A corporate card is a payment instrument for linking to a corporate account of an IP or a company. This is the current analogue of a penny maker, less swedish, without a paper-like design.
How to issue a corporate card?
Issuing a corporate card by the bank, de client may have a bank account, or de client plans to issue a card. The procedure for issuing corporate cards is fixed in the "On the issuance of payment cards and on operations that are applied to them".
In order to take the card away, the future clerk write a statement and add to it the same copy of the documents, which bank will be established independently.
Up to one card rahunka can be issued a few corporate cards. A director, an accountant, a secretary, as well as practitioners, who regularly visit the nursery, can serve as correspondents. So that the practitioners do not spend money on the loan, on corporate cards they set a limit on the withdrawal of that stained money. signify yogo rozmir or the bank, or the vlasnik of the rosrakhunk’s rahunka.
Corporate cards are:
- debitovі - at times vikoristovuyutsya vlasnі koshti organіzatsії chi IP;
- credit - pennies on the bank lie down;
- imeni - are issued for a specific practitioner;
- not іmennі - can vykoristovuvat whether-like individuals, yakі present the card before payment;
- currency - as it is necessary to pay for the money spent in foreign currency, for example, in foreign currency.
What can you spend pennies on from a corporate card
Rules for staining boxes from the card to lie down in the form of moisture and the chosen system of taxation.
Rules for IP
Pennies on a rosewood rahunka lie IP and stained glass windows can be used both for special needs and for business activities. The decision was made by the Constitutional Court and confirmed by the Bank of Russia and the Ministry of Finance of the Russian Federation. Subtly affected by the substitution mode:
- In the IP on the USN "Income" vidatkova part does not squawk tax-tax inspection, and obov'yazki to conduct buhoblіk nemaє.
- ІП on OSNO or USN “Reach minus vitrati” you have to conduct a separate appearance, shards of special vitrati cannot be redeemed with the method of submission. All operations must be documented.
Rules for legal issues
Legal individuals may have the right to pay with a corporate card if the company needs: goods, robots, servants, office furniture, stationery, office equipment, windshields for repairs, PMM for cars and others. Golovne - take checks and receipts, as if confirming the withdrawals from the corporate card. The stench is needed when folding the advance payment. The fact of payment on the Internet can be confirmed by a bank statement and a written explanation. For taking the card, the preparation is also required.
Unfinished preparation needs to be returned to the company - the accountant will fix it with the cash order.
It is not possible to win a corporate card for upcoming operations:
- purchase of goods from special purposes;
- payment of wages;
- pay social character (likarnians, helpers toshcho).
Corporate cards: pluses and minuses
A note about pluses:
- It's easier to control the spending of spivrobitnikіv zavdyaki limit on the card and sms-calls.
- Shvidshe draw up and see pіdzvіtnі sumi.
- It is not necessary to pay for the payment of money on the state's bank account - daily payment for cash collection and saving money.
- You can pay for goods in the amount of 100,000 krb. - Refunds for additional corporate cards are available until unprocessed payments.
- It is possible to pay for purchases via the Internet.
- You can promptly make a preparation from the first drive through ATMs.
- You can pay for the preparation if you are at an ATM - pennies for a rahunka are available.
- It is not necessary to buy currency for overseas payments - the pennies will be automatically debited from the currency of the country, where the card holder is known.
- You can easily block the card and save pennies, as if it was spent or stolen.
- Depending on the type of card, the client will deduct from the bank a reduction in the service fee and bonuses for the payment of a card. The most popular "gifts" are cashback, overdraft, extra hundred for a rahunka.
The minuses are not so rich, but the stench is:
- Walk behind the cordon to be confirmed by additional documents, for example, invoices, slips or ATM receipts.
- Pay respect to the bank on a regular basis. For monitoring operations with transfer to preparation, the Central Bank of the Russian Federation issued (approved by the Bank of Russia on July 21, 2017 No. 19-MR). The document has 10 sign, if the bank should be wary.
- When the Federal Tax Service is re-verified, it will be brutally respected for witrati on a corporate card and its documentary confirmation. If you blame them for food, then donate taxes, fines and penalties.
Let's bring the bags. The pluses of the card are significantly greater than the minuses. In order to comply with all the rules of payment, then a corporate card is to complete a manual payment instrument. More financial operations are taking place in the bank, and you can concentrate on developing your business.
Experience
To go through a little experience and to help you find the right card for business.
Card products of banks are recognized as for physical services. Legal entities, individual entrepreneurs can apply for their activity with corporate cards, as they are tied to the rozrahunka rahunka.
How to get rid of the accounting appearance of the card, the necessary conduct, ways to win the product, the current propositions of banks in 2019.
QC is required for the implementation of operations of normal financial warehouse activity: purchase of goods, stocks, PMM, payment of fees and services, representative fees, etc. bud. This is the current method of writing cash, an alternative to using a checkbook.
Stopping at the rozrakhunkah є zruchnym, stink to forgive the zdіysnennya operations, roil them with mobile phones.
Benefits of corporate cards:
- changing operating costs: the client does not need to charge a fee for the rozrahunka rahunka, pay for the preparation, redeem the payment for the payment of a penny, and change other charges (for the payment of the preparation through the cash desk of the bank);
- the possibility of replenishing a bank account through Internet banking, ATMs;
- the ability to control and limit the costs given to the practitioner: the coins are on the card, which are redeemed from the money, when the transaction is reduced, the client is informed by SMS-information;
- daily exchange for a limit of rozrakhunkivka in the amount of 100 thousand rubles;
- koristuvatisya product can be healthy;
- the possibility of performing operations via the Internet;
- wins, bonuses in the form of partner companies of the bank;
- The firm can issue a credit card, if it does not collect its own working capital.
Operations are carried out in a non-prepared way, so that security is ensured. Koristuvachі can vykoristuvat cards pіd hour perebuvannya behind the cordon, scho vіlnyaє їх vіdkrittya currency rahunka or registration of declarations.
The number of cards tied up to one rozrahunka rahunka is determined by the bank, and the limit for card rozrahunki is set by the merchant's clerk.
Banking programs
As of today, the propositions of the choice of KK є in rich banks, the bank balances on the bank accounts of legal entities are not insured in the DIA, choose the following credit organization from the most important:
| Bank | Program |
| Oschadbank | Business card |
| Alfa Bank | International corporate cards |
| VTB | International bank cards |
| Vanguard | Corporate cards |
| Promzv'yazokbank | Bank cards for legal entities and individual businesses |
| Rossilgospbank | Corporate bank cards |
1 Oschadbank
Oshchadbank's corporate card gives full access to the office:
Service parameters:
- the first river of service is cost-free, as the client is connected to the package "Easy start";
- not limited by the number of cards up to one rozrachunk rahunka;
- standard service 2500 rub. on river;
- commission for making money on the card 0.3% maximum per day you can add money for 100 thousand. R.;
- fee for rent is 1.4-3%, maximum 170 thousand per day can be charged. nar. from a skin card for a month up to 5 million rubles;
- SMS-Information 60 rub. / Month;
- the first period for a corporate credit card is 50 days.
The client independently limits the limits for the card rachunk: for the preparation fee, for the sum of the operations for the rachunk for 1 day and 1 month, the card limit for the card.
2 Alfa Bank
Alfa Bank encourages clients to use international corporate cards:
Three types of cards are offered:
- International corporate card Visa FIFA - the client takes part in the loyalty program of the FIFA bank
- International corporate cards VISA International - a chip card with increased security level.
- International corporate cards MasterCard Worldwide
The currency of the rahunka is rubles, dollars, euros.
Service parameters:
- Cost-free release, variance of a six-month service 299 rubles;
- Cards of type Visa Business Gold are cost-free as part of any package of services;
- Option Alpha Check - 59 rubles. / Month;
- Commission for the payment of preparation for a corporate card 1.5%, for the payment of preparation 0.4%;
- Daily limit for bookings 150–450 thousand. r., per month 750–1500 yew. R. fallow type of card;
- The number of cards is not limited;
- It is possible to connect an overdraft, the term of borrowing is up to 60 days, the term of the contract is up to date, if the client has a high payment capacity, you can have a zero-sum period of up to 30 days, so crediting is established individually.
Control over the account is established by the Alfa-Client Online Internet Bank and the Alfa-Business Mobile Bank.
3 VTB
The credit institution issues corporate cards for the purpose of facilitating payments:
Appointments for the average business. Two packages of cards are offered: Business Classic, Business Gold. Card categories Business, Gold, Platinum.
Parameters:
- schomisyachne service from 1200 to 2400 UAH. fallow in the class of the corporate card;
- number of cards is not bordered, term dії 2 roki;
- the possibility of automatic replenishment of the card rack;
- for the gold package: services to the concierge service, connection of insurance programs;
- commission for the payment of the preparation is 1%, the limit for the payment is 300-600 thousand. R.;
- the maximum sum zarahuvannya per day 100 thousand. nar. through an ATM.
Business cards are international, and they are privileged to expand overseas.
4 Bank Avangard
The Bank presents a personalized corporate card of the international payment system:
Parameters:
- currency rahunka rub.;
- term dії cards 3 roki;
- the number of cards up to one rahunka is not separated;
- the sum of the unreduced surplus for the rahunka is 10 thousand. n.;
- 600-1000 rub.
- commission for the type of cooking 3–10% fallow from sumi;
- commission for replenishment of money through ATMs does not apply to the bank, in other cases 0.3%
On the map, it’s easy to redeem the reloading of that іnshі vitrati, to greet her behind the cordon. Landlords can register with CC with one-time passwords, sign documents in the Internet bank, mobile bank.
5 Promzv'yazokbank
The bank is proposing to customers how to make a rosary account for the campaign, business cards:
Parameters:
- card issuance free of charge;
- term dії 4 rocks;
- the currency of the rahunka is rubles, dollars, euros;
- the limit for the payment of the preparation is 300–500 thousand rubles. r./day, 3-7 million rubles/month;
- limit of replenishment of rahunka 500 thousand. r./day;
- whether or not payments on a business card are 0 rubles.
With a card, you can pay for the post-employees, purchase the state goods, pay for the expenses for the renewal.
6 Rossilgospbank
The credit company issues corporate cards for legal entities, sole proprietorships, corporations, as they are engaged in individual labor activity:
The currency of the rahuncu is the karbovanets. Two types of VISA Business MasterCard Business cards are issued.
Product parameters are determined by the "Corporate" tariff plan:
- term dії 1 рік;
- maintenance 2 thousand. R.;
- commission fee for withdrawing money from the bank 1% from sums, from ATMs 2%;
- for doba you can take 300 yew. r., for a month 500 thousand. R.;
- zaboronyaetsya popovnyuvat rahunok cooking;
- zarahuvannya on rahunok zdіysnyuєtsya free of charge;
- zdіysnennya operations to be carried out without cost.
Trochs more than 1 CC can be released on the skin sack.
For the selection of banking credit cards, the company is obliged to develop the Regulations on the selection of cards and to know about it the confirmation of the requirements of the registration.
A lot of operations are being installed at the new one, so you can use cards for help, plant them, so you can give cards, limits are set, and the validity is too thin.
On the basis of Art. 9 of the Federal Law No. 402, the primary documents are distributed in the form:
The transfer of operations, which can be charged with a bank card, is subject to the Regulations for issuing cards No. 266-P.
The appearance of KK on the bunks is not visible. The appearance of cards is created through a special 1C program. Corporate card account number 55.
Carried out on corporate cards:
Written off by wiring Dp. sch.71 Ct. rah. 55 (for ruble transactions). Dali from rakh. 71 coins are written off for the purpose of confessions: rosrakhunka with post-employees, with various debtors and creditors, sour money launderers.
Nadkhodzhennya koshtiv: Dp. rah. 55, Kt rah. 51.
Operations with foreign currency corporate cards are insured on the basis of accounting records.
How to show off with a corporate card
A corporate card is issued at the bank, declaring a rozrahunkovy account of the enterprise of an individual enterprise.
Ways of voicing:
- Return to the representative office of the credit institution for the service of the rozrahunka rahunka;
- Write an application through the Internet Bank.
The application must specify the currency of the account, the type of card product, the data is confirmed by the person who the card is registered with.
After the bank accepts a decision about the service, the cards are prepared for 3-7 days and transferred to the client.
If a corporate credit card is credited or inserted up to the overdraft limit, the client is liable to submit to the bank the company's financial credit, operational data, and the deposit due to the security limit.
After the receipt of the cards and the execution of the necessary documents, the stench is transferred to the support workers for work. The list of practitioners is confirmed by an order. The issuance of the card to the practitioner is formalized by an act of acceptance and transfer, which confirms the fact of the withdrawal of the document.
Vіdpovidalnіst for window dressing costs for the card carry її utrimuvach at the borders of the imposed limit. Vіn goiter at the same time zvіtuvat about the operation for the rachunk, іnakshe, vytrati on the card can be utrimani in new іz zabіtnoї pay. The order of sound, lines, form is determined by the identity of the entrepreneur or by the individual entrepreneur.
For the appearance of the movement of corporate cards at the enterprises of maє buti establishments Magazine. A new one has records about the witness and the turn of the cards by the practitioner under the signature.
Food allowance
Can you change the account of a corporate card from the card account of a physical person in Oschadbank?
Such a service is not expected by a credit organization.
How to apply for a corporate card?
If the company does not claim to be worthy of service, the trustee can file a statement with the bank about the application of the debt.
The application must specify: the number of cards, the number of the service agreement, the number of the rozrahunka account, the details of the card, P.I.B. Vlasnikov.
What is the cost of using a corporate card?
If a corporate card is spent or stolen, then it should be blocked. Tse to fight through the mobile bank for a call to the hotline of the Customer Support Center. After blocking, the client is obliged to come to the bank and write an application with the reason for blocking. The card will be reissued for an additional fee.
Visnovok
Banking corporate cards will not hesitate to replace checkbooks. Vіdpovіdnі amendments to the accounting form are made at the legislator's level. Credit institutions will be able to manually control the cost of spending by clients, subject to limits on the withdrawal of pennies, to circumscribe the payment of fees for repayments between organizations.
Companies will use a manual tool for these operations, however, they may find it difficult to communicate due to the sufficient number of self-service buildings, the possibility of card blocking, and also, the fact that cards are still not scrambled for acceptance.
Accounts of wealthy companies are littered with such service notes. The shape of the accounting professions in organizations, the activity of such cases is connected with the number of recruits and representative officers, - the constant bill of the head for accountants. Behind these operations, there is a great documentary. Click cards to make it easier to see the costs.
Corporate plastic - tse povnotsіnny payment zasіb, vlasnik of someone who can pay for purchases, pay for services and receive training on the territory of the country and beyond the cordon. This financial instrument cannot be victorious in order to raise salaries and social payments.
For whose rahunok benket?
For organizations that, according to their kind, activities spivpratsyut with a great number of companies, corporate cards are visible, sruchni and prestige.
Legal entities can issue debit (rozrakhunkov) or credit card .
Most often, the first option is mentioned, because when victorious, the bones of the organization are stained. The enterprise itself determines the list of privileges, which may allow access to the pennies of the company. The bank releases the necessary number of cards, which can be tied to a leather jacket, or your special jacket is shown on the skin. The organization may be able to establish indoor window-dressing exchanges and financial limits for practitioners.
A selection of corporate credit cards conveys that repayments will be charged for repayments of credit cards given by the bank. For corystuvannya credit firms have to pay extra, so this type of plastic is made out earlier, more importantly for top managers of companies.
Map, yak zavzhd in the service
What are the functions of a corporate card? Vaughn is required for:
- representative vitrates;
- vitrat on regeneration;
- government and utility payments companies;
- security and protection of finances in the case of spending, stealing and unauthorized stained glass;
- savings on banking and foreign exchange transactions;
- lowering the vanity for the accounting service;
- operational control and management of penny costs of business.
The corporate card helps to analyze and minimize the organization of business transactions, increase the salary of repayments for goods (for other non-prepared forms of payment). If necessary, the operation can be carried out at the hour, without binding until the operating day at the banks.
Where can you arrange plastic for children's homes?
If you drink on the whole product, then credit organizations will actively promote it.
- Oschadbank issues corporate debit cards Visa/MasterCard Business to its customers. Legal entities (residents and non-residents), individual entrepreneurs, notaries and lawyers can apply for a card-rahunka. To the list of establishing documents approved by the bank, a registry is added to check the list and passport data of the practitioners - the future lords of the corporate plastic.
Rakhunok is recognized by a legal entity free of charge. skin copy of the card to become 1200 rubles. for ruble rahunki and 50 EURO/USD for foreign currency. Є minimum cob deposit - 2 400 rub. (Vid 100 EURO/USD in foreign currency). The Visa/MasterCard Business "Budget" card product is issued free of charge and does not transfer obligatory charges.
- Bank24.ru issues corporate cards of several categories: Visa Instant Issue ( mitt plastic), Visa Classic and prestigious Visa Gold.
Particulars of the first card and those that are without it, may be activated at the time of issue. It is issued without a cost, but this is the point: the card cannot be turned, as it will be blocked in ATMs of third-party credit organizations. Also, it is not possible to pay for purchases via the Internet with plastic.
The classic and prestigious version of the corporate card of the Visa payment system can be issued by submitting an application to an authorized bank or online. Commission for the issuance of the card to deposit in the form of that line її dії. Rіchna Visa Classic koshtuvatime 1 yew. rub., and the court koshtuє 1,500 rubles.
The price of Visa Gold for the same period becomes 4 thousand. rub. i 5500 rub. obviously. This card allows its clerk to be covered by all the standard advantages of corporate plastic, and also gives low privileges to the international payment system. In addition, the owners of premium cards are free of charge for the services of insurance against unfortunate trips, term delivery, preparation of a duplicate card, risk insurance for an unauthorized card, information service.
- Bank of Moscow for corporate clients, a sprat of propositions was made available. Among them are Visa / MasterCard Business, as well as premium cards (equal Gold) of international payment associations. The plastic Union Card (Russian rozrahunkovo system) is also issued.
The credit institution encourages new customers, who open a bank account, to issue a corporate card without commission (it’s true, it doesn’t expand to prestigious categories). Premium-class card products are given a cob deposit of 3,000 USD and a first-hand service fee of 100 USD (another round is 90 USD). Vlasniks of Visa/MasterCard are additionally entitled to an insurance policy (the amount of money to deposit in the form of a card) in case of unfortunate events.
Similar propositions for corporate cards are in the product line of Absolut Bank, Uralsib, Rosbank, Credit Evropa Bank, Ak Bars Bank, Transcapitalbank, Investtorgbank, Alfa-Bank, MinB, Roslgospbank and others.
A corporate bank card of a legal entity is an effective tool for conducting business transactions related to the state government. So that the card was handy, and when it was done, it was important to make the right choice.
What is a corporate bank card?
As your business will need to organize such work with cash, we will make the right decision to issue a corporate bank card.
A corporate bank card is a card tied to the account of a legal entity, as it allows you to make payments for the account of an organization. For additional help, you can pay invoices, expenses, representative fees of the company (wage pay and premiums of a social nature). The fees that are on the corporate card can be equated to the fees seen by the company's spokesman from the casi pid zvіt.
Corporate bank cards can be named and unnamed, debit (rozrahunkovy), debit with overdraft (credit limit) and credit. The most popular legal entities have debits, shards in different cases may be able to set video limits for their spіvrobіtnikіv and cancel pіdvischenih vіdsotkіv.
For the registration of corporate banks, the cards are legitimated by the persons of the zobov'o obligation to be covered by the bank-dog-captive type, and such, in the form of a banking product, nadatati is not at the same time-the personality of the same. other required documents.
Benefits of corporate bank cards
Corporate bank card of a legal entity individuals will ask the management of financial flows. Tse zruchny payment tool. It is possible to win money for the repayment both on the territory of the country, and in foreign countries, which is handy for those who regularly break at retraining for the cordon: the currency exchange will be automatically converted during the resale.
Up to one rahunka, a yurosoby can accept a sprat of cards. The term їkhnyoї dії - 3rd rock. If necessary, the clerk of the bank informs the bank about the receipt of the same card form, as well as about those that require a scheduled reissue.
For this tool, the process of ending cooking becomes simple:
- this operation on the card will cost less and go faster, lower with the return to cash;
- it is not necessary to specially inspect the bank;
- there is no shortage at the hour of the work of the banking office and the availability of a personal assistant, who is responsible for work with cooking - you can see pennies in self-service outbuildings at any hour;
- under the hour of the trip, for example, under the hour of the day, it’s safer to save pennies for the rahunka.
Other advantages of the assigned instrument:
- an option to set a limit on the amount of money spent on a leather card form;
- access to SMS-information about all scheduled transactions in real time;
- the possibility of rozrahunka on the Internet, for example, when buying music, photographs, texts;
- notice of an advance payment for retail purchases;
- ensuring transparency and upovnovazheniya practitioners;
- accelerated care of the brewing process;
- broad possibilities for the expansion of the account, including from the beginning to the Internet banking;
- reduction of labor costs of accountants and cashiers - it is not necessary for them to omit the preparation, nor to see it;
- indebtedly according to the issuer's loyalty program - the availability of current benefits (reductions, bonuses only).
It is not necessary to inform the IFTS and sub-budgetary funds about those that the subject of the state is credited with business cards, it is not necessary.
How to apply for a corporate card for legal entities
The main rules for corroborating business cards are determined by the company's corporate identity. Sound when a special document is being developed: order and order. At the new one, prescribe:
- change of permissible operations;
- monthly limit on skin coristuvachevy zgіdno with planting shoes;
- a term for which the staff of the appraisal of the card should be used;
- the order and lines of the svіtu z viroblenoi vitrati;
- transfer of documentation, which is accepted as a call for card display;
- the need to draw up a rosette about obov'yazyok zaberezhennya taєmnitsі access to the rahunka;
- vіdpovіdalnіst vіdpoіdalnіst vіdovlennіa vіdnogo tsogo document.
When you use a card, for breaking the minds of confidentiality, you need to be informed about the facts of the bank. Zbitki, as if they were the last ones, they compensate for the spivrobitnik, which is charged for the card.
Regulatory and legal framework for the coronation of business cards:
- Art. 8 and Art. 22 of the Labor Code of the Russian Federation;
Wicking order
For a savvy person, the scheme for choosing this tool is implemented in the following order:
- kerіvnitstvom (government) is seen as an order (the provision is thin), which confirms the list of gardening rules, upgrades to practice with a card;
- Appointed practitioners submit an application for a card reader on behalf of a clerk. Usіh koristuvachіvіv іnstrumentu іznayomlyuyut іz order pіd rozpis;
- the accountant draws up and maintains a journal for accepting and types of corporate cards. Documents have limits on limits and admissible areas of their choice. If you transfer that the card form will be personal and the citizen will take it from the bank, such a magazine is not needed. Then the accountant writes the trust. Sound the template is given by the issuer;
- schomisyatsya bank gives the sack of the rahunka, such a card is attached, it sounds like a rush of money;
- koristuvachі zvіtuyut in front of the robot about the sifted stained glass, to issue cash or sales receipts, waybills and other documents, which confirm the fact of a large stained glass case, regardless of the method of rozrahunka - z rahunka chi preparation.
As if the koristuvach didn’t squeal in front of the accountants for stained glass from a card rahunka pennies, so the sum is reduced from his income.
What can be paid with a corporate card
Most of the corporate card payments are paid for by:
- vitrati, zumovlenі vіdryadzhennymi staff, tsarahunki telіv, points of public eating, buying vouchers;
- representative windows;
- mail stained glass;
- palevo at the gas station;
- rahunki of post-employees;
- stationery;
- software security;
- Internet content;
- corners of online stores;
- other vitrati, necessary security of hospitality.
It is not possible to win a business card for special purposes: pennies, if the practitioner wants them to be ordered, lie under the patronage. Vinyatok - individual purchasers.
For the subjects of the government, there is an exchange for the repayment of the preparation, including the repayment of business cards, at the cost of 100,000 rubles for 1 operation.
Operations with a business card at bukhobliku
Operations, zoomed by a penny on a business card’s rahunka, look like this in a boob-blind:
- topping up the rahunka of the card from the rahunka rahunka - D 55.04 - Up to 51;
- vitrati pennies - D 71.01 - Until 55.04;
- write-off of the commission to the bank - D 91.02 - Up to 55.04;
- otrimannya preparation - D 26 (D 60 "Rozrakhunki with postal workers and contractors", D 10 "Materials" thinly) - Up to 71, and also D 19 (PDV) - Up to 71.
A corporate card is the authority of the issuing bank, which does not appear in the buhobliku of the sovereign subject.
If up to one rozrahunka rahunka there is a sprat of rachunk cards, so that there is a sprat of cards, then an amount of subrahunok 55.4 is needed for skin care.
Write-off of pennies to be carried out on the date of receipt of the bank statement.
It is not necessary to carry out through the cash desk the sumi, which was checked by a spivrobitnik from the zastosuvannyam of the banking annexes of self-service, even though physically the pennies did not appear in the cash register, and they were not found in the cash register. Vіdpovіdno, i koshti, znyati znyatі vkoyu z kart-rakhunka, if clarified cash surplus at the end of the day do not vrakhovuyut.
Reception of preparation from a corporate card
Preparation, otrimana from a business card, for the status of a good penny, we see a pid zvіt. Obviously, the koristuvach is guilty of submitting documentary confirmation of the staining of the skin of the removed ruble at the line, designated by internal regulations.
Legislation has no direct objection to the inadmissibility of the preparation of a corporate card for a salary contract with personnel from a salary. It is important to remember that it was possible to properly formalize this process:
- preparation is taken from the card rahunka;
- Koristuvach cards warehouse advance payment;
- otrimani pennies are turned to kasi priprijemstva;
- the cashier to rob a cash warrant;
- accountant rob posting D 50 - Up to 71;
- cashier, but not koristuvach cards, pay salary, draw up accompanying documents.
At the thought of the Central Bank and the Federal Tax Service, the greater number of sanctions against the preparation of legal entities by legal entities may be illegally cheated.
To this, the podkіvtsі vіdstezhuyut kozhen vypadok otrimannya otrimannya z rahunkіv organіzatsіy, vmagayuchi explain meta operation. Similar claims should be made to those who win cards with less than unprepared rozrahunkiv.
Tax authorities also warn about the negligence of transferring to the account of a corporate card of the same amount. If such facts are reported regularly, especially if there are two months for a month, then it is suspected that the enterprise is a kind of “sir” salary. For more information, please, we will organize a revision. On the first hour of the call, the staff of the enterprise checks for testing the drive of the purposeful cooking station, to prove the obviousness of “siroy accounting”.
For the prospects of viznoї reverification of taxes, it is necessary to conduct an internal audit, it is possible, є sense to turn to a lawyer, who works in the sphere of podatkuvannya.
Credit corporate cards
The legal entity has the right to issue both a debit and a corporate credit card. At another point, it is reported that the bank is ready to give the borg a penny sum. The limit of postage costs is set individually according to the minds of the agreement between the financial and credit regulations and the legal entity. Call out the sum, depending on the financial possibilities of the yurosobi.
Banks give credit cards to less permanent partners, to them undertakings, whose state lender's activity the lender could take for a long time (6-12 months). An important mind is the owner of a positive credit history.
Costs from a rahunka of such a card cannot be won for:
- vidachі earnings;
- rozrahunku with personnel with additional compensation;
- purchases from special purposes of the koristuvach.
Exchange of funds available to practitioners at the borders, which do not change the bank's appointment, establish business independently.
Credit cards are issued in the name of a specific sponsor. The bank is given the following documents of the correspondent:
- yoga passport;
- trust in the legal entity;
- I will apply for a credit business card.
Viber minds crediting
Service variability for 1 corporate credit card varies between 1000 - 3000 rubles. The more additional options are connected to the rahunka, the more expensive it is to spend money on him.
The first step is to take the instrument, you need to know how to borrow money:
- rate vіdsotka ta wash її narahuvannya;
- possible pills;
- payment for the construction of operations (for an unprepared rozrahunok, for the payment of preparation, for making money with wet coins, for converting it);
- the order of pererahuvannya koshtіv at rahunok;
- yoga practice rules;
- payment schedule;
- varіst service, issuance and reissue of the card.
Accounting appearance
The fact of acceptance of credit cards is documented in the same way as debit cards, beginning with the formation of an order for the introduction of a common instrument, closing the call for payment of money.
If the enterprise has issued a credit card, then doti, docks will not recover credit cards, do not shy away from daily postings for the bank account. The position is shown at the boobie only after the factual yogo vikoristannya, so that if you have a penny on the account of the yurosobi, the stars are redirected to pay for the purchase, which is saved by the spivrobitnik.
Transactions made from a credit card for the account of the personal expenses of business, so without having to change the credit limit, the accountant's appearance is in accordance with these rules, which can be applied for debit cards.
Corporate cards for IP
The need for a formalized business card in individual services is considered, as a rule, for the obviousness of workers, as it is often necessary to go to the repair office, if it is necessary to pay for the cost of service for transportation services, to satisfy the financial and technical requirements.
It is important to remember that the organization of general accounting is the right, but not the obligations of individual entrepreneurship, and that the IFTS tax accountant is not guilty.
One more nuance is the possibility of claims of tax authorities for the transfer of transfer to the preparation of koshtiv from card-rahunka. Here is a trace of memory, what are the bones, what are victorious in their activity IP, є yogo special authority, and vin may have the right to order them to the magistrate's court. Tse means that I have the right to take pennies from the card-rahunka, whether it be independent for purposes (for special needs of the state) and not to compensate for the fact that taxes have been paid for the past period.
Corporate card to Oschadbank
Oschadbank proposes to its clients a list of proposition options:
- Visa Business and MasterCard Business "Budget" in the currency of the Russian Federation;
- Visa Business and MasterCard Business to business meeting;
- Visa Business and MasterCard Business to the currency of the Russian Federation;
- Visa Platinum Business and Mastercard Preferred to the currency of the Russian Federation.
Replenishment of card-rahunka, as well as its management, can be done in a special office of Oschadbank Business Online.
Oschadbank can issue up to 5 business cards.
Advantages:
- zgіdno z tariffs v_dkrittya business-rahunka bezkoshtovne;
- The cob deposit is not displayed when opening business cards. Vinyatok - Visa Business and MasterCard Business to business meeting;
- є possibility to open bank cards in foreign currencies;
- budgetary organizations, business cards are given free of charge.
Noodles:
- daily service fee for 1 card - 2,500 rubles (50 USD or EUR) for Visa Business and MasterCard Business series and 7,000 rubles for Visa Platinum Business and Mastercard Preferred;
- replenishment of rahunka, cream of cards of the “Budget” series, cost 0.15%. The limit on the number of transactions has not been set;
- SMS-information for "Budget" cards and Visa Business and MasterCard Business. For koristuvachіv Іnshih produktіv service costs 60 rubles per month. Vinyatok - Visa Platinum Business and Mastercard Preferred. Їm service is expected to be cost-free.
Confirmation of preparation from a corporate card to Oschadbank
From budgetary organizations, they do not charge a commission for the repayment of the meal and the omission of the preparation. Other clients can withdraw money from ATMs and cash desks of the bank, only having paid a commission, including 1% of sums.
In addition to the services of third-party banks, the commission fee for the type of preparation of the warehouse is 1% for Visa Business and MasterCard Business, up to a business transaction and 3% for other products. Budgetary organizations can not take the preparation in other banks.
Corporate cards to Oschadbank: withdrawal limit
Card holders of the “Budget” series at Oschadbank ATMs can charge up to 300,000 rubles for production.
The limit on rent for Visa Business and MasterCard Business for any self-service facilities is 170,000 rubles (3,000 US dollars or 2,600 euros) for production, but a maximum of 5,000,000 rubles per month. The number of cards equal to "up to the card for the currency of the Russian Federation" is assigned to all the cards of the client, for the rozrahunka card, for the series "to the business card" - for the skin card account.
Exchange for the preparation of Visa Platinum Business and Mastercard Preferred stores 500,000 rubles for production and 15,000,000 rubles per month.
The Bank may, on an individual basis, set other limits on withdrawals.
How to activate a corporate card for Oschadbank
Advantages:
- SMS informing;
- mobile banking;
- online banking;
- є packages of cost-free transactions for the transfer of costs for the cost of other legal issues;
- cashback.
Noodles:
- varіst service in the field according to the tariff - 0 - 7500 rubles per month;
- type of preparation - from 0.5% (minimum 290 rubles) to 10%;
- zarahuvannya preparation from the first drive - 0.19-0.25% (minimum 290 rubles).
Corporate cards from VTB
VTB can issue business cards, which can be serviced at:
- 2,280 rubles for VISA Business and MasterCard Business;
- 4,200 rubles for VISA Gold and MasterCard Gold.
Advantages:
- SMS-information (59 rubles per month) and Internet banking;
- replenishment of money through company ATMs - 0.05%, but take a little more than 500,000 rubles for production;
- you can enter accounts in rubles, and in foreign currencies;
- the number of cards that were sent to the rozrakhanka rahunka is not marked;
- wide ATM merezha.
Noodles:
- overexposure of koshtiv koshtuvatime 30-50% of river deposits in the form of currency rahunka;
- type of preparation - 1.5% from sums yak at company ATMs, and at other people's machines;
- the limit for the type of cooking is 100,000 rubles per day and 1,000,000 rubles per month.
Best corporate cards
The best propositions of business cards for 2019 like this:
- for businessmen, the most promising proposal for Raiffeisenbank. Business activity is sought by the bank with discounts for the payment for the service of the payment card, as well as cashback;
- for representatives of small businesses, the most important proposition is Alfa-Bank. Vono is oriented to the quiet, whose lord's activity is irritated by irregularity and small turnovers;
- for the budgetary organizations of the naytsikavіsha program "Oshchadbank", the scalings of low important operations here are either cost-free, or they are paid for the minimum tariff.
Vidpovly, before the launch about the emergency of banking cards about the operations, the healthy cards of the Vikoristani cards, solidified by the central bank of the Federal District 24 Prooki 2004 Rocu No. 266-P (Dali Puthennya No. 266-P) Legal Powels Light Pay the right cards. Whenever an agreement is made with the bank by an organization - a legal person, then a bank card manager is a physical person, as if acting as an approved representative of a legal person - a client of the issuing bank, as a service bank in the name of a bank card and a name account.
Regulation No. 266-P for legal entities, two types of bank cards were transferred:
Withdrawal of cash deposits from the currency of the Russian Federation for transactions on the territory of the Russian Federation is subject to the procedure established by the Bank of Russia, rozrakhunkiv, related to the government's work, including those employed by the representative of the customs officer;
Payment in the currency of the Russian Federation witrats, connected with the government's activities, including payment for the payment of representatives' witrats, on the territory of the Russian Federation;
Other operations in the currency of the Russian Federation of the Russian Federation, in accordance with the laws of the Russian Federation, approved by the Bank of Russia's regulations, a fence (debris) has been introduced from their jurisdiction;
Reimbursement of prepared fees from foreign currencies outside the territory of the Russian Federation to pay for contract and representative fees;
Payment of fees for transportation and representative fees in foreign currencies outside the borders of the territory of the Russian Federation;
Other transactions in foreign currencies under the dominance of the currency legislation of the Russian Federation.
Organizations can carry out transactions with bank accounts and credit cards, both in the currency of the Russian Federation, and in foreign currencies.
Significantly, most organizations win bank cards to pay for their representatives and charges for rent.
На операції оплати товарів, робіт, послуг між організаціями не поширюється межа готівкових розрахунків - 60 тисяч рублів, встановлений Вказівкою Центрального банку Російської Федерації від 14 листопада 2001 № 1050-У «Про встановлення граничного розміру розрахунків готівкою в Російській Федерації між юридичними особами по одній угоді ". Oskіlki vstanovleny limit dіє lishe on rozrahunki preparation. And payment for goods, labor and services at the sight of a bank card “is a tool for unprepared rozrakhunkiv”.
Clients make an agreement with a credit institution, for which specific amounts of money are assigned for repayment for operations, which are determined by the repayment of repayment cards, credit cards, the procedure for the return of these penny fees, and also for the allocation of funds for such payments.
Credit organization charges to clients for bank accounts for transactions that are charged to the accounts of bank accounts, credit cards, are charged for additional insurance of bank accounts of clients. Виконання зобов'язань щодо повернення наданих грошових коштів та сплати за ними відсотків здійснюється клієнтами у безготівковому порядку шляхом списання або перерахування зазначених грошових коштів з банківських рахунків клієнтів, відкритих у кредитній організації – емітенті або іншій кредитній організації.
Надання кредитної організацією клієнту-нерезиденту грошових коштів у валюті Російської Федерації для розрахунків за операціями, що здійснюються з використанням розрахункових карток, кредитних карток, зарахуванням зазначених грошових коштів на банківські рахунки клієнтів-нерезидентів здійснюється без використання спеціального банківського рахунку клієнта-нерезидента.
Utrimuvach cards, upgrades by the client, can carry out operations with a variety of rozrahunkov and credit cards, seen by a credit organization - the issuer.
For dekіlkom accounts of clients, operations can be carried out with the use of one rozrahunkovo card or a credit card, seen by a credit institution - the issuer of the person, approved by the client.
Valid until Regulation No. 266-P, in case of bank card payments, documents are stored on a paper carrier in electronic form, or even in electronic form.
Documents on transactions with a variety of payment cards to be used for zdiyasnennya rozrahunkiv for vyschevkazannym operations and confirmation of their zdiisnennya.
Substantiation for the storage of rozrachunkovyh and other documents for the display of sums of transactions, which are collected from the selected payment cards, in the accounting form of participants in rozrahunkiv є register of payments or an electronic journal.
The register of payments for transactions with multiple payment cards is a document or a collection of documents to keep information about transactions that are collected from multiple payment cards for a single period of time, stored by the processing center.
The processing center is a legal entity or a structural support, which is responsible for the selection, processing and distribution of information to the participants of the financial institutions - credit organizations about transactions with payment cards, which are sent in electronic form and (or) on a paper nose.
An electronic journal is a document, or a collection of documents in electronic form, formed during the first period of time, at the hour of the execution of operations with an ATM and (or) an electronic terminal.
Write-offs or insurance fees for transactions, which are charged to the selected payment cards, are due no later than the working day following the day of arrival to the credit institution's register of payments or electronic journal.
The general rules of document processing in case of repayment for transactions with different bank cards are transferred to the obov'yazkove folded on the paper nose of documents (receipts of ATMs).
Obov'yazkovі requisites of receipts of ATMs are set by clause 3.3. Regulations No. 266-P:
- identifier of an ATM, an electronic terminal or other technical equipment, recognized for the implementation of operations from different payment cards;
- type of operation;
- date of the operation;
- transaction amount;
- transaction currency;
- the sum of the commission (as a matter of fact);
- authorization code;
- payment card details.
При складанні документів у приміщенні для здійснення операцій з цінностями кредитної організації та її структурних підрозділів, а також в організації та її структурних підрозділах, що здійснюють операції з приймання або видачі готівкових коштів з використанням платіжних карток на паперовому носії додатково повинен бути підпис власника платіжної картки та cashier's signature.
We have already indicated that the organization for the withdrawal of a bank card can open a special card account at the bank.
If the rozrahunkova card was seen by the organization on the basis of the bank account laid down in the agreement and at the call to the new bank account, in order to transfer the zdiyasnennya operation to the bank cards, then the organization is responsible for the organization of the tax return.
In addition to paragraph 2 of article 23 of the Tax Code of the Russian Federation (further Tax Code of the Russian Federation), it is necessary for taxpayers to pay tax-organizations of goiter at the ten-day lines in writing to inform the tax authority about vіdkrittya or closing rakhunkіv. For the purposes of the taxation of the Tax Code of the Russian Federation, according to the taxpayer, there are rozrahunkov (current) and other bank accounts, which are subject to the bank account agreement, where they can be insured and from which the funds of organizations and individual payments of the Tax Code of the Russian Federation can be insured (clause 11 of Article 2 of the RF).
Destruction by the payer of taxes of the established term of filing to the tax authority of information about the declaration, or closing the account in any bank for itself is a fine of five thousand rubles (paragraph 1 of Article 118 of the Tax Code of the Russian Federation).
Відповідно до Плану рахунків бухгалтерського обліку фінансово-господарської діяльності організацій та Інструкції щодо його застосування, затвердженим Наказом Мінфіну Російської Федерації від 31 жовтня 2000 року №94н «Про затвердження плану рахунків бухгалтерського обліку фінансово-господарської діяльності організацій та інструкції щодо його застосування», банківські карткові rahunki can be seen up to special rahunkiv at banks and are insured for an okremu subrahunka rahunka 55 “Special rahunki at banks”. Depending on the type of currency, transferring money to a card account is shown by such accounting entries:
Suma Vinagorodi, Yaku Bank Bank for the service of the special cards Rahunka, є є at the Accounting Region of the Organized Vidpovly to paragraph 11 of the Powder of Vitrati Organiza, PBU 10/99, solidified by the captivity of the Minfin Rosіysko, federals 6, from the accounting form “Vitrati organization” PBU 10/99 (given PBU 10/99), operating invoices and are insured for the debit of account 91 “Inshii income and vitrati”, subdivision “Inshi vitrati”.
In the accounting form of the organization, when paying for services to the bank, the following procedures are drawn up:
It is very important for an accountant to correctly organize an analytical appearance for the sub-arrangement "Special Card Account".
Analytical appearance for this subdivision may be organized at the borders of specific card exchanges, according to that other bank. In addition, it is essential to add to the analytical appearance of the mind the issuance of those bank cards that are issued by the bank. So, for example, at the time of laying down the contract, the bank can decide about the presence of an unreduced balance on the account (an insurance deposit, which can be paid for the repayment of the account at the vinyatkovy vpadkas on the cover of the transfer of the payment limit). In this case, it is necessary to add sub-trays of a different order “Special card account - minimum excess” and “Special card card account - payment limit”.
As far as the special card trade fair, a streak of cards is cleared, then whether a card keeper can carry out transactions with all of them at the borders of the total payment limit. And here the analytical appearance of the sergeant's card is not obligatory to the dossi vidachі koshtіv podzvіtny person.
As the skin rozrahunkovіy card confirms the okremy of the card account, then when transferring the koshtіv to the special card rahunok, a special card is transferred to the bank, in order to avenge the data of the vlasniks and the numbers of the cards, as well as sumi, which send the zarahuvannyu to the skin card of the bank. And here the analytical form is carried out at the borders of the Vlasniks issued cards.
Under Vidkritt, banking cards at Vylyuti is not at the same time on Sobazi, ShO Vidpovly, to the Powder of the Oblik Activa Tu Zobov, Vartiy Virali Virali in the Inozemniye Vulyuti ”PBU 3/2000, solidified by the order of the Russian About the confirmation of the position of the accounting form “Shape of assets and crops, the number of which is expressed in foreign currency” PBO 3/2000” (given PBU 3/2000), foreign currency, as it is transferred to a special card account, may be re-evaluated on the date of issue and on the date of compilation of accounting records.
Vykayuchi kursі vіznitі are insured with the method of accounting and taxable form; moreover, in both types of form, exchange rate sums are valued by sales income (vitrates). In the accounting form of the exchange rate, the results are reflected in the financial results and are reflected in the chart 91 “More income and profits”:
Koshti, written off from the account of a legal entity, according to Regulation No. 266-P, shall be recognized by the clerk of the bank card. In addition, the master of the card can win the payment card that without intermediary for the preparation of the payment.
In practice, there may be a situation, if the practitioner of the organization is the clerk of the bank card without submitting an advance call, and the receipt to the bank is to notify those that the preparation was taken from the card account. And here the accountant of the organization sees the fencing of the organization’s practitioner as follows:
When the advance payment is taken away, the widows (associated with the virobnichoy diyalnistyu of the organization) appear in a slanderous order. As if the practitioner of the organization succumbed to the virobnic activity of the organization, then the rest is to blame for their actions. It is possible for the worker to pay the amount of money to the organization’s cashier, or the organization to take the sum from the employee’s salary.
Oskіlki rozrahunkov bankіvska card - tse actually personіfіkovane zasіb payment, vykoristannya such allows the practitioner, approved by a legal special, the order of a penny, which can be vrakhovuvatisya similarly to penny documents.
For the purposes of sub-section 50-3 "Penny documents" section 50 "Casa".
The issuance of a bank card to the practitioner of the organization is required as a witness of the release of financial documents. Such an operation in the accounting form looks like this:
Debit 71 "Rozrahunki z pіdzvіtnimi persons", Credit 50 "Kasa", subrakhunok 50-3 "Penny documents", - a bank card was seen to the practitioner of the organization.
The termination of the preparation is indicated by the upcoming entry:
Debit 71 Credit 57 "Return in advance" - the sum of the withdrawn preparation was shown.
It is noted that the receipts of ATMs are at the accounting office and are processed before the withdrawal of the receipt for a special card account, which confirms the fact that the money was written off from the account of a legal entity.
Let's take a look at the examples, as in the form of an organization, operations are carried out with an additional bank card.
example 1.
The trade organization held a negotiation with partners with a method of further cooperation. An official meeting at the restaurant was organized at the zv'yazku z tsim 11,800 rubles, and the maximum allowance was 1,800 rubles.
The worker of the organization, who had taken part in the negotiations, was given a bank card for arranging the preparation of money and paying for the official fee. The appearance of the card is 150 rubles. Withdrawal to pay for labor, insured at the warehouse with a return on payment for 6 months of starry rock - 800,000 rubles. There were no other representative meetings in the summer period in the organization.
The accounting form of the organization is to blame for the government's operations in this way.
Vitrati for holding an official meeting in a restaurant with representatives of the organization, yakі є vіdpovidno up to paragraph 5 of PBO 10/99 with vitras for the most specific types of activity. At the accounting appearance of trade organizations, the representatives of the widows are insured at the warehouse of the widows of the guards for their reflections at the trade show 44 "Sales vitrates".
Substantiating the recognition of representatives of the vitrates at the same butt and rozrahunkov documents seen by the restaurant.
For the cups, it is transferred to the erthum of the representations of Vitrati, the lifting of the Priyoma of the servants of the presented organizasi, the fate of the negotiations of the adequate of the stigtage, the fate of the stain 264 of the Tax Code of the Russian Federation). Let's guess that for a taxable appearance, representatives of the vitrati impose a rationing. Vіdpovіdno up to paragraph 2 of Article 264 of the Tax Code of the Russian Federation, the charges for the duration of the summer (tax) period shall be included before the warehouse of other charges at the rozmіrі, which does not exceed 4% of the tax of the taxpayer of taxes for payment of labor for the entire summer (tax) period. In the case of the analyzed case, for the summer period (6 months), the organization can insure the sum of 32,000 rubles (800,000 rubles x 4%) at the warehouse of other representatives. Also, since the organization is not small for other representative fees, then the payment of an official fee in a restaurant can be insured for the purpose of subsidizing income in a given starry period in a full sum.
The amount of PDV, shown in the tax invoice to the restaurant, may be accepted before repayment in full obligation after accepting the service to the restaurant (paragraph 1 of Article 172 of the Tax Code of the Russian Federation).
If the value of representative witrats exceeds the standard, imposed by taxable legislation, then with the method of subscribing, the organization, as a vitrat, can accept the more standardized value of representative vitrates.
Up to paragraph 7 of article 171 of the Tax Code of the Russian Federation, the sum of the "input" MPE for the normalized witrats is accepted until the release from the rozmіrі, which complies with the higher standards.
The choice of otrimanih koshtіv is drawn up in a slanderous order from the first documents, added to the approved advance zvіtu.
In the accounting form, the organization draws up the following accounting entries:
Correspondence rahunkiv | Amount, rubles | ||
Debit | Credit |
||
| Saw a bank card for the payment of representative fees to the doctor of the organization | |||
| Returned to Rozrahunkov's bank card with a special identity | |||
| We've got to buy prepared koshtіv | |||
| Shown to attend an official meeting in a restaurant | |||
| The amount of VAT was shown from the official charge | |||
| Written off the cost of a special card account on the basis of a statement to the bank (When withdrawing a statement from the bank) | |||
| Adopted before vіdrakhuvannya MPE іz vartostі official obіdu | |||
Finished example.
At butt 1, a variant was considered, when the vlasnik of the card is repaid for preparation, withdrawn for a bank card, for service. The protege of the card can also draw up unprepared rozrahunki from the zastosuvannyam of the bank rozrahunkovo card. And here the procedure for introducing operations on the accounting form of the organization will be different.
butt 2.
The trade organization gave the bank a special card card and took away the bank card. The nominal value of the card is 100 rubles.
For the delivery of a batch of goods with a total number of 23,600 rubles (PDV zocrema - 3,600 rubles), the rozrahunkov card was seen by the doctor, who was rozrahuvavsya with help from the postal worker.
For servicing a card account, the bank paid a special card account to the wine city for the rate of servicing a bank card at a rate of 200 rubles.
In the accounting form of the organization, the data of the government operations are drawn up as follows:
Correspondence rahunkiv | Amount, rubles | ||
Debit | Credit |
||
| It was seen in the hands of the rozrachunkov card to the practitioner for the establishment of rozrakhunkiv | |||
| Returned the card to the organization | |||
| Accepted to form | |||
| Increased VAT for accepted goods | |||
| Written off from the special card account of the organization of the cash on the basis of the bank statement | |||
| The amount of wine was transferred to the jar at the warehouse of operational vitrates | |||
| Accepted before delivery of the VAT from the delivery of goods | |||
At the taxable appearance, the comrades who have come, are insured for the war, which has been awarded vіdpovіdno up to paragraph 2 of Article 254 of the Tax Code of the Russian Federation. Vytrati for the services of the bank are to be paid at post-realization vitrata on the basis of subparagraph 15 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.
Zdiisennnya by banks of banking operations (belonging to Ikasatsya), the number of Vidennya Bankevskiy Rakhunkiyvy Tu Fіzichny Osіb, for the number of banking rakhunovs, and the inspection cards, and such apply for podatkuvannyu on the territory. Russian Federation (subparagraph 3 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation).
Finished example.
We have already appointed that the most common organizations win bank cards to pay for utility bills.
To pay for the charge and representative fees abroad, bank cards issued both in foreign currency and in rubles can be used.
Peculiarities of the accounting form of operations with the use of bank cards in foreign currencies are charged, first of all, with the minds written off that conversion of foreign currency.
If the practitioner pays the charges in foreign currency, or simply withdraws the currency from an ATM, the bank sells the currency at its own commercial rate, taking the equivalent of the ruble rahunka. At the same time, the difference is blamed on the exchange rate of the sale of foreign currency by a commercial bank at the official exchange rate of the Bank of Russia on the date of sale. In addition, the exchange rate of the retail is blamed, as the exchange rate of the Bank of Russia on the date of confirmation of the advance rate and the date of the operation in the currency of the retail.
Transactions with multiple bank cards are transferred to the obov'yazkovy folded documents on a paper nose (slip, electronic terminal receipt) and (or) in electronic form (document from the electronic journal of the terminal or to an ATM), as well as other documents transferred (receipt to a bank machine) banking rules and (or) agreements entered into between the participants of the financial statements (clause 3.1 of Regulation No. 266-P).
The presence of those ruh penny koshtіv in foreign currencies is insured for rahunka 55 "Special rahunki in banks" okay.
After the return from the extra charge, the practitioner is guilty of filing an advance payment for three days to the accounting organization. The very same rule was established by paragraph 11 of the List of the Central Bank of the Russian Federation dated 4 July 1993 No. 18 “On the Approval of the “Procedure for Conducting Cash Operations in the Russian Federation”.
Valid until RAS 3/2000, the number of assets and crops, expressed in foreign currency, for the purpose of accounting for the accounting appearance and the accounting rate, the change in rubles at the exchange rate of the Central Bank of the Russian Federation for the price of the foreign currency is changed
The transfer of expenses for financial transactions with legal and physical persons in rubles is carried out at the exchange rate of the Central Bank of the Russian Federation, which is valid on the date of the operation in foreign currency, as well as on the date of the compilation of accounting records (paragraph 7 of PBO 3/2000). The dates of the closing of foreign currency transactions are valid until the Addendum until PBO 3/2000, according to the date of the closing of bank transactions for foreign currency accounts - the date of depositing funds on the currency account or on the credit institution debited from the currency account The date of redemption of the bill in foreign currency for sums, seen by the practitioners of the organization, is the date of the confirmation of the advance payment, the date of confirmation of the advance charge.
At zv'yazku іz zmіnoyu exchange rate іnozemnoї currency can vinikaty kursіvі raznitsi, yakі vahovuetsya і in accounting guise and for the purposes of podatkuvannya. In the accounting form of the exchange rate, the results are reflected in the financial results and are reflected in the chart 91 “More income and profits”:
In taxable form, in case of exchange rate differences, it is necessary to comply with Article 265 of the Tax Code of the Russian Federation and Article 250 of the Tax Code of the Russian Federation.
Vіdpovіdno up to paragraph 11 of Article 250 of the Tax Code of the Russian Federation with realizing income of the payer of taxes know sumi:
“Looking at a positive exchange rate difference, which is due to the revaluation of the lane, looking at foreign exchange values (behind the vineyard of valuable papers denominated in foreign currency) that could (goiter) yazan), the variability of which is expressed in foreign currency, including banks with foreign currency , which is carried out at the link from the change of the official exchange rate of the foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation”.
Vіdpovіdno to subparagraph 5 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation after the sale of taxes by the payer of taxes know:
“After looking at the negative exchange rate difference, which is due to the revaluation of the mine, in the look of foreign currency values (with a vineyard of valuable papers denominated in foreign currency) that might (goiter) yazan), the number of which is expressed in foreign currency, including currencies banks to be linked from the change of the official exchange rate of foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation”.
Correspondence rahunkiv | ||
Debit | Credit |
|
| Transferred rubles (or foreign currency) to a special card account, i.e. a cash account and card account of an organization opened in one bank | ||
| Write-offs of rubles (or foreign currency), rescheduled to a special card account, as well as a cash account and a card account of an organization issued by other banks | ||
| Insured rubles (or foreign currency) on a special card account, as well as a bank account and card account of an organization issued by various banks | ||
When withdrawing penny coins in foreign currency for the account 57 “Shift in cost”, there may be either positive or negative exchange rates. The order of the appearance of such retails is similar to the one that was looked at.
Get respect!
We will Okrim the Order of the DMC of the Russian Federation dated 3 April 2001 No. 757 “On the thorough system of paying mitnih payments”, at the end of the rozrahunkіv z mitnitsa organіzatsії slid keruvatisya By order of the DMC of the Russian Federation dated September 16, 2004, No. 29 “On the issue of mit cards”.
Example 4.
CJSC "Vega" sent a spy at the reconnaissance for the cordon (Liverpool) and saw your bank card. 2 chern on a special account from the organization's in-line currency account 2000 EUR was reclaimed. Turning 4 chern іz zakordonnogo vіdryadzhennya, svіvrobіtnik sang advance zvіt, in which it is appointed, that 3 chernja was paid for air ticket varіstyu 500 EURO, 4 chervnia paid for hotel varіstyu 400 EURO. Before the advance call, add air tickets, bills for the hotel and sleep, which confirm the payment. For the receipt of the bank statement, the cost was debited from the account of the bank card 3 chern - 500 EUR, 5 chern - 400 EUR.
Official Euroclave exchange rate:
The accounting form of ZAT "Vega" has the following entries:
Correspondence rahunkiv | Amount, rubles | ||
Debit | Credit |
||
| 2 worms | |||
| Transfer of fees from the in-line currency account to the account of a bank card (2,000 x 34.40 rubles/EUR) | |||
| 3 worms | |||
| Shown positive exchange rate for the account of the bank card on the date of the transaction (2,000 x (34.50 rubles / EUR - 34.40 rubles / EUR)) | |||
| Costs deducted from the account of a bank card (500 x 34.50 rubles / EUR) | |||
| 4 worms | |||
| Shown is a positive exchange rate, which is the winkla on the date of confirmation of the advance price (500 x (34.60 rubles / EUR - 34.50 rubles / EUR)) | |||
| Vіdbito vіdbiti vіdryadzhennya ((500 + 400) x 34.60 rubles / EUR) | |||
| 5 worms | |||
| Negative foreign exchange difference was charged for the account of the account of the account of the account holders on the date of write-off of pennies from the account of the bank card (400 x (34.70 rubles / EUR - 34.60 rubles / EUR)) | |||
| Shown positive exchange rate for bank card account ((2,000 – 500) х (34.70 rubles/ EUR - 34.50 rubles/ EUR) | |||
| Costs deducted from the account of a bank card (400 x 34.70 rubles / EUR) | |||
Finished example.
Civil law allows for a situation, for which, prior to the bank account agreement, the bank charges the client’s payments, regardless of the amount of money on the loan account, that a short-term loan is to be carried out (Article 850 of the Civil Code of the Russian Federation). This type of loan is called an overdraft. An overdraft can be charged as a bank of finance of a loan with a different loan card, carrying out operations at times of day or insufficiency of funds on a bank account.
Umov's overdraft loan may be transferred from the bank account agreement.
An overdraft is shown, as a rule, when a hero is withdrawn from a bank. If an overdraft is a type of short-term loan, then it is carried out in the form of an additional account 66 “Razrahunki for short-term loans and positions”. Having taken off the bank statement and having revealed an overdraft, the accountant is guilty of yogo in appearance. The date of expiration of the overdraft is the date, if the bank has charged the payment for the bank account. If so, an offensive entry will be passed into the accounting form:
Debit 55, sub-route 55-4 "Special card account", Credit 66 "Razrahunki for short-term loans and positions."
Vіdsotki, scho narakhovuyutsya for overdraft, є vіdsotki for koristuvannya pozikovymi koshta, scho vrakhovuyutsya in the order of magnitude.
Appendix 5. From the consulting practice of ZAT "BKR- Intercom-audit.
The organization manages spivrobitnikiv from the contractor to London.
Question 1: What is the rank to see for spivrobitniks the money on the order, so as not to violate the rules for conducting foreign exchange transactions?
Vіdpovіd: Vіdpovіdno up to paragraph 1 of Article 9 of the Federal Law of 10 December 2003 №173-ФЗ "On currency regulation and currency control" currency transactions, including foreign currency as payment, between residents of the Russian Federation. Ale є th vinyatki, yaky insinuated at statti 9 assigned to the Law. With whomever we give you your respect, we will swear off these blames.
Vihodyachi z ogo, you can make such visnovki. Razrahunki with a doctor in foreign currency for an advance or an extra charge for a charge is included before the transfer of permitted foreign exchange transactions. Also, a legal person-a robot supplier (resident) can pay a worker (resident) to prepare a foreign currency as an advance payment on the service of charging between the Russian Federation and can pay an advance payment in foreign currency.
In addition, you can request a practicing bank card. Then, when you see a spivrobitnik for the cordon for її additional wines, you can pay for your services, or get ready at ATMs and banks.
Question 2: After the return of the practitioner from the payment of the money in which currency, is it necessary to pay additional fees?
As it was already appointed, with the upcoming ceremonial changes of the Federal Law dated December 10, 2003, No. 173-FZ “On currency regulation and currency control”, repayments with a practitioner in foreign currency for recharging behind a cordon are allowed, it is necessary to carry out and recharge. Therefore, here you can propagate your own options for exiting the situation: either win a bank card, or see a practical currency. Please note: charges for charging in foreign currencies are paid according to the exchange rate on the date of confirmation of the advance payment (these are subject to PBO 3/2000).
Power 3: Why is it necessary to send a note to the bank about the conduct of foreign exchange transactions?
In our opinion, it’s not necessary to work, but it’s all the less in the fall, if the organization sees a charge in rubles. Even though it does not take into account that debiting of foreign currency from bank accounts in organizations, then, and there is no question for that. However, if the commanded officer sees a bank card in the currency, then the bank is hoping for a report on currency transactions, and here the debiting of foreign currency from bank accounts is charged. This procedure is in compliance with the Instructions of the Central Bank of the Russian Federation dated 15 March 2004 No. 117-І “On the procedure for residents and non-residents to submit documents and information to banks in the course of foreign exchange transactions, the procedure for the renewal of foreign currency transactions by banks”.
A legal person who has a bank account with a bank - an issuer of credit bank cards, can deposit a credit agreement with the bank, and a credit bank card allows you to withdraw this legal person from within the limits of the established limit to the extent of the loan agreement.
Otherwise, when you see a credit card for a client, the issuing bank gives a legal entity a loan, the amount of which is secured for a special card account.
The loan agreement is regulated by Chapter 42 “Position and Credit” of the RF DC. To that agreement, that it fits in between the legal specialty and the issuing bank for a credit card, the cream of deep minds, is guilty of the revenge of the situation, which establishes the rights of that binding of the parties, as well as the removal of that vice-versa. Zakrema, at the contract, which fits perfectly to the provisions of Regulation No. 266-P, may be set the value of vіdsotkіv for corystuvannya pozikovymi koshta and lines, on which tsі koshti rely.
The order in which the accounting form of operations associated with the various credit bank cards is changed, depending on the order of the form of operations from the registration of the rozrachunk cards. When presented in the guise of repayments for multiple credit cards, accounts 66 “Repayments for short-term loans and positions” and accounts 67 “Repayments for long-term loans and positions” are displayed, and the bank accounts are actually credited.
Insurance for a special card account credit given by the issuing bank, appears in the guise of an organization in the following order:
Debit 55, sub-route 55-4 "Special card account", Credit 66 (67 "Rozrahunka for long-term loans and positions").
Vikoristovoi at his own diynosti positions, organized-stained-to-the-position of the Polivatovs of the huts “Oblik position that is credit on the ї ї service” PBU 15/01, we will be triggered form “The appearance of the position and credits and the cost of their services” RAS 15/01”.
In the accounting form of the organization-manager, the amount of money earned for the cost of cash costs is included in the warehouse of operational fees (on the basis of paragraph 11 of PBO 10/99) and is shown on the account 91 “More income and cost”.
The return of the withdrawn loan and the payment of the accumulated money is shown for the loan in the form of pennies in correspondence with the account 66 (67).
The tax legislation grants the amount of money for borgo goiter, no matter what kind, until the after-sales bills (subparagraph 2 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation). Moreover, Chapter 25 of the Tax Code of the Russian Federation transfers vіdnesennya vіdsotkіv on borgovy goiter to vitrat, vrakhovanyh z metoyu podatkuvannya, a special order, which is established by article 269 of the Tax Code of the Russian Federation.
The value of the VIDSOTKIV (including the same soumos for the zobov’s lies, virazheni in the minds of the grumble of the lods behind the rustle of the storms of the grief, the sovereign), the Vitratyu, the Bank of the Divine, is registration of borgo's goiter in rubles and 15% - for borgo's goiter in foreign currency, or an equal amount, taken off for borgo's goiter on equal minds.
Pid refinancing rate for the Central Bank of the Russian Federation to understand:
- schodo borgovy goiter, how to avenge the change of the interest rate by the common term for borgovy goiter, - to the Central Bank of the Russian Federation, which was given on the date of the receipt of the money;
- schodo іnshih borgovy goiter - the rate of refinancing for the Central Bank of the Russian Federation, which dіє on the date of issuance vitrat yak vіdsotkіv.
The trading organization in the country laid down an agreement with the issuing bank for the withdrawal of the servicing of a credit bank card. Accordingly, prior to the agreement, the issuing bank gave the organization a loan in the amount of 224,200 rubles for a term of 4 months at a rate of 16% of the regular. The organization was paid for goods designated for resale, with a vicarious credit card.
In the accounting form, the organization of government operations looks like this:
Correspondence rahunkiv | Amount, rubles | ||
Debit | Credit |
||
| Borrowed amount of credit for a special card account | |||
| Accepted to form | |||
| VAT paid for the goods received | |||
| Paid for goods from a special account | |||
| When applying for a loan to the accounting office, the following entries are drawn up: | |||
| An amount of money was collected for one month with a loan | |||
| Credit card reincarnated | |||
| At the apartment organization, I will return the sum of the cash costs | |||
| The sum of the cash costs was reclaimed to the bank | |||
Finished example.
When credit cards are issued, credit organizations can transfer in the loan agreement to the mind about the operation by the client with a certain sum, which will change the credit limit, which is hoped.