From this, in 2012, the relevant provisions amended the procedures and rules of cash transactions economic entities of the Russian Federation.Consider the pros and cons of some of the innovations.
Firstly, the new rules of cash transactions involve wider than before, the range of subjects entrepreneurship, which are obliged to be guided by them in their activities.Previously the rules of cash transactions were required to comply with enterprises, associations, organizations and institutions, but now they need to be guided in their business activities, all legal entities, including entities operating under the simplified scheme of taxation, as well as individual entrepreneurs.
Actually, entrepreneurs regulators on business for a long time tried to oblige to keep records of their activities in line with existing regulations.To what extent the new rules of cash transactions to satisfy their wishes.However, it must be admitted that in this respect, not all the nuances of the new rules have been carefully thought out their developers.It has generated a lot of questions, both from individual entrepreneurs themselves, and from the regulatory and supervisory institutions.So, the new document does not provide practical distinction entrepreneurs to those who use hired labor, and those employees in their work does not appeal.Naturally, this issue will require further clarification of the Central Bank of the Russian Federation.
In addition, the new rules as they relate to the activities of individual entrepreneurs, left open a number of other issues that also need practical advice and answers.For example:
- to the same extent whether the new rules are applicable to individual entrepreneurs operating without hired labor, and managers, who have the right to conduct cash transactions;
- how to deal with the proceeds received in excess of the limit, an individual entrepreneur that does not have a current account with any bank, namely:
- for what purpose, and how it is possible to take cash from the cash register;
- as an entrepreneur to pay salaries to himself.
clear that in the practical application of the new rules may occur, and a number of other issues that require clarifications.
But we must admit that the new rules introduced on 1 January, are a whole lot of positives.So, now the right to determine the limit of the cash balance cash in hand provided by the companies and entrepreneurs that determine its size, publishes its administrative document.The bank also may either reject it or approve it.At the same time, the bank is still entitled to exercise control over cash discipline.And this right bank is obliged to implement at least once in two years.
From this year have changed the rules of conducting cash book.Now, clearly defined persons who can fight it and sign the appropriate cash documents.This could be the cashier (cashier senior), some appropriate order manager or the chief executive (entrepreneur).Also provides a method for filling cash two documents: on paper or by using a computer.In the latter case, these documents need to be printed.The same applies to the cash book.
Note that even considered aspects of doing accounting records show that the new rules of cash transactions can be regarded as an attempt to bring them closer to the actual conditions in which today the business is conducted.Although, of course, until all vague and ambiguous.
