Director's responsibility for violation of cash discipline. Who can not apply CCP? Fines for violation of cash discipline. CCP - how to enforce the rules

Cash payments: taking into account the latest changes in legislation Korniychuk Galina

Responsibility for violation of cash discipline

The most common violations that are revealed during the check of cash transactions are:

- lack of primary cash documents or their execution in violation of the established requirements;

- payments to accountable persons on the basis of documents confirming expenses, without issuing advance reports;

- non-compliance set limit settlements in cash between legal entities;

- arithmetic errors when calculating turnovers and balances in accounting registers with manual accounting;

- incomplete posting of cash proceeds, expressed in the fact that cashiers leave a small amount at the organization's cash desks Money to "exchange".

Responsibility for violation of cash discipline is regulated by the Code of Administrative Offenses of the Russian Federation. In accordance with Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete posting) of cash to the cash desk, non-compliance with the procedure for keeping free cash, as well as accumulation in the cash desk cash in excess of the established limits, entails the imposition of an administrative fine on officials in the amount of 40 to 50 minimum wages, for legal entities- from 400 to 500 minimum wages.

Thus, an organization that has violated the established limit on cash settlements may be fined up to 50,000 rubles. For the same violation, an administrative fine in the amount of 4,000 to 5,000 rubles may be imposed on the head of the organization.

Previously, liability for the above offenses was also provided for by Art. 9 of the Decree of the President of the Russian Federation of May 23, 1994 No. 1006 "On the implementation of comprehensive measures for the timely and full payment of taxes and other obligatory payments to the budget." However, from July 25, 2003 this Decree became invalid.

Banks and tax inspectorates monitor compliance with cash transactions. Who of them has the right to come with a check, and who - to fine? The legislation in resolving this issue is ambiguous.

Some judges believe that tax authorities can fine for violation of cash transactions only on the basis of information received from banks. Other judges believe that Law No. 54-FZ allows tax authorities to control the completeness of revenue accounting, which means that inspectors have the right to fine the company for non-receipt of money in the cash office following the results of an on-site tax audit or an audit of the KKT.

The rest of the cash violations are identified by banks. Moreover, at least once every two years. This is stated in clause 2.14 of the Regulation of the Bank of Russia dated January 5, 1998 No. 14-P. If the tax authorities find these violations on their own, they must first inform the bank about it. The bank will check, reflect violations in the certificate and send it to tax office... And only then can the inspectorate fine the organization.

In practice, tax authorities often violate this procedure and fine them based on the materials of their inspections.

If the organization did not pay (or did not fully pay) the tax due to the fact that it did not post the proceeds to the cashier, the tax authorities can fine it only under one of two possible articles: under Art. 122 of the Tax Code of the Russian Federation (non-payment or incomplete payment of tax) or according to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation (non-receipt of money to the cashier). The judges believe that preference should be given to Art. 122 of the Tax Code of the Russian Federation (Resolution of the Federal Arbitration Court of the North-West District of November 20, 2001 No. A56-17507 / 01). According to paragraph 1 of Art. 50 of the Constitution of the Russian Federation, one and the same violation cannot be brought to tax and administrative responsibility at the same time.

However, there are situations when tax inspectors can apply articles from two codes at the same time: if different offenders are brought to justice. For example, an organization - under Art. 122 of the Tax Code of the Russian Federation, and its head or chief accountant - according to Art. 15.1 of the Administrative Code of the Russian Federation.

Please note: inspectors cannot fine the cashier, because he is not an official of the company.

Having received a certificate from the bank about the violations revealed, the tax authorities must draw up a protocol. Without this document, they are not entitled to fine the company (Article 28.2 of the Administrative Code of the Russian Federation). This is confirmed by judicial practice.

The tax authorities' right to control the cash limit is not enshrined in any of the regulations, so they cannot carry out such inspections. This is confirmed by the letter of the UMNS for Moscow dated December 18, 2003 No. 11-24 / 69763.

To administrative responsibility for non-compliance with the procedure for keeping free funds, as well as the accumulation of cash in the cash desk in excess of the established limits, provided for in Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, only police officers (Article 23.3 of the Code of Administrative Offenses of the Russian Federation) and the tax inspectorate (Article 23.5 of the Code of Administrative Offenses of the Russian Federation) can attract a company, that is, bank employees can check the cash balance limit, and if they find violations, they are obliged to reflect them in the certificate and send it to the tax office. And only after that, the inspectorate can fine the company by 40-50 thousand rubles, and the head, chief accountant and cashier - by 4-5 thousand rubles.

The question arises: how the fine is collected in case of violation of the limit - for each excess or once? The answer will depend on who will find these violations and when. The fact is that according to Art. 4.4 of the Administrative Code, punishment is imposed for each committed administrative offense. Moreover, if cases of several committed violations are considered by the same body, then the punishment is imposed within only one sanction, and if by different bodies (or at different times), a fine will be charged for each violation.

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Let's figure out when disregard for cash discipline - 2016 is really punishable, and when it cannot be officially recognized as a violation.

Cash discipline in 2016 and non-use of cash registers

For this violation of cash discipline, article 14.5 of the Administrative Code establishes liability in the form of a fine:

for officials - from 3000 to 4000 rubles;
for legal entities - from 30,000 to 40,000 rubles.

So, in hairdressing salon for some time there was no administrator whose duties include working with the CCP. The hairdresser did not knock out the check, citing the fact that it was not within his authority. For violation of cash discipline tax inspectors fined the salon in the amount of 30,000 rubles. (Article 14.5 of the RF Code of Administrative Offenses). The judges upheld the decision of the tax authorities. In its ruling, the court indicated: the LLC's fault was that it did not ensure that the employee complied with the requirements for the use of cash registers.

The Presidium of the Supreme Arbitration Court of the Russian Federation came to the same conclusion in its decision of August 3, 2004 No. 6902/04. In the case considered by the court, the taxpayer insisted that the cashier who did not fulfill his job duties, and not the entire organization, was the culprit in the non-use of the CCP. However, the judges supported the tax officials and upheld their decision on the fine.

Thus, it turns out that the courts usually fine the entire organization, despite the fact that one particular official may be the culprit. In accordance with article 14.5 of the Code of Administrative Offenses of the Russian Federation, the fines provided for officials are 10 times less than the fines for organizations. Obviously, it is more profitable for companies to have only an employee held accountable. But, demanding the transfer of a fine, one must be careful. The law does not prohibit the collection of two fines at the same time: both from the organization and from the official.

Cash discipline in 2016 and exceeding the cash limit

Organizations that exceed the cash limit set by the bank are fined by the tax authorities in the amount of 40,000 to 50,000 rubles. The basis is the RF Code of Administrative Offenses. The cash discipline of LLC (2016) stipulates that this limit must be respected.

However, in practice, tax authorities do not always have time to collect this fine. Due to their own sluggishness, tax authorities often miss a two-month period for collecting a fine. If inspectors try to impose a fine after two months, it can and should be appealed: judges in such situations always side with the taxpayers.

A company with last year's revenue of RUB 800 million has the right to consider itself a small business since mid-2015. And, without waiting for 2016, cancel the cash balance limit at the checkout. This was confirmed by the Ministry of Economic Development of Russia and the Bank of Russia.

Since July 25, 2015, the maximum revenue limit at which the company is classified as small has grown from RUB 400 million to RUB 800 million. (Resolution of the Government of the Russian Federation of July 13, 2015 No. 702). Officials clarified that the amendment applies to revenue from previous years.

Let's say the company's revenue in 2012–2013 was RUB 500 million. for each year. This is more than the old limit (500 million> 400 million). Therefore, the company was not small last year. The company's revenue in 2014 was RUB 700 million.

Cash discipline in 2016 and storage of cash

The cash discipline of LLC in 2016 provides that cash must be stored in the organization according to certain rules. As a rule, non-observance of the procedure for storing cash is expressed in the absence of a cash register at the enterprise. The checkout room is an isolated room designed for receiving, issuing and temporary storage of cash. For this violation, the organization can be fined in the amount of 40,000 to 50,000 rubles (Article 15.1 of the RF Code of Administrative Offenses).

Judges can exempt the firm from a fine if the tax authorities have not collected all the evidence of an offense. Indeed, in order to collect a fine from an organization under Article 15.1 of the Code of Administrative Offenses of the Russian Federation, the tax authorities must:

identify the organization's available funds and determine their size;
confirm the fact of their storage;
indicate specific violated norms of the law;
indicate the date and place of the offense.

If the tax authorities simply do not find the cash register office at the enterprise and do not present other evidence, the judges take the side of the taxpayer (see the resolution of the FAS of the East Siberian District of October 4, 2005 No. A33-5576 / 05-F02-4795 / 05-C1) ...

Cash discipline LLC 2016 and non-capitalization of cash proceeds

Unincome money is almost always a reason for large fines (up to 50,000 rubles, article 15.1 of the RF Code of Administrative Offenses). An example of a case that ended not in favor of the taxpayer is the resolution of the Federal Antimonopoly Service of the West Siberian District of March 7, 2007 No. F04-1084 / 2007 (32053-A70-27). Moreover, such violations are also dangerous because the tax authorities, upon discovering unpaid funds, will appoint on-site check... After all, it is clear that, having underestimated revenue, the company most likely underpaid VAT and income tax.

Cash discipline in 2016 and cash settlement limit

One of the main violations of cash discipline is exceeding the cash settlement limit. When paying in cash, there is a limit of 100,000 rubles. But it is not always clear how to count it. For example, do you know what amounts need to be taken into account in order not to violate the limit if the parties have not drawn up an agreement on paper? Or when, instead of one agreement, several of the same type were drawn up in order to break up payments and make them less than 100,000 rubles?

The limit for cash settlements is valid under one agreement (clause 6 of the Ordinance of the Bank of Russia No. 3073-U dated October 7, 2013). However, companies sometimes do not write contracts. For example, when a supplier invoices for payment, and then ships the goods to the buyer on the invoice. In this case, the limit must be calculated for each shipment of goods. After all, it is not necessary to conclude an agreement in the form of a single document (clause 3 of article 434 of the Civil Code of the Russian Federation).

If the supplier issues an invoice to the buyer, which indicates the name and quantity of goods, then this document is an offer, that is, an offer to conclude an agreement. Payment of the invoice means that the buyer has accepted the offer for the transaction and agrees with the price (clause 1 of Art. 435, Art. 438 of the Civil Code of the Russian Federation). Therefore, in this case, the companies enter into one-time purchase and sale transactions (ruling of the Eighth Arbitration Court of Appeal of December 17, 2013 in case No. A75-4466 / 2013).

Thus, the buyer can pay for the goods in cash if their total cost under the invoice does not exceed RUB 100,000. But inspectors' claims are possible if the company has a long-term supply agreement. Then it is safer to determine the limit under this agreement, taking into account all one-time deliveries of goods. Otherwise, inspectors can fine the buyer or supplier. However, if the supplier does not provide a reference to the main contract in the invoices and invoices, then the fine can be challenged in court (ruling of the Third Arbitration Court of Appeal of April 9, 2013 in case No. A33-18496 / 2012).

Some companies believe that the limit is valid for settlements within one day. Therefore, the payment is transferred to the counterparty in several payments, for example, within a week. However, the limit applies to one contract and does not depend on the frequency of payments. But if several different contracts have been concluded with the counterparty, then the company has the right to pay on them for more than 100,000 rubles, including during the day.

Both individual entrepreneurs and LLCs are required to follow the procedure for conducting cash transactions. If an individual entrepreneur receives payment for goods and services only by bank transfer (for example, selling products via the Internet), he still has to carry out transactions in order to issue a check. At the same time, you can print a check even before the payment for the order, if the money, for example, will be transferred to the courier upon delivery.

The proceeds received by the cashier for the past day are drawn up by cash receipts (one paper can be used), the same is with the return of accountable funds, cash received at the bank, and money contributed by the entrepreneur to carry out current activities.

Violation of cash discipline is paid twice, since fines are imposed on both the director and the enterprise as a whole.

An expense cash order is issued for cash collected to the bank, money issued for reporting to employees and the individual entrepreneur for implementation entrepreneurial activity or personal needs. An individual entrepreneur has the right to withdraw funds for personal needs, since he is the owner of the enterprise. At the same time, neither tax nor any other regulatory authorities have the right to control the spending of these funds. All incomes and consumables must be entered in a special cash book, in which, upon completion of all operations, it is necessary to withdraw the balance of cash at the cash desk.

What for legal entities, what for individual entrepreneurs cash discipline requirements set a single limit for cash payments between organizations - 100 thousand rubles. within the framework of one transaction. At the end of the working day, after all transactions have been completed, only a certain cash limit can be kept in the cash desk. The amount is determined by the head of the enterprise by order in any form. Anything that exceeds this amount must be collected at the bank, and there is no need to inform the bank about the cash limit. Over the limit, for five days, you can keep cash at the cash desk for wages and other mandatory payments to employees. At the same time, banks have the right to check their clients at least once every two years.

Penalty for violation of cash discipline

Responsibility for compliance established by law requirements for cash discipline are borne by the cashier, Chief Accountant and the head of the enterprise. Failure to comply with the requirements for maintaining cash discipline refers to administrative offenses (Article 15.1 of the Administrative Code of the Russian Federation). For example, making settlements with organizations in cash in excess of the limit or exceeding the cash balance limit entails a fine of 4-5 thousand rubles. for officials and 40-50 thousand rubles. for legal entities. The same punishment awaits persons who did not post cash to the cashier or who did not do it in full. Usually, companies that violate cash discipline pay twice, since fines are imposed on both the director and the enterprise as a whole.

Responsibility for compliance with the Procedure for conducting cash transactions lies with the heads of organizations, chief accountants and cashiers. Persons guilty of repeated violations of cash discipline are brought to justice in accordance with the law Russian Federation... The procedure for conducting cash transactions is systematically checked by banks. For non-compliance with the conditions for working with cash and the procedure for conducting cash transactions, in accordance with the Decree of the President of the Russian Federation of May 23, 1994 No. 1006 "On the implementation of comprehensive measures for the timely and full payment of taxes and other obligatory payments to the budget", the organization is charged fines :

1) for non-receipt (incomplete posting) to the cash desk of cash - a fine in 3 times the amount of the unpaid amount;
2) for making payments in cash with other enterprises, institutions and organizations in excess of the established limit amounts - a fine in 2 times the amount of the payment made. According to paragraph 5 of the letter of the Central Bank of the Russian Federation dated March 16, 1995. № 14-4 / 95 penalties are subject to unilateral application from the buyer;
3) for non-compliance with the current procedure for storing free funds, as well as for accumulating cash in cash in excess of the established limits - a fine of 3 times the amount of the revealed over-limit cash cash balance limit).

The heads of enterprises and institutions who have committed these violations are subject to administrative fines in the amount of 50 times the minimum monthly wage established by law.

No liability has been established for not setting the cash limit. However, as already noted, according to the Rules for an enterprise that did not provide a calculation for setting a cash balance limit to any of the banks' institutions, the balance limit is considered zero, and the cash not deposited by the enterprise is over-limit. No penalties have been established for the cash received either. Such responsibility can be established between the enterprise and the bank. In the event that, under the terms of the agreement for settlement and cash services on the collection of cash between the company serving it by the bank and the cash collection department, an over-limit balance is set in the cash office in the event of the non-arrival of the collector, then this is not a violation of the procedure for conducting cash transactions. According to clause 9 of the Decree of the President of the Russian Federation of 23.05.94 No. 1006, administrative responsibility for the accumulation of cash in the cash desk in excess of the established limits is not applicable in such circumstances. This conclusion is confirmed by the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 5, 1996. No. 3561/96. The amount of the administrative fine is calculated on the basis of the minimum wage in force at the time of the violation.

The procedure for conducting cash transactions in the Russian Federation, approved by the Central Bank of the Russian Federation in 1993, basically retains the accounting procedure for these transactions established by the Resolution of the State Bank of the USSR dated August 8, 1991 No. 2. Regulation 1 to the Procedure for conducting cash transactions in the Russian Federation (1993) sets out the signs and rules for determining the payment value of bank notes (banknotes) and coins of the Bank of Russia (signs of payment, permissible damage to payment banknotes, the procedure for exchanging banknotes and coins, the procedure for examining banknotes) , which cashiers should be guided by when carrying out cash transactions with bank notes and coins of the Bank of Russia. The timing of audits of cash transactions has been changed, now, instead of monthly audits, the timing of the audit is set by the head of the organizations.

At the same time, the new document contains an indication of the mandatory use of control- cash machines... If organizations, due to the specifics of their activities or the specifics of their location, do not have the ability to use cash registers, then special forms of document forms approved by the Minister of Russia can be used as strict reporting documents for settlements with the population.

For violation of the requirements of the Law of the Russian Federation "On the use of cash registers in the implementation of cash settlements with the population" penalties are applied to organizations from 10 times to 350 times the established amount of the minimum monthly wage, depending on the nature of the violation. Let's consider this item in more detail:

In the case of settlements with the population without cash registers -350-

multiple;

- when using faulty machines - 200-fold value;
- if the price tag for the goods sold or the price list for

services rendered - 100 times the size;

In case of failure to issue a check or understating the amount in the check, 10 times the value, but not

less than 20% of the purchase price.

Not on time taken Z-report on the cash register (not on the date of revenue) is a gross violation of cash discipline. If within 2 months from the date of these offenses (in accordance with part 1 of article 4.5 of the Code of Administrative Offenses of the Russian Federation) the inspection of the Federal Tax Service Inspectorate does not occur, the company will not receive a fine. Otherwise, most likely, there will be a fine under Art. 15.1 of the Administrative Code for violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in non-receipt (incomplete posting) to the cash desk. It can be imposed either on the enterprise itself from 40 to 50 thousand rubles, or personally on the chief accountant (or director) from 4 to 5 thousand rubles.

In an organization that works with a cash register, it is necessary to adhere to and knowledge of cash discipline. If you do not comply with it, you will have to pay fines. For what you can get a fine, and in what amounts, you can find out from this article.

All transactions with cash funds must be carried out in strict accordance with the law. Fines are provided for violation of the conduct of cash transactions. If a tax audit was carried out, during which violations were revealed, then both the organization and the person in charge will have to pay the fine. They will have to pay the following amounts:

The responsible employee due to whom the violation was committed - from four to five thousand rubles;
Organization - from forty to fifty thousand rubles.

As a rule, the responsible employee is the chief accountant, but in some cases it may also be another employee performing cash transactions... Before starting to carry out his duties, the cashier signs an agreement stipulating responsibility for violation of cash discipline.

Compliance with cash discipline

In order not to violate cash discipline, you need to know the following rules:

Cash and cash documents must be kept in conditions in which they will be fully preserved.
A financial liability agreement must be concluded with the cashier. An exception is the situation when an entrepreneur who works without employees is engaged in the management of the cash register.
If cash proceeds are received by the cashier, the organization must have cash machine... Cashiers must issue checks.
Transactions made through the cashier must be issued with special cash documents... Documents must be drawn up directly during the operation. If the funds were received outside the operating cash desk, documents for them are filled out at the end of each working day.
When the cashier accepts the money, he checks it for authenticity in accordance with a certain order.
The maximum amount in cash under one contract is one hundred thousand rubles.
The money that comes to the cashier should be spent only for specific purposes: settlements with sellers, payment of salaries. Entrepreneurs can spend the incoming proceeds for any needs.
The issuance of funds for the report occurs according to memo written by the managing director of the company. In order for the employee to report on the amounts received, he is given three working days from the date of expiration of the period for which the funds were issued. Unspent money is returned to the cashier.
Currency transactions can be performed through the cashier. In most cases, they are associated with the issuance of money for foreign business trips and with currency exchange in banks.
At the end of the working day, an amount must remain in the cash desk that does not exceed the established limit. An entrepreneur or an organization can choose the procedure for calculating it independently from two options.

Read more about the rules of compliance with cash discipline in.

Types of violations of cash discipline

There is a list of violations that are most common in organizations. If the audit reveals them, the company will have to pay a fine as provided by law.

The main violations include:

There is an amount in the cash desk that exceeds the established limit;
The conditions for storing funds have been violated;
There is an amount of money in the cash desk that does not have any documentary evidence;
Cash payments are carried out in excess of the established limit (over one hundred thousand rubles).

Violation of cash discipline is a failure to comply with or ignore the rules established by law or the charter of an organization.

How fines are paid

In accounting, there is a sub-account 64, which has the name "calculation of taxes and payments." It is according to him that the payment of fines is carried out.

New rules for keeping records in 2016

In 2016, several new rules for keeping cash records were introduced:

Cash reporting can be maintained and submitted in electronic form. An electronic signature must be present on it.
Documents can be certified not only by a cashier, but also by an accountant or company manager.
The cashier must have a special stamp confirming his right to maintain documentation.
To maintain documents, only special forms are used, which should contain required list details.
If the deposited amount of funds appears, you need to mark it only after the payment of salaries to employees.

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