Checkout equipment. The checkout area must be specially equipped

16.06.2019

The equipment of the cash desk at the enterprise is stipulated by a number of requirements and provisions stipulating the conditions for reliable protection of the place where cash is stored. The cash desk is an isolated room with a door that closes from the inside, equipped with metal fireproof cabinets that are locked and sealed after work.

The rules for equipping the cash desk provide for the device of a window for customer service, which is closed from the inside by a door locked with a padlock. The windows of the room, chimneys, ventilation ducts and other possible ways of unauthorized entry.

Metal cabinets for storing money must be attached to the supporting structures of the building. The equipment of the cash desk of the organization provides for the presence of two fire extinguishers. The requirements for the equipment of the cash register premises stipulate specific requirements for the size and design of the cash register window and door, which can only be simplified if the premises are guarded by armed police or VOKhR.

The institution should provide for the arrangement of a security alarm system, consisting of several circuits of various operating principles - ultrasonic, radio wave, optoelectronic and other means of warning about cases of unauthorized persons entering the premises. The instruction for equipping the cash desk of an enterprise provides for an alarm device that sends a signal to the armed police unit or security.

At the end of the working day, the power supply of the cash register is completely turned off by turning it off from the central security post in order to prevent intruders from using power tools to open safes with money. In addition to signaling a possible penetration, the cash register equipment in budget institution should include fire alarm, which is powered by an independent power grid so that it can work around the clock.

New requirements for cash equipment

The requirements for cash register equipment in 2015 changed, now they are regulated by the instruction of the Central Bank of Russia No. 320-U, which simplified the procedure for maintaining cash transactions for individual entrepreneurs and for small businesses. Entrepreneurs no longer have to keep a cash book and limit the availability Money. However, if the turnover of cash in an enterprise is large, then even an individual entrepreneur is best to act in accordance with the requirements for enterprises:

arrange and equip a place for cash services;
appoint a permanent cashier;
adhere to cash discipline;
use cash registers.

The equipment of cash rooms for individual entrepreneurs is now not a mandatory requirement, but remains desirable. A liability agreement is concluded with the cashier, appointed by order of the head. In the temporary absence of a cashier, his functions can be assumed by the chief accountant of the enterprise.

What equipment should be in the room for the work of a cashier

The equipment of the cash desk of the enterprise is not only in providing a security system. There must be a cash register in the room, with the help of which all cash payments are accompanied by the issuance of a cash receipt. KKM also has fiscal memory, is registered with the tax authority and allows control of the movement of cash by the tax inspectorate.

They are accompanied by the conditions for their provision with software products that allow you to transfer information about the movement of funds to the central computer of the accounting department, on which all financial and accounting records are carried out. There is a provision on the procedure for using cash equipment, which normalizes all the actions of a cashier from keeping a record book to managing a cash register.

At the disposal of the cashier of the enterprise may be additional equipment that is not part of the mandatory. Thus, the requirements for cash equipment do not provide for the presence of bill counting machines, which greatly speed up the process of servicing customers by a cashier, or devices for checking the authenticity of banknotes in ultraviolet or infrared light. With the presence of such devices, the equipment of the cash desk at the enterprise makes it possible to exclude the ingress of counterfeit banknotes. At the same time, customer service by the cashier is simplified and accelerated.

The simplified approach of modern requirements applicable to individual entrepreneurs allows them to simplify the work with cash for the first time of their activity without purchasing special equipment. Then, when the turnover of cash increases, the individual entrepreneur can take additional measures to automate the service and to comply with the necessary security.

1. Walls, ceilings, partitions:

1.1. Capital external walls, ceilings, partitions are those that are made of brick or stone masonry with a thickness of at least 500 mm, concrete wall blocks with a thickness of at least 200 mm, concrete stones with a thickness of 90 mm in two layers, reinforced concrete panels not less than 180 mm thick.
1.2. Capital interior walls(partitions) are considered to be those that are made similar to the main external walls, or made of paired gypsum concrete panels 80 mm thick each with a metal lattice of reinforcement laid between them with a diameter of at least 10 mm and a cell size of not more than 150 x 150 mm, or from brickwork not less than 120 mm thick, reinforced with a metal grating.
1.3. External walls, ceilings, floors and partitions that do not meet the above requirements, with inside over the entire area must be reinforced with metal bars made of reinforcement with a diameter of at least 10 mm and a cell size of not more than 150 x 150 mm, which are then plastered. Lattices are welded to steel anchors firmly embedded in the wall, overlapping to a depth of 80 mm, with a diameter of at least 12 mm (to embedded parts from a steel strip 100 x 50 x 6 mm, adjusted to concrete surfaces with four dowels) with a pitch of not more than 500 x 500 mm.
If it is impossible to install the grating from the inside, it is allowed, in agreement with the security units, to install the gratings from the outside.
1.4. In the case of proximity of premises intended for the storage of material assets with premises of other organizations (with boiler rooms, boiler rooms, technical basements, entrances of residential buildings, ownerless buildings, etc.), walls, ceilings, floors and partitions on the inside must be reinforced the entire bordering area, as specified in paragraph 1.3.

2.1. In buildings and premises of modern construction, doors must comply with the requirements of GOST 6629-88, GOST 24698-81, GOST 24584-81, GOST 14624-84 and be so strong as to provide sufficient resistance to the physical impact of a person, as well as when trying to open them when using simple tools such as a crowbar, axe, hammer, chisel or screwdriver.
2.2. External (entrance) doors must be serviceable, well fitted to the door frame, solid, at least 40 mm thick, have at least two mortise non-self-latching locks installed at a distance of at least 300 mm from each other.
2.3. The entrance doors of the premises of the cash registers of enterprises must be upholstered on both sides with sheet steel with a thickness of at least 0.6 mm with a bend of the sheet on the inner surface of the door or on the end of the leaf with an overlap. Sheets are fastened along the perimeter and diagonals of the door leaf with nails 3 mm in diameter, 40 mm long and with a pitch of no more than 50 mm. The door must have a metal chain inside and a peephole.
2.4. The strength of the doors can be increased through the use of safety pads, safety corner lock strip, massive door hinges, end hooks on the side of the hinges, strengthening the door leaf and installing additional locks.
If there are door hinges or single-hinged rod hinges located on the outside, the door on the side of their location must be protected with end hooks.
2.5. Entrance doors of the premises of cash desks of enterprises must be additionally protected from the inside with lattice metal doors or sliding metal bars, which are locked with a padlock with the help of ears. Padlock lugs must be made from 6 x 40 mm metal strip. lattice metal doors are made of steel bars with a diameter of at least 16 mm, forming a cell of not more than 150 x 150 mm and welded at each intersection. Along the perimeter, the lattice door is framed with a steel corner 75 x 75 x 6 mm. Sliding metal gratings are made from a strip with a cross section of at least 4 x 30 mm with cells no larger than 180 x 180 mm.
Use of figured lattices with the same strength characteristics is allowed.
2.6. Framing the doorway (door frame) of the cash room should be made of steel profile. It is allowed to use wooden door frames, reinforced with a steel corner 30 x 40 x 5 mm, fixed to the wall with steel ruffs (crutches) with a diameter of at least 10 mm, a length of at least 120 mm.

3.1. The outer door (wall) must be equipped with a special window with a door for customer operations. The size of the window should not exceed 200 x 300 mm. If the dimensions of the window exceed those indicated above, then from the outside it should be strengthened with a metal lattice of the "rising sun" type. The requirements for the door and its frame are similar to the requirements for doors upholstered with sheet steel, with padlocks for a padlock and a latch on the inside.
3.2. All windows, transoms and vents of the cash desk must be glazed and have reliable and serviceable locks. Glass must be securely fixed in the grooves.
3.3. The main openings of the cash desk located on the ground floor are equipped with metal bars. The gratings are made of steel bars with a diameter of at least 16 mm, forming cells 150 x 150 mm. At the intersection of the rods must be welded. The ends of the bars of the lattice must be embedded into the wall to a depth of at least 80 mm and poured cement mortar or welded to metal structures.
If this is not possible, the grating is framed with a corner of 75 x 75 x 6 mm and welded along the perimeter to steel anchors firmly embedded in the wall to a depth of 80 mm with a diameter of at least 12 mm and a length of at least 120 mm (to embedded parts from steel strip 100 x 50 x 6 mm, fixed to concrete surfaces with four dowels) with a pitch of not more than 500 mm on the protected surfaces. The minimum number of anchors must be at least two per side.
3.4. It is allowed to use decorative gratings or blinds, which, in terms of strength and, if possible, penetration through them, should not be inferior to the above gratings. The form of decorative lattices is coordinated with the architect of the city, district.
3.5. Depending on the design of window frames used, grilles can be installed both on the inside of the room and between the frames.
3.5.1. When installing gratings from the inside, frames and vents should open outwards.
3.5.2. When installing gratings between frames, the window of the outer frame should open outward, and the window of the inner frame - into the interior of the room.
3.5.3. In rooms where all windows are equipped with bars, one of them is made sliding with a padlock.
3.6. Enough effective way protection of window openings is the installation of protective shields and shutters on them, which can be installed both on the inside and on the outside of the window.
3.6.1. In the premises intended for the placement and storage of material assets of group B, protective shields and shutters are installed instead of gratings, and in the premises of group A - in addition to gratings.
3.6.2. If protection is carried out from the outside, then protective shields and shutters should be locked with one or two bolts (in the presence of high windows - more than 1.5 m) and a padlock. If protection is carried out from the inside of the window, then protective shields and shutters can only be locked with a bolt.
3.6.3. Protective shields and shutters should be similar in design to entrance doors and made of tongue-and-groove boards with a thickness of at least 40 mm or from materials of equivalent strength, and in rooms intended for placing material assets of group A, shields and shutters are upholstered with sheet steel similarly to clause 2.3.

4. Ventilation shafts, boxes and chimneys:

4.1. Ventilation shafts, ventilation ducts and chimneys that have access to the roof or to adjacent rooms and, with their cross section, entering the rooms where material assets are located, must be equipped at the entrance to these rooms with metal gratings made of a corner with a cross section of at least 75 x 75 x 6 mm and fittings with a diameter of at least 16 mm and with a cell of not more than 150 x 150 mm.
Lattices in ventilation boxes on the side of the protected premises should be no more than 100 mm from the inner surface of the wall (ceiling).
4.2. In the case of passage of ventilation ducts and chimneys with a diameter of more than 200 mm in the walls of the cash desk, they must be reinforced from the inside along the entire area bordering the duct with gratings, as indicated in clause 1.3.
4.3. Ventilation ducts and chimneys with a diameter of more than 200 mm, passing through the cash register premises, must be equipped at the entrance (exit) to these premises with metal gratings made of a bar with a diameter of at least 10 mm or a strong metal mesh, followed by a wire wrapping for connection to a security alarm.
4.3.1. It is allowed to use false grilles made of a metal tube with a hole diameter of at least 6 mm, with a cell of 100 x 100 mm, to protect the ventilation ducts and chimneys, for pulling the wire of the alarm loop.

5. Locking devices:

5.1. As locking devices installed on doors, windows, hatches, etc. used: mortise non-self-latching locks, overhead, padlock (barn, control) locks, internal hooks, latches, bolts, latches, etc.
5.2. For locking entrance doors in the cashier's room it is necessary to use high-security locks of the "Abloy" type, lever locks with a double-bit key, cylinder pins of 2 or more rows.
5.3. The degree of protection against opening or selection of keys is increased if the closing cylinder of the lock with cylinder mechanism has more than five locking pins (there are more than five recesses on the key), and the key should not have more than three recesses of the same depth and next to each other there should not be more than two recesses of the same depth.
5.4. Lever locks must have at least six levers (symmetrical or asymmetrical). The number of levers corresponds to the number of steps of the key bit, reduced by one step, designed to move the bolt of the lock.
5.5. Padlocks should be used mainly for additional locking of doors, bars, shutters. These locks are sufficiently effective in terms of protection only if they have a hardened steel shackle and a massive body (barn lock), and also if there are protective covers, plates and other devices at the places of their installation on the lockable structures that prevent the possibility of folding and sawing lugs and clasps.
5.6. The part of the mortise lock cylinder protruding beyond the door leaf from the outside of the door must be protected from breaking or knocking down by a safety pad, socket, shield. The protruding part of the cylinder after installing the safety lining, socket, shield should be no more than 2 mm.
5.7. An indicator that significantly affects the security properties of the lock is the method of fastening safety plates, sockets, shields on the door leaf, i.e. fastening them with screws or screws. In locks intended for locking entrance doors, fastening of linings, sockets, shields should be carried out only with screws.
5.8. In the cashier's room, in addition, for locking the lattice door, a steel bolt should be provided. The bolt output must be at least 22 mm. Most of the locks of domestic production meet these requirements. The striker plate must be strong, at least 3 mm thick and well fastened with screws to the door frame.
5.9. High rates Reliability to burglary has a L-shaped strike plate, which is fastened not only to the door frame, but also to the wall with the help of anchors.
5.10. Door linings should be made of a metal strip 4-6 mm thick and at least 70 mm wide.
5.11. Padlock lugs must be made from 6 x 40 mm metal strip.
5.12. The reliability of locking doors or gates can be increased by using reinforced canopies. Reinforced canopies should be made of steel. When padlocked, the strike plate of the reinforced canopy securely closes access to its fastening elements (screws).
5.13. Door hooks must be made of a metal bar with a diameter of at least 12 mm.
5.14. Fastening hooks and linings in walls, door frames and other places should be done using bolts or crutches (ruffs) with a diameter of at least 16 mm. Passable bolts are fixed from the inside of the room with washers and nuts with the end of the bolt riveted.

6. Door hinges:

6.1. Door hinges must be strong and made of steel. Fastening must be done with screws.
6.2. When opening the doors "outwards" on door hinges end hooks must be installed to prevent penetration into the room in case of tearing off the hinges or their mechanical damage. End hooks when closing the door are installed in the door frame anchor plates or similar items. If the doors are metal, then the end hooks are welded; if the doors are wooden, then they are installed with screws.

Even if the travel agency rents an office, it must allocate a separate room, equipped according to strict rules, to accommodate the cash desk. This conclusion was reached by the Federal Antimonopoly Service of the Volga District in its resolution dated June 7, 2010 No. А57-25445/2009.

THE ESSENCE OF THE DISPUTE
Based on the results of an audit conducted in a travel agency, the controllers issued a decision to fine the company under Article 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of 40,000 rubles. The reason was that the cash desk was not equipped in the organization. The travel agency decided to challenge this decision in court.

THE COURT'S DECISION
However, the arbitrators took the side of the controllers. And that's why.

According to paragraph 3 of the Procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40), in order to make cash payments, each enterprise must have a cash desk. In this case, the cash register must meet the following requirements:
- be isolated from other office and utility rooms;
- be located on the intermediate floors of multi-storey buildings;
- have solid walls, solid floors and ceilings, reliable internal walls and partitions;
- be closed on two doors: external, opening outward, and internal, made in the form steel grating, opening towards the internal location of the cash desk;
- be equipped with a special window for issuing money;
- have a safe (metal cabinet) for storing money and valuables, firmly attached to the floor and wall building structures with steel ruffs;
- Have a proper fire extinguisher.

In this case, such requirements were not met by the travel agency: she rented an office, and she did not have consent to re-equip the rented premises to create inside it a separate room cash desks. An intercom, 24-hour security booths, a fire alarm and alarm buttons were installed in the office. The firm considered this sufficient to ensure the safety of the money received for trips from customers.

However, the court expressed a different opinion: regardless of the premises in which the cash desk is located (in its own or rented), it must be equipped in accordance with all the rules. And since this was not done, the arbitrators recognized the fine imposed on the travel agency as legitimate.

FINDINGS
Most travel agencies rent an office for their activities. Therefore, when concluding lease agreements, they need to state that the travel agency will convert one of the premises into a cash desk. Such works are considered as inseparable improvements to the leased property. And for their tax accounting, it is necessary to indicate in the contract how they will be financed - whether the landlord will reimburse their cost or whether such work will be covered by the travel agency. Indeed, in the latter case, it will be able to amortize inseparable improvements over the entire period of office lease, recognizing such expenses for the purposes of taxation of profits (paragraph 1 of article 258 tax code RF).

If the contract is concluded for an indefinite period
If the lease is for an indefinite period, depreciation for non-separable improvements that the lessor does not recover is expensed by the lessee until either party announces the termination of the lease. Such clarifications are given by the Federal Tax Service of Russia in a letter dated May 24, 2010 No. ShS-37-3 / [email protected]

The article was published in the journal "Accounting for tourism activities" No. 9, September 2010.

Organization on the territory Russian Federation cash circulation is carried out in accordance with the Regulations of the Central Bank of the Russian Federation on the rules for organizing cash circulation in the territory of the Russian Federation dated 05.01.1998 No. 14-P and the Procedure for conducting cash transactions in the Russian Federation, approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation dated 22.09.1993 No. 40.
According to par. 1, 2, paragraph 29 of the Order, the heads of enterprises are required to equip the cash desk. The cash desk of the organization must be located in an isolated room designed for receiving, issuing and temporarily storing cash.
The management of the enterprise is duly obliged to ensure the safety of money during its delivery from the bank institution and delivery to the bank in accordance with the Recommendations for ensuring the safety of funds given in Appendix No. 2. In cases where, through the fault of the heads of enterprises, the necessary conditions that ensure the safety of funds, they are responsible in established by law okay.

Everyone knows that many small businesses do not have an equipped cash desk. They simply cannot afford it due to the lack of free space or the landlord's ban on redevelopment of the leased area, or due to lack of funds.
However, the absence of a specially equipped cash room, as well as its non-compliance with certain technical parameters can result in a large fine for the organization, which will be difficult to challenge.

The Central Bank and many courts believe that if the cash desk is not properly equipped, then the organization does not follow the procedure for storing free cash, thereby violating the Procedure for conducting cash transactions. For this, administrative responsibility is provided on the basis of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation. Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed, among other things, in non-compliance with the procedure for keeping free cash, entails the imposition of an administrative fine on officials in the amount of 4,000 to 5,000 rubles; on the legal entities- from 40,000 to 50,000 rubles.
Tax officials identify such offenses during, for example, field trips tax audits or when checking compliance with the legislation on the application of CCP. Having discovered the absence of a cash room, inspectors are unlikely to miss the opportunity to punish the company (entrepreneur).

In case of claims from the tax authorities, the manager may try to persuade the controllers to issue a fine not on the company, but on himself. After all, the Procedure for Conducting Cash Operations establishes that the responsibility to equip the cash desk lies with the head, and he is responsible if, through his fault, conditions were not created to ensure the safety of money. The fine for the director is 10 times less than the fine for the organization. But it should be remembered that if the director fails to agree, then at the same time you can get two fines - both for the company and for the head. The law does not prohibit tax authorities from doing this.
The legality of bringing the company to administrative responsibility for the lack of a cash room can be challenged in court. But one should not rely too much on the loyalty of the courts, since arbitration practice in such cases is ambiguous. A positive outcome of the dispute cannot be guaranteed.

There is a categorical opinion of the judges. Since the procedure for storing free cash includes the mandatory equipment of a cash desk that meets all the established requirements, any deviations from this rule are unacceptable. This is noted in the Resolutions of the FAS DVO dated November 23, 2009 No. F03-6318 / 2009, dated 08.20.2009 No. F03-3496 / 2009, FAS PO dated 10.15.2009 in case No. A12-13358 / 2009, FAS SKO dated 12.21.2009 on Case No. А53-16835/2009.

However, there are still chances to avoid a fine.
For example, in the resolution of the Federal Antimonopoly Service of the North Caucasus District dated July 29, 2010 in case No. A32-53490 / 2009, it is said that the mere fact that an organization does not have an isolated room intended for receiving, issuing and temporarily storing cash does not constitute a composition offenses under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.
Also, some courts (Resolutions of the FAS VVO dated 11.08.2009 in case No. A11-904 / 2009, FAS ZSO dated 06.23.2009 No. F04-3665 / 2009 (9165-A03-3), FAS UO dated 11.17.2009 No. F09- 8921/09-C1, FAS TsO dated 12/11/2009 in case No. A09-7203/2009) may recognize this offense as insignificant.

In accordance with Art. 2.9 of the Code of Administrative Offenses of the Russian Federation, with the insignificance of the administrative offense committed, the judge, body, official authorized to decide the case of an administrative offense may release the person who committed the administrative offense from administrative responsibility and confine himself to an oral remark. At the same time, when qualifying an offense as insignificant, it is necessary to proceed from an assessment of the specific circumstances of its commission.

The Second Arbitration Court of Appeal dated May 16, 2008 in case No. A28-1884 / 2008-82 / 12 with reference to paragraph 18 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 2, 2004 No. 10 "On some issues that have arisen in judicial practice when considering cases of administrative offenses" qualified the offense as minor, based on an assessment of the specific circumstances of its commission. In particular, the insignificance of the offense takes place in the absence of a significant threat to the protected public relations, any significant damage to the state, adverse consequences. Therefore, offenses committed by the organization can be recognized as insignificant on the basis that there is a safe for storing money in the accounting department, the rented premises are guarded by the guard service of the landlord, and the chief accountant must control the safety of material assets. All these facts indeed indicate that the applicant's inaction did not create a significant threat to public relations protected by law.

For example, some courts do not accept as evidence that the company is not at fault if the premises being checked have fire alarms, video surveillance, and window bars. The violation can be regarded by the court as insignificant even in the case when the organization still has an isolated cash desk, but at the same time there are no bars on the windows or inner door. The court may grant leniency on the basis that the organization could not fulfill all established requirements, since the premises are rented by her, and she does not have the right to carry out any reconstruction in it without the permission of the owner. However, this circumstance is not always taken into account.

According to the Supreme Arbitration Court of the Russian Federation, it is possible to qualify an offense as insignificant only in exceptional cases. And if the court does not see the grounds that testify to the exclusivity of the particular case under consideration, then it will refuse to recognize the absence of a cash desk as a minor offense.

The most progressive courts, which, by the way, are not so numerous, generally consider that the absence of an isolated room intended for receiving, issuing and temporarily storing cash does not constitute an offense under Article 15.1 of the Code of Administrative Offenses of the Russian Federation. In their opinion, before bringing the company to administrative responsibility for non-compliance with the procedure for keeping free cash, the tax authority must prove that the applicant has free cash and their amount, as well as the fact of their storage.

Thus, by going to court, the organization still has a chance to win it and avoid a fine for the lack of a cash register. Nevertheless, one must always remember that having won in court, the tax authorities may not forget about you and pay you a second visit. Therefore, in order not to be under the constant “supervision” of controllers, try to do everything possible to fulfill the requirement for equipping the cash register.

federal law No. 294-FZ of December 26, 2008 establishes the procedure for organizing and conducting inspections of legal entities and individual entrepreneurs, the rights and obligations of bodies authorized to exercise state control, as well as the rights and obligations of legal entities and individual entrepreneurs in the exercise of state control, measures to protect them rights and legitimate interests. The specified Federal Law establishes the terms and frequency of inspections with notification by the state control (supervision) body to the prosecutor's office at the place where the activities of small and medium-sized businesses are carried out. At the same time, the specificity of conducting inspections of compliance with the legislation on the application of CCPs involves fixing the actual activities of legal entities and individual entrepreneurs when they make cash payments at the time of the inspection, which does not imply prior informing the object of the inspection about the beginning of its conduct. Thus, the organization and implementation of measures to control the use of cash registers, carried out as part of inspections of compliance with the procedure for working with cash and the procedure for conducting cash transactions are not subject to Law No. 294-FZ.

Note! If an organization does not conduct any cash settlements with its counterparties, and salaries and other payments to employees are transferred by bank transfer, then it is not required to have an equipped special cash room.

Also on this topic.

To begin with, let's figure out who needs a cash register, what does it look like, who is obliged to equip the cash room?
Let us turn to the Procedure (approved by the Letter of the Central Bank of the Russian Federation dated 04.10.1993), in Art. Section 3 I of which it is indicated that each organization, regardless of the legal form, must have a cash desk to make cash payments. In sec. II specifies that issuance and receipt of funds should be carried out only at the cash desk of the enterprise. The same provision obliges the manager to equip a cash desk (an isolated room designed for receiving, issuing and temporarily storing cash) and ensuring the safety of money in its premises, as well as when delivering them from a bank institution and depositing them with a bank.
In cases where, due to the fault of the heads of enterprises, the necessary conditions were not created for the safety of funds during their storage and transportation, liability arises under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation. It entails the imposition of a fine on officials in the amount of four to five thousand rubles; for legal entities - from 40 to 50 thousand rubles.
The requirements for the arrangement of cash rooms are quite stringent. To ensure the reliable safety of cash and valuables the checkout area must meet the following criteria:
- be isolated from other office and utility rooms;
- located on the intermediate floors of multi-storey buildings. In two-story buildings, cash desks are located on the upper floors, and in one-story buildings, the windows of the cash register are equipped with internal shutters;
- have solid walls, solid floors and ceilings, reliable internal walls and partitions;
- be closed on two doors: external, opening outward, and internal, made in the form of a steel lattice, opening towards the internal location of the cash desk;
- be equipped with a special window for issuing money;
- have a safe (metal cabinet) for storing money and valuables, firmly attached to the floor and wall building structures with steel ruffs;
- Have a proper fire extinguisher.
And this is just a general list of requirements. As you can see, they are quite serious. The organization of the cash room will cost the company, as they say, a pretty penny and will cause genuine interest among the inspection authorities.

We study the regulatory framework

Can the tenant re-plan the premises for a cash room or repair a cash room that does not meet the requirements of the Central Bank of the Russian Federation? And will there be inseparable improvements to the leased property? After all, its accounting depends on the correct classification of this expense.
Let's turn to the Civil Code of the Russian Federation. According to Art. 616 the lessor is obliged to produce at his own expense overhaul leased property unless otherwise provided by law, legal acts or the lease agreement. The latter may be assigned the obligation to carry out major repairs by the tenant. And here current repairs are the responsibility of the tenant, which must:
- Maintain property in good condition;
- carry out current repairs at their own expense;
- bear the cost of maintaining the property, unless otherwise provided by law or the lease agreement.
In addition, the Civil Code provides for the possibility of making inseparable and separable improvements to the leased property (Article 623), i.e. Separable improvements made by the tenant shall be his property, unless otherwise provided by the lease agreement. In the event that the lessee has made, at his own expense and with the consent of the lessor, improvements to the leased property that cannot be separated without harm to him, the lessee shall have the right, after the termination of the contract, to reimburse their value, unless otherwise provided by the lease agreement.
The above article has a very important point: the cost of inseparable improvements to the leased property, made by the tenant without the consent of the landlord, is not subject to compensation, unless otherwise provided by law.
Studying this issue, we are faced with the terms: maintenance, overhaul, inseparable improvements.
What does the Tax Code say about repair work? Article 260 considers the expenses for the repair of fixed assets made by the taxpayer as other expenses and recognizes them for taxation purposes in the amount of actual expenses in the reporting (tax) period in which they were incurred. The provisions of this article shall also apply to the expenses of the tenant of depreciable fixed assets, if the agreement between him and the lessor does not provide for the reimbursement of these expenses.
At the same time, expenses for the acquisition and (or) creation of depreciable property, as well as expenses incurred in the event of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets, are not taken into account for tax purposes (Article 270 of the Tax Code).
Depreciable property is recognized as capital investments in leased fixed assets in the form of inseparable improvements made by the lessee with the consent of the lessor, as well as capital investments in fixed assets provided under a contract for gratuitous use in the form of inseparable improvements made by the borrowing organization with the consent of the lender .
The Tax Code also adds new terms: repair of fixed assets (other expenses for taxation purposes) and the creation of depreciable property, completion, additional equipment, modernization, reconstruction (expenses that are not taken into account for income tax purposes).

Let's put it all together and categorize

Repair: current, capital current, capital (modernization, reconstruction, technical re-equipment). Creation of depreciable property - creation of inseparable improvements in the leased property.
We used to call any construction work repair. How to properly qualify such work? What will be the current repair, and what will be the capital? Which of these will be inseparable improvements?
The Civil and Tax Codes do not provide a deciphering of the concept of repair, but let's try to find it in an extensive regulatory framework. This does not contradict the Tax Code, which stipulates (clause 1, article 11) that the concepts and terms of civil, family and other branches of the legislation of the Russian Federation are applied in the sense in which they are used in these branches of legislation, unless otherwise provided. First, let's understand the concept of repair. Repair is one of the main forms of restoration of fixed assets and is divided into current, medium and capital. In addition to repair, a form of restoration of fixed assets is their modernization and reconstruction.
The definition of maintenance and overhaul is given in the following documents:
- Regulation MDS 13-14.2000, approved by the Decree of the USSR Gosstroy of 12/29/1973 N 279;
- Departmental building codes(VSN) N 58-88 (P), approved by the Order of the State Committee for Architecture under the Gosstroy of the USSR of 11/23/1988 N 312;
- Letter of the USSR Ministry of Finance dated 05/29/1984 N 80.
Yes, repair industrial buildings and structures is a set of technical measures aimed at maintaining or restoring the original performance of both the building and the structure as a whole, and their individual structures.
Maintenance are considered works on the systematic and timely protection of parts of buildings and structures and engineering equipment against premature wear by taking preventive measures and eliminating minor damage and malfunctions.
Overhaul- these are such works in the course of which the worn-out structures and parts of buildings and structures are replaced or replaced with more durable and economical ones that improve the operational capabilities of the repaired objects, with the exception of a complete change or replacement of the main structures, the service life of which in buildings and structures is the longest .
Please note that the renovation of the premises does not create additional objects that could be qualified as inseparable improvements.
So how then do inseparable improvements? Unfortunately, there is no deciphering of this concept in any of the normative documents, which allows tax inspectors to interpret any major repair costs as inseparable improvements. Consequently, the burden of clarifying this issue during endless litigation fell on the shoulders of the Ministry of Finance and the judiciary.
It is important to note that the system Russian law there is no concept of judicial precedent. However, let's try to analyze the extensive judicial practice that exists at the moment, given that the decisions and resolutions of the highest judicial instances have an impact not only on the practice of arbitration courts, but also on the activities of administrative bodies, since the Federal Tax Service of Russia monitors, summarizes and brings to the attention of its territorial divisions this information to be taken into account in daily work.

What is not an inseparable improvement?

Suppose that the tenant is obliged by the lease agreement to carry out current repairs at his own expense, as well as repairs to the premises related to the improvement of their finishing. This type of repair is often referred to by the tax authorities as inseparable improvements.
The tenant, according to the concluded agreement, makes a major overhaul of the finishing of the premises. Will it be an inseparable improvement? No, if the leased premises before and after repair are used by the tenant for their intended purpose, and also if the types of repair work correspond to the concept of major repairs specified in Appendix 8 and Regulation MDS 13-14.2000, approved by Decree of the Gosstroy of Russia N 279, and are not reconstruction or completion . This position is also supported by the Federal Antimonopoly Service of the Moscow District. In the Decree of October 24, 2008 N KA-A40 / 9881-08, which considers the claim of the IFTS N 7 for the city of Moscow, which went to court with a request to charge income tax. Supporting the position of the taxpayer, the court came to the conclusion that all the disputed works in their form relate to current, medium and major repairs, the costs incurred were reasonably taken into account when forming the income tax base. The court found that the nature of the work performed does not indicate that these works carried out reconstruction, completion, technical re-equipment, modernization, since there were no consequences in the form of a change in the technological or service purpose of the equipment, building, structure, and the functional purpose of the repaired premises was not changed. Acts of work performed also confirm the fulfillment of the requirements of Art. 252 of the Tax Code and the economic feasibility of the costs of paying for repairs, their connection with the applicant's production activities.
The position of the Federal Antimonopoly Service of the Moscow District is unchanged and confirmed by the Decree of December 3, 2009 N KA-A40 / 12047-09-2 and the Decree of January 14, 2009 N KA-A40 / 12824-08. Federal arbitration courts of other districts are in solidarity with this position, for example, the Decree of the FAS of the East Siberian District of February 26, 2007 N A33-5384 / 06-F02-610 / 07 in case N A33-5384 / 06 and the Decree of the FAS of the West Siberian district dated May 30, 2007 N F04-3262 / 2007 (34491-A27-26) in case N A27-16094 / 2006-6. Thus, the implementation of capital expenditures in leased property does not always create inseparable improvements if they are current major repairs. If the expenses are incurred for the purpose of current maintenance of fixed assets in working order, then they are taken into account at a time as part of other expenses as repair expenses in accordance with the provisions of Art. 260 of the Tax Code (Letter of the Ministry of Finance of Russia dated 08.10.2008 N 03-03-06 / 2/140).

How do inseparable improvements come about?

Let's go back to the Tax Code, which defines depreciable property as capital investments made by upgrading or reconstructing an object into leased fixed assets in the form of inseparable improvements.
The main difference between inseparable and separable improvements is the impossibility of separating them from the leased object without causing harm and the impossibility of using them separately from it. For a more complete understanding of the subject, let us return to the definitions of reconstruction and modernization, which are given by the Tax Code and the Urban Planning Code.
Reconstruction is a change in the parameters of capital construction objects, their parts (height, number of floors, area, production capacity indicators, volume) and the quality of engineering and technical support. That is, the product of inseparable improvements can be considered as one of the ways to dispose of property - changing its state, target or functional affiliation and (or) appearance, as a result of which improvements are created that are inseparable from the rented thing without harm to the latter, and at the same time there is an increase or maintenance of operational, consumer, aesthetic, etc. qualities of the leased property, entailing, in turn, an increase or preservation of the price of the leased object.
Summing up, let's try to define inseparable improvements. Inseparable improvements are property transformations that cannot be attributed to major repairs. Moreover, these are such changes that do not lead to the emergence of a new thing, the property existed and was used for its intended purpose, this is something new, additional, without which the property could be used for its intended purpose before.

We study the lease agreement

The contract, most likely, provides for the procedure for major repairs and the procedure for compensating investments in leased property.
When making capital expenditures (whether they are inseparable improvements or capital expenditures), the tenant must obtain the consent of the landlord (Article 623 of the Civil Code). In the absence of such, the tenant is not entitled to a refund of his expenses and, moreover, will not be able to take into account the expenses incurred as expenses for income tax purposes.
Please note that current repairs do not require agreement with the landlord, since the obligation to carry out current repairs lies by law (unless, of course, this is specifically stipulated in the lease agreement) on the tenant.
What can be terms in the lease And what are the consequences of this:
- the lease agreement does not provide for reimbursement of the tenant's expenses for the creation of inseparable improvements made with the consent of the landlord;
- the lease agreement does not provide for reimbursement of capital costs incurred by the tenant with the consent of the landlord;
- the lease agreement provides for the reimbursement of capital costs, including the creation of inseparable improvements made with the consent of the lessor.
Let's take two situations as an example. The initial data are the same, the tenant and the lessor in the lease agreement do not provide for reimbursement of the costs of the first for the production of current repairs. But it is stipulated that the tenant undertakes not to carry out any capital work, as well as redevelopment and re-equipment of the leased premises (inseparable improvements) without the written consent of the landlord. The cost of all capital repairs and inseparable improvements made by the tenant in the leased premises is not compensated by the landlord, and at the end of the lease term, the improvements made are transferred to the landlord.
Situation one: inseparable improvements do not occur. Trade organization Ltd. Beautiful furniture"leases retail and office space on the ground floor of the shopping complex. According to the plan of leased space, out of 850 sq. m of leased space, 450 sq. m is a trading floor, 400 sq. m is office space, including corridors and a cash room. The tenant's administration, after conducting inspection of the premises, found that the thickness of the walls of the cash room does not meet the standards established by the Procedure for Conducting Cash Operations (approved by the Letter of the Central Bank of the Russian Federation dated 04.10.1993), and there is no security alarm.Re-planning of the rented premises does not occur, and their official purpose does not change.
In order to figure out what kind of construction work (major repairs, current repairs or inseparable improvements) will be carried out by Krasivaya Mebel LLC, you need to study the subject of construction in more detail. Let's take a closer look at the requirements for the construction of walls and ceilings for cash room equipment.
Capital internal walls (partitions) are considered to be those that are made similarly to the main external walls or are made of paired gypsum concrete panels 80 mm thick each with a metal lattice of reinforcement laid between them with a diameter of at least 10 mm and a cell size of not more than 150 x 150 mm or made of brick masonry with a thickness of at least 120 mm, reinforced with a metal grate.
If the walls in the rented premises do not meet the above requirements, certain work must be carried out. External walls, ceilings, floors and partitions from the inside over the entire area must be reinforced with metal bars of reinforcement.
If it is impossible to install the grille from the inside, it is allowed, in agreement with the security units, to install it from the outside.
If the walls in the rented premises do not meet the above requirements, the organization will be forced to reinforce them with metal bars made of reinforcement or erect new partitions that meet the requirements of the Regulation.
To figure out whether the strengthening of walls or the construction of new partitions is a major overhaul or current, or the creation of inseparable improvements, we turn to MDS 13-14.2000, which provides a very detailed list construction works. It states that the strengthening of existing partitions by setting ruffs, wedges should be attributed to current repairs, and the cost of it is immediately written off as expenses of the tenant. But the repair, replacement and replacement of worn-out partitions with more advanced designs are the capital costs of the tenant, which also relate to his other expenses (Article 260 of the Tax Code).
Now let's see if the installation of an alarm is an inseparable improvement? Of course not! After all, the installation of an alarm does not change the properties of the property and its official purpose. This position is also confirmed by the Decree of the FAS of the Moscow District dated December 3, 2009 N KA-A40 / 12047-09-2 in case N A40-20125 / 09-112-92.
The materials of the case confirm and are not disputed by the tax authority that the applicant, under the work contract on May 4, 2006 No. 11, incurred the costs of installing a telephone and structured cable network in the rented premises. These works are qualified by the tax authority as capital investments (inseparable improvements) in the leased property, which led to the creation of a new item of fixed assets. The courts, when considering the case, found that the costs of the company are not the costs of reconstruction, completion, technical re-equipment or modernization of the fixed asset object, since they did not lead to a change in the technological or service purpose of the building equipment and functional purpose premises. Evidence confirming that as a result of the work a new item of fixed assets was created, and also that they led to the creation of inseparable improvements in the leased property, the tax authority did not provide. At the end of the repair work, Krasivaya Mebel LLC must include the costs of repairs in the rented premises as part of other expenses in accordance with Art. 260 of the Tax Code of the Russian Federation.
Situation two: there are inseparable improvements. Under the lease agreement LLC "Doors Wholesale" leases retail space in the amount of 800 sq. m, of which 800 sq. m - the area of the trading floor.
The administration of Doors Wholesale LLC, after examining the premises, came to the conclusion that it does not correspond to the activities of the enterprise. It was decided to use 400 sq. m to accommodate exhibition samples, and reorganize the remaining area under office space, 20 sq. m which will occupy the premises of the cash room. When carrying out redevelopment of the above premises, Doors Wholesale LLC is obliged to agree on the upcoming repair work with the landlord. As we have established from the initial data of the example, the service purpose of the rented premises will be changed during the repair. What kind of work will be carried out by Doors Wholesale LLC? Let's return to MDS 13-14.2000. According to the List given in Appendix No. 8, the construction of partitions is a capital work. This means that the repair carried out by Doors Wholesale LLC is a major one, it affects the change in the official purpose of the leased premises, therefore, inseparable improvements will be created during the repair.

Accounting for inseparable improvements

Consider accounting treatment for inseparable improvements. According to clause 5 of PBU 6/01, fixed assets include capital investments in leased fixed assets if the following conditions are simultaneously met:
- the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
- the object is intended to be used for a long time, i.e. a term lasting more than 12 months or a normal operating cycle if it exceeds 12 months;
- the organization does not assume the subsequent resale of this object;
- the object is able to bring economic benefits (income) to the organization in the future.
Initial cost of fixed assets the amount of actual costs for the acquisition, construction and manufacture is recognized, except for value added tax and other reimbursable taxes. Term beneficial use object of fixed assets is determined by the organization when accepting the object for accounting. Accrual of depreciation charges for an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.
Useful life fixed assets in the form of capital investments in a leased building in accounting can be set equal to the remaining lease term (based on the terms of the lease agreement) (clause 20 PBU 6/01). However, the organization, based on the possibility of extending the term of the lease agreement, may also establish a longer useful life of the capital investments made, up to the useful life of the leased building. In addition, such a reflection of inseparable improvements that are not reimbursed by the lessor will make it possible to bring accounting and tax accounting closer together.
The amounts of accrued depreciation on fixed assets used in the main activities of the organization are recognized in accounting as expenses for ordinary activities (clause 5 of PBU 10/99).

Tax Accounting for Inseparable Improvements

For the purposes of profit taxation, capital investments in the form of inseparable improvements made by the lessee with the consent of the lessor are recognized as depreciable property (Article 256 of the Tax Code).
The initial cost of a fixed asset is determined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which it is suitable for use, with the exception of value added tax and excises (Article 257 of the Tax Code). The cost of capital investments made by the lessee with the consent of the lessor, and the cost of capital investments that are not reimbursed by the lessor, are depreciated over the term of the lease, based on the depreciation amounts calculated taking into account the useful life determined for the leased items of fixed assets or for capital investments to the said objects in accordance with the Classification of Fixed Assets approved by the Government of the Russian Federation.
It is worth noting that from January 1, 2010, the taxpayer has the right to establish an independent useful life different from that adopted for leased fixed assets, but established by the Classification of fixed assets approved by the Government of the Russian Federation.
In this case, if the Classification of fixed assets approved by the Government of the Russian Federation does not establish a useful life for specific capital investments, the provision of clause 6 of Art. 258 of the Tax Code, according to which for those types of fixed assets that are not specified in depreciation groups, the useful life is set by the taxpayer in accordance with specifications or manufacturer's recommendations.

Documenting

Summing up the above, it should be noted that the initial information for classifying the work performed as repair or modernization will be the contract and the act of the form KS-2 (approved by the Decree of the State Statistics Committee of Russia dated November 11, 1999 N 100). Therefore, organizations should be very careful when filling out and accepting these documents for accounting, since the KS-2 form indicates a list of work performed, and according to it, the organization will have to attribute certain costs to current or major repairs, or to create inseparable improvements.
Do not forget that it is the primary documents that allow you to avoid disputes with the tax authority.