подотчет, 2017
ЦБ РФ решил упростить порядок оформления подотчета
21.05.2017
ЦБ РФ подготовил поправки в порядок ведения кассовых операций юрлицами , а также в упрощенный порядок ведения кассовых операций ИП и субъектами малого предпринимательства.
Текст проекта указаний опубликован на Едином портале для размещения проектов НПА.
Напомним, действующий порядок утвержден указанием Банка России от 11.03. 2014 № 3210-У.
Так, в частности, поправки предусматривают внедрение онлайн-ККТ. Согласно дополнениям, приходный кассовый ордер и расходный кассовый ордер может оформляться по окончании проведения кассовых операций на основании фискальных документов, предусмотренных Федеральным законом от 22.05. 2003 № 54-ФЗ.
Платежный агент, банковский платежный агент (субагент) на наличные деньги, принятые при осуществлении деятельности платежного агента, банковского платежного агента (субагента), оформляет отдельный приходный кассовый ордер.
Также поправки предполагают, что для выдачи наличных денег работнику под отчет расходный кассовый ордер может оформляться по распорядительному документу юрлица (ИП) или письменному заявлению подотчетного лица.
Напомним, в настоящее время допускается только письменное заявление подотчетного лица.
Также упраздняется требование, согласно которому выдача наличных денег под отчет проводится при условии полного погашения подотчетным лицом задолженности по ранее полученной сумме денег.
Кроме того, вносятся поправки в порядок ведения кассовых операций в случае оформления приходного или расходного кассового ордера и в электронном виде.
Кассовые операции с учетом перечисленных поправок можно будет оформлять по истечении 10 дней после дня официального опубликования нового указания ЦБ РФ.
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