In this article the order of registration of cash operations on realization by production agricultural enterprises from a warehouse is stated.
The agricultural enterprise realizes to the population from a warehouse own agricultural products in cash. Cash warrants are written out by Prikhodnye not for each buyer, and one – following the results of the working day. That is receipts on receiving means aren’t provided to buyers. Whether such order of registration of cash operations is lawful? If isn’t present, what sanctions can be applied to the enterprise?
At implementation of trade by production of own production and service by the enterprises, establishments and the organizations, except trading enterprises and public catering, can not primenyatsya registrars of settlement operations. But it razreshaetsya only on condition that calculations are carried out in their cash desks with registration of credit and account cash orders and delivery of the corresponding kvitanyotsiya signed and certified by the press of an ustanovlenyony order (p, 1 Art. 9 of the Law of Ukraine from 06.07.95 of No. 265/95-BP About application of registrars of settlement operations in the sphere of trade, public catering and services, further – the Law No. 265).
Cash is accepted in cash desk according to the credit kassoyovy orders signed by the chief accountant or the person, the authorized director. Thus to the person who hands over (pays off) nayolichny, the receipt (a separated part of the credit cash order) with signatures of the chief accountant or the employee of the enterprise authorized on it by the head (item 3.3 of Provision on conducting cash operations in national currency in Ukraine, utverzhyodenny the resolution of Board of NBU from 15.12.04 of No. 637) stands out assured by an impress of a seal of this enterprise.
Therefore, if the agricultural enterprise realizes own production in cash, not primeyony at this RRO, it should make out prikhodny cash warrants in an aforementioned order. That is calculations should be carried out in enterprise cash desk, prikhodny warrants should be written out for each buyer separately, to each buyer receipts from such warrants, assured by the signature of the chief accountant (or other upolnoyomochenny person) and the enterprise press should stand out.
Thus, in our situation the agricultural enterprise breaks an order of carrying out cash calculations through cash desks of the enterprises, provided item 1 of Art. 9 of the Law No. 265. In case of identification of such violation to a predyopriyatiya financial sanctions at a rate of 10 NMDT – 170 UAH will be applied. (Law No. 265 item 7).
Century OSHKALO, main state tax auditor-inspector of Department of tax control of legal entities of department of control of the GNAU settlement operations.