Does a cash receipt order receipt have legal force if half of the seal is placed on it (that is, the second half ended up on the side of the receipt order itself and was cut off when the receipt was issued to the buyer)? In a controversial situation, will it be possible to present in court such a document as proof of payment of the advance payment under the contract?

At its core, a cash receipt order is the primary document for accounting for cash at the organization’s cash desk, which indicates the information necessary for maintaining analytical accounting: from whom and on what basis the money was received.

The rules for preparing primary documents from January 1, 2013 are regulated by Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ). This article states that every fact of economic life is subject to registration with a primary accounting document.

By virtue of Part 4 of Art. 9 of Law N 402-FZ, the forms of primary accounting documents are approved by an economic entity upon the proposal of an official who is entrusted with maintaining accounting records. Thus, from 01/01/2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. From this date, each organization (IP) independently develops and approves them in the accounting records (clause 4 of PBU 1/2008 “Accounting policies of organizations”).

However, there is an exception to this rule - the forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws continue to be mandatory for use (information dated December 4, 2012 N PZ-10/2012). In particular, forms of cash documents remain mandatory for use, since the use of unified forms of these documents is provided for by the regulatory legal acts of the Central Bank of the Russian Federation.

Thus, clause 5 of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions and small businesses” (hereinafter referred to as Directive No. 3210-U) stipulates that accepting cash by a legal entity or individual entrepreneur is carried out using cash receipt orders 0310001.

Thus, cash receipt orders (hereinafter also referred to as PKOs) must be drawn up only in a unified form. The form of cash receipt order 0310001 (form N KO-1) and instructions for its use and completion were approved by Resolution of the State Statistics Committee of Russia dated 08.18.1998 N 88 (hereinafter referred to as Instructions N 88).

Clause 5.1 of Directive N 3210-U, in particular, establishes that upon receipt of cash receipt order 0310001, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the manager’s signature) and its compliance with the sample, checks the compliance of the amount of cash entered in numbers , the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order 0310001. If the deposited amount of cash corresponds to the amount specified in the cash receipt order 0310001, the cashier signs the cash receipt order 0310001, puts 0310001 on the receipt for the cash receipt order, issued to the cash depositor, a seal impression (stamp) and issues him the specified receipt for the cash receipt order 0310001.

Instructions No. 88 also stipulate that a receipt for a cash receipt order is signed by the chief accountant or a person authorized to do so and by the cashier, certified by the seal (stamp) of the cashier and registered in the register of receipts and expenditure cash documents (form N KO-3) and issued in the hands of the person who handed over the money, and the cash receipt order remains in the cash register. In form N KO-1 the details "M.P." is also located exactly on the receipt for the PKO.

Thus, from a direct reading of the above rules, we see that the seal is placed precisely on the receipt for the PKO, and not on the order itself. At the same time, these regulations do not provide for the possibility of putting a seal imprint simultaneously on the PKO itself and the receipt for it (half of the seal on the PKO, the other half on the receipt for the PKO).

Here we note that the option of reflecting half of a seal impression on any document is, in principle, not provided for by any regulatory legal act of the Russian Federation. The fact is that, according to the norms of the Civil Code of the Russian Federation, the seal is one of the means of individualization of a legal entity, that is, an object that individualizes and isolates a participant in civil legal relations. Stamps must necessarily contain the full corporate name of the companies (JSC or LLC) in Russian and an indication of their location (clause 5, article 2 of the Federal Law of 02/08/1998 N 14-FZ "On Limited Liability Companies", p. 7 Article 2 of the Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies”). A seal impression that is not completely (fragmentally) affixed to a document does not meet the main purpose of the seal - to individualize (reliably identify) the specific legal entity to which this seal belongs. In simple terms, displaying a seal on a document in fragments deprives the meaning of the very procedure of certifying a document with a seal.

As was said, the PKO is the primary document. A specific, closed list of mandatory details of any primary accounting document is given in Part 2 of Art. 9 of Law No. 402-FZ. Such details as a seal impression are not mentioned in this list. This means that affixing the details in question on any primary document is not mandatory. However, the PKO must be drawn up only in a unified form, and the unified form of the receipt for the PKO provides for the requisite “M.P.”, in addition, the obligation to certify receipts for the PKO is directly established by Directive N 3210-U.

In this regard, we believe that the receipt for the PKO, certified by a fragment (half) of the seal, are primary documents drawn up in violation. Which, in turn, entails various risks associated with the recognition of the legal force of such a document. For example, such negative consequences are possible as the refusal of the tax authority to recognize a receipt for the PKO with half a stamp as a document confirming the taxable expenses of the organization, or the refusal of the seller to recognize the receipt of cash for goods sold, etc. In such situations, the owner of this document will have to prove his case in court.

Of course, a receipt for the PKO, drawn up in violation: with a fragment of the seal or even without a seal at all, can be accepted by the court as evidence confirming the reality of the business transaction that has become the subject of the dispute. However, you need to understand that when considering a particular case, courts consider the evidence presented by the parties in their totality and interconnection. The presence of an incorrectly executed receipt for the PKO may serve as an additional argument in favor of confirming the case (or the plaintiff), but it will not be unconditional evidence that clearly indicates the reality of the transaction.

Let us give several examples of arbitration practice related to the incorrect reflection of the seal imprint on the receipt for the PKO.

In the resolution of the Federal Antimonopoly Service of the Moscow District dated July 30, 2009 N KA-A40/6945-09, the judges came to the conclusion that “the absence of numbers on individual receipts, the presence of one signature instead of two, the presence of a rectangular stamp instead of a round one, a readable imprint of half the seal do not interfere with tax control and do not indicate a lack of documentary evidence of expenses." A similar conclusion was made in the resolution of the Ninth Arbitration Court of Appeal dated 04/06/2009 N 09AP-3758/2009.

And in the ruling of the appeal ruling of the Investigative Committee for civil cases of the court dated April 10, 2014 in case No. 33-4373/2014, the judges, on the contrary, considered that the fragments of the round seal imprint (the size of which on some receipts is less than half the size) available on the receipts for cash receipt orders presented by the defendant seals) do not allow them to be identified with the seal of JSC "...", and therefore it is impossible to reliably establish that this evidence comes from this legal entity.

In the resolution of the Tenth Arbitration Court of Appeal dated December 17, 2013 N 10AP-11198/13, having assessed in aggregate all the evidence available in the case materials, taking into account “the indication in the receipt for the cash receipt order No. 124 dated July 31, 2012 and in the cash receipt order of various purchase and sale agreements; absence of a fragment of the seal of JSC "I.T.I." T.I." for July 2012 (cash book, journal for registering incoming and outgoing cash documents), the arbitration court of appeal came to the conclusion that funds in the amount of 58,659 rubles 39 kopecks went to the cash desk of CJSC "Enterprise "I.T. .AND." for the supply of information, technology, engineering and equipment" from Evgeniy Viktorovich Dashchenko under the purchase and sale agreement No. 31/07/12 dated July 31, 2012 were actually not received."

Similar conclusions were made by the court in the resolution of the Fourteenth Arbitration Court of Appeal dated August 7, 2014 N 14AP-3648/14: “in the case under consideration, the original receipt for the cash receipt order of Antares LLC dated November 19, 2012 does not contain the signatures of the chief accountant and cashier of Antares LLC.” , and the fragment of the seal imprint available on this document does not allow us to make a reliable conclusion about its ownership by Antares LLC... Under the stated circumstances, it seems correct that the conclusion of the court of first instance is that the specified document does not confirm the fact of payment by the defendant of funds to the plaintiff’s cash desk.” .

At the same time, in the decision of the Eleventh Arbitration Court of Appeal dated October 15, 2014 N 11AP-13111/14, the court rejected the arguments of the appeal about the absence, in particular, of a seal in cash receipt orders due to the fact that such details as a seal are not mandatory details of the primary accounting document, since in Part 2 of Art. 9 of Law No. 402-FZ, this detail is not named.

In conclusion, we note that at present there is indeed an opinion that, based on business customs, one seal is placed on the cash receipt order and the receipt for it in such a way that part of the seal is on the cash receipt order, and part is on the receipt for the cash receipt. cash order, then the receipt is torn off and given to the person who deposited the funds. This opinion is also taken into account by the courts when making a decision, but the court still considers all the evidence in conjunction with each other. For example, see the resolution of the Eighth Arbitration Court of Appeal dated July 30, 2014 N 08AP-5256/14, the resolution of the Fourteenth Arbitration Court of Appeal dated August 27, 2012 N 14AP-5527/12.

Moreover, we came across an example of arbitration practice - the resolution of the Arbitration Court dated December 18, 2009 in case No. A03-6686/2009, where the court did not consider (rejected) evidence of the receipt for the PKO and copies of the PKO, which were referred to in support of the debtor’s monetary obligation, from - due to the absence of imprints of the second half of the organization’s seal on copies of the PKO. We note that, in our opinion, this opinion is erroneous, we draw your attention to the fact that subsequently the indicated conclusion of the judges of the Arbitration Court of the Altai Territory was recognized by the court of appeal as not corresponding to the factual circumstances and available evidence (resolution of the Seventh Arbitration Court of Appeal dated 06.04.2010 N 07AP- 1517/10).

Prepared answer:
Expert of the Legal Consulting Service GARANT
professional accountant Lazukova Ekaterina

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How to register the purchase of goods (works, services) through an accountable person. What documents must the employee attach? The “repaid” stamp on the attachments to the expense report.

Question: The accountable person submits an Advance report with cash receipts to the accounting department (they purchase office supplies, entertainment, medical examination). Is it necessary to put a stamp “Redeemed” on each cash receipt, BSO receipt attached to the Advance report?

Answer: No, there is currently no such requirement in law. Neither the Methodological Instructions approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n, nor the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U, nor any other regulations oblige the stamp “repaid” to be placed on the appendices to the advance report.

Rationale

How to register the purchase of goods (works, services) through an accountable person

How to check an advance report

When you receive an advance report, fill out a receipt (a detachable part of the report) and give it to the employee. It is needed to confirm that the report has been accepted for verification. And the check is as follows.

Firstly, control the targeted spending of money. To do this, look at the purposes for which the employee received money from the organization. These data are indicated in the document that served as the basis for issuing accountable amounts. For example, in a cash receipt order, order, statement, etc. Then compare the goal with the result according to the documents that the employee attached to his report. If they match, it means the money was used for its intended purpose.

Secondly, make sure that you have supporting documents that confirm the expenses, and also check that they are correctly prepared and the amounts are calculated.

If the employee paid in cash, proof of expenses may be a cash receipt, a receipt for a cash receipt order, or a strict reporting form. And when paying by bank card - original slips, receipts from electronic ATMs and terminals. The amounts spent by the employee according to the report must correspond to the amounts indicated in the payment documents.

Situation: Is it possible to accept only a receipt for a cash receipt order (without a cash register receipt) as confirmation of expenses of an accountable person?

Yes, you can.

The employee can attach to the advance report a receipt for the cash receipt order issued by the counterparty (without a cash register receipt). Such a document also confirms that the employee incurred out-of-pocket expenses.

Tax inspectors often require that a cash receipt be attached to the advance report as the main supporting document (see, for example, letter of the Department of Tax Administration of Russia for Moscow dated August 12, 2003 No. 29-12/44158). But this requirement is not confirmed by legal norms. Cash order form No. KO-1 is one of the forms of primary accounting documentation. Therefore, the receipt issued for it is the same supporting document as a cash receipt. This conclusion is confirmed by arbitration practice (see, for example, the resolution of the FAS Moscow District dated December 9, 2005 No. KA-A40/12227-05).

What documents must the employee attach?

In addition to payment documents, the employee must attach documents confirming the purchase to the advance report. For example, these could be sales receipts, invoices, certificates of work performed (services rendered), etc.

Is it possible to accept an employee’s advance report for the purchase of materials if only a sales receipt or invoice is attached to it (without a cash receipt). The employee bought materials from a UTII payer or an entrepreneur with a patent

Let's say an employee attached only a sales receipt or a delivery note without a cash register receipt to the expense report. You can accept expenses if the seller pays UTII or is an entrepreneur in the patent system.

Payers of UTII and entrepreneurs with patents before July 1, 2018 have the right not to use cash registers. Instead of cash receipts, they give customers sales receipts, receipts, or other documents that confirm the sale of goods. Mandatory details of documents in lieu of cash register checks:
- name, serial number and date of issue of the document;
- name of the organization (full name of the entrepreneur), TIN;
- name and quantity of paid goods (works, services);
- payment amount;
- position, surname and initials of the seller, his personal signature.
This is provided for in paragraph 2.1 of Article 2 of the Law dated May 22, 2003 No. 54-FZ and Article 7 of the Law dated July 3, 2016 No. 290-FZ.

If the sales receipt or delivery note contains all this data, the advance report can be accepted. An organization has the right to take such expenses into account when calculating income tax or simplified tax. Otherwise, the cost of materials cannot be recognized as expenses. This is stated in the letters of the Ministry of Finance dated January 19, 2010 No. 03-03-06/4/2, dated November 11, 2009 No. 03-01-15/10-499, dated October 22, 2009 No. 03-01-15/9-470 .

What documents should I use to confirm a purchase in an online store if the employee paid for the goods with a card?

Let's say an employee bought something for the company in an online store. He paid for the purchase with his bank card. Then let him attach a check and a bank account statement to the expense report.

Regular stores and online sites issue the same documents when purchasing. The buyer will also receive a receipt - cash or sales receipt. Additionally, it is better to confirm expenses with a statement from the employee’s bank account. This follows from the instructions of the Central Bank dated March 11, 2014 No. 3210-U.

How to check a cash receipt

From July 1, 2017, sellers are required to use online cash register systems. For a list of mandatory details that must now be on the check, see the table. For employees who go on business trips and receive money on account, give instructions on how to check cash receipts.

Situation: Is it possible to accept an advance report from an employee for the purchase of materials if only a cash receipt is attached to it (without a sales receipt or invoice)

Yes, you can.

But to do this, you need to independently draw up an additional document confirming the receipt of valuables (see, for example, the resolution of the Federal Antimonopoly Service of the West Siberian District dated February 25, 2004 No. F04/953-206/A45-2004).

For example, upon receipt of materials, you can draw up an act of acceptance of materials in a form approved by the head of the organization, for example, in form No. M-7 (Part 4 of Article 9 of the Law of December 6, 2011 No. 402-FZ, Resolution of the State Statistics Committee of October 30, 1997 No. 71a).

It is necessary to draw up such a document, since a cash receipt confirms only the amount that the employee spent. On its basis, it is impossible to take into account values ​​acquired through an employee. The cash receipt does not contain such mandatory details of the primary document as the signatures of the responsible persons (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ,).

What documents need to be attached to the advance report if the reporting employee purchases material assets on the market from an individual

Having purchased property from a person, draw up a document, the form of which you develop yourself. Indeed, unlike a purchase from an organization or an entrepreneur, for a situation where an item is purchased from a person, there are no standardized forms. Such a document could be, for example,

According to the legislation of the Russian Federation, enterprises and organizations are required to keep accounting records of all business transactions. To solve this problem, primary documents are used. Confirmation of the fact of cash transactions at the cash desk of the enterprise is also carried out using primary documents.

Let's consider the main types of cash documents (hereinafter referred to as CD) and what mandatory details they can and should contain.

Types depending on the nature of operations:

• receipts;
• consumables;
• accounting registers containing registration and summarized information from the primary CDs listed above.

At the legislative level (Resolution of the Russian Statistics Committee No. 88), these types of design documentation have been approved:

• cash receipt order - No. КО1 (hereinafter referred to as PKO);
• expense cash order - No. KO2 (RKO);
• cash book - No. KO4 (КК);
• journal for registering incoming and outgoing cash documents - No. KO3 (ZhR);
• book of accounting of funds accepted and issued by the cashier - No. KO5 (KVD).

Highlight the main mandatory details of the documents listed above, namely:

• Name;
• date of its preparation;
• the name of its compiler, in other words, the name of the organization/enterprise;
• Contents of operation;
• quantitative and monetary measurements of the transaction;
• position of the persons who committed and executed;
• signatures of the persons mentioned above.

Basic design requirements

Due to the fact that the approved and mentioned above design documentation differ from each other, let us consider the rules for drawing up each.

Design features of the PKO:

• the essence of the operation is entered in the line “Base”;
• the total amount of VAT is entered in the line “Incl.” in digital terms. This line cannot be empty. If tax is not applied, enter the phrase “without (VAT)”;
• data on additional supporting documents (if any) are entered into the PQR in the “Appendix” line.

When filling out the cash register, you must take into account the following nuances::

• the presence of additional documents (for example, a power of attorney) is entered in the “Appendix” line with the obligatory indication of the date and number;
• the line “Base” suggests reflecting the content of the expense transaction;
• The signature of the manager is not necessary if it is present on the attached document. For example, if the signature of the director of the enterprise is present on the order along with the resolution “I authorize” or “Agreed,” then the RKO can be accepted for work without his signature.

We will separately consider the issue of requirements for affixing stamps to RKO and PKO. According to the Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014 on the conduct of cash transactions, there are no mandatory requirements for the stamp imprint, as was the case before 2014. Previously, the stamps “Paid” were used on the receipt order and “Repaid” on the expense order. The current rules only imply the mandatory affixing of a stamp on the tear-off receipt for the PKO. Thus, the “Paid” stamp can be affixed to the receipt for the PKO. The presence of the “Paid” stamp is confirmation of the actual deposit of money and its posting.

As for the “Redeemed” stamp:

• it is affixed to statements, for example, when issuing salaries to employees;
• can be used instead of “Paid”, for example, if the stamp is lost or missing for another reason.

There are 3 basic rules for registering a CC:

1. Sew.
2. Number. The bottom line: each sheet is numbered (consecutive number).
3. Seal. The bottom line: you need to indicate how many sheets are contained in the CC according to the numbering and certify this inscription. This inscription is placed at the end of the book and is considered certified if there are signatures of the director and chief accountant.

The QC form assumes the presence of 2 parts. Moreover, the second part is detachable. It serves as the cashier's report at the end of the day and can only be torn off after all transactions have been completed.

The name itself answers the question of what this form is intended for, namely the assignment of serial registration numbers to cash documents.

Involves filling out such information:

• No. PKO/RKO, date and amount in Russian rubles in digital terms;
• The “Note” columns are filled in if necessary.

Filling out the KVD is justified if the organization has several cashier positions on its staff, including a senior one.

Features of the design of the KVD:

• the amount transferred by the senior cashier to the subordinate employee is reflected in the line “Issued” or “Transferred”;
• It is mandatory to put the signatures of both persons in the lines “Money received”.

What mandatory rules and requirements must be observed when drawing up primary CDs:

1. Signatures of the chief accountant and cashier are mandatory.
2. The mandatory stamp on the tear-off receipt is “Paid.”
3. A seal (stamp) is not affixed to the cash register, but the recipient’s signature is required.
4. The design documentation can be completed on paper or electronically.
5. The electronic version of the document is prepared using special equipment (computer, printer).
6. The paper version is filled out manually with a ballpoint pen, ink or using a typewriter.
7. Blank lines that do not contain information are marked with a dash.

The chief accountant is the responsible person in the matter of drawing up the design documentation. In his absence, the manager becomes the person responsible for the preparation of cash documents, which is carried out under his control.

Corrections in CD

The main rule or requirement for CDs that should be highlighted is the absence of corrections in accounting registers.

The CD should not contain corrections or blots. In practice, it is common for performers to make changes to a document using correction fluids. Such actions are not permitted.

Let's consider the main options for how corrections can be made to cash documents:

1. A mistake was made in the PKO or RKO.

It is prohibited to make corrections in any way (manually, crossing out, covering up). The only solution in this case would be to cross out the PKO/RKO with errors and draw up a new one. The spoiled (crossed out) order is added to the cash register report for the day. It is prohibited to carry out the operation of spending or receiving money on the basis of a damaged document.

1. An error was made in the Journals or Cash Book.

The use of correction fluid or erasers is prohibited.

Corrections made as follows are allowed:

• an incorrectly entered inscription is crossed out so that the erroneous inscription can then be read;
• Corrections are made above the crossed out inscription by writing the correct amount or text;
• near the corrected document or in the free fields of the document the following inscription is placed: “Corrected” and must be signed by all persons responsible for maintaining and forming the CD;
• signatures are deciphered, and the date of the edit is indicated;
• corrections are made to all copies.

CD storage

The manager organizes and carries out the process, determines storage locations and approves the procedure for the formation and storage of cash documents in the organization. He must ensure such storage conditions that the documents are safe for the entire period established by law.

General requirements regarding storage periods are established in the Federal Law “On Bukh. accounting”, according to which primary documents and CD registers are stored in the archive for at least 5 years. After the expiration of the established period, they can be destroyed, but provided that there are no disputes or ongoing legal proceedings regarding them.

It should be noted that the period of 5 years is counted from the date of creation of the document, but from the date of the reporting year in which they were generated.

Storage can be organized both in the archive at the enterprise and with the involvement of specialized companies. They provide storage on a contractual and paid basis for as many years as you need.

The above-mentioned law establishes that when conducting cash transactions in electronic form, the shelf life of electronic media should also be the same as that of paper media - no less than 5 years. The exception is payroll, according to which employees are paid. They are stored for 75 years.

CD storage must be carried out on the basis of the following rules:

1. Documents must be stapled on a daily basis. The deadline for stitching is no later than the next working day.
2. Inside the stitching, CDs must be selected according to the following order: in ascending order of accounting account numbers. In the sequence, first of all, according to Dt of the account, and then according to Kt.
3. All sheets of stitching are subject to numbering.
4. When transferred to the archive, an inventory is generated indicating the quantity and name of the CD stitching; an article can be entered in accordance with the nomenclature approved by the organization.

To answer the question, the following documents and regulations were used:

Federal Law of December 6, 2011 No. 402-FZ “On Accounting”;

Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88;

Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia on October 12, 2011 No. 373-P);

Regulations on documents and document flow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105);

Information of the Ministry of Finance of the Russian Federation No. PZ-10/2012;

Resolution of the Seventh Arbitration Court of Appeal dated September 4, 2012 No. 07AP-2010/12 in case No. A27-14578/2011.

Based on the information provided, we consider it necessary to report the following. The unified form of the cash receipt order was approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 under the number KO-1, form number according to OKUD (All-Russian Classifier of Management Documentation OK 011-93) 0310001.

The requirements for the design and procedure for filling out a cash receipt order are set out in the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia on October 12, 2011 No. 373-P).

It is worth considering that according to Part 4 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (came into force on January 1, 2013), the forms of primary accounting documents are approved by the head of the organization upon the proposal of the chief accountant. Thus, any form of any primary accounting document can be approved within the organization. That is, the unified form of cash receipt order No. KO-1 is not mandatory, as indicated by the Ministry of Finance of the Russian Federation in information No. PZ-10/2012.

Despite the fact that the approved unified form KO-1 is optional, the use of cash receipt orders is mandatory when registering the receipt of cash by an organization or individual entrepreneur from counterparties - business entities, the population, and employees. If cash is accepted using a cash register, then a cash receipt order is issued for the total amount of money accepted using the cash register based on the control tape.

The cash receipt order is issued by the responsible person. In organizations with a fairly large staff, it is assumed that this is done by an accounting employee. The cash receipt order must be signed by the chief accountant (accountant), or, in their absence, by the head of the organization. The person who deposits funds transfers the cash receipt order and the deposited funds to the cashier. The cashier is obliged to check the presence of the necessary signatures on the cash receipt order, as well as the compliance of the amount of money deposited with the amount indicated in the cash receipt order, organizing the recalculation of the deposited money in such a way that the person depositing funds can observe the recalculation, observing the actions of the cashier.

If the above actions do not reveal any inconsistencies, the cashier is obliged to sign the form provided (approved by the head of the organization or individual entrepreneur) of the cash receipt order and affix a stamp that confirms the cash transaction.

According to clause 2.21. Regulations on documents and document flow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105) all documents attached to cash receipts and expenditure orders, as well as documents that served as the basis for the calculation of wages, are subject to mandatory cancellation with a stamp or handwritten inscription “ Received" or "Paid" indicating the date (day, month, year). This requirement formally does not apply directly to cash receipt orders, but applies to other documents attached to the order. At the same time, these requirements can be regarded as recommended for stamping a cash receipt order. Thus, the stamp may contain the words “received”, “paid”. You can also use a stamp with the current date, although this is not necessary because The unified form KO-2 already contains special fields for indicating the date. In addition, the date of compilation must be contained in any form of the primary accounting document approved by the business entity, incl. cash receipt order. This requirement is established by Part 1 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” as a mandatory requirement for all primary accounting documents.

Some kind of stamp on the cash receipt order is necessary because... its mandatory nature is provided for by the current rules of law. The absence of a stamp on the receipt for the cash receipt order violates, first of all, the rights of the person depositing the money, because the receipt is confirmation of the fact of depositing money; incorrect execution of the receipt can lead to negative consequences for the person who deposited the money (resolution of the Seventh Arbitration Court of Appeal dated September 4, 2012 No. 07AP-2010/12 in case No. A27-14578/2011).

Any mandatory requirements for a stamp on a cash receipt order are not established by law; only the presence of a stamp on a cash receipt order is provided, nothing more.

There are provisions that, with a slight stretch, can be classified as recommended for imprinting a stamp on a cash receipt order: this is the presence of the words “received” or “paid”. There are no other, even advisory, requirements for the form and content of the print. There is also no provision for a round seal on the cash receipt order. There is no space for a round seal in the unified KO-2 form. However, there is no prohibition for the head of a business entity to approve its form and establish a place in it, incl. for round printing.

Since the imprint of a stamp on a cash receipt order is a necessary element of a cash receipt order, the absence of a stamp on the order in some cases may lead to the inability to use a receipt for a cash receipt order. It is necessary to understand that affixing a stamp on a cash receipt order occurs primarily in the interests of the person depositing funds. For example, a counterparty with an incorrectly executed confirmation of cash deposit will most likely not be able to receive a VAT deduction. If a dispute arises, the court may not accept as evidence of depositing a sum of money a receipt for a cash receipt order without an organization stamp.

The other side of the coin is that the stamp can serve as a tool to protect the organization from falsifying evidence of deposits of funds by unscrupulous partners. Currently, it is possible to produce stamps of various degrees of protection. The use of a stamp that is properly protected and under proper control will protect the organization from the appearance of receipts confirming the receipt of funds that the organization did not actually receive. In the ordered stamp, you can indicate any details that the organization deems necessary to indicate.

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According to Federal Law No. 122-FZ of July 21, 1997, rights to real estate and transactions with it are subject to state registration in the Unified State Register of Rights. According to paragraph 1 of Art. 14 of this Law, the state registration of the emergence and transfer of rights to real estate is certified by a certificate of state registration of rights. The form of the certificate and special inscription are established by the Rules for maintaining the Unified State Register of Rights (clause 2 of Article 14 of the above-mentioned Law).
The procedure for registering records of termination of rights, restrictions (encumbrances) is established in Section. VI and Appendix No. 12 of the Rules for maintaining the Unified State Register of Rights, approved by Decree of the Government of the Russian Federation of February 18, 1998 No. 219 (as amended and supplemented).
Since the entries in the Unified State Register of Rights must fully correspond to the entries in the documents, including the certificate of state registration of rights, the use of the “Terminated” and “Extinguished” stamps on the forms of certificates of state registration of rights upon termination of rights in connection with the transfer of ownership rights is permissible and does not contradict the established procedure for registering ownership rights to real estate.
V.P. Kolodiy
Advisor to the Tax Service of the Russian Federation
III rank
27.06.2005
alienation