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Company / Laws

Confirm the cost of the accountable person may, without a receipt?

Legal advice 04.10.2019 at 14:00

Legal advice

Currently, to issue cashier's checks or BSO, will meet the requirements of the Federal law of 22 may 2003 № 54-FZ "About application kontrolno-cash technics in the implementation of settlements in the Russian Federation", are required, as a rule, all organizations and individual entrepreneurs at implementation of calculations for the rendered services. Of course, there are exceptions – they are also stipulated in the legislation, but in this case it's not about them (the letter of Ministry of Finance of Russia from September 26, 2019 No. 03-03-06/1/74132). Can happen so that the attached to the expense report employee payment documents framed with disabilities. For example, in a cash receipt or BSO lacks the necessary requisites. Or instead of a check to your employee entrepreneur – the seller gave a receipt, arguing that it applies imputed income, but within the framework of internal controls you have established that it is not. In this case, the final decision on the reimbursement of expenses for the head of the institution. Definitely take decorated with violations of the documents is a risk that during the audit, auditors can accept a violation and even be fined for distortion reporting.