How to debit a product without a check
How to debit a product without a check
Practically in every organization there areexpenditure transactions, payment for which is not made by bank transfer (from the bank account of the company), but for cash. Often, such situations arise when a certain amount of money is given to the accountable person in order to buy them some small things, for example, kantsgoods.
Instructions
1
If these stationery were purchased for personalgoals and cash receipt would not be issued, the client would not have gone to the tax inspectorate to complain about such a violation on the part of the trading organization. But the situation is quite different for organizations, because they need to have a supporting document for each kopeck of expenses. It often happens that the goods purchased by the employee are not backed by mandatory documents, and then the tax inspections consider the money given to the employee as his income, which means that additional payments to the FSS and the Pension Fund should be added to this amount, as well as to pay personal income tax.
2
So, the law does not oblige to give out to the buyer both a cash and commodity check. You can fully confine yourself to a cashier's check, if it lists the purchased goods. But instead of cash voucher a trading organization may issue a commodity only if it is exempt from the use of cash registers. In this case, take the goods on a commodity check.
3
Pay attention to the presence of mandatory requisites of the payment document, which instead of cash voucher may issue an organization that applies UTII: Title of the document; document serial number, date of issue; the name of the organization (full name of the entrepreneur); INN of the seller (entrepreneur, organization); name and number of paid purchased goods (works performed, services rendered); the amount of payment in cash, in rubles; the title, surname and initials of the person who issued the document, and his personal signature.
4
However, what if the accountable employeetogether with the advance report, I gave only the invoice and the receipt cash order to the accounts department of the firm? Judicial practice has shown that in this case, if the goods were entered in, the tax inspectorate is not entitled to charge "payroll" taxes. Hence the conclusion is the absence voucher CCP in the presence of other supporting documents can not indicate the misuse of funds by accountable persons and their receipt of income.
