What threatens the company with errors of the accountant?

Accounting - one of the most laborious, responsible and complete non-obvious nuances of the site of the enterprise. Often in the company, successfully and deployed leading activities, there are many accounting specialists. They are engaged in the calculation of the tax base, leave the primary and reporting and statistical documentation and, most importantly, take decisions every hour that affect the company as a whole.

Tracking how professional and high-quality employees perform their duties is sometimes difficult. This is due to many factors: the manager's busyness, his lack of specific knowledge in accounting. In addition, specialists in a narrow field can be "transferred" to an unfamiliar site, and to understand the work, it takes time, and errors are inevitable. The services of an accountant, which the company is rendered by the profile firm "from outside", do not apply to this situation - there is always a competent and practically "savvy" specialist responsible for the work.

The accountant is mistaken - the FTS reacts with sanctions for the employer

Due to the accuracy of the compilation, the timing of filing, the relevance of the application of accounting policies or the form of taxation are strictly monitored by the executive authorities - with fines and sanctions "at the ready." They regularly conduct regular, planned and completely unexpected checks and, when submitting reports, carefully study it. However, in the light of the recent legislative trends (see, for example, the amendments to the Administrative Code of the Russian Federation, made from 2013 to the present), the responsibility for violations increasingly falls not on the accountant, but on his employer.

Of course, the employee will also be responsible. Before the state, it is usually expressed in a financial penalty and on average is 2000-3000 rubles, and the decision can often be challenged. Before the company, the employee usually answers within the disciplinary or all the same monetary "retaliation". However, this is possible only if the duties fixed in the employment contract are neglected (including the full material responsibility that must be prescribed in it), and the fine does not exceed, as a rule, the average monthly salary of the accountant, which does not always cover the costs.

Despite the troubles for the employee, most of the sanctions for his violations fall on the company. Even law-abiding organizations are not insured against a "surprise", which can be expressed in the form of blocked accounts, confessions of conventional transactions imaginary, feigned due to incorrectly assessed taxes and so on. If the accountant, in order to avoid penalties or fines, "hedges", organizing overpayments, or improperly contributes / calculates VAT, all this may lead to the need to restore the accounting as a whole. In addition, sometimes the accountant treats legislation (not always transparent) not as a tax inspector, and the company has to pay for it.

What accounting mistakes lead to consequences for the company

Enterprises often treat fines as "unavoidable evils", refusing to conduct regular audits and not wanting to study the accounting services market, believing that this is unnecessary. This behavior is fundamentally wrong. The company can be fined a significant amount in many cases - and, unfortunately, very common.

The tax code in the current version says that for "gross violations of the rules" in the accounting of income / expenses or taxable objects, fines of 30,000 rubles are provided. Under the "gross" shortcomings NK understands both serious offenses (including, obviously, criminal intent), as well as formal errors, mistakes or lack of accounting in general. Instead of differentiating fines, state bodies prefer to "scale" them and expand the list of violations.

To date, the company will be responsible if:

• There is no primary documentation and invoices - this is an occasion to recall how well the enterprise implements the principle of completeness of the BU;
• Lacks tax / accounting registers, or they incorrectly reflect transactions;
• The timeliness and correctness of the reflection of activity on the accounts and in the reporting documentation are systematically violated;
• Distorted rows of indicators in accounting reporting, which leads to a shortage: here, as lawyer experts comment, due to the emerging debt, the company can fine one of the two articles of the Tax Code - 120 or 122, and most likely the state bodies will choose a larger amount .

For arrears you can fine only the company, and not its employee - and in practice the tax authorities use the rule depressingly often. Therefore, the best way out is to avoid mistakes in principle, which is possible if you order accounting services (in Moscow, because of the "rigidity" of local authorities - especially) from profile companies. In order not to prove its reliability and conscientiousness in court, challenging the decisions of the tax authorities, it is worth turning to specialists who know the nuances of conducting the BU. Competent accountants, auditors and lawyers can always be found in the consulting company RosKo. They will take on all the functions and provide confidence in the completeness and correctness of accounting for all customers.