There legislatively designated limit, which should be taken into account if payment is made in cash between the various organizations of various forms of ownership (JSC, LLC, RSA).This statement is justified for individual entrepreneurs.To sum up - it's all taxpayers, who are responsible to take the appropriate reporting (PFR, FSS declaration) to the tax authorities.
norms to be followed in order to avoid sanctions - laws governing cash payments between any entities.
First, a little history.According to the instructions of the Central Bank of the Russian Federation of the twentieth June 2007 under the number 1843-U, which regulates the amount of cash that can operate with the organization, as well as the expenditure of cash money, received in cash businesses, or SP, the maximum size of cash payments increased to one hundred thousand.This notice applies to all forms of business objects that are required to file tax statements (including individual entrepreneurs).Calculation of cash between the two companies must be carried out within the framework of the business.
Later, in a letter No. 190-T of the fourth in December 2007, the Central Bank of the Russian Federation issued a clarification of its position on this issue.This letter is a guide to the interpretation of a particular tax situation really possible, because it expresses the position of the financial authorities.
illustrate some situations and, according to them, the limits on cash payments between economic entities of the Russian Federation.
Explained one
If the contract is concluded between the organizations in the Federal Law of 27.07.2005 № 94, which regulates the placement of orders for the supply of goods and services for a variety of public sector enterprises, the Central Bank of Russia has made a clarification - the limit of one hundred thousand in thethen acts.It should be noted that the limit in this case is only valid for one contract.
Clarification two
If between the partner companies in one day will be a cash settlement for more than one contract, but the amount of each does not exceed one hundred thousand, it is not considered a violation.And always considered to be the full amount of the contract.For example, if the amount of the contract, five hundred thousand, cash transactions carried out under such an agreement can not, in principle, be a period of time there has not been stipulated.
Clarification three
limit does not apply in case of any insurance agent prize in cash the insurance company, if fully implemented reporting (the agent is acting on the basis of a contract of agency, uses the form of strict accountability (SSR), and acts on behalf of the organization).
Clarification four
official company, whatever legal form it may relate has no right to grant loans in cash from the cash register the organization, regardless of their source of revenue.
Clarification five
restriction on cash settlement applies when issuing staff salaries, travel, as well as the payment service staff of the officially issued them money.If employees during calculations act on behalf of the organization (by proxy) the ultimate limit of a hundred thousand rubles per contract still has to be respected.
Conclusion Despite the limitation of cash payments, according to the letter of the Central Bank of the Russian Federation № 190-T, this document is not a formal legal act.But it should be noted that the tax authorities in the assessment of the situation will be based precisely on this letter.And, as mentioned above, arbitration courts likely to take their direction.
