Payment limit for individuals with legal entities. Acceptance of cash from an individual limit

Any economic activity that is carried out is not complete without various financial transactions associated with the settlement, both between business entities and between individuals. Such calculations are clearly regulated by the current legislation, and there is a certain limit. In order to find out what the settlement limit is between a legal entity and an individual, you should familiarize yourself with this publication.

Settlement participants

It's no secret that for the purchase of various goods, services and works, it is necessary to carry out calculations. Participants in such operations are legal entities, individuals, as well as individual entrepreneurs. They can make mutual settlements among themselves in national and foreign currencies. State bodies, which are called upon to monitor the correctness of the payment of taxes, in order to minimize tax evasion, establish various restrictions. They are expressed in various restrictions.

It is important to know that various state bodies are also involved in the settlement, and are legal entities, despite their specific position. But if you carefully look at the order of various settlements between them and individuals, you can understand that they all go through only banks that are selected by a special tender procedure.
There are two ways to make these payments:

conducting cash payments;
carrying out non-cash payments.

In the first case, the transfer of funds occurs through the cashier, or from hand to hand. In the second case, offsets are carried out through the banking system, by electronic settlements, or by payment through banking institutions.

Business entities include individual entrepreneurs and legal entities.

Settlement limits

The Central Bank of our country has set some restrictions on settlements. For 2019, they amount to 100,000 rubles. This is due to the fact that to limit the circulation of cash, and thereby track all financial transactions that occur between legal entities, individual entrepreneurs and individuals. These calculation limitations are caused by two important factors:

so that such mutual settlements do not go into the shadows, and various taxes and fees are paid from them;
to limit the circulation of so-called "black" cash.

Such settlement restrictions were introduced back in the late nineties, but the rate on them in the amount of 100,000 rubles was also left for 2019.

It is important to know that between some legal entities, in order to get away from the above restriction, several agreements are concluded, according to which the amount exceeding the established limit is divided into several parts that do not exceed 100,000 thousand. Such mutual settlements are risky, and can lead to the imposition of various financial sanctions by the tax authorities, and it will be difficult to justify one's case even in court. In 2019, the amount of penalties for such violations is significant.

It is important to know that entrepreneurs are at risk of violating these rules. This is due to the fact that in the market they can act not only as business entities, but also as ordinary citizens who buy various goods for their needs, order services and works for their own benefit.

In order not to cross the line between a simple buyer and an entrepreneur, it is necessary to strictly follow the various instructions and other recommendations that are given by state bodies that oversee tax legislation. You can even apply for legal assistance and involve qualified lawyers who can subsequently protect you from various penalties.

An individual entrepreneur is a subject of entrepreneurial activity, and participates in various business transactions on an equal basis with legal entities. They have the right to open their bank accounts, keep a cash book, that is, have a cash desk, and of course, carry out mutual settlements as with individuals. person and legal entity. By the nature of its activities, an individual entrepreneur has a dual legal status, due to the fact that he can act as an individual, and as a business entity. An individual is not a participant in economic activity and acts only as a consumer of various services, which also includes the purchase of goods and various works. From this we can conclude that the features of mutual settlements between individual entrepreneurs and individuals will be as follows:

between the physical entity and the individual entrepreneur, mutual settlements will occur only in cash, this does not contradict the rules established for 2019;
such a calculation can be carried out both by paying in cash, and through banking institutions, through a plastic card.

When making settlements between a physical entity and an individual entrepreneur in cash, according to the requirements established for 2019, funds must be received at the cash desk, and then credited to the individual entrepreneur, by entering them in a report, to determine the tax base. If payment in money between an individual and an individual entrepreneur occurs through a bank card, then the funds are accumulated in the entrepreneur’s bank account, and are also included in the report for subsequent taxation.

It is important to know that there are no restrictions (limits) between mutual settlements between an individual and an individual entrepreneur.

In order to answer this question, it is necessary to understand that legal participants in economic relations do not have such privileges as entrepreneurs, and all their financial transactions must go through a financial report. In this case, if entrepreneurs are not required to have bank accounts, then legal entities are required to have them.

Individuals, on the contrary, are not subject to any limit related to the restriction of cash transactions. From this we can conclude that, as in the case of individual entrepreneurs, mutual settlements between individuals and legal entities are not subject to restriction (limit). The government has not set any additional limits for such operations for 2019. Such mutual settlements between individuals and legal entities can take place according to the following algorithm:

for cash payments, when payment is made in cash to the cash desk of a legal entity;
for non-cash payments, when payment is made through a bank account, and the funds immediately go to the account of a legal entity.

As in the case of individual entrepreneurs, there is no settlement limit between such entities for 2019.

As mentioned above, legal entities and individual entrepreneurs act as business entities, so the rule for setting limits on mutual settlements between them applies in full. For 2019, the amount of 100,000 remained unchanged. It follows from this that when carrying out various economic activities in which legal entities and individual entrepreneurs act as subjects, the limit amount of cash with which they can be settled among themselves should not exceed 100,000 rubles. Such calculations can take place as follows:

up to 100,000 rubles, when the money is transferred in cash to the cash desk, and then transferred to a special bank account of a legal entity or individual entrepreneur;
if the amount exceeds more than 100 thousand rubles, then all mutual settlements between these entities should occur only through bank accounts, because the limit begins to operate.

Which payments are not covered by the limit rule

There are business transactions that cannot be carried out through bank accounts, so the Central Bank has established some rules that allow you to increase the amount of cash, bypassing the rules for the settlement limit between business entities. This may be in the following cases, which are set for 2019:

when wages are paid to employees of legal entities or individual entrepreneurs;
in the case of making various payments and accruals that are of a social nature, where payment for hospital and other expenses can be attributed;
when a legal entity issues funds under a special report, for example, in the form of travel allowances;
there is a separate column for individual entrepreneurs, since the limit does not apply to spending funds that will be spent on the personal needs of the merchant, on one condition if this payment is not directed to carry out his commercial activities.

You need to understand that all the risks associated with violation of the rules on the limit are borne not only by various enterprises, but by businessmen who are individual entrepreneurs. If we analyze the imposition of penalties for limit violations, we can see that entrepreneurs also paid a large amount of money in the form of fines.

This rule has been maintained for 2019.

From a legal point of view, an assignment agreement provides for a legal operation related to the fact that the debt of a legal or natural person, as well as an individual entrepreneur (debtor), is transferred by one business entity (creditor) to another. There is nothing complicated in the legal procedure for transferring debt, it is enough to draw up a special agreement, but from a financial point of view, such legal relations are also subject to a limit. The procedure for transferring debt under an assignment agreement is as follows:

between the old and the new creditor, a special agreement is signed for the assignment of the right to claim the debt to the new creditor;
after that, the debtor is notified in writing about the transfer of the debt, and from that moment the new creditor has a legal basis to demand the debt.

The debt itself can be expressed in terms of money or things, but from the point of view of accounting, any thing that acts as a debt must be translated into a monetary equivalent, that is, have a value. Based on this, we can say that the debt, without fail, is subject to the calculation limit set by the Central Bank of Russia.

It follows from this that when the debtor decides to pay off the debt, which will exceed the amount of 100,000 rubles, then the money must necessarily pass through the current account or cash desk of the individual entrepreneur and the legal entity. If, on the contrary, the amount of the debt is less than the above amount, then it can be carried out in cash, with its mandatory posting.

It is important to know that if an individual pays the debt, there are no restrictions, and any amount can be received in cash at the cash desk of an enterprise or individual entrepreneur. Such agreements are typical for various loan agreements, in which ordinary citizens act as debtors, and collection companies become creditors.

These debt payment rules also remained in 2019.

Speaking about the introduced restriction on cash settlements between various business entities, we can conclude that they do not apply to relations between them and individuals. This is due to the fact that citizens, if they are not individual entrepreneurs, or, being individual entrepreneurs, act as ordinary citizens, are not business entities.

No related entries found.

Organizations in their activities can use cash and non-cash payments.

Cash settlements - cash payment for sold (purchased) goods, performed works or rendered services or immediately after their transfer (sale) or at the moment of signing the consignment note or act on performed works, rendered services.

Note that any company can carry out cash transactions in business activities.

The principle of cash payments

Making settlements in cash consists in the transfer of cash from the payer to the recipient, as a settlement for the purchased products or purchased goods or for the work or service received.

Thanks to the use of cash payments, high security of payments is ensured.

Types of cash payments

In practice, the following types of cash payments are distinguished:

cash settlements with individuals;

settlements with entrepreneurs and organizations.

Internal and external cash payments

In the process of carrying out production and economic activities, the organization is faced with the need to make cash payments both within the company itself and outside it.

Internal settlements are related to the payment of wages and accountable amounts to employees of the company, dividends to shareholders, etc.

The firm's external settlements are determined by financial relationships regarding the supply of products, the performance of work, the provision of services, the purchase of raw materials and materials, the payment of taxes, the receipt and repayment of a loan.

Thus, all calculations carried out by the company can be divided into two groups:

Payments for commodity transactions - transactions related to goods, works, services (for example, these are settlements with suppliers and contractors, buyers and customers);

Settlements for non-commodity transactions - transactions not due to the movement of goods, and not related to work, services and related only to the movement of funds (settlements with the budget and extra-budgetary funds, founders, shareholders, credit institutions).

Cash payments and cash transactions

For receiving, storing and spending cash, the company has a cash desk.

Operations related to the acceptance, storage, and issuance of cash by cash desks of firms are classified as cash transactions.

To conduct cash transactions in the staff of the company, the position of a cashier is provided.

After an order has been issued to appoint a cashier to work, he is familiarized with the “Procedure for conducting cash transactions in the Russian Federation” against receipt and conclude an agreement on full liability for the entrusted values.

The duties of the cashier include: receiving and issuing cash from the company's cash desk, maintaining a cash book and compiling a report on the results of operations for the day, receiving funds from the company's current account and depositing cash in excess of the established limit.

Cash limit

The funds received by the organization from entrepreneurial activities usually go to the cashier.

In the future, they can be spent on some current needs or deposited at the bank.

It should be borne in mind that the law establishes the maximum amount of cash payments.

It is 100,000 rubles. within the framework of one agreement (clause 6 of Directive No. 3073-U of the Bank of Russia dated 07.10.2013 "On cash settlements" (hereinafter referred to as Directive No. 3073-U)).

When the limit does not apply

Individual entrepreneurs and legal entities can spend unlimited money from the cash desk for the following purposes (clause 6 of Directives N 3073-U):

employee benefits included in the payroll and payments of a social nature (for example, social benefits);

their personal needs not related to entrepreneurial activity;

issuance of money to employees under the report.

Also, the limit does not apply if the organization issues (receives) money in settlements with ordinary individuals (clause 5 of Directives N 3073-U).

But here it should be borne in mind that some cash payments between an organization and individuals can be carried out at the expense of cash only if they came to the cash desk from a bank account.

These are the calculations:

on operations with securities;

under real estate lease agreements;

for the issuance (repayment) of loans and interest on them.

Responsibility for non-compliance with the limit

Responsibility for non-compliance with the limit of cash payments is provided for in Art. 15.1 of the Code of Administrative Offenses of the Russian Federation.

This article provides for a fine in the amount of 4,000 to 5,000 rubles.

Cash settlements: details for an accountant

Organization of cash settlements in an autonomous institution
Carrying out cash settlements” cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements ... the Central Bank of the Russian Federation on the date of cash settlements. Cash settlements are carried out in an amount not ... exceeding the maximum amount of cash settlements, in the performance of civil law ... stipulated by the agreement concluded between the participants in cash settlements, and (or) arising from ... . Without taking into account the maximum amount of cash payments, the funds received at the cash desk are spent ...
VAT in 2018: clarifications from the Ministry of Finance of Russia
In relation to goods purchased for cash by employees of the organization, the Tax Code of the Russian Federation does not ... VAT on goods purchased for cash by employees of the organization, based on cash ... in relation to goods purchased for cash by employees of the organization, the Tax Code of the Russian Federation does not ... . tax on goods purchased for cash by employees of the organization, on the basis of cash ... tax on goods purchased for cash by employees of the organization, if there are cash ...
Innovations in cash transactions
Which provides for the use of cash registers in the implementation of cash payments, allowing ... the contract provides for non-cash, not cash payments. This means that the accountant of the institution ... of all business entities that carry out cash settlements or settlements using payment ... if it is discovered that CRE is not used for cash settlements in the presence of circumstances indicating ... methodological support for persons making cash settlements. Organized and conducted information and...
Online cash desks in housing and communal services
Do not use cash registers when making cash settlements and settlements using payment ... it was necessary to apply when making cash settlements and settlements using payment ...
The use of cash registers in 2017 when making cash payments
The issues of using cash registers when making cash settlements with the population are regulated by the Federal Law ...
Accounting for settlements using payment cards
Implementation of entrance tickets both in cash and with the help of a bank account.
On the mandatory method of paying utility bills without commission
National payment instruments, as well as cash payments at the choice of the consumer. Business entities ... from the method of payment by cash or within the framework of the applicable forms ... the possibility of paying for the services provided by cash without charging a commission Decree of the Seventh ... to pay for the services provided directly by cash without charging a commission for the transfer ... the ability to pay for services directly by cash without taking into account the commission for the transfer...

Why is this moment important, because for violation of the cash settlement limit, a fine of up to 50,000 rubles is possible for a company, and from 4,000 to 5,000 rubles for directors. (part 1).

When paying in cash, there is a limit of 100000 rub. This is stated in paragraph 6. But in practice it is not always clear how to calculate this limit. For example, such situations often arise: what amounts should be taken into account in order not to violate the limit if the parties did not draw up an agreement on paper? Or when, instead of one contract, several of the same type were drawn up in order to break up payments and make them less than 100,000 rubles?

to the menu

What is the responsibility for non-compliance with the amount of cash payments?

In 2019, the IP paid for the delivery in cash under one contract in the amount of more than 100,000 rubles. What responsibility does he face?

If an entrepreneur has purchased goods not for his personal needs, then for violation of the cash settlement limit, a fine threatens both himself and the supplier. But since the IFTS of Russia can fine for this offense only within two months from the date of its commission, the entrepreneur does not face a fine.

Important: the limitation period for administrative offenses in the field of cash discipline is two months from the moment the offense was committed (part 1, resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 31, 2006 No. 10196/05).

to the menu

Limit of cash settlements when there is no written agreement or there are many agreements of the same type

The limit should be calculated for each shipment separately. As mentioned above, the amount limit for cash settlements is valid under one contract(Clause 6 of Bank of Russia Ordinance No. 3073-U dated October 7, 2013). But, often, when making mutual settlements, organizations do not draw up an agreement in a simple written form. It is not necessary to do this (clause 3) in the case when the supplier issues an invoice for payment, and then ships the goods to the buyer according to the invoice. In this case, the limit must be calculated for each shipment of goods.

If the supplier issues an invoice to the buyer, which indicates the name and quantity of goods, then this document is an offer, that is, a proposal to conclude a contract. Payment of the invoice means that the buyer has accepted the offer for the transaction and agrees with the price (clause 1,). Therefore, in such situations, it is generally accepted that organizations enter into one-time purchase and sale transactions

Note: Resolution of the Eighth Arbitration Court of Appeal dated December 17, 2013 in case No. A75-4466 / 2013

Thus, the buyer can pay for the goods in cash if their total value on the invoice does not exceed 100,000 rubles.

It is important to keep in mind that there may still be claims from the tax authorities if the organization or individual entrepreneur has a long-term supply agreement. Then it is safer to determine the limit under this agreement, taking into account all one-time deliveries of goods. Otherwise, inspectors can fine the buyer or supplier. However, if the supplier does not provide a reference to the main contract in the invoices and invoices, then the fine can be challenged in court.

Cash settlement limit when there are many contracts of the same type

In business practice, several similar agreements are often drawn up in order to increase the maximum amount of cash payments. This is dangerous, because inspectors in such situations believe that the parties actually entered into one deal, just formally signed several contracts. Therefore, they demand to pay a fine if the total amount of cash payments under these contracts exceeds 100,000 rubles. Although judges in such cases often support companies

Note: Resolution of the Second Arbitration Court of Appeal dated April 5, 2012 in case No. A28-298 / 2012

But in order not to argue with the tax authorities, the terms of the contracts - the name of the goods, the amount, the delivery time - must differ. In addition, it is better not to carry out settlements under several similar contracts at the same time.

Companies also enter into additional agreements to the contract, as they believe that for each such agreement, the cash settlement limit must be considered separately. However, an additional agreement is part of the main contract. Therefore, even if the parties increase the volume of supply in the supplementary agreement, the size of the limit will not change.

to the menu

The buyer transfers payment in several payments on different days

It is often mistakenly believed that the limit is valid for settlements within one day. Therefore, payment is transferred to the counterparty in several payments, for example, within a week. However, the limit applies to one contract and does not depend on the frequency of payments. But if several different agreements have been concluded with the counterparty, then the company has the right to settle on them in the amount of more than 100,000 rubles, including during the day.

Cash settlement for long-term contracts

Even if the companies have entered into an agreement for a year or more, the cash settlement limit is 100,000 rubles. for the entire period of its operation. For example, a seller ships goods to the company on a monthly basis. In this case, for the purpose of calculating the limit, you need to sum up the cost of each delivery. Otherwise, inspectors have the right to fine the company.

to the menu

Is it necessary to comply with the cash limit when spending accountable funds by an employee?

It all depends on the purpose for which the employee spends accountable funds. If at the expense, the employee on his own behalf pays for the services rendered to him (for example, during a business trip), does not apply. If an employee uses imprest amounts for settlements under contracts that he enters into on behalf of the organization by proxy (or under agreements already concluded), the cash settlement limit must be observed. Such conclusions follow from paragraphs 1 and 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013.

Cash limit- this is a limit on the amount within which can be carried out between organizations and / or individual entrepreneurs. Its purpose is to limit cash circulation.

From July 22, 2008, the limit for cash settlements in the Russian Federation is 100 thousand rubles. under one contract (Instruction of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U).

If there were several payments under one contract, each of which is less than 100 thousand rubles, but in total they exceeded 100 thousand rubles, this is a violation of the limit (Letter of the Central Bank of the Russian Federation dated 04.12.2007 No. 190-T).

Violation of the cash settlement limit leads to the imposition of an administrative fine on officials in the amount of 4,000 rubles. up to 5000 rubles; for legal entities - from 40,000 rubles. up to 50,000 rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

At the same time, the violation for which a fine is imposed is “cash settlements with other organizations in excess of the established amounts”, thus, if you read Article 15.1 of the Code of Administrative Offenses of the Russian Federation literally, over-limit settlements with individual entrepreneurs do not lead to a fine. Arbitration practice in a number of cases comes to a similar conclusion (see the Resolution of the Fourteenth Arbitration Court of Appeal of March 29, 2012 in case No. A05-12467 / 2011, of May 24, 2012 in case No. A52-70 / 2012). At the same time, the very existence of arbitration practice indicates that the tax authorities are trying to impose a fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation for over-limit settlements with entrepreneurs.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Cash limit: details for an accountant

Overview of changes in accounting and taxation from the magazine "Glavbukh" No. 15/2007
Over the past 2 weeks, the cash settlement limit has increased - now it is 100,000 rubles ... up to 100,000 rubles The new cash settlement limit is set in paragraph 1 of Instruction ... -328/07-C1). Ways to bypass the cash limit 1. Break a large contract into...
The Bank of Russia clarified when you can pay in cash
Clarification of the Central Bank of the Russian Federation, the limit for cash settlements is 100,000 rubles. (The cash settlement limit is set by the Bank's instruction... the specialists of the Central Bank of the Russian Federation indicated that the cash settlement limit does not apply to salaries, scholarships... the contract, the employee will have to comply with the cash settlement limit. EXAMPLE 5 Let's use the data of the example... 000 rubles.) . In order not to exceed the cash limit, Romanov will be able to pay Petrov in cash... regardless of whether the loan amount exceeds the cash limit or not. EXAMPLE 6 ...
The bank checks cash discipline
Always follow the target orientation of spending. CASH LIMIT Currently, the cash limit..., say, for a period of one year, the cash limit on it will be all ... - over the limit. SETTLEMENTS THROUGH REPORTING PERSONS The cash settlement limit does not apply when issuing accountable...
What's new in working with cash
03.2012 No. 14AP-1196/12). Limit of cash settlements Limit of cash settlements between ... employees of cash under the report. The cash limit, as before, must be observed ...
Restrictions for PBOYuL. Is it worth sounding the alarm?
To unwanted. We are talking about the limit of cash settlements in the amount of 60 ...
Cash settlements: what should an accountant know?
Separate sales contract. Then the cash limit will be saved. But you need to take into account ... the same contract, and, therefore, the cash limit has been violated. The buyer may be attracted to...
New restrictions on cash payments
Accounts. At the same time, it is necessary to comply with the cash settlement limit if the lessor is a company or individual entrepreneur ..., 2012, N 19, p. 62 The cash settlement limit remained unchanged: 100,000 rubles...
Increased cash limit
From July 22, the maximum amount of cash payments will be 100,000 instead of 60,000 rubles. The restriction will apply not only to organizations, but also to entrepreneurs. A fine is set for violation of the limit (for organizations - from 40,000 to 50,000 rubles). In addition, it may be difficult to recognize expenses. From July 22, the maximum amount of cash payments will be 100,000 instead of 60,000 rubles. The restriction will apply not only to organizations, but also to entrepreneurs. For violation of the limit set ...
Banking control of cash discipline
Persons The fact is that the cash settlement limit does not apply when issuing accountable ...

Did you have a cash discipline check this year?

90% No, it hasn't been yet

8% Yes, no violations

2% Yes, it ended with a fine

Poll on glavbukh.ru

During the check of cash discipline, the tax authorities found that one buyer paid the organization in cash more than 100,000 rubles per day. The inspectors were not embarrassed by the fact that the counterparty deposited money under different agreements. The auditors said that in fact there is only one deal, so all payments must be summed up. In general, they exceed the cash limit. For this, the inspection fined the company 40,000 rubles.

The company considered the fine illegal, went to court and won the case ( decision of the Tenth Arbitration Court of Appeal dated September 7, 2015 in case No. A41-27520 / 15). The details were shared with us by a lawyer who defended the organization.

Opinion of the inspectors

When paying in cash with a counterparty, the company must comply with the limit of 100,000 rubles. It is valid for payments under one contract ( Clause 6 Bank of Russia Ordinance No. 3073-U dated October 7, 2013). All the disputed contracts of the organization were concluded on the same terms, on the same day, for a similar product. The payment was also made on the same date. This proves that the division is fictitious. In fact, the seller and the buyer acted under the same contract. The payment on it exceeded 100,000 rubles. Cash settlement in excess of the established amounts is a violation expressly named in parts 1 article 15.1 of the Code of Administrative Offenses of the Russian Federation. The fine for it is up to 50,000 rubles.

YULIA SIDNENKO,

Counselor of the State Civil Service of the Russian Federation, 3rd class

Editorial tip: calculate the limit for all contracts per day and transfer payments

In 2015, only 1 out of 10 of your colleagues faced a cash discipline check. This was shown by a survey on the site glavbukh.ru. But the penalty for its violation is not a penny. Therefore, it is safer that during the day cash settlements with one counterparty under all agreements fit into 100,000 rubles. Or make sure that the contracts are as different as possible from one another. You can draw up your own set of documents for each transaction: contract, invoice, invoice, receipt. And also to conclude separate contracts for the supply of different groups of goods, to establish different terms of payment, sanctions for late shipment and payment, conditions for the cost of delivery. This will convince, if not the tax authorities, then the judges that the company received money under various agreements.

In this dispute, the judges came to another conclusion. AT article 15.1 The Code of Administrative Offenses of the Russian Federation refers to exceeding the limit when making cash payments with other organizations. The company receives money from entrepreneurs. So you can't charge her. This conclusion should not be taken for granted. Other judges believe that the fine is also justified for exceeding the limit when making settlements with entrepreneurs ( decision of the Federal Antimonopoly Service of the Volga-Vyatka District of February 18, 2010 in case No. A28-16681 / 2009).

Company arguments

In the application for challenging the administrative fine, we indicated that the inspectorate's conclusion about a single transaction was based only on assumptions. During the day, we entered into several transactions of the same type for the supply of goods with the counterparty. But this does not contradict civil law, which establishes the principle of freedom of contract ( paragraph 1 of Art. 421 of the Civil Code of the Russian Federation). We did not attach contracts and primary accounts for the amounts received to the application, since the inspection must prove the legality of the punishment ( Part 1 Art. 65 APK RF). She presented these documents to the court. It can be seen from them that each contract has its own invoice, as well as a receipt. Each contract has a unique number. It is listed on the consignment note as the basis for shipment. This indicates the completion of several transactions, for each of which the calculations did not exceed the limit.

OLEG NIKOLAEV,

Lawyer at Valeria Lingerie LLC

Situation	Arguments of the judges
About tax payment The company is not obliged to pay the tax a second time, hanging in a problem bank
The company sent a tax payment to the bank. The money left the organization's account, but through the fault of the bank, did not get into the budget. The tax authorities considered the tax unpaid. They explained that the taxpayer should have known about the problems of the bank from publications in the media. Despite this, the company applied to this bank, it did not plan to pay tax.	The taxpayers are wrong. Articles in the media are not official information. They appeared after a disputed payment was made. There is also no evidence that the company learned about the bank's problems from other sources. The tax is considered paid if the bank has sent a payment secured by funds in the account. This means that the company has no debt to the budget ( Resolution of the Ninth Arbitration Court of Appeal dated August 28, 2015 No. 09AP-32935 /2015).
About insurance premiums Lack of salary from the director is not a reason to charge contributions
The organization did not pay the director a salary. But he signed documents, did other work. Officials decided that the director should have been given a salary equal to at least the minimum wage. Inspectors from the FIU charged insurance premiums from it.	The Foundation is wrong. The base for contributions is the amount of payments accrued in the billing period ( Part 1 Art. 8 of the Federal Law of July 24, 2009 No. 212-FZ). But the company did not pay salaries. And the law does not allow to calculate contributions based on the minimum wage or other values ( Decree of the Arbitration Court of the Ural District dated August 20, 2015 No. F09-5642 / 15).
About personal income tax Compensation is exempt from personal income tax, even if the employee drives the car by proxy
The inspection at the check demanded to withhold personal income tax from compensation for the use of a personal car. The tax authorities drew attention to the fact that the employee drives the car by proxy. And in their opinion, only compensation paid to property owners is exempt from tax.	The charges are illegal. Compensation for the use of personal property for official purposes is exempt from personal income tax. The legislator does not disclose the term "personal property". Therefore, it can be considered any used by an employee legally. Including a car operated by proxy ( decision of the Arbitration Court of the North-Western District of August 6, 2015 in case No. A56-4823 / 2014).
About profitability Loss-making companies are also eligible for VAT deduction.
The inspectors refused to deduct VAT and refund it. It was decided that the company was seeking an unreasonable tax benefit. It is not for nothing that the organization makes a low margin on the goods, insufficient to pay back the costs and make a profit.	The organization is entitled to a deduction. It is documented and does not depend on losses or margins. In the period under review, the company entered the market using a low markup to generate demand. Then the price was raised, the activity became profitable. From this it is clear that the low markup is justified by a business purpose, not a tax benefit ( decision of the Ninth Arbitration Court of Appeal of August 6, 2015 No. 09AP-26910 / 2015).