What can spend on. What is worth spending money even to those who save. Ensuring the target payment of payments

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In 2019, the certificate for maternity capital, issued to families at the birth of a second or subsequent child (children) in the period from 2007 to 2021, implies the possibility of targeted use by families of non-cash funds in the amount of 453 thousand rubles. At the same time, the law was initially planned that funds for already issued certificates can be used and after the end of the state program - that is, even after 31.12.2021.

According to the statistics of the Pension Fund of Russia (FIU) at the moment:

• 48% of certificate owners used maternity capital fully;
• 2 more than 2% were separated by the money partially provided;
• 48% never appeared in the FIU with statements on the use of the Matkapal.

The main document regulating the spending of maternal funds is federal law No. 256-FZ dated December 29, 2006 " " Below are some conditions stipulated in it:

• money can be directed to certain needs. fully or partially;
• order is carried out in a declarative form (more on statements and documents for maternity capital);
• funds are translated only on non-cash payments;
• you can use the right of disposal of money after the child who gave the right to the certificate, will be 3 years old(This rule is valid for all cases, except for one - buy housing on a loan or loan, including under a mortgage).

The program of the year from year to undergo various changes. For example, since 2016 no annual indexationThrough which the amount of payment since 2007 increased from 250 to 453 thousand rubles (an increase of 81.2%). Therefore, the owners of certificates for Matkapital should think about the use of money as early as possible, because year after year this amount is depreciated due to inflation.

Photo Pixabay.com.

What can I spend the maternity capital in 2019?

Thanks to changes and additions adopted in the Matcher's Law in previous years, family (maternal) capital can be spent in four different areas. In this case, you can choose one of them or their combination.

• Using a certificate for improving housing conditions. Meaning the purchase of housing (including loan): apartments, rooms, houses and business stakes in Russia, as well as the reconstruction of premises with the qualities of them, more suitable for families with children. The list of documents and the conditions for the use of funds in this area are given in the Decree of the Government of the Russian Federation No. 862 of December 12, 2007 "On the rules for the direction of funds (parts of the funds) of the parent (family) capital on improving housing conditions".
• Payment of educational services from maternal capital. You can pay for the training of any child in the family (up to 25 years) in the garden and the nursery, additional sections, schools, technical schools and universities in the territory of the Russian Federation.
• Money direction for a cumulative retirement (Least popular direction).
• Compensation of costs social adaptation of disabled children Up to 3 years (a new direction from January 1, 2016) - technical means, rehabilitation and medical measures on the list established by the Government.

Matterpitil for the purchase of housing

For most Russian families with children, acute relevance has housing issues. Therefore, it is not surprising that more than 90% of mother capital recipients are fully or partially used certificate improving housing conditions.

Explanation

Under this concept, the purchase of apartments appear, the acquisition or construction of individual houses - both using third-party (credit) funds and at the expense of own funds (under the sale contract).

To the question can I buy an apartment for maternity capitalThe legislation responds unambiguously: it is possible. Maternity capital for the purchase of an apartment is the easiest way to invest in housing. At the same time, it is possible to conclude any contract that does not contradict the law.

The transaction in general is as follows:

• there is a seller, a residential object, its agreed price is determined;
• conducts a sales contract with a delay of payment;
• a statement is written to the FIU to transfer money to the seller's account;
• if the cost of the object is greater than ensuring the certificate, the buyer transmits the seller the difference between these sums (from personal funds);
• within two months, the FIU translates money according to the submitted statement.

Certificate funds can be used on services, indirectly related to study (The full list is established by the Government of the Russian Federation). For example, at the expense of maternal capital is allowed to pay a hostel and utilities in it, but it is impossible to spend this money for food.

Other features of the use of the Matkapal for a child:

• payment of sports sections;
• musical or art school;
• language courses.

Payment of kindergarten

The ability to use the means from the Matteripal for payment of a kindergarten appeared after the adoption of the Government Decree No. 926 dated December 24, 2007 and the Decree of the Government of the Russian Federation No. 931 dated November 14, 2011. Money will be transferred to the account of a public or private kindergarten when performing such conditions:

• sadik has license for pre-school educational activities;
• located on the territory of the Russian Federation;
• between him and parents contract signed according to the appropriate form;
• payment is made only for the maintenance of the child (supervision and care services).

Fully pay a kindergarten, even the state, due to family capital will not work. Contained by the child is meant nutrition, education, socialization and provision of necessary hygienic standards. In this list do not enter Educational services, payment for teachers, paid circles and sections.

As already mentioned, money from family capital, in a slight exception, can be used only after the 3th anniversary of the child. That is, Nurserie will work out to pay only the younger of the children, but only three years later - that is, not the fact that the family had the right to Matratipital.

Matkapital Pension Mom

According to Art. 12 of the Matcher's Law, the certificate funds in whole or in part can be used to form a fundamental part of the mother's pension in the State or Non-State Pension Fund (NPF). The opinion is expressed that such an investment will be beneficial for a woman, because its three-year care for several children is often not fully counted in labor experience.

• A woman who wrote the appropriate statement before retirement can change their mind and redirect funds for other purposes (to withdraw them).
• The law also provides that the owner of a certificate that has not fulfilled the willing of the maternal capital or its part may subsequently take into account this money as part of pension savings directly when retirement.

In accordance with the pension legislation in the future, funds aimed at retirement will be obtained:

• as urgent pension payments (for a period of at least 10 years);
• as one-time payout;
• as perpetual lifelong payments.

Attention

If the owner of pension savings do not live to retirement, the father's contribution to the Baby's father, who gave the right to state aid to the family, or children of a woman.

This option is the expenditure of means of state support family the least popular (less than 1% of all cases). People do not trust the target spending of funds after a long period of time, because money can significantly depreciate.

What can I spend the certificate to spend?

The options for the target spending of funds from maternity capital are listed in Articles of Federal Law No. 256-FZ dated December 29, 2006 " On additional measures of state support for families with children" In the urgent editorial board, you can always familiarize yourself with the possibilities available for certificate owners. No other directions other than those listed not provided. However, many of them are discussed and are subject to populist speculation.

Often families do not find opportunities to use funds by any of the goals provided for by the Matkapal program. Probably, for this reason, not quite legal cash outline schemes are being developed. It should be assumed that the target use of maternal capital could be expandedAnd the new ways of spending funds would be in demand.

Photo Pixabay.com.

Maternity capital for the purchase of a car

The car can not be attributed to any of the possibilities to dispose of the Matcher: not to improve housing conditions, neither moreover, to children's education or maternal pension.

Attention

To the question is it possible to buy a car on maternity capital, the answer is unequivocal: no you can not. Although it would solve the issue of moving families with children and improving their welfare. After all, by 453 thousand you can buy a new car, even without attracting personal funds (in the case of the acquisition of a domestic production machine).

This possibility was discussed from the date of the introduction of a family capital program at least three times. It has pros and cons and was rejected because of such obvious difficulties:

• opportunity instant sale cars after purchasing it for cash with funds;
• threat to theft car or her damage in an accident;
• relatively fast cargo (especially, unfortunately, domestic brands).

The issue has acquired a new relevance in 2014, when Prime Minister Medvedev decided to combine two tasks: anti-crisis support for the Russian automotive industry and families with two or more children. The draft law No. 583192-6, providing for the possibility of buying a domestic car for the means of the Matkapital, was filed for consideration by the Cabinet.

Despite the hopes of certificate owners, the proposal rejected as not relevant to the Constitution and the Regulations of the State Duma.

Purchase of land or cottage

The main Matcher's Law provides for improving the conditions of residence Families at the expense of the funds allocated by the state. However, neither the area nor the cottage can explicitly and immediately affect the comfort and life conditions of the family, since:

• even if the site is purchased under the construction of a residential cottage, it is unlikely that the middle family will be able to finish the construction in the near future;
• in the country, in most cases it is impossible to accommodate year-round, but only during the warm season.

Those who are interested is it possible to buy a cottage on maternity capital, It is better to take a house of a house suitable for permanent residence.

Attention

Can not use a purchase certificate plot without buildings. The capital house should be located on Earth - only then the transfer of funds will be approved by the FIU, and the cost of the landegen itself by means of certificate not paid.

The difference between the cottages and a full-fledged residential building is as follows:

1. The house is located on the plot for individual residential building. Cottage - in the country area or put on garden construction.
2. Residential building has capital durable foundation and wallswherees dacha designs are facilitated.
3. The house has at least water pipe, heating and power grid. In the country building, they are not always envisaged.
4. The principles of the State Registration of these two types of buildings in Rosreestre are distinguished.

In 2013-2014 The State Duma considered the draft law No. 353194-6, providing for the expansion of measures of state support with children. He gave affirmative answers to the following questions:

• is it possible to buy a land plot to maternity capital;
• whether expensive treatment is possible for women and children;
• will it be possible to repair and sum up communications at the expense of this money.

Certificate for repairs apartment or house

In mentioned above and not accepted bill No. 353194-6, as well as in another bill No. 218827-6 and some other were envisaged to allow the use of family capital for repair work, as well as resolve the issue of supplying communications to homes and old apartments (for example, not equipped with gas or hot water supply). For the comfort of families with children, it is important, because it significantly affects not only comfort, but also for children's health.

Attention

The overhaul of residential premises improves the living conditions of its owners. However, O. does not solve drastically There is a complete absence of a place where the family will live. That is why the repair is not included in the list of opportunities for the use of the Matteripal. Funds from the federal budget designed to the certificate owner will not be able to spend on capital or normal repairs.

According to the law, Matkapital can use for the construction and reconstruction of housing. Reconstruction differs from repair by such indicators:

• With reconstruction changes the planning scheme of the building - Sizes, areas and number of rooms, wall transfer and partitions are carried out, drive upside down. For example, a attic awaits, a balcony is attached or a large room is divided by partitions into several. Repair similar things does not provide.
• Reconstruction implies a change in the purpose of the premises or the whole building. For example, the warehouse or store is translated into the category of the apartment, which is not possible when repairing.

That is, if redevelopment is scheduled in the dwelling, it will be classified as reconstruction (and will require agreement with BTI). Recomposition for it, refunds at the expense of the Matkapital, if the living area increases, at the same time, no less than the settlement rate increases. If the usual plastering, insulation, the replacement of windows or roofing rafters is planned, sealing cracks - these works will be attributed to the repair.

Consumer loan for maternity capital

The ability to take a consumer loan would have a positive effect on the level of family well-being, and would also allow the use of funds to the families that don't have additional moneyFor example, to buy housing. Often, Matkapital is not used precisely for these reasons: a pension or study of children is not coming soon, but there is not enough money for a loan or buying a housing.

It often happens that consumer or non-target loans are taken by families because of the inability to receive funds from the bank in the apartment. Even if the FIU is able to provide evidence that the money went on the purchase of an apartment, usually Matkapital not allowed to use For repayment no mortgage loans.

There are precedents when families managed to prove in court the use of consumer loan for the purchase of housing. It created judicial precedents, but it is better not to spend their time on such evidence.

Attention

In this regard, to buy household equipment and other things at the expense of the federal mat. Capital will not work. It is impossible at the expense of it also to return a loan taken to real estate repair - all this not provided by law. At the moment, consumer purposes can be successfully used only tools from regional family capitalAnd then only in some regions.

Conclusion

One of the innovations among the possibilities of using the Matkapalo in 2016 was the right to dispose of them for the purchase of goods and services intended for social adaptation and integration into the society of disabled children. In addition, since 2015, the certificate funds can be sent to the first contribution of the loan (mortgage), without waiting for the 3th anniversary of the child.

Otherwise, the target expenditure of funds remains the same as the year before: the purchase, construction and reconstruction of residential premises, education, or teaching children, contribution to the accumulative part of the pension. Also the State Duma is considering other application optionsthat provide a federal certificate. But it is not allowed to use them for any needs, except those listed.

2019-07-25

RedrocketMedia.

Bryansk, Ul Ulyanova, House 4, Office 414

Source post povarru

Culinary community Li.ru - recipes for ambulance hand

Recipes

Thank you
Re \u003d Watch selections of recipes]

Salonka on Smell Hand

Delicious and satisfying soup is especially good in winter when a lot of calories are required. And also such a soup goes well after the big rulky :) I give the recipe for a saltworn on the ambulance hand!

Satraznik on Smell Hand

The sour cream on the ambulance hand is a very tasty and delicate cake. Prepare it easily and quickly. To eat with tea and pleasure :) I share a recipe.

Cheerful Cheese Cheese

Such cheesecakes are superbly suitable for quick breakfast or for capricious children who do not like to eat cottage cheese. Hot and fragrant cheesecakes are eating everything!

Gingerbreads on Smell Hand

Delicious gingerbreads on an ambulance hand. Prepare easy and simple, available products, minimum past feed and a decent result.

Pilaf to Smell Hand

The pilaf to the ambulance hand is not called, but it is also pilaf in the composition of the ingredients. Yes, and to taste, in general, very close. The prescription of the povet on the ambulance hand helps when there is no time at all.

Pyshki

Such a delicious and ruddy fleece will always be happy in your family. They are preparing quickly and can be attracted to the process of kids. Interesting? Then read how to cook the pyshki on the ambulance hand;)

Belyashi on an ambulance hand

Air and soft Belyashi with a delicious filling and a breathtaking odor :) These Belyashi are preparing truly quickly, on an ambulance hand, although they are from yeast dough. I share a secret.

Dumplings on an ambulance hand

What only dumplings are not. And with cottage cheese and with cherry and with cabbage. My family is very loved by dumplings with potatoes. When I have quite a little time, I make dumplings on an ambulance or lazy. Simply!

Mannick

Delicious manual cupcake for evening tea on an ambulance hand will be able to any hostess. This recipe will never fail.

Cheese cakes on ambulance hand

Cheese cakes on an ambulance hand - an incredibly tasty and satisfying addition to tea. Prepare them, and your breakfast will become much brighter and more fun :) Before they are preparing very simple and quickly.

Cutlets on an ambulance hand

Juicy and gentle cutlets for dinner for half an hour. Practically no effort - and a tasty dish on the table. I tell how to make cutlets on an ambulance hand!

Biscuit on ambulance

Biscuit is an indispensable thing for any mistress, you can cook it for half an hour, and with fillings, - so everything depends on your imagination. Easy, air biscuit on an ambulance hand.

Chebureks on Smell Hand

Who does not like Chebureks? Thin, puff pastry, hot juicy filling. They love everything, but prepare one fruit. And for a long time, and troublesome. But on this recipe, the opposite is the opposite. Cooking Chebureks on Smell Hand!

Sweet buns on an ambulance hand

Curd Pie Skilling Hand

Delicious, gentle and beautiful curd cake on an ambulance hand. Yes, and also useful. Cooking easily, and it turns out a masterpiece!

Basher Bread

Easy and unique smell of freshly baked bread will fill your home with aromas of heat and coziness. Bake such breads will not be difficult for anyone - the recipe for bread on the ambulance hand is extremely simple!

Honey Cookies on Smell Hand

Unusually gentle and tasty honey cookies on an ambulance hand will not leave indifferent. Prepare it to children, guests or just for themselves, it won't take you a lot of time.

Homemade Cookies on Smell Hand

By this simple recipe, it turns out a very tasty and crisp homemade cookies on the ambulance hand. It is possible to connect the process to the process :) it is preparing very quickly!

Liver

For those who want to eat, but in a hurry on business, a very gentle and soft chicken liver, which we will prepare for half an hour. The rest of the time can be spent on vacation.

Rogani to Smell Hand

These bagels refute the earliest opinion that nothing is exquisied to the ambulance hand. Learn the recipe for the horns on the ambulance hand and destroy stereotypes!

Cottage cheese casserole

The delicate taste of this casserole will conquer you and your children. Very useful dish, preparing quickly and simple. We study the recipe of cottage cheese casserole on an ambulance hand!

Cheesecake

Cheesecake is a delicious dessert that loves all over the world. Classic cheesecake bake and time leaves a lot. There are options for cheesecake without baking. I want to offer easier and simple. Try!

Honey cake on ambulance hand

A delicious and gentle cake with honey aroma is a good dessert to any family holiday. I tell how to make a honey cake on an ambulance hand.

Cheesecake on Smell Hand

Guests on the threshold or wanted something delicious and unusual? Cook delicious and satisfying cheesecake on an ambulance hand. It's easy and easy!

Yeast dough on ambulance hand

Yeast dough for pies, pizza, horns and buns per record short time. Products from such a test will appreciate the whole family, and, of course, you. We make yeast dough on the ambulance hand!

Honey Cake on Smell Hand

If you want to cook something truly tasty your own hands, then this simple recipe for honey cake on an ambulance hand is what you need.

Biscuit roll on speeding hand

If you have free 20 minutes and really want home sweets, then this wonderful recipe is created for you. Just get out of the storage room your favorite jam and proceed to cooking.

Cake "Napoleon" on an ambulance hand

All familiar cake. But the recipe simplified for those who have no time for the classical performance of this masterpiece. Taste does not suffer :) So, we are preparing a Napoleon cake on an ambulance hand!

Puffs on an ambulance hand

Wonderful chubby pancakes - a traditional dish on Sunday morning in my family for many years. Fast and tasty, ruddy and fragrant - what can be tastier.

Fritters on Smell Hand

This is a wonderful option for a quick and delicious breakfast, which can be quietly prepared before work or children before school. Very tasty and satisfying and does not take much time.

Buns on Smell Hand

Fast, fragrant and delicious buns to tea. Fill your home by the smell of cinnamon, comfort and calm. The recipe of buns on the ambulance hand is extremely simple and understandable - so everyone will figure it out.

Muffins on an ambulance hand

All are good pies, but they have a little drawback - it's not very convenient to eat. Especially children. Another conversation Muffin. There all things are for a couple of bites. Prepare quickly? You'll like it!

Khachapuri on an ambulance hand

If after half an hour you expect guests, and to cook something exquisite is not at all time, then quick khachapuri will undoubtedly come to the rescue and pleasantly surprise your guests.

Sweet Cake on Smell Hand

For those who do not like to stand at the slab for a long time, but at the same time love to pamper themselves sweet. This is a very simple and fast cake, and you can safely come up for him to come up with yourself.

Lazagany on Smell Hand

When the time for cooking is quite a bit, but I want to cook something unconventional - prepare Lazagan on an ambulance hand on this recipe. Unusually, tasty and most importantly - fast!

Biscuit cake on an ambulance hand

When I want something tasty and festive, and the time for cooking in the edge - this recipe for a biscuit cake to the ambulance hand will help you out.

Meat pancakes on an ambulance hand

Fast and unusual pancakes will help tasty and without much cost feed a whole family. I tell how to make meat pancakes on an ambulance hand!

Chocolate cake on an ambulance hand

This cake is perfectly suitable for an unexpected holiday or if you just want to quickly cook yourself something delicious. In any case, his taste is suddenly and pleasantly surprised.

Vatrushka on Smell Hand

I tell how the delicious and tender cheesecake is being done for those who are catastrophically lacking time for cooking. To cook the cheating hand to the vertex!

Salad "Caesar" on an ambulance hand

It happens so - you know exactly what dish you want. And also you know for sure that it is not time to cook this on a classic recipe. Or forces. Or the other. Let's try the same recipe, but accelerated.

Chocolate Cake on Smell Hand

Well, who did not have such a state when she wants something delicious? Or again, unexpected guests on the threshold ... This is where this recipe you and help you!

Sweet Roll on Smell Hand

In the evening, when the whole family is assembled, so cool seagull. Yes, not just a seagull, but with something tasty. And the sweet roll will have to be here, as it is impossible. Preparing!

Soup on an ambulance

If urgently need to feed the whole family, and the time is catastrophically lacking, then this wonderful recipe is your salvation. You will have 30 minutes to cook on his cooking, and you will get a hearty, brewing soup.

Cabbage Pie Sking Hand

If you think that pies are long and troublesome, then you are deeply mistaken! From this recipe you will learn how to make an empty cake on an ambulance hand, and please relate relatives and close to fragrant fresh pastries without unnecessary problems.

Homemade biscuit on speeding hand

Delicious home biscuit is suitable for making cakes, cakes and desserts. It is much more delicious shop, because love and warmth of your favorite hands are invested into it.

Biscuit Cake on Smeal Hand

Oh, this cozy smell of the house, a warm plaid, a cup of tea and fresh biscuit ... What could be better? And if you have a plaid and tea, let's take a biscuit.

Soup

Yes, do not be surprised, it is possible - really, borsch can be cooked on an ambulance hand. And very tasty borsch turns out, believe me!

Oatmeal cookies

Useful, sweet and tasty delicacy for sweet tooths - oatmeal cookies on an ambulance hand. Very fast recipe - see for yourself!

Scroll on Smell Hand

Delicious and fragrant autumn cake will raise the mood in rainy weather. Cooking easily, but to eat nice. I tell how to make a charlotte on an ambulance hand!

Meat Pie on Smell Hand

Delicious and satisfying pie will have to taste all, especially men. And most importantly, that this meat pie is being prepared for an ambulance hand - you do not have to spend a lot of time and effort on his cooking!

Donuts on Smell Hand

Golden and magnificent donuts will certainly delight your children, and rarely what an adult will refuse such tasty. I tell how to make donuts on the ambulance hand!

Hot Sandwiches on Smell Hand

The wonderful version of the fast breakfast for those in the morning there is no time. Very quickly and easily you can prepare delicious and crispy sandwiches on the ambulance hand, which even children will appreciate.

Cold sandwiches on ambulance hand

Cold sandwiches on the ambulance hand are very relevant for students! Quickly, beautiful, satisfying and for a large company. I share a recipe;)

Pancakes on an ambulance hand

Pancakes love everything, both children, and adults, and there are a great many recipes for their preparation. This recipe is wonderful, delicious and lush pancakes that you prepare for 15-20 minutes.

Fish Cake on Smell Hand

The cake is prepared very quickly, because the finished puff pastry and canned fish are used. It turns out a very tasty pie that will enjoy your family.

Homemade Pizza on Smell Hand

A simple and easy version of all the favorite pizza. Just use what is at home and make dough without yeast - and we are ready for the arrival of unexpected guests, and the homemade will remain satisfied.

Apple Pie on Smell Hand

Beautiful taste and flavor, simplicity of preparation and availability of ingredients are the main advantages of this cake. Prepare this apple pie on the ambulance hand and enjoy the result!

Skill hand rolls

Very simple and fast recipe for the cooking of the lump on the ambulance hand. The dough is prepared without oil and without yeast, and therefore - very fast.

Cakes on an ambulance hand

Hot pellet on an ambulance hand will make your Sunday breakfast is much tastier and more diverse. Products - minimum, pleasure - maximum :) I share the recipe!

Simple sandwiches for ambulance hand

This is actually probably the simplest sandwiches with salmon, for the preparation of which will take 10 minutes from power. Three simple movements, and we get delicious and beautiful festive sandwiches.

Peasant soup on ambulance hand

Delicious and light soup, very inexpensive and preparing quickly. Peasantic - because without meat and with a lot of vegetables. We are preparing peasant soup on an ambulance hand!

Fried Patties on Smell Hand

Delicious homemade patties are made very quickly. Recipe for strongly employed or for those who like to eat, but are lazy to cook :)

Double buns on ambulance hand

Amazing, fragrant and delicious buns on an ambulance hand are obtained on this recipe. Do not regret a little of your time and bake this miracle, you will like the result!

Mini Pizza on Smell Hand

If you do not have time, but I want to pamper your close to something tasty and hot, the recipe for this dish you will have to be likewise. Quickly, simple and very tasty.

Dough on an ambulance

The excellent version of the fast test, which is well suited for the preparation of pies and harsh pies, and is also a wonderful option for baking during the post.

Low-headed cucumbers on ambulance hand

Low-headed cucumbers in an ambulance hand - a delicious addition to dinner or dinner. They are preparing quickly, they look unusual and the troubles are almost no.

Julien in a frying pan

Julien in a frying pan is the corona dish of my dad. It is very tasty with a garnish of potato mashed potatoes. I cook Julien in a frying pan with chicken fillet. Try.

Salad "Favorite Woman"

The salad recipe "Favorite Woman" will love men very much. After all, it will take a maximum of 10 minutes. Simply, not many quick and ingredients.

Salad "Favorite" with chicken

Salad "Favorite" with chicken I am preparing with a dishuned chicken fillet or smoked. Both variants are very tasty. Try.

Pizza in a pan

Delicious, juicy pizza in a frying pan in 10 minutes is a beautiful dish for lunch or dinner on an ambulance hand. A simple pizza recipe in a frying pan is especially good for beginner cooks.

What can I spend cash in cash

What can I spend cash from the cash register, spelled out in the instructions of the Central Bank. For non-target use of money, the company may finf by tax authorities and the service bank. Penalties of IFTS can be challenged.

If the organization does not sell goods for cash, it is entitled to work without a cash register. Despite this, most organizations are somehow faced with cash in the process of their activities. From the cashier they give advances to accountable persons, financial assistance to employees, often and wages. Consider whether all the expenditure operations are legitimate.

One of the ways to replenish the cashier is to withdraw money from the settlement account of the organization. Trading companies most often get cash from buyers. In addition, money in the cashier of the enterprise can come from accountable persons in the form of a refund of a cash advances or from founders as a loan.

What can I spend cash: legitimate ways to spend money

To legitimately give cash from the cashier, you need to decide on the source of their receipt. With caution it is worth spending the trade revenue: money from the sale of goods, works, the law is permissive to issue from the cashier only for certain purposes (paragraph 2 of the instructions of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-y).

See what you can spend cash from revenue:

• issue salary, social benefits (financial assistance, payment of travel and vouchers), an advance to accountable person;
• close the debt before the supplier;
• pay money to the buyer for the return goods, unfulfilled work (services) - if the buyer has previously acquired material values \u200b\u200b(services) for cash;
• pay insurance under contracts to individuals who made insurance premiums in cash;
• issue cash on operations of a bank payment agent (subagent) in accordance with the requirements of Article 14 of the Federal Law of June 27, 2011 No. 161-FZ.

The present loan is distributed by both legal entities and IP. Individual entrepreneurs are also entitled to take money from revenue for personal needs.

Give wages

There are two ways to pay salary: translation into a bank account of an employee or issuance from the cashier (Art. Labor Code of the Russian Federation). Salary can be issued even from cash revenue. If there is no revenue or not enough, the company can remove money from the current account for the subsequent payment of salary from the cash register.

If the company's employee is not a resident of Russia, then it is necessary to give him a salary from the cashier with caution. The fact is that calculations with non-residents are recognized by foreign exchange operations, this establishes a federal law of December 10, 2003 No. 173-FZ "On currency regulation and currency control". The law provides a list of operations on calculations between the resident company and non-resident employees. There is no surgery for issuing a salary to non-resident in cash. At the same time, the law does not contain a direct ban on the issuance of salary from the cash register. There are no similar restrictions and in the Labor Code.

Some control bodies believe that it is impossible to issue a salary from the cash desk from the cash desk (for example, an informational letter of the Federal Financial and Budget Supervision Service of August 7, 2014). Courts usually stand on the side of the employer, without seeing unlawful actions in the payment of salaries by cash (Resolution of the FAS of the Eastern Siberian District of July 4, 2014 No. A69-3060 / 2013, determination of the Supreme Arbitration of the Russian Federation of January 27, 2014 № YOU-19914/13 ).

Council. If the employer is not ready to defend his position in court, then the salary employee-non-resident is safer to transfer to a bank account.

Give money under the report

You can give money under the report from any cash that is at the checkout. This applies to trade revenue.

• report on the previous advance;
• write an application indicating the purpose of receiving money, amounts and terms.

From August 19, the application for the issuance of the subsection was optional, now there is enough order. And the condition about the need to report on the previous advancely canceled. Such an order follows from the instructions of the Central Bank of the Russian Federation of June 19, 2017 No. 4416-y, which changed the procedure for conducting cash transactions.

Deliver cash under the report is entitled to any period that is enshrined in accounting policies. Legislation does not limit the amount that can be issued to the accountable person.

Provide material assistance to employees

The payment of material assistance is most often not planned in advance. The company provides material assistance to its employees in connection with the death of relatives, the birth of children, a wedding and other events that are difficult to predict. That is why very often material assistance is issued from the cashier.

Issue material assistance to the organization is entitled from trade revenue located at the enterprise's office. The central bank in its instructions dated October 7, 2013 No. 3073-u permits to spend revenue for social benefits. Material assistance is precisely as to social payments (p. 90 of the order of Rosstat from October 26, 2015 No. 498).

Return duty supplier

You can pay the debt to the supplier by giving it to the representative of money from the enterprise's cash desk. Cash revenue is suitable for these purposes.

The exception is only leased payment: such debt for real estate to pay the landlord from cash revenue (paragraph 4. Indications of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-y). To repay the debt, you will have to order money in the bank, pay them to the cashier and only then settle with the landlord.

In order for the tax authorities there were no complaints, when calculating cash with the provider, observe such simple rules:

• Require a power of attorney from the representative of the supplier to receive money.
• Do not exceed the limit of the calculation of cash. One contract you can give no more than 100,000 rubles (paragraph 6 of the instructions of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-y).
• Ask a cash receipt for the supplier to pay them.

Issue a loan and pay dividends

If the company decides to provide a cashier to the cashier, the founder or legal entity, will have to make money for these goals from the bank account. Earth revenue from cash revenue is prohibited (paragraph 4 of the instructions of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-y).

Dividends in 2017 are also not included in the list of permitted cash expenditures of the company (paragraph 2 of the instructions of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-y). Thus, to pay dividends to the founders from cash revenue can not, but revenues can be issued from other cash. For example, order money in a bank or give dividends from cash returned by an accountable person.

This rule is an important exception. Joint-stock companies are prohibited from issuing dividends from the cash register, regardless of what source received cash (paragraph 8 of Art. 42 of the Federal Law of December 26, 1995 No. 208-FZ).

Give money to the personal needs of the director

All company revenues are considered its property. Head, even if he is the founder of the company, cannot withdraw cash and spend money for personal needs. All expenses of the enterprise must be justified. This applies to any expenses paid by cash, as well as non-cash payments.

There is no individual entrepreneur of such restrictions. IP is entitled to take money from the cashier and spend them on personal needs (paragraph 2 of the instructions of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-y). Any cash is suitable here, including businessman's revenue.

How to punish for violation of the cash discipline

The company cannot be brought to responsibility for the issuance of cash not applicable. COAP has an article that provides for fines for violation of work with cash. But the list of possible violations is strictly limited. Therefore, if the tax authorities try to attract the violator for the inappropriate spending of cash revenue under Article 15.1 of the Administrative Code, the decision of the IFTS can be challenged in court.

In addition to inspectors, the procedure for working with cash can check the service bank. If the contract for banking is provided for recovery for cash violations, the organization will have to pay a penalty of the bank.

The COAMA provides for the following penalties:

• from 4,000 to 5,000 rubles - on officials;
• from 40,000 to 50,000 rubles - on legal entities.

The same fines will have to pay if the IFTS detects the following violations:

• exceeded the limit of calculations in cash (100,000 rubles);
• money is not credited to the cashier;
• the lamp is exceeded.

Expert Service Contour.Normative Company SKB Contour

Elena Rogachev

Many accountants are asked where you can spend cash revenue, what goals can I spend it? For example, is it possible to spend cash revenue to pay for rent or repay rent? In our article, we told where you can spend cash revenue in 2019.

Specifying the Central Bank of 07.10.2013 No. 3073-in "On the implementation of cash settlements" establishes the rules for cash spending in the Russian Federation. It should be noted that the cash revenue is income from the sale of goods, works and services received by the organization or entrepreneur, on their accounts.

What goals can / can't spend cash revenue in 2019

Below is a table in which the goals are listed on which cash can not be spent:

Goal	Rules for calculation
Goals to spend cash revenue from the cashier	Issue salary (other payments) Payment of scholarships Travel expenses Payment of goods (except securities), works, services Listing insurance indispensation Payment of amounts for previously paid and returned goods, unfulfilled work, unwordified services Payment of personal (consumer) needs of the entrepreneur who are not related to the implementation of entrepreneurial activities Payment to employees of money under the report Cash issuance when carrying out operations by a bank payment agent
What you can not spend cash from the cashier	Rental Property Issuance and return of loans (percent on them) Securities operations Organization and conduct of gambling
Cash settlement limit between Yul and Yul, IP and IP, Yul and IP	100 000 rubles. - in relation to payments on one contract. Limit at 100,000 rubles. It works both during the period of the contract and after the contract term is over. The limit does not apply to the issuance of the amounts of employees under the report, the payment of salaries (other payments of the social achakractor) and the waste by entrepreneurs of money for personal (consumer) needs, also on the calculations of Yul and IP with individuals

Restrictions on cash revenue

In 2019, there are restrictions on the cash revenue consumption. In particular, indicating No. 3073 - it is explained that on operations with securities, the issuance and return of loans (interest on them), the payment of the rental of real estate can not be spent the cash revenue. Before you need to make money from the current account.

Example 1. How to reflect the issuance and return of the loan, as well as the payment of real estate rental in cash LLC "Success" applies USN. In June 2019, the following economic operations were committed: All tools were previously filmed from the current account. Let's see how these operations are reflected in accounting: Debit 50 Credit 51 60 000 rubles. - they entered the cashier money from the current account for the payment of rent; Debit 76 credit 50 60 000 rubles. - issued to the representative of the landlord the amount of rent from the cash register; Debit 50 Credit 51 20 000 rubles. - received funds from a settlement account for issuing a loan to employee company; Debit 73 subaccount "Calculations for loans provided" Credit 50 20 000 rubles. - The interest-free loan employee A.E. Ermolaev; Debit 50 Credit 51 60 000 rubles. - they entered the cash of the amount from the current account to return the loan received from Riga LLC; Debit 66 credit 50 60 000 rubles. - the debt under the loan agreement concluded with Riga LLC was repaid.

List of goals for which you can issue money from the cashier

A list of goals for which cash can be spent: issuance of salary and other payments to employees, scholarships, travel, insurance compensation, payment of goods, works and services.

In addition, cash revenue can be spent on such purposes as:

1. payment of personal needs of the entrepreneur who are not related to the implementation of entrepreneurial activities.
2. issuance to employees of money under the report.

Example 2. As an entrepreneur spend money from the cash register for personal needs Individual entrepreneur LD. Bumbers works on a "simplist". Businessman decided to buy a car for personal use. Can he pay the car at the expense of the cash revenue received from the activities on the USN? Yes, the merchant can spend cash from the cash register for their own needs, including the purchase of the car. This right is guaranteed to him paragraph 1 of Article 861 of the Civil Code of the Russian Federation, where it is said that businessmen as owners can withdraw funds, including cash revenue, for their needs without restrictions. In addition, such an opportunity is provided for by paragraph 6 of paragraph 6 of instructions No. 3073-y. When removing funds from the cashier, the merchant needs to issue a consumables for themselves. The wording may be like this: "Transfer to an entrepreneur income from current activities" or "issuing funds to an entrepreneur for personal needs." Because this car is not for business, report on the spent the amounts of the entrepreneur LD. Badger does not need. In tax accounting, with the USN, the cost of the machine is also not reflected.

Cash settlement limits between legal entities, as well as between IP

The maximum amount of calculations in cash is 100,000 rubles. one contract.

This cash calculation limit applies to settlements between firms, organizations and individual entrepreneurs, and only between individual entrepreneurs. He will act on one contract and after the contract term is over. For example, a tenant company has expired a lease agreement, she freed the premises, but she has a debt to the landlord. So, even after the expiration of this Treaty, the company will pay for cash in cash only within 100,000 rubles.

In addition, the limit of 100,000 rubles. It is not necessary to apply to the issuance of funds to employees under the report, the payment of salaries and other social benefits, as well as on the waste of money for personal (consumer) entrepreneurs.

Example 3. As an employee to spend accountable amounts Vika LLC applies USN. In June 2019, the company issued an employee under the report 300,000 rubles. Does it be necessary to observe the limit - 100,000 rubles. When spending accountable funds? The answer to the question depends on what goals the employee will spend the money received. If, at the expense of these amounts, he will pay the services personally provided to him (for example, during a business trip), then a restriction of 100,000 rubles. Do not follow. And if the employee is calculated by the accountable amounts under contracts concluded on behalf of the company, with other legal entities or entrepreneurs, then the limit is 100,000 rubles. It should be taken into account within the calculations according to one contract (letter of the Bank of Russia dated December 4, 2007 No. 190-T).

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Milan, hello!

A child under guardian has absolutely the same rights towards his guardians as towards parents.

In particular, the child has a full right to communicate with his relatives (parents, grandfather, grandmother, brothers, sisters and other relatives), and also have the right to express its opinion when solving in the family of any question affecting his interests.

In addition, there is a definite list of rights directly affecting the rights of children of children. They are indicated in Art. 148 of the RF IC. Based on the law, they are entitled to:

• education in the family of the guardian (trustee), care from the guardian (trustee), jointly with him, except for the cases provided for in paragraph 2 of Article 36 of the Civil Code of the Russian Federation;
• providing conditions for maintenance, education, education, comprehensive development and respect for their human dignity;
• owed alimony, pensions, benefits and other social benefits;
• preservation of ownership of the residential premises or the right to use residential premises, and in the absence of residential premises have the right to receive residential premises in accordance with housing legislation;
• protection against abuse from the guardian (trustee).

In case of violation of the rights and legitimate interests of the child, including at the non-fulfillment or inadvertent fulfillment of guardianship obligations, the education of a child or in the abuse of parental rights, the child has the right to independently apply for their protection in the guardianship and guardianship authority, and upon reaching the age of fourteen court.

The property rights of the child says in Article 60 of the Family Code of the Russian Federation.

The child has the right to receive content from his parents and other family members (alimony).

The court at the request of the parent, obliged to pay the alimony on minor children, has the right to make a decision on the transfer of no more than fifty percent of the amounts of alimony to be paid, on accounts opened in the name of juvenile children in banks.

All the revenues of the child received by him, the property obtained by him as a gift or in the order of inheritance, as well as any other property acquired for the child's means becomes the property of the child.

That is, if the child received an apartment as a gift or a stake in it, then this apartment or share respectively belongs to the child.

In addition, when acquiring a dwelling using maternal capital, the share in it is mandatoryly acquired children the size of which is determined by parents by agreement (Part 4 of Article 10 of the Federal Law of December 29, 2006 No. 256-FZ).

According to clause 4 of Article 60 of the RF IC of the Russian Federation, parents do not have ownership of the child's property.

Up to 14 years, the property of the child has the right to dispose of his parents, but with the preliminary permission of the guardianship and guardianship authority (paragraph 1 of Article 37 of the Civil Code).

From the age of 14, the child himself has the right to dispose of his property, but with the written consent of the parents.

At the same time, the parent is not entitled without the prior permission of the guardianship bodies and the guardianship to consent to the order of the child's property, if the property decreases (paragraph 2 of Article 37 of the Civil Code).

The preliminary resolution of the custody and guardianship bodies is necessary for managing the child's money except for alimony, pensions, benefits, compensation for health and harm suffered in the event of the death of the breadwinner.

As follows from paragraph 5 of Article 60 of the RF IC in the event of the law of the common property of parents and children of their rights to possession, use and disposal of common property are determined by civil law. That is, the provisions of Chapter 16 of the Civil Code of the Russian Federation are applied.

Milan, if you have questions, ask, I will answer with joy. You can also write to me in the chat and order a personal advice or preparation of a document on your issue. All the best!