Who can be the accountable person. What is the essence of depreciation and how it is charged? Options for accounting for travel expenses

Accountable persons - employees of the organization who received cash in advance cash on forthcoming expenses (economic and business trips).

An accountable person is an individual (as a rule, an employee of an enterprise) who is entrusted with carrying out any business transaction, completing an assignment (business trip, purchasing and paying for inventory items, services) and who is obliged to report to the enterprise (an individual employer) about the completed order.

First of all, accountable are persons who are in labor relations with an enterprise or an individual who is a subject of entrepreneurial activity. An employee hired under any employment contract (for permanent, seasonal, temporary, part-time work) is accountable to his employer.

The list of persons entitled to receive accountable amounts is approved by the head of the organization. The rules for issuing accountable amounts are governed by the Procedure for Conducting Cash Transactions and other documents.

New advance issued only after full payment for previously issued. The amount of advance payment for upcoming business expenses and its terms are determined by the head of the organization. The issuance of cash on account of expenses related to business travel, including business trips, is carried out within the limits of the amounts due to accountable persons for these purposes.

The accountable persons can spend the received advance only for the intended purpose. The transfer of accountable amounts by one accountable person to another is prohibited.

The accountable person must submit to the head of the organization a report on the use of the funds received with the attachment of supporting documents (travel tickets, hotel bills, sales receipts, etc.). For advances on business expenses, reports must be submitted within the time frame established by the head of the organization.

Discovered

The deadlines for drawing up advance reports on business travel expenses are stipulated by the relevant regulatory documents.

The accountable person submits the remainder of the unspent amounts to the organization's cash desk simultaneously with the submission advance report... Overruns of accountable amounts are given to the accountable person from the cashier. Advance reports after checking by the accounting department are approved by the head of the organization.

2018-08-1515.08.2018 13:19

According to the change adopted on August 19, 2017, it is possible to issue an employee a new amount for the report at any time. Previously, this could not be done until the employee paid off the previous debt. The inspectors were fined up to $ 50,000 for violation.

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rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Accumulating debts from accountable employees is still risky. Inspectors can demand personal income tax from them. Therefore, you will have to fight off additional charges in court.

In accordance with clause 11 of the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia No. 40 dated September 22, 1993, enterprises issue cash on account of business and operating expenses in the amount and for a period determined by the heads of enterprises.
Persons who received cash on account are obliged, no later than three working days after the expiration of the period for which they were issued, or from the day they returned from a business trip, to present to the company's accounting department a report on the amounts spent and make the final settlement on them.
Based on Art. 41 of the Tax Code of the Russian Federation, income is recognized as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be estimated, and determined in relation to income individuals in accordance with the chapter "Personal income tax" of the Tax Code of the Russian Federation.
In accordance with paragraph 1 of Art. 210 of the Tax Code of the Russian Federation when determining tax base for personal income tax, all income of the taxpayer is taken into account, received by him both in cash and in kind, or the right to dispose of which he has, as well as income in the form of material benefits, determined in accordance with Art. 212 of the Tax Code of the Russian Federation.
But, funds issued to individuals under the report do not fall under this concept. The accounts receivable attributed to the employee does not imply the transfer of ownership of the amounts issued for the report, therefore, such a debt cannot be considered as part of the employee's income. Otherwise, it would mean a change in the legal qualification of the relationship between the organization and the employee, and such a retraining can only be done by a court.
Article 45 of the Tax Code of the Russian Federation prohibits the uncontested collection of taxes in such a case. The money issued against the account does not become the property of the employee, even if he did not provide an advance report in due time, but forms a debt of an individual to the organization. In addition, they are not his income and are not recognized as an object of personal income tax (definition of the Supreme Arbitration Court of the Russian Federation dated 07.09.2010 No. VAS-12053/10, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 03.02.2009 No. 11714/08, FAS Moscow District dated 22.03. 2010 No. КА-А40 / 2469-10 in case No. А40-25540 / 09-115-130, dated June 16, 2010 No. КА-А40 / 5879-10-3 in case No. А40-125078 / 09-126-900, FAS North-Western District of 12.05.2009 No. A56-16804 / 2008).
The courts do not support the possibility of qualifying the accountable amounts for which reports are not presented in deadlines, as interest-free loans (definition of the Supreme Arbitration Court of the Russian Federation dated 07.09.2010 No. VAS-12053/10, Resolution of the FAS of the Moscow District dated 24.02.2010 No. KA-A40 / 669-10 in case No. A40-46422 / 09-112-282, FAS East Siberian District of 05.05.2009 No. A33-6849 / 2008-F02-1857 / 2009). The monetary funds issued for the report, for which the employee did not submit an advance report on time, are recognized as the employee's debt to the employer (clause 213 "Instructions for the application of the Unified Chart of Accounts accounting… ", Approved by the order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n). The repayment of this debt can be made, in particular, by withholding from wages (Article 137 of the Labor Code of the Russian Federation). The employer has the right to make a decision on deduction from the employee's salary no later than one month from the end of the period established for the return of the advance, provided that the employee does not dispute the grounds and amounts of the deduction (letters of the Federal Service for Labor and Employment dated March 11, 2009 No. 1144- TK, dated 09.08.2007 No. 3044-6-0).

As for the second question, that the employee reported ahead of time and asks for a new amount for accountability, then, of course, you can issue it, because he is acquiring something for the enterprise ...

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Accountable person

Regulatory regulation of settlements with accountable persons

Accounting for settlements with accountable persons is carried out in accordance with regulatory documents that have a different status. Some of them are mandatory, others are advisory in nature. Depending on the purpose and status, it is advisable to present regulatory documents in the form of the following system:

The first level (legislative) - defines the essence of accounting, its tasks, basic concepts used in accounting, the procedure for regulation, organization and maintenance of accounting and presentation of financial statements. which are accepted The State Duma, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, directly or indirectly regulating the organization and maintenance of accounting in the organization.

The first-level documents, first of all, include the Federal Law "On Accounting", the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, Federal Laws "On Public Joint Stock Company", "On Limited Liability Companies", etc.

The Civil Code defines such necessary concepts as a legal entity (Art. 48), its characteristics and types: commercial and non-commercial, defines a license as a special permit, which is issued to legal entities for the right to engage in certain types of activities, the list of which is determined by law; clarifies the difference between the charter and the constituent agreement, as well as between the reorganization of an enterprise and its liquidation, the knowledge of which is necessary for the correct reflection in the accounting of related transactions. Further, the Civil Code discloses the essence of property and property rights (clause 1 of article 209 of the Civil Code of the Russian Federation). This is also important for the accounting service of the enterprise, since you need to know when the ownership of a particular object occurs in order to correctly reflect it in the accounting. It is also necessary to know the Civil Code in order to understand the economic meaning of the contract, since the contract is an important means of individual rights to regulate property and non-property relations and is a kind of legal transactions (clause 1 of article 307 of the Civil Code of the Russian Federation). Many business operations do not do without the conclusion of an agreement, and in this regard, one should know the conditions and procedure for concluding an agreement (Article 432 of the Civil Code of the Russian Federation); requirements for the form of the contract; grounds for changing or terminating the contract, liability for its failure and much more. Thus, the Civil Code of the Russian Federation defines the main legally significant conceptual categories that must be owned by the personnel of an enterprise to be able to conduct business.

The Law "On Accounting" No. 402-FZ dated 06.12.2011, played a decisive role in preventing the collapse unified system accounting and reporting in the Russian economy.

Accountable persons in accounting

It became the core around which the work on reforming the domestic accounting department was carried out with varying degrees of success.

Ten years of experience legislative regulation accounting shows that such regulation should be focused on solving two main tasks: firstly, the law should establish a mechanism for exercising the right of interested parties to receive reliable, objective and useful information about the activities of economic entities; secondly, the law should define the system of accounting regulation that will allow the first task to be performed. Hence, the Law "On Accounting" establishes the minimum necessary requirements for accounting, accounting process and reporting.

The second level (normative) - establishes the basic rules for the formation of complete and reliable information on individual sections of accounting and the presentation of information in financial statements. these are accounting regulations (PBU) developed in accordance with the requirements of IFRS, rules and other regulations. They are divided into three groups: provisions governing general disclosure of information; provisions relating to the assets and liabilities of the organization; provisions that address the financial results of the organization. For the organization of accounting of expenses, PBU 10/99 "Organization expenses" is intended. This Regulation establishes the rules for the formation of information on expenses in accounting commercial organizations (except for credit and insurance organizations) that are legal entities under the law Russian Federation... The expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of the participants (property owners). The expenses of the organization, depending on their nature, conditions of implementation and directions of the organization's activities, are divided into:

1. costs of ordinary activities;

2. other expenses.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses. Other expenses also include extraordinary expenses.

The third level (methodical) - documents of this level are advisory in nature, they contain methodological instructions, clarifications on the issues of setting up accounting. The documents of this level include methodological instructions on accounting for fixed assets, material production stocks and others, which disclose the methodological and practical aspects, rules and methods of accounting for certain objects.

The list of documents regulating the accounting methodology is quite extensive. These documents should be divided into two groups, since one regulates the accounting of objects of general industry purpose, and the other has a sectoral focus. The first group includes, in particular:

- the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993. No. 40 (letter from the Central Bank of the Russian Federation dated October 4, 1993 No. 18);

- Methodological guidelines for the accounting of fixed assets, approved by the order of the Ministry of Finance of Russia dated July 20, 1998. No. 33n (as amended by the order of the Ministry of Finance of Russia dated March 23, 2000, No. 32n);

- Methodological guidelines for the accounting of inventories, approved by the order of the Ministry of Finance of Russia dated December 28, 2001. No. 119n (as amended by the order of the Ministry of Finance of Russia dated April 23, 2002 No. 33n);

- Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its use, approved by order of the Ministry of Finance of Russia dated October 31, 2000. No. 94n (as amended by the order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n);

Regulatory documents of the third level specify and disclose the procedure for applying federal laws and regulations (standards) of the Ministry of Finance of Russia. They cannot contradict legal acts of a higher level. Level 3 documents have no legal force, that is, they should not be referenced in legal proceedings. However, these documents make it possible to rationally organize accounting in accordance with the rules provided by the Ministry of Finance of Russia and the needs of users of economic information. Compliance with the requirements of third-level documents is checked by auditors and departmental audit bodies

The fourth level (organizational) - organizations, guided by the legislation of the Russian Federation on accounting, regulations of the bodies regulating accounting, independently form their accounting policies. According to PBU 1/2008 under accounting policy understand the totality of specific methods and forms of accounting, determined by the organization itself on the basis of the stipulated requirements and characteristics of activities. The general requirement formulated by the Ministry of Finance of Russia is that accounting policies disclose accounting methods that significantly affect the assessment and decision-making of interested users accounting statements... Methods of accounting are considered essential, without knowledge of which a reliable estimate is impossible. financial situation, cash flow or financial results activities. These signs include:

methods of repayment of the cost of depreciable property according to the rules of accounting and tax accounting;

the procedure for assessing inventories, goods, work in progress and finished goods;

types of reserves created and the timing of write-off of deferred expenses;

the procedure for using net profit;

other matters that the owners, directors and managers of the organization consider to be material.

Due to the fact that settlements with accountable persons affect several sections of both accounting and tax accounting the list of legislative acts is quite large.

The main provisions for reflecting expenses with accountable persons in accounting are regulated in Federal Law "On accounting" No. 402-FZ dated 06.12.2011 (1st level).

The procedure for issuing funds for household needs and the rules for issuing issuance are stipulated in the “Procedure for conducting cash transactions”.

Due to the fact that settlements with accountable persons are carried out in cash, the amount of settlements of the accountable person when paying in cash must meet the norms of the Instructions of the Central Bank of the Russian Federation, in accordance with which the maximum amount of cash settlements for one transaction with one legal entity in the amount of 60 thousand rubles (3rd level).

Settlements with accountable persons affect the taxation of the enterprise in the context of corporate income tax, value added tax, personal income tax and the unified social tax, i.e. they are reflected in the following chapters Tax Code RF.

Chapter 21 "Value Added Tax", regulates the rules for writing off VAT when expenses are incurred from accountable funds. Chapter 23 "Personal Income Tax" and Chapter 24 "Unified Social Tax" regulate the procedure for taxing personal income tax and UST on the amounts received by the employee under the report. Chapter 25 "Corporate Income Tax" stipulates the procedure for accounting for expenses incurred at the expense of funds issued on account of the calculation of taxable profit (1st level).

In addition, settlements with accountable persons are reflected in the Accounting Regulations No. 10/99 “Organization's expenses” (3rd level).

At registration travel expenses take into account the norms of the Labor Code of the Russian Federation (18), which stipulates the list of persons who can be sent on a business trip (1st level).

The amount of per diem is established by the Decree of the Government of the Russian Federation of 08.02.2002, No. 93 (1st level).

The main documents of the fourth level for settlements with accountable persons are:

1.Accounting policy, formed by the chief accountant of the organization and approved by the head of the organization. The bases for the formation and disclosure of the accounting policy of the organization are established by PBU 1/98 "Accounting policy of the organization", approved by order of the Ministry of Finance of Russia dated 09.12.1998, No. 60n.

2. Forms of primary accounting documents approved by the head for accounting of settlements with accountable persons:

cash receipt order (KO-1 form) - issued in the case when the employee returns the unspent accountable amount to the cashier;
cash outflow order (KO-2 form) - issued when cash is issued against a report;
business trip certificate (form No. T-10) - defines the actual time spent by the employee on a business trip;
an advance report with the attachment of supporting documents (invoices, receipts, travel tickets, invoices, etc.).

3. Chart of accounts approved by the head of accounting - contains a list of synthetic accounts and sub-accounts used by the organization.

Accountable persons - these are employees of the company who are allowed to receive the organization's funds through the cashier's office and (or) by non-cash in order to pay the costs for the enterprise to carry out its activities and are directly related to the activities of the employer.

Who is the accountable person

In this case, the accountable person is a full-time employee of the company or a person working under a civil law contract (clause 5 of the instruction of the Bank of Russia "On the procedure for conducting cash transactions ..." dated 03.11.2014 No. 3210-U).

List of persons entitled to receive funds on account

At the same time, the company is not obliged to approve the list of persons entitled to receive money under the report.

However, an organization can prescribe them in a local regulatory act (LNA): it can be either a separate document - instructions for settlements with accountable persons, or a section in the regulation on document flow in the organization.

Registration of the operation for the issuance of funds for the report

To issue money, the accounting department draws up the form No. KO-2, approved by the Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88 "On approval unified forms primary accounting records on the accounting of cash transactions, on the account of the results of the inventory "(clause 6 of the Direction N 3210-U).

Note that Form N KO-2 of an expense cash voucher is mandatory.

The term for issuing funds on account

There are no restrictions on the term for issuing money for the report.

As a rule, it is recorded in the LNA (for example, in the previously mentioned regulations on document flow in the organization or instructions for drawing up an advance report). The rule about this can be formulated as follows.

Example. Limitation of the period for which money is issued against the account in the LNA.

Persons sent on a business trip are given cash against the account for the duration of the business trip.

Persons carrying out business and other expenses in the interests of the organization are given cash against the account for a period of 30 working days.

Accountable money and "payroll" taxes

The money issued on account is not the employee's income, therefore, it is not subject to personal income tax and insurance premiums.

However, in practice, things are not so simple.

So, according to the explanations of the regulatory authorities, if the money received by the employee under the report will not be returned within a month from the date of expiry of the period established for their return, their amount must be charged (Letters of the FSS RF dated 04.14.2015 N 02-09-11 / 06-5250, Ministry of Labor of Russia dated 12.12.2014 N 17-3 / B609, dated 19.12.2014 N 17-3 / B-618).

In the future, the amount of accrued insurance premiums can be set off or returned, provided that the employee returns the money or presents documents confirming the spending of money for the purposes provided by the organization.

As for personal income tax, the inclusion in the taxable base of funds received on account is possible in the absence of evidence of their spending (lack of supporting primary documents).

Such conclusions were reached by the Presidium of the Supreme Arbitration Court in the Resolutions of 03/05/2013 N 14376/12 in case N A53-8405 / 2011, N 13510/12 in case N A53-270 / 11.

In the RF Armed Forces Ruling of 09.03.2016 N 302-KG16-450, the arbitrators also concluded that if there are errors in the sales receipts attached to advance reports, the reporting amount must be included in the employee's income.

Errors, in particular, the judges attributed the lack of information to determine who signed the checks, the absence of the date of drawing up, not filling in the columns "Quantity", "Price of goods", "Signature of the seller".

Note that arbitrage practice on the issue withholding personal income tax in a situation where source documents executed with violations, ambiguous.

In particular, the Resolution of the FAS PO dated 01.04.2013 N A55-15647 / 2012 states that tax authority does not have the right to re-qualify the funds issued by the company to its employees on account of the income of employees, especially since the limitation period for the collection of these amounts in court has not expired.

However, taking into account the position of the higher courts, employers should require employees to submit advance reports on time, as well as be careful when checking the supporting primary documents attached to them.

In practice, there is a situation (albeit infrequently) when the employer decides not to withhold from the employee's salary the accountable amounts for which he has not submitted.

In this case, the accountable amounts not returned by the employee are recognized as his income and, therefore, are taxed:

Insurance premiums (Letters of the FSS of the Russian Federation dated 04.14.2015 N 02-09-11 / 06-5250, Ministry of Labor of Russia dated 12.12.2014 N 17-3 / B-609);

Personal income tax (Article 210 of the Tax Code of the Russian Federation, Resolution of the FAS ZSO dated 02.19.2014 N A45-25321 / 2012).

If the organization on the simplified tax system

For taxpayers of the simplified tax system with the object "income minus expenses", only paid expenses are reflected in the tax base under the simplified taxation system.

In case of overspending, the organization has a debt to the employee.

Therefore, it is incorrect to account for expenses prior to maturity.

Expenses are considered paid when the organization has issued the cost overrun to the employee.

This is also confirmed by the Ministry of Finance of Russia in a Letter dated 17.01.2012 N 03-11-11 / 4.

As noted in the Letter of the Ministry of Finance of Russia dated January 17, 2012 N 03-11-11 / 4, when an employee of an organization purchases inventory items at their own expense, their cost can be taken into account in expenses in reporting period repayment of the debt to the employee by the organization.

Therefore, if the organization has settled with the accountant, fulfilled other conditions and has supporting documents, then the entire amount of expenses can be written off.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Reporting persons: details for the accountant

Settlements with accountable persons using the Mir card
Based on the application of the employee of the institution - the accountable person. The application must contain: appointment of an advance payment ...; the sum monetary documentsissued to the accountable person for the relevant purposes. In addition ... it is carried out provided that there is no debt for the accountable person, ... accounts of settlements with accountable persons and is recognized as accepted before the accountable person pecuniary obligation (p ... rub. to purchase greeting cards and souvenirs by the accountable person ...
We control settlements with accountable persons
Checking the correctness of settlement of accounts with accountable persons. The specified check is carried out with the aim ... to be carried out on the basis of a written statement of the accountable person, drawn up in any form. ... institutions on the basis of a written statement of the accountable person, containing the purpose of the advance payment, calculation ..., when checking settlements with accountable persons, it is necessary to pay attention to: ... the section of each accountable person; on the correctness of the reflection of transactions with accountable persons in accounting ...
Calculations with accountable persons
Expenditure of accountable funds received by the accountable person, as well as evidence confirming the posting .... Late return by the accountable person of the unspent amount. Situations are not uncommon when the accountable person does not return to .... Untimely return by the institution to the accountable person of the overspending. The deadline for paying the overspending to the accountable person is set by the head of the institution ...
Changes in the accounting of settlements with accountable persons
... (f. 0504833). If the accountable person is recognized as insolvent by the Order of the Ministry of Finance of the Russian Federation ... the accountable person who has an overdue debt to ... the balance sheet may also be an insolvent debtor. Write-off accounts receivable of accountable persons from the balance sheet is reflected in the following accounting ... related to the reflection of settlements with accountable persons, the following can be distinguished: change ... of an accountable person recognized as insolvent; introduction of entries to reflect settlements with accountable persons ...
Important questions about issuing advances to accountable persons
Acts the procedure for issuing advance payments to accountable persons. About what are the main ... acts of the procedure for issuing advance payments to accountable persons. About what ... the accounting department has the right to issue an advance payment to the accountable person. The employee who received under the report ... account 71 "Settlements with accountable persons." It is also important to note that ... The organization can issue cash to the accountable person in several ways: in cash at ... the company to the accountable person's salary bank card. This opportunity is spelled out in ...
Regular changes were made to Instruction No. 157н
For income, advances issued, with accountable persons, for damages and other income ...; 33,000 Settlements with accountable persons for the acquisition of non-produced assets 208 ...; 64,000 Settlements with accountable persons for payment of pensions, benefits paid ... ; 66 000 Settlements with accountable persons for social benefits and compensations ...; 67 000 Settlements with accountable persons for social compensation to staff in ...; 98 000 Settlements with accountable persons for payment of other capital payments ...
Accounting for settlements using payment cards
Individuals are accountable. Providing the accountable persons of the institution with funds using ... authorized employees (that is, accountable persons). On the basis of such statements ... funds from the card by the accountable person of the institution Authorized (accountable person) of the institution to which ...) the accountable person of the unused amounts on the card When the accountable person returns the unused funds to ... 10n) Accounting of settlements with the accountable persons using bank cards, ...
Clarifications on the presentation of budget reporting in 2018
Accounts payable of the accounting subject to the accountable persons, reflected in the corresponding accounts ... of the institution). Accounts payable to the accountable person of a declarative nature to overdue ... "Settlements with accountable persons" includes the debt (debit balance) of the accountable person who does not ... pay off the debt. Accounts receivable of the accountable persons for the return of the ... debts provided to them in case of violation by the accountable person of the terms for the return of funds in ...
When and how to use the online checkout in the institution?
KKT when issuing funds to an accountable person? Issuance of funds to an employee ... funds are issued to an accountable person without using the online CCP. Question: The accountable person acquires for ... different. If at the time of purchase the accountable person is identified as a representative of the organization (them ... organizations. If the buyer (accountable person) does not have a power of attorney, he acts as an individual ... autonomous institution an apartment was rented ...
KKT: apply - not apply?
Services), including through accountable persons and under a GPC agreement. However ... services), including through accountable persons and under a GPC agreement. However ... including with the involvement of accountable persons, and their further implementation. ... 15707). Settlements through accountable persons When making purchases through accountable persons, speech, as a rule, is achieved by presenting a power of attorney by the accountable person), the CCP seller must apply .... When making settlements through accountable persons, the CCP should apply only one ...
Analysis of changes made to Instruction No. 191н
Not shown Accounts receivable for the return of funds provided to them ... debts in case of violation by the accountable person of the terms for the return of funds in ... 000 "Settlements with accountable persons" identified a debt (debit balance) of the accountable person, relations with ... terms of transfer (issuing) funds to the accountable person in accordance with the procedure established by ... accounting. Accounts payable to the accountable person of a declarative nature for overdue debt ...
The Unified Chart of Accounts has been changed
Expenses "Settlements with accountable persons 208 27 *" Settlements with accountable persons to pay for insurance ... "208 28 *" Settlements with accountable persons to pay for services, work for ... objects "208 93" Settlements with accountable persons to pay fines for violation of ... (contracts) "208 94" Settlements with accountable persons for payment of penalties for ... obligations "208 95" Settlements with accountable persons for payment of other economic sanctions ... "208 96" Settlements with accountable persons for payment of other expenses "Calculations ...
Instruction No. 157n was amended
Objects 208 27 * Settlements with accountable persons for payment of insurance 208 28 ... * Settlements with accountable persons for payment of services, work for ... objects 208 93 Settlements with accountable persons for payment of fines for violation of ... (contracts) 208 94 Settlements with accountable persons for payment of penalties for ... obligations 208 95 Settlements with accountable persons for payment of other economic sanctions ... with accountable persons for payment of other expenses "208 91" Settlements with accountable persons for ...
Tax accounting of expenses for a business trip abroad
The procedure for issuing funds to accountable persons has been simplified (amendments have been made to paragraph 1 ... to be carried out subject to the full repayment of the debt by the accountable person on previously received under ...: Today, many organizations settle accounts with accountable persons through plastic cards... Moreover ... the provisions governing the procedure for settlements with accountable persons. Besides, in payment order... submission of a boarding pass confirming the flight of the accountable person on the one indicated in the electronic ticket ...
We take into account the commission withheld for the return of the ticket for travel
... No. 65n: payment of tickets purchased through the accountable person for travel to the place ... accounting of the institution, settlements with accountable persons are recorded on account 0 208 ... 00 000 "Settlements with accountable persons", accounts payable - for analytical ... the following transactions for settlements with the accountable person for travel expenses ... Cash was issued to the accountable person for the purchase of tickets to the place ... 000 The accountable person's expenses were taken into account in the amount of the withheld fine for .. ...

Accountable person - a trustee of an enterprise to whom the enterprise has granted such a status (status - (lat. Status) legal status, state).

Accountable persons are employees of the organization who have received funds (advances) from the enterprise for business, administrative and other expenses. They must submit to the accounting department a written report on the use of the funds received as advances, or return the unused amount to the cashier.

When an employee receives money to purchase office supplies, or is instructed to pay another organization for services in cash, or is sent on a business trip, in all these cases, he is the accountable person.

Only employees of the organization can be accountable persons.

An outsider cannot be accountable. In principle, it can be any employee of the organization, but usually the circle of such persons is limited, because the organization does not need to allocate money to each employee. The employee has no right to transfer the money given to him to another person. If an employee is given money, he should be told for what needs they were issued and for how long. Within three days after this period, the accountable person must account for the expense and return the balance. If such a period is not specified, then it is considered that it is equal to three days from the day the money is issued, and for business travelers - three days from the day of returning from a business trip. If you went on a business trip abroad, then the reporting period is 10 days from the moment you return from the business trip. There is a strict rule established by the "Procedure for conducting cash transactions in the Russian Federation" (approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation No. 40 dated September 22, 1993): until the accountable person reports for the previously issued funds, new advances cannot be issued to him.

Accountable persons are called employees of the organization who have received cash advances for travel expenses and for business needs.

A business trip is a trip of an employee on the order of the head of the organization for a certain period of time to another location to carry out a business assignment outside Aiecra of PERMANENT work.

A business trip is not considered a business trip of a person whose permanent work is of a traveling nature or

on the way, as well as the direction of the employee to festivals or shows of amateur performances.

The duration of the business trip is determined by the managers. Business trips of workers, managers and specialists sent to perform installation, commissioning and construction worksmust not exceed one year. Maximum term business trips to ministries and other state executive authorities for five days, excluding travel time. Extension of this period is allowed in exceptional cases, but not more than five days with the written permission of the head of the management body to which the workers are posted.

In the travel certificate, notes are made about the days of arrival and departure from the place of the business trip. They determine the actual time of stay at the place of the business trip. If the employee is sent on a business trip to different settlements, marks of one arrival and day of departure are made at each point. The day of departure on a business trip is the day of departure of a train, plane or other vehicle from the place of permanent work, and on the day of arrival - the day of arrival of the specified vehicle at the place of permanent work.

If the employee is specially sent for activities on weekends or holidays, compensation for work on these days is made in accordance with applicable law. For business trips to an area from which a posted worker can return to his place of permanent residence daily, per diems are not paid. The question of whether he can return from a business trip to his place of permanent residence on a daily basis is decided in each case by the head.

If a posted worker falls ill, he is reimbursed on a general basis for the cost of renting a living space (except for cases when the traveler is at inpatient treatment) and pay daily allowances for the entire time until he is able, due to health reasons, to start fulfilling the official assignment assigned to him or return to his place of permanent residence, but not more than two months. The temporary incapacity for work of the posted worker, as well as the inability for health reasons to return to the place of permanent residence, must be documented. Temporary disability allowance is paid to a posted worker on a general basis for the entire period of disability.

The posted workers retain their place of work (position) and average earnings, including the time spent on the way. He is also reimbursed for the cost of renting a dwelling and for travel to and from the place of business trip, and is paid a daily allowance. Travel expenses are reimbursed in the amount of the cost of travel by air, rail, water and motor transport of general use (except for taxis), including insurance payments for the state compulsory insurance of passengers on transport, payment for services for the preliminary sale of travel documents, expenses for using bedding on trains.

The posted worker is paid the costs of travel by public transport (except for taxis) to the station, pier, airport, if they are outside the village. The travel expenses of a posted worker in a soft carriage, in cabins paid according to groups ί-IV of tariff rates on ships of the sea fleet, in cabins of categories I and P on ships of the river fleet, as well as on air transport on a Ї class ticket, are reimbursed in each separate case with the permission of the manager upon presentation of travel documents.

The rates of reimbursement of expenses related to a business trip (except for travel expenses to the place of a business trip and back) are standardized for employees of ministries, other state executive bodies, state organizations * located on the territory of Russia, established by a decree of the Government of the Russian Federation,

During the stay in a foreign business trip, per diems are paid;

When traveling through the territory of the Russian Federation - in Russian rubles according to the norms established for business trips on the territory of the Russian Federation;

When traveling through a foreign territory and during a stay in a foreign territory - in foreign currency according to the norms established for business trips abroad.

In cases where workers sent on a short-term business trip abroad, during the business trip, are provided with foreign currency cash expenses at the expense of the receiving party, the sending party does not pay per diems to these lindens,

If an employee is on a short-term business trip abroad for more than 60 days, per diem allowances are paid starting from 61 days in the amounts established for employees of foreign missions of the Russian Federation on business trips within the state where the foreign institution is located.

Workers who have gone on business trips abroad and returned to Russia on the same day are paid daily allowances in foreign currency at the rate of 50% of the norm.

When an employee is sent on a business trip to two or more countries, the daily allowance for moving from country to country is paid in the amount of 100%, usually in currency and according to the norms of the country to which the employee is sent.

Travel to the place of business trip by air, rail and water transport, including airport taxes, insurance and commission fees, is paid according to class II tariffs (on airplanes - according to the economy class tariff, on ships - according to the tourist class tariff). If the classification of cabins on passenger ships is established in categories, then cabins of I, II and III category are considered cabins of I class, and cabins of other categories are II (tourist class). In the absence of class II wagons in the country (cabins on ships), expenses are reimbursed at the class I tariff.

All listed travel expenses are reimbursed only if they are documented (invoices, receipts, travel tickets).

All expenses, except for daily allowances and those associated with obtaining a passport and visas, with registration of a passport, must be documented (travel tickets and invoices, receipts, etc.). Otherwise, they are not reimbursed to the employee.

When sending an employee on a business trip abroad, he must be given an advance in foreign currency for current expenses based on the actual needs in the host country, taking into account unforeseen expenses on the way and on arrival at the destination. For this, cash foreign currency is withdrawn from the organization's current foreign currency account on the basis of an application, which must indicate the number and date of the order to send the employee on a business trip abroad.

Cash withdrawals in foreign currency from the account can be made no earlier than three banking days before the employee leaves for a business trip abroad. Withdrawn funds must be issued to the employee on account of the report. If not issued, they must be returned in full to the same current foreign currency account within three banking days from the date of their withdrawal. In this case, a document is submitted confirming their withdrawal from the account to which the foreign currency will be credited.

Instead of cash foreign currency a bank or traveller's check can be purchased in foreign currency to cover the costs associated with a business trip. The procedure for purchasing and returning checks is the same as for withdrawing and returning foreign currency cash.

An employee leaving on a business trip is issued a cash certificate (reference-calculation), which must indicate the rates of payments, routes, place of appointment, the duration of the business trip and all monetary payments received by him.Within three days after returning from a business trip, the employee must submit a written report on business trip results and an advance report on the amounts spent.

Freelancers may also be sent on a business trip, but it should be borne in mind that the costs reimbursed to them should be included in their total income. In other words, personal income tax should be withheld from the sums of reimbursement of travel expenses of such persons. It is also levied on the amounts attributable to net income, for the persons employed and the staff of the organization.

Cash advances may only be spent for the purposes for which they were issued.

Within the established time frame, the accountable persons are obliged to submit advance reports on the amounts actually spent with the attachment of supporting documents. For example, travel reports must be submitted within three days of return. Unspent amounts of advance are returned to the cashier. A new advance payment is issued to the accountable person only after full payment for the previously issued one. In accounting, advance reports check and set the costs to be written off. The reports are approved by the head.

The reported amounts are recorded on account 71 “Settlements with accountable persons”. The issuance of cash advances is reflected by the entry:

Debit 71 Credit SO "Cashier".

Expenses paid from the reported amounts are written off as follows:

Debit IOi 26, 44, etc. Credit 71.

The return of the balance of unused amounts to the cashier is made out by correspondence:

Debit SO Credit 71.

Thus, for this amount, the position on account 71 is “closed”.

Analytical records are kept for each advance issue.

The Letter of the Ministry of Finance of Russia dated December 6, 2002 No. 16-00-16 / 158 explains that according to Labor Code RF the amount of reimbursement of travel expenses is determined by the collective

if agreement is a local regulation of the organization. From January 1, 2003 the amount of daily allowance is normalized only for the purposes of taxation of profits in accordance with sub. 12 p. 1 art. 264 HK RF.

In accounting, other amounts related to travel expenses are reflected in the amounts actually produced within the limits established by the internal acts of the organization.

The sums of travel expenses should not be subject to personal income tax. It is only necessary to provide for the amount of such expenses in the collective agreement and approve them by order of the head of the organization.

Who is the accountable person?

Accountable persons are employees who are allowed to receive the organization's funds - through the cashier's office and (or) by bank transfer - to pay any expenses directly related to the employer's activities. In this case, the accountable person is a full-time employee of the company or a person working under a civil law contract (clause 5 of the Bank of Russia instruction "On the procedure for conducting cash transactions ..." dated March 11, 2014 No. 3210-U).

The accountant receives funds on the cash outflow order. He must then report on the expenditure of these funds by filling out an appropriate advance report and attaching the available supporting documents to it. Based on the submitted report, the accounting department accepts the indicated expenses for accounting, and also makes a full settlement with the accountable person for the amount issued in case of overspending.

How many accountants can there be in an organization?

The legislation does not specifically indicate how many accountable employees can be in the organization, and therefore the manager independently decides on this issue. As a rule, companies choose several accountable persons who are directly related to the purchase of inventory items, as well as employees who, due to their job responsibilities, may be sent on a business trip.

A specific list of employees who are allowed to receive money in the account is drawn up on the basis of the appropriateness of their inclusion in this list. In this case, the head of the organization issues a corresponding order.

To form a list of employees who are allowed to receive and spend accountable funds, the manager is obliged to issue an order, to which the corresponding list of employees is attached. It indicates the full name and position of employees, as well as the purposes for which they can receive funds.

This list does not have a legally approved form, and therefore is developed by each organization independently. It can be in the form of an appendix to the regulation on accountable settlements of the enterprise or directly included in the order. A sample list of accountable employees can be downloaded from our website.

Outcome

Accountable persons are, according to banking legislation, not only employees registered under an employment contract, but also persons with whom the company has civil law relations. Employees of the enterprise in mandatory must report on the funds issued by drawing up an advance report with supporting documents attached to it. All accountable persons, without exception, are obliged to return funds that have not been fully spent.