical mistakes in each of these groups. Methodists "1C" give examples of the reflection of settlements with accountable persons in the program "1C: Accounting 8" (version 3.0).

Next - Regulation No. 373-P

Failure to file applications for the issuance of accountable amounts

It is possible to issue money for a report only on the basis of an application from an employee addressed to the head. It fixes the specific period for which the funds were issued (clause 4.4 of the Regulation of the Central Bank of the Russian Federation of October 12, 2011 No. 373-P, hereinafter - Regulation No. 373-P). The manager can set a deadline both in the form of a certain period (for example, 14 working days) and in the form of a specific date (for example, until June 9).

There are no exceptions for the situation when the accountable person is the head of the organization, the legislation does not provide.

However, it is not entirely logical for the head to write a statement in his own name. There are two options for this situation.

1. The application must contain the head's handwritten note on the amount of cash and the period for which they are issued, the signature of the head and the date. If the manager takes money for a report, he can write an order (memo) on their issuance, indicating in it the amount, the period for which the money is taken, the date and putting his signature.

2. You can leave "application" as the name of the document.

The wording “Please issue” can be replaced by the phrase “It is necessary to issue”. And in the header, instead of "director ...", simply indicate the name of the organization (for example: In OOO "Baza").

Since the legislation of the Russian Federation explicitly states that it is the head who affixes the visa on the application for the issuance of accountable amounts, the question of how to transfer this authority to another employee is relevant. Such a need may arise, for example, during the period of vacation or illness of the head.

There are two points of view on this.

The first is that the authority to approve applications for the issuance of accountable amounts should be transferred by proxy. The fact is that only the head of the organization has the right to represent its interests without a power of attorney. The issuance of accountable amounts is associated with the adoption of a management decision on spending the funds of a legal entity. Without appropriate authority, other employees are not entitled to make this decision.

The second position is as follows: a power of attorney is not needed to transfer powers, it is enough to issue an order in any form. It is explained like this.

The signing of an application for the issuance of accountable amounts is not a transaction: this action is not aimed at establishing, changing or terminating civil rights and obligations. Therefore, no power of attorney is required.

In our opinion, the first point of view is more reasonable and it is better to issue a power of attorney. In business practice, powers of attorney are issued not only for the actual conclusion of transactions, but also for the implementation of other "representative" functions. For example: a power of attorney is needed for an employee who takes documents on the organization's ownership of real estate, if this employee is not the head of the legal entity.

Illegal issuance of accountable amounts

If the accountable person has not accounted for the amount given to him, then a new advance payment cannot be issued to him.

For example, in the form of an advance report No. AO-1 (approved by the Decree of the State Statistics Committee of Russia dated 01.08.01 No. 55), a column is provided for the balance or overspending of the advance payment previously received by the employee. But this does not mean that the employee has the right to report once on several accountable amounts.

The employee has the right to take money under the report only after he fully repays the debt on the previously received advance.

This rule also applies to organizations that have only one employee - the head. For violation of this norm, liability is possible under article 15.1 of the Code of Administrative Offenses of the Russian Federation. The fact is that the absence of advance reports in the company, confirming the expenditure of previously issued funds, and the issuance of the next accountable amount to the employee, if he has a debt, leads to a violation of the law. In accordance with the disposition of Article 15.1 of the Code of Administrative Offenses of the Russian Federation, for non-compliance with the procedure for working with cash and the procedure for conducting cash transactions, the legislation provides for a fine:

from 4,000 to 5,000 rubles. - for officials of the organization (for example, the head);
from 40,000 to 50,000 rubles. - for the organization.

In arbitration practice, there are precedents for bringing to responsibility in this situation (see, for example, the decision of the Arbitration Court of the Rostov Region dated January 11, 2013 No. A53-33625 / 2012).

Non-compliance with the cash limit

The current legislation of the Russian Federation provides for the maximum amount of cash settlements under one contract - 100,000 rubles. (Clause 1 of Bank of Russia Directive No. 1843-U dated June 20, 2007).

This restriction applies to cash payments: between organizations; between an organization and an individual entrepreneur; between individual entrepreneurs.

Practitioners often have a question about how this rule relates to the issuance of cash to accountable persons - employees who are not registered as individual entrepreneurs and do not act as independent participants in economic circulation.

The following must be taken into account. If an employee uses accountable amounts for settlements under contracts that he concludes on behalf of an organization (entrepreneur) by proxy (or under agreements already concluded), the cash settlement limit must be observed. This follows from the letter of the Bank of Russia dated December 4, 2007 No. 190-T.

When purchasing goods (works, services) through a representative, the actual payer is not the citizen making the payments, but the principal in relations with the representative (employer). In accordance with Article 182 of the Civil Code of the Russian Federation, a transaction made by a representative directly creates, changes and terminates civil rights and obligations of the represented.

At the same time, you need to understand that settlements with the participation of accountable persons include two different operations:

issuance of money to an accountable person;
expenditure of these funds by the accountable person.

Any amount can be issued to an employee against a report, including more than 100,000 rubles, unless otherwise specified in the local document of the employer.

But when making settlements with counterparties through an accountable person, the limit is 100,000 rubles. according to one contract it is necessary to use.

It should be noted that, according to Letter No. 190-T of the Bank of Russia dated December 4, 2007, the legislation does not establish any time limits for cash settlements (for example, one business day), but contains a limit on the amount (100 thousand rubles) within one contracts. That is, this requirement cannot be circumvented by simply dividing the total payment into several one-time payments made on different days.

A relevant question is whether it is necessary to comply with the cash settlement limit if settlements through accountable persons are carried out by an employer who is not legal entity, or an individual entrepreneur (IP). For example: notary.

A notary is not an individual entrepreneur.

Notarial activity is a special legal activity that is carried out on behalf of the state, is not an entrepreneurship and does not pursue the goal of making a profit. This provision is also confirmed by the position of the Constitutional Court of the Russian Federation, set out in the decision of 19.05.1998 No. 15-P.

In tax legal relations, notaries engaged in private practice are equated with entrepreneurs (Article 11 of the Tax Code of the Russian Federation). In other respects, the legal status of private notaries is not identified with the legal status of individual entrepreneurs as individuals engaged in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.

Therefore, for the purposes of applying the limit in settlements through an accountable person, a notary cannot be equated with an individual engaged in entrepreneurial activities without forming a legal entity.

Ignorance of the rules of settlements using bank cards

There are two ways you can issue invoices:

in cash through the cashier;
to a bank card.

The first way is more common. Cash for issuance under the report can be obtained from the current bank account. In addition, it is possible to issue an accountable amount from the proceeds received by the organization's cash desk from the sale of goods (performance of work, provision of services).

The second method of issuing money for a report is most often associated with the transfer of a corporate bank card to an employee. Such a card can be used to pay for travel and hospitality expenses, as well as other business transactions.

Actually documenting transferring the card to an employee is not regulated by law. This procedure is best approved in the internal documents of the employer. In doing so, the following questions need to be addressed:

in what document will the issuance and return of the card be recorded (most often, the employer maintains a journal for issuing corporate cards);
whether the employee should write an application for issuing a card, and the head should issue an appropriate order;
how to ensure the protection of information about the PIN code (for example, you can equate this information with an official secret);
what is the procedure for the loss of a card by an employee (it is better to provide for the obligation of the holder to immediately report the loss of the card to the bank in order to block operations on it).

The transfer of the card itself does not equate to the issuance of accountable amounts. The debit amounts of account 71 are reflected in correspondence with cash accounts at the moment when the accountable person uses the card, i.e. withdraws funds from the card or pays expenses with it (see table 1).

Table 1. Accounting scheme for the issuance of accountable amounts through a corporate card.

No. p / p	Accounting action	Comment
	In accounting, the posting is Debit 71 Credit 55	Regardless of whether the employee paid with a card or withdrew cash through an ATM, debiting money from a card account is reflected in this posting. That is, until the moment the organization receives source documents, confirming the expense, funds debited from the account of a legal entity as a result of transactions by the corporate card holder, as well as in the case of cash withdrawals, are considered to be issued against the account of the employee. You can find out how much and when the employee withdrew from the card from the bank statement.
	The amounts from the credit of account 71 “Settlements with accountable persons” are written off to the debit of the accounts: (or) 26 "General business expenses"; (or) 60 "Settlements with suppliers or contractors"; (or) 91 “Other income and expenses”, etc.	This entry must be made when the employee submits an advance report, attach supporting documents and the report is approved by the manager.
	In tax accounting, expenses paid by card are also taken into account in the usual way. An employee may submit a report unified form N AO-1. The amount received by the card is reflected in the line "Advance payment received".	In the advance report, it is better to indicate that the money was received from the account using a bank card, and provide the number of the card issued to the employee.

Using a corporate card, the accountable person withdraws money from a special card account. It is important to note that you do not need to notify the tax office about opening a corporate card. The organization is obliged to report in writing to the tax office on all bank accounts opened by it. This follows from subparagraph 1 of paragraph 2 of Article 23 of the Tax Code of the Russian Federation. However, a corporate card in itself is not an independent type of bank account. And if it was not issued in connection with the opening of a new special card account, the obligation to submit a notification to the tax service does not arise.

Another feature is that when paying for goods (works, services) using a corporate card, there is no need to comply with the settlement limit (100,000 rubles under one agreement).

As mentioned above, this limit applies only to cash payments.

This is confirmed by the norms of paragraph 1 of the instruction of the Central Bank of the Russian Federation dated 06/20/2007 No. 1843-U.

The following situation is quite common. The management of the company was issued personal corporate cards.

At the same time, practitioners may have a question: can another employee, subordinate to this manager, or anyone else, use this corporate card on business trips, including abroad, or pay for goods (works, services). In other words, is it possible to use a personalized corporate card to issue amounts under the report to other persons.

Unfortunately, there are no official clarifications from the regulatory authorities on this issue. There is also no judicial practice at the federal level.

The essence of the problem is as follows. The corporate card is not the property of the head. However, according to the tax authorities, if the card is registered, only the head can manage the funds. Courts often do not support this approach.

As an example, we cite the Decision of the Arbitration Court of the Altai Territory dated 04.10.2012 No. А03-6142/2012. The organization was able to defend its right to issue accountable amounts through a registered corporate card, using the following arguments:

a bank card is one of the forms of issuing funds under the report of an employee of the enterprise, and, therefore, actions to withdraw and then use cashed funds cannot be regarded as a violation of the procedure for working with cash, provided for in Article 15.1 of the Code of Administrative Offenses of the Russian Federation;
the accounting policy of the organization provides for the issuance of funds under the report to materially responsible persons in two ways: cashless payment using corporate bank cards and cash payment by receiving funds from the cash desk;
funds debited from the account of a legal entity (bank corporate card) as a result of transactions (payment through a terminal, withdrawal of funds from an ATM) using a bank card are considered to be issued directly to the cardholder;
the money on the corporate card does not belong to the employee, but to the organization. An employee who has been issued a card gets the opportunity to manage money in the bank account of the organization. However, the cardholder can conduct transactions only within the limit specified in the agreement with the bank. A report on the targeted spending of funds on a corporate bank card is submitted by the holder to the director of the organization no later than three business days from the date of settlement on the card.

In this section, it is worth considering one more interest Ask associated with the issuance of accountable amounts in a cashless manner: is it possible to transfer accountable amounts to an employee's salary card?

We note right away that there is no responsibility for transferring accountable money to the same bank card to which his salary is transferred. These actions do not belong to the number of cash violations (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

There is good arbitration practice on this issue.

This procedure does not contradict the law, however, there are exceptions - the activities of paying agents.

Activity on acceptance by the paying agent from the payer of funds aimed at the fulfillment of monetary obligations of an individual to the supplier for payment for works, services, as well as directed to state authorities, local governments and budgetary institutions under their jurisdiction, as part of the performance of their functions, established by the legislation of the Russian Federation, is regulated by the Federal Law of 03.06.2009 No. 103-FZ (hereinafter - Law No. 103-FZ).

The paying agent is obliged to hand over to the credit institution the cash received when accepting payments for crediting in full to his special bank account (clause 15, article 4 of Law No. 103-FZ). At the same time, use the issuance of money under the report at the end of the shift to avoid liability under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation is not permissible. This is confirmed, for example, by the decision of the Arbitration Court of the Saratov Region of December 11, 2012 in case No. А57-18746/2012.

According to the materials of the case, the proceeds from the payment terminal in connection with the receipt of small amounts of funds were temporarily issued by the paying agent to the account (for accumulation). And the amount formed in excess of 20,000 rubles. the paying agent immediately handed over to the bank to replenish a special account. The organization believed that there was no element of any offense in its actions. The court did not agree with this approach.

The objective side of the administrative offense provided for in Article 15.1 of the Code of Administrative Offenses of the Russian Federation is a violation of the obligation to hand over to a credit institution cash received from payers when accepting payments in order to be credited in full to a special bank account (accounts). The obligation of the paying agent, established by paragraph 15 of Article 4 of Law No. 103-FZ, is not made dependent on the amount of payments, or on how cash was received - through the terminal, or directly to the cash desk of the organization.

Errors when approving advance report

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which the money was issued for the report, to submit an advance report with supporting documents attached.

If an employee has not timely reported on accountable amounts due to absence from work (for example, in case of illness), a special procedure applies. It is necessary to count three working days from the date following the day of expiration of the period for which the money was issued, “or from the day you start work” (clause 4.4 of Regulation No. 373-P).

One of the topical issues is how long from the date of delivery by the employee (accountable person) the advance report must be approved. More precisely: can the employer deliberately delay the approval of the expense report without returning the overspending to the employee (if any).

It all depends on how long the approval of advance reports and settlements with employees is prescribed in the internal documents of the employer. In Regulation No. 373-P there is a condition that the head sets the time allotted for these procedures on his own.

If the specified period is not set and there is, indeed, untimely settlements with accountable persons for reimbursement of the recalculation, the question arises of responsibility for these actions.

Administrative liability for late approval of the advance report is not established in the legislation. It is also not forbidden not to immediately reimburse the employee for overspending, but to make payments in installments. However, it is necessary to take into account the rules on the liability of the parties to the employment contract.

The material liability of the employer in case of violation of the established deadline for the payment of wages, vacation pay, calculation upon dismissal and other payments due to the employee is provided for by Article 236 of the Labor Code of the Russian Federation, according to which, if the employer violates the established deadline for the payment of wages, vacation pay, payments upon dismissal and other payments due to the employee, the employer is obliged to pay them with the payment of interest (monetary compensation) in the amount of not less than one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time from the amounts not paid on time for each day of delay, starting from the next day after the established payment deadline for day of actual settlement inclusive. The amount of monetary compensation paid to an employee may be increased by a collective agreement or an employment contract. The obligation to pay the specified monetary compensation arises regardless of the fault of the employer.

The concept of "other payments due to the employee" is not disclosed in this article, which is why other payments may include the costs incurred by the employee from his own funds for a business trip, the acquisition of property for the organization with the consent of the employer, which are subject to reimbursement to the employee upon approval by the employer advance report of the employee who made the costs from his own funds.

There are not many judgments on this subject. As an example, consider the decision of the Ust-Yansky District Court of the Republic of Sakha (Yakutia) dated February 11, 2011 No. 2-13 / 2011, in which the court made the following conclusions:

the inclusion of the employee's expenses in account 71 indicates the consent of the employer to set off the debt to the employee, the employer becomes liable for his actions for the untimely payment to the employee of other payments due to the employee;
if the advance report has not yet been approved by the manager, interest is calculated from the date the employee submits the advance report to the employer.

It is worth noting that while there are no official clarifications from regulatory agencies on this issue, as well as judicial practice at the federal level, organizations have a chance to avoid accruing interest under Article 236 of the Labor Code of the Russian Federation.

The following arguments can be used in court. Article 236 of the Labor Code of the Russian Federation states, as indicated above, including "other payments due to the employee." Compensation for overspending of accountable amounts can be regarded not as a payment, but as compensation. Article 236 of the Labor Code of the Russian Federation does not mention the application of interest to the compensation provided for by the current legislation.

In the first part of this section, we examined the consequences of violations of the procedure for approving the advance report, committed by the employer. Let's analyze the reverse situation.

What happens if the employee does not submit the advance report for approval by the employer in a timely manner? Is it possible to bring such an employee to disciplinary responsibility?

A similar situation was the subject of consideration in the Decision of the Ust-Kut City Court of the Irkutsk Region dated April 10, 2013 No. 2-405. The court concluded that disciplinary action was unacceptable.

In accordance with the requirements of the current labor legislation, disciplinary action can be applied to an employee for violating labor discipline, that is, for a disciplinary offense.

A disciplinary offense is a guilty, unlawful failure to perform or improper performance by an employee of the labor duties assigned to him (violation of legal requirements, obligations under employment contract, internal labor regulations, job descriptions, regulations, orders of the employer, technical rules, etc.).

An employee of an organization is not required to know the norms of Regulation No. 373-P (on the need to report within three days), if, due to labor relations, knowledge of this provision is not included in his duties.

As a result of consideration of the said case, the court awarded compensation to the employee also for non-pecuniary damage.

The court decision would be different if the organization had an internal document on settlements with accountable persons, which would provide for a rule on the timing of the advance report.

All employees should be familiarized with this document against signature. In this case, the committed violation could be regarded as a disciplinary offense with the appointment of liability measures provided for by law: warning, reprimand, dismissal.

We add that to fine an employee (appoint financial sanctions) for late submission of the advance report, as well as for other disciplinary offenses, is unacceptable. Measures of financial responsibility in this case, the current legislation is not provided.

The employer can recover the amount of debt for unspent accountable amounts.

According to Article 392 of the Labor Code of the Russian Federation, the employer has the right to apply to the court for disputes on compensation for damage caused to the employer within one year from the date of discovery of the damage caused. If this period is missed for good reasons, it can be restored by the court.

Lack of supporting documents

The accountable person must attach to the advance report documents confirming the amount and nature of the expenses incurred.

If the imprest amounts are reimbursed to the employee in the absence of supporting documents, the tax consequences of this operation should be taken into account (see table 3).

Table 3. Reimbursement of expenses to an accountable person in the absence of supporting documents

Name of payment to the budget

Accounting action

Accountable persons- employees of the organization who received cash in advance for future expenses (economic and business trips).

An accountable person is an individual (usually an employee of an enterprise) who is entrusted with carrying out any business transaction, performing a task (a business trip, purchasing and paying for inventory items, services) and who is obliged to report to the enterprise (an individual employer) about the assignment.

First of all, accountable are persons who are in labor relations with an enterprise or an individual entity. entrepreneurial activity. An employee hired under any employment contract (for permanent, seasonal, temporary work, part-time work) is an accountable person in relation to his employer.

The list of persons entitled to receive accountable amounts is approved by the head of the organization. The rules for issuing accountable amounts are regulated by the Procedure for Conducting Cash Operations and other documents.

A new advance payment is issued only after full settlement of the previously issued one. The size of the advance payment for future business expenses and its terms are determined by the head of the organization. Issuance of cash on account for expenses related to business trips, including business trips, is carried out within the limits of the amounts due to accountable persons for these purposes.

Received advance payment accountable persons can spend only for the intended purpose. The transfer of accountable amounts by one accountable person to another is prohibited.

The accountable person must submit to the head of the organization a report on the use of the funds received with supporting documents (travel tickets, hotel bills, sales receipts, etc.). For advances on business expenses, reports must be submitted within the time limits established by the head of the organization.

Discovered

The deadlines for compiling advance reports on business trip expenses are provided for by the relevant regulatory documents.

The balance of unspent amounts shall be submitted by the accountable person to the cash desk of the organization simultaneously with the submission of the advance report. The overspending of accountable amounts is given to the accountable person from the cash desk. Expense reports after verification by the accounting department, they are approved by the head of the organization.

2018-08-1515.08.2018 13:19

According to the change adopted on August 19, 2017, you can issue a new amount to an employee for a report at any time. Previously, this could not be done until the employee repaid the previous debt. For violations, inspectors were fined up to 50 thousand rubles.

Service Temporarily Unavailable

rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Accumulating debts from accountable employees is still risky. Inspectors may require personal income tax from them. Therefore, you will have to fight off additional charges already in court.

In accordance with clause 11 of the Procedure for Conducting Cash Transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of September 22, 1993 No. 40, enterprises issue cash against a report on business and operating expenses in amounts and for periods determined by the heads of enterprises.
Persons who have received cash on account are obliged, no later than three working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final settlement on them.
Based on Art. 41 of the Tax Code of the Russian Federation, income is recognized as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in relation to the income of individuals in accordance with the chapter “Income Tax on Individuals” of the Tax Code RF.
In accordance with paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, when determining the tax base for personal income tax, all income of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form material gain determined in accordance with Art. 212 of the Tax Code of the Russian Federation.
But, funds issued to individuals under the report do not fall under this concept. The receivables attributed to the employee do not imply the transfer of ownership of the amounts issued under the report, therefore, such debt cannot be considered as part of the employee's income. Otherwise, this would mean a change in the legal qualification of the relationship between the organization and the employee, and only a court can make such a retraining.
Article 45 of the Tax Code of the Russian Federation prohibits the indisputable collection of taxes in such a case. The money issued against the report does not become the property of the employee, even if he did not submit the advance report on time, but form the debt of the individual to the organization. In addition, they are not his income and are not recognized as an object of personal income tax (determination of the Supreme Arbitration Court of the Russian Federation of September 7, 2010 No. VAS-12053/10, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 3, 2009 No. 11714/08, FAS of the Moscow District of March 22. 2010 No. КА-А40/2469-10 in case No. А40-25540/09-115-130, No. КА-А40/5879-10-3 of 16.06.2010 in case No. А40-125078/09-126-900, FAS of the Northwestern District dated May 12, 2009 No. A56-16804 / 2008).
The courts also do not support the possibility of qualifying accountable amounts for which reports are not submitted on time as interest-free loans (determination of the Supreme Arbitration Court of the Russian Federation dated 07.09.2010 No. VAS-12053 / 10, resolutions of the Federal Antimonopoly Service of the Moscow District dated 02.24. 669-10 in case No. A40-46422 / 09-112-282, FAS of the East Siberian District dated 05.05.2009 No. A33-6849 / 2008-F02-1857 / 2009). The funds issued against the report, for which the employee did not submit an advance report in a timely manner, are recognized as the employee's debt to the employer (paragraph 213 of the Instructions for the Application of the Unified Chart of Accounts accounting…”, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n). The repayment of this debt can be made, in particular, by deduction from wages (Article 137 of the Labor Code of the Russian Federation). The employer has the right to make a decision to deduct from the employee's salary no later than one month from the date of expiration of the period established for the return of the advance, provided that the employee does not dispute the grounds and amounts of the deduction (letter of the Federal Service for Labor and Employment dated 11.03.2009 No. 1144- TK, dated 09.08.2007 No. 3044-6-0).

Regarding the second question, that the worker reported ahead of time and asks for a new amount in the account, then you, of course, can issue it, because he acquires something for the enterprise ...

You can leave a comment on this topic after registration. Registered users have more options. Go to registration.

Accountable person

Regulatory regulation of settlements with accountable persons

Accounting for settlements with accountable persons is carried out in accordance with regulatory documents that have different statuses. Some of them are mandatory, others are advisory in nature. Depending on purpose and status regulations it is advisable to present in the form of the following system:

The first level (legislative) - defines the essence of accounting, its tasks, the basic concepts used in accounting, the procedure for regulating, organizing and maintaining accounting and presenting financial statements. which are adopted by the State Duma, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, directly or indirectly regulating the organization and maintenance of accounting in an organization.

The documents of the first level, first of all, include the Federal Law "On Accounting", the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, the Federal Laws "On Public joint stock company”, “On limited liability companies”, etc.

The Civil Code defines such necessary concepts as a legal entity (Article 48), its features and types: commercial and non-commercial, defines a license as a special permit that is issued to legal entities for the right to engage in certain types activities, the list of which is determined by law; explains the difference between the charter and the memorandum of association, as well as between the reorganization of the enterprise and its liquidation, knowledge of which is necessary for the correct reflection in the accounting of transactions related to them. Further, the Civil Code reveals the essence of property and property rights (clause 1, article 209 of the Civil Code of the Russian Federation). This is also important for accounting service enterprises, since it is necessary to know when the right of ownership to a particular object comes in order to correctly reflect it in accounting. It is also necessary to know Civil Code in order to understand the economic meaning of the contract, since the contract acts as an important means of individual rights to regulate property and non-property relations and acts as a kind of legal transactions (clause 1 of article 307 of the Civil Code of the Russian Federation). Many business transactions are not complete without concluding an agreement, and in this regard, you should know the conditions and procedure for concluding an agreement (Article 432 of the Civil Code of the Russian Federation); requirements for the form of the contract; grounds for changing or terminating the contract, liability for its non-fulfillment, and much more. Thus, the Civil Code of the Russian Federation defines the main legally significant conceptual categories that must be mastered by the personnel of the enterprise in order to be able to conduct business activities.

The Law “On Accounting” No. 402-FZ of December 6, 2011 played a decisive role in preventing the collapse of the unified accounting and reporting system in the Russian economy.

Accountable persons in accounting

It became the core around which, with varying degrees of success, work was carried out to reform the domestic accounting department.

A decade of experience in legislative regulation of accounting shows that such regulation should be focused on solving two main tasks: firstly, the law should establish a mechanism for exercising the right of interested parties to receive reliable, objective and useful information on the activities of economic entities; secondly, the law should determine the system of accounting regulation that will allow to fulfill the first task. Hence the law "On Accounting" establishes the minimum required requirements for accounting, accounting process and reporting.

The second level (normative) - establishes ground rules formation of complete and reliable information on individual sections of accounting and presentation of information in financial statements. these are accounting regulations (PBU) developed in accordance with the requirements of IFRS, rules and other norms. They are divided into three groups: provisions regulating general issues disclosures; provisions relating to the assets and liabilities of the organization; provisions that address the financial performance of the organization. To organize the accounting of expenses, PBU 10/99 “Expenses of the organization” is intended. This Regulation establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the law Russian Federation. An organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners). The expenses of the organization, depending on their nature, conditions of implementation and activities of the organization, are divided into:

1. expenses for ordinary activities;

2. other expenses.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses. Other expenses also include emergency expenses.

The third level (methodological) - the documents of this level are advisory in nature, they set out methodological instructions, explanations on the issues of setting up accounting. Documents of this level include guidelines for accounting of fixed assets, material production stocks and others, which reveal the methodological and practical aspects, rules and methods of accounting for certain objects.

The list of documents regulating accounting methods is quite extensive. These documents should be divided into two groups, since one regulates the accounting of objects of general industry purpose, and the other has an industry focus. The first group, in particular, includes:

- the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993. No. 40 (letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18);

— Guidelines on accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated July 20, 1998. No. 33n (as amended by the order of the Ministry of Finance of Russia dated March 23, 2000 No. 32n);

- Methodological guidelines for accounting of inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. No. 119n (as amended by the order of the Ministry of Finance of Russia dated April 23, 2002 No. 33n);

- Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000. No. 94n (as amended by the order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n);

Regulatory documents of the third level specify and disclose the procedure for the application of federal laws and regulations (standards) of the Ministry of Finance of Russia. They cannot be in conflict with higher-level legal acts. Third level documents do not have legal effect, i.e. they should not be invoked in legal proceedings. However, these documents make it possible to rationally organize accounting in accordance with the rules provided by the Russian Ministry of Finance and the needs of users of economic information. Compliance with the requirements of the third level documents is checked by auditors and departmental audit bodies

The fourth level (organizational) - organizations, guided by the legislation of the Russian Federation on accounting, regulations of the bodies regulating accounting, independently form their accounting policies. According to PBU 1/2008, an accounting policy is understood as a set of specific methods and forms of accounting, determined by the organization itself on the basis of the stipulated requirements and features of the activity. The general requirement formulated by the Ministry of Finance of Russia is that accounting policies should disclose accounting methods that significantly affect the assessment and decision-making by interested users of financial statements. Methods of conducting accounting are recognized as essential, without knowledge of which a reliable assessment of the financial position, cash flow or financial performance is impossible. These signs should include:

ways to pay off the cost of depreciable property according to the rules of accounting and tax accounting;

the procedure for assessing inventories, goods, work in progress and finished products;

types of reserves created and terms for writing off deferred expenses;

procedure for using net profit;

other matters that the owners, leaders and managers of the organization deem material.

Due to the fact that settlements with accountable persons affect several sections of both accounting and tax accounting the list of legislative acts is quite large.

The main provisions for the reflection of expenses with accountable persons in accounting are regulated in federal law“On Accounting” No. 402-FZ dated 06.12.2011 (1st level).

The procedure for issuing funds for economic needs and the rules for processing the issuance are specified in the "Procedure for Conducting Cash Transactions".

Due to the fact that settlements with accountable persons are carried out in cash, the amount of settlements of an accountable person when paying in cash must comply with the regulations of the Directive of the Central Bank of the Russian Federation, in accordance with which the maximum amount of cash settlements for one transaction with one legal entity in the amount of 60 thousand rubles (3rd level).

Settlements with accountable persons affect the taxation of the enterprise in the context of corporate income tax, value added tax, personal income tax and the unified social tax, i.е. they are reflected in the following chapters. Tax Code RF.

Chapter 21 "Value Added Tax" regulates the rules for writing off VAT when making expenses at the expense of accountable funds. Chapter 23 "Income Tax for Individuals" and Chapter 24 "Unified Social Tax" regulate the procedure for taxing personal income tax and UST for amounts received by an employee under a report. Chapter 25 "Corporate income tax" stipulates the procedure for accounting for expenses incurred from funds issued under the report, when calculating taxable profit (level 1).

In addition, settlements with accountable persons are reflected in the Accounting Regulation No. 10/99 "Expenses of the organization" (3rd level).

When processing travel expenses, the norms are taken into account Labor Code RF (18), which specifies the list of persons who can be sent on a business trip (1st level).

The amount of daily allowance is established by the Decree of the Government of the Russian Federation of February 8, 2002 No. 93 (1st level).

The main documents of the fourth level for settlements with accountable persons are:

1. Accounting policy, formed by the chief accountant of the organization and approved by the head of the organization. The basics for the formation and disclosure of the organization's accounting policy are established by PBU 1/98 "Accounting Policy of the Organization", approved by order of the Ministry of Finance of Russia dated 09.12.1998 No. 60n.

2. Forms of primary accounting documents approved by the head for accounting of settlements with accountable persons:

incoming cash order (form KO-1) - issued when the employee returns the unspent accountable amount to the cash desk;
expenditure cash warrant (form KO-2) - issued when issuing funds for a report;
travel certificate (form No. T-10) - determines the actual time the employee was on a business trip;
advance report with supporting documents (invoices, receipts, travel tickets, waybills, etc.).

3. The chart of accounts approved by the head of accounting - contains a list of synthetic accounts and sub-accounts used by the organization.