Sample write-off act for individual entrepreneurs. Order to write off strict reporting forms. For this purpose, wiring of the form is used

According to current legislation, all subjects entrepreneurial activity When making cash payments, you are required to use cash register equipment. However, the legislation allows individual entrepreneurs to do without it; in this case, strict reporting forms are used.

Ledger

Let us immediately note that all issues regarding the use, storage, accounting, destruction of strict reporting forms are regulated in detail in the “Regulations on the implementation of cash payments and (or) settlements using payment cards without the use”, approved by the Government of the Russian Federation.

According to this Regulation, an entrepreneur must keep a register of strict reporting forms (SSR), which records all such documents. To date unified form This book does not exist, so an entrepreneur can independently develop it to suit his needs.

However, it must be remembered that the BSO accounting book must be stitched and numbered, and also sealed and signed by the individual entrepreneur. At the same time, the entrepreneur must issue a local act, which approves the procedure for filling out the journal (book). The same order appoints a responsible person whose responsibilities include maintaining the journal, as well as all other activities in relation to the BSO.

Accounting

Let us note one more nuance with these documents. The legislation provides for accounting of strict reporting forms, in particular, a separate grouping is allocated for them in the chart of accounts, and individual entrepreneurs have the right in the amount of the amount spent on the purchase of BSO.

In this regard, it is extremely important to formulate a procedure for accounting for SSO, which must comply with current legislation.

In order to control the safety of documents, the entrepreneur is obliged to carry out periodic inventory, the results of which are combined into a BSO inventory act.

Storage of forms

Shelf life

The storage period for BSOs is regulated by law only in relation to copies of used forms, as well as their counterfoils. They must be stored for at least five years, but their destruction is allowed only after a month has passed from the date of the last inventory. There are no deadlines for unused forms, so they can be stored for any time.

Inventory of forms

An inventory of BSO is periodically carried out, which makes it possible to identify their shortage or violation of storage rules. The inventory is carried out by a commission, the composition of which is approved by the entrepreneur.

Also, the purpose of the inventory is to destroy strict reporting forms. This is a mandatory procedure upon expiration of the storage period, as well as in relation to damaged or damaged forms.

In this case, a write-off act for the BSO is drawn up.

Acts of acceptance and transfer

The issuance of all strict reporting forms is accompanied by the execution of special documents. But before the forms are received by officials, they must be accepted by the responsible person. Acceptance of forms from the printing house is also carried out by the commission, this fact is confirmed by the acceptance certificate.

The form of such an act is approved by Government Decree and is mandatory. The issuance of forms to employees is also subject to documentation, in which case a transfer report is drawn up.

Any act contains information about the form of forms received and issued, their quantity and is certified by the signatures of the persons receiving and issuing.

Acts of acceptance and transfer of BSO are stored along with their accounting log throughout the entire period of its use.

These acts are verified during an inventory.

The legislation allows you to draw up both a temporary act of acceptance of strict reporting forms, when employees receive them for a certain period of time, for example, one working day, and a quantitative act, when forms are issued in a certain quantity for an indefinite period.

Writing off forms

As noted above, write-off of BSO is possible after the expiration of their storage period. However, in addition to this, the legislation allows the destruction of BSO that has become unusable, as well as unused ones. It is necessary to take into account that a damaged BSO, for example, with an incorrect date or other details, must be stored with a log book and cannot be destroyed earlier than five years.

In addition, there is a certain procedure for writing off lost strict reporting forms. As a rule, this fact confirms inventory list BSO, which compares the accounting book data with the actual availability of forms from the responsible person.

To date, there is no legal liability for loss, however, the entrepreneur has the right to apply disciplinary measures to the guilty employee as provided for by labor legislation. The loss of strict reporting forms also requires the entrepreneur to produce new ones in a quantity equal to the number of missing ones.

It is especially worth noting that if the loss occurred as a result of illegal actions, for example, theft, then mandatory it is necessary to notify the investigative authorities about this.

Thus, the use of BSO frees individual entrepreneur from the obligation to use cash register equipment, but at the same time requires compliance with very strict requirements.

Therefore, every entrepreneur must clearly know how to account for, issue and write off strict reporting forms. To do this, it is worth studying the Regulations mentioned at the beginning of the article and forming your own accounting policy in the field of application of BSO.

Any entrepreneur should have a book of strict reporting forms, even if all payments are made by non-cash method.

After all, the vicissitudes of business are such that at any moment a situation may arise where it is necessary to use such documents. Moreover, the state register of BSO does not exist in Russia, which means that at any moment a certain form of document may appear that will have to be used when carrying out one or another type of activity. You should always be prepared for such surprises.

Using strict reporting forms: Video

One of the mandatory documents for legal entities and individual entrepreneurs is the BSO. This document is a strict reporting document.

However, it must be used in cases strictly established by the state. In this case, it is necessary to keep the BSO accounting log, as well as the strict reporting forms themselves, for a certain period of time.

After a certain period of time, it will be necessary to write off accordingly this document. This procedure has its own characteristics and nuances.

You should familiarize yourself with all of them in advance. This will avoid fines and other complications with legislation and regulatory authorities.

Required information

Today, almost all enterprises without exception are required to use cash registers - cash register mechanisms. These devices are used to generate special checks.

Moreover, both in the case of cash and non-cash payments. But in some cases, such documents can be replaced with special BSO - strict reporting forms.

Such documents also serve as confirmation of payment and are printed in advance at the printing house. Subsequently, all the necessary data is entered into them.

At the same time, there are certain standards for compilation and storage. They must be observed. It is important to remember the format of compiling the journal itself.

BSO can be used in the following cases:

It is important to remember that the use of such forms is inadmissible in the following cases:

for settlements between legal entities;

if goods are sold for cash.

There are certain rules for writing off strict reporting forms in a budgetary institution, as well as a commercial one.

The most important issues that will need to be considered in advance in order to avoid difficulties with regulatory authorities include:

basic definitions;

possible reasons;

legal framework.

Basic Definitions

There is a fairly extensive normative base regulating the use of forms of this type, as well as their write-off and disposal. But to correctly interpret all the information reflected in it, you need to understand the meaning of the terms.

To the most significant this moment include the following:

availability and non-cash payments;
fiscal mode/memory/data;
state register of cash registers;
payment terminal/ATM;
BSO accounting log;
write-off order, act.

The abbreviation KKM stands for cash register mechanism. This term means a large number of a variety of equipment. First of all, these are cash registers, ATMs, and payment terminals.

ATMs and payment terminals allow you to carry out all kinds of transactions to pay for services, goods, as well as purchase goods. Main feature is that there is no need for the presence of an operator.

Possible reasons

The procedure for writing off forms of this kind is carried out only if certain conditions established by law are met.

Write-off will need to be carried out in the following cases:

It is important to remember that there is a difference between the procedure for writing off and destroying forms. It is important to remember that write-off is also carried out if the client refuses the service/product when the document has already been completed.

In this case, under no circumstances should you simply throw away the document. It is required to submit the BSO in full (two copies) or the numbers of the spines. The series and numbers must match.

It is important to remember that there is a format established by law for both BSO and acts, orders for writing off strict reporting forms.

It is important to adhere to all rules reflected in current legislative regulations.

An example of an order to write off old-style BSO can be found on the Internet or at the tax office. Employees of this institution must provide the necessary advice.

Legal basis

The process of drawing up both strict reporting forms themselves and acts for their write-off is reflected in special legislative norms.

In addition to this law, it is also necessary to use the following NAPs:

The act of writing off forms that are damaged or have expired differs for commercial and municipal institutions.

For 2018, you must use the format:

In addition to legislative acts, there is also a fairly extensive list of various types of other auxiliary materials.

Read about strict reporting forms for individual entrepreneurs in 2018 here.

They will provide answers to most of your questions. If you do not have the necessary experience, you should turn to additional materials.

The procedure for writing off BSO in the budget

The procedure for writing off strict reporting forms involves many different nuances. Various types of document format violations are not allowed.

Controlling organizations represented by the Federal tax service and others pay the closest possible attention to delivery certificates and accounting logs.

The main questions that need to be disclosed before proceeding with the actual write-off of strict reporting documents:

documentation - filling out the act, forming orders, sample filling;
reflection by wiring.

Documenting

First of all, it is necessary to pay attention to documentation. This is especially important in the event of various questions arising from regulatory authorities.

For example, if any crime occurs, the prosecutor's office checks the BSO, if any, as well as special disposal acts.

Filling out the act

The type of act under consideration necessarily includes the following components:

serial number of the act;
name of the institution;
financially responsible person;
individual tax number;
account debit;
commission consisting of;
OKUD form;
special codes must be indicated on the right side (OKPO, KPP, account credit);
persons who are members of the special expert commission are designated;
indicate the order by which the appointment itself is carried out;
The period during which the write-off is carried out is indicated.

After all the designated elements, it will be necessary to draw up a special table. It lists all strict reporting documents that must be written off.

The table itself includes the following sections:

strict reporting form - number, series;
reason for write-off;
date of destruction.

After the table, signatures with a transcript will be required. The following signatures are required:

head of the enterprise;
other members of the commission (at least 3).

The date of formation of the document is indicated at the bottom of the act in question. It is important to remember that it should not be earlier than the storage period for the strict reporting form expires.

Formation of orders

Before including a document in a special act, it will be necessary to enter an order.

This document necessarily includes the following main sections:

3. The procedure for writing off and destroying strict reporting forms

3.1. Spines and covers (sheets pasted on the receipt book) of used receipt books and other bound forms that are not attached to cash reports are handed over to financially responsible persons at accounting service organization in a systematized form simultaneously with the presentation of Zaborno control sheets.

3.2. Copies of checks, receipts, counterfoils and other strict reporting documents confirming the amounts of cash received must be stored in the organization (entrepreneur) in packaged form for 15 days after the last inventory and verification of the product report. Commodity reports, accounting books, strict reporting forms and strict reporting documents attached to them are stored in the organization (entrepreneur) for at least five years.

Responsibility for storing the documents listed in this paragraph for established deadlines is borne by the head of the organization or other employees on the written instructions of the head of the organization.

After the expiration of the established storage period, used strict reporting forms, their copies, etc. are handed over under an act of write-off (destruction) to organizations for the procurement of secondary raw materials or are destroyed independently. For entrepreneurs, all of the above activities are carried out independently, and the responsibility lies with them.

3.3. Copies, spines, covers and other copies of used strict reporting forms are stored in a systematized form, packed in sealed bags, in the archive or warehouse of an organization that has an independent balance sheet. After the expiration of the 5-year storage period, but necessarily after the expiration of a month from the date of the last inventory and verification of the product report, copies, spines, covers and other copies of used forms are handed over as waste paper to recycling points or destroyed independently.

In the same manner, strict reporting forms that are incomplete or damaged during production, storage and forwarding are confiscated and destroyed.

3.4. Write-off of strict reporting forms withdrawn from circulation is carried out on the basis of an act drawn up by the commission, approved by the head of the organization. In this case, documents (acts) on destruction are attached to this act.

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Order on BSO

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LLC "P"
ORDER
__.__.20__ No. ____ city ______

About strict reporting forms

I ORDER:
1. The chief accountant, before ______________, prepare and submit a list of strict reporting forms used (applied) at the enterprise.
2. Create a permanent commission for the movement of strict reporting forms, consisting of:
chairman - Chief Accountant I.I. Ivanova;
secretary - ______________________________;
members of the commission:
____________________
____________________
______________________
3. Develop regulations on a permanent commission for the movement of strict reporting forms until ______________________.
(signature)
Familiarized:
In case no.

200_ № ________
G._________________

In order to ensure timely and high-quality accounting and control over strict reporting forms used in the activities of LLC “P”
I ORDER:
1. Approve the list of strict reporting forms used (applied) at the enterprise (Appendix 1 to the order).
2. Approve the list of employees responsible for recording, storing and issuing strict reporting forms used at the enterprise; places and storage order (Appendix 2 to the order).
3. Entrust control over the execution of the order to the chief accountant I. I. Ivanova.
4. Approve the regulations on the permanent commission for the movement of strict reporting forms (Appendix 3 to the order).
Director _____________________ S.S. Sidorov
(signature)
Familiarized:
In case no.

Annex 1
to the order dated __________ No. __

List of strict reporting forms

Appendix 2
to the order dated __________ No. _

List of employees responsible for recording, storing and issuing strict reporting forms used at the enterprise; places and order of their storage

No. Name of forms Responsible
for storage and accounting Place
and storage order
FULL NAME. job title

Order to write off BSO

A selection of the most important documents upon request Act on the write-off of strict reporting forms (regulatory acts, forms, articles, expert consultations and much more).

Regulatory acts. Act on writing off strict reporting forms

Document forms. Act on writing off strict reporting forms

Form: Act on the write-off of strict reporting forms (f. 0504816) (for a government institution) (filling sample)

Organization of accounting of strict reporting forms and organizational and administrative documentation

An integral part of working with strict reporting forms, which in essence can be equated to cash receipts, for business entities that decide not to use cash register equipment when providing services to the population, it is necessary to correctly prepare organizational and administrative documentation. You can’t just buy BSO and start using it without any formalities. The regulation on strict reporting forms, approved by Resolution No. 359 of 05/06/2008, imposes a number of requirements in accordance with which such documents must be handled. In order for the accounting of strict reporting forms to be clear and correct in terms of requirements current legislation, it is necessary to perform a number of organizational actions, drawing up appropriate orders regarding the posting of documents and the transfer of material responsible person and formalizing their arrival with an act of acceptance.

Features of BSO accounting

Based on the invoice and other accompanying documents, the receipt and posting of printed products is reflected in the accounting department. The costs of its acquisition are included in the costs that are taken into account when calculating the amount tax deduction. Simultaneously with the write-off, printed products are capitalized on an off-balance sheet account, after which they are transferred to the financially responsible person.

It is necessary to keep records for each item separately. The series and numbers of the forms are recorded in the BSO accounting book, properly executed, in chronological order (clause 13 of the Regulations). How to properly prepare and maintain a book can be found in more detail in the article “BSO Accounting Book.” Here we will only mention that it records any movements of numbered documents accepted under the transfer act. By the way, in this same article you will learn that when using BLANKSOMAT there is a real opportunity to maintain a book automatically or completely refuse to maintain it. The system can always generate reports based on specified parameters. At the request of regulatory authorities, it is necessary to provide inspectors with access to information (clause 12 of the Regulations). In addition, the site contains information on how to correctly draw up an order on strict reporting forms, appoint a commission, and conclude financial liability agreements with employees. Here you can print inventory sheets, samples of write-off and acceptance acts. Are given here and illustrative examples drawing up orders, and in addition, a lot of interesting and useful information, concerning the nuances of working with the population in the provision of services without the use of cash register equipment. Read more about this in the article “BSO: how to buy correctly.”

It is necessary to conclude a liability agreement with the employee who receives, issues, records and is responsible for the correct storage of BSO, and also accepts cash from the population (clause 14 of the Regulations). The powers of such an employee are secured by a corresponding order.

Before recording in accounting the receipt of printed products purchased from a printing house, a commission specially created on the basis of a separate order verifies the data specified in the accompanying documents with the actual availability (clause 15 of the Regulations). If any disagreements are identified, the commission draws up a report, which is signed by the head and members of the commission and sent to the supplier. During the reconciliation process, series and numbers are also checked. All this is done to eliminate omissions or duplicates. At the end of the commission’s work, an act of acceptance of strict reporting forms is drawn up and handed over to the financially responsible person. The verification and acceptance procedure takes place on the day the order is received from the printing house.

The order to create a commission can be issued once and reissued only if its composition changes, while making it universal, suitable for the procedure of acceptance and write-off with subsequent destruction at the same time.

This is the minimum set of organizational and administrative documentation required for business entities that use BSO when providing services to the population instead of using cash register equipment.

Some nuances of working with BSO

Accounting for strict reporting forms can be done in different ways. Much will depend on where you place an order for their production. With the typographic printing method, all of the above actions will be necessary. The exception is perhaps the situation where an individual entrepreneur works in the service sector without employees. In this case, the order for transferring them to yourself need not be issued on strict reporting forms. The order to appoint a financially responsible person also becomes a formality. But the BSO accounting book will have to be kept. In the absence of a commission, it will be quite natural that the entry on the receipt of documents and their registration will include an invoice, and not an act of acceptance of strict reporting forms, the presence of which in this situation is more of a formal nature, although, by and large, the act can be design.

In case of use automated system such a link as receiving forms from the printing house and transferring them to accountable persons is missing in the case when services are provided by several employees at the same time. Access to the press can be provided to the required number of employees with whom agreements on liability are concluded and, accordingly, orders are issued. All operations are recorded by the system, the BSO accounting book becomes unnecessary, and accordingly, data on their reception and movement is recorded on on paper you won't have to. This printing method is convenient for those who work on the road or have several service points or, alternatively, if various services are provided by several employees at the same time.

Without exception, all business entities working with strictly accountable business papers are faced with the need to carry out inventory and write-offs in the process of carrying out their activities. It is very important to take into account that the write-off procedure must be carried out within the time limits established by law, but not earlier than a month has passed since the last inventory. Before starting the inventory, the responsible employee gives a receipt, the meaning of which is that all the property entrusted to him has been presented for inspection and is intact and safe. Typically, such an inventory is carried out at the same time as the cash register audit.

Written-off documents are subject to destruction, which is recorded in an act drawn up by the commission. The act specifies the method of destruction business papers. They can be burned, shredded and handed over to appropriate organizations for destruction. You can learn more about all this from the article “Destruction and write-off of BSO.”

Let us remind you that in a broad sense, “strict” forms include not only those that are intended for issuing instead of cash register checks. There are other numbered documents; they are mainly used by public sector institutions. Organizational and administrative documentation of public sector employees has its own specifics. In some cases, more stringent requirements for documentation are put forward regarding reception, issuance, destruction and other issues. You can learn more about this from the article “Accounting for strict reporting forms in public sector organizations.”

Why do you need an act of writing off strict reporting forms?

One of the most common mistakes, according to tax authorities, non-drafting of documents by organizations on SSO accounting. This article will help enterprises and individual entrepreneurs determine the types and procedure for drawing up such documents.

In the process of using special forms by organizations and individual entrepreneurs confirming receipt of payment for services performed, they use different kinds acts. They can be classified as follows. If discrepancies are identified between the received forms and the declared quantity and special numbering in the accompanying documents, BSO acceptance certificates are drawn up. One copy must be returned to the supplier to resolve any non-compliance issues. If facts of shortage as a result of damage or theft are identified, reports are drawn up to verify the availability of forms. The act of writing off strict reporting forms is the basis for writing off damaged and used forms from the accounts of financially responsible employees of the enterprise. They must be stored together with a second copy or counterfoils of used forms for at least 5 years. The storage periods and procedures are established by Government Decree No. 359 of 05/06/2008. When preparing the destruction procedure, upon completion mandatory period storage, an act of destruction of the BSO is drawn up.

The software of the online resource BLANKSOMAT will help organizations and individual entrepreneurs in maintaining accounting BSO of all types necessary documents. All types of acts are primary documents on the basis of which analytical accounting of BSO is maintained in accounting by numbers, storage locations and materially responsible employees. For example, the arrival of BSO in accounting will be reflected in the debit of off-balance sheet account 006 according to the invoice data. The act of writing off used and damaged forms is the basis for posting credit to account 006 and writing off forms from the MOL sub-account. For prompt and reliable reflection of accounting data, it is recommended that acts on write-off of used forms be completed at the end of the reporting month. The listed documents are drawn up in any form, which is approved by the order of the enterprise on the Accounting Policy.

To draw up acts on BSO, you can involve a permanent inventory commission, determined by the same order. The main part indicates the name of the document, its quantity, corresponding numbers and series of forms. The act must be signed by the financially responsible person, members of the commission and the head of the organization.

On the provision of information on the use of document forms state standard about education in / academic year

education authorities

The Ministry of Education and Science of the Republic of Dagestan reminds about the deadlines for submitting and the form for compiling information on the use of state document forms on education in / academic year.

Educational organizations submit information on the use of state-issued educational document forms to municipal education authorities before October 1.

Educational authorities submit this information to the Ministry of Education and Science of the Republic of Dagestan no later than November 30 (as of October 1).

Information on the use of state document forms on education is compiled for each level of general education and for each type of document separately according to the attached form and is submitted to the Ministry of Education and Science of the Republic of Dagestan on paper and electronic media in Excel 97-2003 format.

According to clause 9 of the Procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates, approved by order of the Ministry of Education and Science of Russia dated 14.02. No. 115, certificate forms and applications filled out with errors or having various defects introduced during filling out are considered damaged when filled out and must be replaced. Forms damaged during completion are destroyed in accordance with the established procedure. The destruction of damaged forms is carried out by an act on the write-off of strict reporting forms, approved by order of the Ministry of Finance Russian Federation from 15.12. city No. 173n. (OKUD - 0504816) (attached).

General education organizations submit damaged certificates, applications and hard covers to them to municipal education authorities, where these forms are written off and destroyed by the act of writing off strict reporting forms by decision of a commission chaired by the head. The commission draws up the act in two copies. The numbers of damaged certificate titles are cut out and pasted onto a separate sheet of paper, which is attached to the first copy of the act. The first copy of the act with an appendix is submitted to the Ministry of Education and Science of the Republic of Dagestan, the second copy remains with the municipal education authority. Hard covers from damaged certificate forms are submitted to the Ministry of Education and Science of the Republic of Dagestan along with the report.

By September 1, general education organizations return the remainder of blank certificate forms, applications and hard covers to the municipal education authorities. Completed certificates not received by graduates in the year of graduation from a general education organization are stored in the organization under the personal control and responsibility of the head until they are requested.

An inventory of certificate forms issued as duplicates is also attached to the report. The inventory indicates the series, numbers and year of issue of the lost certificate forms, the numbers and number of certificate forms and attachments to them, issued as duplicates (a sample is attached). In cases of loss, theft or damage to forms due to various emergency and man-made situations, municipal education authorities must immediately report in writing to the Ministry of Education and Science of the Republic of Dagestan and attach to the letter an act on the write-off of strict reporting forms (OKUD - 0504816).

The procedure for writing off BSO

1. Is it correct to write off strict reporting forms (hereinafter referred to as SSR) of the old model (certificates of basic general education, diplomas of secondary vocational education, diplomas of primary vocational education) by drawing up an act for write-off, attaching cut-out numbers pasted on separate sheets of paper, registering this write-off procedure in the accounting policy of the institution (is it an error if we have already done so), or is it enough to prove the destruction of the BSO act on write-offs without attaching the cut-out numbers of the above-mentioned forms?

Order of the Ministry of Education and Science of Russia dated February 28. No. 224 On approval of the Procedure for issuing state-issued documents on basic general and secondary (complete) general education, filling out, storing and recording the relevant document forms (there is a link to it in the Journal Article) became invalid on March 18.

From 18.03. The Order of the Ministry of Education and Science of Russia dated February 14 came into force. No. 115 On approval of the Procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates, in which the procedure for writing off certificates is not specified.

Therefore, it would be correct to write off certificates in accordance with Procedure No. 115.

You can write off certificates in the following order:

The commission draws up the act in two copies.

The act indicates the quantity (in numbers and words) and numbers of certificate forms and applications to be destroyed (a sample is attached).

The numbers of damaged certificate titles are cut out and pasted onto a separate sheet of paper, which is attached to the first copy of the act (a sample is attached).

The first copy of the act with annex is submitted to the education department, the second copy remains in the educational institution.

Sample act on writing off damaged certificates:

for writing off forms of educational documents

A commission consisting of: chairman, full name, director of MBOU Secondary School No. 00, members of the commission: full name, position, full name, position, drew up this act on the destruction of educational document forms that were damaged when filled out.

1. Certificates of basic general education 4 (four) pieces:

66 BV 0061913 addressed to…. 66 BV 0029822, 66 BV 0032242, 66 BV 0032243. (indicate the reason for damage)

2. Certificates of secondary (complete) general education without honors 2 (two) pieces: 66 AB No. 7094064 in the name of ..., 66 AB No. 8155082 (indicate the reason for damage).

3. Supplement to the certificate of secondary (complete) general education 4 (four) pieces (indicate the reason for damage).

Appendix: Numbers of damaged certificate titles per 1 sheet. in 1 copy.

The act of writing off strict reporting forms is a document mandatory for use by organizations when carrying out the procedure for destroying BSO with an expired shelf life. You will learn how to compose it correctly from this article.

What legal acts regulate the procedure for writing off strict reporting forms?

The main source of law regulating the procedure for writing off BSO is Government Decree No. 359 dated May 6, 2008. Its jurisdiction extends to all Russian organizations. Working with BSO in government and municipal institutions must be carried out in accordance with the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n. But for both organizations, it is expected to draw up acts on the write-off of strict reporting forms.

You can see whether you can use BSO or whether you need to use a cash register in the articles:

“Strict reporting form instead of a cash receipt (nuances)” ;
“Is a cash register needed under the simplified tax system in 2019?” ;

It may be noted that Resolution No. 359, as well as other sources of law at the federal level, does not contain provisions regulating what the structure of the relevant acts should be. In turn, Order No. 52n of the Ministry of Finance instructs state and municipal structures to use an act for writing off strict reporting forms of a specific form corresponding to number 0504816 according to OKUD.

Russian organizations not related to budget system Russian Federation, when solving problems of writing off BSO forms, they prefer:

formulate the acts in question, determining their structure independently (since this is not prohibited by law);
use the form, which is mandatory for government and budgetary institutions by virtue of the provisions of order No. 52n.

Regardless of the methodology for forming the act of destruction of BSO, the organization, when carrying out the corresponding procedure, must follow a number of provisions of Resolution No. 359. Let us consider them in more detail.

The procedure for destroying strict reporting forms in accordance with Resolution No. 359

In accordance with paragraph 19 of Resolution No. 359, organizations are required to store copies of the SSR or the counterfoils of forms (tear-off parts of the SSR that the service provider retains) in a systematic form for 5 years or more. After the specified period has passed, as well as after the expiration of a month from the date of the last inventory, copies of the BSO or the counterfoils of the forms must be destroyed. The basis for this procedure should be, as we noted above, an act drawn up by a commission, which is formed by the head of the company or individual entrepreneur. A similar procedure has been established for the destruction of incomplete or damaged BSO.

Do I need to immediately write off damaged strict reporting forms?

In accordance with paragraph 10 of Resolution No. 359, BSO must be filled out clearly and legibly. The forms should not contain any corrections. If they are present in the document or the BSO is filled out incorrectly, the form must be crossed out and removed from further document flow. However, it cannot be destroyed, contrary to popular belief.

The damaged BSO must be attached to the appropriate accounting book (which can be compiled in a form corresponding to number 0504045 according to OKUD). After 5 years of storage, damaged forms must be destroyed in the manner prescribed by Resolution No. 359.

As we noted above, many Russian organizations, although this is not required by law, prefer to draw up acts of destruction of BSO based on form 0504816 according to OKUD. You can download a sample for the act of writing off strict reporting forms on our website.

Algorithm for drawing up an act of writing off strict reporting forms according to form 0504816

In the upper right corner of the form there should be the word “I approve”, in the line below in the middle we write: “Head of the institution”, opposite we leave space for the signature and its decoding.

The next line should indicate the date of approval of the document. This data is located on the right.

A line below, in the middle of the page, should contain the phrase “ACT on writing off strict reporting forms”, opposite it there should be a place to put the number of the corresponding document.

In a line below, also in the middle, you should put the date of drawing up the act, write the word “Institution” below, and leave space to the right of it to indicate the name of the organization. In the line below - enter the phrase “Financially Responsible Person”, on the right - a place to indicate his position, surname and initials.

To the right of the above two lines, you can insert a plate of 5 lines. In the first - enter the word CODES, in the second - indicate the code of the form used as a basis, according to OKUD - 0504816. The following lines can record the date, as well as the organization's OKPO.

OKPO codes are also often used in many other reporting documents, for example in Form 2 balance sheet, about filling out which you can learn from the article “Filling out Form 2 of the balance sheet (sample)” .

In the line below you need to insert 2 table cells located at some distance from each other. The first will record the debit of the account, the second - the credit (the cells must be signed accordingly).

On the next line you need to enter the phrase “Commission” and leave space on the right to indicate the positions, surnames and initials of the organization’s employees included in this commission.

In the line below you can enter the phrase “Assigned by order from”, on the right indicate the place to indicate the date and number of the corresponding order, then enter the phrase “drew up this act that for the period from”, on the right - indicate the place to indicate the beginning period, then enter the preposition “by” and leave space to indicate the end of the period. The phrase “subject to write-off” should be inserted below.

The most important part of the act is the table

On the next line you need to place a table consisting of 4 columns. The first 2 rows in columns 3 and 4 should be combined. The first 2 columns at row 1 level also need to be merged.

In the first two combined columns, located at line 1 level, you should enter the phrase “Strict reporting form”. In column 1 at the level of line 2 we write the word “Number”, in the 2nd - “Series”. In column 3, at the level of combined lines 1 and 2, the phrase “Reason for write-off” should be entered. In line 1 of column 4 there should be the phrase “Date of destruction (burning).” Columns 1, 2, 3 and 4 at the level of line 3 of the table are filled with numbers 1, 2, 3 and 4, respectively.

In the table you need to create the required number of cells located below line 3. Throughout the table, the text should be centered.

On the next line of the document after the table, you should enter the phrase “Chairman of the Commission”, to the right of it, record a place for the position, signature, and transcript.

In the line below you need to enter “Members of the Commission”, and leave space on the right to indicate the position of each member, signature and its decoding. It is necessary to copy the section of the form located to the right of the phrase “Members of the Commission” several times on the lines below, depending on the number of members of the Commission.

On the very last line of the form, you should designate a place to indicate the date the document was compiled - this can be on the left side of the page.

Non-governmental organizations that draw up acts of destruction of strict reporting forms on their own have the right to deviate from the option we have considered. However, the general algorithm for compiling this document must correspond to the sample we have considered.

Results

The procedure for writing off strict reporting forms is not difficult, but you need to remember that the form of the act on the basis of which it is supposed to write off the BSO must be approved in the accounting policy of the organization or individual entrepreneur. The exception is public sector organizations. They are required to use the form established by Order No. 52n of the Ministry of Finance of Russia.

An integral part of working with strict reporting forms, which in its own way. Simultaneously with the write-off, a capitalization is carried out on how to correctly draw up an order on strict reporting forms. By order of the head legal entity(in agreement with the chief accountant) When writing off used strict reporting forms p. To streamline the storage and write-off of strict reporting forms, the research institute receiving strict reporting document forms is by order of the rector. To go to MS Excel, click the Act on the write-off of strict reporting forms button. Approved by order of the Ministry of Finance of Russia dated March 30, 2015 N 52n. Among the strict reporting forms, which come with strict reporting forms in form No. SZ-3, approved by order.

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2008 imposes a number of requirements in accordance with which it is necessary to handle such documents. In order for the accounting of strict reporting forms to be clear and correct from the point of view of the requirements of the current legislation, it is necessary to perform a number of organizational actions, drawing up appropriate orders regarding the receipt of documents and transfer to the financially responsible person and documenting their receipt with an act of acceptance. Features of BSO accounting. Based on the invoice and other accompanying documents, the receipt and posting of printed products is reflected in the accounting department. The costs of its acquisition are included in the costs that are taken into account when calculating the amount of the tax deduction.

To streamline the storage and write-off of strict reporting forms, and sealed by the responsible person, by order of the director. Decisions on the write-off of property assigned to Tyumen Oil and Gas University (hereinafter on the preparation and adoption of decisions on the write-off of strict reporting forms.

Simultaneously with the write-off, printed products are capitalized on an off-balance sheet account, after which they are transferred to the financially responsible person. It is necessary to keep records for each item separately. The series and numbers of the forms are recorded in the BSO accounting book, properly executed, in chronological order (clause 13 of the Regulations). How to properly prepare and maintain a book can be found in more detail in the article “BSO Accounting Book.” Here we will only mention that it records any movements of numbered documents accepted under the transfer act. By the way, in this same article you will learn that when using BLANKSOMAT there is a real opportunity to maintain a book automatically or completely refuse to maintain it.

Regulatory acts: Act on writing off strict reporting forms. Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of primary forms. And the write-off of strict reporting forms of the Ministry of Health. Recognize the order of the Ministry of Health as invalid.

To streamline the storage and write-off of strict reporting forms, and sealed by the responsible person, by order of the director.

The system can always generate reports based on specified parameters. At the request of regulatory authorities, it is necessary to provide inspectors with access to information (clause 12 of the Regulations).

In addition, the site contains information on how to correctly draw up an order on strict reporting forms, appoint a commission, and conclude financial liability agreements with employees. Here you can print inventory sheets, samples of write-off and acceptance acts. Illustrative examples of drawing up orders are also given here, and in addition, a lot of interesting and useful information is presented in an accessible form regarding the nuances of working with the population in the provision of services without the use of cash register equipment. Read more about this in the article “BSO: how to buy correctly.” It is necessary to conclude a liability agreement with the employee who receives, issues, records and is responsible for the correct storage of BSO, and also accepts cash from the population (clause 14 of the Regulations).

The powers of such an employee are secured by a corresponding order. Before recording in accounting the receipt of printed products purchased from a printing house, a commission specially created on the basis of a separate order verifies the data specified in the accompanying documents with the actual availability (clause 15 of the Regulations). If any disagreements are identified, the commission draws up a report, which is signed by the head and members of the commission and sent to the supplier. During the reconciliation process, series and numbers are also checked.

All this is done to eliminate omissions or duplicates. At the end of the commission’s work, an act of acceptance of strict reporting forms is drawn up and handed over to the financially responsible person. The verification and acceptance procedure takes place on the day the order is received from the printing house. The order to create a commission can be issued once and reissued only if its composition changes, while making it universal, suitable for the procedure of acceptance and write-off with subsequent destruction at the same time. This is the minimum set of organizational and administrative documentation required for business entities that use BSO when providing services to the population instead of using cash register equipment.

Some nuances of working with BSO. Accounting for strict reporting forms can be done in different ways. Much will depend on where you place an order for their production. With the typographic printing method, all of the above actions will be necessary. The exception is perhaps the situation where an individual entrepreneur works in the service sector without employees. In this case, the order for transferring them to yourself need not be issued on strict reporting forms.

The order to appoint a financially responsible person also becomes a formality. But the BSO accounting book will have to be kept. In the absence of a commission, it will be quite natural that the entry on the receipt of documents and their registration will include an invoice, and not an act of acceptance of strict reporting forms, the presence of which in this situation is more of a formal nature, although, by and large, the act can be design. In the case of using an automated system, such a link as receiving forms from the printing house and transferring them to accountable persons is missing in the case when services are provided by several employees at the same time. Access to the press can be provided to the required number of employees with whom agreements on liability are concluded and, accordingly, orders are issued. All transactions are recorded by the system, the BSO accounting book becomes unnecessary, and accordingly, data on their receipt and movement will not have to be recorded on paper. This printing method is convenient for those who work on the road or have several service points or, alternatively, if various services are provided by several employees at the same time.

Before starting the inventory, the responsible employee gives a receipt, the meaning of which is that all the property entrusted to him has been presented for inspection and is intact and safe. Typically, such an inventory is carried out at the same time as the cash register audit. Written-off documents are subject to destruction, which is recorded in an act drawn up by the commission.

The act specifies the method of destruction of business papers. They can be burned, shredded and handed over to appropriate organizations for destruction. You can learn more about all this from the article “Destruction and write-off of BSO.” Let us remind you that in a broad sense, “strict” forms include not only those that are intended for issuing instead of cash register checks. There are other numbered documents; they are mainly used by public sector institutions. Organizational and administrative documentation of public sector employees has its own specifics.

In some cases, more stringent requirements for documentation are put forward regarding reception, issuance, destruction and other issues. You can learn more about this from the article “Accounting for strict reporting forms in public sector organizations.” D0%91%D0%B5%D1%81%D0%BF%D0%BB%D0%B0%D1%82%D0%BD%D0%B0%D1%8F%20%D0%BA%D0%BE% D0%BD%D1%81%D1%83%D0%BB%D1%8C%D1%82%D0%B0%D1%86%D0%B8%D1%8F. png" /%.

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Act on writing off strict reporting forms (sample)

Form of act for writing off strict reporting forms

The current requirements of domestic rule-making acts allow the use of BSO forms by local enterprises and entrepreneurs. These forms can be used by business entities in strictly defined cases and with strict compliance mandatory requirements on their receipt and expenditure. One of the elements of accounting procedures is the preparation of an act for writing off strict reporting forms. A sample of the named document is available for review in the text below.

Using BSO instead of cash receipts

In accordance with standards Federal Law No. 54-FZ dated May 22, 2003, which regulates the procedure for processing cash payments with the population, business entities until July 1, 2018 have the right to refuse to use cash register checks, replacing them with BSO. At the same time, receipt and write-off of strict reporting forms must be carried out in accordance with the procedures established by domestic acts of rule-making.

It is important to note that enterprises or individual entrepreneurs have the right to use BSO only in the case of carrying out the activities listed in Art. 2 of Law No. 54-FZ, including:

provision of household services to the population;
retail sale of periodicals, ice cream, draft drinks, valuable papers and transport tickets;
release of goods at markets and fairs.

Write-off of BSO

The Government, by Resolution No. 359 dated 06.05.2008, introduced the Regulations on the implementation of cash payments and (or) payments using payment cards without the use of cash register equipment, which provided for two possible methods for producing BSO:

typographically on paper;
using specialized systems.

It is important to note that in the case of producing forms on paper, some features are provided:

upon receipt of BSO;
to write off damaged strict reporting forms.

The posting of documents is carried out by the responsible employee, as well as by members of a special commission created by order of the head, and is reflected in the BSO accounting journal.

For cases of writing off forms, there is also separate procedure, providing some features of its design.

The government, in the Regulations on Cash Payments, indicated the possibility of destroying damaged or incomplete BSO forms.

At the same time, a prerequisite for the proper write-off of strict reporting forms is their storage for at least 5 years, as well as:

participation in the procedure for destroying the BSO members of the commission;
drawing up an act on the write-off of damaged strict reporting forms.

It is important to note that the domestic rule-making system does not provide for any special requirements when drawing up the described act on the write-off of BSO by commercial organizations.

But the Ministry of Finance of the Russian Federation, by Order No. 52n dated March 30, 2015, introduced into circulation the Act on the write-off of strict reporting forms, which is mandatory for public sector enterprises.

Download the official form of the act for writing off strict reporting forms

It should be especially emphasized that the requirements of domestic legislative acts do not contain a ban on the use of the above official form commercial companies or entrepreneurs.

Each subject of economic relations has the right to resort to assistance approved by the Ministry of Finance document or approve your form participating in the procedure for writing off strict reporting forms.

An indispensable condition for the correct execution of the described act is the presence in it of the required information:

about the name of the enterprise and its details (organizational form, address, Taxpayer Identification Number, telephone numbers, management);
an indication of the financially responsible employee, members of the commission and details of the relevant order;
list of strict reporting forms subject to destruction;
signatures of all persons participating in the described procedure;
date of manufacture of the form.

As a conclusion, it is important to note that compliance with the above requirements is an indispensable condition for recognizing the document destruction procedure as proper.

In order to facilitate the process of filling out the described form, you can see a sample act for writing off strict reporting forms using the link below.

Download a sample of filling out an act for writing off strict reporting forms

Act of writing off strict reporting forms

The act of writing off strict reporting forms, a sample and form of which are available for download below, is an important document for many organizations. It confirms the fact of the destruction of the BSO.

A strict reporting form is a paper that confirms the fact of receipt Money from citizens. Payment goes to a legal entity or individual entrepreneur for the services provided. It is strictly prohibited to formalize transactions between BSO legal entities.

The legislative framework

The writing off of strict reporting forms is regulated by law by Government Decree No. 359 of May 6, 2008. It describes all the nuances of the procedure. Also, recommendations for working with BSO are described in Order of the Ministry of Finance No. 52N dated March 30, 2015. These are the two main documents and should be referred to when you have questions about the topic.

The rules require that acts of this kind be kept for 5 years (or rather, their roots). Even if a mistake was made when filling out the BSO, it cannot be destroyed immediately. Once a document has been completed, it should automatically be stored until written off.

Is this form required?

Municipal and government agencies For these purposes, form 0504816 according to OKUD is successfully used. For them, it is approved by law and recorded as the only possible one. With commercial organizations, the procedure may be softer. The company has the right to develop and reserve the right to use one or another form to fill out the act of writing off strict reporting forms. But for this you need to include it in the accounting policy and develop an order.

Thus, the prospect of independent formation is rarely considered. Most often, the usual form 0504816, which is accepted with a bang by inspection authorities, is downloaded. It has gained a foothold in business circles. In addition, it is convenient and has columns for placing all the necessary data.

Important Terms

Marks and corrections are not allowed in the documentation provided.

Another significant nuance: to fill out the act, you need to convene a commission by a separate order.

The latter elects a chairman from among its members. It is these people who will be responsible if the situation with strict reporting forms gets out of control. They sign the document as a sign of confirmation of the fact of the final write-off of the BSO.

Document elements

The act of writing off strict reporting forms is quite simple. At the beginning there is:

Link to legislative act, which prescribes its use. It is contained only in those forms that are not formed by organizations independently. The slightest discrepancy with the standard form - and the organization does not have the right to publish a link to the law in the upper right corner.
Visa of the head of the institution. It includes: signature, transcript of the signature, position of the boss, seal of the organization (if any).
The name of the document with the number assigned to it. It is this number, together with the date of signing the act, that is its identification mark when entered in subsequent registration documents.
Mini table with codes. There are located: the OKUD code (it is already entered in the attached form), the date of signing the act, the OKPO code.
Name of the organization. If necessary - name structural unit. This point is especially relevant when writing off strict reporting forms when conducting an inventory within one division of the company.
Full name of the financially responsible person, his position.
Accounting information: credits and debits of the account to which the act is posted. This information is filled in after the act of writing off strict reporting forms is received by the accounting department.
Listing the composition of the commission. It includes the full name of the chairman (separately) and members of the commission indicating their positions.

The main part of the act of writing off strict reporting forms is a table listing documents suitable for destruction. The convenience of a table lies in the abundance of data that can be placed in it. Although the table given in the form requires the following to be indicated in each line:

Numbers and series of the form to be written off.
Reasons for write-off.
Dates of document destruction.

The duration of the table is determined only by specific conditions, in particular, the number of SSBs, the difficulty of making a decision on their write-off, etc.

The final part of the document, which can be located either on the same page or at a considerable distance from the beginning (depending on the size of the attached table), is the signature of the commission headed by the chairman. Each signature requires decryption. The positions of everyone who signs their “autographs” are also indicated here.

Under what conditions are BSO subject to destruction?

The organization has the right to destroy any of the strict reporting forms only if its five-year storage period has expired. In addition to this, the organization should not conduct an inventory.

According to existing legislation, writing off strict reporting forms is only possible if the inventory was carried out more than a month ago. However, it is precisely the fact of conducting an inventory in practice that serves as the starting point for writing off the stubs of strict reporting forms that have expired.

If the form is damaged

A damaged form, contrary to popular belief, cannot be destroyed immediately. By law, it is stored in the same way as the spines of existing BSOs, for 5 years. It is also recorded in the organization's books. This is necessary to maintain chronological order, create and maintain a system in the document flow of strict reporting forms.

Thus, this action is enshrined in law for a reason. Any randomly taken strict reporting form from registration documents no older than 5 years must be available for study.

The head of the organization is responsible for filling out the act of writing off strict reporting forms. However, in most cases, he delegates these responsibilities to his employees. This could be a personnel officer, accountant or any other employee. The main thing is that this functionality is included in employment contract employee.

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Order on Write-off of Strict Reporting Forms

Regulatory acts: Act on writing off strict reporting forms. Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of primary forms. To streamline the storage and write-off of strict reporting forms, and sealed by the responsible person, by order of the director. Decisions on the write-off of property assigned to Tyumen Oil and Gas University (hereinafter on the preparation and adoption of decisions on the write-off of strict reporting forms.

Among the strict reporting forms, which come with strict reporting forms in form No. SZ-3, approved by order.

Let's check strict reporting forms: violations identified during audits. Of course, accounting for strict reporting forms (hereinafter referred to as SSR) is very complicated and requires a lot of time and effort. But since this area is under the special control of inspection authorities, accounting must be carried out carefully, in compliance with all legal norms. As a rule, the use of BSO is associated with the movement of cash or inventory and affects financial indicators organization and, of course, the correctness of tax calculations. Once completed, the BSO acquires the force of a primary accounting document.

Of course, the accounting of strict reporting forms (hereinafter referred to as SSR) is very The composition of strict reporting forms subject to registration is determined by the order of writing off the used strict reporting forms from the material. By order of the head of the legal entity (in agreement with the chief accountant) When writing off used strict reporting forms p. An integral part of working with strict reporting forms, which in its own way. Simultaneously with the write-off, a capitalization is carried out on how to correctly draw up an order on strict reporting forms.

Article 9 of the Law of the Republic of Belarus dated October 18, 1994 No. 3321-XII “On Accounting and Reporting” places responsibility for the timely and high-quality execution of primary accounting documents on the persons who compiled and signed these documents. Let us remind you that a violation by an individual entrepreneur or official the established procedure for maintaining accounting (accounting for business activities) and reporting entails a fine in the amount of 4 to 20 basic units (part one of Art.

Of course, the accounting of strict reporting forms (hereinafter referred to as SSR) is very The composition of strict reporting forms subject to registration is determined by the order of writing off the used strict reporting forms from the material.

04. 2003 No. 194-Z, hereinafter referred to as the Administrative Code). Destruction accounting documents(documents of business activity) and other documents necessary for the calculation and payment of taxes, before the expiration of the established periods for their storage, or their concealment, or other violation of the rules for their storage, entails a fine in the amount of 10 to 35 basic units (part two of Art.

12. 1 Code of Administrative Offenses). The main documents regulating the procedure for accounting for BSO are the Regulations on the procedure for using strict reporting forms, approved by Decree of the Ministry of Finance of the Republic of Belarus dated February 21, 2002 No. 21 (hereinafter referred to as Regulation No. 21), and the Instructions on the procedure for development, production, accounting, storage, implementation and destruction of forms of primary accounting documents registered in State Register strict reporting forms, approved by the resolution of the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes of the Republic of Belarus and the Ministry of Communications of the Republic of Belarus dated April 16.

2002 No. 61/47/7. Typical violations related to SSR accounting and identified during inspections of organizations are the following:. 1) the absence of an order that establishes a list of documents related to strict reporting forms, the place, procedure for their storage and use. According to clause 7 of Regulation No. 21, the list of documents related to strict reporting forms, the place, procedure for their storage and use are established by order of the head of the legal entity. The composition of strict reporting forms subject to registration is determined by order of the Ministry of Finance of the Republic of Belarus dated April 24.

2002 No. 501 “On registration of strict reporting forms in the State Register of strict reporting forms”;. 2) the persons responsible for maintaining records and storing strict reporting forms are not approved by order of the manager.

According to clause 8 of Regulation No. 21, by order of the head of the legal entity (in agreement with the chief accountant), a list of responsible persons entrusted with keeping records and storing strict reporting forms is approved; 3) when transferring strict reporting forms to financially responsible persons in the organization, invoices are not drawn up. In accordance with paragraph.

10 of Regulation No. 21, strict reporting forms are issued for reporting to financially responsible persons using invoices on strict reporting forms with the permission of the head and chief accountant of the legal entity, indicating their series and numbers;. 4) acts for writing off used strict reporting forms have not been drawn up. In accordance with clause 11 of Regulation No. 21, when writing off used strict reporting forms, an act on writing off used strict reporting forms is drawn up from financially responsible persons; 5) reference cards are not maintained on issued and used strict reporting forms. According to clause 14 of Regulation No. 21, for each financially responsible person working with strict reporting forms, a reference card is kept in the accounting department of a legal entity (individual entrepreneur);

6) there is no documentary evidence of the inventory of strict reporting forms. According to clause 15 of Regulation No. 21, an inventory of unused strict reporting forms is carried out in the places where they are stored monthly;. 7) accounting of forms in account 006 “Strict reporting forms” is partially organized. When strict reporting forms are actually issued to the financially responsible person, the cost of the forms is not written off as part of the cost price. In accordance with the law, purchased strict reporting forms, when received from suppliers, are reflected in accounting as a debit to account 10 “Materials” in the amount of costs incurred for their acquisition and as a debit to off-balance sheet account 006 “Strict reporting forms”, on which strict reporting forms are reflected according to each type and places of their storage at nominal value or in conditional valuation. At the same time, an entry is made to record the receipt of strict reporting forms in the receipt and expenditure book.

According to clause 13 of Regulation No. 21, as strict reporting forms are issued, their cost is written off as the cost of products (works, services):.

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sotrudnichestvo

Order on Strict Reporting Forms

Order of the Ministry of Culture of the Russian Federation dated December 17, 2008 N 257 “On approval of strict reporting forms” (Registered with the Ministry of Justice of the Russian Federation on February 13, 2009 N 13322). To streamline the storage and write-off of strict reporting forms, the research institute receiving strict reporting document forms is by order of the rector. BYUB-2011 Order of the Ministry of Health of the Republic of Belarus dated March 31, 2009 N 109-A On strict reporting forms.

1) the absence of an order that establishes a list of documents related to strict reporting forms, the place, procedure for their storage, etc. ORDER: In order to implement the Regulations on cash transactions, approve the form of strict reporting forms in accordance with the form. Strict reporting forms (or simply BSO) are used when carrying out Type of activity, BSO Form, Approval Order.

We will check strict reporting forms: violations identified during audits. Of course, accounting for strict reporting forms (hereinafter referred to as SSR) is very complicated and requires a lot of time and effort. But since this area is under the special control of inspection authorities, accounting must be carried out carefully, in compliance with all legal norms.

As a rule, the use of BSO is associated with the movement of cash or inventory and affects the financial performance of the organization and, naturally, the correctness of tax calculations. Once completed, the BSO acquires the force of a primary accounting document. Article 9 of the Law of the Republic of Belarus dated 18.

10. 1994 No. 3321-XII “On Accounting and Reporting” responsibility for the timely and high-quality execution of primary accounting documents is assigned to the persons who compiled and signed these documents. Let us remind you that violation by an individual entrepreneur or an official of the established procedure for maintaining accounting (accounting for business activities) and reporting entails a fine in the amount of 4 to 20 basic units (part one of Article 12.

1 of the Code of the Republic of Belarus on administrative offenses dated April 21, 2003 No. 194-Z, hereinafter referred to as the Administrative Code).

Destruction of accounting documents (documents of business activity) and other documents necessary for the calculation and payment of taxes before the expiration of the established storage periods, or their concealment, or other violation of the rules for their storage entails a fine of 10 to 35 basic units (part two Article 12.1 Code of Administrative Offences). The main documents regulating the procedure for accounting for BSO are the Regulations on the procedure for using strict reporting forms, approved by the resolution of the Ministry of Finance of the Republic of Belarus dated 21.02.

2002 No. 21 (hereinafter referred to as Regulation No. 21), and Instructions on the procedure for the development, production, accounting, storage, sale and destruction of forms of primary accounting documents registered in the State Register of Strict Reporting Forms, approved by the resolution of the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes of the Republic of Belarus and the Ministry of Communications of the Republic of Belarus dated 16.04.2002 No. 61/47/7. Typical violations related to SSR accounting and identified during inspections of organizations are the following:. 1) the absence of an order that establishes a list of documents related to strict reporting forms, the place, procedure for their storage and use.

According to clause 7 of Regulation No. 21, the list of documents related to strict reporting forms, the place, procedure for their storage and use are established by order of the head of the legal entity. The composition of strict reporting forms subject to registration is determined by order of the Ministry of Finance of the Republic of Belarus dated 24.

04. 2002 No. 501 “On registration of strict reporting forms in the State Register of strict reporting forms”;. 2) the persons responsible for maintaining records and storing strict reporting forms are not approved by order of the manager. According to clause 8 of Regulation No. 21, by order of the head of the legal entity (in agreement with the chief accountant), a list of responsible persons entrusted with keeping records and storing strict reporting forms is approved; 3) when transferring strict reporting forms to financially responsible persons in the organization, invoices are not drawn up. In accordance with paragraph.

11 of Regulation No. 21, when writing off used strict reporting forms from financially responsible persons, an act on writing off used strict reporting forms is drawn up; 5) reference cards are not maintained on issued and used strict reporting forms. According to clause 14 of Regulation No. 21, for each financially responsible person working with strict reporting forms, a reference card is kept in the accounting department of a legal entity (individual entrepreneur); 6) there is no documentary evidence of the inventory of strict reporting forms. According to clause 15 of Regulation No. 21, an inventory of unused strict reporting forms is carried out in the places where they are stored monthly;.

7) accounting of forms in account 006 “Strict reporting forms” is partially organized. When strict reporting forms are actually issued to the financially responsible person, the cost of the forms is not written off as part of the cost price. In accordance with the law, purchased strict reporting forms, when received from suppliers, are reflected in accounting as a debit to account 10 “Materials” in the amount of costs incurred for their acquisition and as a debit to off-balance sheet account 006 “Strict reporting forms”, on which strict reporting forms are reflected according to each type and places of their storage at nominal value or in conditional valuation. At the same time, an entry is made to record the receipt of strict reporting forms in the receipt and expenditure book. According to clause

13 of Regulation No. 21, as strict reporting forms are issued, their cost is written off to the cost of products (works, services):.

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