In cash transactions, advance reports are of considerable importance. In the event of incorrect filling of documents, the tax may charge additional personal income tax, as well as a fine. To reduce the risk of interest, you must follow the rules for issuing funds in a sub-report: issue money on the basis of an application and receive a report on time. But there are other nuances of processing operations.
purpose
Issuance of money under the report for the report may be required to:
- purchases of goods and materials;
- payment of travel expenses;
- settlements under contracts.
Such operations are regulated by Bank of Russia Ordinance No. 3210 “On the Procedure for Cash Operations”.
Algorithm
Before accepting a new application, you need to check to see if the employee has the same amount of debt. If there is one, then the document cannot be accepted. The employee must draw up an application for issuance to the sub-report (to the director) in any form. The text should indicate the amount and date of receipt of funds. The manager must sign a statement. Next, the accountant draws up and signs an expenditure cash warrant (KO-2). Based on this document, the cashier, upon presentation of the passport by the employee, gives him cash. The order is signed by the cashier and the recipient. The transaction should be displayed in the cash book.
An application for issuing money in a sub-report must also be written by the head. The company has the same contract with him as with other employees. If there is no application, tax authorities may withhold additional amounts of personal income tax.
Documents
The employee must report on the use of money. Expense report must be provided within 3 business days after returning from the trip, going to work or the expiration of the period for which the money was provided. The document is handed over to the accountant or manager. The receiving party checks the full use of funds, the availability of supporting documents and the correctness of the report. If there are no errors, the document is signed by the head, after which the money is debited. This is how the disbursement of funds is carried out in the sub-report. Read on how to write a statement below.
Reporting application: sample
Director of LLC “(name)” F. I. O.
from the driver F.I.O.
STATEMENT
I ask you to issue a report in the amount of 6,000 (six thousand) rubles for a period of eight calendar days for the purchase of antifreeze for the TATA work vehicle.
02/12/2016 (signature)
Next, the document is filled in by the accountant.
Balance of settlements on previously issued amounts:
the employee's debt on previously issued amounts to the sub-report is missing.
Accountant ____________
Director _____________ Full name
02/12/20__ g.
Nuances
If less money is spent than was issued, the balance is returned to the cashier, and a receipt order is issued for it. In the opposite situation, the organization must return the amount of the overrun to the employee at the details specified in the report. This operation, as well as issuance to a subreport, is executed by an expense order.
If the funds are not returned to the cashier, then they must be deducted from the salary (Article 137 of the Labor Code of the Russian Federation). The employee must give written consent for this operation. Otherwise, the collection will be through the court. The monthly retention amount cannot exceed 20% of the employee’s salary.
Limits
The issuance of money in a sub-report from the cash register is limited to 100 thousand rubles. There are some conditions. If an employee using the accountable means on his own behalf paid for the services rendered to him (for example, during a business trip), the limit is not applied.If he uses accountable money for settlements under contracts concluded on behalf of the organization, a limit of 100 thousand rubles per transaction must be observed. The maximum period is not specified in the legislation. But if money is issued for a long period, inspectors can regard the amount as a loan and charge all taxes.
If a accounting policies the issuance of accountable funds is provided by transferring them to the card, it is necessary that the company has an appropriate contract with the bank.
If the application for issuance to the sub-report does not contain the date of return of funds, then it is considered that the money was issued for one day. In case of violation of the deadlines for reporting on the amount spent, personal income tax is calculated. In order to regulate the timing of the provision of documents, you can draw up an order for issuance in a sub-report. Sample:
LLC “(name)”
Order No. 1
on the approval of the timing of the issuance of amounts in the report
In order to control the costs of reporting amounts, I establish the following rules:
1. Employees who receive funds must submit a report on their use:
- by household. needs - no later than 15 days from the date of disbursement of funds;
- for travel expenses - within 3 days after return.
2. Funds should be spent only as directed.
3. For household expenses and for the purchase of goods, money can be issued within 100 thousand rubles.
4. Responsibility for the implementation of the order lies with the chief accountant.
Director ______________ Full name
Controversial operations
For convenience and better perception, we decided to place the material of this block in a table.
| Operation | Decision |
| The employee needs money for the report, but the head is missing | On the basis of a power of attorney, an accountant or financial director can issue an operation |
| The director verbally asked the accountant to give him cash | Issuance in the sub-report must be in writing |
| The employee needs an amount in excess of the settlement limit (more than 100 thousand rubles) | Such transactions are executed only when it comes to cash settlements with other organizations. |
| For the purchase of materials under a civil contract, funds are issued to the contractor | From 06/01/14, a person employed under a civil contract is considered an employee of the organization. That is, there are no violations of cash discipline. |
| Accountant insists on signing a full liability agreement | Issuance of a sub-report is not the basis for concluding such an agreement. If the employee does not return the money, they can be deducted from the salary. |
Report Validation
Funds should be spent purposefully. Each expense must be confirmed by check. Also to be issued travel certificate transport documents. If it comes to court, it is important that the primary documentation is drawn up correctly. Then the court will take the side of the company. Consider in more detail the details of the documents.
If an employee received cash for tickets and per diems before leaving for a business trip, and then the trip was extended, an additional amount can be transferred to the card. It turns out that the employee received the funds again. But, since they are transferred on the same trip, the employee must report on one day for all amounts at once.
Cashier's check
If it does not contain the full name of the purchase or the details are poorly printed, then it is taken into account only if an additional sales receipt is provided. Goods must be purchased during business hours. For processing relies on additional payroll. Cash receipt confirms the fact of the transfer of funds. To include expenses for tax purposes, you need other documents with the following details: full name of officials, their signatures.
Sales receipt
It often lacks a seal or number. Although these details are not required, tax authorities may not accept the document. Things are worse if the dates on the cash and sales receipts do not match. Such expenses can only be defended through the courts.
TORG-12
The consignee must necessarily indicate the consignee, loading and unloading addresses, waybill number, make and vehicle numbers. Without them, the document is not accepted for accounting. AT waybill often there is no position of the person who signed the document, seal of the consignee, date. These details are considered mandatory.
Transfer funds to a card
An employee may request a transfer of accountable funds to a bank card. This operation is not against the law. But in this case you need:
- receive from the employee an application for the issue of money in the subreport with the corresponding request and indicate in it the details of the account;
- indicate in the payment that the reporting amount is being transferred;
- note in normative acts (Regulation on settlements with accountable persons) that funds are transferred from the account to the card;
- in accounting policies, develop your own report form with a note that the issue of amounts in the sub-report is carried out in non-cash form;
- ask the employee to save the slips after each card payment and attach them to the report.
Company LLC
ORDER
On amendments to the accounting policy for 2016
01/10/2016
I ORDER:
Supplement accounting policies with section 6:
6. The procedure for settlements with accountable persons.
6.1. The company gives employees funds for travel or business needs in cash or transfers them to a salary card.
6.2. The method of issuing funds is regulated by the director in each case.
6.3. The employee submits documents confirming expenses to the accounting department. Regardless of the method of receipt, the balance is returned in cash to the cashier.
Accounting for operations in accounting
On the day of issuance of funds issued RKO. Wiring is done in the control unit: DT71 KT50 (51).
If an employee after a business trip returns part of the funds to the cashier, then a FFP is issued. In the control box, reverse wiring is done: DT 50 (51) KT 71.
Consider how issuance is issued in the sub-report. Sample:
The office manager of the company on May 25, 2015 received 2,000 (two thousand) rubles. for 4 days for the purchase of office supplies. The accountant issued funds based on his application. An employee on May 27 spent 1,000 (one thousand) rubles., Provided checks and an advance report. The manager returned the unused amount to the cashier.
- DT71 KT50 - 2000 rubles. - funds were issued from the cash register;
- DT50 KT71 - 1000 rubles. - The balance of unspent funds has been paid;
- DT10 KT71 - 1000 rubles. - stationery taken into account.
Transfer funds to a corporate card
An alternative to a salary card is corporate. You can transfer funds to it under the report to employees. An employee only needs to write a free-form application for using the card. Transfer of funds is carried out on the basis of the order of the director. It is advisable to approve the procedure for using cards:
- Plastic holders do not have the right to disclose PIN information to third parties.
- The report on the expenditure of funds on the card must be submitted no later than 3 days after the debiting of funds or the return of the employee from a business trip. Checks must be attached to it, confirming payment by card.
- If there are no documents or the director has not confirmed the intended use of the funds, they are withheld from the employee’s salary.
- Separately, a list of employees who have access to funds should be compiled.
- Issuance and return of cards should be displayed in the logbook.
- In case of theft of plastic, the holder must immediately notify the bank.
The moment of transfer of the card to the employee is not the date of issue of money for the report. Entries in the control unit are made at the time of withdrawal of funds. All operations with a corporate card are displayed on a subaccount opened to account 55.
Example
On July 10, 2015, a marketer of the LLC was issued a card to pay for advertising. On July 15, an employee withdrew 2,000 rubles from the account. Bank statement confirms debit. The accountant reflects the issuance of money by posting: DT71 KT55.
Accounting for operations in NU
These operations are treated as an advance payment.Until an employee submits a report, NPP expenses are not written off. Also on reporting amounts insurance premiums and personal income tax are not charged.
But if an employee cannot confirm the amount spent, it is better to withhold tax from him. Even if a person lost primary documents, wrote an explanatory note about it, the company still has revenues. But in this matter, judges are on the side of taxpayers. If the employee brought the goods without documents, he does not have debts to the employer. Organization just comes with values.
Example
February 15, 2012 the employee received funds for the purchase of goods. The deadline for submitting a report approved by order is two months. That is, from March 16, 2012 the debt will be considered overdue. The statute of limitations for it will be three years. Bad debt will increase taxable income in March 2015. If until this time the employee signs an obligation to pay off the debt, then it will be necessary to re-count the three-year period.
If in February 2015, an employee writes a letter requesting a deferment of debt, income will begin to increase from February 2017 (if by that time the debt has not been repaid).
Personal income tax should be accrued if the organization independently writes off the debt. Income will increase in the month when the company has forgiven debt. Contributions to extrabudgetary funds will need to be accrued also after debiting funds.
Long term
As mentioned earlier, the law does not stipulate a maximum period for the use of funds. It is only necessary that the period be indicated in the statement itself. The mark can be made by the director, accountant or the employee himself. Even if funds for travel expenses will be issued for a year, no fines for such a long period are provided for the company.
It is important to remember that an employee cannot be given a new advance payment until he reports on the old one. For example, an employee, having received money for six months, is in no hurry to draw up a report. If you urgently need to send him on a business trip, then you can not draw up a new sub-report. It is also forbidden to require an early report on the use of funds. An exception is the dismissal of an employee.
Suppose that, in addition to the debtor, there is no one else to send on a business trip. Then the manager can take responsibility and give a new advance to the employee. If inspectors find such a scheme, they will fine the head in the amount of 5,000 rubles, and the company in the amount of up to 50 thousand rubles. for violation of cash discipline. Therefore, such situations are best avoided.
Memo to accountants
- The employee must write an application for the issuance of funds in the sub-report.
- The operation is executed by the settlement account.
- The balance of unused funds must be returned to the cashier.
- You cannot issue a new advance until the employee reports to the old.
- The Bank of Russia’s instruction stipulated a limit on the disbursement of funds in the amount of 100 thousand rubles.
- Money consumption must be confirmed by check, receipt, TTN, acceptance certificate, TORG-12, tickets, payment orders.
- To confirm payment of goods in cash, in addition to the cashier's check, a commodity check is also needed.
- If funds are not returned on time, they must be deducted from the employee’s salary. The personal income tax is charged on the amount of the sub-report. All disputes will have to be upheld in court.
