Can the company not have a chief accountant? Who will sign the invoice? Comply with the requirements of the tax authorities
From four months to six months Up to 24 months Up to 36 months 199 part 2
–––– Up to 72 months Up to 36 months 199.1
- wages for 12 months.
From four months to six months Up to 24 months Up to 36 months 199.1 part 2
- salary for 24 months.
- salary for 60 months.
- Up to 72 months Up to 36 months 199.2 200 Salary for 18 months
- salary for 36 months.
- Up to 60 months Up to 36 months The chief accountant can be brought to tax liability. It is prescribed in the Tax Code of the Russian Federation.
Criminal liability of the chief accountant
Note Criminal liability for non-payment of taxes can only threaten if the company “intentionally” for 3 consecutive years has not paid a large amount to the budget (Article 199 of the Criminal Code of the Russian Federation): (or) in aggregate more than 2 million rubles. provided that the share of unpaid taxes exceeds 10% of taxes payable for this period; (or) more than 6 million rubles. Keep in mind that cases of criminal prosecution of chief accountants are extremely rare.
Since the accused for tax crimes are mainly the heads of organizations (Clause 1 of Art. 6, Art. 18 of Law No. 129-FZ). And it is better for them to shield the chief accountant, since for the commission of a crime by a group of persons by prior conspiracy, the punishment is more severe (Part 2 of Art.
199 of the Criminal Code of the Russian Federation). A separate agreement on full financial responsibility is not for the chief accountant He came to us to get a job Chief Accountant.
What the accountant is responsible for - penalties and fines
Info
Failure to submit or delay in submitting a declaration or settlement 300 - 500 rubles. Failure to provide information to the tax authority or non-budgetary fund necessary for them to control the payment of taxes and contributions, as well as the correctness of payment of benefits Failure to comply with the procedure or deadlines for submission of accounting and reporting forms for currency transactions 4-5 thousand.
Attention
Gross violation of accounting rules and accounting presentation 2 - 3 thousand rubles. Violation of cash discipline 4-5 thousand rubles. 2 months the Chief Accountant can also bear criminal responsibility (Article 18 of Law N 129-FZ; p.
Clauses 7, 17 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of December 28, 2006 N 64), for example, for tax evasion by an organization (Articles 33, 34, 199 of the Criminal Code of the Russian Federation).
Accountant's responsibility
An employee, having not received the due funds, has grounds for contacting the Labor Inspectorate. After this appeal, checks are initiated in the organization.
If violations were identified during the inspection, fines are issued. A specific person, including the chief accountant, can be obliged to pay a fine.
Consider who exactly will be responsible:
- If the salary was not paid due to the fact that there are no funds on the organization's account, the responsibility rests with the head of the enterprise.
- If there are funds in the account, this is considered proof of the delay in money due to the fault of the chief accountant. Accordingly, he will be responsible.
In this case, administrative responsibility in the form of a fine is usually imposed. Responsibility for non-payment of taxes For non-payment of taxes, the chief accountant will face criminal or administrative punishment.
What the HR officer should know about the responsibility of the chief accountant since 2016
Can it be foreseen that I, as the chief accountant, will not bear any responsibility? If so, in what document should this be written so that the tax and other authorities do not have any questions for me during the check? Please note that the chief accountant, according to the Accounting Law, is responsible (Clause 2, Article 7 of Law N 129-FZ) for maintaining accounting, as well as for the timely presentation of a complete and reliable accounting statements... And you cannot overlap this norm of the Law with an employment contract or job description. Therefore, if your position is called "chief accountant", then you will bear full responsibility for "accounting" violations. And it does not matter how you agreed with the director, at the same time, the obligation, for example, to keep tax records, submit declarations and calculations, calculate taxes and insurance premiums are not assigned to the chief accountant by the Law on accounting.
When is the criminal liability of the chief accountant
Material liability agreement with the chief accountant Resolution No. 823 contains a list of positions with which liability agreements are concluded. The chief accountant is not on the list. In addition, within the meaning of Article 243 of the Labor Code, the condition of full compensation for losses to the company should be contained in the employment contract of the chief accountant.
it is important not to assign responsibility to the chief accountant with a separate agreement. However, if the financier also works part-time as a cashier, a liability agreement with the chief accountant, a sample of which can be viewed here, can be drawn up. The form of the contract was approved by Resolution No. 85. Responsibility of the chief accountant after dismissal According to the provisions of Article 392 of the Labor Code, a company can recover losses from the chief accountant even after his dismissal.
The article sets the deadline for going to court: a year from the moment the damage was discovered.
Chief accountant: responsibility of the chief accountant
Responsibility of the chief accountant for inaccurate information The chief accountant can be held administratively liable if his employment contract stipulates the obligation to keep accounting and draw up reports. For example, if the tax amounts in the reporting are reduced by 10% of the actual size, or a feigned financial transaction is carried out, Article 15.11 of the Administrative Code applies (a fine of up to 10 thousand rubles).
And under Articles 15.5 and 15.6 of the Administrative Code, the chief accountant can be fined 500 rubles for violation of the cash regime or failure to submit a declaration (for each case). The chief accountant can be brought to criminal responsibility only if it is proved that he is personally guilty of non-payment large sums taxes (more than 6 million rubles) or in the distortion of the amount of fees for this difference. Under article 199 of the Criminal Code, he faces a fine of up to 300 thousand rubles, arrest or imprisonment for up to two years.
What is the responsibility of the chief accountant
- organization of information support for costs, preparation of estimates;
- ensuring the payment of taxes and other contributions to the budget;
- analysis and formation of tax policy;
- audit;
- ensuring cash discipline (drawing up estimates, writing off shortages, counterparties' debts, minimizing taxes);
- participation in the execution of audits (preparation of documents to the court for shortages, spending of funds);
- ensuring the delivery of tax reports;
- ensuring the correct storage of documents or transfer to the archive;
- organization of advanced training for accounting staff.
important in small firms there may be one accountant on the staff, in this case, his employment contract must contain all the responsibilities (for example, calculating and issuing salaries, preparing tax payments, etc.).
Responsibility of the chief accountant from 2017-2018
Labor Code of the Russian Federation. For non-transfer of alimony Incorrect calculation of alimony or non-transfer of alimony threatens the chief accountant not only with administrative but also criminal liability. According to the law, for such a gross violation, a fine of 15,000 - 20,000 rubles is envisaged, if the court proves the employee's guilt in full, the amount of the fine reaches 200,000 rubles up to imprisonment for a period of 2 years.
Financial responsibility of the chief accountant If the chief accountant, in accordance with the duties prescribed for him, interacts with monetary or material assets, then full financial responsibility can be established for him. At the same time, it is necessary to prescribe such responsibility for the chief accountant in the employment contract. In the event of a loss event, the degree of involvement of the accountant is determined.
- criminal - under Articles 199 and 199.1 of the Criminal Code of the Russian Federation for evading transfer tax amounts, for failure to fulfill the functions of a tax agent. What violations and errors are liable for? According to the requirements of the law, the accountant is responsible for:
- For errors in accounting;
- Violations in the conduct of income and expense transactions;
- Inconsistent bank reconciliations;
- Violation of the write-off rules;
- Formation of accounting reports with errors;
- Incorrect payroll;
- Tax offenses.
Criminal liability for tax offenses If the company does not pay tax payments, then comes responsibility for the chief accountant and director of the enterprise for tax violations.
We remind you that the presence of the signature of the chief accountant is assumed by the standard forms No. KO-1 and No. KO-2, established in Regulation No. 148 *.
Cash duties of the accountant are established in nn. 32, 33 of Regulation No. 148 :
(1) fill in the PKO / RCO before transferring them to the cashier;
(2) register PKO / RKO in the Register of incoming and outgoing cash documents of the form No. KO-3 (No. KO-3a) from Regulation No. 148 .
If the position of "chief accountant" in staffing table the enterprise is absent, then the fulfillment of the corresponding duties is usually assigned by an administrative document either to the director (head) of the enterprise, or to the so-called accountant without the right to sign (apparently, this means the absence of the signature of such an accountant on the financial and economic documents of the enterprise) ...
As for the signature of the chief accountant on cash documents, where, according to their typical forms, it is needed (as noted above), then accordingly nn. 25, 26 of Regulation No. 148 allow both PKO (main part and tear-off receipt) and RKO
instead of the chief accountant, sign to another person authorized by the head of the enterprise
Of course, this assignment of duties must be formalized by an appropriate order.
Thus, the responsibility to sign the PKO and RKO instead of the chief accountant (even if there is such a position in the staffing table of the enterprise) can be assigned to the accountant. Or maybe -
to any other employee of the enterprise
And even on the "most important" - the very leader (director). No exceptions in this sense Regulation No. 148 does not contain.
By analogy with this, we pay attention.
First, the mentioned nn. 32, 33 of Regulation No. 148 allow duties (1) and (2) to be imposed by order not on the accountant (in job description which they are usually written down), and on another " responsible person enterprises ”, that is, simply for any other employee.
Secondly, according to Clause 45 of Regulation No. 148 in the absence of the position of "cashier" in the staffing table of the enterprise(in this situation there is such a condition), the head, by order, can assign such duties to an accountant or other employee (of course, with the conclusion of an agreement on full liability).
And also - in the absence of exceptions in Regulation No. 148- the manager himself has the right to fulfill the duties of the cashier.
The tax authorities agreed with this at 109.15 BZ. By the way, they instruct such a manager to put his signature on cash documents twice - for himself as a manager and for a cashier.
Therefore, if your manager does not want to see your signature at all, then he has the right to undertake the obligation to sign the PKO / RCO for the chief accountant... And put two signatures in the RSC.
Qualitative accounting services necessary for all organizations, without exception, including small businesses. However, not every company can afford to maintain a full-fledged accounting service. Nikolay Vizer, Senior Legal Adviser law firm"Turov and Poboikina-Siberia", will tell you what to do if the company does not have the position of chief accountant.
Approved forms of many financial documents contain such requisites as the signature of the chief accountant. Accordingly, the absence of this employee in the organization can create additional difficulties. Let's figure out how to solve possible problems.
According to law
The situation with the absence in the organization of the accounting service and the position of the chief accountant is quite typical. Moreover, such an opportunity is provided by the law, it is directly provided for by Article 7 of the Federal Law “On Accounting”. This rule allows several options for organizing accounting, depending on the type and size of the business. So, for small and medium-sized companies, the presence of such an employee in the staffing table and office is not necessary. Here the question may arise - how to understand if my company belongs to these types of legal entities? Let me remind you that in Russia there is a Federal Law "On the development of small and medium-sized enterprises in Russian Federation". It defines the criteria for classifying organizations as small and medium-sized businesses, including: the total share of the state and large business entities (up to 25%); the average annual number of employees (up to 250 people); the amount of annual revenue (no more than one billion rubles) and book value assets. It should be understood that the indicators established in the law can change over time.
The accounting option chosen by the head must be registered in. In the future, it can be changed by the director of the company at any time. It should be borne in mind that the company may exceed the established indicators. True, not systemically. If violations of the criteria are repeated for two years in a row, then the company may lose the status of a small or medium-sized business, which will entail corresponding changes in the organization of accounting.
Staff specialist
Most organizations that cannot afford an accounting service or do not feel the need for it, as a rule, hire an accounting specialist, as they say in vacancies, "in the singular" or "with the function of chief." Please note: in the employment contract of such a specialist, you need to specify in detail his duties, including signing. In addition, the manager must issue an appropriate order giving this employee the right to sign papers.
Since accounting has been transferred to another legal entity or entrepreneur, they are not at all obliged to be at the location of the organization, as well as its documents and accounting base. This sometimes makes it possible to protect papers and data during unscheduled checks by various government agencies.
As for the "autographs" on primary documents, then Article 9 of the Law "On Accounting" requires that such papers indicate the position of the person signing them. In this case, it is necessary to write "accountant". This may entail additional difficulties of a purely bureaucratic nature. Those organizations that are careful about primary documentation, may require a set of documents confirming that it is this specialist who is responsible for keeping records. This behavior is especially common in government organizations and large companies. Those who often face similar problems always have a scanned package of documents ready. Most likely, you will have to provide an accounting policy and order. This should be enough, although some enterprises with a "corporate culture" may make the most incredible demands.
You can, of course, leave the title of the position "chief accountant" in the paper. This usually eliminates unnecessary questions, but it introduces two new problems. First, the rules for keeping records are violated, albeit not rudely, and responsibility for them is not provided. But during the tax or audit auditors will certainly pay attention to this. Secondly, such a document will not meet the formal requirements imposed by the law, which, in turn, will give the inspectorate a reason to exclude this paper from the list of documents allowing to reduce the taxable base.
On a contract
The organization has the right to conclude an accounting agreement with an individual entrepreneur or a relevant company. Some firms outsource accounting natural person, which is not an individual entrepreneur. However, such actions may entail Negative consequences... The inspectorate has the right to re-qualify such relations as labor relations. In this case, the company will be charged additional taxes and fees, along with interest and fines.
The specialist himself, who is directly involved in accounting, must meet the requirements established by law. They relate to the availability of vocational education, work experience in the specialty and the absence of a criminal record.
On a note
A document signed by an accountant "with the function of chief" will not meet the formal requirements imposed by the law, which, in turn, will give the inspectorate a reason to exclude this paper from the list of documents allowing to reduce the taxable base.
The transfer of accounting functions to an individual entrepreneur or authorized accounting department should also be reflected in accounting policy companies. In confirmation of the fact that accounting is carried out by a person who is not a member of the organization's staff, the counterparty may require an agreement with the relevant company or individual entrepreneur. For this reason, it is recommended that such contracts either not include a confidentiality clause, or specifically stipulate cases of disclosure of the terms of the contract to third parties.
It is important to understand that since accounting has been transferred to another legal entity or entrepreneur, they are not at all obliged to be at the location of the organization, as well as its documents and accounting base. This sometimes makes it possible to protect papers and data during unscheduled checks by various government agencies.
As for the "primary organization", instead of the chief accountant, the document can be signed by the individual entrepreneur or the head of the organization to which the accounting is transferred. Instead of the words "chief accountant" then it is written " individual entrepreneur»And his full name. If it comes about the company, then it is necessary to indicate its name, organizational and legal form, the title of the manager's position and his full name.
As in the previous described case, you can try to simplify life for yourself and your counterparties, but the consequences will be identical.
Everything in one hand
The head of the company can also keep records. This is the least time consuming and cost effective method. The legislation does not prohibit the director to have an assistant who will actually deal with the execution of all documents. It is only important that the boss signs everything accounting papers and was responsible for its content.
As in previous cases, the head makes his decision in the accounting policy of the organization.
When filling in the "perivichka" in this case, the full name of the head of the organization is indicated in the field "chief accountant" and his signature is put. As a rule, such registration of documents raises few questions from both counterparties and various types of inspectors. Nevertheless, given that independent accounting is allowed only for small and medium-sized businesses, the organization will need to confirm this status. To do this, you will need to provide the counterparty with an up-to-date ("freshness" by each company is determined independently) extract from the Unified State Register of Legal Entities, where the founders will be indicated, information on the average number of employees for the previous calendar year (form 1110018) for the last 2 years, as well as the organization's balances for the same period ...
Thus, current legislature provides a sufficient number of options for organizing accounting in the company. This allows any entrepreneur to choose a form that is convenient for him. It is important to take into account the specifics of each option and not treat them formally. Then the problems will be minimized.
Nikolay Vizer, Senior Legal Adviser, Turov and Poboikina-Siberia Law Firm, for Raschet magazine
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The LLC does not provide for the position of the chief accountant, the position of the accountant is provided.
Does the accountant have the right to sign the accounting and tax reporting?
Having considered the issue, we came to the following conclusion:
In the absence of the position of a chief accountant (accounting service as a structural unit) in the organization's staff, accounting is carried out by an accountant.
The accountant of the organization has the right to sign the financial statements by virtue of the law. The accountant of the organization has the right to sign tax reports if there is a power of attorney.
Rationale for the conclusion:
The basic principles of organizing accounting in an organization are set out from 21.11.1996 N 129-FZ "On accounting" (hereinafter - Law N 129-FZ).
An authorized representative of a taxpayer-organization may also be a person acting on the basis of an order from the organization and a power of attorney (Tax Code of the Russian Federation). A power of attorney is a written authorization issued by one person to another person for representation before third parties (Civil Code of the Russian Federation). On behalf of the legal entity, the power of attorney is signed by its head or another person authorized to do so by the constituent documents.
LLC is a small business entity. The staffing table includes the position of chief accountant (possibly it will be excluded in the future), as well as the positions of three more accountants. Now the chief accountant is being transferred to the position of financial director.
The annual accounts of an LLC are not subject to statutory audit.
Is it possible in this situation to assign duties (accounting, responsibility for registers, accounting management, etc.) of the chief accountant to the general director? If so, who should do it and how?
1. In accordance with Federal law dated 06.12.2011 N 402-FZ "On accounting" (hereinafter - Law N 402-FZ) accounting legal entity organized by its leader. In this case, the head is obliged to entrust accounting to the chief accountant or other official of the organization, or to conclude an agreement on the provision of accounting services. Supervisor credit institution is obliged to entrust accounting to the chief accountant. The head of an economic entity, who, in accordance with this law, has the right to apply simplified methods of accounting accounting for yourself.
In the analyzed situation, an LLC is a small business entity and is not subject to mandatory audit. Consequently, it has the right to apply simplified accounting methods, including simplified accounting (financial) statements (Law No. 402-FZ). Therefore, the head of the LLC ( general manager) can take over the accounting.
Note, however, that Law No. 402-FZ refers to the accounting by the head of the organization, and not to the performance by the head of the duties of the chief accountant. According to the meaning of the legislation, accounting by the head (not counting the cases of combining positions) is possible if there is no (or vacant) position of the chief accountant in the organization's staffing table. This is indirectly evidenced by judicial practice, which, as one of the justifications that accounting in an organization is carried out by its head, considers the absence of the position of chief accountant in the staffing table of this organization or its vacancy (see the Presidium of the Supreme Arbitration Court of the Russian Federation of 16.01.2007 N 11871 / 06, FAS of the North-Western District of 25.01.2000 N А42-5001 / 99-7, the Fourth Arbitration Court of Appeal of 16.11.2012 N 04АП-5034/11).
We believe that the management of accounting personally by the manager will fully comply with the provisions of the law only if there is no accounting department in the LLC structure, and the staffing table does not include both the position of the chief accountant and the position of accountants. Unfortunately, clarifications from the competent authorities or judicial practice on this issue we have not found.
Note that although amendments have been made to Law No. 402-FZ, clause 7 of the Regulation on accounting and financial reporting in the Russian Federation, approved by the Ministry of Finance of the Russian Federation of July 29, 1998, No. 34n (hereinafter - Regulation No. 34n), has not undergone changes. According to the specified norm, the head of the organization can, depending on the volume of accounting work:
a) establish an accounting service as structural subdivision headed by the chief accountant;
b) introduce the position of an accountant into the staff;
c) transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant;
d) keep accounting records personally.
The cases provided for in subparagraphs "b", "c" and "d" of clause 7 of Regulation No. 34n are recommended to be applied in organizations that are classified as small businesses under the legislation of the Russian Federation (taking into account the wording of Law No. 402-FZ). In our opinion, from the specified norm of Regulation N 34n it follows that the head of an LLC (related to entities that, in accordance with N 402-FZ, are entitled to use simplified accounting methods, including simplified accounting (financial) statements, in this case - to entities small business) can keep accounting in person with a small amount of accounting work. If there is at least one accountant on the staff of the organization, the performance of accounting functions by the head does not formally comply with the requirements of the legislation (although, in our opinion, it is not a reason for bringing the organization or its officials to any responsibility).
At the same time, we note that if there is a vacant position of the chief accountant in the LLC, the duties of the chief accountant can also be assigned to the head in the order of combining positions or part-time jobs.
2. Currently, the legislation does not explicitly provide for the procedure documenting acceptance by the general director of the responsibilities for accounting, as well as the procedure for entrusting the maintenance of this accounting to the chief accountant or other official of the organization. Since the general director of an LLC is its sole executive body and head, whose competence includes, among other things, representation on behalf of the company without a power of attorney, issuing orders for the appointment of employees of the company, their transfer and dismissal, exercising other powers not assigned by law or the charter of the company to the competence of other bodies of the company (. Mandatory audit of the annual accounting (financial) statements.
Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of the Russian Union of Auditors Bulantsov Mikhail
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Zolotykh Maxim
The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.