Valid Editorial from 28.04.2008

DIRECTION of the Central Bank of the Russian Federation dated 06/20/2007 N 1843-U (as amended on 04/28/2008) "ON THE LIMIT SIZE OF CASH PAYMENTS AND SPENDING OF CASH RECEIVED TO THE CASH OF A LEGAL ENTITY OR THE CHIEF OF AN INDIVIDUAL ENTREPRENEUR" THE HEALTH"

3. This Directive comes into force 10 days after the day of its official publication in the Bulletin of the Bank of Russia.

Chairman
Central Bank
Russian Federation
S.M.IGNATIEV

The website "Zakonbase" presents the INSTRUCTION of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U (as amended on April 28, 2008) "ON THE LIMIT SIZE OF CASH PAYMENTS AND THE SPENDING OF CASH RECEIVED TO THE CASH OF A LEGAL ENTITY OR THE CASH OF AN INDIAN VIDUAL ENTREPRENEUR" in the most recent editors. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

On the website "Zakonbase" you will find the INSTRUCTION of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U (as amended on April 28, 2008) "ON THE LIMIT SIZE OF CASH PAYMENTS AND SPENDING OF CASH RECEIVED TO THE CASH OF A LEGAL ENTITY OR THE CASH OF IN DIVIDUALE ENTREPRENEUR" in the latest And full version, in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.

At the same time, download the INSTRUCTION of the Central Bank of the Russian Federation dated 06/20/2007 N 1843-U (as amended on 04/28/2008) “ON THE LIMIT SIZE OF CASH PAYMENTS AND SPENDING OF CASH RECEIVED TO THE CASH OFFICE OF A LEGAL ENTITY OR THE CHIEF OF AN INDIVIDUAL ENTREPRENEUR RINIMATEL" can be completely free, as completely , and individual chapters.

1. In connection with this, the procedure for making cash payments has changed.

2. What has changed in the procedure for cash payments? in cash and what points to pay special attention to.

3. What legislative and regulatory acts regulate the procedure for cash payments (with the opportunity to familiarize yourself with these documents).

Since June 1, 2014, a new procedure for cash payments has been in effect, approved by the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments.” With the adoption of this document, the previously applied Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur.” So, let's look at what changes have occurred in the rules for cash payments legal entities And individual entrepreneurs since June 2014.

Comparison of the “old” and “new” cash payment procedures

In order to understand what innovations have occurred in the procedure for cash payments since June 1, 2014, I propose to compare the provisions of the Instruction of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which came into force, with the provisions of the previously effective Instruction of the Bank of Russia dated June 20. 2007 No. 1843-U.

Changes in the procedure for cash payments from June 1, 2014.

Now let’s take a closer look at each change in the procedure for cash payments from June 1, 2014.

1. Purposes for which it is permitted to issue cash from the cash register

The issuance of cash for the personal needs of an individual entrepreneur is officially established in the new Directive of the Central Bank of the Russian Federation No. 3073-U as one of the permissible purposes for spending cash received at the cash desk for goods, works, and services sold.

Let me remind you that the previously effective Directive No. 1843-U did not contain direct permission for the payment of funds from the cash register for the personal needs of an individual entrepreneur, however, a ban on such payments was also not established. In this regard, doubts arose about the legality of issuing cash for the personal needs of an individual entrepreneur. The new Directive of the Central Bank of the Russian Federation “On cash payments”, effective from 06/01/2014, eliminates these doubts and clearly allows individual entrepreneurs to issue cash for personal needs not related to business activities.

In addition, the new procedure for cash payments specifies payments from the cash register to employees: payments included in the wage fund and social payments, as well as the issuance of cash on account. Previously, in addition to wages, stipends and travel allowances, “other payments to employees” were indicated, which caused discrepancies.

2. Limit amount for cash payments

The maximum amount of cash payments between participants in cash payments (legal entities and individual entrepreneurs) has not changed and remains equal to 100 thousand rubles within the framework of one agreement. However, the Directive of the Central Bank of the Russian Federation, in force since June 1, 2014, clarifies that this restriction applies both during the validity period of the contract and at the end of the contract. For example, if the contract establishes a validity period, and at the end of the validity period the buyer (customer) has outstanding accounts payable, then the payment of this debt will also be subject to a limitation on the amount of cash payments.

! Please note: Both the recipient and the payer of funds must comply with the established limit for cash payments. In this case, the limit applies to all payments within the framework of one agreement and does not matter:

• Type of contract. That is, the maximum limit for cash payments must be observed both in relation to payments under the loan agreement and in relation to payments under the contract for the supply of goods.
• The term of the contract and the payment procedure for it. For example, when paying in cash under a lease agreement, the amount of all lease payments should not exceed 100 thousand rubles, even if each payment separately is less than this amount. At the same time, it is allowed to make payments under different contracts within one day, each of which is less than 100 thousand rubles, even if the total amount of such payments exceeds the maximum amount for cash payments.
• Type of obligation: provided for by the contract, an additional agreement thereto, or arising from the contract. For example, it is impossible to pay a penalty under a contract in cash if, together with the principal amount of the contract paid in cash, it exceeds 100 thousand rubles.
• Payment method: through the cash register or through an accountable person.

! The limitation on the maximum amount of cash settlements is established in relation to settlements between participants in cash settlements who are legal entities or individual entrepreneurs. At the same time, in accordance with clause 5. Directive of the Central Bank of the Russian Federation No. 3073-U, cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments and individuals are carried out without limiting the amount.

That is, if an organization or individual entrepreneur has entered into an agreement with an individual, for example, for the rental of property, then the limitation on the maximum amount of cash payments (100 thousand rubles) will not apply to payments under such an agreement.

3. Requirements for the procedure for payments from the cash desk for individual transactions.

Directive of the Central Bank of the Russian Federation No. 3073-U, which came into force on June 1, 2014, introduces a restriction on cash payments from the cash register. Certain types of settlements can be carried out exclusively at the expense of money received at the cash desk from the current account:

• on transactions with securities,
• under real estate lease agreements,
• on issuance (repayment) of loans (interest on loans),
• on the activities of organizing and conducting gambling.

This restriction applies to settlements carried out both by legal entities and individual entrepreneurs, and with the participation of individuals. For example, under a real estate lease agreement with an individual, the tenant, who is an organization or individual entrepreneur, can pay rent in cash only if they are withdrawn from the current account.

Responsibility for violations of the cash payment procedure

According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation “violation of the procedure for working with cash and the procedure for maintaining cash transactions, expressed in the implementation of cash settlements with other organizations in excess established sizes..." entails the imposition of an administrative fine:

on officials in the amount of 4,000 to 5,000 rubles;

for legal entities - from 40,000 to 50,000 rubles.

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Legislative and regulatory acts

1. Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments”

2. Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur”

3. Code of Administrative Offenses of the Russian Federation

Find out how to read the official texts of these documents in the section

On the maximum amount of cash payments and the expenditure of cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur

The document became invalid due to the publication of Bank of Russia Directive No. 3076-U dated October 16, 2013. Cm. NoteBank of Russia dated October 7, 2013 N 3073-U On cash payments

Based on Article 4 Federal Law"On the Central Bank of the Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2004, N 31, Art. 3233; 2006, N 25, Art. 2648) and in accordance with the decision of the Council directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated June 18, 2007 N 13) The Bank of Russia establishes the following.

1. Cash payments in the Russian Federation between legal entities, as well as between a legal entity and a citizen carrying out business activities without forming a legal entity (hereinafter referred to as an individual entrepreneur), between individual entrepreneurs related to the implementation of their business activities, within the framework of one agreement, concluded between these persons may be made in an amount not exceeding 100 thousand rubles.

2. Legal entities and individual entrepreneurs may spend cash received in their cash registers for goods sold by them, work performed by them and services provided by them, as well as insurance premiums for wages, other payments to employees (including social benefits), scholarships, travel expenses, for payment of goods (except for securities), work, services, payment for previously paid in cash and returned goods, uncompleted work, unrendered services, payment of insurance compensation (insurance amounts) under insurance contracts for individuals, taking into account the provisions of paragraph 1 of this Directive.

Cash accepted by legal entities that are not credit institutions and individual entrepreneurs from individuals as payments in favor of other persons in cases consistent with the legislation of the Russian Federation cannot be spent for the purposes specified in paragraph one of this paragraph and must be surrendered to in full to the cash desks of credit institutions (their structural divisions).

3. This Directive comes into force 10 days after the day of its official publication in the Bulletin of the Bank of Russia.

Chairman of the Central Bank of the Russian Federation S.M. Ignatiev

See also:

ABOUT THE LIMIT OF CALCULATIONS

CASH AND CASH SPENDING,

RECEIVED TO THE CASH OFFICE OF A LEGAL ENTITY OR CASH OFFICE

INDIVIDUAL ENTREPRENEUR

Judicial practice and legislation - Directive of the Bank of Russia dated June 20, 2007 N 1843-U (as amended on April 28, 2008) On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur

As follows from the case materials, employees of the tax authority during an inspection of an individual entrepreneur established that in violation of the requirements of paragraph 1 of the Directive of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-u “On the maximum amount of cash payments and the expenditure of cash received at the cash desk” legal entity or the cash desk of an individual entrepreneur" the organization (counterparty of the individual entrepreneur) made a cash payment with the individual entrepreneur under one agreement in an amount exceeding 100 thousand rubles.

CENTRAL BANK OF THE RUSSIAN FEDERATION

NOTE

On the maximum amount of cash payments and the expenditure of cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur

(as amended on April 28, 2008)

Lost force on June 1, 2014 on the basis
Directive of the Bank of Russia dated October 16, 2013 N 3076-U
____________________________________________________________________

____________________________________________________________________
Document with changes made:
(Bulletin of the Bank of Russia, No. 25, 05/28/2008).
____________________________________________________________________

Based on Article 4 of the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2004, N 31, Art. 3233; 2006, N 25, Art. 2648) and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated June 18, 2007 No. 13), the Bank of Russia establishes the following.

1. Cash payments in the Russian Federation between legal entities, as well as between a legal entity and a citizen carrying out business activities without forming a legal entity (hereinafter referred to as an individual entrepreneur), between individual entrepreneurs related to the implementation of their business activities, within the framework of one agreement, concluded between these persons may be made in an amount not exceeding 100 thousand rubles.*1)

2. Legal entities and individual entrepreneurs can spend cash received in their cash registers for goods sold by them, work performed by them and services provided by them, as well as insurance premiums for wages, other payments to employees (including social ones), scholarships, travel expenses for payment for goods (except for securities), work, services, payment for previously paid in cash and returned goods, uncompleted work, unrendered services, payment of insurance compensation (insurance amounts) under insurance contracts for individuals, taking into account the provisions of paragraph 1 of this Directive.

Cash accepted by legal entities that are not credit institutions and individual entrepreneurs from individuals as payments in favor of other persons in cases consistent with the legislation of the Russian Federation cannot be spent for the purposes specified in paragraph one of this paragraph and must be surrendered to in full to the cash desks of credit institutions (their structural divisions) (the paragraph was additionally included from June 8, 2008 by the Bank of Russia’s instruction dated April 28, 2008 N 2003-U).

3. This Directive comes into force 10 days after the day of its official publication in the Bulletin of the Bank of Russia.

Chairman
Central Bank
Russian Federation
S.M. Ignatiev

Registered
at the Ministry of Justice
Russian Federation
July 5, 2007,
registration N 9757

Revision of the document taking into account
changes and additions prepared
CJSC "Kodeks"