YOU RF: SP are not required to keep a cash book

    Good news for Russian entrepreneurs.
    Some banks tried to demand from the IP cash documents for verification. Some tax inspectorates fined individual entrepreneurs for lack thereof.
    But today, the Supreme Arbitration Court decided: IPs are not required to keep cash books .

    Essence of the matter
    Legal entities are required to keep a strict accounting of cash: write down all actions with them in the cash book, write out incoming / outgoing orders, hand over all cash over the limit to the bank. (The limit is set by the bank at the request of the organization.) Also, legal entities must have a specially equipped checkout room (bars on the windows, safe, etc.).
    Some individual entrepreneurs with settlement accounts received requests from their banks to provide for check the cash book, warrants and all other documents. In their absence, they threatened to report to the tax office. Some inspections did not miss the opportunity to fine an individual entrepreneur for 5,000 rubles for the lack of documentation.

    Court appeal
    Some individual entrepreneurs went to court with a request to cancel the decision of the tax inspectorate. Courts mainly supported entrepreneurs, but in the North Caucasus Federal District decisions were made in favor of the tax service. One of the cases came to the Supreme Court, and he also decided in favor of the Federal Tax Service.
    Some banks requested at least a written waiver of the IP. Some entrepreneurs still drew up all the necessary documents. Well, someone was lucky at all - the banks did not even ask for anything :)

    And today
    The Supreme Arbitration Court in a similar case decided: the requirements of the tax inspection are illegal. Accordingly, we can expect the end of chaos with the requirements of banks and tax inspectorates. And if you have already received the demand, then boldly refuse: the court must take into account the existing practice and will be on your side.

    Freelance entrepreneurs can now devote more time to work and less time to unnecessary pieces of paper. And also do not have to pay fines or go to court. Minus one cause for concern :)

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