Policy regarding the processing of personal data

1. Terms and accepted abbreviations

1. Personal data (PD) – any information relating to a directly or indirectly identified or identifiable individual (PD subject).

2. Processing of personal data – any action (operation) or set of actions (operations) performed using automation tools or without the use of such means with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.

3. Automated processing of personal data – processing of personal data using computer technology.

4. Personal data information system (PDIS) – a set of personal data contained in databases and ensuring their processing information technologies and technical means.

5. Personal data made publicly available by the subject of personal data is PD, access of an unlimited number of persons to which is provided by the subject of personal data or at his request.

6. Blocking of personal data – temporary cessation of processing of personal data (except for cases where processing is necessary to clarify personal data).

7. Destruction of personal data - actions as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which the material media of personal data are destroyed.

8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a browser's unique identifier for a website. Cookies make it possible to store information on a server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or to track cookies. However, some resources may not work correctly if cookies are disabled in the browser.

9. Web tags. On certain web pages or emails, the Operator may use common Internet “web tagging” technology (also known as “tags” or “fine GIF technology”). Web tags help analyze the performance of websites, for example by measuring the number of visitors to a site or the number of “clicks” made on key positions on a site page.

10. Operator - an organization that, independently or jointly with other persons, organizes and (or) carries out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, and actions (operations) performed with personal data.

11. User – Internet user.

12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"

2. General provisions

1. This Policy regarding the processing of personal data (hereinafter referred to as the Policy) is drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law “On Personal Data” No. 152-FZ of July 27, 2006, as well as other regulations Russian Federation in the field of protection and processing of personal data and applies to all personal data that the Operator may receive from the User while using the Site on the Internet.

2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”.

3. The operator has the right to make changes to this Policy. When changes are made, the date of the last update of the edition is indicated in the title of the Policy. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided new edition Politicians.

3. Principles of processing personal data

1. The processing of personal data by the Operator is carried out on the basis of the following principles:

2. legality and fair basis;

3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;

4. preventing the processing of personal data incompatible with the purposes of collecting personal data;

5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

6. processing only those personal data that meet the purposes of their processing;

7. compliance of the content and volume of processed personal data with the stated purposes of processing;

8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;

9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;

10. destruction or depersonalization of personal data upon achieving the goals of their processing or in the event of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the violations of personal data, unless otherwise provided by federal law.

4. Processing of personal data

1. Obtaining PD.

1. All PD should be obtained from the subject of the PD himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.

2. The operator must inform the PD subject about the purposes, intended sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its revocation, as well as the consequences of the PD subject’s refusal to give written consent to receive them.

3. Documents containing PD are created by receiving PD via the Internet from the PD subject during his use of the Site.

2. The operator processes personal data if at least one of the following conditions is present:

1. Processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;

2. Processing of personal data is necessary to achieve the purposes provided for international treaty of the Russian Federation or by law, to implement and fulfill the functions, powers and responsibilities assigned by the legislation of the Russian Federation to the operator;

3. Processing of personal data is necessary for the administration of justice, execution of a judicial act, act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;

4. Processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;

5. Processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;

6. Processing of personal data is carried out, access to an unlimited number of persons is provided by the subject of personal data or at his request (hereinafter referred to as publicly available personal data);

7. The processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.

3. The operator may process PD for the following purposes:

1. increasing the PD subject’s awareness of the Operator’s products and services;

2. concluding agreements with the subject of personal data and their execution;

3. informing the subject of personal data about news and offers of the Operator;

4. identification of the subject of personal data on the Site;

5. ensuring compliance with laws and other regulations in the field of personal data.

1. Individuals who are in civil legal relations with the Operator;

2. Individuals who are Users of the Site;

5. PD processed by the Operator is data received from Users of the Site.

6. Personal data is processed:

1. – using automation tools;

2. – without the use of automation tools.

7. Storage of PD.

1. PD of subjects can be received, undergo further processing and transferred for storage as paper media, and in electronic form.

2. PD recorded on paper is stored in locked cabinets or in locked rooms with limited access rights.

3. PD of subjects processed using automation tools for different purposes is stored in different folders.

4. It is not allowed to store and place documents containing personal data in open electronic catalogs (file sharing services) in ISPD.

5. PD is stored in a form that allows identification of the PD subject for no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in the event of the loss of the need to achieve them.

8. Destruction of PD.

1. The destruction of documents (media) containing personal data is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder can be used to destroy paper documents.

2. PD on electronic media destroyed by erasing or formatting the media.

3. The fact of destruction of PD is documented by an act of destruction of media.

9. Transfer of PD.

1. The operator transfers PD to third parties in the following cases:
– the subject has expressed his consent to such actions;
– the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.

2. List of persons to whom PD is transferred.

Third parties to whom PD is transferred:
The Operator transfers the PD to Legal Center LLC (located at: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC processes personal data on behalf of the Operator and is required to comply with the principles and rules for processing personal data provided for by Federal Law-152.

5. Protection of personal data

1.According to requirements regulatory documents The operator has created a personal data protection system (PDS), consisting of subsystems of legal, organizational and technical protection.

2. The legal protection subsystem is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the legal protection system.

3. The subsystem of organizational protection includes the organization of the management structure of the CPPD, the permitting system, and the protection of information when working with employees, partners and third parties.

4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure PD protection.

5. The main PD protection measures used by the Operator are:

1. Appointment of a person responsible for PD processing, who organizes PD processing, training and instruction, internal control over compliance by the institution and its employees with PD protection requirements.

2. Identification of current threats to the security of personal data when they are processed in ISPD and the development of measures and measures to protect personal data.

3. Development of a policy regarding the processing of personal data.

4. Establishing rules for access to personal data processed in the ISPD, as well as ensuring registration and accounting of all actions performed with personal data in the ISPD.

5. Establishment of individual access passwords for employees information system in accordance with their production responsibilities.

6. Application of information security measures passed in in the prescribed manner conformity assessment procedure.

7. Certified anti-virus software with regularly updated databases.

8. Compliance with conditions ensuring the safety of personal data and excluding unauthorized access to them.

9. Detection of facts of unauthorized access to personal data and taking measures.

10. Restoration of personal data modified or destroyed due to unauthorized access to it.

11. Training of the Operator’s employees directly involved in the processing of personal data in the provisions of the legislation of the Russian Federation on personal data, including requirements for the protection of personal data, documents defining the Operator’s policy regarding the processing of personal data, local acts on the processing of personal data.

12. Implementation of internal control and audit.

6. Basic rights of the subject of personal data and obligations of the Operator

1. Basic rights of the subject of personal data.

The subject has the right to access his personal data and the following information:

1. confirmation of the fact of processing of PD by the Operator;

2. legal grounds and purposes of PD processing;

3. goals and methods of PD processing used by the Operator;

4. name and location of the Operator, information about persons (except for the Operator’s employees) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;

5. terms of processing of personal data, including periods of their storage;

6. the procedure for the exercise by the subject of personal data of the rights provided for by this Federal Law;

7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing has been or will be assigned to such a person;

8. contacting the Operator and sending him requests;

9. appealing the actions or inaction of the Operator.

10. The Site user may at any time withdraw his consent to the processing of PD by sending an email to the following email address: [email protected], or by sending a written notification to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301

eleven. . After receiving such a message, the processing of the User's PD will be stopped and his PD will be deleted, except in cases where processing can be continued in accordance with the law.

12. Responsibilities of the Operator.

The operator is obliged:

1. when collecting PD, provide information about PD processing;

2. in cases where the PD was not received from the subject of the PD, notify the subject;

3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;

5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to it, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other unlawful actions in relation to PD;

6. provide responses to requests and appeals from subjects of personal data, their representatives and the authorized body for the protection of the rights of subjects of personal data.

7. Features of processing and protection of data collected using the Internet

1. There are two main ways in which the Operator receives data via the Internet:

1. Providing PD by PD subjects by filling out the Site forms;

2. Automatically collected information.

The operator can collect and process information that is not PD:

3. information about the interests of Users on the Site based on the entered search queries of Site users about services and goods sold and offered for sale in order to provide up-to-date information to Users when using the Site, as well as generalization and analysis of information about what sections of the Site, services, products are in greatest demand among Site Users;

4. processing and storing search queries of Site Users for the purpose of summarizing and creating statistics on the use of sections of the Site.

2. The Operator automatically receives certain types of information obtained during User interaction with the Site, correspondence by email, etc. We are talking about technologies and services such as cookies, Web tags, as well as User applications and tools.

3. At the same time, Web tags, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then are processes of automatic collection of detailed information launched for the convenience of using the Site and/or to improve interaction with Users.

8. Final provisions

1. This Policy is local normative act Operator.

2. This Policy is publicly available. The public availability of this Policy is ensured by publication on the Operator’s Website.

3. This Policy may be revised in any of the following cases:

1. when the legislation of the Russian Federation in the field of processing and protection of personal data changes;

2. in cases of receiving instructions from the competent government authorities to eliminate inconsistencies affecting the scope of the Policy

3. by decision of the Operator;

4. when the purposes and terms of PD processing change;

5. when changing organizational structure, structure of information and/or telecommunication systems (or introduction of new ones);

6. when using new technologies for processing and protecting personal data (including transmission, storage);

7. when there is a need to change the process of processing personal data related to the activities of the Operator.

4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.

5. Control of compliance with the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.

As is known, in accordance with Art. 8 of the Law of Ukraine “On Accounting and financial statements in Ukraine”, responsibility for organizing accounting and ensuring the recording of facts of business transactions in primary documents, preserving processed documents, registers and reporting for a specified period rests with the owner or his authorized body (official), which manages the enterprise in accordance with legislation and constituent documents.

In accordance with paragraph 4 of the same article of the Law, the enterprise independently chooses the method of organizing accounting, among which:

Introducing the position of an accountant into the company's staff or organizing an accounting service headed by a chief accountant;
- using the services of an accounting specialist who is registered as an individual entrepreneur;
- maintenance of accounting records on a contractual basis by a centralized accounting department or an audit company;
- independent accounting and reporting directly by the owner or manager of the enterprise.

Of course, each founder of an enterprise or its manager independently decides for himself which method of organizing accounting should be chosen. In this case, various motivations are most often taken into account, which are related to expediency from a management point of view. At the same time, many managers rarely think about the desirable reduction in the scope of responsibility of company officials in the event of possible prosecution of them.

By virtue of the indication in Article 8 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, the main person who in any case bears criminal liability for tax evasion is the owner or the director of the enterprise appointed by him. The owner is liable only if he manages the enterprise independently, without appointing a manager of the enterprise, or if he himself is the manager. The manager is responsible for organizing accounting and reporting as a person authorized by the owner of the enterprise.

That is, the head of the enterprise bears possible risk criminal liability in any case, since such liability is provided for in Art. 8 of the Law.

It is impossible to neutralize this responsibility in any way. For example, instructions in the charter or in an order for an enterprise that responsibility for organizing accounting rests only with the chief accountant of the enterprise will be insignificant. Such documents have no force in advance, since they will contradict the Law (Article 8).

As we know, Article 212 of the Criminal Code of Ukraine provides for criminal liability for intentional tax evasion. At the same time, the qualifying (aggravating) feature of this crime is its commission by a prior conspiracy by a group of persons. Responsibility for this under Part 2. Art. 212 of the Criminal Code of Ukraine is higher than the commission of a crime by one person.

In this case, a group of persons can be recognized as, say, the director and Chief Accountant together. Thus, it should be beneficial for the director of the enterprise that the chief accountant cannot be held criminally liable along with the director. But how can this be accomplished?

In accordance with Article 212 of the Criminal Code of Ukraine, officials of the enterprise may be held liable under this article, i.e. such persons who are on the staff of the enterprise and have certain official powers to organize accounting at the enterprise.

In accordance with paragraph 7 of the Resolution of the Plenum of the Supreme Court of Ukraine dated October 8, 2004, No., “On some issues of application of legislation on liability for evasion of taxes, fees and mandatory payments”,

“Subjects of evil, which qualifies as “fraudulence in the payment of taxes, fees, and other obligatory payments,” for short, may be:

1) service persons of the enterprise, establish, organize, regardless of the form of government, their phyla, divisions, and other affiliated subdivisions, which do not interfere with the status of a legal entity, in any position 'accounting language, submission of tax returns, accounting records, balance sheets, breakdowns and other documents related to the calculations and payment of obligatory payments to budgets and sovereign trust funds (kerniki; individuals who pay their obligatory obligations; other service individuals, such as The law gives the right to sign financial documents);

2) individuals who are engaged in business activities without creating a legal entity;

3) any individuals who are required to pay taxes, fees, and other obligatory payments that are included in the taxation system and introduced in the manner prescribed by law, including tax agents – individuals and services і individuals agents-legal persons in case of non-payment of taxes from the income of individuals.

Thus, only officials of the enterprise can be the subjects of a crime, in job responsibilities which include responsibilities for maintaining accounting records, filing tax returns, reports, balance sheets, calculations, etc.

Based on this, the chief accountant, if he performs the specified functions at the enterprise, and such functions are recorded in his job description or order on the accounting policy at the enterprise, will be the subject of this crime.

Some experts, as a way out of this situation, see the signing of a job description in which the functions of the chief accountant as an official will not be recorded. That is, there will be no functions such as signing tax returns, reports, and payment orders. Then such a person will not be the subject of a crime. Such a formulation of the question is quite possible. However, as practice shows, tax police investigators still consider the chief accountant as the person responsible for organizing accounting. And it is up to the court to prove the opposite.

It seems that a much more effective way to relieve the chief accountant from criminal liability would be to remove him from the staff of the enterprise.

As already mentioned, an enterprise has the right to choose its own methods of organizing accounting at the enterprise. Let's say a taxpayer enterprise decides to turn its accounting department into an independent audit company. In this case, the chief accountant of the enterprise will be its director, and the accountants will be its employees. Such an audit company will not have any formal relationship with the taxpayer company, although it may even be located in the same building.

In this case, it will not be possible to hold accountable either the director or the employees of the audit company, since they will not be officials of the taxpayer enterprise, which is what we needed to achieve for our purposes. At the same time, the taxpayer achieves several other related goals. For example, it is possible to write off as expenses the costs of the audit company’s services (which is much more profitable than paying salaries along with all taxes and social charges). The director of a taxpayer enterprise also has the opportunity to influence the efficiency of such an audit company. For example, if in an agreement on accounting services it is written about the liability of such a company for improper fulfillment of its contractual obligations. Thus, the chief accountant bears financial liability only within the limits of his salary, while the enterprise bears civil liability in full or in the amounts established by the contract.

It seems that such an accounting scheme is beneficial and useful for both the chief accountant and the head of the taxpayer enterprise, so the latter should pay attention to the opportunities that it provides.

Igor Sicheslavsky,
Lawyer, director of LLC "

250. For storage inventories organizations create:

a) central (base) warehouses, which are under the direct supervision of the head of the organization or supply and sales service (department). Central warehouses, as a rule, should be specialized, especially in cases where the organization has materials that require different storage modes. For storage finished products As a rule, separate warehouses are created;

b) warehouses (storerooms) of workshops, branches and other divisions of the organization.

251. The creation of unnecessary intermediate warehouses and storerooms, as well as the transfer of material stocks from one warehouse to another, should not be allowed.

252. Each warehouse is assigned a permanent number by order of the organization, which is indicated on all documents related to the operations of this warehouse.

253. Warehouses (storerooms) must be provided with working scales, other necessary measuring instruments, measuring containers and fire-fighting equipment. Measuring instruments must be periodically checked (re-examined) and branded.

Specially adapted sites are equipped for open storage materials.

254. In warehouses (storerooms), material supplies are placed in sections, and within them - in groups, type and grade - sizes on racks, shelves, cells, in boxes, containers, bags and other containers and in stacks.

The placement of inventories should ensure their proper storage, quick retrieval, release and checking of availability.

As a rule, a label is attached to the place where material reserves are stored, and inscriptions are made on the cells (boxes) (for example, on glued pieces of paper or tags) indicating the name of the material, its distinctive features (brand, article number, size, grade, etc. .), item number, unit of measurement and price.

255. In warehouses (storerooms), appropriate storage conditions for material reserves (temperature, humidity and others) must be observed in order to prevent their damage and loss of necessary physical, chemical and other properties.

256. Reception, storage, release and accounting of inventories for each warehouse are assigned to the relevant officials (warehouse manager, storekeeper, etc.), who are responsible for the correct receipt, release, accounting and safety of the inventories entrusted to them, as well as for the correct and timely processing of reception and release operations. Agreements on full financial liability are concluded with these officials in accordance with the legislation of the Russian Federation.

257. If the staff of an organization or unit does not have the position of a warehouse manager (warehousekeeper), then his duties may be assigned to another employee of the organization with the obligatory conclusion of an agreement with him on full financial responsibility.

258. The hiring and dismissal of warehouse managers, storekeepers and other financially responsible persons is carried out in agreement with the chief accountant of the organization.

The warehouse manager, storekeeper and other financially responsible persons may be relieved of their positions only after a complete inventory of the inventories held by them and their transfer to another financially responsible person according to the act. The acceptance and transfer certificate is endorsed by the chief accountant (or his authorized person) and approved by the head of the organization (or his authorized person), and for warehouses (storerooms and other storage places) of divisions - by the head of the corresponding workshop (division).

259. Orders (instructions) of the chief accountant of the organization regarding the accounting of material reserves, registration and presentation of accounting documents and reporting (information) are mandatory for warehouse managers, storekeepers, freight forwarders and other financially responsible persons and officials, as well as its employees.

260. Accounting for material inventories (i.e. materials, containers, goods, fixed assets, finished products, etc.) stored in warehouses (storerooms) of the organization and divisions is carried out on warehouse accounting cards for each name, grade, article , brand, size and other distinctive features material assets(varietal accounting). When automating accounting work, the above information is generated on magnetic (electronic) media of computer equipment.

261. In warehouses, quantitative grading records of material inventories are maintained in established units of measurement, indicating price and quantity, except for the cases specified in paragraph of these Guidelines.

262. Accounting for measuring instruments and devices, measuring containers, as well as fixed assets located in warehouses (storerooms) in operation (i.e. used for their intended purpose, and not for storage), is carried out in the same manner as accounting corresponding values ​​in other parts of the organization.

263. Warehouse registration cards are opened for the calendar year by the supply service (supply and distribution) organization. In this case, the details provided in the cards are filled in: warehouse number, full name of material assets, grade, article, brand, size, item number, unit of measurement, accounting price, year and other details.

A separate card is opened for each item number of the material.

Warehouse accounting cards are registered by the organization's accounting service in a special register (book), and in case of mechanized processing - on the appropriate computer media. When registering, the card number and visa of the accounting service employee or specialist performing the accounting function in the organization are stamped on the card.

Cards are issued to the warehouse manager (storekeeper) against signature in the register.

In the received warehouse accounting cards, the warehouse manager (storekeeper) fills in the details characterizing the storage locations of material assets (rack, shelf, cell, etc.).

264. The accounting prices of material inventories stored in warehouses (storerooms) of the organization and divisions are marked on the organization’s warehouse records cards.

In cases of changes in accounting prices, additional entries are made on the cards about this, i.e. the new price is indicated and from what time it is valid.

If the organization uses supplier prices or the actual cost of materials as the accounting price:

a) a new warehouse accounting card opens every time the price changes;

b) accounting is kept on the same card, regardless of price changes. In this case, in the cards on the line "Price" the "Supplier Price" or " Actual cost". New price recorded for each transaction.

If the accounting service keeps records of materials using the balance method, the cards are filled out in the form of a turnover sheet, indicating the price, quantity and amount for each transaction of income and expense, the balances are displayed accordingly by quantity and amount. Records of amounts on cards are usually made by an accounting employee. By decision of the head of the organization, on the recommendation of the chief accountant, this work can be assigned to the person keeping records on warehouse cards.

265. Accounting for the movement of material stocks (receipt, expense, balance) in a warehouse (storeroom) is carried out directly by the financially responsible person (warehouse manager, storekeeper, etc.). In some cases, it is allowed to entrust the maintenance of warehouse accounting cards to operators with the permission of the chief accountant and with the consent of the financially responsible person.

After the card is completely filled out, the second sheet of the same card and subsequent sheets are opened for subsequent records of the movement of inventories. The sheets of the card are numbered and bound (fastened).

The second and subsequent sheets of the card are endorsed by an accounting employee during the next check.

When automating (mechanizing) accounting for the movement of material inventories, the forms of accounting documentation specified in this paragraph and accumulative registers of operational accounting can be presented on magnetic (electronic) media of computer equipment.

266. Based on the primary documents drawn up in the established order and executed (receipt orders, requirements, invoices, waybills, other incoming and outgoing documents), the warehouse manager (storekeeper) makes entries in warehouse accounting cards indicating the date of the transaction, name and document number and brief content of the transaction (from whom it was received, to whom it was issued, for what purpose).

In cards, each operation reflected in a particular primary document is recorded separately. When several identical (homogeneous) operations (on several documents) are performed on one day, one entry can be made reflecting the total quantity for these documents. In this case, the contents of such a record list the numbers of all such documents or compile a register of them.

Entries in warehouse accounting cards are made on the day of transactions and balances are displayed daily (if there are transactions).

Posting of data on the issue of materials from limit-receipt cards to warehouse accounting cards can be done as the cards are closed, but no later than the last day of the month.

At the end of the month, the cards display the totals of turnover by income and expenses and the balance.

267. Employees of the accounting service of the organization, keeping records of material inventories, are obliged to systematically, within the time limits established by the organization, but at least once a month, directly in warehouses (in storerooms) in the presence of the warehouse manager (storekeeper) check the timeliness and correctness of execution of primary documents on warehouse operations, records (postings) of operations in warehouse accounting cards, as well as the completeness and timeliness of delivery of executed documents to the accounting service of the organization.

When maintaining the balance method of accounting for materials in the accounting service, the accounting service employee checks all entries in the warehouse accounting cards with the primary documents and confirms with his signature the correctness of the balances in the cards. Reconciliation of cards with documents and confirmation of transactions with the signature of the inspector can also be carried out in cases where the accounting service records materials using turnover sheets.

When maintaining accounting cards in the accounting service of an organization (the first version of the reverse method), the cards of the accounting service are compared with warehouse cards.

268. Financially responsible persons are obliged, at the request of an auditing employee of the accounting service, to present material assets to check the availability.

269. Periodically, within the time limits established by the organization’s document flow schedule, warehouse managers (storekeepers) are required to hand over, and employees of the accounting service or other division of the organization (for example, a computer center) are required to accept from them all primary accounting documents, passed (executed) through warehouses (storerooms) for the corresponding period.

Acceptance and delivery of primary accounting documents is formalized, as a rule, by drawing up a register on which an employee of the accounting service or other division of the organization signs for receipt of the documents.

The warehouse delivers limit-fence cards after the limit has been used. At the beginning of the month, all cards for the previous month must be dealt, regardless of limit usage. If a limit-withdrawal card was issued for a quarter, it is handed over at the beginning of the next quarter, and at the beginning of the second and third months of the current quarter, monthly coupons from quarterly cards are handed over, if coupons were issued.

Before the delivery of limit cards, their data is verified with the shop copies of the cards (when maintaining cards in two copies). The reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible employee of the organizational unit that received the materials.

270. The accounting service employees who carried out the inspections report to the chief accountant of the organization about the results of inspections carried out in warehouses (storerooms) and the identified shortcomings and violations, as well as the measures taken.

If, during a random inspection of a warehouse (storeroom), shortages, damage, or surpluses were identified, they are documented in an act on the basis of which the surplus is credited, and the shortages and losses from damage are written off while simultaneously taking into account their value in the account “Shortages and losses from damage to valuables.”

Based on the results of inspections, the chief accountant of the organization is obliged to inform the head of the organization about the identified shortcomings and violations.

271. When registering the release of materials with the signatures of the recipients directly on the warehouse accounting cards, without drawing up expenditure documents (clause 99 of these Guidelines), the warehouse accounting cards at the end of each month are transferred to the accounting service or other division of the organization according to the register and after processing (drawing up the relevant accounting records) registers) are returned to the warehouse.

When using computer technology, cards are transferred to the computer center and, after data entry, are returned to the warehouse.

272. If warehouses (storerooms) of individual divisions of an organization (branches, production facilities, workshops, subsidiary plots, etc.) are located at a remote distance from the accounting service of the organization, reception of primary accounting documents and verification can be carried out directly in the accounting service of the organization or another unit organizations (for example, a computer center). In this case, the primary accounting documents are submitted (transferred, forwarded) to the relevant divisions of the organization within the established time limits with a register of documents submitted, which indicates the numbers and names of the documents submitted.

In addition, the warehouse manager (storekeeper) submits to the specified division of the organization within the same time frame a statement of material balances at the end of the reporting month or quarter. The form of the statement of balances of materials, the procedure for its preparation and the frequency of submission are established by the decision of the head of the organization upon the recommendation of the chief accountant.

An employee of the accounting service must carry out checks in remotely located warehouses (storerooms) (clause 267 of these Guidelines) within the time limits established by the chief accountant, or in the manner set out in clause 277 of these Guidelines.

273. At the end of the calendar year, the balances as of January 1 of the following year are displayed on the warehouse accounting cards, which are transferred to the newly opened cards for the next year, and the cards of the expired year are closed (marks are made on them: “the balance has been transferred to the card for the year 200_ N ... "), are bound (filed) and submitted to the organization's archives.

At the direction of the head of the supply service (supply and sales) and the permission of the chief accountant, warehouse accounting cards can be maintained (continued) in the next calendar year. If necessary, new cards can be closed and opened in the middle of the year.

274. In warehouses (in storerooms), instead of warehouse registration cards, it is allowed to keep records in warehouse accounting books.

In the warehouse accounting books, a personal account is opened for each item number. Personal accounts are numbered in the same order as cards. For each personal account, a page (sheet) or the required number of sheets is allocated. In each personal account, the details specified in the warehouse accounting cards are provided and filled in.

At the beginning or at the end of the book there is a table of contents of personal accounts indicating the numbers of personal accounts, names of material assets with their distinctive features and the number of sheets in the book.

Warehouse books must be numbered and laced. The number of sheets in the book is certified by the signature of the chief accountant or a person authorized by him and a seal (if there is a seal).

(see text in the previous edition)

In progress economic activity The company's management may make dangerous decisions and carry out transactions with the risk of negative tax and other consequences. Moreover, the chief accountant will also have to be responsible for such actions. Using examples of the current judicial practice Let's consider: how and for what crimes an accountant bears criminal liability.

Types of liability

For negligent attitude to work, violations of financial and labor discipline, and other offenses, disciplinary measures may be applied to an accounting employee, such as a reprimand, reprimand, etc. (Article 192 of the Labor Code of the Russian Federation).

However, there are more serious types of responsibility for an accountant:

• material;
• administrative;
• criminal (for insurance premiums - since 2017);
• subsidiary (for bankruptcy - since 2017).

Continuous changes in legislation in recent years have led to a significant expansion and tightening of administrative and criminal liability. To help the accountant understand the current situation, it is necessary to take a more detailed look at the current “rules of the game.”

Systematize or update your knowledge, gain practical skills and find answers to your questions on at the School of Accountancy. The courses are developed taking into account the professional standard “Accountant”.

Tightening government control

A new reason for criminal prosecution appeared with the entry into force of amendments to the Criminal Code of the Russian Federation on August 10, 2017, introduced by Federal Law No. 250-FZ of July 29, 2017. The essence of the changes is that insurance premiums equated to taxes, which means they introduced criminal liability for them (for evasion of payment and other acts), which did not exist before.

Another reason for bringing a person holding the position of chief accountant, financial director - now to subsidiary liability - was the federal law of July 29, 2017 No. 266-FZ, which amended the federal law “On Insolvency (Bankruptcy)” of October 26, 2002 No. 127-FZ.

In the current economic situation, some organizations cannot cope with their debt load and begin bankruptcy proceedings. Until July 30, 2017, the responsibility of an accountant in bankruptcy was not provided for. However, new amendments have led to the fact that it now refers to persons controlling the debtor who bear subsidiary liability for the impossibility full repayment claims of creditors (new Chapter III.2 of the mentioned Law No. 127-FZ).

Didn't avoid amendments tax code RF. Tightening tax control over taxpayers, payers of fees, insurance premiums, as well as over tax agents led to a change in the wording of clause 5 of Art. 82. and the emergence of Article 54.1., which introduced new requirements for the taxpayer when selecting counterparties. These innovations came into force on August 19, 2017 on the basis of Federal Law No. 163-FZ dated July 18, 2017.

Administrative responsibility has also been strengthened (especially for government agencies) - in accordance with Federal Law No. 118-FZ dated 06/07/2017.

Property crimes

One of the most common reasons for an accountant to get involved in property, tax and other crimes is his execution of illegal orders from his manager.

In paragraph 8. Art. 7. Federal Law dated December 6, 2011 No. 402-FZ “On Accounting” provides for a protective mechanism that allows an accountant to reflect (not reflect) an operation that, in his opinion, is illegal on the basis of a written order from the manager, who in this case must single-handedly bear full responsibility.

However, the Criminal Code of the Russian Federation may qualify such actions as an intentional crime (Part 2, Article 42 of the Criminal Code of the Russian Federation), since the person who committed it in pursuance of a obviously illegal order or instruction bears criminal liability on a general basis. Only failure to comply with a knowingly illegal order or instruction excludes criminal liability.

Another, no less common reason for an accountant to appear in the dock is the actions of a manager when, during a criminal case, he tries to shift his blame, citing financial and legal illiteracy.

Example #1:
As an example, we can consider the unfinished criminal case of an accountant of an LLC from Kazan on charges under Part 3 of Art. 160. Criminal Code of the Russian Federation (embezzlement) and part 4. Art. 159. Criminal Code of the Russian Federation (fraud) in relation to the property of an LLC in the amount of almost 1.9 million rubles.
The defendant did not admit guilt, convincing the court that she did not forge documents, seals and signatures, and did not steal company funds. According to her lawyer, the examination proved that in the company contracts, the accused wrote only the words “CEO” in her own hand, but she did not sign for him. In addition, the LLC charter places responsibility for maintaining accounting records on the head of the organization.
Having analyzed the case materials, on October 31, 2017, the Vakhitovsky District Court of Kazan found: the prosecution’s arguments are based on assumptions, and no indisputable evidence of guilt has been presented. And he handed down a verdict of not guilty. However, on December 22, 2017, the panel of judges of the Supreme Court of the Republic of Tatarstan overturned the acquittal and decided to reconsider the case.

Of course, not all accounting workers are “white and fluffy”; there are also real criminals.

Example #2:
On December 22, 2017, the Kovrov City Court issued a verdict in a criminal case against the accountant of a social rehabilitation center for minors in Part 4 of Art. 159. Criminal Code of the Russian Federation - fraud committed on an especially large scale using one’s official position.
During 2014 - 2017, the defendant filled out fictitious applications to receive Money, transferred to the cards of the accountants of the specified institution, as well as in their own name, containing false information. Then, through electronic document management, she sent them for execution to the Department of the Federal Inspectorate for the Vladimir Region, whose employees, accepting this information as reliable, made transfers from the personal account of the social rehabilitation center to those indicated in the applications bank cards, after which the defendant withdrew the funds received through an ATM.
As a result of such actions, the social rehabilitation center for minors suffered material damage totaling 1,985,100 rubles. Despite the fact that the defendant agreed with the charges brought against her, the court imposed a sentence of imprisonment for a term of 2 years to be served in a general regime correctional colony.

Tax crimes

The subjects of a crime related to evasion of taxes, fees, and insurance premiums (Article 199 of the Criminal Code of the Russian Federation) may include the head of the payer organization, the chief accountant (an accountant in the absence of a chief accountant position on the staff), as well as other authorized persons, including those who actually performed the duties of a manager or accountant (clause 7 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated December 28, 2006 No. 64).

However, cases in which managers require their accountants to commit illegal actions—for example, to reflect false information in accounting and tax records, reduce the tax base, or hide income—continue to occur.

Example #3:
During the consideration of the criminal case by the Nadym City Court of the Yamal-Nenets Autonomous Okrug, it was established that the OJSC transferred as a contribution to authorized capital its property worth 260 million rubles, for which it had previously received tax deduction according to VAT. In violation of the requirements of the Tax Code of the Russian Federation, the OJSC did not restore the VAT accepted for deduction in proportion to the residual value of the transferred property in the amount of 36 million rubles, which resulted in its non-payment to the budget.
The head of the OJSC did not admit his guilt, citing the fact that he completely trusted the chief accountant, since he did not have the necessary knowledge of tax legislation. The chief accountant refuted the defendant, proving that she had repeatedly informed him of the need to recover and pay VAT, which was confirmed by other witnesses.
By a court verdict, the head of the JSC was convicted under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation (tax evasion on an especially large scale).

However, it is not always possible for an accountant to get away with what is called a “slight fright.” Sometimes the desire to embellish the real financial position organizations, replenish working capital and thus keep their job, they can end up in prison.

Example #4:
As a result of the consideration of the criminal case in the Oktyabrsky District Court of St. Petersburg, it was revealed that the chief accountant of the LLC misled the head of the organization about the state of settlements with the budget, underestimating the amount of personal income tax on wages. This resulted in the organization’s failure to fulfill its duties as a tax agent for personal income tax in the amount of 2.9 million rubles.
By the verdict of Oktyabrsky district court St. Petersburg, the chief accountant of the LLC was convicted under Part 1 of Art. 199.1. Criminal Code of the Russian Federation (failure to fulfill the duties of a tax agent on a large scale in personal interests).

The above wording of clause 7. Resolution of the Plenum of the Supreme Court of the Russian Federation on authorized persons who actually performed the duties of a manager may also apply to accountants who have received the appropriate authority to manage funds and other property of an economic entity.

Example #5:
When considering a criminal case in the Georgievsky City Court of the Stavropol Territory, it was established that the general director and chief accountant of the OJSC concealed funds from collecting arrears on taxes in the amount of 7.6 million rubles, transferring them to counterparties using newly opened current accounts.
The argument that the chief accountant is not the subject of concealment of property was not accepted by the court, which found that she exercised managerial functions in disposing of funds, including signing and sending the above payment orders to the bank.
By the verdict of the Georgievsky City Court of the Stavropol Territory, the general director and chief accountant of the OJSC were convicted under Art. 199.2 of the Criminal Code of the Russian Federation (concealment of an organization’s funds from collection).

How to avoid becoming an accomplice to a crime

Practice shows that the risk of being brought to criminal liability for an accountant is much higher than for his manager, who in such cases begins to refer to the fact that he is engaged in general management and does not understand accounting and tax accounting.

Therefore, an accountant must strictly adhere to the law and not succumb to provocations from the organization’s management.

If the question of initiating a criminal case does arise, it is necessary to correctly assess the circumstances under which charges are brought. In particular, violations may be identified in the payment of a certain tax, but at the same time there is an overpayment for previous periods. This means that there was no intent to evade payment and the damage budget system not applied. Thus, a basis arises for refusing to initiate a criminal case.

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The staffing table of the vast majority of enterprises includes the position of chief accountant. He is a specialist responsible for the financial component of the company’s activities, and his high competence is the key to the successful operation of the enterprise. Mistakes by the chief accountant can lead to serious complications not only in the financial sector, but in related areas of labor and civil law. The chief accountant is responsible both for the state of accounting at the enterprise and for submitting reports to the tax authorities.

Organization of accounting at the enterprise

Many are convinced that the chief accountant bears the main responsibility for the organization. This is a misconception. According to clause 6 of Order No. 34n of the Ministry of Finance of the Russian Federation dated July 29, 1998, the head of an economic entity is responsible for organizing accounting.

At the same time, the content of the concept of “organization accounting» legal and technical aspects are highlighted.

Check out accounting for beginners in this article:

The legal aspect refers to the legal side of the accounting organization. It includes:

• approval of the accounting regulations;
• drawing up staffing schedules;
• selection of personnel for accounting activities;
• issuing employment orders.

The technical side of accounting organization means:

• purchase and maintenance of computer and other office equipment;
• purchasing software and updating it;
• provision of premises, work places, office supplies and other necessary materials.

It is the head of the enterprise who is responsible for maintaining accounting records (No. 402-FZ, Article 7, Clause 1).

The head of the company carries out accounting by transferring its management to other persons and organizations or independently.

Who can be hired to keep records?

The specialists whom the manager entrusts with accounting are the chief accountant or another competent employee of the company. The director may enter into an agreement for accounting with an organization or individual specializing in this matter.

The manager has the right to independently conduct accounting in two cases:

• the enterprise legally operates according to a simplified accounting scheme;
• the company is considered a small or medium-sized business.

Responsibility for organizing accounting can be assigned to both the head of the company and an employee specially invited for these purposes.

What responsibilities are assigned to the chief accountant?

Starting from 2017, in accordance with Article 7 of Law 402-FZ “On accounting", some changes have been made to the responsibilities of the chief accountant. Before the amendments, the responsibilities of the chief accountant were as follows:

• decor accounting policies firms;
• accounting;
• submitting a report to special supervisory authorities;
• control over the movement of products and all other business operations.

Now the law stipulates only compilation by the chief accountant accounting statements. And he is also legally required to control the maintenance of financial records. Current compilation accounting documents may be carried out by other financial workers.

Performing duties for maintaining accounting and tax records

At the request of management, a financial employee can be hired to handle accounting. According to the employment contract, he must:

• draw up and maintain accounting records for the company, using the correct samples of primary documents;
• organize an inventory of assets and liabilities and monitor its implementation;
• submit the prepared package of documentation to the control authority at a strictly defined time, which is established by the legislation of the country;
• timely accrual of tax payments, including advance payments, to a government agency.
• calculate both mandatory and advance contributions within the specified time frame;
• fully prepare a package of documents regarding funds of extra-budgetary importance, timely submit them to the control body.

The chief accountant of a company hiring a financial employee is obliged to monitor compliance with the provisions of the employment contract between him and the company's management. If the relevant clauses are not included in the contract, then the financial worker has every right to simply not want to fulfill them. Then all responsibility for mistakes made (including criminal ones) will be placed on the shoulders of the chief accountant.

Rights and powers of the chief accountant

The chief accountant has the following powers:

All about the procedure for maintaining accounting records for individual entrepreneurs various systems taxation:

• highlight the scope of responsibilities of accounting employees and other employees subordinate to him and demand the fulfillment of these responsibilities;
• demand the immediate provision of necessary information and working documents;
• petition management for deprivation of bonuses for failure to comply with its requirements and instructions;
• hold persons accountable for untimely or poor-quality execution of documents;
• draw up a staffing table for company employees responsible for drawing up primary documents with the right to sign;
• coordinate the hiring of accountants, warehouse workers, cashiers and other financially responsible employees;
• coordinate contracts with other organizations for the movement of inventory items;
• participate in drawing up orders on the amount of official salaries, the amount of allowances and bonuses;
• fine accounting workers for incorrect registration of accounting transactions;
• endorse administrative documents establishing the amounts of salaries, allowances and bonuses;
• demand security effective use fixed assets and other material resources, as well as updating standards material costs and labor costs;
• demand optimization of the organization of warehouse operations, reception of property, justification for the release of raw materials.

What responsibility does the chief accountant have in 2019?

The chief accountant can be held accountable both by the management of the company and by government agencies.

Expert opinion

Maria Bogdanova

Legislation determines the possibility the following types responsibilities in relation to the chief accountant:

• disciplinary;
• material;
• administrative;
• criminal;
• subsidiary.

Punishment by the head of an economic entity

The employing company has the right to apply disciplinary or material sanctions. Disciplinary punishments are imposed in the form of a reprimand, an oral or written reprimand, or dismissal.

If material damage occurs, the responsible specialist may be required to compensate for losses.

Expert opinion

Maria Bogdanova

More than 6 years of experience. Specialization: contract law, labor law, social security law, law intellectual property, civil procedure, protection of the rights of minors, legal psychology

Funds for damage caused will be recovered from the accountant based on the terms of the employment contract. If a clause was not included in it, according to which the chief accountant must be responsible for damage caused to the property of the enterprise in full, then the amount of recovery will be equal to the amount of one salary.

If such a condition is present in the contract, then the accountant will be liable for material damage even with his own property. Of course, provided that the direct guilt of the chief accountant is proven. In order to receive compensation, there is no need to prove the presence of direct intent.

Administrative measures for improper performance of duties

Prosecution at the enterprise level most often occurs within the framework of the Labor Code under three articles:

• Art. 192 of the Labor Code of the Russian Federation (punishments - reprimand, reprimand, dismissal);
• clause 9 art. 81 of the Labor Code of the Russian Federation (possible sanction - dismissal);
• Art. 243 of the Labor Code of the Russian Federation (enforcement measures - collection of compensation by the company for material damage).

Article 192 of the Labor Code of the Russian Federation is used when the chief accountant is charged with direct failure to fulfill his duties written in his employment contract.

Article 81 of the Labor Code of the Russian Federation is applied in case of material losses to the company and when the company’s property was used for other purposes.

Article 243, like Article 81 of the Labor Code of the Russian Federation, is applied for violations that led the company to material losses. But here we are talking about a larger scale of damage or the malicious nature of the violation, when the damage was caused intentionally or under the influence of alcohol and drugs.

According to Art. 243 of the Labor Code of the Russian Federation, the chief accountant is charged with disclosing a commercial secret. And finally, this article applies when damages are caused during non-working hours.

Bringing to responsibility by state bodies of the Russian Federation

Prosecution by government agencies occurs both in the form of administrative penalties under the Code of Administrative Offenses, and in the form of charges of criminal offenses in accordance with the relevant articles of the Russian Criminal Code.

Fines and penalties

Administrative liability arises due to gross violations in the implementation of accounting. For such violations, Article 15.11 of the Code of Administrative Offenses of the Russian Federation provides for payment of a fine in the amount of 5 to 10 thousand rubles or disqualification for a period of 12 months to 2 years if the same offense is repeated.

Expert opinion

Maria Bogdanova

More than 6 years of experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

Failure to submit a declaration is considered a more serious offense. It is worth noting that even after the law was tightened in 2017, chief accountants are rarely brought to criminal liability, being more limited to administrative liability. Thus, in 2019, late filing of a declaration will be punishable by a fine of 300 to 500 rubles.

Punishment for criminal offenses

Charges of criminal violations may be brought if, as a result of the actions of the chief accountant, the company is suspected of seeking to avoid paying taxes. Then Article 199 of the Criminal Code of the Russian Federation is applied, providing for fines, arrest or imprisonment. Responsibility under this criminal article occurs in the case of financial manipulation on a large scale by agreement with management (paragraphs 7 and 8 of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 64 of December 28, 2006).

Can a new chief accountant be fined after the old one is fired?

The newly appointed chief accountant is not responsible for violations that occurred while the previous chief accountant was in office. Criminal liability is charged exclusively to persons who themselves have committed offenses. It is personal. No one should be punished for wrongdoings committed by another person.

This provision on personal responsibility equally applies to administrative offenses (Article 2.4, paragraph 1 of Article 2.1, paragraph 1 of Article 1.5, Article 2.2 of the Code of Administrative Offenses of the Russian Federation).

After being released from office, the chief accountant continues to be responsible for the actions that he performed during his work. It does not matter that on the date of discovery of an offense or opening of a criminal case, the chief accountant is no longer working.

Expert opinion

Maria Bogdanova

More than 6 years of experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

For a one-time delay in wages, the chief accountant may be subject to an administrative fine in the amount of 1 to 5 thousand rubles. If administrative sanctions have already been imposed on the chief accountant for such an offense, then if repeated, he faces disqualification for up to 3 years (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

If wage is partially delayed for 3 months, this may entail a fine of up to 120 thousand rubles. or imprisonment for up to a year (Article 145.1 of the Criminal Code of the Russian Federation). If the salary is not paid in full for 3 months, this will lead to a fine of 100 to 300 thousand rubles. or imprisonment for up to 4 years. This is all provided that the investigation establishes that the chief accountant had his own personal or selfish interest in the delay in payments.

If non-payment for 3 months has led to serious consequences, then the punishment will become more severe. The fine in this case will be from 300 to 500 thousand rubles, and imprisonment is possible for up to 5 years.Subsidiary may occur during the liquidation of an insolvent company, in other words, during bankruptcy. The accountant, along with the shareholders and the directorate, is liable with personal property and money for the company’s obligations to creditors.

The period during which they are held accountable under the law

IN Supreme Court in 2006, the topic of the degree of responsibility of the director of the company was specifically considered after he left his leadership position. According to the court decision, regardless of the end of his leadership activities, the director continues to be responsible for crimes committed during his work.

The same provisions are transferred entirely to the chief accountant. However, for committed offenses, a statute of limitations is determined, after which the person is released from punishment.

Thus, the statute of limitations for an administrative offense should not exceed two months from the date of its commission. Exceptions are violations in the field of currency circulation, the statute of limitations for which is calculated at one year (Clause 1, Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

When determining the beginning of the limitation period for an offense punishable administratively, the case of refusal to conduct a criminal case is especially taken into account. If an offense that was previously dealt with as criminal is reclassified as administrative, then the statute of limitations begins from the day the court made a decision to terminate the criminal case (Clause 4 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

The statute of limitations for crimes is prescribed in Article 78 of the Criminal Code of the Russian Federation. They are 2 years for minor offenses, 6 years for moderate crimes, 10 years for serious crimes and 15 years for particularly serious crimes.

It all depends on the content of the article presented to the offender.

For example, presenting with the intent to avoid paying taxes in the form of failure to file tax return or entering into it deliberately false data on a large scale is equivalent to crimes of medium gravity. The possibility of receiving punishment for such a crime expires two years from the date of presentation of the charge.

But a similar offense, committed by agreement with management, and even on a particularly large scale, has a statute of limitations of ten years.

Actions to reduce the risk of liability

The profession of a chief accountant is fraught with dangers of receiving charges that entail administrative and criminal liability. Taking certain preventive steps will eliminate or reduce this liability.

How to choose the right accountant to keep records of individual entrepreneurs:

How to avoid sanctions for imaginary transactions and tax evasion

The reason for the implementation of unintentional violations leading to unwanted sanctions is often the desire to tax optimization. This reduction in taxes is the primary task facing commercial organization. However, its solution requires a careful analysis of activity options, for example, the best way write-off and accounting of material and technical assets. The rather loosely defined line between the desire to reduce taxes and tax evasion cannot be crossed.

In any case, you should not blindly implement tax optimization solutions proposed by the company’s management. One way to reduce the risk of being found guilty is to relieve yourself of responsibility for fulfilling orders of the head. For this purpose, it is desirable that all orders of this nature be given only in writing. This also applies to memos and other documents signed by the manager. Stamps with an inscription like “for execution” without a signature are not suitable as a supporting document.

How to register your disagreement with the director’s decision

When there are no written orders from the authorities, and it is difficult to insist on their execution, he has the opportunity to protect himself by drawing up a memo to the manager’s address. It states:

• the reason for writing the note;
• problems that may arise;
• your negative attitude towards solving the problem in the proposed version;
• your option (if any).

In order for such a note to have any legal force, it must be officially handed over to the secretary with the incoming number recorded. Subsequently, a correctly drafted note, if not completely freeing you from liability, will certainly serve as a mitigating circumstance.

Cases from judicial practice

To understand how liability arises and how to avoid it, it will be useful to examine some typical cases from judicial practice.

Responsibility for payment under an unreliable contract

An unjustified decision that leads to financial losses may become a reason for dismissal under Article 81, paragraph 9, part 1 of the Russian Labor Code, but this does not always happen.

LLC "M" issued an invoice to the municipal enterprise to pay for the equipment. According to the director's resolution, the chief accountant transferred the amount specified in the document. Neither he nor the head of the enterprise saw or requested the purchase and sale agreement, nor did they check information about the existence of LLC M. After payment, the equipment did not arrive at the enterprise. The damage from the sham transaction amounted to 300 thousand rubles.

The employer considered the actions of the chief accountant to fall under clause 9 of Part 1 of Art. 81 of the Labor Code of the Russian Federation, since in accordance with the legislation on accounting and his job description, he is obliged to check all documents related to the transaction and request them, if necessary, from the counterparty. The chief accountant did not do this, nor did he take advantage of the opportunity not to carry out the risky order of the manager.

But the court declared the dismissal illegal: the unfounded decision, which caused damage to the enterprise, was made directly by the director, and not the chief accountant. The employee only followed the instructions of his manager, as evidenced by the resolutions on the invoice.

The chief accountant's decision was found to be unfounded, but he was later acquitted. Based on judicial practice, judicial authorities are recommended, when deciding on the validity of the chief accountant’s decision, to refer to the principles of conscientious performance of his job duties.

Unreasonable payment of wages

The case discussed below also falls under Article 81 of the Labor Code (clause 1, part 1). The basis for the application of this article is to establish the fact of material damage incurred precisely as a result of erroneous actions of the chief accountant (Article 238 of the Labor Code of the Russian Federation).

Chief accountant N. recalculated M.’s salary, as she considered that the company had a debt to this employee. The court recognized the dismissal under clause 9, part 1 of Art. 81 of the Labor Code of the Russian Federation is justified.

According to the charter of the enterprise, the management of its current activities is carried out by the general director. Job description The chief accountant establishes that in case of disagreements between him and the head of the organization on issues of business transactions, documents on them are accepted for execution only with a written order of the latter.

Orders general director with instructions to pay M's salary were not provided at the trial. Thus, the chief accountant, without the prior permission of the responsible person, made a payment, the need for which is not documented.

The chief accountant's decision led to financial damage for the company, and the court considered the dismissal to be justified.

Signature is the basis for bringing to liability for financial fraud

According to Article 232 of the Labor Code of the Russian Federation, an employee who causes damage to the employer is obliged to fully compensate for it. And this employee does not necessarily have to have the status of a materially responsible person. So, from Art. 243 of the Labor Code (clause 3, part 1) it follows that in the event of intentional damage, it is compensated even to employees with whom the company did not formalize financial liability.

The Moscow City Court, in its Ruling dated March 26, 2012 in case No. 33–6435, found the chief accountant guilty of violating the procedure cash transactions and recovered from him the full amount of material damage caused. The chief accountant received funds from cash receipts to transfer them to the bank for crediting to the organization's account. However, he did not hand over the funds to the bank or only partially handed over them. As a result of these actions, the chief accountant deliberately withheld funds belonging to the organization, resulting in damage.

The chief accountant did not dispute the authenticity of his signatures on cash receipts and confirmed the receipt of cash from the cash register. The funds were then handed over to the CEO, he said.

The court came to the conclusion that the chief accountant, understanding the significance of his actions, transferred the funds received at the plaintiff’s cash desk for transfer to the bank to credit institution partially, leaving some of them at their disposal. This confirms the intentional nature of the actions. At the same time, the court indicated that the purposes of withholding funds have no legal significance.

The chief accountant deliberately caused material losses to the company and was forced to fully compensate for them.

The chief accountant is responsible for monitoring the maintenance of accounting and tax accounting. He must not only keep records in accordance with the requirements of regulatory documents, but also in every possible way prevent attempts to violate the law. Inaction in this case is equivalent to complicity. The chief accountant is responsible for his work in disciplinary, administrative and criminal proceedings.