Issues of compliance with cash discipline are necessarily included in the program for checking financial and economic activities carried out both by various control bodies and by the founder of the institution. In addition, they can be the subject of independent verification. The article will discuss the main violations identified during checks of compliance with cash discipline, as well as responsibility for their commission.

In accordance with paragraph 167 of Instruction No. 157n When registering and recording cash transactions, autonomous institutions are required to follow The procedure for conducting cash transactions in the Russian Federation, approved By decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40(hereinafter referred to as the Procedure for Conducting Cash Operations), Regulations of the Bank of Russia dated January 5, 1998 No. 14-P on the rules for organizing cash circulation on the territory of the Russian Federation (hereinafter referred to as Regulations No. 14-P), as well as other regulations governing the procedure for conducting cash transactions operations. Let's consider the main violations identified during checks of compliance with cash discipline.

Failure to comply with cash limit

According to clause 1 of the Procedure for conducting cash transactions autonomous institutions must keep funds in banks, and for spending cash, the institution must have a cash desk. At the same time, a certain amount of cash can be stored at the cash desk within the established limit, which is determined by the bank in agreement with the heads of the institutions. Setting a limit means that cash exceeding the cash balance limit must be deposited at the bank. Failure to comply with this requirement is a fairly common violation.

Let us recall that according to clause 2.5 of Regulation No. 14-P to establish a limit on the cash balance in the cash register, the institution must submit to the bank institution that carries out its cash settlement services a calculation in accordance with form 0408020 “Calculation for establishing a cash balance limit for an enterprise and issuing permission to spend cash from the proceeds received at its cash desk”, given in Appendix 1 to Regulation No. 14-P.

It should be noted that if an institution does not have accounts in commercial banks and only has personal accounts with the Federal Treasury, then the cash balance limit in this case will be set for the institution by the Federal Treasury.

For an institution that has not submitted a calculation for establishing a cash balance limit to any of the bank's servicing institutions, the cash balance limit is considered zero, and the cash not handed over to the bank by the institution is considered over-limit.

At the same time, it is allowed to store cash in excess of the established limit at the cash desk. This rule applies to wages, social security benefits and scholarships. At the same time, the storage period for excess cash cannot exceed three working days (for institutions located in the Far North and equivalent areas - five days), including the day the money is received from the bank ( clause 9 of the Procedure for conducting cash transactions). After three (five) working days established for payment of wages, payment of social insurance benefits and scholarships, the cashier is obliged to:
- in the payment (settlement and payment) statement opposite the names of the persons to whom the specified payments have not been made, put a stamp or make a handwritten note “Deposited”;
- compile a register of deposited amounts (according to form 0504047, approved By Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n

“On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their application" ;
- at the end of the payroll (settlement and payment) statement, make an inscription about the amounts actually paid and subject to deposit, check them with the total total on the payroll and seal the inscription with your signature. If the money was issued not by the cashier, but by another person, then an additional inscription is made on the statement: “I issued the money according to the statement (signature)”;
- record the amount actually paid in the cash book and put the stamp “Cash outgoing order No. _” on the statement.

The deposited amounts must be deposited with the bank, and one general cash disbursement order must be drawn up for the deposited amounts ( clause 10 of the Procedure for conducting cash transactions).

An autonomous institution is set a cash balance limit of 10,000 rubles by a commercial bank providing its settlement and cash services. During the check of cash discipline, the bank identified the fact that the established limit in the amount of 10,000 rubles was exceeded. Let's consider the calculation procedure.

Balance at the beginning of the day -5  000 rub.
20,000 rub. - return of the balance of unused travel expenses. 500,000 rub. - funds were received to pay wages to employees. 1,000 rub. - funds were received for business expenses.	200,000 rub. - wages were issued to employees of the institution. 6,000 rub. - an advance was issued for business expenses.
Balance at the end of the day (at the beginning of the next day) -320   000 rub., And of which the limit was exceeded 10   000 rub.(RUB 320,000 - (RUB 300,000 (balance for salary payments) + RUB 10,000 (established cash balance limit))) .

Failure to comply with the procedure for documenting cash transactions

According to paragraph 167 of Instruction No. 157n Cash receipts from individuals at the cash desk are carried out using strict reporting forms approved in the manner prescribed by the legislation of the Russian Federation (for example, according to a Receipt (f. 0504510)) and cash receipt orders (f. 0310001). In the case of cash acceptance by authorized persons, the latter daily hand over to the institution’s cash desk the funds registered in the document delivery register, with receipts (copies) attached.

When issuing cash from the cash register to distributors determined by order of the head of the institution, with whom agreements on full financial responsibility have been concluded, the cashier keeps records in the book of accounting of money issued to distributors for wages, payment of allowances or maintenance, and scholarships.

When issuing cash from the cash register for reporting to several persons, instead of individual cash cash orders (f. 0310002), the Statement for issuing money from the cash register to accountable persons (f. 0504501) is used. The issuance of wages, pensions, temporary disability benefits, bonuses and scholarships is carried out from the cash desk not according to cash orders, but according to payroll or payroll statements certified by the head of the organization and the chief accountant.

Accounting for cash transactions in institutions both in Russian currency and in foreign currency is kept in the cash book. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the institution. Receipts and expenditures of cash in foreign currency are reflected on separate sheets of the cash book by type of foreign currency. Let us remind you that an institution can have only one cash book; the presence of several cash books is a gross violation of cash discipline.

Without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution ( clause 3 art. 7 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, paragraph 8 of Instruction No. 157n). In addition, according to clause 8 of Instruction No. 157n, documents used to formalize business transactions with funds are accepted for reflection in accounting if the document has the signatures of the head of the institution.

Acceptance and issuance of money under cash orders can only be made on the day they are issued. Failure to comply with this rule is a fairly common violation. In particular, its violation may include cases of untimely posting of cash.

According to clause 5 art. 9 of Federal Law No. 129-FZ And clause 19 of the Procedure for conducting cash transactions making corrections to expense and receipt cash documents not allowed . In addition, in these documents it is also not allowed the presence of erasures and any blots . A similar requirement is established for the cash book ( clause 23 of the Procedure for conducting cash transactions).

Failure to comply with the procedure for issuing and spending cash

Cash received by institutions in the bank is spent for the purposes specified in the counterfoils of checkbooks, which are issued to an autonomous institution by the Federal Treasury authorities free of charge upon its application, in the manner established by Order of the Ministry of Finance of the Russian Federation dated December 31, 2010 No. 199n “On approval of the Rules for providing cash organizations whose personal accounts are opened in the territorial bodies of the Federal Treasury."

On the eve of the day of receiving cash, the institution submits to the Federal Treasury an application for receiving cash (f. 0531802) in two copies and a completed check. The application is completed separately for each personal account and the type of funds from which cash should be issued: funds from income-generating activities, funds from additional budget financing, etc.

In accordance with clause 4 of the Procedure for conducting cash transactions Cash received by an autonomous institution from a bank can only be spent for the purposes specified in the check. Spending funds for other purposes is an inappropriate use of funds. At the same time, bring the autonomous institution to administrative responsibility for Art. 15.14 Code of Administrative Offenses of the Russian Federation impossible, since the autonomous institution is not a recipient of budget funds.

The issuance of money under an expenditure cash order or a document replacing it is carried out upon presentation of an identification document of the recipient. If a document replacing an expense cash order is drawn up for the issuance of money to several persons, then the recipients also present documents proving their identity and sign in the appropriate column of the payment documents. However, in the latter case, the data on the identification document is not recorded on the monetary document replacing the cash receipt order.

The issuance of funds from the cash register that is not confirmed by the recipient's receipt on a cash receipt order or other document replacing it will not be accepted to justify the balance of cash in the cash register. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by cash receipt orders is considered a cash surplus and is subject to transfer to budget revenue ( clause 27 of the Procedure for conducting cash transactions). Note that in practice there are cases of discrepancies between the amounts indicated in the cash receipt order and reflected in the recipient’s own handwriting. This difference is also subject to recovery from the cashier.

When making cash payments, it is important to comply with the maximum amount. The maximum amount of cash settlements applies to settlements within the framework of one agreement concluded between legal entities. Cash settlements carried out between legal entities under one or more monetary instruments under one agreement cannot exceed the maximum amount of cash settlements. Currently, the maximum settlement amount is set at RUB 100,000. ( Directive of the Bank of Russia dated June 20, 2007 No. 1843-U).

Violation of requirements for the equipment of the cash register premises

Violation of requirements for cash register equipment is the most common violation. Requirements for the technical strength and equipment of the cash register premises (hereinafter referred to as the Requirements) are given in Appendix 3 to the Procedure for conducting cash transactions. They apply to all facilities (newly designed, reconstructed and technically re-equipped) located on the territory of the Russian Federation, regardless of their departmental affiliation.

According to clause 3 of the Requirements To ensure reliable safety of cash and valuables, the cash register premises must meet the following conditions:
- be isolated from other service and utility rooms;
- located on intermediate floors of multi-storey buildings. In two-story buildings, ticket offices are located on the upper floors. In one-story buildings, the windows of the cash register are equipped with internal shutters;
- have solid walls, durable floor and ceiling ceilings, reliable internal walls and partitions;
- close to two doors: an external one, opening outwards and an internal one, made in the form of a steel lattice, opening towards the internal location of the cash register;
- be equipped with a special window for issuing money;
- have a safe (metal cabinet) for storing money and valuables, firmly attached to the building structures of the floor and wall with steel pipes;
- have a working fire extinguisher.

In addition, the cash register premises must be equipped with security and fire alarm systems.

Other violations

In addition to all of the above, violations of cash discipline include:
- absence of an agreement on full financial responsibility with the cashier, as well as failure to familiarize it with signature

The procedure for conducting cash transactions ( clause 32 of the Procedure for conducting cash transactions);
- violation of the order and timing of unscheduled and scheduled inventories. Let us remind you that unscheduled inventory must be carried out within the time limits established by the head of the institution, as well as when changing cashiers ( clause 37 of the Procedure for conducting cash transactions).

In addition, according to a commission appointed by the head of the institution, a check must be carried out for the presence of recorded duplicate keys to the cash register. This check must be carried out at least once a quarter . Note that the recorded duplicate keys should be kept by the head of the institution in bags, boxes, etc., sealed by cashiers, and not by the chief accountant, much less by the cashier himself;

Violation of the deadlines for submitting a report on spent accountable amounts ( clause 11 of the Procedure for conducting cash transactions);
- the presence of shortages (surpluses) of funds in the cash register;
- storage in the cash register of cash and other valuables that do not belong to the institution, but are, for example, the property of the cashier ( clause 30 of the Procedure for conducting cash transactions).

Responsibility for violation of the procedure for conducting cash transactions

In accordance with clause 39 of the Procedure for conducting cash transactions Responsibility for failure to comply with cash discipline lies with the head of the institution, the chief accountant and the cashier.

Administrative responsibility. An administrative offense is an unlawful, guilty action (inaction) of an individual or legal entity, for which
The Code of Administrative Offenses of the Russian Federation establishes administrative liability ( Part 1 Art. 2.1 Code of Administrative Offenses of the Russian Federation). Legal entities are subject to administrative liability for committing administrative offenses in cases provided for in articles section II Code of Administrative Offenses of the Russian Federation or laws of constituent entities of the Russian Federation on administrative offenses ( Part 1 Art. 2.10 Code of Administrative Offenses of the Russian Federation). A legal entity is found guilty of committing an administrative offense if it is established that it had the opportunity to comply with the rules and norms for violation of which the Code of Administrative Offenses of the Russian Federation or the laws of a constituent entity of the Russian Federation provides for administrative liability, but this person did not take all measures depending on it compliance ( Part 2 Art. 2.1 Code of Administrative Offenses of the Russian Federation).

According to Art. 2.4 Code of Administrative Offenses of the Russian Federation An official is subject to administrative liability if he commits an administrative offense in connection with failure to perform or improper performance of his official duties.

An official means a person who permanently, temporarily or in accordance with special powers exercises the functions of a representative of government, that is, vested in the manner prescribed by law with administrative powers in relation to persons who are not officially dependent on him, as well as a person performing organizational administrative or administrative and economic functions in state bodies, local governments, state and municipal organizations, as well as in the Armed Forces of the Russian Federation, other troops and military formations of the Russian Federation.

Administrative liability for violation of the procedure for working with cash and the procedure for conducting cash transactions has been established Art. 15.1 Code of Administrative Offenses of the Russian Federation. According to this norm, violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete receipt) of cash to the cash desk, non-compliance with the procedure for storing free cash, as well as accumulation in cash register in excess of established limits, entails the imposition of an administrative fine on officials in the amount of 4,000 to 5,000 rubles, and on the institution itself - from 40,000 to 50,000 rubles.

Note that in accordance with Part 3 Art. 2.1 Code of Administrative Offenses of the Russian Federation imposing an administrative penalty on a legal entity does not relieve a guilty individual from administrative liability for a given offense, just as bringing an individual to administrative or criminal liability does not exempt a legal entity from administrative liability for a given offense.

Consideration of cases of violation of the procedure for working with cash and the procedure for conducting cash transactions and, accordingly, bringing to responsibility falls within the competence of the tax authorities ( Part 1 Art. 23.5 Code of Administrative Offenses of the Russian Federation). That is, in order to bring an autonomous institution to justice, the control body that has identified a violation of cash discipline must transfer materials confirming the violation to the tax authority. Note that, as a general rule, a decision in a case of an administrative offense cannot be made after two months from the date of commission of the administrative offense ( Part 1 Art. 4.5 Code of Administrative Offenses of the Russian Federation). Thus, holding an organization accountable is quite difficult.

However, this rule does not apply in case of non-compliance with the requirements for equipping the cash register premises of the institution. According to Part 2 Art. 4.5 Code of Administrative Offenses of the Russian Federation in case of a continuing administrative offense, a decision in the case of an administrative offense cannot be made after two months, not from the moment of commission, but from the moment of discovery of the administrative offense. According to paragraph 14 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 24, 2005 No. 5 “On some issues that arise for courts when applying the Code of Administrative Offenses of the Russian Federation,” a continuing administrative offense (action or inaction) that is expressed in long-term continuous failure or improper performance of duties, imposed on violators by law. The day of discovery of a continuing administrative offense is the day when the official authorized to draw up a protocol on the administrative offense discovered the fact of its commission.

Note that according to clause 29 of the Procedure for conducting cash transactions enterprise managers are required to equip a cash register (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash register premises, as well as when delivering it from a bank institution and depositing it at the bank. In cases where, through the fault of enterprise managers, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.

In conclusion, it should be noted that if the administrative offense committed is of minor significance, the judge, body, official authorized to resolve the case of an administrative offense may release the person who committed the administrative offense from administrative liability and limit himself to an oral remark ( Art. 2.9 Code of Administrative Offenses of the Russian Federation). It should be noted that when qualifying an offense as minor, the official will proceed from an assessment of the specific circumstances of its commission. A minor offense occurs in the absence of a significant threat to protected social relations. Circumstances such as, for example, the identity and property status of the person held accountable, voluntary elimination of the consequences of the offense, compensation for damage caused, are not circumstances indicating the insignificance of the offense (clause 18 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 2, 2004 No. 10 “On some issues that have arisen in judicial practice when considering cases of administrative offenses."

Tax liability. According to Art. 106 Tax Code of the Russian Federation a tax offense is recognized as a guilty wrongful (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons, for which the Tax Code of the Russian Federation has established liability. As we noted earlier, the acceptance of funds into the cash register, as well as and issuance from it must be carried out on the basis of properly executed primary documents (expenditure and receipt cash orders, etc.). The absence of these primary documents is a tax offense, the liability for which is established Art. 120 Tax Code of the Russian Federation. According to this norm, a gross violation by an organization of the rules for accounting for income and (or) expenses and (or) taxable items, if these acts were committed during one tax period, entails a fine of 10,000 rubles. If these actions are committed during more than one tax period, a fine is collected in the amount of 30,000 rubles. Let us remind you that a gross violation of the rules for accounting for income and expenses and objects of taxation for the purposes of this article means the absence of primary documents, or invoices, or accounting or tax accounting registers, systematic (two or more times during a calendar year), untimely or incorrect reflection on accounting accounts, in tax accounting registers and in reporting of business transactions, cash, tangible assets, intangible assets and financial investments of the taxpayer.

In addition to the above, those guilty of violating cash discipline may bear both financial and criminal liability (if cases of embezzlement, theft, etc. are detected).

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

Responsibility for violation of cash discipline

The most common violations that are identified during the audit of cash transactions are:

– absence of primary cash documents or their execution in violation of established requirements;

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

– failure to comply with the established limit for cash payments between legal entities;

– arithmetic errors when calculating turnover and balances in accounting registers during manual accounting;

– incomplete posting of cash proceeds, expressed in the fact that cashiers leave a small amount of money in the organization’s cash desks for “change.”

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

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

Previously, liability for the above offenses was also provided for in Art. 9 of the Decree of the President of the Russian Federation of May 23, 1994 No. 1006 “On the implementation of comprehensive measures for the timely and full payment of taxes and other obligatory payments to the budget.” However, since July 25, 2003, this Decree has lost force.

Banks and tax inspectorates monitor compliance with cash transactions. Which of them has the right to come with an inspection, and which of them has the right to fine? Legislation regarding this issue is ambiguous.

Some judges believe that tax officials can fine people for violation of cash transactions only on the basis of information received from banks. Other judges believe that Law No. 54-FZ allows tax authorities to control the completeness of revenue accounting, which means that inspectors have the right to fine a company for failure to receive money to the cash register based on the results of an on-site tax audit or a cash register audit.

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

In practice, tax authorities often violate this procedure and impose fines based on the materials of their audits.

If an organization did not pay (or did not fully pay) the tax due to the fact that it did not capitalize the proceeds to the cash desk, the tax authorities can fine it only under one of two possible articles: under Art. 122 of the Tax Code of the Russian Federation (non-payment or incomplete payment of tax) or under Art. 15.1 Code of Administrative Offenses of the Russian Federation (non-receipt of money to the cash desk). The judges believe that preference should be given to Art. 122 of the Tax Code of the Russian Federation (resolution of the Federal Arbitration Court of the North-Western District of November 20, 2001 No. A56-17507/01). According to paragraph 1 of Art. 50 of the Constitution of the Russian Federation it is impossible to bring to both tax and administrative liability for the same violation.

However, there are situations when tax inspectors can apply articles from two codes simultaneously: if different violators are held accountable. For example, an organization - under Art. 122 of the Tax Code of the Russian Federation, and its manager or chief accountant - under Art. 15.1 Code of Administrative Offenses of the Russian Federation.

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

Having received a certificate from the bank about identified violations, tax authorities must draw up a protocol. Without this document, they have no right to fine the company (Article 28.2 of the Code of Administrative Offenses of the Russian Federation). This is confirmed by judicial practice.

The right of tax authorities to control the cash limit is not enshrined in any of the regulations, so they cannot conduct such checks. This is confirmed by the letter of the Department of Tax Administration for Moscow dated December 18, 2003 No. 11-24/69763.

Administrative liability for failure to comply with the procedure for storing available funds, as well as the accumulation of cash in the cash register in excess of the established limits, provided for in Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, a company can only be attracted by police officers (Article 23.3 of the Code of Administrative Offenses of the Russian Federation) and the tax inspectorate (Article 23.5 of the Code of Administrative Offenses of the Russian Federation), i.e. bank employees can check the cash balance limit, and if they find violations, they are obliged to reflect them in the certificate and send it to the tax office. And only after this the inspection can fine the company 40-50 thousand rubles, and the manager, chief accountant and cashier - 4-5 thousand rubles.

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

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

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

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

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

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

Who checks cash discipline and what threatens violators?

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

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

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

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

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

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

Basic rules of cash discipline: briefly

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

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

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

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

Errors and inaccuracies in cash management

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

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

Responsibility for identifying violations of cash discipline

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

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

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

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

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

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

As evidenced by the practice of organizations and enterprises in various fields of activity, it is much more profitable to immediately establish proper professional accounting. Otherwise, detection of violations and liability during inspections is inevitable. It should be remembered that on-site tax audits are carried out, as expected, at the most inopportune moments.

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

The concept of cash discipline combines a number of norms and restrictions relating to the receipt, issuance, and storage of cash at an enterprise, and for non-cash payments - their accounting as part of cash transactions. Any manipulations with cash, including issuing salaries, accepting payments for goods and services, as well as their timely documentation, are called cash transactions. The set of norms adopted as the basis for cash management is not established by the management of private companies, but is determined by the legislative acts of the Russian Federation.

Fine for a bounced check for LLCs and individual entrepreneurs in 2018

A new scale of penalties for a bounced check for services rendered or commercial activities was introduced by Law No. 290-FZ in July 2016. For violators - individual entrepreneurs - the fines have increased by 2-5 times. In accordance with Article 14.5, paragraph 2 of the Code of Administrative Offenses of the Russian Federation, any operation of receiving funds by an entrepreneur is accompanied by a check being punched at the cash register, and the proceeds from both the goods sold and the service provided are taken into account.

The fine for individual entrepreneurs for failure to issue a cash receipt in 2018 is provided for by the above law and Amendment 2 to Article 14.5 of the Code of Administrative Offenses and amounts to an amount of ¼ to ½ of the cost of the service provided or goods sold, but not less than 10,000 rubles. In practice, it looks like this: if a check for the amount of 200,000 rubles is not issued, then the fine will be from 50,000 to 100,000 rubles, but if the purchase amount is only 20 rubles, then the fine for a check not punched at the cash register will be 10,000 rubles.

Fine for the absence of a cash register for individual entrepreneurs and LLCs

Any organization or individual entrepreneur who makes monetary payments to clients using cash or bank cards is required to hand over to customers a check from a registered cash register. Working without a cash register is simply prohibited. A mandatory check document is issued in cases where:

the seller sold the goods;

the company’s employees provided paid services to the client;

the client received a previously ordered service.

If a check for the above services is not issued, a fine will be imposed on the work of the organization or individual entrepreneur.

When monitoring and supervising entrepreneurs’ compliance with the law on cash register systems, tax authorities monitor settlements using online cash registers, assess the completeness of the data provided by organizations and the accounting of revenue received by them. Violators will face a fine for failure to use the individual entrepreneur's cash register, in accordance with Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation.

	Type of administrative violation	Type of punishment for an official	Type of punishment for legal entities persons and individual entrepreneurs
	Non-use of cash register systems in cases established by Russian legislation	A fine of ¼ to ½ of the settlement amount made without the use of cash register systems, but not less than 10,000 rubles;	Fine from ¾ quarters to the full amount of the settlement carried out without the use of CTT, but not less than 10,000 rubles.
	The use of a CTT that does not comply with the requirements of the new edition of Art. 4 of the Federal Law of May 22, 2003 No. 54-FZ.	Fine from 1,500 to 3,000 rubles;	Fine from 5,000 to 10,000 rubles
	Violations in the operation of cash registers in accordance with the requirements of Art. 4.2. “Procedure for registration, re-registration and deregistration of cash registers” of Federal Law No. 290-FZ in	Fine from 1,500 to 3,000 rubles	Fine from 5,000 to 10,000 rubles.
	Failure by an organization or individual entrepreneur to send a cash register receipt to the buyer in electronic form when using cash registers.	Fine 2,000 rubles;	Fine 10,000 rubles.
	Failure by an organization or individual entrepreneur to transfer a cash register receipt to the buyer upon his request in cases provided for by law	Fine 2,000 rubles;	Fine 10,000 rubles

All new fines for non-use of cash registers in 2016 came into force on July 15, 2016, and the fine for non-use of cash registers for individual entrepreneurs in 2018, the so-called online cash registers, came into effect from February 1, 2017.

Fine for exceeding the cash limit in 2018

The concept of “cash limit” means the maximum allowable amount of cash in the cash vault, safe or cash register of an organization by the end of the working day. A similar norm was introduced by the Central Bank of the Russian Federation, but the accounting department of an enterprise sets its maximum individually at the beginning of each calendar year.

Cash surpluses can quite legitimately be allowed on certain days. Valid reasons, according to clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014, are considered:

payment of wages and various types of assistance, but not more than five working days after withdrawal of funds from the company’s current accounts;

Carrying out cash transactions involving cash on non-working days or holidays.

Other circumstances cannot serve as an excuse for exceeding the limit and entail penalties.

The law allows selected categories of commercial small businesses, enterprises, organizations, and individual entrepreneurs to cancel the cash limit. To waive the maximum amount, you do not need to take any special actions; simple compliance with certain standards of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” is sufficient. ":

limited number of personnel - does not exceed 100 people over the past calendar year;

the maximum income for services performed and goods sold is no more than 800,000 rubles, excluding VAT;

participation in the authorized capital of other legal entities - no more than a quarter of the share.

If any of the organizations falls within the scope of these requirements, it can keep any amount of financial resources in the cash register.

What administrative penalty is imposed in cases of violation of the cash limit? Legal entities are subject to punishment in the form of a fine in the amount of 40,000 to 50,000 rubles, individual entrepreneurs and officials (accountant and manager) are subject to fines in the amount of 4,000 to 5,000 rubles.

Cash discipline means that the specialists responsible for this sector strictly comply with the procedure for conducting cash transactions established for companies and individual entrepreneurs. The material contains the basic conditions that business entities must comply with to prevent violations when working with the cash register.

Cash control discipline - what does it mean?

Any organization or individual entrepreneur uses cash payments in its activities. At the same time, the legislation provides for certain rules for carrying out relevant operations. Their strict observance is the control cash discipline.

Cash payments include the following operations:

• receipt of proceeds in the form of cash;
• issuance of salaries;
• depositing cash at the bank;
• receiving cash from the bank;
• settlements with accountants, etc.

The set of operations with such funds is conventionally called “operating cash” or simply “cash”.

The first item from the above list implies that the enterprise must have cash register equipment (CCT), with the help of which the proceeds are received (Clause 1, Article 2 of the Law of the Russian Federation of May 22, 2003 No. 54-FZ). But the same law allows that the use of CCP is not always necessary. The following persons may not use it in their activities:

• Organizations and individual entrepreneurs that provide services and have received the right to use strict reporting forms (SSR).
• Organizations and individual entrepreneurs using UTII, as well as individual entrepreneurs using the patent taxation system in their activities (Article 2.1 of Law No. 54-FZ). Such entities have the right to issue to the buyer any payment document from which the fact of receipt of cash can be traced. Both a sales receipt and a cash receipt order can act in this capacity.
• Organizations and individual entrepreneurs operating in conditions in which the use of cash register systems is difficult or impractical (Clause 3, Article 2 of Law No. 54-FZ).

The legislation establishes that each cash collection point must have its own cash register, and their number is not subject to limitation. However, at the end of the day, all funds received go to the enterprise’s cash desk (IP).

One of the rules cash discipline precisely this consists in the use of cash registers exactly where such equipment should be present, and in the fact that transactions carried out at the cash desk will receive appropriate documentation.

What is cash discipline?

Cash discipline must be observed by all employees of the enterprise, be it accountants, managers or ordinary employees.

All rules are summarized in four main regulatory documents:

1. Directive of the Bank of the Russian Federation dated March 11, 2014 No. 3210-U, which contains the rules that organizations and individual entrepreneurs must comply with when carrying out operations;
2. Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which contains the rules for making payments using cash;
3. Law of the Russian Federation dated May 22, 2003 No. 54-FZ, which defines the rules for using cash registers;
4. Decree of the Government of the Russian Federation dated July 23, 2007 No. 470, which provides the procedure for registering cash registers.

If we summarize the rules for working with the cash register, they are briefly as follows:

• A separate employee must be appointed as a cashier who has the appropriate qualifications and has knowledge of cash discipline. An agreement on financial responsibility is concluded with him. It is allowed for the cash register to be run by the head of the enterprise himself (this is practiced in small organizations) or by an individual entrepreneur who does not have an accountant on staff or runs a business without employees.
• The enterprise must create conditions for the secure storage of cash documents.
• All cash transactions are carried out with the obligatory execution of documents, for which strict forms are established and which must be filled out according to established rules. The moment of the transaction must coincide with the moment of execution of the corresponding document. Revenue received outside the cash register can be capitalized at the end of the day.
• Receipt of proceeds to the operating cash desk must necessarily pass through the cash register and be accompanied by the punching of a cash receipt. This procedure is stipulated in Art. 5 of Law No. 54-FZ.
• When receiving funds, the cashier must check the authenticity of the banknotes being handed over. In addition, there is a certain procedure for checking the amount of incoming and outgoing amounts.
• Compliance with cash discipline implies that the proceeds received at the cash desk can be spent for strictly limited purposes, such as: issuing wages, settlements with customers and suppliers, registration of accountable funds. Individual entrepreneurs are allowed to take cash from the cash register for their needs without defining a purpose.
• The legislation establishes maximum amounts that can be carried out when registering transactions between organizations and if the organization cooperates with an individual entrepreneur - this is 100,000 rubles. for each agreement. If an organization makes payments to individuals, there are no restrictions. There is no limit set for individual entrepreneurs when withdrawing money from the cash register for personal needs.
• Strict rules have also been established for the registration of accountable funds. Thus, the corresponding amounts are issued by order of the manager (in the form of a memo, for example). An employee of the enterprise must report within 3 working days after the expiration of the period during which this money should have been used. The remaining money should be returned to the cashier. If the employee delays them, the corresponding amount will be withheld in accordance with Art. 137 of the Labor Code of the Russian Federation from the wages of the violator cash discipline.
• The enterprise must set a limit on the cash balance in the cash register at the end of the working day (or shift). The Bank of the Russian Federation instruction No. 3210-U provides two possible options for calculating this balance. But to comply cash discipline one condition is mandatory: the excess over the threshold amount must be deposited at a banking institution. This figure may only be exceeded on days when wages are paid.
• The rules contained in Art. 9 of the Law of the Russian Federation dated December 10, 2003 No. 173-FZ, allow cash in foreign currency to be processed through the cash register. As a rule, such transactions are associated with travel expenses for trips abroad. In a limited number of cases, it is allowed to pay in this way with residents of the Russian Federation.

If an enterprise or individual entrepreneur accounts for their transactions using a simplified version, then they can also conduct cash transactions in a simplified form. This means that they are allowed not to draw up cash documents, and accordingly, they do not set limits.

CCP - how to ensure compliance with the rules?

Work with CCP must be carried out according to strict rules excluding. In accordance with these requirements, the CCP must be:

• Entered into the state register. If the cash register is removed from it, but is still used when processing cash transactions, checks can be punched until the end of their service life. However, it is not allowed to go beyond the 10-year period.
• OK.
• Equipped with fiscal memory, which is protected from third-party interference (seals, holographic stickers, etc.).
• Registered with the Federal Tax Service.
• Placed for maintenance under an agreement concluded between the enterprise and the service center providing services in this region.

Knowledge of what documents is required to ensure cash discipline?

Responsible persons of organizations and entrepreneurs who use cash register systems in their activities must know what documents and forms are used to process cash transactions. They are given in the Decree of the State Statistics Committee dated December 25, 1998 No. 132.

Maintaining cash discipline provides, for example, that at the end of the day the cashier runs a Z-report, which contains information about the revenue received during the day. The data is recorded in the KM-4 log if a cashier worked, or in the KM-5 log if the cash register operates without such an employee. Based on the results of the Z-report, the cashier draws up a certificate-report KM-6, which accompanies the proceeds when deposited at the operating cash desk.

When registering transactions in the operating cash desk, the following events are possible:

• The receipt of funds is accompanied by the execution of a cash receipt order (form KO-1). The person who deposits the money is given a tear-off part of the order with signatures and a seal. The order may be accompanied by documents confirming the validity of the transaction.
• When issuing money through the cash register, an expense cash order is issued (form KO-2). To issue money under such an order, a mandatory requirement is the presence of supporting documents - salary statements, copies of orders for business trips, vacations, etc. This order must necessarily reflect the details of the identity card.

The forms of both orders are determined by the State Statistics Committee in Resolution No. 88. Cash discipline requires that each operation has its own document. Information about completed orders is entered into the cash book (form KO-4), where records are kept every business day. At the end of the day, the balance between the receipt and expenditure of funds is displayed.

If there is a need at the enterprise, data is entered into the journal for recording orders for incoming and outgoing transactions (form KO-3), as well as the journal for recording funds transferred to other cashiers (form KO-5).

Monitoring compliance with cash handling

All employees of the enterprise must comply with the rules for conducting cash transactions. But monitoring compliance with cash discipline assigned to the chief accountant (provided, of course, that such a position is provided at the enterprise). If the business is run by an individual entrepreneur in the singular, then all responsibility rests with him.

However, the state retained general control functions. According to the norms of paragraph 1 of Art. 7 of the Law of the Russian Federation of March 21, 1991 No. 943-1 checking cash discipline is administered by the Federal Tax Service.

When carrying out control activities, tax authorities want to identify:

• Are there any facts when revenue was not received in full or in violation of deadlines?
• whether the 100 thousand settlement limit has been exceeded;
• whether the cash balance limit was exceeded;
• were there any violations during operations through cash registers;
• whether the required cash orders were always issued and whether they were executed correctly;
• whether cash receipts were always punched and issued when required and whether BSOs were issued in the required cases;
• do the cash balances match the data contained in the cash documents;
• were there any cases of large sums being provided to accountants for long periods of time?

Checking cash discipline - what is the procedure

To initiate checking compliance with cash discipline, the head of the tax inspectorate issues an order defining the timing of the control measure and its goals. The procedure for making a decision is established by order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n.

Subject to examination:

• documents drawn up during the provision of cash transactions;
• fiscal reports and control tapes of cash register systems;
• registration and operational documents for CCP;
• documents reflecting information about the receipt of BSO, their accounting and disposal;
• registers of accounting and business transactions;
• orders establishing limits on cash balances;
• expense reports.

In addition to the listed documents and registers, tax authorities have the right to demand clarification and request any other forms related to the subject of control.

Conducting cash transactions - what is the responsibility for violations

The legislation of the Russian Federation provides for administrative liability for violation of cash discipline.

According to the norms provided for by law dated July 3, 2016 No. 290-FZ, the following penalties are established:

1. If a cash transaction was carried out without punching checks through a cash register, then:

• Officials will pay a fine ranging from 25 to 50% of the size of the covert operation. At the same time, the lower threshold for such a fine has been established - 10,000 rubles, that is, the fine cannot be less than this amount.
• The organization will be fined an amount equal to 75–100% of the calculated and hidden amount. In this case, the lower threshold of the sanction is 30,000 rubles.

1. Repeated violation will be punished more severely:

• Officials are disqualified for a period of one to two years.
• An organization or individual entrepreneur can be blocked by suspending its activities for up to 3 months.

1. If the violation is that cash register equipment was used that did not meet the standards or was not registered, then the sanctions will be as follows:

• Officials will be warned or, in extreme cases, fined from 1,500 to 3,000 rubles.
• The organization will be warned or fined from 5,000 to 10,000 rubles.

It should be taken into account that violation of cash discipline, associated with CCP, has its own statute of limitations - 2 months. That is, if the violation is not discovered within the specified period, punishment can be avoided. However, the tax authorities will show more prompt attention to this taxpayer in the future.