There is a limit on accepting cash from an individual. Limit for citizens on cash payments: about the initiative of the Ministry of Finance of Russia

When using cash, there is a limit of RUB 100,000. But it is not always clear how to calculate it. For example, do you know what amounts need to be taken into account in order not to violate the limit if the parties have not drawn up an agreement on paper? Or when, instead of one contract, several of the same type were drawn up in order to split the payments and make them less than 100,000 rubles? And in a situation where the buyer, along with the amount of the principal debt, pays a contractual fine, and in different days How to calculate the limit for cash payments under an agreement? You can compare yours with the explanations from this article.

No written contract

Cash payment limit in cash operates within the framework of one agreement (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013). However, companies sometimes do not put the contract in writing. For example, when a supplier issues an invoice for payment and then ships goods to the buyer using an invoice. In this case, the limit for cash payments under the contract must be calculated for each shipment of goods. After all, an agreement does not have to be concluded in the form of a single document (clause 3 of Article 434 of the Civil Code of the Russian Federation). 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, an offer. Payment of the invoice means that the buyer accepted the offer for the transaction and agrees with the price (Clause 1 of Article 435, Article 438 of the Civil Code of the Russian Federation ). Therefore, in this case, companies enter into one-time purchase and sale transactions (resolution of the Eighth Arbitration Court court of appeal dated December 17, 2013 in case No. A75-4466/2013).

Thus, the buyer can pay for goods in cash if their total value according to the invoice does not exceed 100,000 rubles. But claims from inspectors are possible if the company 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 may 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 (decision of the Third Arbitration Court of Appeal dated April 9, 2013 in case No. A33-18496/2012).

The parties enter into many identical contracts

Sometimes companies draw up several similar agreements in order to increase the maximum amount of cash payments. But it is safer for companies to determine the limit based on the total amount of cash payments under these contracts. In such situations, tax authorities believe that the parties actually entered into one transaction, they simply formally signed several contracts. Therefore, they are required to pay a fine if the total amount of cash payments under these agreements exceeds 100,000 rubles.

Although judges in such cases often support companies (ruling 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 - name of goods, amount, delivery time - must differ. In addition, it is better not to carry out settlements under several similar contracts simultaneously.

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

The buyer transfers payment in several payments on different days

Some companies believe that the limit applies to settlements within one day. Therefore, they transfer payment 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 a counterparty, then the company has the right to settle them for an amount of more than 100,000 rubles, including during the day.

Particular attention should be paid to long-term contracts. Even if companies have entered into an agreement for a period of a year or more, the limit for cash payments is 100,000 rubles. for the entire period of its validity. For example, a seller ships goods to a company every month. 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 (determination of the Supreme Arbitration Court of the Russian Federation dated November 29, 2012 No. VAS-15182/12).

The company pays contractual fines in cash

Contractual penalties and fines paid are also subject to the cash settlement limit. Moreover, the limit must also be observed in relation to fines that are not specified in the agreement (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013). Thus, for late payment for goods, the supplier can charge the buyer interest in the amount of the refinancing rate (Article 395 of the Civil Code of the Russian Federation). The buyer pays such interest to the supplier due to violation of the terms of the contract, so they must be taken into account when calculating the limit. Thus, you need to compare the amount of the main payment and fines with the limit.

In civil law Russian Federation provided two types of payments between partners: non-cash and using cash. Moreover, the latter type is subject to fairly strict control by the state. Such control is exercised by the Central Bank of the Russian Federation (CBRF) through commercial banks.

In this case, we are talking only about settlements between companies and individual entrepreneurs. Cash flows between citizens who do not have any legal status regulations not limited.

Definition

Last year, financial legislation already took the initiative to set a limit on the amount of cash with which individuals can pay both with each other and with organizations and individual entrepreneurs.

The State Duma, however, has not yet considered it, so in 2018 there are no restrictions for this category yet.

All legal entities in their activities are required to follow the provisions of Directive of the Central Bank of the Russian Federation No. 3073-U. That is, the norms of this Directive apply to partnerships:

• between companies;
• between a company and an individual entrepreneur;
• between individual entrepreneurs.

If a company or individual entrepreneur has entered into an agreement with an individual. person, then the Directive of the Central Bank of the Russian Federation does not apply in such cases.

Maximum

The maximum amount that legal entities can transfer in cash should not exceed 100,000 rubles. Moreover, this maximum applies to both the transmitting side and the receiving side.

True, if the bank establishes an offense, then only the party accepting the cash will be punished. Although there is arbitration practice, indicating that the tax authorities managed to hold both counterparties accountable. The limit also applies to foreign currency, the amount of which is determined at the official exchange rate.

Please note that this limitation is determined by one agreement. For example, if a company has entered into several contracts with one counterparty, then it can pay in cash up to one hundred thousand rubles for each contract.

Wherein the type of contract does not matter. It also doesn’t matter for how long it is concluded, i.e. the limit is determined for the entire period of its validity, even if it exceeds a calendar year. You cannot pay in cash for various penalties arising under the contract if the specified maximum has already been reached.

Minimum

No minimum limits for cash payments between legal entities not defined in law. Each organization independently makes such a decision, based on the terms of the transaction and economic feasibility.

Limit amount When paying in cash, it is not calculated if the legal entity:

• interacts with the Central Bank of the Russian Federation;
• pays taxes, social security contributions or customs duties;
• pays off a bank loan.

Organizations cannot independently dispose of the cash proceeds received. The Directive in question No. 3073-U contains a direct prohibition on spending money from the enterprise’s cash desk that was received as payment for goods (work or services) or in the form of insurance compensation. That is, the company cannot use its cash immediately after it arrives at the cash desk.

To do this, she first needs to transfer them to her bank account and then withdraw them back to the cashier. In this case, the legal entity must inform the bank for what purposes the funds will be spent and, possibly, provide a package of supporting documents. Exceptions to this requirement are following situations:

• pay wages or social benefits, for example, sick leave;
• payment of invoices for goods (work, services) necessary to carry out the main activities of a legal entity;
• issuing amounts to company employees based on advance reports;
• if legal the person is an individual entrepreneur, then he can take the amount from the cash register for his own purposes, even if they are not related to business activities;
• other situations provided for by the Directive of the Central Bank.

By the way, if the company is a credit institution, then it can spend its cash from the cash register without restrictions.

Some companies, which have a significant share of payments made in cash, are trying to different ways bypass the hundred thousand limit. For example, conclude additional agreements to the agreement and transfer money within the framework of these agreements.

Banks, checking the legality of cash payments, first check such transactions. Having detected an excess of the maximum threshold for all additional agreements within one contract, they fine the companies.

Sometimes partners enter into not one agreement, but several of the same type. In such a situation you need to be very careful, because... inspectors may decide that this is a way to evade non-cash payments. The contracts must still differ from each other in the amount, subject of the contract, and the deadline for fulfilling obligations.

Most in an effective way is to make one-time deliveries, without formalizing contractual obligations, because in this case the limit is calculated for each invoice.

Maximum limit when paying in cash does not apply in the following situations:

• the company provides employees with wages, temporary disability benefits and other similar payments;
• the company carries out settlements with citizens;
• the company issues cash to its employee going on a business trip or based on an advance report.

In the latter situation, you need to remember that more than one hundred thousand rubles can be issued against a report only if the employee does not use them to pay for goods, work, or services under contracts that were concluded by him on behalf of the company by proxy.

As you can see, the restrictions on cash payments are quite strict. Banks closely monitor them, demanding from companies a lot of additional documentation that would directly or indirectly confirm the targeted nature of spending money.

Here it is necessary to recall that penalties for exceeding the maximum amount are quite significant. The party to the transaction that received the funds is subject to administrative liability.

The fine for the company is set at up to 50,000 rubles. In addition, a fine can be imposed on the head of the company who committed such a violation. Its size is limited to five thousand rubles.

Limitation period for cash violations is 2 months, i.e. If the bank discovers violations after the expiration of this period, the company is not subject to administrative liability.

The control procedure itself is entrusted to commercial banks, which are entrusted with functions upon request additional information on transactions. Of course, the bank is not officially an inspection body, and the company may refuse to comply with its requirements. However, in such a situation, it will find itself without banking services and, therefore, will not be able to carry out its activities.

Banks take a responsible approach to checking cash payments, because they, in turn, are controlled by the Central Bank of the Russian Federation, which can deprive them of their license.

Are subject to special control individual entrepreneurs. Not least due to the fact that they are allowed to take cash from the till without restrictions.

The question naturally arises: why is it so necessary? strict control over cash flow?

The official position of the state, represented by the Central Bank, says that such control is necessary to combat corruption schemes and unscrupulous persons involved in cashing out illegally obtained funds. This is especially true now, when terrorist activity has intensified.

However, do not forget about the financial component. Depositing cash from the company's cash desk to a bank account, as well as, on the contrary, transferring money from a current account to the cash desk, is not a free service for companies. Especially for last years the commission percentage for accepting and issuing cash has increased.

The news release regarding restrictions on cash payments in Russia is presented below.

Making cashless payments is quite convenient and relatively fast. This does not require additional time spent on preparing banknotes, their design and other features of working with cash. But in the process of work of small entrepreneurs, individual entrepreneurs, situations very often arise when it is unprofitable to transfer funds by bank transfer. This is due both to the transaction amounts and to the counterparties to whom the payment is made. Therefore, in such cases, it is better to choose cash payment for individual entrepreneurs. 2019 was no exception when it comes to conducting this type of relationship. Each individual entrepreneur who plans to carry out this type of calculation must be guided by the limits established by the regulations of the Russian Federation, as well as the rules for their implementation, including withdrawals from accounts.

Basics of Cash Payments

The legislation of the Russian Federation does not prohibit settlements between individual entrepreneurs and legal entities or individuals in cash. This norm is presented in Article 861 of the Civil Code of the Russian Federation. In addition, all cash payments between individual entrepreneurs and LLCs or other legal entities are regulated by the Central Bank of Russia, which issued Decree No. 3073-U under the title, which indicates its essence, “On the provision of cash payments” on 10/07/2013. Its norms are also valid in 2019. It includes several points that define the relationship between individual entrepreneurs, LLCs, as well as other individuals, in the process of making cash payments.

But there are exceptions that do not fall under the control of the Central Bank, namely:

• calculations, one of the parties to which is the Central Bank itself;
• when settlements are carried out to ensure banking operations;
• when paying customs duties;
• making wage payments, as well as other social payments;
• issuance of funds to individual entrepreneurs' employees on account;
• withdrawal of cash by an entrepreneur from his account for personal purposes that do not relate to business activities.

Any settlements that an individual entrepreneur makes with individuals are not subject to control. But at the same time, payments between an entrepreneur and an LLC cannot exceed the amount of 100 thousand rubles under one agreement. This rule has been in effect for several years and will continue to be relevant today.

Restrictions on cash payments

That is, the Decree, which controls this area of ​​payments, introduces a system of restrictions on the use of cash during payments between businessmen:

• by amount;
• according to the purpose of payment.

Amount limit

If we talk about the amount, it has already been said that in this option An individual entrepreneur can carry out any settlements between LLCs or other forms of legal entities, not exceeding the 100 thousand threshold under one agreement.

There are several features of this limit:

• the validity period of the restriction is not determined by the precise period of validity of the contract, but has permanent force in relation to a specific contract;
• All parties to the relationship must adhere to the limit, namely the agreement under which this settlement limit is established;
• You need to be careful when signing the lease agreement, as well as specifying the terms of payment in it. It often happens that real estate is rented out for a long period. This situation leads to the fact that the total payment amount is quite large. Some landlords require payment for the entire rental period. But in this case, the Central Bank limits must also be met. Therefore, if an individual entrepreneur needs to use real estate for a long period, then several contracts will have to be signed in which the cash settlement amount will not exceed 100 thousand rubles;
• Do not confuse the limit on the amount per contract with the daily limit. Throughout the day, an individual entrepreneur can pay with dozens of different partners, including in cash, for any amount in general. The main thing is that under one agreement, payment is only 100 thousand rubles.
• if the contract amount is already set at the maximum limit established for cash payment in the contract between the individual entrepreneur and the LLC, then the settlement of additional obligations, such as a fine for a penalty, a penalty or others, cannot be paid. To do this, you will have to draw up another agreement between them or take this possibility into account initially.

In case of non-compliance with the cash payment limit between individual entrepreneurs and LLCs or other legal entities, if this fact is discovered, they will be subject to a fine of 4 to 5 thousand rubles. This norm is specified in Art. 15.1 Code of Administrative Offenses of Russia.

When making cash payments in 2019, an individual entrepreneur must also remember that the purposes to which the money will be sent must also be within the framework of regulations:

• payments to hired employees, which are provided for Labor Code RF;
• accountable money that is provided to pay for the employee’s services;
• calculations for insurance compensations;
• personal expenses of individual entrepreneurs that are outside the business;
• settlement between contractors for goods or services provided to them;
• moneyback – refund of money to customers for goods that do not meet the declared quality;
• conducting banking operations.

In addition, the Decree identifies a list of types of individual entrepreneur activities that can be paid only after depositing cash into the cash desk and withdrawing it from a bank account:

• all payments related to the processing or repayment of a loan;
• intra-organizational work;
• gambling.

This rule leads to the loss of a certain amount of commission at the bank, which is established by the tariffs for cash withdrawals from the account, but will save thousands on fines for failure to comply with the Central Bank Decree.

Video about limiting: an accountant’s opinion

All transactions that are related to cash payments between individual entrepreneurs, as well as LLCs or other legal entities, in any case, must be subject to accounting and carried out in accordance with the norms of the legislation of the Russian Federation.

There are several methods for making cash payments:

• using cash register and cash register equipment.
• using BSO, strict reporting forms, which are used instead of cash receipts. But their issuance is allowed only by those individual entrepreneurs who provide services to the population. BSOs themselves do not have strict form, but only a list of details that should be indicated in it. An entrepreneur independently creates his own strict reporting form for use in his business. It is worth noting that they must be developed exclusively in specialized programs and printed using a typographic method. It is prohibited to create BSOs in standard applications.
• without the use of cash register and any documents, which is allowed in exceptional cases for individual entrepreneurs in accordance with the list of clause 2 of article 2 of 54-FZ. These are entrepreneurs who have a special specificity of activity, and are also located in practically inaccessible places.
• without using cash register, which is allowed by individual entrepreneurs who are on UTII or the patent taxation system. They are allowed to issue their clients receipts with all the details of the entrepreneur when paying in cash.

These are the methods that individual entrepreneurs have the right to use to accept cash when making payments to their clients.

Contract limits

It is worth noting that for individual entrepreneurs who fit into the limit of 100 thousand rubles under contracts with individual entrepreneurs, LLCs and other legal entities, they may not open a bank account. But still, if an entrepreneur has daily settlements under several contracts for significant amounts, then it is better to use non-cash payments.

Features of limits on cash payments in 2019 by agreement:

• by additional agreement – this document is an addition to the main agreement, that is, the option to conclude additional agreements for the entire amount is not allowed. Such actions will be accompanied by the imposition of an administrative fine.
• under similar contracts, which involves opening several identical contracts for operations that require settlement of more than 100 thousand rubles, that is, splitting the amount. In this case, the control authorities also have the right to impose a fine. But there is a way out, which involves drawing up several contracts in one direction, but indicating different characteristics. For example, quantity, volume, delivery times and others. In addition, if there is a need to formalize such contracts, then it is better to carry out calculations for each of them in different periods, so as not to arouse suspicion and such actions do not lead employees of control authorities to the need for inspection.
• without concluding an agreement, which requires the work of an individual entrepreneur, as well as cash payments on invoices and after the actual shipment of goods. The legislation of the Russian Federation in this version suggests a limit of 100 thousand rubles for each invoice.
• For long-term contracts, despite the validity period of the document, the limit is set in the amount specified by the norms of the Decree of the Central Bank. That is, even if the agreement is signed for several years, its amount cannot exceed 100 thousand rubles.

It is quite difficult to bypass the system, so indeed, when there is a need for frequent settlements with counterparties, the total amount of which exceeds 100 thousand rubles, then opening a bank account and transferring funds through it will be much easier and more reliable.

In any case, all types of operations must be supported by a document, therefore, in the event large quantity contracts for cash payments will have to spend a lot of time on paperwork, which are automated with non-cash payments.

In addition, some cash payments require mandatory crediting to an account at a banking institution in order to later withdraw and pay. This situation once again confirms that cash should be used only within limits. If the entrepreneur is a large one, then even with a withdrawal fee it will be more profitable for him to open an account and work by bank transfer.

Cash payments may not apply to all transactions. Therefore, you will have to open a bank account.

In all cases of violation, the individual entrepreneur acts as a responsible person who is assigned responsibility, as well as a fine of 4 to 5 thousand rubles. Moreover, it does not depend on the amount of transfer. The scope of fines in 2019 is clearly indicated. Their step is not so large, so for those who carry out small transactions with cash without adhering to the limit norms, it will be very unpleasant to pay this amount to the country’s budget due to the small amounts of contracts.

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Why is this point important, because for violating the cash payment limit, a fine can be imposed on the company up to 50,000 rubles, on the director - from 4,000 to 5,000 rubles. (Part 1).

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

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

In 2019, the individual entrepreneur paid for the supply 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 both himself and the supplier will be fined for violating the cash payment limit. But since the Federal Tax Service of Russia can fine you for this offense only within two months from the date of its commission, the entrepreneur will not face a fine.

Important: the statute of limitations 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).

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Cash payment limit when there is no written agreement or many similar agreements

The limit should be calculated for each shipment separately. As mentioned above, there is a limit on the amount for cash payments. within one contract(Clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013). But, often, when making mutual settlements, organizations do not formalize the agreement in simple written form. This is not necessary to do (clause 3) in the case when the supplier issues an invoice for payment and then ships the goods to the buyer using an 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, an offer 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 goods in cash if their total value according to the invoice does not exceed 100,000 rubles.

It is important to keep in mind that from the outside tax authorities However, there may be claims if an 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 may fine the buyer or supplier. However, if the supplier does not provide a link to the main contract in the invoices and invoices, then the fine can be challenged in court. Resolution of the Third Arbitration Court of Appeal dated April 9, 2013 in case No. A33-18496/2012

Cash payment limit when many similar contracts are concluded

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 are required to pay a fine if the total amount of cash payments under these agreements 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 - name of goods, amount, delivery time - must differ. In addition, it is better not to carry out settlements under several similar contracts simultaneously.

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

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The buyer transfers payment in several payments on different days

It is often mistakenly believed that the limit applies to settlements within one day. Therefore, they transfer payment 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 a counterparty, then the company has the right to settle them for an amount of more than 100,000 rubles, including during the day.

Cash payment for long-term contracts

Even if companies have entered into an agreement for a period of a year or more, the cash payment limit is 100,000 rubles. for the entire period of its validity. For example, a seller ships goods to a company every month. 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.

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

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

Have you had a cash discipline audit this year?

90% No, not yet

8% Yes, no violations

2% Yes, it ended with a fine

Survey on the website glavbukh.ru

When checking cash discipline, tax officials discovered that one buyer paid the organization more than 100,000 rubles in cash during the day. The inspectors were not confused by the fact that the counterparty contributed money under different agreements. The auditors said that in fact there is only one transaction, so all payments need to be summed up. In general, they exceed the cash payment limit. For this, the inspectorate fined the company 40,000 rubles.

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

Inspectors' opinion

When paying in cash with a counterparty, the company must comply with a limit of 100,000 rubles. It is valid for payments under one agreement ( clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013). The organizations concluded all the disputed contracts on the same terms, on the same day, for a similar product. Payment also took place on one date. This proves that the fragmentation is fictitious. In fact, the seller and buyer acted under the same contract. The payment for it exceeded 100,000 rubles. Payment in cash in excess of the established amounts is a violation expressly named in part 1 Article 15.1 of the Code of Administrative Offenses of the Russian Federation. The fine for this is up to 50,000 rubles.

YULIA SYDNENKO,

State Advisor civil service RF 3rd class

Advice from the editor: calculate the limit for all contracts per day and transfer payments

In 2015, only 1 in 10 of your colleagues faced a cash discipline audit. This was shown by a survey on the website glavbukh.ru. But the fine for violating it is not cheap. Therefore, it is safer for cash settlements with one counterparty during the day for all contracts to be within 100,000 rubles. Or make sure that the contracts differ as much as possible from one another. You can draw up your own set of documents for each transaction: contract, invoice, invoice, receipt. And also conclude separate contracts for the supply different groups goods, install different terms payment, sanctions for late shipment and payment, conditions for delivery costs. This will convince, if not the tax authorities, then the judges, that the company received money under different agreements.

In this dispute, the judges came to another conclusion. IN Article 15.1 The Code of the Russian Federation on Administrative Offenses talks about exceeding the limit when making cash payments with other organizations. The company receives money from entrepreneurs. This means that she cannot be fined. This conclusion should not be taken into account. Other judges believe that the fine is also legal for exceeding the limit when making payments to entrepreneurs ( Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 18, 2010 in case No. A28-16681 /2009).

Company arguments

In the application to challenge the administrative fine, we indicated that the inspectorate’s conclusion about a single transaction was based only on assumptions. During the day, we concluded several similar transactions with the counterparty for the supply of goods. But this does not contradict civil law, which establishes the principle of freedom of contract ( clause 1 art. 421 Civil Code of the Russian Federation). We did not attach contracts and initial statements for the amounts received to the application, since the inspection must prove the legality of the punishment ( Part 1 Art. 65 Arbitration Procedure Code of the Russian Federation). She presented these documents to the court. From them it is clear: each contract has its own invoice, as well as a receipt. Each contract has an individual number. It is listed on the delivery notes as a basis for shipment. This indicates that several transactions were completed, for each of which the settlements did not exceed the limit.

OLEG NIKOLAEV,

lawyer at Valeria Lingerie LLC

Situation	Arguments of the judges
About paying tax The company is not obliged to pay tax a second time if it is stuck in a problem bank
The company sent a tax payment to the bank. The money left the organization’s account, but due to the bank’s fault it did not end up in the budget. The tax authorities considered the tax unpaid. They explained that the taxpayer should have known about the bank’s problems from publications in the media. Despite this, the company turned to this bank, she didn't plan to pay tax.	The tax authorities are wrong. Articles in the media are not official information. They appeared after the disputed payment was issued. There is also no evidence that the company learned about the bank’s problems from other sources. The tax is considered paid if a payment order secured by funds in the account is sent to the bank. 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 The director's lack of salary is not a basis for charging contributions.
The organization did not pay the director's salary. But he signed documents and did other work. The officials decided that the director should have been given a salary equal to at least the minimum wage. Inspectors from the Pension Fund of the Russian Federation assessed insurance premiums from her.	The Foundation is wrong. The contribution base is the amount of payments accrued in the billing period ( Part 1 Art. 8 Federal Law of July 24, 2009 No. 212-FZ). But the company did not pay salaries. But the law does not allow contributions to be calculated based on the minimum wage or other values ​​( Resolution 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 operates the car by proxy
During the inspection, the inspection demanded that personal income tax be withheld from compensation for the use of a personal car. Tax officials 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.	Additional charges are illegal. Compensation for the use of personal property for business purposes is exempt from personal income tax. The legislator does not disclose the term “personal property”. Therefore, it can be considered anything used by an employee legally. Including a car operated by proxy ( Resolution of the Arbitration Court of the North-Western District dated August 6, 2015 in case No. A56-4823 /2014).
About profitability Unprofitable companies also have the right to deduct VAT
The inspectors refused to deduct VAT and refund it. They decided that the company was seeking an unjustified tax benefit. It is not without reason that the organization makes a low markup on the product, which is insufficient to cover costs and make a profit.	The organization has the right to deduction. It is documented and does not depend on losses or markups. During the period under review, the company entered the market using low markups to generate demand. Then the price was increased and the activity became profitable. From this it is clear: the low markup is justified business purpose, and not a tax benefit ( Resolution of the Ninth Arbitration Court of Appeal dated August 6, 2015 No. 09AP-26910 /2015).