In the Directive of October 7, 2013 No. 3073-U “On cash payments.” This document replaced the Directive of the Bank of Russia dated June 20, 2007 No. 1843-U.

In general, the procedure for spending cash from the cash register is now clearer. The table will help you quickly determine what amounts are allowed to be paid without complying with the limit and from the proceeds.

What can you spend cash on?

Let's look at the basic rules for cash payments.

Rule No. 1: limit of 100,000 rubles. obligatory for all parties to the contract

The limit for cash payments is 100,000 rubles. under one contract. The maximum amount must include the total amount of cash payment for one transaction. Even if one party to the contract transfers money to the other in parts. For example, a buyer pays for a product in installments.

In the rule about the need to conduct cash payments within the limit, there is the concept of “participants in cash payments.” They are considered to be any legal entities and entrepreneurs. All of them have the right to pay in cash within the framework of one agreement only within the limit (clause 6 of Directive No. 3073-U).

For exceeding this limit, a fine of up to 50,000 rubles is provided. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Administrative for over-limit payments. Participants in cash payments are both parties to the agreement. So the tax authorities have the right to fine both the one who received more than 100,000 rubles and the one who paid the excess amount for exceeding the limit.

Companies and entrepreneurs can pay individuals in cash without any restrictions on amounts. For example, any cash amount can be paid to a private contractor for work or service, or received as a loan from an employee or founder. This is directly permitted by paragraph 5 of Directive No. 3073-U.

Rule No. 2: limit 100,000 rubles. valid regardless of the contract term

Payments under one agreement are settlements for obligations stipulated by the agreement, which are fulfilled both during the validity period of the agreement and after its expiration (clause 6 of Directive No. 3073-U). Thus, you must comply with the limit even when transferring and receiving cash that has expired.

Example
Two companies providing services for a period of two months (May-June). The contract price is 150,000 rubles. According to the terms of the contract, the contractor issues a certificate for the services provided and an invoice, which must be paid no later than June 30. The customer was late with payment: he was able to pay for the services only on July 10. And although the contract has already expired, the customer has the right to deposit cash only in the amount of 100,000 rubles. And 50,000 rubles. must be transferred by bank transfer. For violation, tax authorities can fine not only the customer, but also the contractor.

Rule No. 3: any amount can be reported from proceeds

From cash proceeds, you can issue a report in any amount. Limit of 100,000 rubles. in this case it has no effect. This is now directly stated in paragraphs 2 and 6 of Directive No. 3073-U.

As for compliance with the limit of 100,000 rubles, the Bank of Russia previously explained the following. If an employee spends accountable expenses on a business trip, then there is no need to adhere to the limit when paying for housing and travel. If the accountant’s expenses are not related to a business trip, for example, he buys office equipment for the company, then under one agreement you can pay in cash only up to 100,000 rubles. (letter dated December 4, 2007 No. 190-T).

The current rules do not directly say that a posted employee has the right to spend cash without taking into account the limit. And letter No. 190-T clarifies the norms of the previous, and not the new, Directive of the Central Bank of the Russian Federation. Therefore, it is safer for an employee to pay for each such agreement only within the limit while on a business trip. Otherwise, there is a risk that tax authorities will fine you up to 50,000 rubles for spending above the limit. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Rule No. 4: You cannot issue loans and pay rent from the cash register.

Paragraph 4 of Directive No. 3073-U provides a list of transactions for which the company and entrepreneur can pay exclusively with cash withdrawn from the current account. You cannot use cash proceeds directly from the cash register. This list includes payments for lease agreements, loans, as well as for the organization and conduct of gambling.

This restriction applies not only to settlements between companies, entrepreneurs, or a company and an entrepreneur. This also applies to their settlements with individuals.

In this case, the limit is 100,000 rubles. must be observed only under agreements concluded either between two companies, or between a company and an entrepreneur, or between two entrepreneurs. If one of the parties to the agreement is an individual, then the limit does not apply (clause 5 of Directive No. 3073-U). Let's take a closer look at the rules on rent and loans.

Rent. To pay cash for renting real estate, you need to withdraw it from your account. The company has no right to use proceeds from the cash register. Moreover, regardless of who the contract was concluded with - with another organization, with an entrepreneur or with a private individual.

Companies and businessmen must comply with this rule regardless of whether they pay rent in cash or, for example, pay off fines and penalties or make a deposit. In addition, the restriction applies to both tenants and landlords. In most cases, the tenant pays in cash when he makes a payment for the use of the property to the landlord's cash desk. But another option is also possible. For example, the landlord may return the overpayment under the contract to the tenant. To do this, you also need to use cash withdrawn from the account. After all, Directive No. 3073-U deals with all operations under a lease agreement.

At the same time, this restriction does not apply to rentals. A company that rents, for example, a car, has the right to repay the next payment from cash proceeds. It is not necessary to first deposit it into your account and then withdraw it in order to pay.

Loan. The ban on the use of cash proceeds from the cash register applies to both the issuance of loans and their repayment and interest payments. That is, it concerns both parties to the contract - both the lender and the borrower. In addition, the ban on spending proceeds applies not only to contracts concluded between two companies or a company and an entrepreneur, but also to contracts signed with an individual. This could be, for example, a founder who gave a loan to his company. Or who, on the contrary, received a loan from the organization. It also does not matter what kind of loan was received or issued - interest-bearing or interest-free.

Rule No. 5: The individual entrepreneur has the right to take at least all the proceeds from the cash register

Entrepreneurs have the opportunity to withdraw proceeds from the cash register without any fear. In order to spend the proceeds on his personal purposes, a businessman does not need to first deposit them and then withdraw them from the account. The issuance of money to an entrepreneur for personal needs not related to his activities is now directly named in the list of purposes for which proceeds from the cash register are allowed to be spent (clause 2 of Directive No. 3073-U).

There are also no restrictions on the amount - the entrepreneur has the right to withdraw all accumulated cash proceeds from the cash register. The limit for this operation is 100,000 rubles. does not apply.

A businessman does not risk anything if he receives from the cash register all the cash that is there, including proceeds from goods sold. The main thing is to write in the consumables that the money was given to the entrepreneur for personal needs.

In 2011, the organization received an interest-free loan from the founder. In March 2015, a loan in the amount of 300,000 rubles. was repaid by issuing cash from the company's cash desk. To repay the loan, funds received at the organization's cash desk not from its current account, but from proceeds, were used. Can an organization be held administratively liable? If so, what is the statute of limitations for bringing administrative liability?

On this issue we take the following position:

Repayment of a loan from funds received at the organization's cash desk not from its current account is contrary to current regulations, however, the administrative offense provided for in Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, does not form. However, based on the specific circumstances of the case, such an operation may be considered a violation of the procedure for storing available funds. In this case, a decision on bringing to administrative liability cannot be made after two months from the date of its commission.

Justification for the position:

Based on paragraph 1 of Art. 861 of the Civil Code of the Russian Federation, settlements with the participation of citizens not related to their business activities can be made in cash (Article 140 of the Civil Code of the Russian Federation) without limiting the amount or by bank transfer.

According to clause 4 of the Central Bank Instruction No. 3073-U dated 07.10.2013 “On cash payments” (hereinafter referred to as Instruction No. 3073-U) in the currency of the Russian Federation between participants in cash payments (subject to the maximum amount of cash payments), between participants in cash payments and by individuals for the issuance (repayment) of loans (interest on loans) are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account.

Thus, an organization can repay loans in cash to legal entities or individuals only at the expense of funds withdrawn by it from its current account. Spending cash received at the organization's cash desk to repay loans is prohibited.

At the same time, it is not necessary to spend exactly the funds that were initially received at the cash desk in the form of revenue and credited to the bank account to repay loans. Funds to the bank account may come, for example, from counterparties to transactions. The main thing is that the money that was previously received from the bank by check is issued from the cash desk as borrowed funds.

Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation provides for liability for violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in:

• in making cash payments with other organizations in excess of the established amounts;
• non-receipt (incomplete receipt) of cash to the cash desk;
• failure to comply with the procedure for storing available funds, as well as the accumulation of cash in the cash register in excess of established limits.

We currently do not have examples of legal proceedings on this issue based on the norms of Directive No. 3073-U, but earlier, during the period of validity of other regulations of the Bank of Russia that contained similar norms, in similar situations when it came to spending cash proceeds on issuing loans, the courts did not always side with the participants in cash payments.

For example, the Federal Antimonopoly Service of the West Siberian District, in a resolution dated May 27, 2010 in case No. A03-14966/2009, indicated that issuing a short-term interest-free loan to an employee from funds received at the cash desk is a violation of the procedure for conducting cash transactions.

At the same time, there is also positive judicial practice. Thus, the FAS Volga District, in a resolution dated June 4, 2010 in case No. A57-3999/2010, came to the conclusion that there was no event of an offense under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, when issuing a loan to an employee directly from trade proceeds (by determination of the Supreme Arbitration Court of the Russian Federation dated October 6, 2010 No. VAS-12984/10, the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation was refused).

That is, violation of the procedure for spending proceeds does not indicate a violation of the procedure for storing free funds and does not fall under the administrative offense provided for in Art. 15.1 of the Code of Administrative Offenses of the Russian Federation (see also Resolution of the Seventh Arbitration Court of Appeal dated December 6, 2011 No. 07AP-9420/11).

It should be noted that the very occurrence of such disputes indicates that when checking, the return of a loan from funds received at the organization’s cash desk not from its current account can be qualified as an administrative violation provided for in Part 1 of Art. 15.1 Code of Administrative Offenses of the Russian Federation.

According to Part 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, as a general rule, a decision in a case of an administrative offense cannot be made after two months (in a case of an administrative offense considered by a judge - after three months) from the day the administrative offense was committed.

In case of a continuing administrative offense, the terms provided for in Part 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, begin to be calculated from the date of discovery of the administrative offense (Part 2 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

Obviously, in this case we are not talking about a continuing offense.

Thus, a decision in a case regarding such an administrative offense cannot be made after two months from the date of commission of the administrative offense.

What threatens a company for issuing cash loans from the cash register? Good afternoon The company is a medical center, there is a cash desk, and acquiring is connected. Most of the revenue comes in cash through the cash register (patients). In 2016 and 2017, the accountant issued loans to the founder from the cash register. Without using r/s. those. 500 tons have accumulated in the cash register - and the next day the cash settlement is issued under the Loan agreement to the founder. I know that this is a mistake, but the question is: what is the penalty for this and what should I do? The loan amount has already crept up to 7 million. Naturally, the director is not going to repay it (the plan, as I understand it, was to forgive the debt after some time). Can the Federal Tax Service equate this money to income and 30% insurance + 13% personal income tax, or will there be a fine for violation of cash discipline?

Answer

For misuse of cash proceeds, your company may be fined 40,000 - 50,000 rubles. (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation). And the guilty official, for example, a manager or chief accountant, for 4000-5000 rubles. (Article 2.4 of the Code of Administrative Offenses of the Russian Federation). Let me explain.

Misuse of cash proceeds is not directly named as a violation in Part 1 of Article 15.1 of the Code of the Russian Federation on Administrative Offenses. But tax inspectors will refer specifically to this rule when imposing a fine. After all, according to the arbitrators, misuse of proceeds is a violation of the procedure for storing cash. This is exactly the position expressed in the ruling of the Supreme Arbitration Court of the Russian Federation dated October 13, 2011 No. VAS-11521/11 (resolution of the Ninth Arbitration Court of Appeal dated June 1, 2011 No. 09AP-10389/2011-AK). A similar position is expressed in decisions of the Moscow City Court dated December 24, 2013 No. 7-4421/13, dated August 14, 2013 No. 7-1920/2013 and decisions of the Ninth Arbitration Court of Appeal dated April 21, 2014 No. 09AP-10838/2014, dated February 12 2014 No. 09AP-45929/2013, dated February 10, 2014 No. 09AP-47028/2013, dated December 27, 2013 No. 09AP-41600/2013, dated October 8, 2013 No. 09AP-32617/2013-AK, dated March 6, 2013 No. 09AP- 2451/2013.

Please note: tax authorities have two months to detect a violation. The deadline starts from the date you made a mistake. Later, the tax authorities cannot make a decision to hold them accountable (Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 31, 2006 No. 10196/05).

If you are a small or medium-sized business, inspectors may replace the fine with a warning if you:

• the violation was committed for the first time;
• no material damage;
• there is no threat of natural or man-made emergency situations;
  no harm or threat:

This follows from Part 3 of Article 1.4, Part 3 of Article 3.4, Part 3.5 of Article 4.1, Article 4.1.1 of the Code of the Russian Federation on Administrative Offenses.

As for debt forgiveness, in this case, yes, you will have to charge personal income tax and contributions.

If a loan is issued to an employee or another citizen, then as a result of debt forgiveness, he or she will have income from which personal income tax must be withheld. This follows from paragraph 1 of Article 210, paragraphs 1, 3 of Article 224, paragraph 1 of Article 226 of the Tax Code of the Russian Federation. There is no material benefit from saving on interest (if the loan was interest-free) when the debt is forgiven (letter of the Ministry of Finance of Russia dated July 15, 2014 No. 03-04-06/34520).

Despite the fact that the organization forgives debt under a loan agreement outside the framework of employment relations, from the income received by the employee as a result of debt forgiveness, the Ministry of Health and Social Development of Russia requires contributions for compulsory pension (social, medical) insurance (letter dated May 17, 2010 No. 1212- 19). This conclusion is made on the basis of the provisions of paragraph 1 of Article 420 of the Tax Code of the Russian Federation.

Contributions for insurance against accidents and occupational diseases do not need to be charged on the amount of the forgiven debt (clause 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ).

Please note: there are arguments that allow an organization not to charge contributions to compulsory pension (social, medical) insurance for the amount of debt. They are as follows.

The organization issues a loan to an employee on the basis of a loan agreement, which is regulated by civil law (Article 807 of the Civil Code of the Russian Federation). In this case, the debt of the borrower (employee) can be repaid by debt forgiveness (Article 415 of the Civil Code of the Russian Federation). These relationships arise from a civil contract related to the transfer of ownership of property (including money) (Articles 127, 807 of the Civil Code of the Russian Federation). And payments (remunerations) under such agreements are not subject to insurance premiums on the basis of paragraph 4 of Article 420 of the Tax Code of the Russian Federation.

However, if the organization adheres to this position, then it may have to defend its point of view in court. Arbitration practice on this issue has not yet developed.

In your case, in order to avoid taxes, you can add the condition “issuance of a loan on demand” to the loan agreement. And make the loan interest-bearing. Under such an agreement, the founder must return the money within 30 days after the company makes a demand (clause 1 of Article 810 of the Civil Code of the Russian Federation). If the company does not demand anything, then the debt can hang on the balance sheet indefinitely. If there is a debt in the accounts, and the loan is interest-bearing, then the physicist will not have any income.

Therefore, if you decide to use this method, check that the balance of the debt is in the accounting account in the debit of account 58. If the company writes off the debt from the balance sheet, then the entire amount written off will increase the income of the individual and the inspectorate will charge additional personal income tax (letter from the Ministry of Finance of Russia dated July 17, 2017 No. 03-04- 06/45347 and Federal Tax Service of Russia dated October 27, 2016 No. BS-4-11/20459@).

The auditor also agrees with this option. But disputes are possible:

“Disputes with tax authorities are not excluded. If the inspectors make a complaint, explain that you did not enter into an agreement to forgive the debt. And if so, then the individual does not have any income. In the courts, such arguments help to cancel the decision to assess personal income tax (appeal ruling of the Vologda Regional Court dated August 26, 2015 No. 33-3867/2015).”

It will soon be necessary to pay in cash with other organizations and entrepreneurs according to new rules. The Bank of Russia established new ones in Directive No. 3073-U dated October 7, 2013 “On cash payments.” The new rules come into force on June 1, that is, 10 days after the date of publication of Directive No. 3073-U in the Bulletin of the Bank of Russia (published on May 21).

Note! The old Instruction No. 1843-U, dedicated to cash payments, has been canceled (Instruction of the Bank of Russia dated October 16, 2013 No. 3076-U).

Below you will find a table that will help you quickly determine what amounts are allowed to be paid without complying with the limit and from the proceeds.

What and how can you spend cash?

Limit of 100,000 rubles. obligatory for all parties to the contract

The limit for cash payments remains the same - 100,000 rubles. under one contract. That is, the maximum amount should, as before, include the total amount of cash payment for one transaction. Even if one party to the contract transfers money to the other in parts. For example, a buyer pays for a product in installments.

The very rule about the need to conduct cash payments within the limit has been formulated in a new way. There was such a thing as participants in cash payments. They are considered to be any legal entities and entrepreneurs. All of them have the right to pay in cash within the framework of one agreement only within the limit (clause 6 of Directive No. 3073-U).

For exceeding this limit, a fine of up to 50,000 rubles is provided. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Moreover, for a long time the question of who the tax authorities are entitled to for this violation remained controversial: both parties to the contract, only the seller who receives cash, or only the buyer who pays with it. Inspectors fined both of them. And the judges recognized this as lawful (resolutions of the FAS Volga-Vyatka District dated November 30, 2010, section No. A28-2959/2010 and the FAS Volga District dated October 12, 2010, section No. A65-6852/2010).

Now there will be no disputes. Administrative liability is established for over-limit payments. Participants in cash payments are both parties to the agreement. So the tax authorities have the right to fine both the one who received more than 100,000 rubles and the one who paid the excess amount for exceeding the limit.

Companies and entrepreneurs can, as before, pay with individuals in cash without any restrictions on amounts. For example, any cash amount can be paid to a private contractor for work or service, or received as a loan from an employee or founder. There was no ban before, but now it is directly permitted by paragraph 5 of Directive No. 3073-U. Thus, officials decided to delay setting a limit on cash payments to ordinary citizens. There was an idea to introduce a limit of 600,000 rubles in 2014, and from 2016-2017 to reduce it to 300,000 rubles.

Limit 100,000 rub. valid regardless of the contract term

The new rules clarify what is meant by payments under one agreement. These are settlements for obligations stipulated by the contract, which are fulfilled both during the validity period of the contract and after its expiration (clause 6 of Directive No. 3073-U). Thus, the limit must be observed even when transferring and receiving cash under a contract that has expired.

Note! The limit must be observed even when receiving or transferring cash under an agreement that has already expired.

Example: The company settles in cash when the contract period has passed

The two companies entered into a service agreement for a period of two months (May-June). The contract price is 150,000 rubles. According to the terms of the contract, the contractor issues a certificate for the services provided and an invoice, which the customer must pay no later than June 30. The customer was late with payment: he was able to pay for the services only on July 10. And although the contract has already expired, the customer has the right to deposit cash only in the amount of 100,000 rubles. And 50,000 rubles. must be transferred by bank transfer. For violation, tax authorities can fine not only the customer, but also the contractor.

The previous Directive No. 1843-U did not have such a clause. But the Bank of Russia officially clarified: the limit also applies to obligations fulfilled after the end of the contract (official clarification dated September 28, 2009 No. 34-OR).

Any amount can be reported from the proceeds

Accountables can be issued from cash proceeds in any amount. Limit of 100,000 rubles. in this case it has no effect. This is now directly stated in paragraphs 2 and 6 of Directive No. 3073-U.

In the previous list of purposes for which proceeds from the cash register can be spent (clause 2 of Directive No. 1843-U), only travel expenses were listed, and accountable expenses were not mentioned. Formally, it turned out that the proceeds from the cash register could be given on account only to those who were going on a business trip. True, the lack of judicial practice indicates that in practice there were no disputes on this matter. That is, the tax authorities did not see a violation in the fact that the company spends cash proceeds on issuing reports not to seconded employees, but to those who need cash to purchase goods or services for the organization. Now the claims are completely excluded.

As for compliance with the limit of 100,000 rubles, the Bank of Russia explained the following. If an employee spends accountable expenses on a business trip, then there is no need to adhere to the limit when paying for housing and travel. If the accountant’s expenses are not related to a business trip, for example, he buys office equipment for the company, then under one agreement you can pay in cash only up to 100,000 rubles. (letter dated December 4, 2007 No. 190-T). The new rules do not directly say that a posted employee has the right to spend cash without taking into account the limit. And letter No. 190-T clarifies the norms of the previous, and not the new, Directive of the Central Bank of the Russian Federation. Therefore, it is safer for an employee to pay for each such agreement only within the limit while on a business trip. Otherwise, there is a risk that tax authorities will fine you up to 50,000 rubles for spending above the limit. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

You cannot issue loans and pay rent from the cash register.

Paragraph 4 of Directive No. 3073-U provides a new list of transactions for which the company and entrepreneur can pay exclusively with cash withdrawn from the current account. You cannot use cash proceeds directly from the cash register. This list includes settlements for securities, lease agreements, loans, as well as for the organization and conduct of gambling.

This restriction applies not only to settlements between companies, entrepreneurs, or a company and an entrepreneur. This also applies to their settlements with individuals.

In this case, the limit is 100,000 rubles. must be observed only under agreements concluded either between two companies, or between a company and an entrepreneur, or between two entrepreneurs. If one of the parties to the agreement is an individual, then the limit does not apply (clause 5 of Directive No. 3073-U). Let's take a closer look at the rules on rent and loans.

Rent. To pay cash for renting real estate, you need to withdraw it from your account. The company has no right to use proceeds from the cash register. Moreover, regardless of who the contract was concluded with - with another organization, with an entrepreneur or with a private individual.

Note! Cash proceeds from the cash register can be used to pay for renting a car or other movable property. When renting real estate, you need to withdraw money from your account or pay by bank transfer.

Companies and businessmen must comply with this rule regardless of whether they pay rent in cash or, for example, pay off fines and penalties or make a deposit. In addition, the restriction applies to both tenants and landlords. In most cases, the tenant pays in cash when he makes a payment to the landlord for the use of the property. But another option is also possible. For example, the landlord may return the overpayment under the contract to the tenant. To do this, you also need to use cash withdrawn from the account. After all, Directive No. 3073-U deals with all operations under a lease agreement.

At the same time, this restriction does not apply to the rental of movable property. A company that rents, for example, a car, has the right to repay the next payment from cash proceeds. It is not necessary to first deposit it into your account and then withdraw it in order to pay.

In the previous Directive No. 1843-U there was no direct clause stating that rent must be paid only from money withdrawn from the account. At the same time, rent was not on the list of purposes for which cash proceeds could be spent. That is, formally the restriction existed before. But if until recently tax authorities did not focus their attention on this, now cash payments for rent will certainly begin to arouse close interest among inspectors.

Loan. The ban on the use of cash proceeds from the cash register applies to both the issuance of loans and their repayment and interest payments. That is, it concerns both parties to the contract - both the lender and the borrower. In addition, the ban on spending proceeds applies not only to contracts concluded between two companies or a company and an entrepreneur, but also to contracts signed with an individual. This could be, for example, a founder who gave a loan to his company. Or a director who, on the contrary, received a loan from the organization. It also does not matter what kind of loan was received or issued - interest-bearing or interest-free.

In the previous Directive No. 1843-U, payments under loan agreements were not included in the list of purposes for which cash proceeds can be spent. Referring to this, Bank of Russia specialists explained that such cash cannot be used to issue loans (letter dated December 4, 2007 No. 190-T). The tax authorities fined the violators, and the judges supported them (resolution of the Federal Antimonopoly Service of the West Siberian District dated May 27, 2010, section No. A03-14966/2009). Inspectors also fined those who repaid loans or paid interest on them in cash from the proceeds. It was not possible to cancel these fines (decision of the Moscow City Court dated December 14, 2012, case No. 7-2207/2012).

The entrepreneur has the right to take at least all the proceeds from the cash register.

Entrepreneurs were able to withdraw proceeds from the cash register without any fear. To spend the proceeds for personal purposes, a businessman does not need to first deposit them in the bank and then withdraw them from the account. The issuance of money to an entrepreneur for personal needs not related to his activities is now directly named in the list of purposes for which proceeds from the cash register are allowed to be spent (clause 2 of Directive No. 3073-U).

There are also no restrictions on the amount - the entrepreneur has the right to withdraw all accumulated cash proceeds from the cash register. The limit for this operation is 100,000 rubles. does not apply.

Note! A businessman can take money for personal needs directly from the cash register. There is no need to hand them over to the bank and then withdraw them.

Since 2012, entrepreneurs have an obligation to set a limit on the cash balance in the cash register (clause 1.2 of the Bank of Russia Regulations dated October 12, 2011 No. 373-P). In this regard, confusion arose as to whether businessmen could withdraw cash proceeds from the cash register for their own purposes. Or you need to deposit your earnings into your current account and only then withdraw cash and take it for yourself. The new rules solve this problem: it is now obvious that a businessman does not risk anything if he receives from the cash register all the cash that is there, including proceeds from goods sold. The main thing is to write in the consumables that the money was given to the entrepreneur for personal needs.

N.A. answered questions. Martynyuk, tax expert

What, to whom and how can you now issue cash

We figure out how to apply the new rules for cash payments, recently approved by the Central Bank, in different situations Directive of the Central Bank dated October 7, 2013 No. 3073-U (hereinafter referred to as the Directive) and entered into force on June 1.

Benefits: can be issued from cash proceeds, cannot be stored in the cash register in excess of the limit

E. Serditova, Perm

Do we understand correctly that it is now impossible to issue benefits for temporary disability, maternity, or child care from cash proceeds? Previously, they fell under other payments to employees, on which proceeds from the cash register could be spent clause 2 of the Central Bank Directive No. 1843-U dated June 20, 2007 (hereinafter referred to as Directive No. 1843-U). And now there are no other payments in the list of allowed expenses paragraph 2 Instructions. Is it really possible that if there is money in the cash register, the amounts needed to issue benefits will have to be withdrawn from the current account?

: The Directive states that the proceeds can be spent on payments to employees included in the wage fund and social payments paragraph 2 Instructions. What social payments are is not explained in the Directive.

This decoding is in another document of the Central Bank - the procedure for conducting cash transactions. It says that only wages, scholarships and payments included in the payroll fund and social payments in accordance with the methodology adopted for filling out federal state statistical observation forms can be accumulated in the cash register in excess of the limit. pp. 2, 6.5 Instructions of the Central Bank dated March 11, 2014 No. 3210-U. According to the rules for filling out statistical forms, the mentioned benefits do not apply to either one or the other. subp. “b”, “c” clause 91 of the Instructions for filling out form P-4, approved. By Order of Rosstat dated October 28, 2013 No. 428. Therefore, it is impossible to store money intended for payment of benefits in the cash register in excess of the limit for a maximum of 5 “salary” days. True, this restriction no longer applies to small business organizations (as well as individual entrepreneurs): from 06/01/2014 they have the right not to set a cash limit paragraph 2 Instructions and keep any amount in the cash register.

However, this definition does not apply to restrictions on the expenditure of cash proceeds. The Directive does not say that by social payments we mean exactly those that are named as such in the order of Rosstat on filling out statistical reporting forms. Therefore, you have the right to understand this term more broadly, focusing on other regulations. Thus, the organization pays benefits for disability, pregnancy and childbirth, and care for children under one and a half years of age as part of compulsory social insurance. clause 2 art. 8 of the Law of July 16, 1999 No. 165-FZ. From this we can conclude that they are of a social nature and you can issue them from cash proceeds.

We spend the proceeds on financial assistance

A. Afanasyeva, Kazan

Is it now possible to issue financial assistance from cash proceeds? Previously, it was issued as other payments to employees, which were included in the list of payments on which proceeds from the cash register can be spent clause 2 of Directive No. 1843-U, but in the new Directive there is no such position paragraph 2 Instructions.

: Can. Financial assistance is, of course, social payments for which cash proceeds can be spent. paragraph 2 Instructions. The fact that in many cases, financial assistance, according to the rules for filling out statistical forms, does not apply to social payments. subp. “d” clause 86.3 Instructions for filling out form P-4, approved. By Order of Rosstat dated October 28, 2013 No. 428, does not interfere with issuing it from cash proceeds. After all, the Directive does not say that social payments mean only those that are classified as such according to Rosstat rules. paragraph 2 Instructions.

Dividends to employees in cash: only in LLCs and only not from cash proceeds

N. Zherikhova, accountant

Is it still possible to issue dividends from the cash register to employees who are also members of our organization?

: Joint stock companies do not have the right to issue dividends from the cash register: they are obliged to transfer them to the bank accounts of recipients or send them by postal order. clause 8 art. 42 of the Law of December 26, 1995 No. 208-FZ.

WE WARN THE MANAGER

Now LLC cannot pay dividends to its participants from cash proceeds.

There is no such restriction for LLCs; they can pay dividends in cash, but only from money received at the cash desk not as revenue. Until June 1, dividends to employees could still be subsumed under “other payments to employees,” which were included in the closed list of payments for which cash proceeds are allowed to be spent. clause 2 of Directive No. 1843-U. Now these “other payments” have disappeared from the list and paragraph 2 Instructions. Dividends obviously do not apply either to payments included in the wage fund or to payments of a social nature. Other receipts to the LLC cash desk are suitable for their payment, for example, loans provided by lenders or loans returned by borrowers, money not spent by accountants, amounts withdrawn from a bank account.

Is there a cash settlement limit for dividends?

O. Maryankova, Rostov region.

Does the cash payment limit of 100 thousand rubles apply? for the issuance of dividends from the cash register to legal entities - participants of the LLC (their authorized representatives upon presentation of a power of attorney)?

: It is better to pay dividends to legal entities by bank transfer, because any organization has a current account to which they can be transferred. And cash is issued only in extreme cases, for example, at the request of the recipient organization whose bank accounts are blocked.

Attention

You can be fined for violating the cash payment limit only within 2 months from the date of the violation. Part 1 Art. 4.5 Code of Administrative Offenses of the Russian Federation.

It cannot be ruled out that tax authorities will demand compliance with the limit on such dividends and will try to fine you for non-compliance. Here is the defense in such a case.

The limit is set for cash payments that occur within the framework of one agreement paragraph 6 Instructions. And dividends are paid not at all in pursuance of any agreement between the company and its participant pp. 1, 3 tbsp. 154 Civil Code of the Russian Federation- they are due to those who have a property right to a share in the authorized capital e Art. 28 of the Law of 02/08/98 No. 14-FZ. It turns out that the limit for paying dividends is 100 thousand rubles. not installed.

Of course, the Directive contains a closed list of situations when you can pay in cash without any restrictions on the amount. pp. 5, 6 Notes. And there are no dividends on this list. But you can issue dividends in several tranches within 100 thousand rubles. every.

Organizations must also comply with the 100,000-dollar limit when making payments to individual entrepreneurs. And the question often arises: does this limit apply if you issue cash dividends to an individual who is registered as an individual entrepreneur? Answer: it does not work, since it acts as a participant in your organization and receives dividends not as an entrepreneur, but as an ordinary citizen clause 4 art. 66 Civil Code of the Russian Federation. And the amount of cash payments with citizens is not limited paragraph 5 Instructions.

The wording on the cash withdrawal receipt is not important

Z. Ageeva, accountant

Now, for some cash payments (including under real estate lease agreements, for the issuance and repayment of loans and interest on them), you can only spend money previously withdrawn from a bank account and deposited in the cash register at pp. 2 , 4 Notes. We withdrew the money, indicating “for household needs” on the check. And now we need to pay the rent. Can we use the withdrawn money for this?

: The guidance does not impose any requirements on the wording on the check for cash withdrawal from a bank. It is enough for the money to pay rent to be withdrawn from the account. In addition, paying rent specifically refers to spending money on the economic needs of the organization.

How to determine that the money withdrawn from the account was used to issue a loan

E. Latyshova, Moscow

They withdrew money from the account with the wording “for household needs”, spent some of it, and some remained in the cash register. Over the next few days there were both receipts and expenses from the cash register. Now you need to issue a cash loan to the director.
Should we withdraw from the account the amount necessary to issue a loan, or can we issue it from the cash desk? If the latter is acceptable, then how can we prove that we are issuing this amount from money previously withdrawn for household needs, and not from proceeds and other cash receipts?

: The instruction does not oblige you to withdraw money to issue a loan on the day it is transferred to the borrower, nor to somehow prove that the loan was issued not from proceeds and other cash receipts, but from the balance of cash previously withdrawn for business needs. You are not required to keep money intended for business needs separately from other cash and maintain separate cash records for it. Therefore, the main thing is that you issue a loan in an amount not exceeding what you withdrew from your account for household needs, minus what has already been spent on these purposes (taking into account that other cash receipts could have been spent on them).

Example. Calculation of the amount of cash that can be used to issue a loan

/ condition / As of 06/02/2014, the cash balance was 0 rubles.

On 06/06/2014 you need to issue a cash loan to the director in the amount of 200,000 rubles. We check whether we can do this without withdrawing money from the account.

/ solution / We will carry out the calculation in stages.

STEP 1. Let's see how much money spent on household needs starting from 06/02/2014 could have been spent only from the amount withdrawn from the account on 06/02/2014. This is 90,000 rubles, since on the specified date there were no other receipts at the cash desk.

STEP 2. We determine how much is left after this from the amount withdrawn for household needs: 300,000 rubles. – 90,000 rub. = 210,000 rub.

This is enough to issue a loan to the director, but since then there have been other expenses from the cash register.

STEP 3. We check whether the money received at the cash desk starting from 06/03/2014 was enough for other expenses.

In total, 125,000 rubles were received during this time. (RUB 30,000 + RUB 95,000).

And other expenses during this time are less - 75,000 rubles. (40,000 rub. + 35,000 rub.).

Thus, the director does not need to withdraw money from the account to issue a loan.

We pay the employee for the use of his property: when we have to withdraw money from the account

A. Vorsunovich, chief accountant

Is it true that now it is impossible, as before, along with the salary to give the employee payment from the money available in the cash register for the use of his property, and for this it is necessary to withdraw money from the account?

: True, but not in all cases. It all depends on what kind of property it is and how the payment for its use is formalized:

• <если>at your organization with an employee a lease agreement for movable property was concluded(for example, a car), then you have the right to pay rent from any money available in the cash register (both from those received as revenue and from those accepted into the cash register for other reasons). That is, you won’t have to get money from the bank. Indeed, in this case, issuing rent to an employee is payment by the organization for a service, and cash proceeds are allowed to be spent on this paragraph 2 Instructions. There are no restrictions on spending other cash receipts;

• <если>your organization pays compensation to the employee for the use of movable property in his work, no need to pay it out of cash proceeds. Any other receipts to the cash desk are suitable - loans you received and returned to you, unused amounts returned by accountants, etc. And only if there are no such receipts, you will have to withdraw money from the account for compensation. The fact is that you pay such compensation in accordance with labor legislation. Art. 188 Labor Code of the Russian Federation, and not civil law. Therefore, it cannot be considered payment for goods, works, services, for which proceeds from the cash register are allowed to be spent paragraph 2 Instructions. Also, compensation obviously does not refer to either wages or social benefits. Previously, it fell under “other payments to employees”, for which cash proceeds were allowed to be spent, but in the Directive there is no such article for spending proceeds;
• <если>You rent real estate from an employee(for example, premises, building, etc.), then the money for the payment of rent will first have to be withdrawn from the bank account and deposited in the cash register at paragraph 4 Instructions. Payments cannot be made with money received at the cash desk from any other sources.

How can an individual entrepreneur pay for personal rental property?

A.N. Cherpukhina, Moscow region.

Should an individual entrepreneur now withdraw money from his account to pay for a real estate lease agreement for personal use (apartment, garage, summer cottage, etc.), which he entered into as an ordinary individual?

: No, you don't need to do that. An individual entrepreneur is a participant in cash payments only when he pays for something in cash precisely as an entrepreneur, and not as an individual paragraph 2 Instructions. Therefore, the obligation to withdraw money from the account to pay rent (issuance and repayment of a loan, etc.) in cash exists only when the individual entrepreneur is paying within the framework of an agreement concluded by him as an entrepreneur and for entrepreneurial purposes.

If an individual entrepreneur pays for something under a real estate lease or loan agreement, which he concluded for his personal needs as an ordinary individual, then the requirement to receive cash from a bank account does not apply, since in this case he is not a participant in cash payments paragraph 2 Instructions. In addition, for personal needs, an individual entrepreneur can take as much money as he wants from cash proceeds without restrictions. paragraph 6 Instructions.

There is no way to get around the new requirement using an accountant

N. Agaltseva, Moscow

From time to time we issue and return loans from the cash desk - to the director, founders, etc. The director does not want to comply with the new requirement to withdraw money for loans from the current account and pay a commission to the bank. He suggested doing this: he receives money from the cash register on account, then, as an authorized person, transfers it to the borrower (the lender, if we do not issue a loan, but return it), takes from him a receipt document, draws up an advance report and attaches this document to it. In this case, the money is withdrawn from the cash register under cash settlement agreements on the basis “on account” and not “under the loan agreement” and there seems to be no formal violation. Is it safe to do this?

WE TELL THE MANAGER

If cash received on account then issue as a loan There will be a violation of cash handling procedures. And this is fraught with a fine of 40-50 thousand rubles for the company. Part 1 Art. 15.1 Code of Administrative Offenses of the Russian Federation

: You can’t do that. Thus, you will still violate the requirement to withdraw money from the bank to issue and repay the loan. paragraph 4 Instructions. And the inspectors will immediately see this: after all, in the advance report the director will indicate that he issued the accountable money as a loan (loan repayment). And it is obvious that he did this on behalf of the organization. After all, the accountable person pays with cash received from the cash register not on his own behalf, but on behalf of the organization on the basis of a power of attorney or, if it is a director, by virtue of his powers as the sole executive body. subp. 1 clause 3 art. 40 of the Law of 02/08/98 No. 14-FZ; clause 2 art. 69 of the Law of December 26, 1995 No. 208-FZ. By the way, it is for this reason that the Central Bank previously indicated that the limit on cash payments should also be observed when making payments through an accountant. clause 4 of the Central Bank Letter dated December 4, 2007 No. 190-T.

How can we now reimburse employees from the cash register for their money spent on the needs of the company?

E. Phillipchuk, Leningrad region.

“Other payments to employees” and travel expenses have been removed from the list of expenses on which proceeds can be spent. paragraph 2 Instructions. Is it now possible to issue money from the cash proceeds received at the cash desk to employees who paid for goods, work, services for the company or travel expenses from their own pocket (since they did not have time to receive cash for these expenses on account in advance or the accountable money received was not enough to pay for the entire cost)?

: Both money spent on purchases for the company and travel expenses (travel, hotels, etc.) are expenses of the organization, that is, payment for goods, work, services purchased in its interests. The director, having approved the employee’s advance report and decided to reimburse him for the money spent on it, thereby approved the transaction for the purchase of goods, works, services on behalf of your organization and clause 1 art. 182, art. 183 Civil Code of the Russian Federation. Therefore, the payment of this money to the employee is payment by the company for goods, works, and services. And for such payment it is allowed to spend cash proceeds from paragraph 2 Instructions.

The Federal Tax Service specialist shares the same opinion.

FROM AUTHENTIC SOURCES

Advisor to the State Civil Service of the Russian Federation, 2nd class

“The organization has the right to give employees money on account from cash proceeds for the purchase of goods, work or services, and for travel expenses. In particular, it can reimburse employees for amounts previously spent on purchases and travel expenses. In my opinion, the provisions of paragraph 2 of Central Bank Directive No. 3073-U do not prevent this.

We pay for purchased operating systems in any cash

E. Vidnitskaya, Serpukhov

The instruction allows cash proceeds to be spent on payment for goods, works, and services. We need to pay for the purchased fixed asset. Can we do this from the cash proceeds on hand?

: Of course, you can, since in civil relations between you and the seller this is not an OS, but a product, that is, an item transferred under a sales contract (even if you are buying used property, which the seller also used as an OS) clause 1 art. 454 Civil Code of the Russian Federation.

But do not forget about the limit for cash payments: 100,000 rubles. one contract at a time paragraph 6 Instructions.