Order of the Ministry of Finance of the Russian Federation. With changes and additions from. Reclassification of fixed assets included in the group of fixed assets “Investment real estate”

PROVIDING INFORMATION TO STATE (MUNICIPAL)

BY THE INSTITUTION, ITS POSTING ON THE OFFICIAL SITE ON THE NETWORK

INTERNET AND MAINTENANCE OF THIS SITE

The founder's decision to appoint the head of the institution

Constituent documents ( information mail state statistics body)

Constituent documents (information letter of the state statistics body)

Annual financial statements institutions (Report on budget execution (f. 0503127)

Judicial practice and legislation - Order of the Ministry of Finance of Russia dated July 21, 2011 N 86n (as amended on December 17, 2015) On approval of the procedure for providing information by a state (municipal) institution, posting it on the official website on the Internet and maintaining the said website

20. The Plan approved by the head of the institution (Plan taking into account changes) is submitted to federal body executive power, exercising the functions and powers of the founder, and is posted on the official website on the information and telecommunications network "Internet" in accordance with the Procedure for providing information by a state (municipal) institution, posting it on the official website on the Internet and maintaining the said website, approved by order of the Ministry Finance of the Russian Federation dated July 21, 2011 N 86n “On approval of the Procedure for presenting information by a state (municipal) institution, posting it on the official website on the Internet and maintaining the specified site” (registered by the Ministry of Justice of the Russian Federation on October 11, 2011, registration N 22013), as amended by orders of the Ministry of Finance of the Russian Federation dated September 23, 2013 N 98н (registered by the Ministry of Justice of the Russian Federation on November 21, 2013, registration N 30423) and dated December 17, 2015 N 201н (registered by the Ministry of Justice of the Russian Federation Federation January 21, 2016, registration N 40678).

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and registers accounting applied by public authorities ( government agencies), local government bodies, state government bodies off-budget funds, state (municipal) institutions, and Guidelines on their application" (with amendments and additions)

reporting documentation

government controlled

public sector

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
"On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"

With changes and additions from:

Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. 2331; 2014, N 43, Art. 5795), paragraphs 4 and Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collection of Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; N 41, Art. 4048; 2005, N 34, Art. 3506; N 42, Art. 4278; N 49, Art. 5222; 2007, N 45, Art. 5491; N 53, Art. 6607; 2008, N 5, Art. 411; N 17, Art. 1895; N 34, Art. 3919; 2010, N 2, Art. 192; N 20, Art. 2468; N 52, Art. 7104; 2011, N 36, Art. 5148; 2012, N 20; Art. 2562; N 29, Art. 4115; N 37, Art. 5001; 2013, N 5, Art. 411; N 20, Art. 2488 ; N 36, Art. 4578; N 38, Art. 4818; 2014, N 40, Art. 5426) and in order to establish uniform order maintaining accounting records by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, I order:

1. Approve the List unified forms primary accounting documents used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order.

2. Approve the forms of primary accounting documents for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) , according to Appendix No. 2 to this order.

3. Approve the List of accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order.

4. Approve the forms of accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting, financial, accounting and reporting documentation of public sector organizations" OKUD ), according to Appendix No. 4 to this order.

5. Approve the Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order.

6. This order applies when forming accounting policy subject of accounting starting from 2015.

7. This order applies to state (municipal) unitary enterprises when conducting budget accounting facts of economic life that arise when they exercise, in accordance with the budget legislation of the Russian Federation, the powers of state (municipal) customers to conclude and execute on behalf of the corresponding public legal entity state (municipal) contracts on behalf of government bodies (state bodies), government bodies extra-budgetary funds, local governments that are state (municipal) customers.

8. This order applies to the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roscosmos" when maintaining budgetary accounting of economic facts arising in the exercise of the powers of the chief administrator budget funds, recipient of budget funds, chief administrator of budget revenues and administrator of budget revenues, as well as to federal state unitary enterprises upon transfer to them State Corporation for atomic energy "Rosatom", the State Corporation for Space Activities "Roscosmos" on the basis of agreements of their powers as a state customer to conclude and execute on behalf of the Russian Federation government contracts, including within the framework of the state defense order, on behalf of these corporations when making budgetary investments in facilities capital construction state property of the Russian Federation and for the acquisition of objects real estate into state ownership of the Russian Federation.

9. Recognize as invalid the order of the Ministry of Finance of the Russian Federation dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions and Guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Russian newspaper, 2011, February 24).

The forms of primary accounting documents and accounting registers used by state authorities, local governments, management of state extra-budgetary funds, and state (municipal) institutions have been updated. It's also about the order in which they are used. Let's note important changes.

To the forms of documents of class 03 "Unified system of primary accounting documentation"OKUD included only 4. Of these, the new one is the Book of Accounting Accepted and Issued by the Cashier Money(0310005). Also includes incoming and outgoing cash orders, journal of registration of incoming and outgoing cash documents.

To forms of documents of class 04 "Unified system banking documentation"OKUD additionally issued a Collection Order (0401671).

Class 05 document forms are adapted for use by state (municipal) institutions. The Advance report (0504505) has been moved from the list of registers. Also included is the Act on the acceptance and transfer of non-financial assets (0504101), the Card (book) for recording the issuance of property for use (0504206), Receipt order for acceptance material assets(non-financial assets) (0504207).

In the titles of some forms the terms “fixed asset objects” and “ motor vehicles" are replaced by "non-financial assets" and "vehicles" respectively.

The enshrined provisions apply to state unitary enterprises and municipal unitary enterprises when maintaining budgetary accounting of the facts of economic life that arise during the exercise of the powers of state (municipal) customers to conclude and execute contracts on behalf of the relevant bodies.

We are also talking about maintaining budget accounting by the Rosatom State Corporation when exercising the powers of the main manager, recipient of budget funds, chief administrator and revenue administrator, as well as by Federal State Unitary Enterprises when the corporation transfers to them the powers of the state customer to conclude and execute contracts on behalf of the Russian Federation, incl. within the framework of the state defense order, when making budgetary investments in capital construction projects of state property and for the acquisition of real estate in the latter.

The order is applied when developing accounting policies starting from 2015.

The previous forms were declared invalid.

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use"

This order comes into force 10 days after the day of its official publication

This order is applied when developing the accounting policy of the accounting entity, starting from 2015.

According to the letter of the Ministry of Finance of Russia dated June 10, 2015 N 02-07-07/33768, the application of forms is carried out by the institution from the moment of approval of changes to the acts establishing the rules for its document flow and processing technology accounting information for the purposes of organizing and maintaining accounting, adopted as part of the formation of its accounting policy for 2015, taking into account its organizational and technical readiness

This document is amended by the following documents:

Order of the Ministry of Finance of Russia dated November 16, 2016 N 209n

The changes come into force 10 days after the official publication of the said order and are applied when generating accounting (budget) accounting indicators and accounting (budget) reporting for 2016.

4. Filling out the customs receipt is carried out in Russian. In the cases provided for in paragraphs 8, 10 and 11 of this Procedure, information in a foreign language may be indicated in the customs receipt.

5. Column 1 "Registration number".

The registration number of the customs receipt is indicated, generated according to the following scheme:

xxxxxxxx/hhmmyy/ER-uuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuw

element "xxxxxxxx" - eight-digit digital code the customs authority that issued the customs receipt;

element "hhmmyy" - day, month, last two digits of the year the customs receipt was issued;

element "ER-" literal value "ER";

element "uuuuuu" - the serial number of the customs receipt, consisting of seven characters and formed by continuous numbering, starting from one.

For example: 10122100/010116/ER-0000057.

The formation of serial and registration numbers is carried out using the software tool of the Unified Automated information system customs authorities (hereinafter referred to as the UAIS of customs authorities), used to automate the work of customs authorities with customs receipts (hereinafter referred to as a software tool for working with customs receipts) in automatic mode.

6. Column 2 "Method of provision".

The code and name of the method of ensuring payment of customs duties and taxes are indicated in accordance with Appendix No. 19 to the Decision of the Customs Union Commission dated September 20, 2010 N 378 (official website of the Customs Union Commission http://www.tsouz.ru/, September 21, 2010) as amended by decisions of the Board of the Eurasian Economic Commission dated February 25, 2014 N 27(official website of the Eurasian Economic Commission http://curasiancommission.org/, February 26, 2014), from May 12, 2015 N 52(official website of the Eurasian Economic Union http://eaeunion.org/, May 13, 2015) (hereinafter referred to as Decision No. 378).

7. Column 3 "General support".

The column is filled in if general security for the payment of customs duties and taxes is provided, the value “GO” is indicated.

In other cases, a dash is indicated in the column: “-”.

8. Column 4 "Payer of customs duties and taxes."

Information provided:

about the payer of customs duties and taxes:

about the person who provided security for the payment of customs duties and taxes as a condition for inclusion in one of the registers of persons carrying out activities in the field of customs affairs, or in the register of authorized economic operators.

Depending on the status of the person, the following information is indicated in the column:

1) for Russian legal entities:

name of the organization containing an indication of the organizational and legal form, abbreviated name, if such an abbreviated name is provided for by the constituent documents of the person, location and address of the legal entity, main state registration number, an identification number taxpayer (hereinafter referred to as TIN, code of reason for registration with tax authority, identification code by All-Russian classifier production associations (hereinafter - OKPO code);

2) for foreign legal entities:

name of the organization containing an indication of the organizational and legal form, abbreviated name, if such an abbreviated name is provided for in the constituent documents of the entity, country of registration (incorporation), location and address of the legal entity;

3) for individuals operating as individual entrepreneurs:

last name, first name, patronymic (if any), place of residence, date of birth, INN, main state registration number of an individual entrepreneur, OKPO code (if available);

4) for individuals with citizenship of the Russian Federation (except for individual entrepreneurs):

last name, first name, patronymic (if any), name of the identification document, series and number, place of residence, date of birth, TIN (if available);

5) for foreign individuals and stateless persons:

surname, first name, patronymic (if any), name of the identity document of an individual, series and number, country of registration (if any), place of residence or place of stay in the Russian Federation (if any), place of residence in a foreign country, citizenship (for foreign individuals).

If letters of the Latin alphabet are used in the writing of foreign persons, such information is indicated in the customs receipt in letters of the Latin alphabet.

9. Column 4.1 "Payer status".

The status of the payer of customs duties and taxes is indicated, taking one of the following values:

"F" - the payer of customs duties and taxes is individual, including an individual registered as an individual entrepreneur;

"O" - the payer of customs duties and taxes is entity.

10. Column 5 "Person who provided security for payment of customs duties and taxes."

The column indicates information about the payer of customs duties and taxes who provided security for the payment of customs duties and taxes.

In the case of providing security for the payment of customs duties and taxes when transporting goods in accordance with the customs procedure of customs transit for the payer of customs duties and taxes by another person, if this person has the right to own, use and (or) dispose of the goods in respect of which the payment of customs duties is secured , taxes, the column indicates information about the person who provided security for the payment of customs duties and taxes.

The information is indicated in the manner prescribed for filling out column 4 of the customs receipt.

11. Column 6 "Guarantor/guarantor/mortgagor".

The column is filled in if a customs receipt is issued to confirm acceptance customs authority bank guarantee or the conclusion by the customs authority of a guarantee agreement or an agreement on the pledge of property to ensure the payment of customs duties and taxes. In other cases, a dash is indicated in the column: “-”.

Depending on the method of ensuring the payment of customs duties and taxes (bank guarantee, surety or pledge of property), the following information is indicated:

about the bank, other credit organization who issued the bank guarantee (hereinafter referred to as the guarantor);

about the person with whom the customs authority has concluded a guarantee agreement or an agreement on the pledge of property (hereinafter referred to as the guarantor, pledgor, respectively).

Information about the guarantor, guarantor, pledgor depending on the status of such person (legal entity, foreign legal entity, individual operating as an individual entrepreneur, individual having citizenship of the Russian Federation (except for individual entrepreneurs), foreign individual or person without citizenship) are indicated in the manner prescribed for filling out column 4 of the customs receipt.

12. Column 7 "Additional information/documents to be submitted."

Information about the registration number of the customs declaration and the following information identifying the secured obligation, if any, are indicated:

on the obligation to submit a customs declaration and submit necessary documents and information;

on an application for conditional release;

on permission for temporary storage of goods in other places of temporary storage of goods;

on the act of sampling and specimens.

Information about the secured obligation can additionally be generated in encoded form.

If a customs receipt is issued to confirm the acceptance by the customs authority of a bank guarantee, surety or pledge of property to ensure payment of customs duties and taxes, information about such documents is also indicated.

Information is provided in free form.

13. Column 8 "Information on accepted security for payment of customs duties and taxes."

Information about the accepted security for payment of customs duties and taxes is indicated.

In the column "Type of payment" the code and name of the type of payment are indicated in accordance with Appendix No. 9 to Decision No. 378 (official website of the Customs Union Commission http://www.tsouz.ru/, September 21, 2010) as amended by decisions of the Customs Union Commission dated April 7, 2011 N 719(official website of the Customs Union Commission http://www.tsouz.ru/, August 3, 2011), from August 16, 2011 N 906(official website of the Customs Union Commission http://www.tsouz.ru/, January 24, 2012), decisions of the Board of the Eurasian Economic Commission from August 23, 2012 N 135(official website of the Eurasian Economic Commission http://www.tsouz.ru/, August 23, 2012), from October 18, 2012 N 188(official website of the Eurasian Economic Commission http://www.tsouz.ru/, October 19, 2012), from February 25, 2014 N 27(official website of the Eurasian Economic Commission http://www.curasiancommission.org/, February 26, 2014), from December 18, 2014 N 237(official website of the Eurasian Economic Commission http://www.curasiancommission.org/, December 19, 2014), from May 12, 2015 N 52(official website of the Eurasian Economic Union http://www.eaeunion.org/, May 13, 2015), from August 18, 2015 N 91(official website of the Eurasian Economic Union http://www.eaeunion.org/, August 20, 2015), dated December 22, 2015 N 168 (official website of the Eurasian Economic Union http://www.eaeunion.org/, 23 December 2015), from June 2, 2016 N 54(official website of the Eurasian Economic Union http://www.eaeunion.org/, June 3, 2016).

In the "Amount" column in the currency of the Russian Federation for each payment type code, the amount is indicated:

accepted cash collateral;

accepted bank guarantee;

excluded guarantee agreement;

a concluded agreement on the pledge of property.

The column "Method of payment" indicates the method of depositing security amounts for payment of customs duties and taxes in accordance with Appendix No. 11 to Decision No. 378 (official website of the Customs Union Commission http://www.tsouz.ru/, September 21, 2010) as amended by the Decision of the Customs Union Commission dated April 7, 2011 N 719(official website of the Customs Union Commission http://www.tsouz.ru, August 3, 2011), by the decision of the Board of the Eurasian Economic Commission dated May 12, 2015 N 52(official website of the Eurasian Economic Union http://www.eaeunion.org/, May 13, 2015). The column is filled in only if a customs receipt is issued confirming the acceptance of the cash deposit.

The column "Details of security documents" indicates the details of documents confirming the provision of security for payment of customs duties and taxes (type of document, its number, date and amount). If a cash deposit is made for centralized accounting of customs and other payments, the column is not filled in.

In the line "Amount in words" is indicated in words total amount ensuring payment of customs duties and taxes accepted by the customs authority.

14. Column 9 "Marks of the customs authority."

The column indicates information about the authorized official (surname, initials), date and time of completion of the customs receipt.

In the case specified in paragraph 4 of the Procedure for informing payers of customs duties, taxes and (or) other persons who have provided security for the payment of customs duties and taxes, about the execution of a customs receipt approved by this order, in column 9 of the customs receipt printed on on paper, the signature of the authorized person is affixed official and his personal numbered seal, and in its absence - the signature of an authorized official indicating his last name and initials.

15. Column 10 “Adjustment sign”.

The column indicates information about the fact of adjustment of the customs receipt.

If changes and (or) additions were made to the customs receipt, the date and time of the last adjustment of the customs receipt is indicated in the column and the sign “V” is placed opposite the word “yes” in a specially designated column.

If the customs receipt has not been adjusted, the indicated sign is placed opposite the word “no” in a specially designated column.