2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Currently, cash settlement between legal entities is a common operation. It can be carried out between two organizations, an individual entrepreneur and an organization, a pair of individual entrepreneurs. Special Instruction No. 1843-U regulates that it is possible to pay in cash in each of the cases mentioned.
But only if the amount does not exceed 100 thousand rubles. The author of this instruction is the Central Bank of Russia. By the way, six months after it was brought to the attention of market participants, the Central Bank received Letter No. 190-T. Its provisions somewhat correct the mentioned Direction. The Letter is talking about the fact that settlements between legal entities are one thing, and the issuance of wages (and other equivalent payments), as well as the issuance of funds under the report (cash, of course) is quite another. Consequently, the requirement for a maximum limit does not apply to the last pair. Besides limiting the amount, cash settlement between legal entities is no longer "restricted" in anything. ToFor example, there is no time frame at all. That is, the Central Bank does not indicate during what time it must be completed: in one operational or one working day. True, there is one small but very important clarification.
Its essence lies in the fact that all monetary transactions between the parties to the transaction must be carried out exclusively within the framework of one contract. In the event that payment for work performed, goods delivered or services rendered is not its subject (and the signatories have not agreed otherwise), then it is implemented in accordance with the general rules for transferring funds between counterparties-organizations (individual entrepreneurs). In addition, it should be noted that cash settlements between legal entities are limited not only in size, but also in ways of spending money. All the same Directive 1843 prescribes that an individual entrepreneur or organization can use the money received by the cashier in the course of paying for work, services, purchasing goods (with the exception of securities), and paying insurance compensation under the relevant agreements. Also, the received "live" funds can be used to make settlements with suppliers. In this case, we mean payments for previously paid and returned products.
Finally, there is one more interesting moment. If there was a cash settlement between legal entities and one of them received a certain amount of money for products sold, work performed, services renderedor in the form of an insurance premium, then in no case should these funds be provided as loans. On this score, Letter No. 190-T "expressed" rather sternly. If the loan still needs to be issued (for example, to support one of the employees in a difficult period of his life), then the availability of funds in the cash desk does not matter: the loan in full must be issued from the settlement account of the enterprise or organization. By the way, in the plans of the Ministry of Finance there is a reduction in the limit for the amount of cash payments to three hundred thousand rubles, starting in 2015. Whereas in 2014 its size will be six hundred thousand. This intention will affect the relationship between two individuals, and between individuals and organizations.
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