From this year, 2012, the relevantThe Regulation amends the procedure and rules for conducting cash transactions by business entities of the Russian Federation. Consider the pros and cons of some innovations.
First, the new rules for conducting cashoperations provide for a wider range of subjects of entrepreneurial activity than before, which are obliged to be guided by them in their activities. If earlier the rules of conducting cash transactions were required to be observed by enterprises, associations, organizations and institutions, now all legal entities, including those working under the simplified taxation scheme, and also individual entrepreneurs should be guided by their economic activities.
Actually, individual entrepreneursthe bodies regulating entrepreneurial activity have long tried to oblige to keep records of their activities in accordance with the existing rules. To some extent, the new rules for conducting cash transactions satisfied their wishes. However, it should be recognized that in this respect, not all the nuances of the new rules have been carefully considered by their developers. This gave rise to a lot of questions, both from the individual entrepreneurs themselves, and from regulatory and supervisory organizations. So, the new document practically does not provide for the differentiation of entrepreneurs into those who use hired labor and those who do not attract employees in their activities. Naturally, additional clarification of the Central Bank of the Russian Federation will be required on this issue.
In addition, the new rules in the part relating to the activities of individual entrepreneurs left open a number of other issues that also require practical recommendations and answers. For example:
It is clear that in the course of practical application of the new rules, a number of other issues may arise, which will require appropriate explanations.
But we must admit: The new rules introduced on January 1 have a lot of positive sides. So, at present, the right to determine the limit of the balance of cash in cash is provided to companies and entrepreneurs who determine its size by issuing its administrative document. The bank can either reject it or approve it. At the same time, the bank still has the right to exercise control over the cash discipline. And this right the bank must realize at least once within two years.
Since this year, a few have also changedrules of conducting a cash book. Now the persons who can conduct it and sign the corresponding cash documents are clearly defined. This may be a cashier (senior cashier), determined by the appropriate order of the head, or the head (entrepreneur) himself. There are also two ways to fill out cash documents: on paper or using a computer. In the latter case, these documents must be printed. The same applies to the cash book.
It should be noted that even the aspects of referenceaccounting documents show that the new rules for conducting cash transactions can be seen as an attempt to bring them closer to those real conditions in which business is currently conducted. Although, of course, while everything is vague and ambiguous.
