How to capitalize the item without a receipt

Almost every organization meet debit transactions, payment for which is made not by Bank transfer (with Bank accounts), and for cash. Often, such situations occur when a certain amount of money issued by the hands of the accountable person for the purchase of them some trifles, for example, stationerygoods.

Instruction

1. If these stationery were purchased for personal purposes and a receipt is not issued, the client is unlikely to go to the tax office to complain about this here is a violation of the trading organization. But this is not the case for organizations, because they need every penny of the expenses have supporting documents. It often happens that the purchased employee products are not supported by the mandatory documents, and then consider the tax Inspectorate issued to the employee his money income, so this amount should be assessed additional premiums in the FSS and the FIU, as well as to pay personal income tax.
2. So, the law does not oblige to provide the buyer with cash and a receipt. Can be quite limited cash a chequeif it contains a list of purchased products. But instead of cash check trading organization can give a trademark only if the firm is exempt from using cash registers. In this case surrendered the goods according to the commodity check.
3. Note the presence of mandatory requisites of the document confirming payment instead of a cash register receipt can be given by the organization using imputed income: the document name; the ordinal number of the document, date of issue; name of organization (name of entrepreneur); INN of the seller (entrepreneur organization); the name and amount paid the acquired goods (work performed, services rendered); payment in cash in rubles; the position, surname and initials of the person issuing the document and his signature.
4. But what if a reporting employee with advance report handed to the accounting Department of a company only an invoice and a cash receipt? Judicial practice has shown that in this case, if the goods have been invoiced, the tax authorities do not have the right to credit additionally payroll taxes. Hence the conclusion - the absence of a check KKT in the presence of other supporting documents may not be indicative of misuse of funds accountable persons and their earning.