The king is good, and the boyars are bad. Small business and everything, everything, everything ...
The USA is one of the strongest world economies. But not many people know that half the GDP in the United States comes from small business. Moreover, small businesses create about 70% of jobs.
Dmitry Medvedev is not among those for whom these facts are news. Many of his appeals and actions clearly show a desire to raise the domestic economy to a new level just through the development of small business. But despite the emergence of various legislative acts designed to facilitate the conduct of small business, the situation in this area is not getting much better. You can talk a lot about the reasons for this situation. I would like to tell you about one that I myself encountered, or rather my friend.
He is an individual entrepreneur, and if briefly, then SP. For those who do not know - in fact, this is an individual who can do his own business with some restrictions and reservations, but in general, freedom is enough to run a small business and not to focus heavily on accounting and reporting. Because for SP there is, for example, such a thing as a tax on imputed income. That is, the IE pays a percentage from a certain fixed amount of income every month, and what is earned above this amount is not taxed. There was, however, a problem with the maintenance and servicing of the cash register, but thanks to Dmitry Anatolyevich - the mandatory availability of a cash register for the individual entrepreneur was canceled. Lafa.
But for some reason, after the law on cancellation of cash register machines (cash register machines) came into force, just a few days later my friend received an official letter from the bank in which it is served. And this letter explains nothing more than an annoying misunderstanding, according to which, for some reason, my friend did not set a cash limit and did not hand over cash, as well as other documents that relate to this. In the same letter there is a postscript: the moped is not mine, it is all Central Bank. For those who are not aware of the brief and simple to tell. There is a law on cash circulation, which requires enterprises (not individuals) to have a certain limit of free cash. What is earned / received in excess of this limit should be given to the bank (which is why collectors' cars regularly take cash to the bank). All anything, but there is a little trick. If the money is given to the bank, you pay the bank a percentage. And if the money is withdrawn from the bank (cashed), you pay an even higher percentage. That is, it turns out that the individual entrepreneur (in fact, an individual), who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when they need it for something, he must justify the reason for the bank and pay a percentage for the withdrawal. True, beautiful? Do a small business, earn! Only every day donate to the bank. It's better for you. Probably, if you follow the logic of the Central Bank, on the initiative of which these actions were taken, then you should expect soon the requirements requiring to install a safe and a window in the apartment house for cash dispensing.
')
PS I studied various laws and letters of the Central Bank regulating these issues. There are many contradictions and solutions I see here 4.
1. Refuse to submit reports and set a limit. Since the bank itself cannot impose fines - it reports this to the tax authority. And my friend as an individual pays a fine of not more than 5000r.
2. Change the bank in the hope that there are no such instructions. (Judging by the data on the Internet, the Central Bank itself has already abandoned the idea of pulling money out of the IE pockets, but not all performers take this into account).
3. Court. And as practice shows, there are both positive and negative precedents.
4. Start a cash register, set a limit on the cash register and so on, becoming a fun option LLC. Why funny? It's simple. If an LLC can work with legal entities, then IP cannot. If an LLC becomes bankrupt, creditors can only claim the LLC property. And if the PI becomes bankrupt, the creditors return debts without any problems in the form of an apartment, a car or a summer cottage. Fairy tale! Small business to the masses ... ... That's the question. Is the king good, and the boyars are bad, or was it all conceived?)
PPS Has anyone encountered a similar situation? How did you decide?
UPDATE: At the request of workers. The bank in its initial letter referred to the fact that the PI falls under the REGULATIONS ON THE RULES OF THE ORGANIZATION OF CASH MONEY ON THE TERRITORY OF THE RUSSIAN FEDERATION and therefore must establish a cash limit and provide all the reporting required by the decree. Here pruflink on this document: www.procurator.ru/zakon/library4/NalMoney.htm
Here are the main excerpts from it, which show that if the PI is indeed subject to this provision, then he can no longer freely dispose of his money, which in my opinion is somewhat absurd:
2.1. Organizations, enterprises, institutions, regardless of their organizational and legal form (hereinafter referred to as enterprises), keep free funds in banks in the respective accounts on a contractual basis.
2.2. Cash funds received at the cash departments of enterprises are subject to deposit with banks for further crediting to the accounts of these enterprises.
Cash is handed over by enterprises directly to the cash departments of banks or through joint cash offices at enterprises, as well as enterprises of the State Committee of the Russian Federation for Communications and Information (Goskomsvyazi of Russia) for transfer to the relevant accounts at banks. Cash can be surrendered by enterprises on a contractual basis through the collection services of banking institutions or specialized collection services that are licensed by the Bank of Russia to carry out the relevant operations to collect cash and other valuables.
For an enterprise that has not submitted a calculation for establishing a cash balance limit on hand in any of the bank's service institutions, the cash balance limit is considered to be zero, and not cash transferred by the enterprise to a bank institution is over-limit.
2.6. Enterprises are obliged to hand over to the banking institutions all cash in excess of the established limits of the cash balance on hand.
Enterprises can keep cash in their cash desks over the established limits only for salary payments, social payments and scholarships of no more than 3 working days (for enterprises located in the Far North regions and similar areas - up to 5 days), including day of receipt of money in the bank. Upon the expiration of this period, the amounts of cash not used for their intended purpose shall be handed over to banking institutions and subsequently these funds shall be issued in the order established by federal laws, other legal acts of the Russian Federation and the banking rules developed in accordance with them.
2.7. Businesses, in consultation with banks' servicing institutions, may spend cash proceeds on their cashier for the purposes stipulated by federal laws and other legal acts in force in the territory of the Russian Federation and Bank of Russia regulations adopted in their execution.
Enterprises do not have the right to accumulate cash in their cash desks for making future expenses (including salaries, social payments and scholarships) before the deadline for their payment.
The decision on the enterprises to spend cash proceeds from the cash register is taken annually by the banking institutions on the basis of written statements by enterprises and the calculation presented on form 0408020, taking into account their adherence to cash handling, the status of settlements with budgets of all levels, state extrabudgetary funds, suppliers of raw materials, materials and services , as well as with banks for loans.
2.8. Enterprises can receive cash in banks in which relevant accounts are opened for the purposes established by federal laws, other legal acts in force in the territory of the Russian Federation, and regulatory acts of the Bank of Russia.
2.9. The issuance of cash to enterprises for wages and social payments, scholarships are made in a period agreed with the service institutions of banks. When coordinating the specific timing of the issuance of cash for these purposes, banks establish the need to evenly distribute them among the days of the month and unhindered satisfaction of the enterprise’s reasonable cash requirements.
etc.
Dmitry Medvedev is not among those for whom these facts are news. Many of his appeals and actions clearly show a desire to raise the domestic economy to a new level just through the development of small business. But despite the emergence of various legislative acts designed to facilitate the conduct of small business, the situation in this area is not getting much better. You can talk a lot about the reasons for this situation. I would like to tell you about one that I myself encountered, or rather my friend.
He is an individual entrepreneur, and if briefly, then SP. For those who do not know - in fact, this is an individual who can do his own business with some restrictions and reservations, but in general, freedom is enough to run a small business and not to focus heavily on accounting and reporting. Because for SP there is, for example, such a thing as a tax on imputed income. That is, the IE pays a percentage from a certain fixed amount of income every month, and what is earned above this amount is not taxed. There was, however, a problem with the maintenance and servicing of the cash register, but thanks to Dmitry Anatolyevich - the mandatory availability of a cash register for the individual entrepreneur was canceled. Lafa.
But for some reason, after the law on cancellation of cash register machines (cash register machines) came into force, just a few days later my friend received an official letter from the bank in which it is served. And this letter explains nothing more than an annoying misunderstanding, according to which, for some reason, my friend did not set a cash limit and did not hand over cash, as well as other documents that relate to this. In the same letter there is a postscript: the moped is not mine, it is all Central Bank. For those who are not aware of the brief and simple to tell. There is a law on cash circulation, which requires enterprises (not individuals) to have a certain limit of free cash. What is earned / received in excess of this limit should be given to the bank (which is why collectors' cars regularly take cash to the bank). All anything, but there is a little trick. If the money is given to the bank, you pay the bank a percentage. And if the money is withdrawn from the bank (cashed), you pay an even higher percentage. That is, it turns out that the individual entrepreneur (in fact, an individual), who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when they need it for something, he must justify the reason for the bank and pay a percentage for the withdrawal. True, beautiful? Do a small business, earn! Only every day donate to the bank. It's better for you. Probably, if you follow the logic of the Central Bank, on the initiative of which these actions were taken, then you should expect soon the requirements requiring to install a safe and a window in the apartment house for cash dispensing.
')
PS I studied various laws and letters of the Central Bank regulating these issues. There are many contradictions and solutions I see here 4.
1. Refuse to submit reports and set a limit. Since the bank itself cannot impose fines - it reports this to the tax authority. And my friend as an individual pays a fine of not more than 5000r.
2. Change the bank in the hope that there are no such instructions. (Judging by the data on the Internet, the Central Bank itself has already abandoned the idea of pulling money out of the IE pockets, but not all performers take this into account).
3. Court. And as practice shows, there are both positive and negative precedents.
4. Start a cash register, set a limit on the cash register and so on, becoming a fun option LLC. Why funny? It's simple. If an LLC can work with legal entities, then IP cannot. If an LLC becomes bankrupt, creditors can only claim the LLC property. And if the PI becomes bankrupt, the creditors return debts without any problems in the form of an apartment, a car or a summer cottage. Fairy tale! Small business to the masses ... ... That's the question. Is the king good, and the boyars are bad, or was it all conceived?)
PPS Has anyone encountered a similar situation? How did you decide?
UPDATE: At the request of workers. The bank in its initial letter referred to the fact that the PI falls under the REGULATIONS ON THE RULES OF THE ORGANIZATION OF CASH MONEY ON THE TERRITORY OF THE RUSSIAN FEDERATION and therefore must establish a cash limit and provide all the reporting required by the decree. Here pruflink on this document: www.procurator.ru/zakon/library4/NalMoney.htm
Here are the main excerpts from it, which show that if the PI is indeed subject to this provision, then he can no longer freely dispose of his money, which in my opinion is somewhat absurd:
2.1. Organizations, enterprises, institutions, regardless of their organizational and legal form (hereinafter referred to as enterprises), keep free funds in banks in the respective accounts on a contractual basis.
2.2. Cash funds received at the cash departments of enterprises are subject to deposit with banks for further crediting to the accounts of these enterprises.
Cash is handed over by enterprises directly to the cash departments of banks or through joint cash offices at enterprises, as well as enterprises of the State Committee of the Russian Federation for Communications and Information (Goskomsvyazi of Russia) for transfer to the relevant accounts at banks. Cash can be surrendered by enterprises on a contractual basis through the collection services of banking institutions or specialized collection services that are licensed by the Bank of Russia to carry out the relevant operations to collect cash and other valuables.
For an enterprise that has not submitted a calculation for establishing a cash balance limit on hand in any of the bank's service institutions, the cash balance limit is considered to be zero, and not cash transferred by the enterprise to a bank institution is over-limit.
2.6. Enterprises are obliged to hand over to the banking institutions all cash in excess of the established limits of the cash balance on hand.
Enterprises can keep cash in their cash desks over the established limits only for salary payments, social payments and scholarships of no more than 3 working days (for enterprises located in the Far North regions and similar areas - up to 5 days), including day of receipt of money in the bank. Upon the expiration of this period, the amounts of cash not used for their intended purpose shall be handed over to banking institutions and subsequently these funds shall be issued in the order established by federal laws, other legal acts of the Russian Federation and the banking rules developed in accordance with them.
2.7. Businesses, in consultation with banks' servicing institutions, may spend cash proceeds on their cashier for the purposes stipulated by federal laws and other legal acts in force in the territory of the Russian Federation and Bank of Russia regulations adopted in their execution.
Enterprises do not have the right to accumulate cash in their cash desks for making future expenses (including salaries, social payments and scholarships) before the deadline for their payment.
The decision on the enterprises to spend cash proceeds from the cash register is taken annually by the banking institutions on the basis of written statements by enterprises and the calculation presented on form 0408020, taking into account their adherence to cash handling, the status of settlements with budgets of all levels, state extrabudgetary funds, suppliers of raw materials, materials and services , as well as with banks for loans.
2.8. Enterprises can receive cash in banks in which relevant accounts are opened for the purposes established by federal laws, other legal acts in force in the territory of the Russian Federation, and regulatory acts of the Bank of Russia.
2.9. The issuance of cash to enterprises for wages and social payments, scholarships are made in a period agreed with the service institutions of banks. When coordinating the specific timing of the issuance of cash for these purposes, banks establish the need to evenly distribute them among the days of the month and unhindered satisfaction of the enterprise’s reasonable cash requirements.
etc.
Source: https://habr.com/ru/post/77404/
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