Forms of strict accountability for individual entrepreneurs. Correct record keeping of SRF
Book of accounting forms strict accountability is mandatory for use by legal entities and individual entrepreneurs who make settlements with buyers / customers in retail without using a cash register. This book contains information about the receipt / return / write-off of SRF (strict reporting forms). In the article we will tell you in what form and in what order to conduct such a book, and also give a sample of it.
Can form 0504045 be used of the book of accounting forms of strict reporting
For use by legal entities and entrepreneurs carrying out commercial activities in their own interests, there is no approved form of such a document as a book on accounting forms of strict reporting.
However, for use in state / municipal organizations and institutions, there is a form for such a book (form 0504045), approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.
For organizations of other property and individual entrepreneurs, nothing prevents them from either using the form 0504045 to compile the SRF accounting book, or taking it as a basis for developing their own version of the book.
Form 0504045 can be downloaded from our website:
To work with it, the book is most conveniently printed on paper and stitched in the form of a brochure.
The shelf life of a book cannot be less than the shelf life of blank spines or damaged SRF. This means that the book of accounting forms of strict reporting should be kept for 5 years after the last entry in it.
About who, after the introduction of online cash registers, has the right to continue working with SRF according to the old rules, read the article "Form of strict reporting instead of a cash register receipt (nuances)" .
What else to take as an example of a journal of accounting forms of strict reporting
Any organization or individual entrepreneur can develop its own journal of accounting forms of strict reporting, adhering to the requirements for the presence in this document of all required details... Due to the fact that this register accumulates and systematizes information about the primary cash register, the book of accounting forms of strict reporting can be attributed to the registers that comply with the requirements of the Law "On Accounting" dated 06.12.2011 No. 402-FZ.
The obligatory details of such registers are listed in clause 4 of Art. 10 of Law No. 402-FZ. Among them:
- the name of the register and the company;
- start and end dates for keeping the register;
- units of measurement and size of accounting objects;
- chronological record of grouped accounting objects;
- Full name and positions of persons filling out the register, with signatures.
Read about the requirements for filling out the primary information in the material "Primary document: requirements for the form and the consequences of its violation" .
The procedure for filling out the SRF accounting book
The book of strict reporting forms must contain records of the arrival, issue, return and write-off of blank primary documents. The stubs of issued SRFs, as well as incorrectly filled in their forms and those that will no longer be issued for any reason, are attached to the register.
In the header of the SRF accounting book or on its separate page, which will serve as the title page, it is necessary to give the name of the document and the period covering all entries made in it. Under the name of the register, the name of the legal entity (or the full name of the entrepreneur), the OKPO code is indicated, you will also need to indicate the department that maintains this chronological list (more often it is the accounting department) and the name of the BSO form.
The tabular section of the document provides for the following columns:
- for a date;
- the name of the recipient or supplier of the forms;
- details of the document-basis, testifying to the fact of acceptance and transfer of each registered form;
- data on the receipt, use and balance of forms, indicating the series and number of the form, as well as the number of forms, if the reception / transmission of a pack of documents is recorded (for example, an arrival from a printing house - in this case, serial numbers are indicated from the first to the last forms from the pack, folded on order);
- the total number of forms received / issued / remaining at the end of the period for which the book was opened.
All information on how to fill out a book of accounting forms of strict reporting should be reflected in a local act issued by the head of the enterprise. In the same order (or in a separately issued one), the person responsible for the safety of the SRF and compliance with the rules for handling them should be named. This employee must also have a liability agreement. This person will make entries in the SRF accounting book.
Where to download a sample of filling out the book of accounting forms of strict reporting
A sample of filling out the book of accounting forms of strict reporting is on our website.
The main condition for maintaining such a register is the observance of the chronological order of records and the reflection of information about each, without exception, strict reporting form, which was registered and used.
Regarding the design of the book, one should also take into account the rule specified in clause 13 of the provision approved by the Government of the Russian Federation of 05/06/2008 No. 359. The point is that all pages of this document must be numbered and stitched, and the stitching itself must be certified by the director's signature / chief accountant and stamp.
Outcomes
The book intended for accounting SRF is kept by government agencies on a specially established form (form 0504045). Other legal entities and individual entrepreneurs have the right to use this form or create their own, subject to the mandatory requirements for the details of such a document.
The employee who makes entries in the register of the SRF is appointed by the order of the head and is the materially responsible person. The entries in the book are kept in chronological order... It is supplemented with BSO spines and their damaged / unused forms. General rules registration book of SRF are similar to the rules of registration of the cash book.
In the printing house, our organization orders forms of strict reporting (UTII - receipts for the hotel and parking lot) and OSNO - hunting vouchers. We keep in the accounting department two journals of accounting forms of strict reporting (they are stitched and numbered) upon arrival and transfer of the invoice to the materially responsible persons of the SSO by numbers, as well as a journal of writing off the SSO (.. SSO are recorded in accounting on account 10.06 not by numbers, but by quantity. and also debited. We do not use account 006 (forms of strict reporting). Is this a violation of accounting and accounting rules for SRF? What penalties are provided? Organization by organizational form - is SONKO is a simplified type of accounting use of double entry).
Yes, this is a violation of the rules for keeping records of the SRF and accounting in general for the balance.
The tax authority may try to hold the organization accountable for the lack of off-balance sheet with reference to article 120 of the Tax Code of the Russian Federation.
A gross violation of the rules for accounting for income and expenses is the absence in the organization of primary documents, invoices or registers of accounting or tax accounting... In addition, a systematic (twice or more during a calendar year) untimely or incorrect reflection in accounting and reporting is recognized as a gross violation. business transactions, Money, material values, intangible assets and financial investments organizations (paragraph 3, clause 3, article 120 of the Tax Code of the Russian Federation).
But the judges indicate that the information to be reflected in accounting statements on off-balance sheet accounts, does not affect the formation of the asset and liability of the balance, and is also not an income or expense of the organization (Resolution of the Federal Antimonopoly Service of the Moscow District dated 11.03.2009 No. KA-A40 / 1181-09, Decision Arbitration court of Moscow dated June 21, 2005 No. A40-14510 / 05-80-45, Resolutions of the FAS of the East Siberian District dated July 29, 2008 No. A19-566 / 08-20-F02-3528 / 08, West Siberian District dated 08.09. 2004 N F04-6301 / 2004 (A75-4445-14)). Therefore, the organization cannot be held liable on this basis.
In order not to generate controversy, it is still better to keep off-balance sheet accounting.
Elena Popova, state advisor tax service RF rank I .
How to draw up and reflect in accounting and taxation of strict reporting forms
When rendering paid services to the population, the organization can, instead of using the CCP, draw up calculations with a strict reporting form (BSO) (clause 2 of article 2 of the Law of May 22, 2003 No. 54-FZ).
Admission
Forms of strict accountability are produced by typographic method or formed using automated systems(clause 4 of the Regulation approved).
Record letterheads made by typographic method by names, series and numbers in the book of accounting of document forms. The form of such a book for commercial organizations is not approved. Therefore, the organization needs to develop it independently. As a basis for developing your own document form, you can take:
- the form of the book for the accounting of documents of strict reporting OKUD 0504819;
Sheets of the book of accounting forms must be numbered, laced, signed by the head and chief accountant of the organization, and also sealed.
Accounting of forms made using automated systems is carried out automatically by means of software, which allows you to get information about the issued forms of strict reporting. In this regard, when forming strict reporting forms in an automated way, an organization must comply with the following requirements:
- the automated system must be protected from unauthorized access, identify, record and save all operations with the document blank for at least five years;
- when filling out and issuing a document form, the automated system saves a unique number and a series of its form.
Register the receipt of SRF on the same day with an acceptance certificate. It can be drawn up, for example, according to the form approved by the GMEC protocol dated 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 commission for acceptance of the BSO is fixed by the order of the head of the organization. Such rules are provided for in clause 15 of the Regulations approved by the RF Government Decree of May 6, 2008 No. 359.
For information on whether an organization can use self-developed forms, see When can strict reporting forms be used for cash settlements.
Storage
The head of the organization must, by order, appoint a person responsible for the storage and issuance of strict reporting forms. With this employee, you need to conclude an agreement on full financial responsibility and create conditions for him to store the SRF. Forms of strict accountability must be stored in metal cabinets, safes or specially equipped rooms, which are sealed or sealed daily. Such rules are established by clauses and Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
For information on how to store and destroy strict reporting forms, see How to issue, store and destroy strict reporting forms for cash payments.
Situation: 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 when organizing the accounting and storage of strict reporting forms
Accounting: acquisition of BSO
Reflect the acquisition of strict reporting forms in accounting by postings:
Debit 10 (15) Credit 60
- the receipt of strict reporting forms is reflected;
Debit 20 (23, 25, 26, 44 ...) Credit 10 (16)
- the forms of strict reporting were transferred to the divisions of the organization for use (at the time of transfer of the forms for the report).
Such rules are established by clause 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4 / 63-2001, and clause 15 of the Regulation approved by the RF Government decree of May 6, 2008, No. 359.
Reflect the receipt of strict reporting forms on the off-balance sheet account 006. This is explained by the fact that the movement of such documents requires additional control (Chart of Accounts). Reflect beyond the balance sheet in a conditional assessment. Such rules are established in the Instruction to the Chart of Accounts. Conditional assessment can be equal to the actual price or any other value, for example, 1 RUB. The procedure for determining a conditional assessment is fixed in the accounting policy for accounting purposes (clause 4 of PBU 1/2008).
Accounting: BSO movement
In accounting, reflect the movement of strict reporting forms by postings:
Debit 006 subaccount "BSO in accounting"
- capitalized forms of strict reporting in off-balance sheet accounting in conditional valuation;
Debit 006 subaccount "SSR in the department" Credit 006 subaccount "SSR in accounting"
- Forms of strict accountability were handed over to be reported to an employee of the subdivision;
Credit 006 subaccount "BSO in the subdivision"
- written off forms of strict reporting in off-balance sheet accounting.
In addition to the forms issued to customers instead of the KKT check, on account 006, consider:
- check books;
- vouchers received by the organization in the branches of the FSS of Russia;
After the SRF is filled, it becomes primary document... If such a document was paid at the expense of the organization and indicates an unfulfilled obligation in relation to it, then such documents are called cash and are recorded on account 50-3 " Cash documents". These documents include:
- travel documents (air and train tickets);
- vouchers purchased by the organization;
- other similar documents.
An example of the reflection in accounting and in taxation of the receipt and use of strict reporting forms
LLC "Alpha" is engaged in the provision of laundry services and uses strict reporting forms.
On August 23, Alpha acquired 100 forms of strict reporting “Order-Order”, the total cost of which was 236 rubles, including VAT - 36 rubles. During the rest 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, the forms of strict reporting are taken into account in the conditional assessment of 1 rubles.
Alpha determines income and expenses on an accrual basis. Income tax is paid monthly. Due to the fact that the accounting procedure for expenses for strict reporting forms in Chapter 25 Tax Code RF is not installed, in accounting policy for the purposes of taxation of "Alpha" it was fixed that these costs are included in the composition of the material and are indirect in the calculation of income tax.
The purchase of blanks was reflected in the accounting by the following entries:
Debit 10 Credit 60
- 200 rubles. (236 rubles - 36 rubles) - forms of strict accountability were capitalized;
Debit 19 Credit 60
- 36 rubles. - VAT allocated from purchased forms;
Debit 68 subaccount "Calculations for VAT" Credit 19
- 36 rubles. - accepted for deduction of VAT on forms;
Debit 006
- 100 rubles. - capitalized forms of strict accountability for the balance sheet in conditional valuation;
Debit 20 Credit 10
- 56 rubles. (200 rubles / piece: 100 pieces x 28 pieces) - the forms of strict accountability were transferred to the responsible person;
Credit 006
- 28 rubles. - the strict reporting forms issued to clients were written off.
These forms, made by typographic method, were reflected by the accountant in the book of accounting of strict reporting forms.
In tax accounting, the cost of 28 issued forms in the amount of 56 rubles. was included in the expense in August.
A strict reporting form (SRF) instead of a CCP check: what are the reporting requirements, in which case a SRF is issued instead of a CCP, storage and write-off of SRF.
In the case when small companies or private entrepreneurs providing various services to the population do not have a cash register, they can issue receipts instead. This is stated in the second article, second paragraph Federal law RF dated May 22, 2003 (No. 54 F3). Work with such documents is written in the decree of the government of the Russian Federation No. 359 of 08.05.2008.
In what cases is it allowed to use SSR instead of CCP?
- This document applies only when it comes about cash settlements with the population. If the client is a legal entity, it is prohibited to use SRF;
- This form can be issued only if the company provided services, and did not sell goods;
- Entrepreneurs who work in a voluntary tax regime and on a patent can work without a CCP. When a client requests a check, they must issue him a SRF (in the case of providing services to the public).
Requirements for strict reporting forms
SRF should include the following information:
- Series, number and title of the receipt;
- Information about the seller: full name for a private entrepreneur (private entrepreneur) and name and form of ownership for organizations;
- Individual taxpayer number;
- Type and name of the service provided;
- Service cost;
- Payment amount (in cash or bank card);
Date of the operation; - Position, full name and signature of the person who performed the operation;
- who provided the service;
- Other details that may indicate the specifics of the service.
Accounting forms of strict reporting in accounting and storage
Basic rules for accounting and storage of documentation that belongs to the category of "strict reporting":
1. The accounting of such securities shall be kept in a separate register of document blanks. There are a number of requirements for such a magazine. Basic requirements: the journal must be kept accurately and not allow errors and corrections in it. It must be numbered, sealed, laced and certified by the signature of the director and chief accountant of the enterprise.
2. If a shortage of SRF is found, it is necessary to create an act, which indicates the series and numbers of the missing forms. The act is signed by a special commission. The commission is created by the director of the organization.
3. The movement of such documents should be recorded in a special card for their accounting.
4. Forms of strict accountability must be stored in safes or closets that are locked with a key. At the end of each working day, the safe or closet must be sealed and sealed.
5. Used CRM forms must be kept on the territory of the organization in specially designated places for at least five years. At the end of this period, an act on the destruction of strict reporting forms is created and the roots are destroyed. Damaged forms must be disposed of in the same manner as the stubs from used CO papers.
6. Forms can be printed at a printing house, produced using automated systems or filled online.
If the production of strict reporting forms is carried out by an automated system, it must be protected from unauthorized access, and all reports must be stored for 5 years. Each BSO must have a number and a series. If tax authorities request information about the documents, the organization must provide it.
In addition, there are online systems that allow you to print, cancel and organize reports online.
Write-off of strict reporting forms
The backs from DSO are written off by a special deed for cancellation. The procedure for writing off such securities is spelled out in the decree of the government of Russia No. 359 of 05/06/2008.
Resolution No. 359 says that the company must keep the stubs on which the amounts are indicated funds accepted at least 5 years. These spines are stored in sealed bags at all times to prevent them from being stolen or damaged. After 5 years, the roots are subject to destruction. To do this, a write-off act is drawn up, which indicates the numbers of documents to be written off. The act is signed by a special commission, which is created by the director of the enterprise.
Sample blank receipt of strict accountability
This is a form of strict accountability. As you can see, it is executed in accordance with all the rules for processing such documents. It contains all the information, it remains only to enter the date of the operation, the name of the service, the cost of the service, the person in charge (the person who writes out the document), and sign and seal.
Sample of filling out the BSO form:
The receipt for each entrepreneur or company is printed individually, because the printed version assumes the indication of data about a specific legal entity.
You can take this form as a basis and create a similar document for your enterprise based on its example. Remember that such documents must be printed in a printing house or using automated systems.
Remember that proper filling, storage, accounting, use and destruction of SRF will save you from problems with tax office, therefore, treat these documents and their filling responsibly.
See also a video on when you can issue strict reporting forms:
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Internet service "My Business": real help accountant
In some cases, individual entrepreneurs, as well as organizations, are allowed not to use cash registers. But in this case, it is strictly necessary to use SRF.
These documents have a format established by law. There are certain rules for their use and application. There are many very different features, nuances and complexities of compilation.
It is very important to remember about the need to maintain special accounting records. It is presented as a magazine with a large number of tables, they reflect information on the forms of strict reporting, the most detailed information.
Basic aspects
Individual entrepreneurs and various organizations in some cases have the right not to use KKM, not to issue cashier's checks... A complete list of situations, when possible, is reflected directly in legislative acts.
It is important to familiarize yourself with them in advance. This will make it possible to avoid difficulties of all kinds associated with the preparation and formation of documentation.
The most significant nuance is the need to keep records of all SRF issued to the population. Since this kind of documents can be formed and used only in the case of cash settlements with individuals.
SRF cannot be used for settlements between individual entrepreneurs and legal entities. It will be necessary to consider the difficulties, and also get acquainted with the order of how the book is filled in, in advance.
The most significant questions:
- definitions;
- purpose of the document;
- legal regulation.
Definitions
Today all activities in mandatory must be carried out in accordance with applicable legal regulations. But for their correct interpretation, it will be necessary to have an idea of the terms used.
The list of basic concepts at the moment includes the following:
- payment terminal;
- fiscal regime;
- fiscal memory;
- form of strict accountability;
- accounting book (forms);
- cash.
The abbreviation KKM means cash registers. These devices are operated by both individual entrepreneurs and legal entities. Serve for the formation of cashier's checks. It is they who are replaced by BSO.
Cash registers must be registered in a special register. All the nuances of using this equipment are established by law.
Payment terminal | Cash accepting device. Refers to KKM. Also, like other machines of this type, it prints receipts and can work without an operator. Acceptance of cash from the population does not require presence natural person... Registration is mandatory |
Fiscal regime | Operation of the device with the included fiscal memory. This ensures the fixation of all required data. |
Fiscal memory | Special electronic memory, which contains data on all accomplished financial transactions... Its main feature is the lack of the ability to interfere with its work. Access to this memory is only possible with a special service code. It is set at the time of registration with the tax office |
BSO | It is a special document, a form of strict reporting. It has an installed current legislation shape. These documents must comply with the recommendations for filling. Contains a list of data on the performed cash settlement operation. There is an extensive list of various nuances associated with this type of documents. First of all - the need to maintain strict accounting. It is implemented by compiling a special book |
Cash book for accounting balances of strict reporting forms | Includes a list of data on each SRF that was issued by the SP, legal entity for a certain period of time. There are certain requirements for the format of this document. The book is checked by the regulatory authorities - regional office tax service and other |
Cash payments | Purchase of goods, payment for services in cash. It is in the case of making settlements in this way that SRF is used. There is no need for cashless payments in SRF. There are many very different nuances associated with the reporting procedure. It is important to remember that violation of the basic rules will lead to administrative liability. It involves quite serious monetary fines. |
Purpose of the document
A document of this type simultaneously solves a fairly large number of very different tasks.
The book of accounting forms of strict reporting serves for the implementation of the following purposes:
The use of this book not only simplifies the inspection by the regulatory authorities, but also makes the work of an individual entrepreneur, a commercial enterprise, more organized.
A special magazine allows you to check the accuracy of data in various documents of accounting / tax reporting.
Thus, it becomes possible to avoid a large number of difficulties, questions from the tax service.
Legal regulation
The book of accounting forms of strict reporting form 0504045, an example of filling out which can be found on the Internet without much difficulty, has been installed
This document is fundamental. It includes special appendices that regulate various forms of reporting documents:
It is necessary not to forget about the many different nuances associated with regulatory documents of this kind.
For individual entrepreneurs, enterprises doing business are not designated standards regarding.
That is why it is necessary to focus on the order indicated above, which applies to state institutions different types, off-budget funds.
The procedure for the formation of the journal of accounting for SRF
The algorithm for compiling an accounting journal for the SSO, despite not being set on state level of the standard must comply with some recommendations.
Whenever possible, the following points should be considered:
- data;
- how it is composed;
- fill pattern;
- nuances for entrepreneurs who conduct their business without concluding.
Required data
At the moment, the form of this document indicated in the regulatory documents is absent. But at the same time, some specific data must be reflected in a special book.
The list of such information includes:
The above data is the "header" of this document. The next step will be to compile a list, it will include the following data:
- the time of the formation of the SRF;
- from whom the cash was credited, the purpose of the transfer;
- grounds (full name, its individual number and date of compilation);
At the bottom of the table, the "Total" column must be present. It reflects the data of the following columns (total):
How the document is drawn up
There are no specific rules for an individual entrepreneur for the preparation of these documents. But at the same time, it must be remembered that a special local act must be formed directly at the enterprise itself.
It is published by the head of the enterprise. It should be remembered that the act itself has certain formation rules. In the order, which establishes a certain form of the accounting book, the responsible person is necessarily indicated.
It performs the following functions:
- is responsible for the safety of the SRF accounting book;
- responsible for maintaining a book of accounting forms of strict reporting.
An essential feature that is directly related to the person in charge is the preparation of a special one.
All entries in the SRF ledger must be made by the person in charge. There are simply no alternatives provided.
The book itself must necessarily contain data on the issue / return / receipt / write-off of all forms of primary reporting documents. BSO roots must be attached to the register.
In addition to them, you also need to attach:
- incorrectly completed forms of strict reporting documents;
- documents not issued for any reason.
Sample filling
It will be possible to avoid all sorts of difficulties when filling out strict reporting forms by familiarizing yourself with a correctly drawn up document. A sample filling can be easily found on the Internet.
It is only important to use well-proven resources as a source. This is especially true of the situation with the formation of a special act, on the basis of which the book is compiled.
Nuances for individual entrepreneurs without workers
Drawing up a book of strict reporting forms is associated with a large number of very different nuances. They especially need to be given attention if an individual entrepreneur operates without employees.
The most significant nuances in this case include the following:
- the entrepreneur himself acts as the person responsible for keeping the book;
- also approves the document by the individual entrepreneur;
- storage should be at least 5 years;
- allowed only after 1 month - from the date of the inventory;
- unused forms can be stored for any time - there are simply no time limits for this case;
- cancellation of forms is carried out in a standard way.
There are many different features associated with keeping records of strict reporting forms.
It is important to familiarize yourself with all of them, only in this way it will be possible to avoid the occurrence of a variety of difficulties, as well as fines.
The SSO includes a variety of documents confirming the fact of providing services to the population. It can be:
- tickets to public transport;
- receipts for payment of services;
- vouchers;
- season tickets, etc.
Legislative provisions
All organizations providing services to the public must use KKM or strict reporting forms in their work. This is indicated in the Federal Law of 22.05.03, No. 55-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards." According to him, the head of the company can independently choose the most convenient method of settlements with consumers.
The use of the BSO in the work should be based on the Regulation No. 359 of 05/06/2008. on the implementation of cash settlements and (or) settlements using payment cards without using KKM cash registers. It contains basic information about these forms.
If an organization uses SSR in its work, it should have a register of strict reporting forms, which should be completed in a timely manner.
SSO accounting journal, sample filling
BSO accounting journal, sample
Bookkeeping requirements
The obligation to keep the register of the SRF is stipulated by law. Information about this is contained in the Government Decree of 06.05.08. No. 359.
There is no approved form for this document, so organizations can use Form 0504045, which is used in government agencies, or develop their own.
Sample book of accounting BSO, form 0504045
Document pages are stitched and numbered.
The document is maintained by an employee appointed by the order of the head. Usually, this responsibility is assigned to an accountant or cashier. The responsible employee conducts posting, storage of SRF, receiving funds from customers and issuing a form. He is also involved in making entries in the accounting journal.
Internal control over accounting is carried out during the inventory simultaneously with the check of cash balances. An external audit is carried out by the tax authorities. The result of the check is indicated in the act.
Filling procedure
The book is intended for internal accounting BSO. It reflects information about the reception of SRF and their issuance to the responsible officer. The information is grouped with the indication of the SRF details. Information about received, written off and erroneously filled documents is entered. It goes like this:
when entering data on receipt, the date of acceptance, name, series, number and number of forms are indicated. Indicate full name, position and signature responsible person;
the procedure for disposing of forms is drawn up similar to their acceptance;
when writing off, information is entered into the document about the reasons for the write-off and data about the document on the basis of which the sheet was written off (for example, a typographical defect);
erroneously filled sheets of paper should not be thrown away. They must be attached to the journal.
The journal of accounting forms of strict reporting, free of charge
Is there a penalty for not having a magazine?
Refusal to keep the book threatens the head of the company with a fine. This is indicated in Art. 120 of the Tax Code of the Russian Federation and Art. 15.11 Administrative Code.
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