A selection of the most important documents upon request Destruction of strict reporting forms(regulatory legal acts, forms, articles, expert consultations and much more).

Regulatory acts: Destruction of strict reporting forms

19. Copies of documents (stubs) confirming the amount of cash received (including using payment cards) packed in sealed bags are stored in a systematic manner for at least 5 years. At the end of the specified period, but not earlier than the expiration of a month from the date of the last inventory, copies of documents (stubs) are destroyed on the basis of an act of their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged document forms are destroyed in the same manner.

25. Copies of receipts, counterfoils, tear-off coupons and other copies of used strict reporting documents confirming the amounts of cash received are stored in the organization in a systematic manner, packed in sealed bags, in the archive or warehouse of the organization for at least five years. At the end of the established storage period, but necessarily after the expiration of a month from the date of the last inventory and verification of the product report, the used documents of strict reporting, 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. In the same manner, the commission seizes and destroys strict accounting documents that are incomplete or damaged during production, storage and forwarding.

Act on writing off strict reporting forms (sample)

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 the obligatory observance of mandatory requirements for their receipt and use. 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

• provision of household services to the population;
• retail sale of periodicals, ice cream, draft drinks, securities 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 a separate procedure that provides for some features of its design.

Act of writing off strict reporting forms

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.

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 by commercial companies or entrepreneurs.

Each subject of economic relations has the right to resort to the help of a document approved by the Ministry of Finance or to approve its own 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.

Sample of filling out an act for writing off strict reporting forms

An integral part of working with strict reporting forms, which in its own right. 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 of the 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.

Organization of accounting of strict reporting forms and organizational and administrative documentation. D0%92%D0%BD%D0%B8%D0%BC%D0%B0%D0%BD%D0%B8%D0%B5%20%D0%9A%D0%BE%D0%BD%D1%81% D1%83%D0%BB%D1%8C%D1%82%D0%B0%D1%86%D0%B8%D1%8F. png" /%.

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, is the competent execution of organizational and administrative documentation. You can’t just buy BSO and start using it without any formalities. Regulations on strict reporting forms, approved by Resolution No. 359 of 06.05.

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.

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 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 the obligatory observance of mandatory requirements for their receipt and use. 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 the norms of Federal Law No. 54-FZ of May 22, 2003, which regulates the procedure for processing cash payments to the population, business entities have the right to refuse to use cash register checks until July 1, 2018, 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, securities 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 a separate procedure that provides for 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 by commercial companies or entrepreneurs.

Each subject of economic relations has the right to resort to the help of a document approved by the Ministry of Finance or to approve its own 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 receiving funds 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 state institutions successfully use form 0504816 according to OKUD for these purposes. 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:

• A reference to the legislative act that 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, the name of the 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 the employee’s employment contract.

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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.

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.

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 right. 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 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 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 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 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 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 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 is approved who are entrusted with maintaining records and storing strict reporting forms; 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 certificate 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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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 Code of Administrative Offenses).

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 Offenses). 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 is approved who are entrusted with maintaining records and storing strict reporting forms; 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 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 certificate 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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The write-off of strict reporting forms is carried out in compliance with the norms of the resolution of May 6, 2008 under registration No. 359. The regulatory act regulates the procedure for deregistration and subsequent destruction of unified forms belonging to the category of strict accounting documents. For these forms of documentation, it is necessary to systematize information in the BSO Accounting Book. Order of the Ministry of Finance dated March 30, 2015 No. 52n introduces the concept of an Act for write-off of BSO and provides a mandatory document form for budgetary institutions.

How to write off strict reporting forms, when and under what conditions?

Strict reporting forms must be filled out by responsible persons in legible handwriting and without erasures. A typo or error in one character will result in the form being damaged. Its further use is impossible. In this case, it is necessary to cross out the damaged sheet diagonally and remove it.

A damaged strict reporting form cannot be immediately destroyed. It must first be written off. After the end of the mandatory 5-year storage period for strict reporting documents, they are allowed to be liquidated. Storage must be organized in a systematic manner in sealed bags.

The Book of Strict Reporting Forms can help in systematizing information about BSO. It must be retained for a minimum period of 5 years from the date it was last recorded. The book is accompanied by the spines of previously used forms, damaged and outdated copies of documentation. How to write off a damaged strict reporting form - an algorithm for writing off used documents is suitable for this.

The procedure for deregistration of used, outdated and damaged strict reporting forms involves going through several stages:

1. How to write off BSO - first you need to issue an order to conduct an inventory of such forms, a commission is formed (it must include at least 3 people from among the company's employees).
2. Carrying out inventory activities with drawing up an inventory list INV-16 based on their results. The data obtained as a result of the inventory for each type of form is verified with the information in the BSO Accounting Book. They must be identical. If a discrepancy is detected, comparison sheets are filled out. The responsible employee provides explanations regarding the reasons for the shortage or surplus of BSO. An official investigation is ordered to identify the perpetrators, who may be subject to penalties as a result.
3. The write-off of damaged strict reporting forms is carried out by a special commission, its composition is approved by order of the head. After one month after the end of the inventory, copies of the BSO and spines, damaged documents are destroyed.

How to write off strict reporting forms - outdated and damaged, used document forms are written off in accounting using two entries:

• D20 (26) – K10;
• – K006.

Forms can be destroyed manually (the procedure is carried out by the write-off commission) or using special equipment (shredders). It is not prohibited to seek assistance in liquidating a BSO from third-party organizations on a reimbursable basis.

Act on writing off strict reporting forms - sample

All enterprises, when writing off strict reporting forms, must draw up a Write-off Report. For budgetary institutions, its form is unified and approved by Order No. 52n. Private enterprises can develop their own sample document or use the form recommended by law.

The act of writing off strict reporting forms must contain mandatory information about:

• the name of the enterprise with its details;
• financially responsible person;
• the composition of the commission and the order that approved it;
• list of SSBs subject to write-off and destruction;
• date of manufacture of the form.

Each such act is signed by the participants in the procedure. The act of writing off the BSO - a sample is presented in form 0504816. In the tabular part of the document, it is necessary to enter the series and numbers of the forms being written off. The information entered into it is approved by the head of the organization.

Strict reporting forms are printed or generated using automated systems (clause 4 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359).

Forms produced by printing must be recorded by name, series and numbers in the document form accounting book. The form of such a book for commercial organizations has not been approved. Therefore, the organization needs to develop it independently. You can take the following as a basis for developing your own document form:

• book form for recording documents of strict reporting OKUD 0504819;

• form of the book of accounting of strict reporting forms OKUD 0504045.

The sheets of the book of accounting forms must be numbered, laced, signed by the head and chief accountant of the organization, and also sealed.

This follows from paragraph 13 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359, and letter of the Ministry of Finance of Russia dated August 31, 2010 No. 03-01-15/7-198.

Accounting for forms produced using automated systems is carried out automatically using software that allows you to obtain information about issued strict reporting forms. In this regard, when generating strict reporting forms in an automated way, the organization must comply with the following requirements:

• the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least five years;

• When filling out and issuing a document form, the automated system stores the unique number and series of its form.

This is stated in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Receive the BSO on the same day with an acceptance certificate. It can be drawn up, for example, according to the form approved by the GMEC protocol of June 29, 2001 No. 4/63-2001. The act must be approved by the head of the organization and signed by members of the commission for the acceptance of strict reporting forms. The composition of the BSO acceptance committee is fixed by order of the head of the organization. Such rules are provided for in paragraph 15 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Storage

The head of the organization must, by order, appoint someone responsible for the storage and issuance of strict reporting forms. An agreement on full financial responsibility must be concluded with this employee and conditions must be created for him to store SSO. Strict reporting forms must be stored in metal cabinets, safes or specially equipped rooms, which are sealed or sealed daily. Such rules are established by paragraphs 14 and 16 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Situation: when organizing the accounting and storage of strict reporting forms, is it necessary to apply the instructions approved by the protocol of the State Interdepartmental Expert Commission on Cash Registers (GMEC) dated June 29, 2001 No. 4/63-2001?

Answer: yes, it is necessary.

Minutes of the GMEC dated June 29, 2001 No. 4/63-2001 have not been canceled to date. However, it was drawn up on the basis and during the validity of regulatory legal acts that have lost their force. Therefore, it can be applied to the extent that does not contradict the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Accounting: acquisition of BSO

Reflect the purchase of strict reporting forms in accounting with the following entries:

Debit 10 (15) Credit 60

– the receipt of strict reporting forms is reflected;

Debit 20 (23, 25, 26, 44...) Credit 10 (16)

– strict reporting forms were transferred to the organization’s divisions for use (at the time of transfer of the forms for reporting).

Such rules are established by paragraph 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4/63-2001, and paragraph 15 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

The receipt of strict reporting forms should also be reflected in off-balance sheet account 006. This is explained by the fact that the movement of such documents requires additional control (Chart of Accounts). Reflect the BSO on the balance sheet in a conditional valuation. Such rules are established in the Instructions for the Chart of Accounts. The conditional valuation can be equal to the actual price or any other value, for example 1 rub. The procedure for determining the conditional valuation is fixed in the accounting policy for accounting purposes (clause 4 of PBU 1/2008).

Organize analytical accounting on account 006 according to the places where strict reporting forms are stored (divisions, responsible persons), for example, you can enter the following subaccounts: “BSO in accounting”, “BSO in the department” (Chart of Accounts). Reflect the movement of the BSO on the balance sheet based on the intake control sheet. It is on the basis of this document that it is necessary to conduct turnover on account 006. Check the data on the control sheets monthly with the accounting book of strict reporting forms. Such rules are established by paragraph 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4/63-2001.

Accounting: BSO movement

In accounting, reflect the movement of strict reporting forms with the following entries:

Debit 006 subaccount “BSO in accounting”

– strict reporting forms were capitalized in off-balance sheet accounting in conditional valuation;

Debit 006 subaccount “BSO in the department” Credit 006 subaccount “BSO in accounting”

– strict reporting forms were handed over to the department employee for reporting;

Credit 006 subaccount “BSO in the division”

– strict reporting forms in off-balance sheet accounting were written off.

In addition to the forms issued to customers instead of a cash register receipt, on account 006 take into account:

• check books;

• liter petrol coupons;

• work books;

• vouchers received by the organization in the branches of the FSS of Russia;

• other similar documents.

Once the BSO is completed, it becomes the primary document. If such a document was paid for at the expense of the organization and indicates an unfulfilled obligation in relation to it, then such documents are called monetary and are recorded in account 50-3 “Cash documents”. Such documents include:

• travel documents (air and train tickets);

• cash coupons for gasoline;

• vouchers purchased by the organization;

• other similar documents.

An example of reflecting in accounting and taxation the receipt and use of strict reporting forms

CJSC Alfa provides laundry services and uses strict reporting forms.

On August 23, Alpha purchased 100 strict reporting forms “Work Order”, the total cost of which was 236 rubles, including VAT - 36 rubles. During the remainder of the month, 28 forms were issued. The organization keeps records of materials without using accounts 15 and 16. On the off-balance sheet account, strict reporting forms are taken into account in the conditional valuation of 1 ruble.

Alpha determines income and expenses using the accrual method. Income tax is paid monthly. Due to the fact that the procedure for accounting for expenses on strict reporting forms is not established in Chapter 25 of the Tax Code of the Russian Federation, the accounting policy for tax purposes of Alpha stipulated that these expenses are included in material expenses and are indirect when calculating income tax.

The purchase of forms was reflected in accounting with the following entries:

Debit 10 Credit 60
– 200 rub. (236 rubles – 36 rubles) – strict reporting forms have been capitalized;

Debit 19 Credit 60
– 36 rub. – VAT is allocated from purchased forms;

Debit 68 subaccount “VAT calculations” Credit 19
– 36 rub. – accepted for deduction of VAT on forms;

Debit 006
– 100 rub. – strict reporting forms were capitalized for the balance sheet in the conditional valuation;

Debit 20 Credit 10
– 56 rub. (200 rubles/piece: 100 pieces × 28 pieces) – strict reporting forms were handed over to the responsible person;

Credit 006
– 28 rub. – strict reporting forms issued to clients were written off.

The accountant recorded these printed forms in the book of strict reporting forms.

In tax accounting, the cost of 28 issued forms is 56 rubles. was included in expenses in August.

BASIC: income tax

Situation: how to take into account the costs of purchasing strict reporting forms when calculating income tax?

On the one hand, the costs of purchasing strict reporting forms on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. This is explained by the fact that these costs are associated with payments for services rendered, i.e., the purchased forms are used for production needs.

On the other hand, these costs can be be taken into account as part of the stationery and attributed to other expenses (subclause 24, clause 1, article 264 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in a letter addressed to organizations using the simplified system (letter dated May 17, 2005 No. 03-03-02-04/1/123). The conclusions of the financial department can be extended to organizations that apply the general taxation system (clause 2 of article 346.16 of the Tax Code of the Russian Federation).

Thus, the organization must independently decide whether to classify such expenses as material or other (clause 4 of Article 252 of the Tax Code of the Russian Federation). Fix your choice in your accounting policy for tax purposes (Article 313 of the Tax Code of the Russian Federation).

BASIS: VAT

VAT on purchased strict reporting forms can be deducted if the following conditions are met:

• the tax is presented by the supplier;

• strict reporting forms were purchased for transactions subject to VAT;

• strict reporting forms are accepted for registration;

• there is an invoice for them.

This is stated in Article 171 of the Tax Code of the Russian Federation.

The exception to this rule is when:

• organization enjoys VAT exemption ;

• uses forms in tax-free VAT transactions.

In these cases, include input VAT in the cost of strict reporting forms. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

simplified tax system

If a simplified organization pays a single tax on income, then the costs of purchasing strict reporting forms do not affect the tax base. Such organizations do not take into account any expenses (clause 1 of article 346.14, clause 1 of article 346.18 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, the input VAT presented by the supplier when purchasing strict reporting forms, include in expenses (Subclause 8, Clause 1, Article 346.16 of the Tax Code of the Russian Federation).

Situation: how can a simplified organization take into account the cost of strict reporting forms? The organization pays a single tax on the difference between income and expenses.

The answer to this question depends on the type of forms.

For some strict reporting forms, special expense items are provided. Thus, take into account the costs of purchasing checkbooks as part of the costs of banking services (subclause 9, clause 1, article 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in letter dated May 25, 2007 No. 03-11-04/2/139. Take these expenses into account when calculating the single tax after they have been paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

According to strict reporting forms used instead of cash registers, the tax accounting procedure is not clearly established in the legislation.

On the one hand, the costs of purchasing strict reporting forms can be classified as material expenses (subparagraph 5, paragraph 1 and paragraph 2, Article 346.16, subparagraph 2, paragraph 1, Article 254 of the Tax Code of the Russian Federation). This is explained by the fact that these costs are associated with payments for services rendered, i.e., the purchased forms are used for production needs.

On the other hand, these costs can be classified as stationery (Subclause 17, Clause 1, Article 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in letter dated May 17, 2005 No. 03-03-02-04/1/123.

UTII

The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the cost of purchasing strict reporting forms does not affect the calculation of the tax base.

OSNO and UTII

Strict reporting forms can be used both in the activities of an organization subject to UTII and in activities on the general taxation system. As a rule, it is known what type of activity the calculations for which a strict reporting form is drawn up, used instead of cash registers, are related to. Accordingly, the costs of purchasing forms and the amount of VAT paid can be determined on the basis of direct calculation. This procedure follows from paragraph 4 of Article 149, paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

In some cases, it is impossible to determine in what type of activity BSOs are used. Therefore, the costs of their acquisition cannot be directly allocated. In this case, distribute them in proportion to the share of income from each type of activity (Clause 9 of Article 274 of the Tax Code of the Russian Federation). The need to use this method may arise, for example, when distributing expenses according to a checkbook.

VAT, which can be deduct for distributed expenses on BSO, calculate according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.

To the received share of expenses for the activities of an organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).