Sample act of acceptance and transfer of strict reporting forms (SSR)

Author: Ivan Ivanov

When carrying out work activities in organizations, enterprises and companies, it is often necessary to draw up acceptance certificates. The act of acceptance and transfer of strict reporting forms is a fairly important document that must be used in the process of receiving strict reporting forms received from the printing house.

It should be said that the document has certain features in the drafting process. If it is drawn up incorrectly, certain difficulties may arise that contribute to problems in the operation of the enterprise.

In what cases is it compiled?

Business entities require strict reporting forms if payments for goods and services are made without the use of cash registers.

Today, it is allowed to have forms made using automated technology, equivalent to a cash register.

BSO must comply as closely as possible with the norms of the legislation of the Russian Federation.

Often, the printing house that produces BSO and the user of the documentation are different business entities.

The transfer of forms from one company to another is accompanied by the conclusion of an appropriate agreement and a separate document - the acceptance certificate.

A similar document is also required:

• when issuing BSO to officials responsible for their storage;
• when moving forms from one department to another;
• when changing the financially responsible employee.

How to register to transfer BSO between employees?

To transfer documents, their subsequent storage or use in work, the responsible employee must comply with a number of conditions:

• conclusion of an agreement on full financial liability between the specialist and the enterprise;
• the presence of a valid order on the admission of this employee to the group of financially responsible persons.

Only after all standards have been met, as well as the storage conditions for the BSO, is a report drawn up.

The circumstances of the transfer of forms are confirmed by independent employees. For these purposes, a commission is formed that directly takes part in the recalculation of transferred documents and verification of their integrity.

Group members are granted the rights:

• personal presence upon receipt of documentation by the financially responsible person;
• counting BSO instances
• reconciliation of serial numbers with the invoice.

The transfer acceptance certificate contains the information:

• document title;
• number and date of drawing up the act;
• name of the enterprise carrying out the transfer;
• surname, initials and position of the transferring and receiving employee;
• name, quantity, price, numbers, date of acceptance of the BSO;
• signatures of responsible employees and commission members.

The procedure for receiving forms includes several steps:

• integrity check;
• authenticity control in accordance with the invoice;
• piece counting of forms;
• entering the necessary information about defects and the absence of damaged units;
• reflection of the BSO price;
• certification of the indicated information by members of the commission;
• acceptance of BSO for safekeeping.

The form can be filled out either manually or using a computer, but in any case, “live” signatures of employees must be affixed.

Having completed the act and received the BSO, the responsible employee takes them and puts them in a safe, which is recommended to be sealed.

Penalties for incorrect structure

If an organization has issued a form, the sample of which is unknown, then, in accordance with the law, the Federal Tax Service may impose a fine in the amount of 30,000 to 40,000 rubles on the organization. If the fine is imposed on the person responsible for compliance with strict reporting forms, then the amount of the fine ranges from 1,500 to 2,000 rubles.

To prevent such a situation from arising, it is necessary to ensure that the forms issued comply with the established standards.

Certificate of transfer of BSO to an employee sample

Related publications

The use of strict reporting forms in the process of business activities involves the transfer of documents to the responsible person for registration and issuance of signed copies to clients. Receipt of BSO by an employee must be accompanied by the fulfillment of a number of conditions. The fact of transfer and acceptance of forms by the employee is recorded in the act.

LAWYER'S DIRECTORY

MariNOCHKA Higher intelligence (140928) 3 years agoHere are the RULES FOR COMPLETING STRICT REPORTING FORMSUse of strict reporting forms in calculations. ACT FORMThe strict reporting form is a document that in certain cases allows you to refuse to use cash register equipment.

The article discusses the main issues of using and accounting for strict reporting forms. Organizations and individual entrepreneurs can use strict reporting forms when providing services to the public (Clause 2, Article 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment in making cash payments and (or) payments using payment cards"). Strict reporting forms are often more convenient to use than cash register equipment, because if they are used by the organization

Certificate of acceptance and transfer of strict reporting forms: sample

BSO accounting involves documenting each case of movement of forms. Acts on the transfer of strict reporting forms are drawn up in the following cases:

• receiving forms printed at the printing house (the sample act is signed by a representative of the printing company, an accountant of the customer company and a storekeeper or other employee responsible for storage);
• the act of acceptance and transfer of strict reporting forms is formed when issuing documents to the officials of the enterprise responsible for issuing the forms (the form of the act is arbitrary);
• when moving documentation from one department to another with a change in the financially responsible person accepting it for storage.

The BSO acceptance certificate, a sample of its preparation, must contain the required details:

1. Information about the commission that is appointed to control the procedure for transferring forms.
2. Results of checking for completeness and correct structure of documents.
3. Indication of primary documents related to the process of accepting a batch of BSO.
4. The exact number of copies accepted is the actual availability, data from the invoice. A series of forms must be provided.
5. Determination of discrepancies with the declared quantity of BSO - surpluses, shortages, defective copies.
6. Cost of a batch of documents.
7. Mark on acceptance for BSO accounting.

BSO according to the old version of Federal Law No. 54: details

The program was developed jointly with Sberbank-AST CJSC. Students who successfully complete the program are issued certificates of the established form.

Until July 1, 2021, and in the absence of such cash registers, legal entities and individual entrepreneurs are required to:

1. Have an authorized employee and a selection committee to order a certain edition of the BSO from the printing house.
2. Keep records of forms using a special book.
3. Store the “stubs” of issued BSOs and their copies for 5 years after issuance, after which all documents are subject to mandatory destruction (manually, through a shredder, fire and other means).

Receive the BSO on the same day with an acceptance certificate. It can be drawn up, for example, according to the form approved by the GMEC protocol of June 29, 2001 No. 4/63-2001. The act must be approved by the head of the organization and signed by members of the commission for the acceptance of strict reporting forms.

All 3 actions of the MOL must be carried out in the presence of a commission, which is created on the basis of an order from the head of the company (clause 15 of the Regulations).

At the same time, once printed using AS, but for one reason or another damaged, BSOs should, like those created by printing, be stored in the organization’s safes or in other safe places.

To do this, you will need to purchase special automated equipment, namely a cash register designed for generating BSO forms and printing them on paper. New BSOs will be transmitted electronically to the tax office and sent by email to the buyer (or via SMS).

And so, on April 4, 2012, the Ministry of Finance in letter No. 03-01-15/3-74 clarifies that the types of paid services provided to the population are not limited to the types of services included in OKUN.

Devices for printing BSO do not belong to cash register equipment, so there is no need to register them with the Federal Tax Service.

The act must be signed by the head of the organization (IP) and members of the commission for accepting strict reporting forms. The composition of the commission is approved by the relevant order.

The individual made a partial prepayment. The company then transferred the results of construction work with deferred payment.

BSO can be printed independently if there is an automated system protected from unauthorized access. As an option, you can upgrade the cash register, but without registering it with the tax office; you can purchase it from printing houses. How are records of such accountable documents kept in this particular case?

The organization built and handed over the garden house to the buyer according to the acceptance certificate. How many checks should I punch if the client pays in installments?

Act of transfer of BSO to an employee: sample document and procedure

In order to transfer it for storage or for the purpose of filling out a BSO, an employee of an enterprise must meet the following requirements:

• a liability agreement has been drawn up between the elected official and the organization;
• there is a valid order classifying this employee as a materially responsible employee.

The act is drawn up after the employer has provided the responsible person with the conditions necessary for the safety of the forms. The fact that an employee has accepted BSO must be confirmed by independent persons. For this purpose, a commission is created that participates in counting the transferred documents and assessing their integrity (clause 15 of the Regulations approved by Resolution No. 359 of 05/06/2008).

The commission is vested with the rights to:

• personal presence during the procedure for receiving documentation by the financially responsible person;
• checking the number of copies;
• reconciling the series and numbers of the BSO with the data specified in the invoice.

The BSO acceptance certificate is generated by following the sequence of procedures:

1. Forms are checked for integrity.
2. Monitoring the compliance of information about series and BSO numbers.
3. Piece-by-piece recount of transmitted documents.
4. Entering information into the act form about the actual number of copies, the presence or absence of defective forms.
5. Reflection in the act of the cost of the forms.
6. Certification by members of the commission of the accuracy of the information specified in the act, with signatures and the date of the procedure.
7. A note indicating that the financially responsible person has accepted the forms for storage with their signature.

After completing the act, the responsible person takes the BSO he received and puts them in the safe. It is recommended to seal the safe deposit box with strict reporting forms.

Necessary information ↑

Today, almost all enterprises without exception are required to use cash registers - cash register mechanisms. These devices are used to generate special checks.

Moreover, both in the case of cash and non-cash payments. But in some cases, such documents can be replaced with special BSO - strict reporting forms.

Such documents also serve as confirmation of payment and are printed in advance at the printing house. Subsequently, all the necessary data is entered into them.

At the same time, there are certain standards for compilation and storage. They must be observed. It is important to remember the format of compiling the journal itself.

BSO can be used in the following cases:

It is important to remember that the use of such forms is inadmissible in the following cases:

There are certain rules for writing off strict reporting forms in a budgetary institution, as well as a commercial one.

The most important issues that will need to be considered in advance in order to avoid difficulties with regulatory authorities include:

Basic Definitions

There is a fairly extensive regulatory framework governing the use of forms of this type, as well as their write-off and disposal. But to correctly interpret all the information reflected in it, you need to understand the meaning of the terms.

The most significant ones at the moment include the following:

The abbreviation KKM stands for cash register mechanism. This term refers to a large number of different equipment. First of all, these are cash registers, ATMs, and payment terminals.

ATMs and payment terminals allow you to carry out all kinds of transactions to pay for services, goods, as well as purchase goods. The main feature is that there is no need for the presence of an operator.

Possible reasons

The procedure for writing off forms of this kind is carried out only if certain conditions established by law are met.

Write-off will need to be carried out in the following cases:

It is important to remember that there is a difference between the procedure for writing off and destroying forms. It is important to remember that write-off is also carried out if the client refuses the service/product when the document has already been completed.

In this case, under no circumstances should you simply throw away the document. It is required to submit the BSO in full (two copies) or the numbers of the spines. The series and numbers must match.

It is important to remember that there is a format established by law for both BSO and acts, orders for writing off strict reporting forms.

It is important to adhere to all rules reflected in current legislative regulations.

An example of an order to write off old-style BSO can be found on the Internet or at the tax office. Employees of this institution must provide the necessary advice.

Legal basis

The process of drawing up both strict reporting forms themselves and acts for their write-off is reflected in special legislative norms.

In addition to this law, it is also necessary to use the following NAPs:

The act of writing off forms that are damaged or have expired differs for commercial and municipal institutions.

For 2021, you must use the following format:

In addition to legislative acts, there is also a fairly extensive list of various types of other auxiliary materials.

Read about strict reporting forms for individual entrepreneurs in 2021 here.

They will provide answers to most of your questions. If you do not have the necessary experience, you should turn to additional materials.