In almost every organization there are expenditure transactions, payment for which is made not by bank transfer (from the company's bank account), but in cash. Often, such situations arise when a certain amount of money is handed over to the accountable person in order to buy them some little things, for example, stationery.
Instructions
Step 1
If these stationery were purchased for personal purposes and the cashier's check would not be issued, then the client is unlikely to go to the tax office to complain about such a violation on the part of the trading organization. But the situation is completely different for organizations, because they need to have a supporting document for every penny of expenses. It often happens that the goods purchased by an employee are not supported by mandatory documents, and then the tax authorities consider the money given to the employee to be his income, which means that additional contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation must be added to this amount, as well as personal income tax must be paid.
Step 2
So, the law does not oblige to issue the buyer and the cash and sales receipt. You can completely confine yourself to a cashier's check if it contains a list of purchased goods. But instead of a cash register receipt, a trading organization can issue a commodity only if this company is exempt from the use of cash registers. In this case, capitalize the goods on the sales receipt.
Step 3
Pay attention to the presence of the obligatory details of the payment document, which, instead of the cash register receipt, can be issued by the organization applying UTII: name of the document; serial number of the document, date of issue; the name of the organization (full name of the entrepreneur); TIN of the seller (entrepreneur, organization); the name and number of paid purchased goods (work performed, services rendered); cash payment amount, in rubles; position, surname and initials of the person who issued the document, and his personal signature.
Step 4
However, what if the accountable employee, along with the expense report, submitted to the accounting department of the company only an invoice and a cash receipt? Judicial practice has shown that in this case, if the goods were capitalized, the tax inspectorate has no right to charge additional "salary" taxes. Hence the conclusion - the absence of a cash register check in the presence of other supporting documents cannot indicate the inappropriate use of funds by the accountable persons and their receipt of income.
