Any business is created with the aim of making a profit, therefore, managing the finances of an enterprise is a fairly relevant issue in modern world. How to distribute profit? How much money to allocate for capitalization? How to pay taxes? All this is only a small part of the issues that financiers in any organization face daily. This article will focus on who manages the finances of any business and in what forms the authorized capital of an enterprise can exist.
Business public and private!
Do not think that state-owned enterprises or organizations are not created for profit.
Yes there are those legal entities, the purpose of which is to provide all kinds of services free of charge, as required by law. This includes all schools, authorities, law enforcement etc. Certainly, net profit they do not bring to the state, but this does not mean at all that there is no financial management here. Any school needs funding, proper distribution of funds and control so that corrupt officials do not become very impudent.
As a result, it turns out that absolutely any organization that is engaged in production, provision of services or any other activity must be able to properly allocate their finances for more efficient work.
Who manages the company's finances?
However, it should be understood that not all issues related to money and their distribution are decided directly by the owner. He does not have much time for this, but there are enough tasks. That is why its function in most cases is purely formal. He gets acquainted with the financial statements of major bosses, at best he reads them, and at worst he signs them without looking. If there is a problem or we are talking about a large amount, then the owner can already deal with this issue himself. In all other cases, all the work for him is performed by deputies, secretaries and other subordinates.
- The CEO is also not the last person in the field of finance turnover. It is he who periodically reports on profits and costs to shareholders, it is through him that all requests for funding, drawn up by department heads, pass. As a rule, it is the general director who concentrates in his hands most of the levers of capital management, despite the fact that he also has bosses (owners, shareholders).
If the shareholders do not want to manage the enterprise, then it is the general director who distributes the funds allocated to him between departments, and even if the owners try to manage the business, the general director still has a considerable list of financial competencies.
On the one hand, the concentration of such powers in one hand is effective, because the organization will have a single capital management policy, there will be no disputes and disagreements, which sometimes lead to the bankruptcy of the entire business.
But on the other hand, the more access a person has to money, the greater the temptation to appropriate this very money. That is why CEO controlled by shareholders, he is forced to report to them for all costs. 
It often happens that a key shareholder (a person who owns over 50% of valuable papers). As a rule, such a financial management structure is the most effective, because the shareholder has an incentive to manage efficiently (his income depends on it), and also there is no desire to steal money (why steal from yourself).
- Financial plans and reports are prepared by department directors, who are also top managers of the company. This may be the director of production, the director of marketing, or the head of human resources. All of these people periodically provide cost estimates and also request additional funding through the CEO. They distribute the money within their department.
The efficiency of the work of the entire department depends on the activities of the directors of departments, and if they distribute funds incorrectly, they will not finance desired projects and throwing money at completely useless things, then there will be no sense in the activities of the CEO.
What are the forms of authorized capital?
The authorized capital is the amount of funds in which the value of the entire business is estimated. There are two main forms of such capital:
- The most common form among small and medium-sized enterprises is capital, i.e. money. A certain group of people calculates the total cost of all equipment, goods in stock, premises, land, etc. This amount is announced in a specific currency and is constantly changing, depending on expansions, acquisitions or mergers. The owner of a business can be either one person or several in different shares.
I want to note that with any of these two varieties, the authorized capital does not stand still and may vary depending on a number of factors. Moreover, the real price of a business is determined not only by tangible property, but also by intangible property. In other words, the more connections, customers, regular suppliers and competent personnel a company has, the greater its value will be. All these indicators may not be officially taken into account when calculating the authorized capital of an organization, however, if it comes to selling a business, all of them immediately pop up and are of the same importance as the tangible property of the enterprise.
Government business!
As for me, state system financial management is much weaker than private. The thing is that those officials who are involved in the distribution of funds have no personal interest. In fact, they do not care whether the enterprise develops or remains in place.
They are not the owners of this business and do not bear personal gain from its work. As for private traders, they, of course, work with great passion and zeal, because their direct income depends on the performance of their functions. 
Corruption in the financial system!
It is not worth reminding once again that where there is money, there are those who want to appropriate this very money illegally. Corruption exists in state enterprises, and on private ones, but on the former in much larger numbers. Kickbacks, fake reports, bribes, etc. flourish here. Unfortunately, the state is not able to overcome corruption within itself, but private entrepreneurs, in my opinion, are doing it very successfully. It is not profitable for them that directors and bosses appropriate a good part of THEIR money, and therefore they are trying to fight it in every possible way.
They arrange periodic reviews, make all managers write detailed cost reports, and so on. Perhaps, when all property in our country becomes private, we will overcome bribery and the promotion of relatives in the service, if not completely, then at least partially we will be able to do this.
The publication of the materials of this criminal case is expressly and unequivocally authorized by our client ( fragments of the agreement on the provision of legal assistance, see below).
This case, at first glance, seems ordinary, and the accused, as is customary, are villains who robbed their benefactor of the employer.
BUT, upon closer examination, it turns out that there are a lot of oddities, inconsistencies, and blatant procedural violations in the case, that you involuntarily get the feeling that this whole case is fabricated, and only thanks to someone’s personal interest, it is literally “pushed” through the millstones of the investigation and the court, in order to get a guilty verdict as soon as possible.
However, about all the "oddities" in order:
The criminal case was initiated and accepted for its proceedings on March 31, 2009 at 14.30 by investigator B.N. same day. there is a high probability that Mr. Repnikov wrote a statement not just like that, but at someone's "request".
The crux of the accusation is that former director enterprises Khokhlov and Chief Accountant Eliseeva, for several years executed fictitious loan agreements with their enterprise, executed all related documentation, but did not deposit money into the cash desk or to the company’s current account, and then, allegedly to repay loans, transferred money from the enterprise’s current account to their personal accounts , i.e. they simply appropriated the money of Krestyansky Dvor LLC.
In support of the accusation, the company's founder, Chepurin, provided the investigator with two hard drives containing the enterprise's 1C accounting program, and a part of the company's primary documents beneficial to the investigation. In general, all the arguments of the prosecution are based on the testimony of Chepurin, and the conclusion of a computer examination. During the “investigation”, some employees of the enterprise were selectively interrogated, handwriting, technical and computer examinations were carried out, and the investigation was limited to that.
Anyone who is at least a little knowledgeable in matters of activity commercial enterprises, a person knows that all the activities of any firm are reflected in its financial statements, and it is it that contains information about all property (including money) and obligations (including debts) of the enterprise. However, during the investigation, neither an audit, nor an inventory, nor a forensic accounting was carried out at the enterprise. examination, and the fact and amount of damage were determined solely from the words of the founder and current director of the company. Moreover, the petitions of the accused and their lawyers to conduct an inventory, forensic accounting and economic examinations were denied, due to the sufficiency of data for the prosecution. Here are those once!
It may be enough for the prosecution, but then what about the establishment of the truth in the case, and the study of ALL the circumstances? What about the equality and competitiveness of the parties, with the presumption of innocence? Apparently, someone's invisible hand and evil will are moving this case so strongly towards a guilty verdict that no arguments of the defense are simply not perceived, "as unnecessary." Someone believes that he can achieve the conviction of the innocent according to the principle: "Heretic, this is the one who wants to be burned!".
Well, let's see. We will try to reverse the course of events, break the run-in "scenario" of bringing the innocent to justice, and achieve an acquittal, because. we are confident in the innocence of our clients.
We were not going to reveal the real names of the accused in this case; the prosecutor's office of the Novosibirsk Region did this by publishing a message on its website. We have nothing to hide. With the permission of our clients, further documents will be displayed on the site "uncut".On December 16, 2009, a preliminary hearing was held, during which a challenge to Judge V.E. Tote was announced. (the application was denied) and a petition was considered to return the case to the investigator for a forensic accounting examination.
The application was denied due to the fact that investigation gap may be recovered during the course of the trial.
During the judicial investigation in this case, many facts of falsification of evidence and deliberately false testimony of "witnesses" of the prosecution have already been revealed, although the most interesting is yet to come...
Interesting fact: in relation to the initiator - the founder of Krestyansky Dvor LLC, and the main "witness" - Chepurin S.P. a criminal case was initiated under Part 3 of Art. 159 of the Criminal Code of the Russian Federation, the materials of which have already been submitted for consideration to the same court ...
With some materials of the criminal case on charges of Chepurin S.P. Can .
All other materials of this case will be published on our website as they become available.
Case No. 1-132/2014
SENTENCE
Name Russian Federation
Zheleznodorozhny District Court of Penza consisting of: Presiding Judge Demina J1.B.,
With the participation of the public prosecutor - assistant prosecutor of the Zheleznodorozhny district of Penza Makeeva M.N.,
The defendant - Annenkov Vitaly Evgenievich,
Defender - Didenko V.V., who provided certificate No., warrant No. dated DD.MM.YYYY,
Under the secretaries Demina E.A., Degtyarev D.V.,
Having examined in open court the materials of the criminal case against
Accused of committing crimes, under Part.3 Article. ,
SET UP:
FULL NAME2 committed the misappropriation, that is, the theft of another's property entrusted to the guilty, on a large scale, under the following circumstances:
He, on the basis of a personal application dated DD.MM.YYYY and an employment contract No. dated DD.MM.YYYY, was hired as a sales representative separate subdivision Societies with limited liability Trading house "Vector-S" (hereinafter - LLC Trading House "Vector-S"), located at: , and immediately began to perform his duties. Also with FULL NAME2 was concluded an agreement on full individual liability from DD.MM.YYYY.
It follows from the content of the employment contract (according to clause 1.6 of the contract) that the employee undertakes to fulfill individual sales plans, prevent overdue receivables, increase the client base, conscientiously fulfill their labor obligations, observe labor discipline, timely and accurately execute the orders of the employer and immediate supervisor, use all work time For productive labor, qualitatively and on time to fulfill production tasks and instructions, work to improve their professional level.
From the content of the instruction of the sales representative of a separate division of LLC TD "Vector-S" it follows that the sales representative is obliged: to control the dispatch of the order to the outlet on time, in terms of sales volume, range, completeness and quality (paragraph 2.3 of the instruction). Prevent the formation of accounts receivable for your clients and promptly inform the supervisor about possible payment delays, as well as other factors affecting the client's solvency (clause 2.4 of the instruction). If necessary, collect cash for the delivered goods in the following order: 1. The sales representative receives a power of attorney in a separate subdivision of Trade House Vector-S LLC to receive cash from the buyer specified in the power of attorney. 2. The validity of the power of attorney is 10 days from the date of receipt, in the future the document is considered invalid. 3. During the period of validity of the power of attorney, the sales representative must receive cash cash from the buyer in the following order of registration: enter the amount of money received from the buyer in words in the tabular part of the power of attorney, where (quantity (in words)) is indicated, draw up a tear-off coupon of the power of attorney, where the buyer (representative of the buyer transferring funds) must personally enter the amount transferred sales representative in figures and words, certify with a signature and a seal indicating the decoding of the signature (Last Name First Name Patronymic) and the date. 4. On the same day, the sales representative must hand over the funds received from the buyer to the cash desk of a separate division of OOO Trade House "Vector-S", Penza. 5. The power of attorney, for which the validity period has expired and which have not been used, must be handed over to the accountant on the next working day after the expiration of the validity period, combining the duties of the cashier under the act - receiving the transfer with the signature of both parties and registration in the book of accounting of returnable powers of attorney. 6. Receipt of funds from the buyer is carried out only according to the original document (power of attorney), it is prohibited to receive funds in the presence of a copy and a facsimile version (clause 2.5 of the instruction).
According to the concluded agreement on full individual liability, FULL NAME2 assumed full liability for the shortage of property entrusted to him by the employer, as well as damage incurred by the employer as a result of compensation for damage to other persons, and in connection with this FULL NAME2 was obliged to carefully treat the transferred to him for the implementation of the functions (duties) assigned to him to the property of the employer and take measures to prevent damage.
At a place and time not established by the investigation, but no later than DD.MM.YYYY FULL NAME2, decided to steal the money entrusted to him in the amount of 255,192 rubles 53 kopecks by misappropriation
DD.MM.YYYY, in daytime, FULL NAME2, realizing his arisen criminal intent, acting intentionally, out of mercenary motives, with the aim of embezzlement by appropriation of the funds entrusted to him in the amount belonging to LLC TD "Vector-S", realizing the public danger and illegality of his actions, being in the salon belonging to him on the right of ownership of a car of the brand standing near, without having a power of attorney LLC TD "Vector-S", establishing its right to receive from the counterparty a separate division of LLC TD "Vector-S" - IP FULL NAME6 cash in the amount of payment for the delivered to IP FULL NAME6 meat products, received from the representative of IP FULL NAME6 - FULL NAME18 entrusted to him the money in the amount that he did not contribute to the cash desk of a separate division of LLC TD "Vector-S", thus stealing by appropriation belonging to LLC TD "Vector-S" cash in the amount of 255,192 rubles 53 kopecks and disposed of them at his own discretion, which caused material damage to LLC TD Vector-S, on a large scale.
Defendant FULL NAME2 partially recognized the guilt of the crime committed and showed to the court that the funds in the amount of 255200 rubles on two invoices, for the FULL NAME6 meat products , really DD.MM.YYYY in the late afternoon were received by him from his son SP FULL NAME6- FULL NAME18 in the car near the house at. However, he transferred this sum of money to the head of a separate division of OOO TD «Vektor-S» in FULL NAME1 Son IP FULL NAME6- FULL NAME18 he knows, since Kirilov came to the meat products. He received a sum of money from Kirilov without a power of attorney by oral order FULL NAME1, which at that time performed the functions of not only a manager, but also an accountant. Kirilov he explained that there was no one to draw up a power of attorney, so he FULL NAME2 will sign on the consignment note in receipt of funds. Then he on the same day came to the office about DD.MM.YYYY., went into the office to FULL NAME1 and gave her cash in the amount. She counted them, put them on the table and said that she would draw up an agreement and a power of attorney after the May holidays. However, he fell ill and then quit. He filed a letter of resignation DD.MM.YYYY through supervisor Mikhail. DD.MM.YYYY the police called him and said that a criminal case had been opened against him. Indeed, he worked with DD.MM.YYYY in LLC TD "Vector-S" in and was a materially responsible person. It was his duty, as a sales representative, to look for clients, take from them a certificate of TIN, OGRN, a copy of their passport to conclude an agreement. The contract with clients was concluded by the head of a separate division in FULL NAME1 He, as a sales representative, was issued a power of attorney in a separate division of LLC TD "Vector-S" to receive cash from the buyer, who is indicated in the power of attorney. The validity period of the power of attorney from the moment of receipt, in the future, the document is considered invalid. During the validity period of the power of attorney, he had to receive cash from the buyer and enter the amount of money received from the buyer, draw up a tear-off coupon of the power of attorney, where the amount transferred to the sales representative is entered and certify with a signature and seal. The sales representative, together with the stub of the power of attorney, had to hand over the funds received from the buyer to the cash desk of a separate division of OOO Trading House Vector-S. The power of attorney, according to which the validity period has expired and which have not been used, must be handed over to the accountant - cashier on the next working day after the expiration of the validity period. However, accountants often quit and therefore powers of attorney were not always issued. DD.MM.YYYY, Medvedev's accountant quit, and before that she was on sick leave, and there was no one to issue a power of attorney to receive money. He admits guilt, repents of his deed, recognizes the damage in the amount.
The guilt of the defendant, in addition to his partial confession, is objectively confirmed by the totality of evidence examined at the hearing.
The testimony of the defendant, who, without partially pleading guilty to the crime he is accused of, admitted the fact that he had received money in violation of the instructions of the sales representative of the separate division of OOO Trading House Vector-S.
The testimony of the representative of the victim LLC TD "Vector-S" FULL NAME10 is confirmed that on the basis of the employment contract No. TD dated DD.MM.YYYY, LLC TD "Vector-S" was hired by FULL NAME2, which DD.MM.YYYY was temporary sales representative, after which he was transferred by order to a permanent place of work. In his official duties included: conclusion of supply contracts with contractors, collection of supply orders, control over their execution, implementation of sales plans, prevention of the formation of receivables, collection of funds for the delivered goods. The sales representative during the execution of the contract collects copies of the registration individual entrepreneur and a copy of the passport, after which the contract form is filled out and signed by the counterparty and the head of a separate division. In the city of Penza, the head of a separate division of LLC TD "Vector-S" was FULL NAME1, which, on the basis of a power of attorney, was authorized to sign supply contracts carried out on the territory of the city of Penza. After drawing up the contract, the products are delivered to the counterparty, payment is made within seven calendar days. If the counterparty has a settlement account, then the funds are paid by transferring funds to the settlement account of OOO Trade House "Vector-S", if there is no settlement account, then the sales representative receives the funds by courier, after which he deposits the funds at the cash desk of the unit. To receive funds from the counterparty, the cashier issues a power of attorney to receive funds to the sales representative, in the power of attorney in the upper part there is a tear-off part where the counterparty puts his signature, amount and seal on the issuance of funds to the sales representative, after which the sales representative is obliged to pay the money received by him cash to the cash desk of the unit and provide a tear-off part of the power of attorney. The power of attorney is valid for the duration. If the funds were not received by the sales representative from counterparties, then the sales representative is obliged to return the power of attorney to the cashier. DD.MM.YYYY FULL NAME2 from SP FULL NAME6 received cash in the amount. For receiving funds FULL NAME2 signed the consignment note № from DD.MM.YYYY. C SP FULL NAME6 was signed contract № from DD.MM.YYYY for the supply of meat products. After that, cash in the cash desk of a separate division FULL NAME2 did not contribute, but appropriated it to herself, about this fact, she became aware of DD.MM.YYYY after the act of reconciliation by sales representatives. SP Kirilova reported that she was paid for the supplied products, as evidenced by the record of the sales representative FULL NAME2 in the receipt of funds in the amount. When considering a criminal case, they filed a civil claim against FULL NAME2 for the amount. However, LLC TD "Vector-S" clarified the amount of damage caused and as a result of criminal actions by FULL NAME2 LLC TD "Vector-S" caused property damage in the amount of
The testimony of witness FULL NAME1 confirmed that FULL NAME2 worked as a sales representative. His job responsibilities included: concluding contracts with counterparties, controlling the shipment of products, controlling accounts receivable from counterparties and collecting funds from counterparties for the delivered products. Contracts were concluded by sales representatives according to the regulations. According to the regulations, it included the collection of documents from counterparties (a copy of the TIN, a copy of the OGRN, a copy of the passport, a copy of the lease agreement for the outlet or documents for the ownership of the outlet), after which she signed the contract on the basis of a power of attorney. After the contract is drawn up by the sales representative, the supervisor collects the contract and submits it to her for signature. The delivery of products is carried out as follows: the sales representative accepts an application from the counterparty, after which the application is transferred to the operator, the operator issues a consignment note in two copies, the third copy is a warehouse copy, which remains in the warehouse, after which the counterparty receives the products, signs the consignment note for acceptance and puts his seal. Payment for the delivered products is carried out as follows, if the client pays by bank transfer, then he transfers the funds to the settlement account of LLC TD "Vector-S", if the payment is made in cash, then the counterparty deposits funds to the cash desk of the unit of LLC TD "Vector- C", or the funds are transferred to sales representatives. Most of the money was taken by sales representatives. In order to receive funds from a counterparty, a sales representative in the accounting department is issued a power of attorney to receive funds, where at the top of the power of attorney there is a tear-off part, in which, when the counterparty transfers funds, the amount, signature and seal of the counterparty are indicated, after which the tear-off part with cash by means of a sales representative is transferred to the cash desk of LLC TD "Vector-S". About the fact of assigning FULL NAME2 funds, in the amount belonging to OOO TD "Vektor-S", transferred to the last counterparty IP FULL NAME6 for the supply of meat products, she learned from the words of the investigators after the dismissal. FULL NAME2 without her knowledge and accounting LLC TD «Vector-S» received funds from SP FULL NAME6 in the amount without a power of attorney, which the cash desk of a separate division of LLC TD «Vector-S» did not contribute. Before DD.MM.YYYY FULL NAME2 did not go to work, allegedly lay in the hospital, in which hospital, he did not say, the supervisor Mikhail did not inform her about this. After that, until her dismissal until the end of May 2013, she did not see FULL NAME2 at work, he did not go to work. Application FULL NAME2 for dismissal from DD.MM.YYYY she did not receive, to whom could transfer FULL NAME2 this statement, she does not know, from the words of the supervisor - Mikhail Oshchepkov, she knew that he also FULL NAME2 did not transfer any application for dismissal. After the dismissal of accountants Medvedeva and Taykova, she controlled the cash desk of a separate division of OOO Trade House Vector-S, she accepted and credited the cash for products supplied to counterparties. At that time, Anna Bobrova also worked in the accounting department, but she was an accountant-operator, her duties included: accepting applications from sales representatives, registering in the database, printing out invoices, controlling warehouse balances, that is, to the checkout. Bobrova had nothing to do with the receipt and posting of funds at the cash desk and the issuance of powers of attorney to receive funds from counterparties. No entries in the ledger of powers of attorney on the receipt of funds in the amount of 255,200 rubles from the IP counterparty
FULL NAME6 no. From DD.MM.YYYY until the reception of a new accountant of a separate division FULL NAME15, the keys to the safe were with her and control over the cash register and receipt of funds from sales representatives and customers was carried out by her. Frolova took up her duties on DD.MM.YYYY, she does not remember the exact date. In the period from DD.MM.YYYY and until her dismissal, that is, until the end of May 2013, FULL NAME2 did not appear at the workplace, did not contribute cash in the amount to the cashier. She kept the keys to the safe where the funds of the separate subdivision were stored, and without her knowledge and her actual presence at the workplace, none of the employees could put money in the safe of the separate subdivision. FULL NAME2 did not give any money to her either DD.MM.YYYY, or on other days.
The testimony of witness FULL NAME11 confirms that FULL NAME2 was in his submission, he worked as a sales representative. His job responsibilities included: searching for new contractors, concluding agreements with them, collecting cash to the cash desk of a separate division for payment for the delivered products. Approximately before the May holidays of 2013, FULL NAME2 did not go to work, he phoned him, FULL NAME2 explained that he fell ill and was in the hospital, in which he did not explain. Further, before his dismissal, he did not see FULL NAME2 any more, he did not come to work, when FULL NAME2 retired, he does not know. Payment for the supplied products was made as follows, before collecting funds from the counterparty, the sales representative in the accounting department was issued a power of attorney, on the basis of which he could receive funds from the counterparty, and then deposit them into the cash desk of a separate division. Payment was monitored by cashiers, they issued a numbered power of attorney and made an entry in the journal, and control was carried out by the head office, which is located in. On the fact of assigning FULL NAME2 funds in the amount transferred by the counterparty FULL NAME19 for the supply of meat products, he became aware of the police.
The testimony of witness FULL NAME12 confirms that FULL NAME2 worked as a sales representative, his job responsibilities included: working with clients, concluding contracts, receiving funds from counterparties on the basis of a power of attorney issued to him by an accountant. Without a power of attorney, the sales representative could not receive the money in any way, since this was not provided for by the procedure for payment by counterparties for the delivered goods. FULL NAME2 she did not see the May holidays at work. On the fact of assigning FULL NAME2 funds in the amount of 255 200 rubles belonging to OOO TD «Vektor-S», transferred to the last counterparty IP FULL NAME6 for the supply of meat products, she learned from the preliminary investigation authorities. During her labor activity, a power of attorney for such an amount, she FULL NAME2 did not issue, without a power of attorney, he could not receive funds from the counterparty SP FULL NAME6, cash in the amount of 255,200 rubles was not credited to the cash desk of a separate division of OOO TD “Vector-S”.
Witness testimony FULL NAME13 confirms that FULL NAME2 worked as a sales representative, his job duties included: working with clients, concluding contracts, receiving funds from counterparties on the basis of a power of attorney issued to him by an accountant. Did she write out FULL NAME2 in the period of time from 30.04. - DD.MM.YYYY the power of attorney to receive funds in the amount of 255,200 rubles from the counterparty (IP FULL NAME6) for the supply of meat products, she does not remember, but if she had issued this power of attorney, she would have remembered well, since the amount was large , therefore, most likely, she did not issue a power of attorney for the indicated amount.
Witness testimony FULL NAME14 confirms that in a separate division of LLC TD "Vector-S" she worked with DD.MM.YYYY as an operator, her job responsibilities included: accepting applications, tracking the shipment of goods, collecting documentation for sending to the head office of LLC TD "Vector-S", she did not work with cash, she did not deal with the issuance of powers of attorney to sales representatives to receive funds from counterparties. FULL NAME1 was responsible for the cash desk and cash at that time, since the accountants quit, and FULL NAME1 acted as an accountant until the arrival of a new accountant - FULL NAME15 On the fact of assigning FULL NAME2 cash in the amount of 255,200 rubles belonging to LLC TD "Vector-S", transferred last counterparty IP FULL NAME6 for the supply of meat products, she became aware after the reconciliation act on the sales representatives of a separate subdivision. From the content of the act she became aware that for IP FULL NAME6 listed accounts receivable in the amount of 255 200 rubles. After that, the son of IP FULL NAME6 turned to a separate subdivision, who explained that he transferred the funds for the delivered meat products in the amount of 255,200 rubles to the sales representative FULL NAME2, while showing the waybill, in which there was a record of receiving DD.MM.YYYY funds FULL NAME2 for the supplied products IP FULL NAME6 FULL NAME2 did not appear at the workplace, she was aware that he did not go to work before the May holidays of 2013, No money was paid to the cash desk of a separate subdivision in her presence FULL NAME2 did not contribute, she did not make money from FULL NAME2 accepted.
Witness testimony FULL NAME15 confirmed that in a separate subdivision Ltd. TD «Vector-C» she worked with DD.MM.YYYY on DD.MM.YYYY. She worked as a senior accountant, her job responsibilities included: receiving funds and putting them in collection, issuing powers of attorney to sales representatives to receive funds from counterparties, etc. Before starting her duties as an accountant, the director of a separate subdivision FULL NAME1 handed over to her a cash register and cash by an act of acceptance and transfer, she also handed over to her the key to the safe, that is, before the start of her employment, she was in charge of cash and cash FULL NAME1 No cash in the amount of 255 200 rubles from FULL NAME2 nor from FULL NAME1 she did not receive and did not capitalize at the cash desk. If she received this amount, she would remember. According to cash discipline, the amount accepted from one counterparty should not exceed 100,000 rubles, that is, the specified amount should have been divided and paid to the cashier on different days. The fact of assigning FULL NAME2 funds in the amount of 255 200 rubles, transferred to the last counterparty IP FULL NAME6 for the supply of meat products, she became aware after the act of reconciliation of sales representatives of a separate division. After that, the son of IP FULL NAME6 turned to a separate subdivision, who explained that he transferred the funds for the delivered meat products in the amount of 255,200 rubles to the sales representative FULL NAME2, while showing the waybill, in which there was a record of receiving funds FULL NAME2 for the supplied products IP FULL NAME6
The testimony of witness FULL NAME16 confirms that the fact of appropriation of FULL NAME2 of funds in the amount of 255,200 rubles transferred to the last counterparty IP FULL NAME6 for the supply of meat products, she became aware after the reconciliation act on sales representatives of a separate division in August or September 2013. After that, the son of IP FULL NAME6 turned to a separate subdivision, who explained that he transferred the funds for the delivered meat products in the amount of 255,200 rubles to the sales representative FULL NAME2, while showing the waybill, in which there was a record of receiving funds FULL NAME2 for the supplied products IP FULL NAME6 From the moment she started working, money in the amount of 255 200 rubles FULL NAME2 did not contribute to the cash desk, did not appear at the workplace.
Witness testimony FULL NAME17 confirmed that in the period of time from DD.MM.YYYY to DD.MM.YYYY, she worked in a separate division LLC TD «Vector-S», the office was located at: , as an operator. Her job responsibilities included: accepting applications, tracking the shipment of cargo, collecting documentation for sending to the head office of Trade House Vector-S LLC, she did not work with cash, she was not involved in issuing powers of attorney to sales representatives to receive funds from counterparties. FULL NAME2 worked as a sales representative. At the end of April 2013, FULL NAME2 was last at the workplace, after which he did not go to work, at work she did not see him until her dismissal until DD.MM.YYYY, he did not appear in the office. On the fact of assigning FULL NAME2 funds in the amount of 255 200 rubles, she learned from the investigator. In the period from the beginning of May 2013 until DD.MM.YYYY FULL NAME2 did not appear at the workplace, did not deposit any funds in the amount of 255,200 rubles to the cashier and did not transfer anything to her either.
Witness testimony FULL NAME18 confirms that he works unofficially with his mother IP FULL NAME6 He acts as a representative from IP FULL NAME6, therefore, has the right to conclude contracts with counterparties, to purchase meat products and its wholesale. In addition, he makes payments for the delivered products from counterparties. Between IP FULL NAME6 and LLC TD "Vector-C" contractual relations were reached for the supply of meat products. Upon reaching contractual relations with LLC TD «Vector-S», FULL NAME1 introduced him to a sales representative of a separate division of LLC TD «Vector-S» - FULL NAME2, while explained that he would work directly with FULL NAME2. DD.MM.YYYY in the daytime, he called FULL NAME2 and said that it is necessary to make money for delivered products. Then in the afternoon they met and he gave FULL NAME2 money in the amount of 255,200 rubles, he signed the invoice that he received the specified amount, promising to bring a check the next day. FULL NAME2 asked him to sign on the consignment note, but he Kirilov said that he must first bring him a confirming cash receipt, after which he will put his signature and seal. FULL NAME2 agreed and left. After that, FULL NAME2 did not return to him, that he had deposited funds at the cash desk, at that time he did not know, he did not get in touch with him. Further, from the employees of LLC TD “Vector-S”, about three months later, he learned that he had a debt in the amount of 255,200 rubles according to the consignment note No. from DD.MM.YYYY, which he transmitted FULL NAME2 That when transferring funds FULL NAME2 should have had a power of attorney to receive funds in payment, he did not know, and he was not aware of this from the management of a separate division of OOO TD “Vektor-S”, and no one warned him about this.
According to the protocol of the inspection of the scene dated DD.MM.YYYY, during the inspection of the desk in office No. 410, located at: , with the participation of the head of the resource and information security LLC TD "Vector-S" FULL NAME7, found and seized: employment contract No. 34/13-TD dated DD.MM.YYYY on 4 sheets, an application dated DD.MM.YYYY on 1 sheet, instructions from a sales representative of a separate division of LLC TD "Vector-S" on 4 sheets, an agreement on full individual liability dated DD.MM.YYYY on 1 sheet, order (instruction) on the th hiring of an employee No. 49-k from DD.MM.YYYY on 1 sheet (vol. 1 pp. 73-74).
According to the protocol of the inspection of the scene from DD.MM.YYYY, during the inspection of the desk in the office No. 410, located at: LLC TD "Vector-S" to IP FULL NAME6 on 1 sheet (vol. 1 sheet 75-76).
The conclusion of the expert No. dated DD.MM.YYYY concluded that the alphanumeric text: “FULL NAME2 signature 255,200 rubles. Two hundred fifty-five thousand two hundred rubles 05/06/2013 "and a signature on behalf of FULL NAME2 in the consignment note No. dated DD.MM.YYYY, submitted for examination on the material of the criminal case No. ).
According to the protocol of seizure from DD.MM.YYYY, from the representative of the victim, FULL NAME10, the following was withdrawn: an audit report of mutual settlements with buyers by trade representative - FULL NAME2 for the period from DD.MM.YYYY to DD.MM.YYYY, on 1 sheet (vol. 1 l. 157).
According to the protocol of inspection of documents dated DD.MM.YYYY, the employment contract No. 34/13-TD dated DD.MM.YYYY on 4 sheets, the application dated DD.MM.YYYY on 1 sheet, the instruction of the sales representative of a separate division of LLC TD "Vector -С" on 4 sheets, an agreement on full individual liability dated DD.MM.YYYY on 1 sheet, an order (instruction) on hiring an employee No. 49-k dated DD.MM.YYYY on 1 sheet, the original consignment note No. from DD.MM.YYYY from LLC TD "Vector-S" to IP FULL NAME6 on 1 sheet, the act of auditing mutual settlements with buyers by trade representative - FULL NAME2 for the period from DD.MM.YYYY -DD.MM.YYYY on 1 sheet, which are recognized and attached to the criminal case as material evidence (vol. 1 ld 158-159).
After evaluating the evidence collected in the case in the aggregate, the court considers the defendant's guilt in committing a crime to be fully proven and, agreeing with the opinion of the public prosecutor, qualifies his actions under Part 3 of Art. as appropriation, that is, the theft of someone else's property entrusted to the guilty, on a large scale.
The court agrees with the opinion of the prosecutor, the representative of the victim and reduces the material damage caused to 255,192 rubles 53 kopecks.
The court treats the testimony of the defendant, who initially did not admit his guilt, critically, regards them as a desire to avoid criminal liability.
The defendant received money for the supplied products, but did not transfer the money to the cash desk of a separate division of OOO TD "Vector-S", as evidenced by the testimony of witness FULL NAME18, FULL NAME1, FULL NAME13, FULL NAME17, FULL NAME14, Bochkareva
V.Yu., as well as the testimony of the defendant, given at the hearing, where he does not deny the fact of receiving funds.
The defendant's argument that the money in the amount of 255200 rubles he handed personally FULL NAME1, appear to the court unconvincing. Reasons for reservation FULL NAME2 by FULL NAME1 not established.
When imposing punishment, the court takes into account the severity, nature and degree of public danger of the crime committed, the personality of the defendant, the presence of mitigating and absence of aggravating circumstances, the impact of the punishment imposed on the correction of the convicted person and on the living conditions of his family, as well as the opinion of the representative of the victim who did not insist on severe punishment .
FULL NAME2 we do not judge, is characterized at the place of residence satisfactorily, was not brought to administrative responsibility, is not registered with a narcologist and a psychiatrist.
circumstance, mitigating punishment FULL NAME2 in accordance with Part.2 Article. the court takes into account: the commission of a crime for the first time, a partial confession of guilt, remorse for the deed.
The court sees no aggravating circumstances.
Taking into account the circumstances of the case, the court finds no reason to change the category of the crime committed by the defendant, to a less serious one in accordance with Part.b Article. .
The court considers that correction FULL NAME2 possible without isolation from society, with the application of Article. , without restriction of liberty and fine.
The representative of the victim LLC TD "Vector-S" FULL NAME10 filed a civil claim for compensation material damage in the amount of 255192 rubles 53 kopecks. The defendant admitted the claim.
The court considers it possible to satisfy the claims of the representative of the victim in full.
Based on the aforesaid and guided by Article. Articles 303-304, 307-309 Code of Criminal Procedure of the Russian Federation, court
SENTENCED:
FULL NAME2 found guilty of committing a crime, under Part.3 Article. and sentence him to 3 (three) years in prison.
Based on Art. appointed punishment FULL NAME2 considered conditional and the sentence is not carried out, if the convict within 3 (three) years of exemplary behavior will prove his correction.
Assign to convicted FULL NAME2 duty in the period probationary period appear for registration in a specialized government agency, exercising control over the behavior of a conditionally convicted person - the penitentiary inspection of the body of justice at the place of residence or place of stay; not to change the place of residence without notifying the criminal-executive inspection of the body of justice at the place of his residence or place of stay.
preventive measure FULL NAME2 in the form of detention - cancel.
Release FULL NAME2 from - custody in the courtroom immediately.
The civil claim of the victim Ltd. TD «Vector-S» represented by a representative of FULL NAME10 satisfy.
Based on Art. collect from FULL NAME2 in favor of OOO TD «Vektor-S» in respect of material damages 255192 (two hundred fifty five thousand one hundred ninety two) rubles 53 kopecks.
To reverse, as compensation for damages, LLC TD "Vector-S" foreclosure on property owned by FULL NAME2, the funds on credit card account No. 40817810000100350789, opened in ZAO AKB "Express-Volga" Operational office "Central-Penza".
Judicial practice on the application of the norm of Art. 160 of the Criminal Code of the Russian Federation
We will talk about situations where the obligation of the company to pay certain personal expenses of the director is not provided for by local regulations and an agreement with him. We will discuss those expenses of the head that are clearly not in the interests of the organization.
What risks the chief accountant
This situation directly affects you as the chief accountant. After all, the chief accountant is not only responsible for the reliability of accounting data (Clause 2, Article 7 federal law dated November 21, 1996 N 129-FZ "On Accounting"). He is also obliged to ensure the compliance of business transactions with the law and control over the movement of property and the fulfillment of obligations (Clause 3, Article 7 of Law N 129-FZ). And as we will see later, sometimes the director's personal expenses go against the law.
If the chief accountant does not agree with the conduct of a particular operation, documents on it can only be taken into account with a written order from the head (Clause 4, Article 7 of Law N 129-FZ). But in reality, there are few directors who will issue such instructions in writing. Alas, more often the question is put differently: either the accountant fulfills the verbal order of the boss, or is looking for another job.
Meanwhile, by posting personal expenses of the head as expenses of the company, you:
- distort tax reporting
. If this is discovered during a tax audit and interest and fines are collected from the organization, then the owners of the company will also present claims to you, and you may lose your job. Moreover, if additional accruals lead to a tax crime (Articles 199, 199.1 of the Criminal Code of the Russian Federation), then you may be considered an accomplice of the director (Clause 5 of Article 33 of the Criminal Code of the Russian Federation);
- distort financial statements
, whose users are also members of the company. And if the director of the company is not its only owner, then the owners who discovered the "shortage" will fire both him and you.
Therefore, it is in your interest to convince the boss to put personal spending in a legal direction.
Conducting an educational program for the chef
Start with outreach to the director. You may need it even if your boss put his hand in the firm's pocket for the first time. After all, it is possible that this is only the beginning of a future avalanche of personal purchases at the expense of the company.
Explain to the director:
- why it is important to separate the personal money of the head and. The choice of arguments depends on who the director of the company is: the sole owner, one of the owners, or just an employee;
How much does his spending cost the company? Show that by purchasing something personally at the expense of the company, the director can actually deprive her of more than he spent on the purchase. In addition, he will have to pay taxes himself.
The director is the sole owner of the company
Argument 1. The company may not have enough money for something important
Quite often, the “everything is mine, I spend money on what I want” approach withdraws from circulation the funds necessary for the timely fulfillment of the company's obligations. Today, the manager will take the money for personal needs, and tomorrow there will be nothing to pay one of the counterparties or the state. The counterparty will collect contractual penalties, and tax authorities and funds - penalties and fines.
Argument 2. Company property does not belong to its member(Clause 1, Article 66 of the Civil Code of the Russian Federation)
And the presence of money does not mean at all that the company has a profit. This is clear to every accountant, but, unfortunately, not always obvious to the owner-directors. If there is no profit, then they spend the funds raised for personal needs or authorized capital, which actually should go to pay off the obligations of the company.
And if suddenly the case comes to bankruptcy, the court may, at the request of creditors, invalidate transactions for the director to acquire something for himself at the expense of the company (Clause 2, Article 61.2 of the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)" ). Then the director will have to reimburse the cost of the purchased item (Clause 2, Article 167 of the Civil Code of the Russian Federation).
When there is profit, the business owner has the right to take it for himself. But only the profit already received at the end of the completed reporting periods, only after its taxation and only according to the procedure provided for by law - through its distribution.
Distribute profit means to decide what it will be spent on. If the owner-director wants to spend it on himself, then he can decide how to pay himself dividends, and about the company's spending profits to pay for his personal expenses. From a tax point of view, dividends are more profitable both for the director himself and for the company: the personal income tax rate on them is 9%, and not 13% (15% instead of 30% for non-residents) (Items 1, 3, 4 of article 224 of the Tax Code of the Russian Federation), and their payment does not require the accrual of insurance premiums (Part 3, Article 7 of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums ...").
Note
Only entrepreneurs can use the money occupied in business for personal purposes (more precisely, their personal and "commercial" money are not separated in any way). However, they are liable for their business debts with all their property (Article 24 of the Civil Code of the Russian Federation).
Director - only one of the owners of the company or an ordinary employee
In this situation, the above arguments will also come in handy. But here another question arises - are the owners aware that the director lives in grand style at the expense of the company, and did they give their consent to this? After all, by spending the company's money for personal needs, the director thereby reduces the profit earned by all owners and, accordingly, the amount of dividends that each of them will receive. If there is no profit, then he spends on himself the property contributed by them as a contribution to the authorized capital or funds attracted by the company for its activities.
Explain to the director that sooner or later it will come to light. Usually, spending the company's money for other purposes "emerges" during the audit, which participants can initiate before the approval of the annual financial statements (Clause 4, Article 91, Clause 5, Article 103 of the Civil Code of the Russian Federation). And for some organizations, an annual audit is mandatory (Items 1, 2, Article 5 of the Federal Law of December 30, 2008 N 307-FZ "On Auditing").
In addition, the owners of the company may not like this state of affairs so much that they want to turn to law enforcement agencies. In this regard, remind your boss about such articles of the Criminal Code of the Russian Federation as "Assignment or waste" (Article 160 of the Criminal Code of the Russian Federation) and "Abuse of authority" (Article 201 of the Criminal Code of the Russian Federation).
Mention also that the law obliges the head to compensate the company for property damage caused by his actions (Article 277 of the Labor Code of the Russian Federation; clause 2 of article 44 of the Federal Law of February 8, 1998 N 14-FZ "On Limited Liability Companies").
Show how much the director's expenses cost
Tell the director what the tax consequences of his spending will be in different situations.
Situation 1. Unclosed subreport
Suppose your director likes to take money under the report, but does not report on the amounts spent. Tell him that the issuance of the next amount in the account before full report according to the previous one - violation of cash discipline (Clause 11 of the Procedure for conducting cash transactions in the Russian Federation). Having discovered this fact during the next audit, the bank will report it to the tax inspectorate.
No sanctions have been established for this violation (Resolutions of the FAS SZO dated November 25, 2008 in case N A56-5137 / 2008, dated February 9, 2005 N A21-8287 / 04-C1). However, there is a risk that inspectors and controllers from the funds will consider the "overdue" account as income of the director. Then they will charge the director of personal income tax at a rate of 13% (or 30% if he is a non-resident) (Clause 1, 3 of Article 224 of the Tax Code of the Russian Federation) and insurance premiums (Part 1 of Article 7, part 6 of Article 8 of Law N 212-FZ ), which most companies pay at a rate of 34% (Article 12 of Law N 212-FZ). As a result, from 100 rubles. personal expenses the director will have to pay 13 rubles. personal income tax (or 30 rubles if he is a non-resident), and organizations - 34 rubles. contributions. Thus, the purchase "price rises" by 47 rubles, that is, almost one and a half times. And that's not counting possible penalties and fines.
Situation 2. Director's expenses are disguised as company expenses and included in taxation
Let's start with the fact that if the acquisition of a director accounted for as a company's expenses falls into the category of fixed assets, then property tax will have to be paid on its value (Clause 1, Article 374 of the Tax Code of the Russian Federation). And if this is a car, then there is also a transport tax (Clause 1, Article 374 of the Tax Code of the Russian Federation).
Further explain to the director that it is far from always possible to perfectly disguise the amounts spent as company expenses. Often there is a big risk that the tax authorities will discover the substitution or challenge the validity of the expenses (Clause 1, Article 252, Clause 2, Article 346.16 of the Tax Code of the Russian Federation). Then they add up:
- income tax (20% of the amount of expenses) (Clause 1 of Article 284 of the Tax Code of the Russian Federation) or tax paid on the simplified taxation system (15% of the amount of expenses or less - depending on the tax rate in your region) (Clause 2 of Article 346.20 Tax Code of the Russian Federation). After all, the costs of paying for property for the personal consumption of employees and for gratuitous transfers are prohibited from being included in the calculation of the tax base (Items 16, 29, Article 270, Clause 2, Article 346.16 of the Tax Code of the Russian Federation);
- VAT, if it was deductible, - for the reason that the goods, works or services were not purchased for taxable transactions (Clause 2, Article 171 of the Tax Code of the Russian Federation).
Also, you are threatened with accrued penalties and fines on these taxes.
If the inspectors from the inspectorate and funds also manage to find out that under certain expenses of the company the expenses for the director's personal consumption are hidden, the inspectors will consider their amount as his income. This will be followed by an additional charge:
- personal income tax at a rate of 13% (30% if the director is a non-resident) (Items 1, 3 of article 224 of the Tax Code of the Russian Federation);
- insurance premiums (Part 1, article 7, part 6, article 8 of Law N 212-FZ) at a rate of 34% (Article 12 of Law N 212-FZ). Then it will be possible to reduce the taxable income or the base of the "simplified" tax by their amount (Subparagraph 1, clause 1, article 264, clause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). Contributions will not accrue unless other contributory payments to a director exceed RUB 463,000. from the beginning of the year (415,000 rubles in 2010) (Parts 4, 5, article 8 of Law N 212-FZ; Decree of the Government of the Russian Federation of November 27, 2010 N 933);
- contributions "for injuries" (Article 20.1 of Law N 125-FZ). These contributions also reduce the base for income tax and tax payable on the simplified tax system;
- VAT. The tax authorities may consider that there was a gratuitous transfer of property to the director and charge tax on its market value at a rate of 18 or 10% (Subparagraph 1, clause 1, article 146, clause 2, article 154, clause 2, article 164 of the Tax Code of the Russian Federation). Then the input tax can be deducted, but only if the purchase was made from the VAT payer and there is an invoice (Subparagraph 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated 10.04.2006 N 03- 04-11/64).
Warn the manager
By spending the company's money on yourself, you can create additional expenses for the organization - to pay taxes on purchases. That is, to deprive the company of a larger amount than spent on personal needs.
Situation 3. Personal expenses of the director are written off as expenses of the organization that are not taken into account for taxation
In other words, these expenses did not reduce taxable income, and VAT on them was not claimed for deduction. However, this does not guarantee that the inspectors will not show interest in them. If the expenses are not related to the activities of the company, then they may be interested in inspectors who check personal income tax, and controllers from funds. Having discovered that we are talking about spending for the benefit of the director, they will charge additional personal income tax and insurance premiums.
So, you have presented the above arguments to the director. And your further actions will depend on his reaction to them.
The director agrees to reimburse the company for amounts spent on himself
Option 1. The purchase was made in the name of the director
Suppose you paid for the purchase from the company's current account, but all documents for the acquired property are issued in the name of the head. Then, in order to return the spent amount, the director can:
(or) reimburse it in cash or transfer it from your personal account to the company account;
(or) order that it be withheld from any future payments due to him, such as from salary or from dividends.
In this case, the transfer of money from the organization's account is nothing more than the fulfillment by the company (that is, a third party) of the director's obligation to pay for his personal purchase (Article 313 of the Civil Code of the Russian Federation). It is better if in the "Payer" field of the payment order it will be directly indicated that the company pays for the director, for example: "LLC" Generosity "for Shchedrin A.A.".
Next, let the leader write an order, which should be:
- instruction to pay for its purchase;
- amount and details for transfer;
- the obligation to reimburse this amount to the company;
- an indication of when and how it will be reimbursed.
There are no restrictions on withholding the amount of debt from the employee’s salary at his own request - you can take at least the entire salary to pay off the debt.
If the director took money from the cash register for the purchase under a report, then it is enough to simply withhold them from his salary (or other payments due to him) as an accountable amount not returned on time and thereby close the debt.
Option 2. Purchase documents issued to the company
In this case, you will also need an order from the director with his obligation to reimburse the company for the purchase amount, indicating the period and method of returning the money. Do not enter the property acquired by him on the balance sheet. Simply reflect on account 73 "Settlements with personnel" the director's debt to the organization, and write it off at the time of repayment.
The director will not refund the amounts he spends on himself, but agrees that they should not be taken into account for taxation
Option 1. We carry out expenses as uninteresting to tax authorities
The company's expenses that were not taken into account when calculating income tax and VAT for which were not included in the deductions are usually not checked by the tax authorities. As such expenses, one can take into account those personal purchases of the director, which theoretically could be used in the company's activities immediately or during small gap time. Turning personal expenses into company expenses is easy when it comes to, for example, household items that can be useful both at home and in the office: from vacuum cleaners and electric kettles to chairs and indoor plants. The necessary conditions:
- the purchase is made to the company;
- obviously needed for its activities, for example, to create normal working conditions.
If your director has just such purchases, then personal income tax and insurance premiums do not need to be charged on them (these expenses are not the income of the director).
Warn the manager
If you do not intend to reimburse the company for personal expenses paid at its expense, you cannot draw up "purchase" documents in your name. They must be issued to the company. So you can avoid paying personal income tax and insurance premiums.
Option 2. Making a free transfer
This is not the most profitable way. But if the purchases are completely non-productive, you can use it. It is better to draw up a donation agreement - this will save you from accruing insurance premiums on the value of the gift (Part 3 of Article 7 of Law N 212-FZ; clause 1 of Article 20.1 of Law N 125-FZ).
It is impossible to write off the value of the donated as tax expenses (Items 16, 29, Article 270 of the Tax Code of the Russian Federation). Personal income tax from the value of the gift must be withheld at the next payment of income to the director, whether it be salary, dividends or something else (Clause 1, Article 226 of the Tax Code of the Russian Federation). At the same time, each time you can withhold no more than half of the amount issued (Clause 4, Article 226 of the Tax Code of the Russian Federation).
You also need to decide how you will account for the gifts: as operating expenses of the company or as payments from net income. In the second case, the decision of the owners on its distribution for these purposes is necessary. If the director is not the only participant, then he himself has no right to make such a decision. AO profits are distributed general meeting shareholders - annual or extraordinary (Subparagraph 11, clause 1, article 48 of Law N 208-FZ), and the profit of LLC - the general meeting of participants (Article 28 of Law N 14-FZ).
The director does not want to know anything: "You are an accountant, you figure out how to hide expenses"
Accountants who are forced to work with such a leader use the following options.
Option 1. You can get a loan
An interest-free loan can also be issued retroactively for purchases already made by the director. Since it is assumed that the director will not repay the loan, then at the expiration of the loan, the company:
(or) will not require the return of the money provided on loan and after 3 years will write off their amount in tax expenses as a bad debt (Subparagraph 2, clause 2, article 265 of the Tax Code of the Russian Federation). In such cases, the loan repayment period is made short so that 3 years expire as soon as possible. However, one must be prepared to prove to the inspectors the economic justification for providing an interest-free loan to the director. After all, the expenses written off as part of bad debts must be justified (Clause 1, Article 252 of the Tax Code of the Russian Federation).
Writing off the debt as uncollectible does not mean that the director's obligation to repay it has been terminated. Therefore, there is no reason to recognize the loan as income of the director and charge personal income tax. However, there is a risk that the tax authorities will equate this situation with debt forgiveness, which they consider as a gift (Letter of the Ministry of Finance of Russia dated 01.22.2010 N 03-04-06 / 6-3).
As for insurance premiums, according to the Ministry of Health and Social Development, they should be charged on the written-off loan amount (Letter of the Ministry of Health and Social Development of Russia dated May 17, 2010 N 1212-19). One can argue with this, because a loan agreement is civil contract associated with the transfer of ownership, and payments under such agreements are exempt from contributions (Article 7 of Law N 212-FZ; Article 20.1 of Law N 125-FZ). From the fact that the limitation period for the return of the borrowed money has expired and the borrower's obligation has thereby ceased, the loan agreement does not cease to be such;
(or) extend the term of the loan or interrupt the limitation period indefinitely, making the loan perpetual. This will help you avoid paying personal income tax and insurance premiums on the loan amount. However, in this case, the loan amount cannot be written off as expenses.
A loan without a return as a way to pay money is rather a one-time measure. After all, inspectors will probably want to retrain permanent bad loans:
(or) wages. At the same time, they will charge additional personal income tax and insurance premiums (Resolution of the FAS VVO of September 22, 2010 in case N A17-5639 / 2008);
(or) gifts. Then the company that wrote off them as bad debts due to the expiration of the statute of limitations will have their amount excluded from expenses (Clause 16, Article 270 of the Tax Code of the Russian Federation). True, the tax authorities will be able to do this only through the courts (Subparagraph 3, paragraph 2, article 45 of the Tax Code of the Russian Federation).
Option 2. You can create an infinite subreport
The sums taken by the director from the cash desk, for which he never reported, often remain in the "accountable" status for a long time. When it comes to an end set in accounting policy the period the money was held by the accountable person, the director of securities "returns" the money as unspent and immediately "takes" it again - again, allegedly for the economic needs of the company. And so on ad infinitum.
As we have already said, it is possible to issue a new accountable amount to an employee only after he has submitted an advance report on the previous one or returned it to the cash desk (Clause 11 of the Procedure, approved by Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 N 40). And the "hung" account formally prevents the director from giving out the sums necessary for his work, for example, travel allowances. Therefore, if necessary, indeed, you can issue a refund of the unspent advance to the cash desk and immediately issue a new advance to the employee.
Option 3. It is possible to disguise the director’s personal expenses as company expenses, and accept VAT as a deduction, but this is dangerous
The accounting community is already adept at this. What they don’t do to take into account the director’s purchases in tax expenses and deduct VAT: on paper, vacations are “turned” into a business trip, personal taxi trips into business trips, dinners with friends into business meeting, to write off the gasoline spent by the boss, they compose winding routes in waybills, etc.
Some personal items purchased by the director can be easily accounted for as company expenses. For example, furniture and appliances, cars. But on fixed assets, you have to pay property tax (Clause 1, Article 374 of the Tax Code of the Russian Federation), and on cars, you also have to pay transport tax (Clause 1, Article 358 of the Tax Code of the Russian Federation). In addition, be prepared that during the on-site audit, the tax authorities will want to take an inventory (Subparagraph 6, paragraph 1, article 31, paragraph 13, article 89 of the Tax Code of the Russian Federation) and see with their own eyes all the good that the company has.
However, the "magic" abilities of accountants are not unlimited. It is unlikely that anyone can justify the use, for example, of a washing machine in the activities of a bookstore. Therefore, it is better for the director to review the composition of personal expenses at the expense of the company. And those purchases that are difficult to cover up with something, let him pay out of his own pocket.
Option 4. You can arrange an imaginary lease from the director, but there is not much to gain here
Another way to give the director money is to "rent" something the company needs from him and pay the rent monthly. Personal income tax must be withheld from it (Subparagraph 4, paragraph 1, article 208 of the Tax Code of the Russian Federation). Insurance premiums it is not necessary to charge (Part 3, Article 7 of Law N 212-FZ). The rent can be written off as tax expenses (Subparagraph 10, clause 1, article 264 of the Tax Code of the Russian Federation). It is better that it does not exceed market rental rates. Otherwise, the inspectors will consider the rental costs too high. True, they will be able to exclude the excess amount from expenses only by achieving in court the recognition of the company and the director as related parties (Clause 3, Article 40, Clause 1, Clause 2, Article 40, Clause 2, Article 20 of the Tax Code of the Russian Federation).
Of course, the director believes in you and is convinced that you will always come up with something. But it’s better to immediately show your boss that you won’t be able to spend the company’s money on yourself without risks.
If the director is also the owner of the company, then it may be enough to simply pay him dividends more often. The law allows you to do this not only at the end of the year, but also on the basis of the results of interim reporting periods: I quarter, half a year, 9 months (Clause 1, Article 28 of Law N 14-FZ; clause 11, clause 1, article 48, clause 1 article 42 of the Law N 208-FZ).
This method will allow the director to save on personal income tax (Items 1, 3, 4 of article 224 of the Tax Code of the Russian Federation). And you do not have to invent anything to take into account its costs.
It is clear that for large and small businesses the most serious harm is caused by theft. own employees, because the staff, having worked for some time at the enterprise, sees all the "holes" in the work cycle, moreover, they know how to disguise their illegal actions. This article will focus on fraud on the part of sales managers, in particular - sales representatives.
Every businessman should be aware that an employee commits theft only with a clear combination of the necessary factors: the ability and desire to steal.
Who has the ability to steal? Such an opportunity is possessed by personnel with control and administrative functions, access to material and / or financial assets, and at the same time there is a certain lack of control of employees.
What about desire? It can arise under certain circumstances, whether it be debts, unexpected extraordinary events, incomplete accounting of inventory items or monetary assets, or as a result of dissatisfaction with wages, hidden resentment, and others. Very often, an employee commits various kinds of internal fraud in order to “compensate” for the injustice towards him that arose in the course of work.
Consider a case that occurred in a distribution company engaged in wholesale trade food products. It is no secret for the management of a distribution company that sales representatives in this business are worth their weight in gold. It is the sales representative who is the intermediary between the supplier organization and retail network(supermarkets, grocery stores and even stalls, in a word - retail outlets). The job of a sales representative is to distribute certain products in the area assigned to him, support, improve and develop client base, and most importantly - the acceptance and further processing of the order, where there are two special important features: control of the terms and amounts of payment for the delivered goods (in this case we are talking about food products).
And it is precisely here that, without the presence of constant relentless control by management, a situation is possible when a sales representative causes significant damage to the company, which can be assessed on an especially large scale.
How can this happen?
After working as a sales representative for several months, a young man, let's call him Vladimir, noted the following: his duties include collecting payments from outlets. In the contract between the manufacturer (food distributor) and the client (sales outlet) there is an officially fixed agreement on deferred payment for the delivered products (such terms are usually individual and range from 10 days to a month). In case of delay in payment, the outlet, according to the contract, pays a penalty in the prescribed amount. The more serious the client, the longer he works with the company, the more loyal the attitude of the distributor towards it, respectively, the longer the delay in payment. 80% of the outlets with which Vladimir worked, paid for the delivered goods in cash, moreover, from time to time the payment was made partially. That is, once again, when Vladimir came to take an order for the purchase of food, he signed the documents of the employees of the outlet, took the money and took it to the office of the distribution company, where he handed it over to the cash desk of the enterprise.
Once a large retail outlet X paid in full for the shipped goods. Vladimir brought to his company only half of the transferred amount, which he issued as a partial payment with a deferred payment. Vladimir began to carry out such “manipulations” regularly: from the new amount of payment for the goods, he made out part of the money to pay off the receivables of company X, the other part - as a partial payment with a deferred payment, and took the rest into his pocket. And everything went well: the distribution company received payments from the outlet on a regular basis with an agreed deferred payment, and the outlet regularly received the ordered goods. When Vladimir got a taste, he began to cheat with the rest of the companies, blocking payments, making deferrals and paying a penalty.
How long can you work in this mode and not get caught? What damage can be caused to a distributor company by an unscrupulous sales representative?
The reporting system in the distribution company came down to the fact that each sales representative after a month was obliged to submit a report on the work done to his immediate superior.
In view of the existence of such a "bureaucracy" as the reporting of an enterprise, it is possible to detect the facts of theft. In this particular case, the distribution company where Vladimir worked had insufficient documentary circulation: Vladimir handed over the money to the cashier, where he signed the ordinary statement. Due to the periodic pandemonium and haste, sales representatives left money with attached reports right on the accountant's desk. Thus, six months later, when the position of supervisor was introduced, the latter did not immediately come to the trail of Vladimir's fraudulent actions. The theft was discovered when the supervisor conducted a reconciliation for the period of work of each sales representative with outlets for payment for transactions.
The amount of damage caused by misappropriation of money by a sales representative was estimated at $15,000. However, the distributor company did not dare to initiate a criminal case due to the fact that the accounting department of the company itself and partners - outlets afraid of inspections by the prosecutor's office. Vladimir himself did not admit his guilt, blaming the accounting department for everything. The matter was hushed up. The distribution company fired Vladimir own will and returned to him work book, because otherwise he did not agree to notarize a loan for the stolen amount from the head of the company with obligations to repay the debt within six months. Is it necessary to say that Vladimir never returned the debt to the head of the company?
What conclusion can be drawn from the above case? Each entrepreneur (owner, manager) must attract additional staff to organize a system that prevents the possibility and desire of the staff to steal. Moreover, anti-fraud measures should be systematic.
Especially for KHOBIZ.RU
