Imagine relaxing on the porch of your own home with your family on a summer evening, sipping lemonade... and reminiscing about how you bought a new TV... The pleasure of material things does not last that long. Our brains have the ability to adapt to happiness. If we become happy because of buying a new thing, this feeling is unlikely to last long. New things soon lose their shine.

Instead of spending money on things that will soon become old, try using them to create long-term memories. They will forever remain a part of our lives and help us become the person we want to be. Good experiences eventually turn into happy memories, and bad experiences become something like a joke you can tell your children.

Below is a list of 5 things you shouldn't spend a lot of money on, as well as what you should pay for. Use these tips to save money that you can then spend on the experience. It will enrich both your life and the people around you.

What you shouldn't spend too much money on

1. Electronics

Electronics are a necessity these days, but that doesn't mean you have to spend all your money on the latest model. The feeling of owning a brand new device will be very short-lived, and it is almost guaranteed that a new model will appear within this year.

2. Home design

There is always some new popular topic on how to decorate your home. But you don't have to spend hundreds of dollars on a famous designer. You can make your home look just like the picture in the magazine yourself or with the help of family and friends.

3. Cars

Keeping up with the latest car models is not a smart way to live, unless you can pay for them in full before the new model comes out. Otherwise, you will end up in endless debt. You will never be successful if you have a car that you need to pay money for, and you already want to buy a new one, which will cost many times more.

4. Fashion trends

There is no need to reproach yourself for buying new shoes, clothes or accessories from time to time. But if every time you hit the store you're trying to buy a new bag or shoes that cost more than $300, you might want to stop yourself and spend that money on something else. There will always be new collections coming out, so there's no point in spending all your hard-earned money trying to fill empty closet space.

5. Jewelry

Unusual jewelry is always good to have if you are going to a formal event, office or party. If your budget allows you to spend several thousand dollars on a watch, that's very good. For the rest of us, there must be a fine line between accessories and debt for shiny things.

What should you spend your money on?

1. Education

There is no feeling in the world that can be compared to when you begin to understand a foreign language without even thinking about it. Although some foreign language courses are very expensive, they are worth it. Lessons from new cultures, religions or professions will open up a new unknown world for you.

This does not mean that you should change your religion or your job. It just means you walked into class with an open mind and learned something new. This knowledge can be useful to you at any moment.

2. Travel

They can be very expensive, but travel is what creates memories that will last a lifetime, even if you had a negative experience. Usually we all laugh at things we used to worry about. A trip to one of the European countries can cost as much as a good laptop, and longer trips even less than the car you're planning to buy even though you don't need it.

Replace all these material things with a kiss near the Eiffel Tower or a long trip through the Alps.

3. Music

Learning to play a musical instrument is a great start to creating a new family tradition. You can pass these skills on to your children and create new memories. You can also spend a few dollars and try creating a new genre. Who knows, maybe the result will be several (or a couple hundred) new songs.

4. Books

They have always been special for those who turn the pages in delight. It's a completely different experience when you can use your own imagination to reproduce the images created by the author. Books never require updates, charging or rebooting. These are things that you can pass down from generation to generation.

5. Food

The advice to try new foods goes hand in hand with the advice to travel the world. Instead of spending several hundred dollars on a new bag, save it for when you have the opportunity to try new foods. You can take several culinary master classes on cooking from different countries. For example, in Italy you can take a cooking course in a vineyard. An Italian chef will be able to teach you how to cook truly amazing food. In addition, you can bring this knowledge home and treat your relatives and friends to a new dish.

Remember... invest in things that will bring you memories, not material possessions. You don't have to spend everything to create memories, but if you do, you will never regret it.

In the area of ​​alimony legal relations, problems often arise, not only related to how to collect alimony, but also to the issues of disposing of the alimony funds received. What should alimony be spent on and how to ensure that it is spent within the law.

The main provisions concerning the issue under consideration are contained in Art. 60 IC RF. In particular, this article states that:

• the child has the right to receive property and money from his parents;
• everything he receives is only his property;
• The minor’s property and finances are managed by his legal representative – usually the mother, with whom the son or daughter lives.

Unfortunately, there is no specific list of expenses that can be carried out at the expense of alimony received in the legislation, but we can draw a definite conclusion about the following: alimony is children’s money, and although minors themselves are deprived of the opportunity to manage these funds, the money should be spent specifically on children.

A few examples:

1. The mother, having received alimony, spends it on buying clothes for herself. It is obvious that the funds are being wasted inappropriately. What can you spend child support on? To buy clothes for the child, but not for the mother. The former spouse, under certain circumstances, if she has a need for funds, can file a claim to recover funds for her maintenance.
2. The mother, saving alimony funds, buys an apartment and registers it in her name. Here the opinions of lawyers are divided. Some are inclined to believe that the money was spent in a completely targeted way. A property has been purchased in which a minor will live. But this opinion is wrong. One point is not taken into account: alimony is the property of the child, and the apartment suddenly became the property of the mother. There would be nothing terrible in the example, but a mother can stop raising her son or daughter. As a result, for example, the following situation may arise: the apartment remains with the mother, and the child goes to live with the father.
3. Mother purchases household appliances for the house. In this example, it seems that everything depends on how much the child needs such technology. For example, my mother bought a curling iron with child support in order to be beautiful. If she is raising a daughter, then we can say that the purchase is quite targeted.

What can you spend accrued child support on? First of all, for his immediate needs:

1. • purchasing clothes;
   • nutrition;
   • payment for training and treatment, etc.

Of course, it is necessary to take into account the usual standard of living and the needs of the minor in each specific case. But, in any situation, the mother cannot spend money on herself.

Control of payments

Can the payer of the funds check where the ex-wife spends alimony? Unfortunately, in practice this is not so easy to do.

It is difficult to force the child's mother to provide any kind of reporting. The best option is when such an obligation is specified in the alimony agreement. In other cases, even when there is a court decision, the mother can easily hide that she is spending money on herself. This is how law enforcement practice developed.

Meanwhile, it to some extent contradicts the current legislation. In the mentioned article. 60 of the RF IC there is a reference to Art. 37 of the Civil Code of the Russian Federation, which, in turn, reveals in more detail how the child’s funds should be managed:

1. Funds, if their amount exceeds the amount that the minor has the right to dispose of independently, must be deposited into a specially opened account.
2. A parent living with a child and being his guardian should not ask permission from the guardianship authorities to withdraw money from the account and spend it.
3. A report must be provided on expenses incurred.

Meanwhile, as already indicated, in practice, precisely this procedure for managing the money of a son or daughter is almost never implemented. The money is not deposited into a bank account, and no one reports on it. Moreover, a person who spends funds in an inappropriate way is not held accountable.

In general, the payer of money has almost no tools to influence in any way an unscrupulous recipient. Why is that:

• all oral agreements almost never have legal force;
• Judicial acts do not place emphasis on the fact that the payer must be provided with any reporting.

The only option is to pay some significant attention to this issue in the alimony agreement. And, in case of refusal to report on how the money is spent, try to terminate the agreement, as a document whose terms are not being fulfilled.

There are other options.

Ensuring that payments are targeted

All in the same article. 60 of the RF IC states that the court has the right to oblige the recipient of the money to open a special account for a minor. It seems that the basis for its opening will be a court decision made as a result of a trial in which the payer proved that alimony is not spent as provided by law.

Features of this account:

• the recipient cannot withdraw funds from it, such a right is given only to a child after he turns 18 years old;
• No more than 50% of each regular payment can be transferred to the account.

To achieve the opening of such an account, you need:

• 1. Prove that the mother spends child support not in the interests of the child.
  2. Justify the possibility of making deductions by the fact that the amount of funds after deducting part of them will be sufficient to meet the needs of the son or daughter.

If the child support parent is ready to raise the child on his own, then he can resort to drastic measures. Starting from the fact that it is possible to determine the child’s place of residence with oneself, ending with the deprivation of maternity rights.

These are very responsible steps. You need to think several times before deciding on them. It may be much easier to pay the amount of money determined by the court than to fully engage in the upbringing and maintenance of a son or daughter.

Why control expenses?

First of all, non-legal motives come to mind. Let's just say that fathers are simply offended because they work, money is withheld from them, which goes not to their son or daughter, but to the needs of their ex-wife, for whom there are no longer any positive feelings.

Meanwhile, control can also be carried out for legal purposes. For example:

1. Having established that there is misuse of funds, you can, in conjunction with other circumstances, try to ensure that the child begins to live with his father.
2. In order to reduce the amount of payments. For example, if a parent pays substantial sums for child support, but it turns out that the mother spends most of it on herself, while all the needs of her son or daughter are met, then the question of reducing the amount of alimony can be raised. There is no guarantee that he will be satisfied.

Thus, funds paid as alimony should be spent in the interests of the child and nothing more. However, “the interests of a minor” is often a concept that is interpreted broadly. Controlling the extent to which spending is targeted is not very easy, but it is possible. In case of violation of family law, it is quite possible, by going to court, to take quite serious measures in relation to the recipient of the funds.

1105

In 2019, a certificate for maternity capital issued to families at the birth of a second or subsequent child (children) in the period from 2007 to 2021 inclusive, implies the possibility of targeted use by families of non-cash funds in the amount of 453 thousand rubles. At the same time, the law initially planned that funds from already issued certificates could be used after the end of the state program - that is, even after December 31, 2021.

According to statistics from the Russian Pension Fund (PFR) at the moment:

• 48% of certificate holders used maternity capital in full;
• another 2% managed the allocated money partially;
• 48% have never applied to the Pension Fund for the use of maternal capital.

The main document regulating the expenditure of maternity capital funds is Federal Law No. 256-FZ of December 29, 2006 “ " Below are some of the terms and conditions stipulated therein:

• money can be directed to specific needs fully or partially;
• the order is carried out in application form(more about applications and documents for maternity capital);
• funds are transferred only by bank transfer;
• you can exercise the right to dispose of money after the child who has been given the right to a certificate turns 3 years old(this rule applies to all cases except one - purchasing a home using a loan or loan, including a mortgage).

The program undergoes various changes from year to year. For example, since 2016 There is no annual indexation, thanks to which the amount of payment since 2007 has increased from 250 to 453 thousand rubles (an increase of 81.2%). Therefore, holders of certificates for maternal capital should think about using the money as early as possible, because year after year this amount depreciates due to inflation.

Photo pixabay.com

What can you spend maternity capital on in 2019?

Thanks to the changes and additions adopted to the law on maternity capital in previous years, family (maternity) capital can be spent in four different directions. You can choose one of them or a combination of them.

• Use of a certificate for improvement of living conditions. This includes the purchase of housing (including on credit): apartments, rooms, houses and shares in construction in Russia, as well as the reconstruction of premises giving them qualities that are more suitable for a family with children. The list of documents and conditions for the use of funds in this area are given in Decree of the Government of the Russian Federation No. 862 of December 12, 2007. “On the Rules for allocating funds (part of the funds) of maternal (family) capital to improve housing conditions”.
• Payment for educational services from maternity capital. You can pay for the education of any child in the family (up to 25 years old) in kindergartens and nurseries, additional sections, schools, technical schools and universities in the Russian Federation.
• Directing money for mother's funded pension(least popular destination).
• Cost reimbursement social adaptation of disabled children up to 3 years (new direction from January 1, 2016) - technical means, rehabilitation and medical measures according to the list established by the Government.

Matkapital for the purchase of housing

For most Russian families with children, the housing issue is of acute relevance. Therefore, it is not surprising that more than 90% of recipients of maternity capital fully or partially use certificate funds for improvement of living conditions.

Explanation

This concept includes the purchase of apartments, the acquisition or construction of individual houses - both using third-party (credit) funds, and at the expense of one’s own funds (under a purchase and sale agreement).

To the question Is it possible to buy an apartment with maternity capital?, the legislation answers unequivocally: it is possible. Maternity capital for the purchase of an apartment is the easiest way to invest in housing. In this case, it is possible to conclude any agreement that does not contradict the law.

In general, the transaction occurs as follows:

• the seller, the residential property, is located, its agreed price is determined;
• a purchase and sale agreement with deferred payment is concluded;
• an application is written to the Pension Fund for the transfer of money to the seller’s account;
• if the cost of the object is more than the security of the certificate, the buyer transfers to the seller the difference between these amounts (from personal funds);
• within two months, the Pension Fund transfers money according to the submitted application.

Funds from the certificate can also be used for services indirectly related to studies(the full list is established by the Government of the Russian Federation). For example, maternity capital can be used to pay for a hostel and its utilities, but this money cannot be spent on food.

Other possibilities for using maternity capital for a child:

• payment for sports sections;
• music or art school;
• language courses.

Payment for kindergarten

The opportunity to use funds from maternity capital to pay for kindergarten appeared after the adoption of Government Decree No. 926 of December 24, 2007 and Government Decree of the Russian Federation No. 931 of November 14, 2011. The money will be transferred to the account of a public or private kindergarten if the following conditions are met:

• has a kindergarten license for the implementation of preschool educational activities;
• located on the territory of the Russian Federation;
• between him and his parents contract signed in the appropriate form;
• payment is made only for child support(supervision and care services).

Fully pay for a kindergarten, even a public one, from family capital will not work. Child care includes nutrition, education, socialization and provision of necessary hygiene standards. To this list not included educational services, payment for teachers, paid clubs and sections.

As already mentioned, money from family capital, with a few exceptions, can be used only after the child's 3rd birthday. That is, only the youngest of the children will be able to pay for the nursery, but only after three years - that is, no longer to the one thanks to whom the family has the right to maternity capital.

Matkapital for mom's retirement

According to Art. 12 of the law on maternity capital, the funds from the certificate can be used in whole or in part to form the funded part of the mother’s pension in a state or non-state pension fund (NPF). It is argued that such an investment will be beneficial for a woman, because her three years of caring for several children is often not fully counted towards her work experience.

• The woman who wrote the corresponding application may change her mind before retirement and redirect the funds for other purposes (recall them).
• The law also provides that the owner of the certificate, who has not expressed her will in relation to maternity capital or part thereof, may subsequently take this money directly into account as part of pension savings upon retirement.

In accordance with pension legislation, in the future, funds allocated for the mother’s pension can be received:

• as urgent pension payment(for a period of at least 10 years);
• as lump sum payment;
• as unlimited lifetime payments.

Attention

If the owner of pension savings does not live to see retirement, the contribution from maternity capital can be inherited by the father of the child who gave the right to state assistance to the family, or by the woman’s children.

This option for spending funds from state support for a family least popular(less than 1% of all cases). People do not trust the targeted spending of funds after a long period of time, because the money can significantly depreciate.

What can’t the certificate funds be spent on?

Options for targeted spending of funds from maternity capital are listed in the articles of Federal Law No. 256-FZ of December 29, 2006 “ On additional measures of state support for families with children" In the current version of the document, you can always familiarize yourself with the opportunities available to certificate holders. No other directions other than those listed not provided. However, many of them are discussed and are the subject of populist speculation.

Often families do not find the opportunity to use funds for any of the purposes provided for by the maternity capital program. Probably for this reason, not entirely legal cash-out schemes are being developed. It is worth assuming that the targeted use of maternity capital could be expanded, and new ways to spend funds would be in demand.

Photo pixabay.com

Maternity capital for the purchase of a car

A car cannot be attributed to any of the opportunities to dispose of maternal capital: neither to improving living conditions, nor, especially, to children’s education or maternal pension.

Attention

To the question Is it possible to buy a car with maternity capital?, the answer is clear: No. Although this would solve the issue of movement of families with children and improve their well-being. After all, with 453 thousand you can buy a new car even without attracting personal funds (if you purchase a domestically produced car).

This possibility has been discussed at least three times since the introduction of the family capital program. It has pros and cons and was rejected due to these obvious difficulties:

• opportunity instant sale of a car after its purchase for cashing out funds;
• threat of car theft or its damage in an accident;
• relatively fast car breakdown(especially, unfortunately, domestic brands).

The issue acquired new relevance in 2014, when Prime Minister Medvedev decided to combine two tasks: anti-crisis support for the Russian automotive industry and families with two or more children. Bill No. 583192-6, which provides for the possibility of purchasing a domestic car using maternal capital, was submitted to the Cabinet of Ministers for consideration.

Despite the hopes of the certificate holders, the proposal was rejected as not in compliance with the Constitution and State Duma regulations.

Purchase of land or cottage

The Basic Law on Maternity Capital provides improvement of living conditions families at the expense of funds allocated by the state. However, neither the plot nor the dacha can directly and immediately affect the comfort and living conditions of the family, because:

• even if a plot of land is purchased for the construction of a residential cottage, it is unlikely that the average family will be able to complete construction in the near future;
• In most cases, it is impossible to live in a dacha all year round, but only during the warm season.

For those who are interested, Is it possible to buy a dacha with maternity capital?, it is better to look for a house suitable for permanent residence.

Attention

Can't use purchase certificate plot without buildings. There must be a permanent house on the land - only then will the transfer of funds be approved by the Pension Fund of Russia, and the cost of the land plot itself will be in accordance with the certificate not paid.

The difference between a dacha and a full-fledged residential building is as follows:

1. The house is located on a plot for individual residential development. Dacha - on a summer cottage or allotment for garden construction.
2. The residential building has capital strong foundation and walls, while the dacha structures are lightweight.
3. At a minimum, the house has plumbing, heating and electrical networks. In country houses they are not always provided.
4. The principles of state registration of these two types of buildings in Rosreestr differ.

In 2013-2014 The State Duma considered bill No. 353194-6, which provides for the expansion of state support measures for children. He gave affirmative answers to the following questions:

• Is it possible to buy a plot of land with maternity capital?
• is expensive treatment possible for women and children;
• Will it be allowed to carry out repairs and install communications using this money?

Certificate for renovation of an apartment or house

The above-mentioned and not adopted bill No. 353194-6, as well as another bill No. 218827-6 and some others, provided for allowing the use of family capital for repair work, as well as to resolve the issue of supplying communications to houses and old apartments (for example, those not equipped with gas or hot water supply). This is important for the comfort of families with children, because it significantly affects not only comfort, but also children’s health.

Attention

Overhaul of residential premises improves the living conditions of its owners. However, he does not fundamentally solve the problem complete lack of a place where the family will live. That is why repairs are not included in the list of possibilities for using maternal capital. Funds from the federal budget intended for the certificate holder cannot be spent on major or routine repairs.

According to the law, maternity capital can be used for the construction and reconstruction of housing. Reconstruction differs from repair in the following ways:

• During reconstruction The layout of the building is changing- dimensions, areas and number of rooms, moving walls and partitions, cutting openings. For example, an attic is built on, a balcony is added, or a large room is divided into several by partitions. Repair of such things does not include.
• Reconstruction involves changing the purpose of the premises or the entire building. For example, a warehouse or store is converted into an apartment, which is impossible during renovation.

That is, if redevelopment is planned for the home, it will be classified as reconstruction (and will require approval from the BTI). It will be possible to receive compensation for it at the expense of maternal capital if the living space is increased by an amount not less than the calculated norm. If ordinary plastering, insulation, replacement of windows or roof rafters, or repair of cracks are planned, these works will be classified as repair work.

Consumer loan for maternity capital

The opportunity to take out a consumer loan would have a positive impact on the level of family well-being, and would also allow the use of funds by those families who don't have extra money, for example, for the purchase of housing. Often, maternity capital is not used precisely for these reasons: retirement or children’s education is not coming soon, and there is not enough money for a loan or the purchase of living space.

It often happens that consumer or non-targeted loans are taken out by families due to the inability to obtain funds from the bank specifically for an apartment. Even if the Pension Fund is able to provide evidence that the money was spent specifically on the purchase of an apartment, usually maternity capital not allowed to use for repayment not mortgage loans.

There are precedents when families were able to prove in court the use of a consumer loan to purchase housing. This has created legal precedents, but it is better not to waste your time on such evidence.

Attention

In this regard, buy household appliances and other things on credit at the expense of the federal mat. capital will not work. It is also impossible to repay the loan taken for real estate renovation at his expense - all this not provided by law. At the moment, only products from regional family capital, and then only in some regions.

Conclusion

One of the innovations among the possibilities for using maternal capital in 2016 was the right to use it for the purchase of goods and services intended for social adaptation and integration into society of disabled children. In addition, since 2015, funds from the certificate can be used for the down payment on a loan (mortgage), without waiting for the child's 3rd birthday.

Otherwise, the targeted expenditure of funds remained the same as the year before: purchase, construction and reconstruction of residential premises, raising or educating children, contribution to the funded part of the pension. The State Duma is also considering other options for using funds, which provide a federal certificate. But for now it is not allowed to use them for any needs other than those listed.

2019-07-25

RedRocketMedia

Bryansk, Ulyanova street, building 4, office 414

All blogs and resources dedicated to saving, naturally, talk about how to save your money. My website also has a lot of tips, recommendations and inspiring stories on this topic.

It can’t help but rejoice that now more and more people are beginning to understand how debt slavery harms them. They start saving money to pay off loans faster or start creating a reserve fund in case of unexpected expenses. Someone is trying to collect initial capital in order to subsequently invest it in the stock market.

However, many still continue to believe that in order to save money, you need to earn more. Although this is not at all true. To save, you need to save, and this does not depend in any way on your salary, only on desire, attitude and self-discipline.

However, there are some expense items that should not be cut.

Sometimes it is better to spend money on something quality and pay more than to save money and get poor quality. It doesn’t hurt to exchange your money for something that is very useful and important to us.

I will give three cases in which you can spend a little more.

Quality food

When we take our first steps in saving, voluntarily or forcedly, the first thing we pay attention to is our spending on food. When we come to the store, it is difficult to resist the choice and we often leave with overflowing bags.

Most of what is purchased is not at all related to healthy nutrition, the other part disappears and ends up in the trash.

When maintaining a budget, it becomes obvious how much money is spent on groceries and food. The first thought is to save money on this.

Of course, if you are determined to collect the required amount, and as quickly as possible, you can eat monotonously and cheaply.

However, in our life everything is interconnected - poor nutrition leads to a decline in vitality, which, in turn, has a bad effect on performance. A lack of nutrients affects our well-being; we quickly get tired and have difficulty recovering from daily stress. And then we are surprised that it was not us who were promoted and the expectation of a salary increase turned out to be futile.

In the end, from poor quality food our body stops working like a clock, malfunctions begin, and chronic diseases worsen. As a result, instead of saving, you have to spend money on medical examinations and medications.

Therefore, you should not save on quality products. On the contrary, gradually replace your usual food with analogues that are more nutritious and valuable in their properties.

You shouldn’t go to the other extreme - throw out everything that is there from the refrigerator and from the shelves and stuff it with vegetables.

Of course, vegetables are healthy, but you won't make yourself love them with the snap of your fingers. Therefore, most of the healthy but unusual products will go into the trash. And this will again harm the budget.

Traveling to new places

Traveling used to be the preserve of only wealthy people.

Now there are so many services that allow you to save on everything except the main thing - impressions.

You can profitably purchase tickets with discounts or even get to your desired destination for free, as a travel companion. Stay in a hostel or find friendly hosts who rent out their accommodation. With the development of modern technology, it has become much safer.

So what's stopping you now?

Traveling to new places expands our horizons, brings a dose of adventurism into our daily lives and has a great effect on the psyche.

By denying yourself such a “magic pill”, you will certainly save money. But at the same time, you lose much more - days of your life lived without new impressions and adventures. And absolutely everyone needs them, regardless of age.

Traveling to some remote corners of the globe is not cheap, no matter how hard you try. But if your long-standing dream is to see the endless ocean, touch the snow-white sand or pet a kangaroo, make it come true without any regrets. After this, returning to the usual saving mode will be much easier.

Gifts for loved ones and family

Families that have embarked on the path of saving often decide to refuse gifts to each other. And any birthday or wedding begins to be perceived as a blow to well-being.

For some, this refusal of gifts even brings relief. Many people are all too familiar with this feeling when you don’t know what to give, and the holidays follow one after another, with short intervals.

However, signs of attention strengthen relationships, not only personal ones, but also friendly ones.

Saving opens our eyes and we begin to look at many things differently. It turns out that you don’t have to spend a lot to please your loved one.

And gifts do not have to be material at all. You can give entertainment, impressions and even knowledge. These could be tickets to a concert, a trip to a restaurant.

Instead of giving inexpensive items several times a year, give one, but desired gift. But only if you know that this is exactly what your loved one dreams of.

People who prefer to save money usually hate spending it, considering it a waste of money. However, if these expenses are planned and budgeted, and most importantly, are of great importance for the quality of our life, we will never have to regret them.

If you don't yet know how to change your financial situation for the better, take a look!

Many accountants ask where cash proceeds can be spent, for what purposes can it be spent? For example, can cash proceeds be used to pay rent or pay off rent? In our article, we told you where you can spend your cash proceeds in 2019.

Directive of the Central Bank dated October 7, 2013 No. 3073-U “On cash payments” establishes the rules for spending cash in the Russian Federation. Let us note that cash proceeds are proceeds from the sale of goods, works and services received by the cash desk of an organization or entrepreneur and into their accounts.

For what purposes can/cannot cash proceeds be spent in 2019?

Below is a table that lists the purposes for which you can and cannot spend cash:

Goals	Calculation rules
Purposes for which cash proceeds from the cash register can be spent	Issuance of salaries (other payments) Payment of scholarships Travel expenses Payment for goods (except for securities), works, services Transfer of insurance compensation Payment of amounts for previously paid and returned goods, uncompleted work, unrendered services Payment for personal (consumer) needs of an entrepreneur not related to his business activities Paying employees money on account Issuance of cash when carrying out transactions by a bank payment agent
What you should not spend cash from the cash register on	Rental Property Issuance and repayment of loans (interest on them) Transactions with securities Organization and conduct of gambling
Limit of cash payments between legal entities and legal entities, individual entrepreneurs and individual entrepreneurs, legal entities and individual entrepreneurs	100,000 rub. - in relation to payments under one agreement. Limit of 100,000 rubles. works both during the contract period and after the contract period ends. The limit does not apply to the issuance of amounts to employees on account, payment of wages (other social benefits) and the spending of money by entrepreneurs on personal (consumer) needs, as well as to settlements between legal entities and individual entrepreneurs with individuals

Restrictions on spending cash proceeds

In 2019, there are restrictions on the consumption of cash proceeds. In particular, Directive No. 3073-U clarifies that cash proceeds cannot be spent on transactions with securities, the issuance and repayment of loans (interest on them), and payment of real estate rentals. First you need to withdraw money from your current account.

Example 1. How to record the issuance and repayment of a loan, as well as payment for real estate rental in cash LLC "Success" applies the simplified tax system. In June 2019, the following business transactions were carried out: All funds were previously withdrawn from the current account. Let's see how these operations are reflected in accounting: DEBIT 50 CREDIT 51 60,000 rub. - money has been received from the current account to pay rent; DEBIT 76 CREDIT 50 60,000 rub. - the amount of rent from the cash register was given to the lessor's representative; DEBIT 50 CREDIT 51 20,000 rub. - funds from the current account were received at the cash desk for the issuance of a loan to a company employee; DEBIT 73 subaccount “Settlements on loans provided” CREDIT 50 20,000 rub. - an interest-free loan was provided to employee A.E. Ermolaev; DEBIT 50 CREDIT 51 60,000 rub. - amounts from the current account were received at the cash desk to repay the loan received from Riga LLC; DEBIT 66 CREDIT 50 60,000 rub. - the debt under the loan agreement concluded with Riga LLC was repaid.

List of purposes for which money can be given out from the cash register

List of purposes for which cash can be spent: issuing salaries and other payments to employees, scholarships, travel allowances, insurance benefits, payment for goods, works and services.

In addition, cash proceeds can be spent on purposes such as:

1. payment for personal needs of the entrepreneur not related to business activities.
2. issuing money to employees on account.

Example 2. How an entrepreneur can spend money from the cash register for personal needs Individual entrepreneur L.D. Barsukov works using simplified language. A businessman decided to buy a car for personal use. Can he pay for the car using cash proceeds received from activities on the simplified tax system? Yes, a businessman can spend cash from the cash register for his own needs, including buying a car. This right is guaranteed to him by paragraph 1 of Article 861 of the Civil Code of the Russian Federation, which states that businessmen, as owners, can withdraw funds, including cash proceeds, for their needs without restrictions. In addition, this possibility is provided for in paragraph 6 of clause 6 of Directive No. 3073-U. When withdrawing funds from the cash register, the merchant needs to issue a cash receipt order for himself. The wording may be: “Transferring income from current activities to the entrepreneur” or “Issuing funds to the entrepreneur for personal needs.” Since this is not a car for business, the entrepreneur L.D. must report the amounts spent. Barsukov doesn't need it. The cost of the car is also not reflected in tax accounting under the simplified tax system.

Limits on cash payments between legal entities, as well as between individual entrepreneurs

The maximum amount of cash payments is RUB 100,000. under one contract.

This cash payment limit applies to payments between firms, organizations and individual entrepreneurs, as well as only between individual entrepreneurs. It will continue to operate under the same contract even after the contract expires. For example, a tenant company’s lease agreement has expired, it has vacated the premises, but it has a debt to the landlord. So, even after the expiration of this agreement, the company will be able to repay the debt in cash only within 100,000 rubles.

In addition, the limit is 100,000 rubles. It does not need to be used for issuing funds to employees on account, paying wages and other social benefits, as well as for spending money on personal (consumer) needs by entrepreneurs.

Example 3. How can an employee spend accountable amounts? Vika LLC applies the simplified tax system. In June 2019, the company gave the employee 300,000 rubles on account. Does he need to comply with the limit - 100,000 rubles? when spending accountable funds? The answer to the question depends on what purposes the employee will spend the money received on. If, using these amounts, he pays for services rendered to him personally (for example, during a business trip), then the limit is 100,000 rubles. no need to comply. And if the employee pays with accountable amounts under contracts concluded on behalf of the company with other legal entities or entrepreneurs, then the limit is 100,000 rubles. should be taken into account within the limits of settlements under one contract (letter of the Bank of Russia dated December 4, 2007 No. 190-T).

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