At the end of April, the Central Bank’s instruction No. 3073-U dated October 7, 2013 “On making cash payments” was registered. This instruction made some changes to the existing procedure for cash payments for organizations and individual entrepreneurs. The changes affected the purposes for which cash proceeds can be spent, as well as cases when the cash payment limit may be exceeded. Let's take a closer look at these changes.
The changes are not very significant, nevertheless, they exist.
Everyone knows that cash proceeds can only be spent for certain purposes, which are specified in the instructions of the Central Bank dated June 20, 2007.
According to last change, the formulation of two goals changes:
First change:
“Salaries and other payments to employees (including social nature)" changes to "Employee benefits included in the fund wages, and social payments."
Second change:
“Travel expenses” is changed to “Issue of accountable amounts to employees.”
The remaining three purposes for spending cash proceeds remained unchanged, these are:
If an organization needs to spend proceeds on securities, loans, or rental real estate, then the proceeds are first handed over to the bank, after which it can be withdrawn for these purposes. This clarification is also stated in the instructions of the Central Bank.
All of the above is true for both organizations and individual entrepreneurs.
In addition, an individual entrepreneur can also spend cash proceeds on his own needs.
Arbitration Court of the Moscow Region
107053, GSP 6, Moscow, Academician Sakharov Avenue, 18
http://asmo.arbitr.ru/
In the name Russian Federation
SOLUTION
The Arbitration Court of the Moscow Region, composed of: Judge P.A. Golubkov, having considered in summary proceedings the case on the application of Valeria Lingerie LLC to the Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Moscow Region to challenge resolution No. 502215040 of 04/09/2015, without calling the parties ,
INSTALLED:
LLC "Valeria Lingerie" (hereinafter "the company", "the applicant") appealed to the Arbitration Court of the Moscow Region with a statement to the Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Moscow Region (hereinafter "the interested party", "the administrative body") to challenge resolution No. 502215040 dated 04/09/2015
In accordance with paragraph 4 of part 1 of the article of the Arbitration Procedural Code of the Russian Federation, the case is considered under simplified proceedings.
The parties were duly notified of the consideration of the case through summary proceedings in accordance with Art. , . The court did not establish any violations of the procedure or deadlines for publishing the case materials.
The interested party provided a response with copies of the case materials attached.
Having examined the case materials in full, the arbitration court established the following circumstances in the case.
Resolution of the Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Moscow Region No. 502215040 dated 04/09/2015. the company was brought to administrative liability on the basis of Part 1 of Art. Section II. Special part > Chapter 15. Administrative offenses in the field of finance, taxes and fees, insurance, securities market > Article 15.1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts" target="_blank">15.1. Code of Administrative Offenses of the Russian Federation in the form of an administrative fine in the amount of 40,000 rubles.
Two episodes are indicated as an administrative offense event:
Within one day, the company concluded and executed supply contracts with the same counterparty with cash settlements through the company's cash desk for a total amount of more than 100,000 rubles, which, in the opinion of the administrative body, violated the requirements of paragraph 1 of clause 6 of the Bank's Instructions Russia dated October 7, 2013 N 3073-U “On cash payments.”
Also, on February 15, 2015, the company issued a loan to its employee from the company’s cash desk in cash proceeds from goods sold, thereby violating the requirement of clause 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On making cash payments.”
Having disagreed with the decision made, the company appealed to the Arbitration Court of the Moscow Region with the application under consideration, believing that in the first episode there was no event of an administrative offense, and in the second, the provisions of Art. . Code of Administrative Offenses of the Russian Federation on insignificance.
Having assessed the evidence presented according to the rules of Art. Arbitration Procedural Code of the Russian Federation, the arbitration court considers it necessary to satisfy the stated requirements on the following grounds.
In accordance with Part 6 of Article Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 25. Consideration of cases of administrative offenses > § 2. Consideration of cases challenging decisions of administrative bodies on bringing to administrative liability > Article 210. Trial in cases of challenging decisions of administrative bodies" target="_blank">210 of the Arbitration Procedural Code of the Russian Federation, when considering a case challenging a decision of an administrative body to impose administrative liability, the arbitration court at a court hearing verifies the legality and validity of the contested decision, establishes the existence of the appropriate powers of the administrative body that made the contested decision establishes whether there were legal grounds for bringing to administrative liability, whether established order bringing to responsibility, whether the statute of limitations for bringing to administrative responsibility has expired, as well as other circumstances relevant to the case.
This legal position is confirmed by established law enforcement practice (see Resolution of the Second Arbitration Court of Appeal dated May 23, 2014 in case No. A82-538/2014).
As part of the second episode, the court established and the parties confirmed that the company made payments under the loan agreement in the amount of 15,000 rubles in violation of the requirements of clause 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On making cash payments.”
When bringing the company to administrative responsibility for this episode, the administrative body did not take into account the following.
From the contents of Part 1 of Art. Section II. Special part > Chapter 15. Administrative offenses in the field of finance, taxes and fees, insurance, securities market > Article 15.1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts" target="_blank">15.1. The Code of Administrative Offenses of the Russian Federation follows that the objective side of the offense is not formed by any violations of the procedure for working with cash and the procedure for conducting cash transactions, but expressed exclusively in one of four possible actions:
making cash settlements with other organizations in excess of established sizes;
non-receipt (incomplete receipt) of cash to the cash desk; failure to comply with the procedure for storing available funds;
accumulation of cash in the cash register in excess of established limits.
Violation of clause 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On cash payments” is not one of the listed violations.
Thus, the court comes to the conclusion that there is no event of an administrative offense in the actions of the company.
In accordance with Part 2 of Article Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 25. Consideration of cases of administrative offenses > § 2. Consideration of cases challenging decisions of administrative bodies on bringing to administrative liability > Article 211. Decision of the arbitration court in the case on challenging the decision of an administrative body to bring to administrative liability" target="_blank">211 of the Arbitration Procedural Code of the Russian Federation, if, when considering an application to challenge the decision of an administrative body to bring to administrative liability, the arbitration court determines that the disputed decision or procedure its adoption does not comply with the law, or there are no grounds for bringing to administrative responsibility or applying a specific measure of liability, or the contested decision was made by a body or official in excess of their powers, the court makes a decision to declare illegal and cancel the contested decision in whole or in part, or to change solutions
Guided by articles , – , Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 25. Consideration of cases of administrative offenses > § 2. Consideration of cases challenging decisions of administrative bodies on bringing to administrative liability > Article 211. Decision of the arbitration court in the case on challenging the decision of an administrative body to bring to administrative liability" target="_blank">211 of the Arbitration Procedural Code of the Russian Federation, arbitration court
DECIDED:
1. Satisfy the stated requirements.
2. Declare illegal and cancel the resolution of the Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Moscow Region No. 502215040 dated 04/09/2015, by which Valeria Lingerie LLC was brought to administrative liability on the basis of Part 1 of Art. Section II. Special part > Chapter 15. Administrative offenses in the field of finance, taxes and fees, insurance, securities market > Article 15.1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts" target="_blank">15.1. Code of Administrative Offenses of the Russian Federation in the form of an administrative fine in the amount of 40,000 rubles
3. The decision comes into force after ten days from the date of its adoption, unless an appeal is filed.
4. If an appeal is filed, the decision, unless it is canceled or changed, enters into legal force from the date of adoption of the decision by the arbitration court of appeal.
5. The decision may be appealed to the arbitration court of appeal within a period not exceeding ten days from the date of its adoption.
The decision, if it was the subject of consideration in the arbitration court of appeal or if the arbitration court of appeal refused to restore the missed deadline for filing an appeal, and the decision of the arbitration court of appeal adopted in this case, can be appealed to the arbitration court of cassation only on the grounds , provided for in Part 4 of Article of the Arbitration Procedural Code of the Russian Federation.
Judge P.A. Golubkov
Judicial practice on the application of Art. 432 Civil Code of the Russian Federation
Cash and non-cash payments are 2 forms of circulation of funds on the territory of the Russian Federation. However, when they are used by various categories of citizens and organizations, there are special requirements that must be observed. Otherwise, the guilty person may be held accountable.
Cash and non-cash payments in the Russian Federation are regulated by the following regulations:
Art. 861 of the Civil Code of the Russian Federation opens a chapter containing general provisions on settlements in the Russian Federation. main feature This article is that it clearly defines the subject composition of settlement legal relations, dividing all participants:
Despite the fact that the Civil Code of the Russian Federation pays more attention to non-cash payments, the article contains 2 paragraphs devoted to cash payments, namely:
According to the requirements of Law No. 54-FZ, on the territory of the Russian Federation, cash payments are allowed only using banknotes and coins issued by the Central Bank of the Russian Federation.
In Art. 862 of the Civil Code of the Russian Federation establishes forms for non-cash payments. These include checks, for collection, for letters of credit, etc. At the same time, the legislator gives the parties to the transaction the opportunity to establish the form of payment independently.
The Central Bank of the Russian Federation, in instruction No. 3073-U, clarified all issues regarding cash payments on the territory of the Russian Federation. In this case, the document applies to legal relations arising on the following issues:
The legislator introduces restrictions on the use of funds received by individual entrepreneurs and organizations. According to paragraph 2 of Directive No. 3073-U, they can be used for cash payments exclusively for the following purposes:
At the same time, credit institutions can use cash payments without restrictions.
Directive No. 3073-U establishes 2 main rules, according to which:
Let us dwell on the clause “within the framework of one contract”. For example, an organization entered into an agreement for the supply of office supplies for 90,000 rubles. Within 2 months, the agreement amount was chosen. The parties have the right to enter into an additional agreement for 10,000 rubles. within the framework of this contract. It turns out that 100,000 rubles. cash payment under the agreement has already been used (as evidenced by judicial practice, for example, the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 30, 2010 in case No. A28-2959/2010). But if the company signs a new agreement, the limit is reset to zero.
Let us turn to the text of Art. 34 of the Law “On the contract system in the field...” of 04/05/2013 No. 44-FZ (hereinafter referred to as Law No. 44-FZ), which determines the contract price. It does not say that payments in cash within the framework of these legal relations are prohibited.
Moreover, paragraph 15 of Art. 34 provides that the requirements for a fixed price and the form of the agreement may not apply if, for example, it is an agreement with a single supplier. Based on this, we can conclude that cash payments with a single supplier can be used in 2 cases:
In all other cases, cash payments are not allowed.
All receipts and withdrawals of funds from the cash register must be recorded as receipts and expenditures cash orders. In this case, it is allowed to store small amounts of money in the cash register within the limit, the amount of which is determined independently by the head of the organization in accordance with clause 2 of the Bank of Russia instruction “On the procedure for conducting cash transactions...” dated March 11, 2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U ). It is possible to exceed the limit, for example, during the payroll period.
The receipt order must be signed by the chief accountant, and the expenditure order - by the manager, chief accountant or other authorized person. Documents must be written in clear handwriting or using technical means.
If a power of attorney was used for cash payments, this must be indicated in the expense documents. The original power of attorney remains at the company's cash desk.
All transactions at the cash desk must be recorded in the cash book (clause 4.6 of instruction No. 3210-U), which is laced, numbered and sealed with the organization’s seal. At the end of the working day, the cashier must summarize the transactions performed and write down how much cash is left in the cash register. At the same time, the legislator allows for maintaining the book in an automated way (clause 4.7 of Directive No. 3210-U).
By agreement of the parties, a representative of the supplier can come to the purchasing organization with a power of attorney to receive cash from the cash desk.
Here it is important to determine the fact of payment under the contract: the moment of fulfillment of the payment obligation will be considered the time the money was received in cash by the supplier’s representative, and not the day when this money reached the supplier.
The cashier's algorithm is as follows:
Thus, the legislation on cash and non-cash payments has the following specifics: there is a restriction on cash transactions in favor of non-cash transactions for organizations and individual entrepreneurs, while individuals are allowed cash payments without restrictions.
Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U establishes a limit for cash payments between legal entities in 2019. Payments between individuals in cash are not limited.
The main innovation is that for some cash payments, legal entities and individual entrepreneurs will be able to spend only money withdrawn from a bank account and deposited into the cash register.
There is a ban on issuing cash from the cash register from cash proceeds for purposes not mentioned in the instructions of the Central Bank. That is, in order to issue a loan to an employee, you need to take cash proceeds, hand it over to the bank, then receive the loan amount in cash from the bank by check, and only issue the loan from the cash received from the bank. Naturally, the servicing bank receives profit in the form of a commission for accepting and issuing cash. This, apparently, is the main purpose of the ban, so that people pay more commissions to their bank.
From proceeds, loans, return of unspent accountable money and all other amounts received at the cash desk not from the account of your organization (IP), cash payments not listed in the list of permitted ones cannot be made.
And here are the pleasant innovations of cash payments - an individual entrepreneur has the right to withdraw proceeds from the cash register for his personal needs without any limit on the amount. It is enough to draw up a RKO - (consumables) with the wording “For personal (consumer) needs of individual entrepreneurs.”
And here settlement limit in cash remained unchanged: RUB 100,000. within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).
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The maximum amount for cash payments is 100 000
rub. This restriction applies to cash payments:
Settlements with the participation of citizens are carried out without limiting the amount. That is, a company or entrepreneur has the right to receive or transfer cash amounts to citizens without restrictions and not to comply with the cash payment limit.
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Cash can be spent without restrictions in the following cases:
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CENTRAL BANK OF THE RUSSIAN FEDERATION
This Directive establishes the rules for making cash payments in the Russian Federation in the currency of the Russian Federation, as well as in foreign currency, in compliance with the requirements of the currency legislation of the Russian Federation.
1. This Directive does not apply to cash payments with the participation of the Bank of Russia, as well as to:
cash payments in Russian currency and in foreign currency between individuals who are not individual entrepreneurs;
banking operations carried out in accordance with the legislation of the Russian Federation, including regulations of the Bank of Russia;
making payments in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.
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So, we see that the Directive establishes a Cash Payment Limit for payment of cash settlements between legal entities and individual entrepreneurs since 2014, which has not changed in value and is equal to 100,000 rubles under one agreement.
Yes, it is possible under several contracts for no more than 100 thousand rubles. one contract per day. It is written: “Cash payments in Russian currency and foreign currency between participants in cash payments within one contract concluded between the specified persons."
Attention!
If the subject of the agreement and all other conditions remain the same in other agreements, then there is a high probability that the court may recognize (some courts do recognize) such agreements as “one agreement.”
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If a legal entity or individual entrepreneur exceeds the amount of 100,000 rubles. according to one agreement, this is considered a violation of the procedure for working with cash. There is a fine for this.
For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (official) - from 4,000 to 5,000 rubles. But inspectors have the right to hold an organization accountable within two months from the date of the violation (Part 1 and Subsection 6, Part 1).
Arbitration practice confirms this position. So, for example, for violating the cash payment limit, you can prosecute the organization that receives the money (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 30, 2010 in case No. A28-2959/2010). Moreover, even if the money is paid by the entrepreneur (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 18, 2010 in case No. A28-16681/2009).
The same procedure applies to settlements under an exchange agreement. In it, both parties are both buyer and seller (
1. In connection with this, the procedure for making cash payments has changed.
2. What has changed in the procedure for cash payments and what points to pay special attention to.
3. What legislative and regulations regulate the procedure for cash payments (with the opportunity to familiarize yourself with these documents).
Effective from June 1, 2014 new order cash payments, approved by the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments.” With the adoption of this document, the previously applied Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur.” So, let's look at what changes have occurred in the rules for cash payments by legal entities and individual entrepreneurs since June 2014.
In order to understand what innovations have occurred in the procedure for cash payments since June 1, 2014, I propose to compare the provisions of the Instruction of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which entered into force, with the provisions of the previously effective Instruction of the Bank of Russia dated June 20. 2007 No. 1843-U.
|
Provisions that have changed |
New procedure, effective from 06/01/2014. (Instruction No. 3073-U) |
The procedure is valid until 06/01/2014. (Instruction No. 1843-U) |
| 1. The purposes for which individual entrepreneurs and legal entities have the right to spend cash received in their cash registers for goods (work, services) sold, as well as received as insurance premiums |
(clause 2 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U) |
(Clause 2 of Bank of Russia Directive No. 1843-U dated June 20, 2007) |
| 2. The maximum amount of cash payments between participants in cash payments (legal entities, individual entrepreneurs) | Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments within the framework of one agreement concluded between these persons can be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash payments.Cash payments are made in an amount not exceeding the maximum amount of cash payments in the fulfillment of civil obligations provided for in an agreement concluded between participants in cash payments, and (or) arising from it and executed as in the period of validity of the contract and after its expiration. (clause 6 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U) | Cash payments in the Russian Federation between legal entities, as well as between a legal entity and a citizen carrying out business activities without forming a legal entity, between individual entrepreneurs related to their business activities, within one contract concluded between these persons may be made in an amount not exceeding 100 thousand rubles. (Clause 1 of Bank of Russia Directive No. 1843-U dated June 20, 2007) |
| 3. Restrictions on payments from the cash register of legal entities and individual entrepreneurs when making payments for certain transactions | Cash payments 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 individuals for transactions with securities, under real estate lease agreements, for the issuance (repayment) of loans (interest on loans), for the activities of organizing and conducting gambling are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account. (clause 4 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U) | Not installed |
Now let’s look in more detail at each change in the procedure for cash payments from June 1, 2014.
1. Purposes for which it is permitted to issue cash from the cash register
The issuance of cash for the personal needs of an individual entrepreneur is officially enshrined in the new Directive of the Central Bank of the Russian Federation No. 3073-U as one of the permissible purposes for spending cash received at the cash desk for goods, works, and services sold.
Let me remind you that the previously effective Directive No. 1843-U did not contain direct permission for the payment of funds from the cash register for the personal needs of an individual entrepreneur, however, a ban on such payments was also not established. In this regard, doubts arose about the legality of issuing cash for the personal needs of an individual entrepreneur. The new Directive of the Central Bank of the Russian Federation “On cash payments”, effective from 06/01/2014, eliminates these doubts and clearly allows individual entrepreneurs to issue cash for personal needs not related to business activities.
In addition, the new procedure for cash payments specifies payments from the cash register to employees: payments included in the wage fund and social payments, as well as the issuance of cash on account. Previously, in addition to wages, stipends and travel allowances, “other payments to employees” were indicated, which caused discrepancies.
2. Limit amount for cash payments
The maximum amount of cash payments between participants in cash payments (legal entities and individual entrepreneurs) has not changed and remains equal to 100 thousand rubles within the framework of one agreement. However, the Directive of the Central Bank of the Russian Federation, in force since June 1, 2014, clarifies that this restriction applies both during the validity period of the contract and at the end of the contract. For example, if the contract establishes a validity period, and at the end of the validity period the buyer (customer) has outstanding accounts payable, then the payment of this debt will also be subject to a limitation on the amount of cash payments.
! Note: Both the recipient and the payer of funds must comply with the established limit for cash payments. In this case, the limit applies to all payments within the framework of one agreement and does not matter:
! The limitation on the maximum amount of cash settlements is established in relation to settlements between participants in cash settlements who are legal entities and individual entrepreneurs. At the same time, in accordance with clause 5. Directive of the Central Bank of the Russian Federation No. 3073-U, cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments and individuals are carried out without limiting the amount.
That is, if an organization or individual entrepreneur has entered into an agreement with an individual, for example, for the rental of property, then the limitation on the maximum amount of cash settlements (100 thousand rubles) will not apply to payments under such an agreement.
3. Requirements for the procedure for payments from the cash desk for individual transactions.
Directive of the Central Bank of the Russian Federation No. 3073-U, which came into force on June 1, 2014, introduces a restriction on cash payments from the cash register. Certain types of settlements can be carried out exclusively at the expense of money received at the cash desk from the current account:
This restriction applies to settlements carried out both by legal entities and individual entrepreneurs, and with the participation of individuals. For example, under a real estate lease agreement with an individual, the tenant, who is an organization or individual entrepreneur, can pay rent in cash only if they are withdrawn from the current account.
According to 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 the implementation of cash settlements with other organizations in excess of the established amounts...” entails the imposition of an administrative fine:
for officials in the amount of 4,000 to 5,000 rubles;
for legal entities - from 40,000 to 50,000 rubles.
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1. Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments”
2. Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur”
3. Code of Administrative Offenses of the Russian Federation
Find out how to read the official texts of these documents in the section
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