Correction in the journal of forms of strict reporting. It is necessary to generate a correction cash receipt. Questions and ambiguities on the new Regulation

We use BSO in our work, please explain what to do if a mistake was made in the BSO and it was discovered after a few days? Thanks for the answer, but it is not clear whether it is necessary to issue a new BSO to replace the damaged one and what if the buyer has a copy of the wrong BSO and there is no way to replace it?

Answer

If a mistake is made in the BSO, you need to replace the form itself and its copy. A strict reporting form is a document that an organization issues to a client in exchange for a cash receipt. Therefore, the client instance must be replaced. If a copy is with the buyer, then the organization cannot issue a new BSO. How to correct the error in this case, the law does not say.

In the event of an audit, the organization may be fined under the Code of Administrative Offenses of the Russian Federation. The fine for officials under this article is from 3,000 to 4,000 rubles; for legal entities - from 30,000 to 40,000 rubles. However, it is possible to bring an enterprise to responsibility under Article 14.5 of the Administrative Code only within two months from the date of the offense. If a mistake is made earlier, the tax authorities will not be able to fine you.

What is the responsibility for violating the procedure for conducting cash transactions

Important: the limitation period for administrative offenses in the field of cash discipline is two months from the date of the offense (,).

If errors are made in the BSO

Note that even if the travel company incorrectly filled out the strict reporting form, but it was valid during the audited period, it will be problematic for the tax authorities to hold it accountable for not using the CCP in this case.

The judges do not consider that this constitutes an offense under the Code of Administrative Offenses of the Russian Federation (decrees;).

Errors in the strict reporting form are unacceptable

When filling out the BSO, a travel agency employee sometimes makes a mistake - incorrectly indicates the date or number. How to be in such cases?

You need to fill out a new form. The fact is that a strict reporting form is a document that a travel agency issues to a client in exchange for a cash receipt (). Therefore, the use of BSO replaces the use of a cash register. And corrections in cash documents are not allowed (). Therefore, the form will have to be reissued.

Are corrections allowed in the BSO accounting book? Can I be guided by the rules for keeping a cashier-operator journal when filling out the BSO accounting journal?

Answer

we report the following: The procedure for maintaining the BSO accounting book is contained in clause 13 of Decree of the Government of the Russian Federation of 05/06/2008 N 359. According to this clause, the sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), as well as sealed with a stamp. The legislation does not contain other rules for accounting for BSO. Therefore, the organization has the right to determine the procedure for maintaining such a book on its own.

The legislation does not contain rules for maintaining the BSO accounting book, as well as a ban on making corrections to this book. Therefore, when an organization detects an error in the book, it can be guided by the procedure for making corrections provided for accounting registers.

According to this procedure, corrections are made on the basis of an accounting statement. In the accounting registers, corrections are not allowed that are not authorized by the persons responsible for maintaining the corresponding register. If the correction in the register is authorized by the responsible persons, then certify it with the signatures of these persons (indicating their surnames and initials or other details necessary to identify these persons), enter the date of the correction.

The rationale for this position is given below in the materials of the Glavbukh System

1. Decree of the Government of the Russian Federation of 06.05.2008 N 359

13. Accounting for forms of documents made in a typographical way, according to their names, series and numbers, is kept in the book of registration of document forms. The pages of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamped).*

2. Situation:How to fix an error in the accounting register

You can correct an error in the accounting register on the basis of accounting. This document should contain the justification for the correction.

In the accounting registers, corrections are not allowed that are not authorized by the persons responsible for maintaining the corresponding register (). If the correction in the register is authorized by the responsible persons, then certify it with the signatures of these persons (indicating their surnames and initials or other details necessary to identify these persons), enter the date of the correction. Such rules are established by Article 10 of the Law of December 6, 2011 No. 402-FZ.*

Registers

The forms of registers are approved by the head of the organization. The mandatory details of the accounting register are:

• name of the register;
• the name of the organization (economic entity) that compiled the register;
• start and end dates of maintaining the register and (or) the period for which it was compiled;
• chronological and (or) systematic grouping;
• unit of measurement;
• the names of the positions of persons responsible for maintaining the register, and their signatures with decoding.

Registers are compiled on paper and (or) in the form of an electronic document signed by .

When making corrections to the registers, it is necessary to put down the date of correction, as well as the signatures of the persons responsible for maintaining this register (with decoding).

When registering in the registers, it is not allowed:
– omissions or withdrawals;
- reflection and

Are arithmetic errors, typos and corrections allowed in the primary? The answer depends on the type of document and the materiality of the defect. Some errors can lead to a distortion of the balance, others will become the basis for adjusting tax deductions against the taxpayer, and some will go unnoticed.

Assessment of the significance of errors in the primary

Types of errors in the preparation of primary documentation:

• the use of forms of primary forms not approved by the order of the head of the enterprise;
• one or more required details are missing;
• the document does not indicate responsible persons and there are no their signatures;
• fixes are present;
• the form is illegible;
• instead of a pen, a pencil is used for filling;
• there are no dashes in empty cells and columns.

Corrections to primary documents are allowed in relation to a limited list of forms. The procedure is relevant if the error is significant. The degree of significance is assessed according to the criteria for the possibility of identifying all data and compliance with the requirements of the tax authorities.

Examples of invalid errors:

1. Documentation date is missing or misspelled.
2. The use of false information in the TIN number is allowed.
3. Incorrect amount of work performed.
4. The document was signed by an unauthorized person.
5. Are arithmetic errors acceptable in the primary source - incorrect reflection of the quantity of goods or its value, the amount of calculated tax can lead to a tax dispute.
6. The discrepancy between the value of the amounts in the numerical version and in indicating it in words.

Ways to correct errors in primary documents

In what cases can typos be left without correction:

• if the mistake made does not interfere with the identification of the seller and the buyer;
• if possible without contacting additional documents determine the names of goods, works or services;
• it is possible to clearly distinguish property rights and their value (letter of the Ministry of Finance dated February 4, 2015 No. 03-03-10 / 4547).

Corrections to primary accounting documents are carried out on the basis of clause 7 of Art. 9 of Law No. 402-FZ "On Accounting". It is possible to use the following methods:

1. Entering the correct data in the original version of the document. In this case, the incorrect value is crossed out with one line, new text or numeric data is written on top. It is important that you can make out both the old numbers with words and the new ones. Next to the strikethrough, the inscription “corrected” is affixed, which is certified by the signatures of the responsible persons and the date the changes were made to the document must be indicated.
2. Making a corrective document is similar to creating a corrective invoice.
3. The red reversal method is required to cancel previously posted documents.

Corrections in primary documents should not be carried out with the help of an eraser, proofreaders, by erasing with blades. If it is necessary to eliminate the defect in the form of missing details, then it is allowed to add them by hand. This rule also applies to documents typed on a computer.

What primary documents are not allowed to be corrected?

The instructions of the Central Bank dated March 11, 2014 under No. 3210-U established that it is impossible to correct the entered data in cash documents (clause 4.7). These forms include expenditure and receipt orders. But the cash book with the payroll is included in the category of documentation for which adjustments are allowed. In the case of the cash book, the procedure for making changes is as follows:

1. Correction of errors in primary accounting documents drawn up on paper must be accompanied by an indication of the date of the change, signatures with transcripts of the persons responsible for filling out this form.
2. Electronic documents that have already been signed cannot be changed.

If the error was made a few days ago, and is noticed only now, when it distorts the data in the following days, all sheets with incorrect information must be corrected. If the error lies in the missing blank sheet of the cash book, this blank form is crossed out and subject to cancellation.

What primary documents are not allowed to be corrected? In addition to cash, it is not allowed to make adjustments in payment forms (clause 2.4 of the Regulations dated 19.06.2012 under No. 383-P). Under the ban and corrections in the forms of strict reporting, which are used in the implementation of cash payments.

If an erroneous entry was made in one of these documents when filling out, the accountant cannot cover up the numbers or inscriptions with a corrector, draw in a pen or cross out the data reflected in the form. In this case, only the issuance of a new copy of the order or instruction is allowed.

Responsibility for BSO (their non-issuance, incorrect execution, loss) is established by the norms of administrative legislation. What penalties can be applied to the offender and can they be avoided in any way?

What is a strict reporting form?

Article 1.1 of the law "On CCP" dated 22.05.2003 No. 54-FZ defines a strict reporting form (hereinafter - BSO) as a primary accounting document equated to a cash receipt, generated in electronic form and (or) printed using an automated system for strict reporting forms at the time of settlement between the user and the client for the services rendered, containing information about the settlement, confirming the fact of its implementation and complying with the requirements of the legislation of the Russian Federation on the use of cash registers.

But this definition will fully work from 07/01/2019, when all organizations and individual entrepreneurs, without exception, will be required to apply BSO in the manner prescribed by law No. 54-FZ. Until this date, when providing services to the population, business entities that have the right not to use CCPs can work with them according to the rules that are enshrined in the Decree of the Government of the Russian Federation “On the procedure for making cash payments ...” dated 05/06/2008 No. 359. The exception is the catering sector, whose enterprises (except for individual entrepreneurs without employees) had to switch to a new procedure for working with BSO from 07/01/2018.

What are the penalties for not issuing a BSO?

Non-issuance of BSO is equated to non-use of cash registers for the following reasons. According to paragraph 2 of Art. 2 of Law No. 54-FZ, some firms and entrepreneurs providing services to the public may not use cash registers for cash payments. However, this is permissible only if a document is issued to customers that is similar in composition and purpose to a cash receipt - BSO. If such a form is not issued by the seller, then this action is interpreted by the regulatory authorities as an illegal non-use of CCP, which is an administrative offense.

According to paragraph 2 of Art. 14.5 of the Code of Administrative Offenses, it entails a penalty in the form of a fine:

• for officials - in the amount of 25 to 50% of the amount accepted without issuing a document (but not less than 10,000 rubles);
• for legal entities - in the amount of 75 to 100% of the amount accepted without issuing a document (but not less than 30,000 rubles).

Repeated violation with the amount of proceeds not posted through the CCP in the amount of 1 million rubles. and more severely punished:

• in relation to officials, it entails disqualification for a period of one to two years;
• for individual entrepreneurs and legal entities may result in an administrative suspension of activities for up to 90 days.

A separate offense of the Code of Administrative Offenses is the failure to issue a cashier's check or BSO if there is a client's request. In this case, the following types of liability will apply (clause 6, article 14.5):

• a warning or a fine for officials in the amount of 2,000 rubles;
• for legal entities - a warning or a fine of 10,000 rubles.

Note that controllers can equate the issuance of a form with the non-issuance of a BSO:

• for an amount different from that which was actually received;
• manufactured by unacceptable methods (all permitted methods are listed in clauses 5, 11 of Decree No. 359);
• with missing mandatory details (their list is given in paragraph 3 of Resolution No. 359).

IMPORTANT! The opinions of judges on the issue of bringing to responsibility for issuing BSO with incorrect details are very, very contradictory. For example, the resolution of the Federal Antimonopoly Service of the North-Western District of December 10, 2007 No. A56-13516 / 2007 contains the decision of the arbitrators to hold the company liable due to the fact that it did not enter its details in the BSO. And a completely different opinion was expressed by the judges in the decision of the Federal Antimonopoly Service of the West Siberian District of October 25, 2007 No. F04-7541 / 2007 (39632-A75-7), when they decided not to hold the individual entrepreneur liable, despite the fact that he did not indicate in the BSO a number of mandatory details.

In addition to administrative responsibility for the absence of BSO, tax liability is also possible - according to Art. 120 of the Tax Code of the Russian Federation in the form of a fine in the amount of 10,000-30,000 rubles, and in case of understating the tax base in the amount of 20% of the amount of the unpaid tax, but not less than 40,000 rubles.

Is there any liability for the loss of the BSO?

In this case, a measure may be applied for violating the procedure for storing primary accounting documentation, which all business entities are required to comply with (Article 29 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). According to paragraphs. 1, 2 art. 15.11 of the Code of Administrative Offenses of the Russian Federation provides for the following fines for officials for the lack of a primary organization:

• 5,000-10,000 rubles at the first violation
• 10,000-20,000 rubles or disqualification for 1-2 years - if repeated.

In addition, according to paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation for failure to provide regulatory authorities with primary documentation, a fine of 300-500 rubles is imposed on officials. For the same violation, liability is also provided for under paragraph 5 of Art. 14.5 of the Code of Administrative Offenses - a warning or a fine for officials in the amount of 1,500-3,000 rubles, a warning or a fine of 5,000-10,000 rubles is applied to legal entities.

There is also the possibility of a fine under Art. 120 of the Tax Code of the Russian Federation, which we discussed above.

IMPORTANT! Speaking about liability for the loss of BSO, it should be understood that it only applies to cases where the seller does not have completed forms. Blank forms are not primary documentation, and liability for their loss is not provided.

Do not forget to follow the procedure for writing off lost BSOs (including unfilled ones), it is established by clause 19 of Decree No. 359. The fact of loss is confirmed by an inventory list that compares the data of the BSO accounting book with the actual data on the presence of BSO from the responsible employee. At the same time, if BSOs were lost through his fault, disciplinary measures may be applied to the offending employee in accordance with the Labor Code of the Russian Federation. And if the loss of BSO was the result of illegal actions of an employee (in particular, theft), it is necessary to notify the investigating authorities about this fact.

Can an employee of the company or individual entrepreneur be held liable?

According to Art. 2 of the law dated 05.22.2003 No. 54-FZ, only organizations or individual entrepreneurs are required to use cash registers (or BSO). What does this mean? The fact that the legislation does not provide for the obligation of an individual - an employee of a company or individual entrepreneur (for example, a cashier) to issue a BSO or a cash receipt. Such an obligation is assigned to the employee solely by employers on the basis of the relevant provisions of the employment contract concluded between the employee and the legal entity (or individual entrepreneur).

Thus, only the employer can be held liable for non-issuance of the BSO, since in this situation his employee performs actions on the basis of an employment contract, but is not a party to the sales contract (letter of the Federal Tax Service dated 06/13/2006 No. MM-6-06 / 597@). However, this fact does not prevent the employer from demanding damages from his employee if they were caused through his (employee's) fault.

When can the fine be reduced and punishment avoided?

Even if a fine for not issuing a BSO (or not using a CCP) was imposed for good reason, judges can mitigate the punishment by reducing the amount of the monetary penalty or not applying it at all. The most significant mitigating circumstance in this situation is the primary involvement of a firm or an individual entrepreneur in the appropriate type of administrative responsibility. For example, the arbitrators, in issuing the decision of the Federal Antimonopoly Service of the North-Western District dated May 7, 2007 No. A56-11958 / 2006, considered it possible to reduce the amount of penalties imposed on the company from 35,000 to 30,000 rubles.

Judges may favorably treat the violator of cash discipline and release him from administrative responsibility also if the violation is recognized as insignificant. Most often this happens when the amount that should have been recorded in the unissued document is small, and the legal entity or entrepreneur is held liable for the first time (Decree of the Federal Antimonopoly Service of the Volga-Vyatka District of August 26, 2008 No. A28-3765 / 2008-144 / 14).

Another example of the insignificance of the violation is the resolution of the Federal Antimonopoly Service of the Urals District of June 24, 2008 No. Ф09-4443 / 08-С1, when the company was exempted from liability for the use of an unidentified BSO, while all its details complied with legal requirements.

Another point that should be taken into account: the period during which punishment can be imposed - it is enshrined in Art. 4.5 of the Code of Administrative Offenses. According to this rule, a decision to impose an administrative penalty cannot be issued if more than 2 months have passed since the date of the violation.

And the last nuance that will help to avoid punishment: according to Art. 7 of Law No. 54-FZ, the controlling function for the use of CCP and BSO by economic entities is assigned to the tax authorities. At the same time, only certain employees of the Federal Tax Service can draw up protocols in case of violations and impose liability (Article 23.5 of the Code of Administrative Offenses of the Russian Federation):

• Head of the Federal Tax Service of the Russian Federation and his deputies;
• heads of inspections of subjects of the Russian Federation and their deputies;
• heads of city and district branches of the Federal Tax Service.

In the event that the protocol is drawn up by another official, the violator may be exempted from bringing to administrative responsibility (Decree of the Federal Antimonopoly Service of the Moscow District dated April 30, 2004 No. KA-A40 / 3113-04).

Can tax authorities conduct test purchases?

In order to bring the violator to justice, the violation must be identified. But can FTS officers do this? For a long time, the judges did not have a unanimous opinion as to whether the tax authorities had the right to carry out test purchases. A bit of history. In 2008, the Supreme Arbitration Court came to the conclusion that the inspectors of the Federal Tax Service do not have the right to do this, since test purchases (called test purchases in the legislation) are recognized as an operational-search measure (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02.09.08 No. 3125/08). And the tax authorities do not have the right to carry them out. It is impossible to take into account the evidence obtained in case of non-compliance with the law. The federal arbitration courts, massively canceling fines for non-compliance with cash discipline.

A little later, the Supreme Court of the Russian Federation (Decree No. 46-AD09-1 of July 24, 2009) expressed the exact opposite opinion: control over the use of cash registers and the issuance of cash documents is assigned to the tax authorities in accordance with Art. 7 of the law dated 05.22.03 No. 54-FZ, the provisions of which do not prohibit employees of the Federal Tax Service from conducting a test purchase, therefore, they have the right to carry it out.

And in the middle of 2016, the Presidium of the Supreme Court confirmed the same position (review of the judicial practice of the Armed Forces of the Russian Federation No. 2 (2015)), explaining that the norms of the law of August 12, 1995 No. 144-ФЗ “On operational-search activity”, which means that such an event is not an operational-search activity. The judges also focused on the fact that the test purchase act drawn up by the tax authorities is evidence when considering cases of imposing liability under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.

For other types of audit activities, see the material “Tax audit - what is it and what is the procedure?” .

Results

Responsibility for improper use and storage of BSO is established by the articles of the Code of Administrative Offenses of the Russian Federation and the Tax Code of the Russian Federation. At the same time, it is important to remember the legislative nuances that prevent the imposition of fines for violation of cash discipline or minimize their amount.

A certain category of organizations and individual entrepreneurs, due to the specifics of their activities or location features, has the right to make cash payments without the use of cash registers. This is possible when carrying out the following types of activities (clause 3, article 2 of the law of May 22, 2003 No. 54-FZ “On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards”, hereinafter - Law No. 54-FZ):

• sales of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the subject;
• sales valuable papers;
• sales of lottery tickets;
• sales of travel tickets and coupons for travel in urban public transport;
• providing meals to students and employees general education schools and equated to them educational institutions during training sessions;
• trade in markets, fairs, exhibition complexes, as well as in other territories allotted for trade, with the exception of shops, pavilions, kiosks, tents, car shops, auto shops, motor vans, container-type premises and other similarly equipped and ensuring the display and safety of goods in trading places, open counters inside covered market premises in the sale of non-food products;
• small-scale retail trade in food and non-food products (with the exception of technically complex goods and food products that require certain storage and sale conditions) from handcarts, baskets, trays;
• sales in passenger cars of trains of tea products in the range approved by the federal executive body in the field of railway transport;
• sales in countryside(excluding district centers and urban-type settlements) medicines in pharmacies located in feldsher-midwife stations;
• trade in kiosks with ice cream and soft drinks on tap;
• trade from tanks with beer, kvass, milk, vegetable oil, live fish, kerosene, vrazval vegetables and gourds;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal;
• the sale of objects of religious worship and religious literature, the provision of services for the conduct of religious rites and ceremonies in places provided to religious organizations for these purposes;
• sales at face value of state postage stamps confirming payment for postal services.

Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements) specified in the list approved by the state authority of the subject can also carry out cash settlements without the use of cash registers.

And now let's see what the legislation says about the use of strict reporting forms. So, organizations and individual entrepreneurs can make cash payments or payments using payment cards without the use of cash registers in the case of rendering services to the population, subject to the issuance of appropriate forms of strict accountability (Clause 2, Article 2 of Law No. 54-FZ). Types of services to the population can be viewed in " All-Russian classifier services to the population OK 002-93 (OKUN)”, approved by the Decree of the State Standard of the Russian Federation dated 06.28.1993 No. 163. Not so long ago, by the Government Decree dated 06.05.2008 No. ) settlements using payment cards without the use of cash registers” (hereinafter referred to as the Regulation).

Please note that cash receipts and receipts for them are not strict reporting forms (letter of the Federal Tax Service for Moscow dated September 05, 2006 No. 22-12 / 78389).

New rules

The new Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash settlements and settlements using payment cards without the use of cash registers in the case of the provision of services to the public, subject to the issuance of a document drawn up on a strict reporting form (hereinafter referred to as the SRF), equated to a cashier's check. Also, the Regulations prescribe the procedure for approval, accounting, storage and destruction of such forms.

Blank form

So, on strict reporting forms, receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equated to cashier's checks intended for cash settlements or settlements using payment cards without the use of cash registers are issued (p. 2 Regulations).

The strict reporting form must contain the following details (clause 3 of the Regulations):

• document name, six-digit number and series;
• name and legal form - for the organization;
• surname, name, patronymic - for an individual entrepreneur;
• location of the permanent executive body legal entity;
• type of service;
• the cost of the service in monetary terms;
• payment amount;
• the date of the calculation and preparation of the document;
• position, surname, name and patronymic of the person responsible for the transaction, and the correctness of its execution, his personal signature, seal;
• other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

According to paragraph 5 of the Regulations, the document form can be printed in a typographical way or formed using an automated system. Moreover, the printed document must contain information about the manufacturer (abbreviated name, TIN, location, order number, year of execution, circulation). Also, the manufacturer affixes the series and document number on each form (clause 9 of the Regulations).

Instructions for filling out the BSO

The form of the document is filled out clearly and legibly. However, no corrections are allowed. At the same time, a damaged or incorrectly completed form is crossed out and attached to the book of accounting for document forms for the day on which it was filled out (clause 10 of the Regulations).

When filling out the BSO, at least one copy of the document is drawn up at the same time. As an option, the form itself must have detachable parts (clause 8 of the Regulations).

As we have already noted, the formation of document forms can also be carried out using an automated system. True, it is unlikely that many will be able to use this. The fact is that the requirements for this item are very strict. So, in order to simultaneously fill out the form of the document and issue the document, the execution of following requirements(clause 11 of the Regulations):

• the automated system must be protected from unauthorized access, identify, record and save all operations with the document form for at least 5 years;
• when filling out the form of a document and issuing a document by an automated system, a unique number and series of its form are stored.

At the request of the tax authorities, all organizations and individual entrepreneurs are required to provide them with information from automated systems on issued documents (clause 12 of the Regulations).

Accounting Forms

The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, accounting and issuing document forms, as well as accepting cash from the population Money, an agreement on liability (clause 14 of the Regulations).

All received forms of documents are accepted by the responsible employee in the presence of a commission formed by the head of the organization (individual entrepreneur). The compliance of the actual quantity, series and numbers of forms with the data specified in the accompanying documents is subject to verification. Next, an appropriate acceptance certificate is drawn up, which is approved by the head and is the basis for accepting documents for registration (clause 15 of the Regulations).

Accounting for forms made in a typographical way is carried out by name, series and numbers in the book for registering document forms. The pages of such a book must be numbered, laced and signed by the head and chief accountant of the organization (individual entrepreneur), and also sealed or stamped (clause 13 of the Regulations). Keep in mind that the form of the book is not legally approved, so you have the right to develop it yourself. If you wish, you can use the book of accounting for strict reporting forms, approved for state employees by order of the Ministry of Finance dated September 23, 2005 No. 123n “On Approval of Forms of Budget Accounting Registers”.

Inventory

As a rule, the audit of strict reporting forms is carried out within the time frame for the inventory of cash in the cash register (clause 17 of the Regulations). Verification of the actual availability of forms is carried out by types of forms, taking into account the initial and ending numbers of certain forms, as well as for each storage location and materially responsible persons (clause 3.41 of the order of the Ministry of Finance dated 13.06.1995 No. 49 “On approval guidelines inventory of property and financial obligations).

To reflect the results of the inventory of the actual availability of forms of strict reporting documents and identify their quantitative discrepancies with the accounting data, the INV-16 form “Inventory list of securities and forms of strict reporting documents” is used, approved by the Resolution of the State Statistics Committee of August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results. Prior to the start of the inventory, a receipt is taken from financially responsible persons, which is included in the heading of the inventory list. The description is drawn up in two copies. If there are forms of documents numbered with one number, they make up a set indicating the number of documents in it. When changing financially responsible persons, the inventory is made in three copies.

Storage

All forms are stored in specially equipped rooms in conditions that exclude their damage and theft. At the end of each working day, the storage place is sealed or sealed (clause 16 of the Regulations). Copies of documents confirming the amount of cash received, packed in sealed bags, must be kept for at least 5 years. At the end of the storage period, but not earlier than a month from the date of the inventory, copies of documents can be destroyed on the basis of an appropriate act drawn up by a commission formed by the head (clause 19 of the Regulations).

Application procedure

Now let's consider the procedure for applying documents for cash settlements and settlements using payment cards without the use of cash registers.

Note that when making a mixed payment (one part of the service is paid in cash, and the other - using a payment card), the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.

Questions and ambiguities on the new Regulation

Now let's do a little comparative analysis Decree of the Government dated March 31, 2005 No. 171 “On Approval of the Regulations on Cash Payments and (or) Settlements Using Payment Cards without the Use of Cash Registers” (hereinafter - Decree No. 171) with a new Regulation.

1. Previously, the forms of forms were approved by the Ministry of Finance when interested government authorities, the Central Bank and organizations uniting business entities engaged in a certain service sector applied to it (clauses 3 and 12 of Resolution No. 171). In the new Regulations, this function is not spelled out at all.
2. Now it is not clear how the form intended for cash payments for travel by ground passenger transport will look like. common use. Previously, the mandatory details of such a BSO were clearly defined in paragraph 6 of Resolution No. 171.
3. The new Decree allows the formation of a document form using automated systems (clause 4 of the Regulation). True, the words that “an automated system must be protected from unauthorized access, identify, record and save all operations with a document form for at least 5 years” (subparagraph 11 of the Regulations) “kill” all the charm of this innovations.
4. Now the BSO must necessarily contain information about the location of the permanent executive body of the legal entity (subclause in clause 3 of the Regulations). This is where the question arises, how is it possible to fill in these details, for example, on a regular trolleybus ticket?
5. And, finally, it is still completely unclear what powers the federal executive authorities are vested with in approving the forms of document forms used in the provision of services to the population (clause 5 of the Regulations)?

Note that these are far from all the questions that arise when reading the new Regulations.

New and old forms

Let us say right away that this provision extended the validity of the old strict reporting forms , approved before the entry into force of Decree No. 171, before December 1, 2008 (see Table 2).

In turn, the forms of forms approved in accordance with Decree No. 171 before the entry into force of the new Regulation can be used by persons providing services to the population of the types for which these forms were established (see Table 1). At the same time, the forms of documents approved before the entry into force of the last Regulation for services, in respect of which the procedure for their approval is defined in a new way, can be applied until they are established in accordance with the already new Regulation. This rule concerns forms approved by federal executive authorities. Also, if it is necessary to exclude certain details from the form of the document form (on the amount of payment, the date of calculation and data on the person responsible for the transaction) when providing services by cultural institutions and services of physical culture and sports, they are approved by the relevant federal executive authorities.

It should be noted that a sad fate befell the strict reporting form “Tourist Voucher”, approved by order of the Ministry of Finance dated July 9, 2007 No. 60n. By the decision of the Supreme Court of February 12, 2008 No. GKPI07-1144, this form was declared invalid. The arbitrators said that all forms of strict reporting, in addition to mandatory details, may contain additional data characterizing the specifics of the organization's activities. Based on this, the court considered that the form of the strict reporting form “Tourist Voucher” should contain information about the conditions of travel.

Now let's consider the scope of forms of strict reporting forms (see Table 3).

Now let's see when, according to officials, for organizations and individual entrepreneurs providing paid services to the population, cash settlements should be carried out using cash registers or through non-cash payments:

• when renting out your own real estate(Letter of the Ministry of Finance dated 04.04.2008 No. 03-01-15/4-106);
• when providing transport and forwarding services (letter of the Ministry of Finance dated March 21, 2008 No. 03-01-15 / 3-78);
• when providing paid legal services (letters of the Ministry of Finance dated January 29, 2008 No. 03-01-15 / 1-22, dated April 20, 2007 No. 03-01-15 / 4-114, dated March 21, 2007 No. 03 -01-15/3-84, dated 01/26/2007 No. 03-01-15/1-38);
• when providing services for the transportation of passengers in the mode of an individual taxi (letters of the Ministry of Finance dated January 24, 2008 No. 03-01-15 / 1-14 and dated December 01, 2007 No. 03-01-15 / 16-447);
• in the provision of electricity services (letter of the Ministry of Finance dated January 18, 2008 No. 03-01-15 / 1-10);
• in the provision of real estate services to the population (letter of the Ministry of Finance dated December 19, 2007 No. 03-01-15 / 16-460);
• in the provision of educational services by organizations and individual entrepreneurs (letter of the Ministry of Finance dated December 1, 2007 No. 03-01-15 / 16-451);
• when organizations and individual entrepreneurs provide services of a legal nature (letter of the Ministry of Finance dated November 29, 2007 No. 03-01-15 / 16-442);
• when providing interior design services (letters of the Ministry of Finance dated October 31, 2007 No. 03-01-15 / 14-388 and dated June 13, 2007 No. 03-01-15 / 6-180);
• when making settlements with the deliverer of jewelry and scrap from them (letters of the Ministry of Finance dated September 21, 2007 No. 03-01-15 / 11-351 and dated April 27, 2007 No. 03-11-04 / 3/133);
• in the provision of activities for the teaching of rhythm and ballroom dancing (letter of the Ministry of Finance of March 21, 2007 No. 03-01-15 / 3-83);
• when extracting sand and gravel material (letter of the Ministry of Finance dated January 24, 2007 No. 03-01-15 / 1-34);
• in the provision of services related to activities of a creative nature (letter of the Ministry of Finance of December 11, 2006 No. 03-01-15 / 12-342);
• when photocopying, outputting documents to paper, uploading files to Cell Phones(Letter of the Ministry of Finance dated July 14, 2006 No. 03-01-15/6-182).

Please note that exemption from the use of cash registers during a power outage is not provided (letters of the Ministry of Finance dated February 13, 2006 No. 03-01-15 / 1-32, dated July 13, 2005 No. 03-01-20 / 3- 129, dated February 13, 2006 No. 03-01-15/1-32, FTS dated April 19, 2005 No. 22-3-11/611@). It should be noted that earlier such a form of strict accountability was a special form of a check, approved by the letter of the Ministry of Finance dated March 12, 1999 No. 16-00-24-32.

Accounting Forms

To summarize information on the availability and movement of strict reporting forms in storage and issued under the report, account 006 “Strict reporting forms” is intended (Order of the Ministry of Finance dated October 31, 2000 No. 94n “On approval of the Chart of Accounts accounting financial and economic activities of organizations and instructions for its use”). In this case, the documents are taken into account on account 006 in a conditional valuation. Analytical accounting is carried out for each type of strict reporting forms and their storage locations.

In accounting, the following entries are made:

• Debit 60 Credit 50 (51) - forms of strict accountability have been paid;
• Debit 10 Credit 60 - strict reporting forms received;
• Debit 006 - strict reporting forms received;
• Debit 19 Credit 60 - VAT is taken into account on the acquired forms of strict reporting;
• Debit 68 "VAT calculations" Credit 19 - VAT deduction is reflected;
• Debit 20 (26) Credit 10 - forms of strict reporting written off;
• Credit 006 - forms of strict reporting written off from the register.

It should be noted that financiers, in a letter dated May 17, 2005 No. 03-03-02-04 / 1/123, suggest that simplistic people take into account the costs of paying for the cost of purchased forms of strict accountability as expenses for stationery in accordance with subparagraph 17 of paragraph 1 of Article 346.16 of the Tax code. By analogy, it turns out that for persons using the regular taxation system, in this case, you can use subparagraph 24 of paragraph 1 of Article 264 of the Tax Code “expenses for stationery”. In our opinion, it will not be a mistake to write off BSO in accordance with subparagraph 49 of paragraph 1 of Article 264 of the Tax Code as "other expenses associated with production and (or) sale."

Accordingly, for individual entrepreneurs, the costs of forms relate to the costs of office supplies or other expenses related to the implementation of entrepreneurial activities (subclause 13, clause 47 and subclause 19, clause 47 of the order of the Ministry of Finance and the Ministry of Taxes of 13.08.2002 No. 86n / BG-3-04/430 “On Approval of the Procedure for Accounting for Income and Expenses and Business Operations for Individual Entrepreneurs”).

Responsibility

Note that the non-use of strict reporting forms is the basis for bringing to administrative responsibility, provided for in Article 14.5 of the Code of Administrative Offenses.

In this case, the administrative fine will be:

• for citizens - from 1,500 rubles. up to 2,000 rubles;
• for officials - from 3,000 rubles. up to 4,000 rubles;
• for legal entities - from 30,000 rubles. up to 40,000 rubles

Persons engaged in entrepreneurial activities without forming a legal entity bear administrative responsibility as officials (clause 2.4 of the Code of Administrative Offenses of the Russian Federation).