Penalty for violation of cash limit c. Rules of cash discipline that you need to know by heart. Restriction in the issuance of money according to the rules

07.12.2019

Cash discipline in 2018–2019 provides for strict adherence to the rules for conducting cash transactions established for firms and individual entrepreneurs dealing with cash payments. What rules and nuances do you need to know when working with KKM? Who, how and when controls compliance with cash discipline? What liability arises for violation of the conduct of cash transactions? Consider the answers to these and other questions in the material below.

Cash control discipline in 2018-2019

Cash control (or cash) discipline is the observance by legal entities and individual entrepreneurs of the rules for cash settlements legally established in the Russian Federation. Cash settlements include all types of income and expenditure transactions carried out by a company or individual entrepreneur with cash.

The broadest for the purposes of cash payments is the concept of a cash desk (operating cash desk), through which a company or individual entrepreneur makes cash payments. Most often, these are operations such as paying salaries, receiving and depositing money in a bank, settling accounts with accountable persons, issuing and repaying loans. The cashier can also receive cash proceeds.

Receipt of cash proceeds requires the use of cash registers (clause 1, article 1.2 of the law "On CCP ..." dated 05.22.2003 No. 54-FZ). Although in some cases it is allowed not to use it:

Legal entities and individual entrepreneurs when carrying out certain types of activities (clause 2, article 2 of Law No. 54-FZ).
Legal entities and individual entrepreneurs located on UTII, and individual entrepreneurs using PSN. It is enough for them to issue for the buyer any document confirming the receipt of money. In terms of content, it is similar to a regular sales receipt. However, from 07/01/2018, these persons (except for those engaged in certain types of activities) have lost the opportunity to formalize the receipt of Money and are required to use online cash desks (clause 7, article 7 of the law “On amendments ...” dated July 3, 2016 No. 290-FZ). The conduct of such activities as the provision of services to the public, retail trade, catering services and a number of others gives UTII and individual entrepreneurs using PSN the right to postpone the use of online cash registers until 07/01/2019 (clause 7.1 of article 7 of law No. 290- FZ).
Legal entities and individual entrepreneurs when carrying out activities in conditions that impede the use of cash registers (clause 3, article 2 of law No. 54-FZ).

The number of used cash registers or other points for receiving money in ways that allow the non-use of cash registers is not limited. But at the end of the working day, the proceeds received must be credited to the cash desk of the company or individual entrepreneur.

Thus, observance of cash discipline in 2018-2019 implies the implementation of the rules for conducting income and expenditure transactions carried out at the cash desk of a legal entity or individual entrepreneur, and the rules for working with CRE or documents that are drawn up when CRE is not used.

Cash discipline is mandatory for everyone.

What is cash discipline?

Compliance with cash discipline is reduced to the implementation of the rules established by the following documents:

Instruction of the Bank of the Russian Federation dated March 11, 2014 No. 3210-U, which defines the rules for conducting cash transactions for legal entities and individual entrepreneurs.

Read more about this document in the article. "Nuances of the provision on the procedure for conducting cash transactions" .

Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U, which contains the conditions for cash settlements.
Law of the Russian Federation of May 22, 2003 No. 54-FZ, establishing the rules for the use of cash register equipment.
Law of the Russian Federation of July 3, 2016 No. 290-FZ or the law on online cash registers, which introduced significant changes into the rules of Law No. 54-FZ, the main stages of implementation of which are in 2017-2019.

Read more about Law No. 290-FZ and the consequences of its entry into force in the materials:

"Online cash desks since 2017 - the law has been adopted" ;
"Current amendments to the law on online cash desks" .

With regard to the operating cash desk, the main rules are as follows:

A person is appointed who performs the functions of a cashier, with whom an agreement on full liability is necessarily concluded. An exception will be situations when the head of the legal entity or individual entrepreneur, who works alone, manages the cash desk.
Money and cash documents are stored in conditions that ensure their safety.
Operations carried out at the cash desk are drawn up by documents of the established form in compliance with a certain procedure for filling them out. Paperwork is carried out directly at the time of the transaction, and for the posting of cash proceeds received outside the operating cash desk - daily at the end of the working day. Cash discipline in 2018-2019 for individual entrepreneurs who keep a simplified record of their operations allows that documents on the cash desk can not be drawn up.

Read more about the types of cash transactions in the article. "The concept and types of cash transactions (legal regulation)" .

If the operating cash desk receives cash proceeds, then a cash register must be present. extradition cash receipt when receiving cash proceeds, it is mandatory (Article 5 of Law No. 54-FZ).
The money accepted by the cashier is checked for authenticity. There is a certain procedure for checking their number when receiving and issuing.
The cash proceeds received by the operating cash desk should be spent only for certain purposes: payment of salaries, settlements with suppliers and buyers, issuance under the report. Sole proprietors can borrow money for personal needs.
The maximum amount of cash settlements between legal entities, between individual entrepreneurs, between legal entities and individual entrepreneurs is limited to 100,000 rubles. under one contract. At the same time, settlements with individuals are not limited, and individual entrepreneurs for personal needs from the cash desk have the right to take any amount.

Read more about the limit of settlements between legal entities in the material “What is the maximum amount of cash payments between legal entities?” .

Issuance under the report is carried out by order of the head or by the statement of the accountable person endorsed by him. For the report on the issued amounts, 3 working days are provided from the date of expiration of the period for which the money was issued (including travel allowances). Unspent amounts must be returned to the cashier or will be deducted from the salary of the accountable person (Article 137 of the Labor Code of the Russian Federation).

Read about the current procedure for issuing money according to the report.

A limit is set for the balance of money in the cash register at the end of the working day. The procedure for calculating it is chosen by the firm or individual entrepreneur independently from two methods offered by the Bank of the Russian Federation instruction No. 3210-U. The excess must be deposited with the bank. The presence of an excess balance is allowed only on the days of the payment of salaries (no more than 5 working days). Cash discipline in 2018-2019 for LLCs related to SMEs and for individual entrepreneurs suggests that these persons may not set this limit. For separate subdivisions, it is set either by the head office (if the subdivision does not have its own current account), or independently (if the subdivision has its own current account).

Read about the determination of the amount of the cash balance limit in the material How to calculate the cash balance limit? .

Operations with cash currency can be carried out through the cash desk. Most often they are associated with the issuance of money for foreign business trips and the delivery and receipt of currency in the bank. In some cases, settlements with residents may take place (Article 9 of the Law of the Russian Federation of December 10, 2003 No. 173-FZ).

Read more about foreign exchange transactions in the articles:

"Currency operations: concept, types, classifications" ;
"Changes in the currency legislation since 2018" .

What you need to know about working with CCT

The requirements for the CCP applied in 2018-2019 are determined by the updated Law No. 54-FZ.

From February 1, 2017, only new-style cash desks (online cash desks) began to be registered with the IFTS. From 07/01/2017, this type of cash desk has become mandatory for use by all business entities.

Online cash registers are fundamentally different from previously used cash registers with a fiscal drive. Accordingly, the requirements for them are completely different.

About general requirements that online cash registers must satisfy, read the article “Where and at what price can I buy an online cash register?” .

The problems that arise during their work have also become different.

You will find answers to many questions related to the use of online cash desks in our section "Online cash desks of KKT KKM".

What is the knowledge of the procedure for processing cash documents based on?

The changes made to Law No. 54-FZ by Law No. 290-FZ not only affected the requirements for the cash registers used, but also led to an update of the requirements for the documents generated by this equipment: cash receipts and BSO. At the same time, the BSO has become a document, during the execution of which devices similar to online cash desks should be used. Accordingly, the list of details for documents generated by new cash desks turned out to be the same (Article 4. 7 of Law No. 54-FZ).

Read the article about what has changed for BSO with the advent of online cash registers. "Law on online cash desks - how to apply BSO (nuances)" .

For persons who have the opportunity to delay the start of work with online cash registers, the rules remain in force, allowing them to issue, upon receipt of money for a purchase made from them, a document of any form, indicating the receipt of funds. Therefore, the form of the forms they need (in particular, the BSO forms used, for example, when providing services to the public), the company or individual entrepreneur has the right to develop independently if such a form is not approved at the legislative level. The mandatory details of such BSOs are given in Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. The backs of the BSO forms confirming the amount of revenue received per day should be handed over together with the money to the cash desk at the end of the working day.

Read more about the use of the old-style BSO in the material “What applies to strict reporting forms (requirements)?” .

There are 2 types of actions in the operating cash desk:

Receipts using a cash receipt order (PKO) of form KO-1, to which, if possible, documents confirming the amount of the incoming amount are attached. The detachable part of the PKO (receipt), containing the signatures of authorized persons and the seal, is transferred to the depositor.
Expenditure using an expense cash order (RKO) of form KO-2, to which, as a rule, documents confirming the amount of the amount issued (pay slips, memos, copies of orders, checks, receipts) are attached. The RKO reflects the details of the identity document of the recipient. If the receipt is carried out by power of attorney, then its original (if the power of attorney is one-time) or a copy (if the power of attorney is not one-time) is attached to the RKO.

The PKO and RKO forms are established by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 and are mandatory for use in the Russian Federation when registering income and expenditure transactions. A separate document is issued for each operation.

All PKOs and RKOs issued during the day are recorded in the cash book of the KO-4 form, which summarizes the results of the day's work (turnovers in income and expenditure) and displays the amount of the balance at the end of the day.

PKO, RKO and cash book contain a reference to accounting accounts, the indication of which is mandatory for firms and optional for individual entrepreneurs who do not have to keep accounting (subparagraph 1, paragraph 2 of the law dated 06.12.2011 No. 402-FZ).

Additionally, such forms of cash documents as a register of receipt and expenditure cash documents of form KO-3 and a book of accounting for funds received and issued to other cashiers of form KO-5 can also be filled out.

The procedure for filling out cash documents is given in the resolution of the State Statistics Committee No. 88 and the instruction of the Bank of the Russian Federation No. 3210-U.

Read about the rules for filling cash orders in the materials:

"How is a cash receipt order (PKO) filled out?" ;
“How is an expense cash warrant (RKO) filled out?” .

Who oversees compliance with cash discipline

All employees associated with their implementation should control the correctness of actions for the implementation of cash transactions. If the organization has Chief Accountant, then he is responsible for monitoring the work of the accounting department and the operating cash desk included in it. The general responsibility for the activities of the company lies with its head, and for the activities of the IP, the IP itself is responsible.

The check of cash discipline in 2018-2019, which may end for the person being checked with an administrative fine or a subsequent on-site audit, is carried out by the tax authorities (clause 1, article 7 of the law of the Russian Federation dated March 21, 1991 No. 943-I).

The objectives of this review are to identify the facts:

incompleteness and untimely posting of proceeds;
exceeding the limit of cash payments;
exceeding the cash balance limit;
use of a prohibited, faulty or non-compliant CCP;
non-issuance of cash receipts or BSO;
inconsistencies between the actual cash balances at the cash desk and the amounts indicated in the documents;
issuance of large sums of money under the report for unreasonably long periods.

How is the check of cash discipline carried out

Checking cash discipline in 2018-2019 is carried out by decision of the head of the IFTS in the manner established by order of the Ministry of Finance of the Russian Federation of October 17, 2011 No. 133n. During the verification process, we study:

All documents related to the registration of cash transactions.
Fiscal memory reports and CCP control tapes - according to the old-style technique.
Documents for the acquisition, registration and maintenance of cash registers.
Documents related to the acquisition, accounting and destruction of BSO - for those types that continue to be drawn up according to the old rules.
Accounting registers of accounting or economic operations.
Cash balance limit order.
Expense reports.

At the same time, inspectors are provided with unlimited access to the cash register, including its passwords and cash.

During the check, any other documents related to the subject of the check, as well as explanations, may be requested.

Responsibility for conducting cash transactions with violations

Responsibility for violation of cash discipline is administrative. The term for bringing to it from 07/15/2016 has been increased to 1 year from the date of the offense (Clause 1, Article 4.5 of the Code of Administrative Offenses of the Russian Federation). Previously, the statute of limitations for administrative violations was 2 months. So a one-time violation of cash discipline in 2019 may go unpunished.

A timely detected violation will lead to fairly high fines, since the law No. 290-FZ since 2016 fines for violation of cash discipline, or rather liability for non-use of cash register equipment, have been seriously increased. Administrative responsibility for non-use of CCP entails:

a fine for officials in the amount of 25 to 50% of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles;
a fine for legal entities in the amount of 75 to 100% of the amount of the calculation carried out without the use of cash registers, but not less than 30,000 rubles. (Clause 2, Article 14.5 of the Code of Administrative Offenses).

If an organization or individual entrepreneur is caught a second time on non-use of CCP, then in the case when the amount of settlements without the use of CCP amounts to (including in aggregate) 1 million rubles. and more, it will entail:

disqualification of officials for a period of 1 to 2 years;
suspension of activities up to 90 days for individual entrepreneurs and organizations (clause 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Liability for violations in the conduct of cash discipline in 2018-2019 in the form of the use of cash registers that do not meet the established requirements, the use of cash registers used in violation of the procedure established by the legislation of the Russian Federation and the conditions for its registration and re-registration provides for liability in the form of:

a warning or a fine in the amount of 1,500 to 3,000 rubles. for officials;
warning or a fine in the amount of 5,000 to 10,000 rubles. for legal entities (Article 14.5 of the Code of Administrative Offenses of the Russian Federation, clause 15 of Article 7 of Law No. 290-FZ).

Law No. 290-FZ also introduced other grounds for holding liable for violations in the application of CCP. For example:

for failure to send a cash receipt or form to the buyer strict accountability in in electronic format or for failure to transfer these documents on paper at the request of the buyer;
the responsibility of fiscal operators, CCP manufacturers, and expert organizations has been introduced.

But even if, at the time of the check of cash discipline, the INFS cannot hold the violator liable in the form of an administrative fine (due to the expiration of a 2-month period from the moment the offense was committed), then you should not rejoice. Detection of violations in the application of CCPs will serve as a reason for closer attention to the taxpayer and, if any other problems are identified in his work, may lead to an early on-site inspection. The unequivocal interest of the tax authorities will be caused by the incompleteness and untimely posting of revenue, as well as the identification of inconsistencies between documentary and actual balances of money on hand.

The fact of issuing large amounts of money under the report for unreasonably long periods may lead to additional personal income tax on these amounts (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.03.2013 No. 14376/12).

Results

Acceptance of cash proceeds, as a rule, obliges its recipient to have a cash register that issues a document confirming the acceptance of the corresponding amount. From 07/01/2017, a new type of CCP steel - online cash desks - is mandatory for use. They form not only cash receipts, but also BSO. Accordingly, the requirements for new cash registers and documents issued by them have changed.

There are persons who are not obliged to apply the CCP, as well as persons who have the right to start doing this later (from 07/01/2018 or from 07/01/2019). They have the right to issue any document confirming the fact of acceptance when receiving money. This document may have a self-developed form if its form is not approved by law. Here you can be guided by the rules for issuing old BSOs.

There are no changes in 2018-2019 in terms of documents generated by the operating cash desk. Just as there are no changes in the authority that checks the state of cash discipline (that is, compliance with the rules for working with cash), the IFTS remains it. Despite the limited period for holding accountable for violations when working with the cash register, the identification of such violations is fraught with consequences in the form of an on-site tax audit.

Since 2016, the administrative liability itself has been significantly increased: the amount of fines has increased, the types of liability for non-use of cash register equipment have been expanded, in connection with the start of work with a new type of cash register equipment, new grounds for liability have been introduced.

Russian Finance Minister Anton Siluanov continues to insist on the need to further limit cash settlements, citing the attack on cash that has now begun in India as an example (RIA Novosti, 01/21/2017).

Cash settlement limit and penalty for exceeding it

In Russia, cash settlements are already limited by the current Directive of the Bank of Russia No. 3073-U dated October 07, 2013. Clause 6 of this regulatory document establishes a settlement limit between participants within the framework of one agreement - no more than 100 thousand rubles in cash, including in foreign currency equivalent to the specified amount (the exchange rate of the Bank of Russia on the day of payment is applied).

For violation of the requirements of this document, administrative liability is provided. The penalty for exceeding the cash settlement limit in 2018 is regulated by the requirements of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation: for violation of the procedure for working with cash,

“expressed in the implementation of cash settlements with other organizations in excess of the established limits”

a penalty in the form of a fine was determined: 4,000-5,000 rubles for officials, 40,000-50,000 rubles for legal entities.

The limit set for cash settlement does not apply to:

social benefits and wages employees;
issuance of cash under the report to the employee;
consumer needs of individual entrepreneurs, not related to entrepreneurial activity.

The practice of reflecting relationships with one counterparty within the framework of several contracts sometimes encounters a contradictory reaction: on the one hand, the authorities may see this as a kind of “cunning” and protest such a division.

On the other hand, the position of an entrepreneur, well-reasoned by an experienced lawyer, both in the execution of contractual relations and in the case of judicial consideration of discrepancies that have been discovered, often leads to the desired result.

Company cash balance limit

The limit of cash remaining in the cash desk (safe) of a legal entity at the end of the working day is established by order of its head. The methodology for calculating the specified limit, based on the receipt or withdrawal of cash, is determined by the Instruction of the Bank of Russia No. 3210-U dated 03/11/2014.

Small businesses with an annual income of no more than 800 million rubles and a staff of no more than 100 people get rid of the need to monitor the cash limit (Decree of the Government of the Russian Federation No. 265 of 04/04/2016).

Responsibility for exceeding the established cash limit is established by the same paragraph 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation: for violation of the procedure for working with cash,

“expressed in the accumulation of cash in cash in excess of the established limits”

a fine is expected for officials in the amount of 4-5 thousand rubles, for legal entities - 40-50 thousand rubles.

It is important to know that a limit that is not properly documented gives official structures grounds for applying penalties, regardless of the amount of cash on hand. It is also important that the procedure for cash flow at the cash desk is regulated not only by the normative documents, but also a number of other acts.

A competent lawyer who has experience in reducing possible risks and resolving disagreements will always help to understand the intricacies of modern legislation.

Responsibility for cash settlements between legal entities occurs if the limit on the amount of payment under one agreement is exceeded. The Code of Administrative Offenses of the Russian Federation also provides for liability for other violations of the procedure for working with cash. Read more about this in our article.

Exceeding the Limit by Legal Entities and Violating Settlement Rules: Limitation Period for Liability

Responsibility for exceeding the cash settlement limit is provided for in Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation), together with a number of violations of the established procedure. The specified norm provides for liability for cash payments in excess of the established limit in the form of a fine. A fine for violation of cash payments can be imposed on both the official and the organization. Penalties for violation of the cash settlement limit for legal entities have an upper limit of 50,000 rubles.

Administrative cases on violations of cash settlements are considered:

tax authorities (part 1 of article 23.5 of the Code of Administrative Offenses of the Russian Federation);
in rare cases - by the courts (clause 1.1 of article 23.1 of the Code of Administrative Offenses of the Russian Federation).

The statute of limitations for bringing to administrative responsibility for violation of cash payments is 2 months (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). In accordance with paragraph. "b" h. 1 Article. 24.5 of the Code of Administrative Offenses of the Russian Federation after its completion, the issuance of a decision on a fine is not allowed. Thus, it is impossible to hold liable for violation of the cash settlement limit beyond the deadline.

The statute of limitations for this violation must be counted starting from the day after it was committed (clause 14 of the Resolution of the Plenum of the Armed Forces of the Russian Federation “On Certain Issues ...” dated March 24, 2005 No. 5, hereinafter - Resolution No. 5). If the fact of bringing to responsibility beyond the term is found, the contested decision is subject to cancellation (see, for example, the decision of the 9th AAC of October 28, 2014 No. 09AP-42198/14) or the court excludes the relevant episodes from its motivation (decision of the 13th AAC dated 03.03.2016 No. 13AP-1221/16).

Application of liability in the form of a fine to an official: who is responsible for the correct conduct of cash transactions in the organization

Based on paragraph 15 of Resolution No. 5, liable under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, both an organization and an official who is entrusted with the duty to ensure compliance with the established procedure can be involved at the same time.

Responsibility for the organization of accounting lies with the head of the organization in accordance with Art. 7 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ (hereinafter - Law No. 402-FZ). Specific responsibilities for paperwork are contained in job descriptions approved by the head, and may be assigned to:

For the officials listed in regulations Central Bank of the Russian Federation (for example, chief accountant, cashier, paragraphs 4.2, 4.3 and other instructions No. 3210-y).
In the absence of named positions in the state - to the head (clauses 4, 4.2 of instruction No. 3210-y).
On other officials, if it is indicated in job description. As an example, we can cite the decision of the Leningrad Regional Court of December 12, 2012 No. 7-721 / 2012: a fine under part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation was applied to the territorial manager, whose duties, according to the job description, included control over the preparation of external and internal reporting.

IMPORTANT! In accordance with paragraph 26 of the Resolution of the Plenum of the Armed Forces of the Russian Federation “On Certain Issues ...” dated October 24, 2006 No. 18, if accounting is carried out by a third party, this circumstance cannot serve as a basis for releasing the head of the organization from administrative responsibility, since it is he who is responsible for proper bookkeeping.

Cash limit violation

In accordance with Art. 9 of Law No. 402-FZ, each event of economic life is documented by a primary accounting document. The rules for handling cash are governed by the instructions of the Central Bank of the Russian Federation "On the implementation of cash settlements" dated 07.10.2013 No. 3073-U (hereinafter - instruction No. 3073-u) and "On the procedure for conducting cash transactions ..." dated 11.03.2014 No. 3210-U ( hereinafter - instruction No. 3210-y).

The implementation of a settlement transaction in cash is limited to the amount established by paragraph 6 of Directive No. 3073-y: 100,000 rubles. or the equivalent of this amount in another currency under one contract. At the same time, there is no prohibition in the law on conducting several settlements between the same persons under different agreements in a total amount in a larger amount, provided that:

for each of the contracts, cash settlements do not exceed 100,000 rubles;
each of the contracts has an independent subject, i.e. at least allows you to determine the name and quantity of goods in accordance with paragraph 3 of Art. 455 of the Civil Code of the Russian Federation.

For example, in one of the cases, a situation arose when settlements were made between the same persons under different agreements within one day, in total exceeding the established limit. The court canceled the decision to hold the organization liable (see the decision of the 20th AAC dated January 20, 2016 No. 20AP-7487/15).

According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, it is possible to be held liable for other violations when working with cash.

Non-receipt of funds

Among the violations that are often encountered in practice is the non-receipt of money at the cash desk - a violation of clause 4.6 of Directive No. 3210-U.

One of the evidence of this violation may be a test purchase act, drawn up by the tax authorities when checking the application of CCP. In such a situation, non-receipt can be expressed in the fact that when issuing a cash receipt to the buyer, there is no relevant information about the operation in the documents of the organization (see Resolution of the 9th AAS of October 22, 2015 No. 09AP-41654/15). The argument that the procurement act is one of the operational-search measures is rejected by arbitration courts on the basis of clause 19 of the Resolution of the Plenum of the Supreme Court of the Russian Federation “On Certain Issues ...” dated October 24, 2006 No. 18, which refers to the admissibility of the procurement act as evidence .

In the decision of the Supreme Court of the Russian Federation of February 17, 2015 No. 301-AD14-6145 in case No. A29-1732 / 2014, it is indicated that the failure to reflect the cash receipts received in the cash book on the same day in itself indicates that the cash was not credited to the cash desk.

The absence of a cash book also forms the composition of non-receipt of funds (Resolution of the 11th AAS dated March 24, 2016 No. 11AP-400/16). Most often, this violation is recorded in separate divisions, which are also required to keep cash books, despite the absence of a direct rule indicating this (see also the resolution of the 14th AAC dated January 18, 2016 No. 14AP-9902 / 15).

Violation of the procedure for keeping free funds and exceeding the cash limit

Spending funds received at the cash desk for purposes not specified in paragraph 2 of Directive No. 3073, instead of depositing them to a current account, is a violation of the storage procedure, since instead of leaving money at the cash desk, they were spent for unintended purposes (resolution of the 3rd AAC dated March 22, 2016 No. 03AP-736/16).

Accumulation of cash at the cash desk in excess of the limit occurs when funds in an amount exceeding the cash balance limit established by the organization (clause 2 of Instruction No. 3210-U) are not transferred to the current account at the end of the working day.

In the absence of a limit in numerical terms, it is considered zero. Accordingly, all cash must be kept on the current account, otherwise there is a violation of the limit (resolution of the 1st AAS dated December 11, 2015 No. 01AP-7731/15).

Appeal against the decision to impose a fine

Powers to draw up protocols and issue decisions on prosecution under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation are assigned to the tax authorities (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

Decisions can be appealed to the administrative and judicial order. In the arbitration court, such cases are considered in summary proceedings, since the maximum fine for them is 50,000 rubles. for organizations (individual entrepreneurs are responsible on a par with officials, Art. 2.4 of the Code of Administrative Offenses of the Russian Federation). In this regard, the maximum argumentation should be presented in the application without counting on holding face-to-face court hearings.

Appeal of decisions on the merits is limited to the appellate instance, since in accordance with Part 5.1 of Art. 211 of the Arbitration Procedure Code of the Russian Federation when imposing a fine of less than 100,000 rubles. revision in the cassation instance is possible only on the grounds provided for in Part 4 of Art. 288 of the Arbitration Procedure Code of the Russian Federation (based on the presence of procedural violations). There is no substantive revision. This is stated, for example, in the decision of the Supreme Court of the Supreme Court of February 15, 2016 No. F02-467 / 16 in case No. A78-11041 / 2015.

So, the Code of Administrative Offenses of the Russian Federation provides for sanctions for a number of violations when working with cash: exceeding the maximum amount of payment in settlements, violating the procedure for storing and limiting the balance on the cash register, and not receiving cash amounts. In all these cases, the measure of responsibility is applied by the tax authorities. When appealing decisions, it is necessary to take into account the peculiarities of simplified arbitration proceedings, as well as the limited possibilities of the cassation procedure in this category of cases.

"On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses."

Let's analyze the topical issues of conducting cash transactions in 2016.

Registration of KKM in the tax office and application of KKM in 2016

Question 1: LLC (USN - 6%) is engaged in the provision of services (repair of apartments and offices). The contract states that only services, material - the customer (that is, it is possible to use BSO). If, within the framework of the contract, the LLC sells materials to the customer, is it possible to use BSO in this case or is it necessary to use KKM?

Answer: it should be remembered that BSO can only be applied when it comes to the provision of services to the population. In this case, we are talking about the sale of materials. Accordingly, when selling materials for repairs, for cash, cash registers should be used.

Question 2: USN organization conducts retail trade in several shopping malls Moscow (in different joint-stock companies). The legal address of the organization is on the territory of 26 Tax Inspectorate. Does the organization have the right to register all KKM in 26 Tax Inspectorate or is it necessary to create separate subdivisions at the place of installation of KKM?

Answer: CCP must be registered with the tax office at the actual location separate subdivision on whose territory the CCP will be used.

Question 3: during the day, KKM did not turn on, there was no revenue. Do I need to turn on the KKM at the end of the day and take a zero Z-report? And in the journal of the cashier-operator to reflect the absence of the operation? Or, if it was not included in the network, then nothing needs to be reflected anywhere?

Answer: There is no direct answer to this question in the law. But on this issue, there were explanations from the tax authorities in the media that if the cash register was not turned on at all during the day, then the Z-report should not be printed at the end of the day.

Also pay attention to the following explanations: if the cash register was turned on at the beginning of the shift, then it is necessary to take Z-reports, even if there was no revenue for the entire shift (“KKT is under control”, an interview with Ya.Ya. Khomets, adviser to the department control over entrepreneurial activity in the field of state-regulated activities and the use of CCPs of the Federal Tax Service of Russia, Class 2 adviser to the state civil service of the Russian Federation; magazine "In the course of legal affairs", No. 10, May 2009).

Question 4: whether the organization is entitled to contribute to authorized capital, made to the cashier, spend on travel expenses bypassing the bank?

Answer: yes, you can.

Checkout

Question: who checks the cash register now? Is there a statute of limitations for checking cash? For what period can the cash desk be checked?

Answer: the cash discipline of the organization is checked by the Federal Tax Service. The letter of the Federal Tax Service of Russia dated September 12, 2012 No. AC-4-2 / 15195 states that the current regulatory legal acts the frequency of inspections for the completeness of accounting for cash receipts in organizations and individual entrepreneurs is not limited.

Accordingly, the inspection may check the organization several times a year. For non-compliance with cash discipline, an organization may be fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of up to 50,000 rubles. The limitation period for administrative offenses is two months.

Penalties for non-compliance with cash discipline

Question 1: microenterprise ( retail) USN "income minutes expenses". Cash balance as of December 31, 2015 - 950,000 rubles. The cash balance limit has been cancelled. Can claims be made against the organization during the audit (there is a large amount in the cash register)?

Answer: according to paragraph 2 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, small business organizations may not set a cash balance limit and store them in full at the cash desk without handing over to the bank. Accordingly, there should be no claims in this case.

Question 2: What is the penalty for the work of KKM not at the place of registration?

Answer: an organization that operates through separate subdivisions located in the same municipality in the territories under the jurisdiction of different tax authorities, must register in the prescribed manner cash register equipment in the territorial tax authority at the location of one of its separate divisions, in which the organization is registered (letter of the Ministry of Finance of Russia dated August 18, 2010 No. 03-01-15 / 7-183). If the cash register used by a separate subdivision is registered with the tax authority at a different address than the location of the separate subdivision, a fine may be imposed in accordance with Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or the imposition of an administrative fine.

Question 3: Which checkout violations are ongoing? What is the duration of ongoing checkout violations?

Answer: for non-compliance with cash discipline, the company may be fined under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation. That is administrative responsibility. According to Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, the limitation period is two months, and in case of continuing violations - from the moment of discovery. Violations that can be attributed to continuing are named in paragraph 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation. According to the norms of this article, a violation of cash handling should not be recognized as a continuing offense.

Cash limit for small businesses abolished

Question: whether it is necessary to determine the limit of the cash balance for individual entrepreneur? Does the maximum limit of settlements between organizations and individual entrepreneurs remain in 2016?

Answer: yes, IP limit may not be determined.

The concept of a cash desk for individual entrepreneurs is not defined in Directive 3210-U. But this does not mean that entrepreneurs can completely refuse to conduct cash transactions. For them, there is a simplified procedure for maintaining a cash desk, which is prescribed in the same Instruction 3210-U.

The limit of settlements between organizations and entrepreneurs remains the same. If you are paying with legal entity, the limit within the framework of one agreement is no more than 100,000 rubles (Instructions of the Bank of Russia dated 07.10.2013 No. 3073-U).