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LETTER OF THE MINISTRY OF FINANCE AND FEDERAL TREASURY OF THE RUSSIAN FEDERATION

of September 10, 2013 No. 02-03-10/37209, No. 42-7.4-05/5.2-554

About legitimacy of money transfer, issued on receipt, on bank accounts of staff of the organizations for the purpose of implementation by them with use of bank payment cards of the expenses connected with organization activity, and also compensations to employees of documentary confirmed expenses

The Ministry of Finance of the Russian Federation and the Federal Treasury in connection with the arriving appeals of the organizations, personal accounts for which are opened in territorial authorities of the Federal Treasury or financial bodies of subjects of the Russian Federation (municipalities) (further - the organizations) about legitimacy of money transfer issued on receipt on bank accounts of staff of the organizations for the purpose of implementation by them with use of bank payment cards of the expenses connected with organization activity, and also compensations to employees of documentary confirmed expenses, report.

The regulations on issue of bank cards and on the transactions made with use of payment cards approved by the Bank of Russia of 24.12.2004 No. 266-P (further - the Provision No. 266-P), establish the list of transactions which can be made according to the bank accounts of legal entities and physical persons opened based on the bank account agreements providing making of transactions with use of bank cards.

According to the Provision No. 266-P the legal entity through the physical persons authorized by it can perform according to the business bank account with use of bank cards of transaction, connected with activities of the legal entity, including payment of expenses on delivery of goods, performance of works, rendering services, payment of traveling expenses, and also compensation to employees of documentary confirmed expenses.

At the same time Rules of providing the organizations with cash, personal accounts for which are opened in the territorial authorities of the Federal Treasury approved by the order of the Ministry of Finance of the Russian Federation of 31.12.2010 No. 199n (further - Rules No. 199n) establish procedure for issue to the staff of the organizations, personal accounts for which are opened in territorial authorities of the Federal Treasury, settlement (debit) cards (further - cards of the organization) for payment of the expenses connected with activities of these organizations from the accounts opened for territorial authorities of the Federal Treasury in credit institutions on the balance sheet account No. 40116 "Means for payment of cash and implementation of calculations for separate transactions" (further - the account No. 40116). Provisions of Rules No. 199n according to the letter of the Ministry of Finance of the Russian Federation No. 02-03-10/3604 are applied of 10.09.2012 also to the organizations, personal accounts for which are opened in financial bodies of subjects of the Russian Federation (municipalities).

Considering provisions of Rules No. 199n and the Provision 266-P, according to the Ministry of Finance of the Russian Federation and the Federal Treasury, the money issued by the organizations on receipt to the employees for the purpose of implementation of the transactions connected with payment of expenses of the organization for deliveries of goods, to performance of works, rendering services, traveling expenses, and also compensation to employees of documentary confirmed expenses is subject to transfer to accounts No. 40116 for implementation of the specified transactions according to Rules No. 199n.

At the same time, proceeding from provisions of Rules No. 199n, when implementing by the organizations of payment of the monetary commitments connected with traveling expenses or compensation to employees of documentary confirmed expenses with use of cards of the organization there is need for providing with the specified cards of each employee of the organization sent to business trip, and for compensation to employees of documentary confirmed expenses - in receipt of cash with use of the card of the organization with the subsequent cash disbursement of money to the employee from cash desk of the organization.

At the same time according to the Provision No. 266-P the physical person has the right to perform according to the bank account of physical person with use of bank card (further - the card of physical person) transactions in currency of the Russian Federation concerning which by the legislation of the Russian Federation it is not established will lock (restriction) for their making.

Considering stated, for the purpose of minimization of cash circulation, and also in view of inexpediency of issue of cards of the organization to each employee sent to business trip, and specifics of implementation of the expenses connected with compensation to employees of documentary confirmed expenses, the Ministry of Finance of the Russian Federation and the Federal Treasury find possible money transfer on bank accounts of physical persons - the staff of the organizations for the purpose of implementation by them with use of the cards of physical persons issued within "salary" projects, payment of traveling expenses and compensation to employees of documentary confirmed expenses.

At the same time, considering provisions of article 8 of the Federal Law of 06.12.2011 No. 402-FZ "About financial accounting", in the regulation determining accounting policy of the organization according to the Ministry of Finance of the Russian Federation and the Federal Treasury, the provisions determining procedure of payments with advance holders shall be provided.

The Ministry of Finance of the Russian Federation and the Federal Treasury ask financial bodies of subjects of the Russian Federation to bring this letter to financial bodies of the municipalities which are part of subjects of the Russian Federation.

Deputy Minister of Finance of the Russian Federation

A. M. Lavrov

Head of the Federal Treasury

R.E.Artyukhin

 

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