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 bodies), bodies of local self-government, state authorities off-budget funds, state (municipal) institutions, and Guidelines on their application" (with amendments and additions)

Appendix N 1. List of unified forms of primary accounting documents used by public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions Appendix N 2. Forms of primary accounting documents for public authorities (state bodies) ), bodies of local self-government, management bodies of state non-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting, financial, accounting and reporting documentation sectors government controlled"OKUD) Appendix N 3. List of accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions Appendix N 4. Forms of accounting registers used by state authorities ( state bodies), local self-government bodies, management bodies of state non-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of organizations public sector"OKUD) Appendix N 5. Guidelines for the application of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions

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 state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, and methodological guidelines for their application"

With changes and additions from:

Based on Article 165 of the Budget Code 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 the Decree of the Government of the Russian Federation of April 7, 2004 N 185 "Issues of the Ministry of Finance of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2004, N 15, art. 1478; N 49, art. 4908; N 41, item 4048; 2005, N 34, item 3506; N 42, item 4278; N 49, item 5222; 2007, N 45, item 5491; N 53, item 6607; 2008 , N 5, item 411; N 17, item 1895; N 34, item 3919; 2010, N 2, item 192; N 20, item 2468; N 52, item 7104; 2011, N 36, Article 5148; 2012, No. 20; Article 2562; No. 29, Article 4115; No. 37, Article 5001; 2013, No. 5, Article 411; No. 20, Article 2488; No. 36, Article 4578; N 38, article 4818; 2014, N 40, article 5426) and in order to establish unified order accounting by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, I order:

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

2. Approve the forms of primary accounting documents for state authorities (state bodies), local governments, management bodies of state non-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 N 2 to this order.

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

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

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

6. This order is applied in the formation accounting policy accounting entity since 2015.

7. This order applies to state (municipal) unitary enterprises in the conduct budget accounting facts of economic life that arise when they exercise, in accordance with the budgetary legislation of the Russian Federation, the powers of state (municipal) customers to conclude and execute state (municipal) contracts on behalf of the relevant public legal entity on behalf of state authorities (state bodies), government bodies off-budget 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 "Roskosmos" in the course of budgetary accounting of the facts of economic life arising from the exercise of the powers of the chief manager budget funds, the recipient of budgetary funds, the chief administrator of budget revenues and the 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 "Roskosmos" on the basis of agreements of their powers of the 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 budget investments in facilities capital construction state property of the Russian Federation and for the acquisition of objects real estate into the state property of the Russian Federation.

9. Recognize invalid the order of the Ministry of Finance of the Russian Federation dated December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-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 self-government, management of state non-budgetary funds, state (municipal) institutions have been updated. It is also about the order in which they are applied. We note important changes.

To the forms of documents of class 03 "Unified system of primary accounting documentation"OKUD assigned only 4. Of these, the new one is the Book of Accounts accepted and issued by the cashier Money(0310005). Also includes income and expenses. cash orders, register of receipt and expenditure cash documents.

To the forms of documents of class 04 "Unified system banking documentation" OKUD additionally assigned the Collection order (0401671).

Forms of class 05 documents are adapted for use by state (municipal) institutions. Advance report (0504505) was transferred from the list of registers. Also included is the Act on the acceptance and transfer of objects of non-financial assets (0504101), the Card (book) of accounting for the issuance of property for use (0504206), Receipt order for acceptance material assets(non-financial assets) (0504207).

In the titles of the forms, the terms "fixed assets" and " motor vehicles" have been replaced by "non-financial assets" and "vehicles" respectively.

The fixed provisions apply to state unitary enterprises and municipal unitary enterprises when maintaining budgetary records of the facts of economic life arising from the exercise of the powers of state (municipal) customers to conclude and execute contracts on behalf of the relevant authorities.

We are also talking about the maintenance of budget accounting by the State Corporation "Rosatom" when exercising the powers of the chief manager, recipient of budget funds, chief administrator and administrator of revenues, as well as by federal state unitary enterprises when transferring to them by the corporation the powers of the state customer to conclude and execute contracts on behalf of the Russian Federation, including within the framework of the state defense order, in the implementation of budget investments in capital construction projects of state property and in the acquisition of real estate in the latter.

The order has been applied in the formation of accounting policies since 2015.

The former forms are recognized as invalid.

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

This Order shall enter into force 10 days after the date of its official publication.

This order is applied when forming 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 purpose 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 has been modified 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 day of the official publication of the said order and are applied in the formation of indicators of accounting (budget) accounting and accounting (budget) statements for 2016.

4. Filling in 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, formed according to the following scheme:

xxxxxxxx/hhmmyy/ER-uuuuuuu where

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

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

element "ER-" literal value "ER";

element "uuuuuuu" - 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 the 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 the software tool for working with customs receipts) in automatic mode.

6. Column 2 "Method of provision".

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

7. Column 3 "General support".

The column is filled in in case of providing general security for the payment of customs duties and taxes, 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 is indicated:

about the payer of customs duties and taxes:

on 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:

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

2) for foreign legal entities:

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

3) for individuals operating as individual entrepreneurs:

surname, name, patronymic (if any), place of residence, date of birth, TIN, main state registration number of an individual entrepreneur, OKPO code (if any);

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

surname, name, patronymic (if any), name of the identity document, series and number, place of residence, date of birth, TIN (if any);

5) for foreign individuals and stateless persons:

surname, 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 state, citizenship (for foreign individuals).

If letters of the Latin alphabet are used in the spelling of foreign persons, such information shall be indicated in the customs receipt in the letters of the Latin alphabet.

9. Column 4.1 "Status of the payer".

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

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

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

10. Column 5 "The person who provided security for the payment of customs duties and taxes".

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

In case of provision of a security for the payment of customs duties and taxes during the transportation of 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 goods in respect of which the payment of customs duties is secured , taxes, the column indicates information about the person who provided the security for the payment of customs duties and taxes.

Information is indicated in the manner provided for filling in column 4 of the customs receipt.

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

The column is filled in in case of registration of a customs receipt in confirmation of acceptance customs authority bank guarantee or the conclusion by the customs authority of a contract of guarantee or an agreement on pledge of property to secure the payment of customs duties and taxes. In other cases, a dash is indicated in the column: "-".

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

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

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

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

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

Information on the registration number of the customs declaration and the following information identifying the secured obligation, if any, shall be indicated:

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

on the 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 sampling.

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

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

Information is provided in free form.

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

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

The column "Type of payment" indicates the code and name of the type of payment 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 Commission of the Customs Union dated April 7, 2011 N 719 (official website of the Commission of the Customs Union http://www.tsouz.ru/, August 3, 2011), dated August 16, 2011 N 906 (official website of the Commission of the Customs Union http://www.tsouz.ru/ ://www.tsouz.ru/, January 24, 2012), decisions of the Board of the Eurasian Economic Commission dated August 23, 2012 N 135 (official website of the Eurasian Economic Commission http://www.tsouz.ru/, August 23, 2012 d.), October 18, 2012 N 188 (official website of the Eurasian Economic Commission http://www.tsouz.ru/, October 19, 2012), February 25, 2014 N 27 (official website of the Eurasian Economic Commission http://www.curasiancommission.org/, February 26, 2014), dated December 18, 2014 N 237 (official website of the Eurasian Economic Commission http://www.curasiancommission.org/, December 19, 2014), dated May 12, 2015 N 52 (official website of the Eurasian Economic Union http://www.eaeunion.org/, May 13, 2015), dated 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/, December 23, 2015), dated June 2, 2016 No. 54 (official website of the Eurasian Economic Union http://www.eaeunion.org/, June 3, 2016).

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

accepted cash collateral;

accepted bank guarantee;

an excluded guarantee agreement;

concluded agreement on the pledge of property.

The column "Method of payment" indicates the method of depositing the amounts of security for the 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) from amendments made by the Decision of the Commission of the Customs Union of April 7, 2011 N 719 (official website of the Commission of the Customs Union http://www.tsouz.ru, August 3, 2011), Decision of the Board of the Eurasian Economic Commission of 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 a cash deposit.

The column "Details of security documents" shall contain the details of documents confirming the provision of security for the payment of customs duties and taxes (type of document, its number, date and amount). In the case of making a cash deposit in the case of 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 the 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 formation 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 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 hard copy, signed by the authorized official and his personal numbered seal, and in its absence - the signature of an authorized official indicating the surname and initials.

15. Column 10 "Sign of adjustment".

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

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

If the customs receipt has not been corrected, the specified sign is placed opposite the word "no" in a specially designated column.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON THE APPROVAL OF INSTRUCTIONS FOR DOCUMENT WORK
IN THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

In order to establish uniform requirements for the preparation, processing, storage and use of documents, improve office work and increase its efficiency in the Ministry of Finance of the Russian Federation in accordance with the Rules for office work in federal executive bodies, approved (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2009, N 25, Art. 3060), the Model Regulations for the Interaction of Federal Executive Authorities, approved (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2005, N 4, Art. 305), the Model Regulations internal organization federal executive bodies, approved (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2005, N 31, art. 3233), and methodological recommendations on the development of instructions for office work in federal executive bodies, approved (recognized as not needing state registration, letter of the Ministry of Justice of the Russian Federation dated April 26, 2010 N 01/6756-DK), I order:

1. Approve the attached Instructions for office work in the Ministry of Finance of the Russian Federation.

2. Directors of departments to ensure that the employees of the Ministry of Finance of the Russian Federation study this Instruction, as well as the implementation of its requirements in practical work.

3. Department information technologies in the field of public and municipal finance And information support budget process(E.E. Chernyakova) provide:

technical support for the activities of employees of the Ministry of Finance of the Russian Federation when working with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation;

conducting training for employees of the Ministry of Finance of the Russian Federation to work with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation in accordance with this Instruction.

4. Recognize as invalid:

order of the Ministry of Finance of the Russian Federation of March 5, 1998 N 35 "On streamlining the organization of work on the preparation, conclusion, registration and storage of contracts (agreements), in which one of the parties is the Ministry of Finance of the Russian Federation";

order of the Ministry of Finance of the Russian Federation dated May 15, 2008 N 258 "On approval of the Instructions for office work in the Ministry of Finance of the Russian Federation";

Order of the Ministry of Finance of the Russian Federation of February 9, 2012 N 23 "On Amendments to Certain Orders of the Ministry of Finance of the Russian Federation";

order of the Ministry of Finance of the Russian Federation dated September 30, 2013 N 266 "On Amendments to the Instructions for Paperwork in the Ministry of Finance of the Russian Federation";

order of the Ministry of Finance of the Russian Federation dated June 1, 2016 N 188 "On the temporary regulations for organizing work with electronic documents in the Ministry of Finance of the Russian Federation using the electronic document management system of the Ministry of Finance of the Russian Federation";

Order of the Ministry of Finance of the Russian Federation of September 7, 2016 N 358 "On Amendments to the Annex to the Interim Regulations for the Organization in the Ministry of Finance of the Russian Federation of Work with Electronic Documents Using the Electronic Document Management System of the Ministry of Finance of the Russian Federation, approved by order of the Ministry of Finance of Russia of June 1, 2016 Mr. N 188".

4. Control over the execution of this order shall be entrusted to the Department of Case Management and Control (A.A. Afanasiev).

Minister
A.G. SILUANOV

PROVISION OF INFORMATION TO STATE (MUNICIPAL)

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

INTERNET AND MAINTENANCE OF THE SPECIFIED SITE

Decision of the founder on the appointment of the head of the institution

founding documents ( information mail body of state statistics)

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, its placement on the official website on the Internet and maintaining the said website

20. The Plan approved by the head of the institution (the Plan as amended) is submitted to federal agency executive power, exercising the functions and powers of the founder, and is posted on the official website in the information and telecommunication 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 the provision of information by a state (municipal) institution, its placement on the official website on the Internet and maintenance of the said website" (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 of September 23, 2013 N 98n (registered by the Ministry of Justice of the Russian Federation on November 21, 2013, registration N 30423) and of December 17, 2015 N 201n (registered by the Ministry of Justice of the Russian Federation Federation January 21, 2016, registration N 40678).