The frequency of cash discipline checks is not limited

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

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

Sources for checking cash transactions are:

· regulations

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

· order about accounting policy enterprises;

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

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

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

1. inventory cash on hand and study of the conditions for storing funds;

2. checking the correctness of the documentation of transactions;

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

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

5. checking compliance with cash discipline;

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

7. registration of inspection results.

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

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

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

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

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

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

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

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

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

· is there an agreement on full financial liability cashier.

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

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

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

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

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

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

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

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

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

The audit shows that the largest number of violations when spending funds from the cash register is associated with cash payments to employees and accountable amounts.

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

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

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

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

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

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

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

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

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

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

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

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

If you have worked in accounting for more than a couple of years, then you know that until 2012, checks of cash, or rather cash discipline, were carried out by banks. They did not cause any particular problems, since they occurred regularly, but rarely (once every two years), and the list of documents being checked was very small.

And since 2012, happiness has come to us - checking cash discipline is now the prerogative of the tax office. What is being checked, how is it happening, what is the threat to the organization? Despite the passage of several years, accountants still have questions. Read about the most important things when checking the cash register in this article.

Is there a right?

What gives the tax authorities the right to check the cash register:

1. According to Article 7 of the law of May 22, 2003. No. 54-FZ - tax authorities exercise control over the use of cash register systems.
2. According to paragraph 1 of Article 7 of the law of March 21, 1991. No. 943-1 “On the tax authorities of the Russian Federation.”

Audits are carried out by tax authorities in accordance with Administrative Regulations, which will also be useful for organizations to become familiar with. There are two directly related to the cash register:

— Administrative regulations for the Federal Tax Service to perform the state function of monitoring and supervising compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use (approved by Order of the Ministry of Finance dated October 17, 2011 No. 132n).

— Administrative regulations for the execution by the Federal Tax Service of the state function of exercising control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs (approved by Order of the Ministry of Finance dated October 17, 2011 No. 133n).

Checking the cash register step by step

Checking the tax office itself general view looks like that:

1. The manager’s decision is made tax office about the inspection. An order for verification and official identification are presented.

2. Receipt and review of documents. Lists of documents are given in clause 29 of the Regulations (checking the completeness of revenue accounting), clause 34 of the Regulations (checking cash register equipment).

Among the documents (clause 29 of the Regulations):

— journal of the cashier-operator, acts of refunds to customers for unused checks, printouts of reports from the fiscal memory of cash registers, used drives, control tapes, certificate-report of the cashier-operator

— , log books cash documents, expense reports;

— BSO, BSO acceptance certificates, BSO accounting books, write-off acts;

— books of accounting for income and expenses (individual entrepreneurs on OSNO, individual entrepreneurs and organizations on the simplified tax system, individual entrepreneurs on a patent, individual entrepreneurs on the Unified Agricultural Tax)

— a document establishing a cash limit, etc.

When checking cash registers, in addition to the cashier-operator’s book, control tapes, etc. the registration card, cash register passport, technical support agreement, etc. are checked (for the full list, see the Regulations, clause 34).

If an organization or individual entrepreneur is on UTII and uses sales receipts or receipts, then documents related to their issuance are presented.

Can they request something else that is not directly listed in the Regulations? Yes, because the list is open. Of course, the Regulations say that tax authorities do not have the right to request documents not related to the subject of the audit. But the decision about what is included in the inspection and what is not is again made by the inspectors themselves.

Documents are provided on the first working day from the start of the inspection. They can be originals or certified copies. If an organization does not submit documents on time, it faces liability under Article 19.4.1 for obstructing the legitimate activities of an official of a state control (supervision) body.

3. The actual check. Business transactions completed during the inspection period are studied. Inspections, inventories, and surveillance are carried out. The funds in the cash register box must be checked.

4. Registration of the results of the inspection, which are recorded in the act (identified and documented facts of violations or their absence). If facts of violations of the legislation of the Russian Federation are revealed, representatives of tax authorities initiate and carry out proceedings on the case of an administrative offense.

Verification deadlines:

— check of cash registers – no more than 5 working days from the date of issuance of the instruction from the head of the inspection;

— checking the completeness of revenue accounting - no more than 20 working days from the date of presentation of the manager’s order to the inspected object.

Administrative responsibility

Responsibility for violating the procedure for handling cash is provided for in Article 15.1 of the Code of Administrative Offenses for:

• making cash settlements with other organizations in excess of established limits ();
• non-receipt (incomplete receipt) of cash to the cash desk;
• failure to comply with the procedure for storing available funds;
• accumulation of cash in the cash register in excess of established limits ().

Punishment – ​​administrative fine:

- for officials - from 4,000 to 5,000 rubles;

— for legal entities from 40,000 to 50,000 rubles.

Please note that if the violation is committed by an official, the organization is still liable (Resolution of the Federal Antimonopoly Service dated July 28, 2009 No. A12-5867/2009).

Tax liability

Checking cash transactions if violations are detected may result in more than just an administrative fine. What else can they be punished for?

For absence primary documents cash transactions are subject to a fine for gross violation of the rules for accounting for income and expenses and objects of taxation (Article 120 of the Tax Code). He also punishes for untimely or incorrect reflection in the accounting accounts and reporting of business transactions, funds, property of the organization, income, expenses and taxable items of the taxpayer.

Fines:

- the acts were committed within one tax period, in the absence of signs of a tax violation - 10,000 rubles;

- violations were committed during more than one tax period - RUB 30,000.

Frequency of checks

The number and frequency of audits of the completeness of revenue accounting is not limited in any way. This means that inspectors can check you at least every day. In a letter from the Federal Tax Service dated September 12, 2012. No. AS-4-2/15195 confirms this.

Provisions of the federal law of December 26, 2008. No. 294-FZ are not applicable when government bodies carry out financial control measures (about this in the letter General Prosecutor's Office RF dated June 25, 2009 No. 73/3-133-2009, which was sent to the tax authorities for guidance in the letter of the Federal Tax Service dated 07/07/2009. No. ШТ-17-2/128@).

The average frequency of inspections is once a year. The inspection plan is drawn up by the Federal Tax Service; if the organization is not included in it, then it will be checked in case of complaints (unscheduled inspections). What could be a reason for an unscheduled inspection:

— if violations were previously identified;

— complaints, for example, about non-issuance of a check, BSO;

— complaints about “black” and “gray” salaries;

- losses.

Depth of checks

The maximum period that can be checked is not defined by law. According to Article 4.5 of the Code of Administrative Offenses, a decision in a case of an administrative offense cannot be made after two months from the date of commission of the administrative offense.

For ongoing offenses, the period is two months from the date of discovery. The definition of a continuing offense can be found in Resolution 14 of the Arbitration Court of Appeal dated June 30, 2014. in case No. A05-2033/2014 - this is a long-term continuous failure to fulfill or improper fulfillment of the duties provided for by law.

Then perhaps there is no point in checking previous periods? No matter how it is! It is more likely that they will check over a longer period. By the way, verifications of the completeness of revenue accounting do not apply to on-site inspections, therefore they are not subject to the three-year period of inspection depth (letter of the Federal Tax Service dated September 12, 2012 No. AS-4-2/15195).

Yes, liability will only apply to those violations for which the deadline has not yet passed (Clause 6, Article 24.5 of the Code of Administrative Offenses of the Russian Federation). But those violations that are “unearthed” from past periods are food for thought about a more serious visit to your organization.

October 11

Document's name:

Letter of the Federal Tax Service of Russia dated September 12, 2012 N AS-4-2/15195

A comment:

Since this year, a new Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P, has been in effect (hereinafter referred to as the Regulation). Let us remind you that this procedure applies to both legal entities and individual entrepreneurs. Explanations regarding compliance with the Regulations by entrepreneurs were previously given by the Federal Tax Service of Russia in Letter No. AS-4-2/21794@ dated December 21, 2011 (for more details, see the review issue dated January 12, 2012). The commented Letter addresses the issues of duration and frequency of checking cash discipline, as well as maintaining a cash book by separate divisions.

Frequency and timing of cash discipline checks

Control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs is carried out by tax inspectorates (Clause 1, Article 7 of Federal Law No. 54-FZ of May 22, 2003). The duration of such an audit cannot exceed 20 working days from the date of presentation to the organization (entrepreneur) of an order from the head of the tax authority (his deputy) to conduct an audit (clauses 19, 23 of the Administrative Regulations for the execution by the Federal Tax Service of the state function of exercising control and supervision over the completeness accounting for cash revenues in organizations and individual entrepreneurs, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 N 133n (hereinafter referred to as the Regulations)).

The Federal Tax Service of Russia indicated that checking cash discipline does not apply to on-site audits, therefore the provisions of tax legislation in in this case do not apply.

Thus, the current regulatory legal acts do not limit the frequency of inspections of the completeness of revenue accounting. Accordingly, the inspectorate can conduct such audits several times a year.

It should be noted that during the check of cash discipline, tax authorities have the right to request an administrative document on the established cash balance limit, a cash book, advance reports and other documents (clause 29 of the Regulations). If, as part of a tax audit, the documents requested by the inspectorate are not submitted on time, the taxpayer may be brought to tax liability under Art. 126 of the Tax Code of the Russian Federation. However, since, as indicated by the Federal Tax Service of Russia, the norms of the Tax Code of the Russian Federation are not applied when checking cash discipline, then bring to justice under Art. 126 of the Tax Code of the Russian Federation for failure to provide any documents during such an inspection, the inspection has no right.

In addition, from the commented Letter it follows that the legislation does not define the period that can be covered by checking cash discipline. For tax audits, such a period cannot exceed three years preceding the year in which the decision to conduct the audit was made (clause 4 of Article 89 of the Tax Code of the Russian Federation), but, as the Federal Tax Service of Russia explained, this requirement does not apply to audits of the completeness of revenue accounting. This means that inspectors can check any period. However, it is not always possible to hold people accountable for violations identified during such an inspection due to the following.

As the Federal Tax Service of Russia reminded, violation of the procedure for working with cash and the procedure for conducting cash transactions is an administrative offense. So, according to Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, a fine in the amount of 40,000 to 50,000 rubles. for legal entities and from 4,000 to 5,000 rubles. for entrepreneurs (by virtue of Article 2.4 of the Code of Administrative Offenses of the Russian Federation they are equated to officials) is established, in particular, for the accumulation of cash in the cash register in excess of established limits. In Art. 4.5 of the Code of Administrative Offenses of the Russian Federation defines the statute of limitations for bringing to justice for committing an administrative offense. Failure to comply with cash discipline does not apply to violations of the legislation on taxes and fees, therefore the statute of limitations for bringing administrative liability under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation is two months from the date of commission of the offense. Accordingly, if inspectors, when checking the completeness of accounting for cash proceeds, establish that the balance limit was exceeded more than two months ago, then by virtue of clause 6 of Art. 24.5 of the Code of Administrative Offenses of the Russian Federation for such offenses a fine under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation cannot be imposed on an organization or entrepreneur. Similar explanations are contained in the Letter of the Federal Tax Service of Russia for Moscow dated April 23, 2008 N 09-10/039388@.

Maintaining a cash book by separate divisions of the organization

The Federal Tax Service of Russia, with reference to Letter of the Bank of Russia dated May 4, 2012 N 29-1-1-6/3255, indicated that the requirement contained in the Regulations for maintaining a cash book 0310004 must be observed by each separate division of the organization conducting cash transactions. It does not matter whether the division has a bank account for performing these operations.

Let us remind you that when receiving or issuing cash, the cashier makes entries in the cash book 0310004 for each receipt cash order 0310001 or expense cash order 0310002 (clause 5.2 of the Regulations). In accordance with clause 5.6 of the Regulations, in order to control compliance with the cash balance limit, a separate division, after displaying in the cash book the amount of cash balance at the end of the working day, transfers to the legal entity a sheet of the cash book for this working day no later than the next working day. Such sheets are selected and bookleted by the organization for each separate division (clause 2.5 of the Regulations).

It should be noted that organizations (entrepreneurs) determine the cash balance limit independently in accordance with the formula given in the appendix to the Regulations. If separate divisions do not have their own current accounts, then the organization determines such a limit taking into account the cash stored in the divisions (clause 1.3 of the Regulations). Separate units Those who have bank accounts, to carry out cash transactions, separately set the size of the maximum balance of money in the cash register (clauses 1.2, 1.3 of the Regulations).

The review was prepared by specialists from the Consultant Plus company and provided by the Consultant Plus company Sverdlovsk region» - information center ConsultantPlus networks in Yekaterinburg and Sverdlovsk region

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

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

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

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

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

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

Who checks cash discipline and what threatens violators?

Already from the fact that cash discipline is regulated by the Law of the Russian Federation, it is clear that it is controlled government agencies. Impeccable compliance with cash discipline is monitored by the tax office and sometimes by the bank in which the organization's current accounts are opened.

• tax office. Each territorial branch of the Federal Tax Service has a special Department operational control. Its employees go out to inspect enterprises and organizations regarding accounting and compliance with cash discipline.

  The slightest flaws and shortcomings in cash management invariably lead to administrative sanctions.

  The most common of these violations are neglect of the availability and maintenance of a cash book, exceeding the limit of cash-related settlements, and incorrect calculation of cash balances.

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

  If the violations identified by the bank representative are not corrected, the tax authority may impose a fine.

Basic rules of cash discipline: briefly

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

• the first thing you need to do is start cash book. In it in mandatory all monetary transactions must be reflected;
• To perform cash transactions, the management of the enterprise must purchase cash register. However, in some cases it can be replaced by issuing sales receipts and forms strict reporting;
• An accountant or cashier of an enterprise must strictly ensure that maximum allowed limit cash flow was under no circumstances exceeded.

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

Such documents as and, journals and certificates of the cashier-operator are not strictly mandatory, and, therefore, as a rule, are not subject to careful study by tax authorities and are not the basis for the application of administrative sanctions.

Errors and inaccuracies in cash management

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

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

Responsibility for identifying violations of cash discipline

Regardless of whose oversight and omission caused problems with cash discipline, when violations are discovered, tax specialists can either issue a warning the first time or immediately impose a fine. The extent of the administrative and financial penalties depends on how large the error is.

• Warning can be issued solely for the absence or incorrect use of cash register equipment, and only on the condition that during the period under review, no other serious violations were identified.

  An organization whose management sent a timely petition to the tax service with a request for a warning and an obligation to eliminate the violations found can also get off with a warning.

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

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

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

As evidenced by the practice of organizations and enterprises various fields activities, it is much more profitable to immediately establish proper professional accounting. Otherwise, detection of violations and liability during inspections is inevitable. At the same time, it should be remembered that away tax audits carried out as correctly at the most inopportune moments.

Negligent business representatives, especially those who have been caught flouting the law more than once, are targeted by tax officials and checked more often than law-abiding entrepreneurs.

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

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

Maintaining cash discipline in 2019

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

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

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

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

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

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

An individual entrepreneur can spend cash proceeds for personal needs.

Changes in cash discipline

In the rules for using CCP Federal law dated 07/03/16 No. 290-FZ, serious changes have been made, the main one of which is the transition to the use of online cash registers that transmit information about settlements using cash and electronic means payment through the fiscal data operator to the tax authorities in electronic form. Information is transmitted at the time of calculation.

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

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

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

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

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

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

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

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

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

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