In a material the letter of the Ministry of Finance of Ukraine from 28.08.07g is printed. No. 31-34000-10-25/17266 on the matter and its analysis the Balans-Agro newspaper.
The letter of the Ministry of Finance of Ukraine from 28.08.07 of No. 31-34000-10-25/17266
The Ministry of Finance of Ukraine on inquiry otnosiyotelno in accounting of calculations with reporting persons reports reflections.
Legal questions of the reimbursement, suffered by the worker at acquisition of the goods for a predpriyoyatiya, and other questions of legitimacy of use of own available funds workers a predpriyoyatiya for the solution of production (economic) questions are regulated by articles 1159, 1160 of the Grazhdanyosky code of Ukraine.
The relations between the worker and the employer opredeleny the Labor code according to which the worker should fulfill the duties stipulated by the employment contract (duty regulations).
According to article 121 of the Labor code of Ukraine workers have the right to reimbursement and receiving other compensations in connection with official journeys. As to other expenses, confirmation of that they were osushhestvleny on the instructions of the management, there can be rasyoporyaditelny documents (the order, the order).
According to article 9 of the Law of Ukraine About the bukhyogaltersky account and financial statements in Ukraine the basis for accounting of economic operations are primary documents, the fiksiruyuyoshchy facts of implementation of economic operations.
In case of acquisition by the worker for sobstvenyony available funds of the goods for requirements of the enterprise, use of own means for business trip it is represented in the terms defined by a zakoyonodatelstvo in the accounting service Report
in a form approved by the order of the Public tax administration of Ukraine from September 19, 2003 of No. 440 About the statement of a form of the Report on use of the means provided on a komandiyorovka or on receipt, and the Order of drawing up of the specified Report, the documents confirming an ispolzoyovaniye of means, and the acquired stocks.
In the Report columns of a preliminary poyolucheniye of advance payment Aren’t filled is received (from whom, No. and date dokumenta), The report is checked, The rest is brought (the overexpenditure is given out) in the sum according to the cash warrant, accounting transactions, expediency carried out rasxodov and The report is approved which are signed by the head (tax agent).
If the director confirmed a tselesoobyoraznost and validity of the expenses carried out by the worker and the Report, accounting service according to the Instruction about application of Book of accounts of accounting of assets, the capital, obligations and economic operations of the enterprises and the organizations, utyoverzhdenny the order of the Ministry of Finance of Ukraine from November 30, 1999 of No. 291© argued, reflects in the bukhgaltersyoky account the obligation to the reporting person, recognized by the enterprise, on subaccount 372 credit Calculations with reporting persons.
Deputy minister T. EFIMENKO
"Balans-Agro" analyzes
THE WORKER BOUGHT TMC ON THE MONEY: THESE ARE ACCOUNTABLE MEANS?
This time and the Ministry of Finance addressed to an "eternal" subject: the worker buys TMTs at the expense of own means, and the enterprise refunds then it expenses, thus the assignment contract with the worker didn’t consist.
The Ministry of Finance in the made comments letter refers and to group of companies (standards of Art. 1159 and 1160), and work for (Art. 121) Labour Code that testifies to ambiguity of this situation: whether civil-law, whether labor.
And nevertheless the Ministry of Finance is inclined to consider such relations with the worker as with the reporting person (this position is close to GNAU position *). And therefore considers that:
• it is necessary to submit the report on spent own means in a form of the Report on use of the means provided on business trip or on receipt **,
• debt to the worker on such operations – to reflect in subaccount 372 Calculations with reporting persons.
If to continue thought of the Ministry of Finance, then it is necessary to observe and terms of submission of such Report (no later than the third bank day from the moment of TMTs acquisition).
In our opinion, the position of the Ministry of Finance in this situation as is ambiguous, as well as a situation. Therefore non-compliance with terms of the Report or submission of the report in any form (after all group of companies doesn’t demand any strict form of the report) for the neshtrafoopasny enterprise (money wasn’t spent yet!) ***.
* See GNAU letter from 26.11.04 of No. 10729/6/17-3116.
** The form is approved by the order GNAU from 19.09.03 of No. 440;
*** Let’s remind that legal questions, documentary registration and the accounting of purchase of TMTs without delivery to it are in detail considered advance payment by the worker in "Balans-Agro", 2006, No. 21, page 23 – 26.
(On Balans-Agro newspaper materials).