The accountant who signs. Who signs the document for the chief accountant if he is not on staff?
“Sick leave” benefit: is it necessary to pay for sick days worked? In the case when on the day the employee was issued a certificate of incapacity for work, he was at work and received a salary for that day, “sick leave” benefit for that day is not accrued.< … СЗВ-М на руководителя-единственного учредителя: сдавать или нет На сайтах некоторых территориальных отделений ПФР появилась информация о необходимости представлять СЗВ-М в отношении руководителя организации, являющегося единственным участником (учредителем). Правда, опубликованная различными отделениями ПФР информация, имеет некоторые отличия. < … Главная → Бухгалтерские консультации → НДС Обновление: 29 июня 2017 г. Количество подписей в УПД со стороны покупателя и продавца может быть разным.
The right of the General Director to sign for the Chief Accountant
How and when you can use a universal transfer document Attention Soon after amendments were made to Law No. 402-FZ, a draft of a single shipping document was proposed for consideration by the professional community on the Federal Tax Service website (at first the UPD was called that). Both specialists from the Federal Tax Service and participants from the communities of accountants, financiers and programmers (in particular, 1C specialists) worked on the project.
Attention
Thus, it became possible to optimize the document flow of organizations by switching to UPD. Read more about UPD in the material “Universal transfer documents”.
Mandatory details of the UPD The required set of details in the UPD is determined by the requirements of several legislative acts. We indicate the necessary articles:
Signatures in the UPD
It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees.
Important
This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.< … Старые «прибыльные» ошибки иногда можно исправить в текущем периоде Если организация обнаружила, что в одном из предыдущих отчетных (налоговых) периодов при исчислении налога на прибыль была допущена ошибка, исправить ее текущим периодом можно, только если соблюдены два условия.
< … Сдача СЗВ-М на директора-учредителя: ПФР определился Пенсионный фонд наконец-то поставил точку в спорах о необходимости представлять форму СЗВ-М в отношении руководителя-единственного учредителя.
Who signs the document for the chief accountant if he is not on staff?
The right of the general director to sign for the chief accountant However, in practice, employers often retain work book dismissed employee as collateral until the employee surrenders any material assets, will not cover the shortage, etc. Such actions by the employer are completely unlawful!<
- What is UPD for and when to use it?
- When is UPD applied?
- Status
- Features of filling out forms depending on status
- Signature on a single form
- Correcting mistakes
- Advantages and disadvantages of use
Why is UPD needed and when to use it When maintaining various types of accounting, accounting staff often waste a lot of time filling out the same details in different documents.
Info
In this regard, the Federal Tax Service has long been pressing the issue of the need to reduce document flow costs and introduce a single document to replace the primary unified forms. Thus, a project called “single shipping document” was soon presented as a UPD form. Federal Law “On Accounting”: “The head of an economic entity who, in accordance with this Federal Law, has the right to apply simplified methods of accounting accounting, including simplified accounting (financial) statements, as well as the head of a medium-sized business entity, with the exception of economic entities specified in Part 5 of Article 6 of this Federal Law, may take over the accounting.” 2) “Calculation of average earnings for filling out a certificate for the employment service” (E.A.
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Add to favoritesSend by email The right of the general director to sign for the chief accountant - when may there be a need to transfer such powers and what will need to be formalized so that the director’s signature for the chief accountant has legal force? We will talk about this in our article. What needs to be completed so that the director can sign documents for the chief accountant? The nuances of signing documents by the general director for the chief accountant. Results What needs to be completed so that the director can sign documents for the chief accountant? Transfer of signature rights to the general director from the chief accountant - this phenomenon often occurs in modern conditions management.
This situation is typical for small businesses when the director combines his powers with the functions of the chief accountant.
There is a special “Status” field for this purpose, in which you need to enter the numbers:
- 1- if the use of UPD comes down to combining standard invoices and primary accounting documentation.
- 2- for use only in the “primary” form.
Please note that filling out the “Status” field is for informational purposes only. If the Status column is filled out incorrectly, the tax inspector will only pay attention to the correctness of filling in the details.
Features of filling out forms depending on the status How to correctly fill out a universal transfer document? Samples of filling out the UPD for the provision of services, shipment of goods or other operations are slightly different from each other, since their content may be affected by the selected status.
Who signs the document for the chief accountant if he is not on the staff list?
Here you can download a sample of filling out the UPD universal transfer document form in excel for status “1”. Federal Law “On Accounting”: “The head of an economic entity who, in accordance with this Federal Law, has the right to use simplified methods of accounting, including simplified accounting (financial) statements, as well as the head of a medium-sized enterprise, with the exception of economic entities specified in Part 5 Article 6 of this Federal Law, may take over the accounting.” 2) “Calculation of average earnings for filling out a certificate for the employment service” (E.A. Soboleva, editor of the magazine “Payment in a state (municipal) institution: accounting and taxation”; magazine “Payment in a state (municipal) institution: accounting accounting and taxation”, N 11, November 2016, p.
The milestones of the accounting calendar are not so much the dates of the month and days of the week, but the dates of reporting and payment of taxes. Our weekly reminders will help you not to forget about any important accounting date. Accordingly, 1% contributions for 2017 must be transferred to the budget no later than 07/02/2018 (July 1 - Sunday).<
- A person authorized to act on a transaction (for example, to ship goods). Then the data on line 13 will match the data on line 10.
Then you can fill in line 13 only with the data of the responsible person, without duplicating the signature.
- Person authorized to sign invoices. Then the data on line 13 will coincide with the mandatory signature of the manager or chief accountant.
In this case, it is also possible not to duplicate the signature, entering in the line only the position and full name of the already specified person.
Another authorized person” and below the note “the right to sign for the manager and chapter. buh. has a bay. Ivanov." then on the left side in lines 10 and 13 there is simply a position and full name. However, they may not coincide with the date of shipment, transfer of claims or other events of economic life;
- information about the business entity;
- the essence of the business transaction;
- units in which goods or services sold are valued;
- information about the employee responsible for drawing up the UPD and for compliance with shipping standards;
- the signature of this employee with a transcript;
- signatures with transcripts of other persons participating in the business event.
If any questions regarding filling out an invoice remain unclear for taxpayers, the Federal Tax Service always leaves them the opportunity to use ready-made forms with examples of completion.
The job of a chief accountant is very responsible. After all, it deals with accounting and reporting. And also, as a rule, tax accounting and calculation of contributions. Tax authorities and extra-budgetary funds must not only submit reports, but also provide various information. Mistakes by the chief accountant can result in fines for the organization. Let's consider how miscalculations can turn out for him by answering the following questions: The chief accountant is not responsible for non-payment of taxes and contributions; A separate agreement on full financial responsibility; The chief accountant cannot be relieved of all responsibility; Whoever performs the functions of the chief accountant is responsible for them; The chief accountant is responsible for the mistakes of his subordinates; The chief accountant should not compensate for lost profits; Fulfilling the manager's order releases you from liability; A chief accountant without subordinates is still a chief accountant; The chief accountant who resigned can be held accountable.
The job of a chief accountant is very responsible. After all, it contains accounting and reporting (Clause 2 of Article 7 of the Federal Law of November 21, 1996 N 129-FZ “O” (hereinafter referred to as Law N 129-FZ)). And also, as a rule, tax accounting and calculation of contributions. Tax authorities and extra-budgetary funds must not only submit reports, but also provide various information. Mistakes by the chief accountant can result in fines for the organization. Let's consider how miscalculations can turn out for him.
The chief accountant is not responsible for non-payment of taxes and contributions
The director told me that I would be responsible for everything: for, in calculating taxes and contributions, and so on. That is, he will be able to collect from me unpaid taxes, fines, and penalties. And if anything happens, he’ll also “put you in jail.” Is this really true?
No, that's not entirely true. Of course, the chief accountant, like any other employee, can be brought to different types of liability - disciplinary, material, administrative and even criminal. Everything depends on the deed performed.
Disciplinary responsibility The chief accountant bears the same responsibility as other employees. That is, for failure to perform or improper performance of job duties, the employer can reprimand the chief accountant, reprimand or even fire him (Article 192 of the Labor Code of the Russian Federation).
Main feature financial liability The chief accountant is that it can be complete only if this is written in his employment contract (Article 243 of the Labor Code of the Russian Federation). If there is no such mention in the employment contract, then the chief accountant bears financial responsibility only within the limits of the average monthly salary (Article 241 of the Labor Code of the Russian Federation; clause 10 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of November 16, 2006 N 52).
Let's see how legitimate are your director's threats to collect tax (and other) fines and penalties from you (Articles 75, 116 - 126 of the Tax Code of the Russian Federation; Articles 25, 46 - 48 of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums..." (hereinafter referred to as Law No. 212-FZ)) paid by the organization. Firstly, all payment slips of the organization, as a rule, also bear the signature of the director. And if the director did not sign the payment slip on time, then the blame for the delay in paying taxes and contributions lies with him.
Secondly, the legal representative of the organization both before the tax inspectorate and before extra-budgetary funds is the director (Clause 1, Article 27 of the Tax Code of the Russian Federation; paragraph 1, paragraph 3, Article 40 of the Federal Law of 02/08/1998 N 14-FZ "On Societies with limited liability"; clause 2, article 69 of the Federal Law of December 26, 1995 N 208-FZ "On Joint-Stock Companies"; parts 4, 6, article 5.1 of Law N 212-FZ). So It will not be possible to collect tax and insurance fines from the chief accountant.
Now about administrative responsibility. The chief accountant may be brought to such liability as an official of the company in the event of failure or improper performance of his official duties (Article 2.4 of the Code of Administrative Offenses of the Russian Federation; clause 24 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of October 24, 2006 N 18). To do this, his guilt must be established and the statute of limitations for holding such liability must be observed (Part 1 of Article 1.5, Part 1 of Article 2.1, Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation).
The chief accountant can be fined, for example, for such violations.
|
Offense |
Amount of fine |
Limitation period for attraction |
|
Failure to submit to the tax office |
1 - 2 thousand rubles. |
|
|
Failure to submit or late |
300 - 500 rub. |
|
|
Failure to provide information |
||
|
Failure to comply with order or |
4 - 5 thousand rubles. |
|
|
Gross violation of the rules |
2 - 3 thousand rubles. |
|
|
Violation of cash discipline |
4 - 5 thousand rubles. |
The chief accountant may also be responsible criminal liability(Article 18 of Law No. 129-FZ; clauses 7, 17 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of December 28, 2006 No. 64), for example, for evasion of taxes by an organization (Articles 33, 34, 199 of the Criminal Code of the Russian Federation).
Note
Criminal liability for tax evasion can only be faced if the company “deliberately” failed to pay a large amount to the budget for 3 years in a row (Article 199 of the Criminal Code of the Russian Federation):
(or) in total more than 2 million rubles. provided that the share of unpaid taxes exceeds 10% of taxes payable for that period;
(or) more than 6 million rubles.
Keep in mind that cases of chief accountants being brought to criminal liability are extremely rare. Since those accused of tax crimes are mainly the heads of organizations (Clause 1, Article 6, Article 18 of Law No. 129-FZ). And it’s better for them to shield the chief accountant, since the punishment for committing a crime by a group of persons by prior conspiracy is more severe (Part 2 of Article 199 of the Criminal Code of the Russian Federation).
A separate agreement on full financial responsibility is not for the chief accountant
The chief accountant came to us for a job. I, the director, want to conclude a separate agreement with him on full financial responsibility, but our personnel officer says that such an agreement is generally not concluded with chief accountants. Is he right?
Yes, your personnel officer is right, since full financial responsibility can be assigned to the chief accountant only in an employment contract (Article 243 of the Labor Code of the Russian Federation). Separate written agreements on full financial responsibility can be concluded only with those employees who occupy positions named in a special List approved by the Ministry of Labor of Russia (Article 244 of the Labor Code of the Russian Federation; List of positions and work replaced or performed by employees with whom the employer can conclude written agreements on full individual financial liability for the lack of entrusted property, approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85; Letter of Rostrud dated October 19, 2006 N 1746-6-1; clause 4 “Judicial practice in civil cases” of the Review of Legislation and Judicial Law. practice of the Supreme Court of the Russian Federation for the IV quarter of 2009, approved by the Resolution of the Presidium of the Supreme Court of the Russian Federation dated March 10, 2010). The position of chief accountant is not on this List. This means that in your case, a separate agreement on full financial responsibility can be concluded with the chief accountant only if he works part-time for you, for example, as a cashier.
The chief accountant cannot be relieved of all responsibility
I am applying for the position of chief accountant. We agreed with the director that I would have the right to sign only primary documents, and he would sign all reports, bank documents, contracts, and so on. He will be responsible for everything. Is it possible to provide that I, as the chief accountant, will not bear any responsibility? If yes, then in what document should I write this down so that the tax and other authorities do not have any questions for me during the audit?
Please note that the chief accountant, according to the Accounting Law, is responsible (Clause 2 of Article 7 of Law No. 129-FZ) for maintaining accounting records, as well as for the timely submission of complete and reliable financial statements. And you cannot override this provision of the Law with an employment contract or job description. Therefore, if your position is called “chief accountant”, then you will bear all responsibility for “accounting” violations. And it doesn’t matter how you agreed with the director.
At the same time, the responsibility, for example, to keep tax records, submit declarations and calculations, calculate taxes and insurance premiums is not assigned to the chief accountant by the Accounting Law. Moreover, the legal representative in these legal relations is the director (Clause 1 of Article 27 of the Tax Code of the Russian Federation; paragraph 1 of paragraph 3 of Article 40 of the Federal Law of 02/08/1998 N 14-FZ; paragraph 2 of Article 69 of the Federal Law of 26.12. 1995 N 208-FZ; part 4, 6 art. 5.1 of Law N 212-FZ). Therefore, for example, you cannot be held accountable for failure to submit tax returns (Article 15.5 of the Code of Administrative Offenses of the Russian Federation) if your employment contract or job description does not stipulate the obligation to prepare and submit tax returns (Part 1 of Article 2.1, Article 2.4 of the Code of Administrative Offenses of the Russian Federation) .
Whoever performs the functions of the chief accountant is responsible for them
If the position of chief accountant is not provided in the state, and all his functions are performed by the financial director, will he be held responsible in the same way as the chief accountant?
If the job description of the financial director provides for all the duties of the chief accountant, then he will bear administrative responsibility for “accounting” offenses in the same way as the chief accountant.
But the condition of full financial responsibility cannot be included in the employment contract with the financial director. Since such employment contracts can only be concluded with deputy managers, chief accountants and employees named in the List (Part 2 of Article 243, Article 244 of the Labor Code of the Russian Federation). This means that the maximum you can charge him is his average monthly income. But if you sign an agreement with the financial director on combining the work of his position and the position of chief accountant, then it will be possible to assign full financial responsibility to him (Part 2 of Article 243 of the Labor Code of the Russian Federation).
We tell the manager
For accounting errors made while the chief accountant was on vacation or sick leave, is the responsibility of the employee who was temporarily entrusted with the functions of the chief accountant, and in the absence of such an employee - the manager (Clause 1 of Article 6, Article 18 of Law No. 129-FZ).
The chief accountant is responsible for the mistakes of subordinates
Is the chief accountant responsible for errors in accounting and reporting made by his subordinates?
Yes, but not any liability and not in all cases. Thus, the chief accountant does not bear financial responsibility for the mistakes of his subordinates (Articles 233, 238, 240 of the Labor Code of the Russian Federation). But if the mistakes of subordinates led to the commission of an administrative “accounting” offense, then the fine will be imposed on the chief accountant. After all, he is an official of the company (Article 2.4 of the Code of Administrative Offenses of the Russian Federation). He heads the accounting service in the organization and is responsible for errors in accounting, distortion of financial statements and failure to comply with deadlines for their submission (Subclause “a”, paragraph 2, article 6, paragraph 2, article 7, article 18 of Law No. 129-FZ ; clause 24 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated October 24, 2006 No. 18).
The chief accountant should not compensate for lost profits
I overpaid a fairly large amount of tax to the budget. The director is going to hire auditors to calculate how much profit the company could make as a result of the turnover of the money that was overpaid to the budget. And to recover this lost profit from me as the chief accountant, since I have full financial responsibility. Is this possible?
No. Overpaid tax is not actual damage that can be recovered from the employee (Articles 233, 238 of the Labor Code of the Russian Federation; clause 1 of Article 78 of the Tax Code of the Russian Federation). The employee does not have to compensate for lost income (lost profits) (Article 238 of the Labor Code of the Russian Federation).
Compliance with the manager's orders releases you from liability
Is the chief accountant liable if he complied with a written order from his manager that resulted in adverse consequences?
No, it does not (Clause 25 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated October 24, 2006 N 18). Fulfilling the written order of the manager will completely relieve the chief accountant from disciplinary, material and administrative liability for adverse consequences that have occurred (Articles 192, 233 of the Labor Code of the Russian Federation; clause 4 of Article 7 of Law No. 129-FZ). And if the order is made orally, and you understand that its implementation will allow you to be held accountable, then either do not carry it out (and prepare for possible dismissal), or ask the manager to issue a written order.
A chief accountant without subordinates is still a chief accountant
Is the chief accountant who does all the accounting work in an organization alone responsible on a par with the chief accountant who heads an entire accounting service?
Yes. The responsibility of the chief accountant does not depend on whether he works as a single person or heads the accounting service (Clause 2, Article 7, Article 18 of Law No. 129-FZ).
The chief accountant who resigned can be held accountable
The company's chief accountant resigned. Errors relating to the period of his employment were discovered during a tax audit after his dismissal. Will I really be responsible for them?
No, only the chief accountant who is guilty of committing them can be brought to justice for the resignation of the chief accountant (Part 1 of Article 1.5, Part 1 of Article 2.1, Article 2.4 of the Code of Administrative Offenses of the Russian Federation; Question No. 10 of the application of the Code of Administrative Offenses of the Russian Federation of the Review of Judicial Practice of the Armed Forces of the Russian Federation for the II quarter 2006 dated September 27, 2006; Letter of the Ministry of Finance of Russia dated October 23, 2008 N 03-02-08/20). Termination of an employment contract does not relieve him of the obligation to compensate for the damage caused to the organization (Article 232 of the Labor Code of the Russian Federation).
The supplier issues to the purchasing organization invoices without the signature of the chief accountant, since such a position does not exist on his staff. Is it legal to deduct VAT on such invoices?Note: Letter of the Ministry of Finance of Russia dated 07/02/13 No. 03-07-09/25296
In the commented letter, officials first refer to paragraph 6, which states: invoices are signed by the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization. Next, they turn to paragraph 2 of the same article. It follows from it that if errors in invoices do not prevent the tax authorities from identifying the seller, the buyer, the name of the goods (work, services), their cost, as well as the tax rate and the amount of tax presented to the buyer, then there are grounds for refusing to accept the deduction no tax amounts.
But when asked how to evaluate the absence of the chief accountant’s signature, whether this is an error that prevents the establishment of the above characteristics or not, the Ministry of Finance did not answer.
In order to “insure” yourself against denial of a deduction, if there is no chief accountant on staff, you must put the signature of a person authorized to do so by order (instruction) or power of attorney in the line for his signature. If the manager personally keeps records in the organization, he should sign the invoice twice: both in the manager’s signature line and in the chief accountant’s signature line.
But some courts believe that if the organization does not have the position of chief accountant and his duties are assigned to the manager, then the absence of the chief accountant’s signature is not a violation. Thus, the Federal Antimonopoly Service of the Ural District presented the following arguments. allows the manager to personally conduct accounting. Thus, current legislation allows for the absence of a chief accountant position in an organization. At the same time, the provisions of this law do not contain requirements for affixing the manager’s signature twice on invoices issued by such organizations, respectively in the signature columns of the chief accountant and the manager (FAS Resolution No. F09-3199/08-C2 dated 05.05.08). A similar conclusion is contained in the resolution of the Federal Antimonopoly Service of the East Siberian District dated April 12, 2011 No. A19-11133/08.
Note: If they ask for two signatures, then it is not difficult for the director to make two signatures: for himself and for the chief accountant.
The chief accountant can be brought to administrative responsibility if his employment contract stipulates the obligation to keep accounting and prepare reports. For example, if the tax amount in the reporting is reduced by 10% of the real amount, or a sham financial transaction is carried out, Article 15.11 of the Administrative Code applies (fine up to 10 thousand rubles).
condition:
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 a deadline for going to court: one year from the date of discovery of the harm.
