С 30 ноября – обновленный порядок ведения кассовых операций с наличными деньгами

Елена Самтынова

С 30 ноября – обновленный порядок ведения кассовых операций с наличными деньгами
Professor25 / Depositphotos.com

Банк России внес изменения в порядок ведения кассовых операций юрлицами, ИП и субъектами малого предпринимательства (указание Банка России от 5 октября 2020 г. № 5587-У). В частности, предусмотрено, что если обособленное подразделение юрлица не хранит наличные деньги и по окончании проведения кассовых операций сдает их в кассу юрлица, то кассовую книгу 0310004 обособленным подразделением можно не вести. При этом отмечено, что прием в кассу юрлица наличных денег, сдаваемых обособленным подразделением, а также изъятых из автоматического устройства, осуществляется по приходному кассовому ордеру 0310001. Юрлица и ИП смогут вести кассовые операции с применением автоматических устройств, работающих в автоматическом режиме без участия работников.

Уточнены обязанности кассира по приему наличных денег. Он должен принимать наличные деньги полистным, поштучным пересчетом. При приеме наличных денег кассир обязан осуществлять контроль их платежеспособности в соответствии с указанием Банка России от 26 декабря 2006 года № 1778-У о признаках платежеспособности наличных денег. Закреплено, что платежеспособные банкноты и монета Банка России обязательны к приему организацией, платежным агентом (субагентом). Также кассир должен удостовериться в том, что выдача наличных денег осуществляется лицу, указанному в расходном кассовом ордере 0310002 (расчетно-платежной ведомости 0301009, платежной ведомости 0301011).

Исключены положения, предусматривающие выдачу наличных денег по доверенности. В случае наличия на банкнотах одного и более из повреждений, указанных в абз. 6–15 п. 2.9 Положения Банка России от 29 января 2018 г. № 630-П их выдача кассиром не допускается. Такие банкноты сдаются в банк или в организацию, входящую в систему Банка России.

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Распорядительный документ юрлица, ИП на выдачу наличных денег можно будет оформить на несколько выдач наличных денег одному или нескольким подотчетным лицам с указанием Ф. И. О., сумм наличных денег и сроков, на которые они выдаются. Срок предъявления подотчетным лицом авансового отчета теперь может быть установлен руководителем организации, тогда как в прежней редакции для этого предусматривался срок, не превышающий трех рабочих дней после дня истечения срока, на который выданы наличные деньги под отчет, или со дня выхода на работу. Исключено положение о депонировании зарплаты.

Обновленный порядок начнет действовать с 30 ноября.

Источник: garant.ru

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