Documentation of relationships with contractors. Reducing the risk of additional accrual of tax liabilities, conducting field tax audits. Reducing the risk of claims against officials. Checking the counterparty: minimizing tax risks at the stage of choosing a post

Yuri Alexandrovich Lukash

In civil law, a contract is an agreement between two or more parties aimed at establishing, changing or terminating civil rights and obligations. This is a written, dated and signed agreement between two or more parties that defines any agreement on the scope of work, responsibilities and funding. The study protocol can serve as the basis of the contract.

The term "contract" refers to both the civil legal relationship arising from the contract, as well as the document that sets out the content (terms) of the contract concluded in writing.

The conclusion of the contract allows taking into account the peculiarities of the relationship between the parties, reconciling their individual interests, and also creates legal guarantees for its participants: a unilateral change in the terms of the contract is not allowed, and their violation entails the obligation to compensate for the losses caused.

The contract is widely used in foreign trade, where it is usually referred to as a contract. There are the following types of contracts. Consensual, for which the agreement of the parties is sufficient, and real, for which, in addition, the actual transfer of property that is the subject of the contract (for example, transportation, loan) is necessary.

The rules on bilateral and multilateral transactions provided for in Chapter 9 of this Civil Code of the Russian Federation apply to contracts.

The general provisions on obligations (Articles 307–419 of the Civil Code of the Russian Federation) apply to obligations arising from a contract, unless otherwise provided by the rules of this Chapter and the rules on certain types of contracts contained in the Civil Code of the Russian Federation.

For contracts entered into by more than two parties, general provisions on the treaty shall apply, if this does not contradict the multilateral nature of such treaties.

Most of the contracts are reimbursable: each of the parties to the contract receives one or another benefit: property, money, services, rights.

An example of gratuitous contracts can be donation, gratuitous storage, etc.

Depending on the nature of the legal consequences generated by the contract, there are final and preliminary contracts. The final one gives the parties rights and obligations aimed at achieving the goals they are interested in, and determines all the terms of the contract.

A preliminary contract generates an obligation for the parties to conclude an agreement in the future or additionally agree on some of its conditions (quantity, price, etc.). Such contracts are often used in foreign trade.

An agreement in which the essential terms are agreed, while the less important ones remain open for discussion or are not stipulated, is considered open.

If the contract contains several obligations that are independent of each other, it is called divisible, otherwise it is indivisible.

The contractual process begins with sending the other party a proposal to conclude a contract - an offer. Consent with the offer is called acceptance (see acceptance), and its receipt is considered the conclusion of the contract. The latter is also possible by signing a pre-prepared text by the parties.

According to the form of conclusion, contracts are divided into simple and notarized.

In case of non-fulfillment or improper fulfillment of the contract, the parties bear civil liability, consisting in the payment of the penalty provided for by law or the contract and compensation for damages, which, as a general rule, does not relieve from the obligation to fulfill the concluded contract in kind, i.e. in accordance with its terms .

The word "contract" in English is used in connection with intrastate agreements and other types of contracts, except for interstate ones. The equivalent of an international treaty is the word "treaty".

A well-established system of contractual work in an enterprise is one of the foundations of the legal stability of a business, since it can prevent unnecessary mistakes and misunderstandings that constantly divert the organization's human and financial resources, and therefore help to avoid many litigations.

There are several reasons for litigation, such as:

- bad faith of one of the counterparties under the contract;

– business crisis of one of the counterparties;

- incorrect interpretation of the norms of legislation, provisions of the contract or legal terms when signing the contract;

- the presence of a legal "hole" in the text of the contract;

- incorrect execution of documentation confirming the fulfillment of the contract by the parties.

In the first case of the cases listed above, a preliminary thorough check of the new counterparty can help (checking the statutory documents, the powers of the signatories of the contract, requesting balance sheet etc.) and maximum protection of interests when signing the first contract (100% prepayment or, conversely, pre-delivery).

In the second case, a well-designed credit policy can play a positive role.

Cases from the third to the fifth require a well-constructed system of contractual workflow. This system consists of many aspects: from the development of standard forms of contracts most adapted to the type of activity, clientele, business methods, business processes of the organization, setting up workflow and to training the organization's personnel in the basics of legal literacy within the scope of job duties, development of job descriptions.

Unfortunately, work with contracts and contractual documentation is often entrusted to employees for whom this work is not typical (sale - managers, project - managers, accountants and even secretaries), and since this work for them is an addition to the main one, for which it is already enough If there is a large load within the limits of direct competence, then, of course, the quality of contractual work suffers as a result.

Many heads of organizations have a belief that two honest people can do without the help of a lawyer, without a detailed development of a contract, without accurate registration of reporting documentation. However, this does not give rise to the idea that these two honest people understood each other in different ways. But even if this does not happen, then we should not forget that in any contract there is always an invisibly present third party in the person of a tax official, and the simplest mistake in contract work can lead not only to tax dispute, but also the initiation of a "tax" criminal case, which can significantly reduce the reputation of the organization in the eyes of partners.

By the way, it is not uncommon when, having already handed over the primary documentation for filing a claim to a lawyer, an organization discovers that the documentation it has created is of such poor quality that it does not have any probative value.

Incorrect execution of documentation confirming the fulfillment of obligations under the contract is the most common - for example, an organization enters into a completely high-quality contract, after which it ruins a great undertaking in the bud, issuing acts without indicating the cost of work, not formalizing the transfer of the developed documentation, not formalizing or incorrectly formalizing the transfer materials to subcontractors, etc.

Competent work with contracts facilitates planning and, as a result, accelerates the turnover of funds and reduces receivables.

The creation of a contractual work system can be conditionally divided into several stages, such as:

– survey of business processes and methods of the enterprise. At this stage, special attention should be paid to the problems that have taken place, litigation, claim correspondence;

- development of forms of contracts and reporting documentation, based on the specifics and features of the organization's activities and its relationship with counterparties;

– development of an algorithm for contractual workflow in connection with the creation, adjustment, conclusion and execution of contracts. At this stage, areas of responsibility and competence of the head, accounting department, secretariat, commercial directorate, executive personnel and other departments are determined;

– development of work and job descriptions for contract work;

– briefing of personnel involved in the contractual document flow;

- audit. At this stage, the correctness of the system is checked, problems and roughness are identified.

- consulting.

Creation, debugging, verification of work, improvement of the system of work with contractual documentation require the involvement of qualified lawyers - it is much more profitable to prevent errors than to correct them.

Unfair behavior during pre-contractual negotiations

In accordance with the Civil Code of the Russian Federation, it is possible to impose pre-contractual liability on an unfair party only in certain situations. So, in case of dishonest behavior of one of the parties, which led to the invalidity of the concluded contract, pre-contractual liability occurs in case of invalidity of the contract concluded under the influence of delusion, deceit, violence, threat, malicious agreement of the representative of one party with the other party, the contract concluded under a combination of difficult circumstances, an agreement concluded by an incompetent person or a person incapable of understanding the meaning of his actions or directing them. The second type of pre-contractual liability (occurring if the contract is not concluded) is applied only if there is no response to the protocol of disagreements when concluding the supply contract, when evading the conclusion of the main contract if there is a preliminary contract or other obligation to conclude the contract, when one of the parties evades state registration or notarial contract certificates

One defense is to lay pre-contractual liability on the party that misled the other party at the negotiation stage. For example, Art. 178 of the Civil Code of the Russian Federation establishes that a transaction concluded under the influence of a delusion may be declared invalid, and the deluded party has the right to demand compensation from the other party for real damage caused to it, if it proves that the delusion arose through the fault of the opposite party. If the error arose through no fault of the counterparty, then the deluded party is itself obliged to compensate the other party for the real damage caused to it.

One of the special cases of recognizing the liability of a party that behaves in bad faith at the pre-contractual stage is the declaration of the contract as invalid and the imposition of the obligation to indemnify the party that deceived the counterparty during the negotiations. According to Article 179 of the Civil Code of the Russian Federation, a transaction made under the influence of fraud may be declared invalid at the claim of the victim. The other party compensates the victim for the real damage caused to him. When analyzing this basis of pre-contractual liability, the most important thing is to decide what to consider as fraud. Usually, deceit is understood as the communication of false information about the circumstances of the transaction or facts that are of significant importance to one of the parties when concluding the transaction (of which such party notified the other party). It is more difficult to determine whether non-disclosure should be considered fraud (for example, failure to report circumstances that have changed from those previously announced by the party).

A special basis on which the party participating in the negotiations can be compensated in case of improper behavior of the other party is the rules on unjust enrichment (Chapter 60 of the Civil Code of the Russian Federation). Most often, the question of the return of unjust enrichment arises when, during negotiations, one party discloses to the other party certain information of commercial value, and the other party, having received such information, continues to use it even after the termination of negotiations that did not lead to the conclusion of the contract. In this case, the information was obtained lawfully (since it was disclosed by the owner of the information of his own free will), therefore, the general grounds for a person's liability for obtaining information by illegal means are not applicable. The obligation to return unjust enrichment is not a subspecies of pre-contractual liability, but it can also be used by the injured party to return property received or saved at its expense.

Contract Reliability Criteria

When concluding a transaction, any organization always strives to initially ensure the highest possible reliability of relations with a counterparty, since this is a guarantee of a successful commercial transaction.

In this regard, several criteria for the reliability of the contract can be distinguished, in particular, such as:

- the contract is concluded in the interests of this organization;

– the rights under the contract are reliably protected, and the obligations of the counterparty under the contract are secured by liability.

– the agreement does not contain any “pitfalls” or so-called “legal mines”.

The conclusion of any transaction and, accordingly, the contract must be preceded by serious and painstaking work to find the right counterparty, to preliminary agree on the main points of the upcoming operation, etc.

Practice has developed the basic rules for concluding a transaction of any kind, such as:

- Initially, you need to clearly imagine what you plan to get from the transaction. It is necessary to create an ideal model of the upcoming operation, determining what will follow what, what each of its participants should do and break it down into stages and deadlines - from the conclusion of the contract to its execution, what and how should be done at each stage, what is necessary for this calculate the possible risk. Only after that you can clearly imagine the whole event as a whole and thus, already at the stage of preparation, ensure control of the situation. After that, you can start searching for relevant potential counterparties, and later on drafting the wording of the contract, preparing the necessary documents;

- it is better to prepare a draft of an upcoming contract yourself than to trust it to a counterparty, and thereby ensure yourself a more advantageous position compared to a future counterparty - you can formulate your conditions more clearly and taking into account your interests;

- under no circumstances sign the contract until a lawyer has read it and endorsed it. This is one of the most important rules that any entrepreneur should follow. In terms of its significance, this rule can be attributed to the "golden commandment of a businessman." Any contract is always a legal document, and it is worthless if it was drawn up by incompetent persons. The lawyer will offer to change the wording of a particular condition, explain to you the legal consequences of certain provisions of the contract, recommend his own version of a section or clause of the contract. Many entrepreneurs in their activities widely use in practice various forms of standard contracts, which in recent times abound in the relevant literature. The use of standard forms greatly simplifies the process of drawing up a specific contract and allows people who do not have special education to navigate complex legal relationships. However, it must be borne in mind that there is no universal agreement that can one hundred percent secure any business. The contract is an individual act, and a standard form can never replace a living specialist;

- Do not allow ambiguity and omissions in the wording of the contract. When formulating and agreeing on the terms of the contract, it is necessary to achieve the elimination of any ambiguity, vagueness, fuzziness of phrases. In the contract, every letter, every comma matters. It must be remembered that in the event of a dispute, the counterparty will try to interpret and interpret any fuzzy and unclear wording in his favor. Moreover, he can include in the text of the treaty provisions that are difficult to understand for the provision (for example, on professional language), in which your interests may be infringed from the most unexpected side for you. In the presence of ambiguity and omissions in the wording of the contract, the question of the interpretation of one or another of its provisions in the event of a dispute will be decided by the court. It may not be decided in your favor, since in accordance with Art. 431 of the Civil Code of the Russian Federation, when interpreting the terms of the contract, the court takes into account the literal meaning of the words and expressions contained in it. The literal meaning of the terms of the contract in case of its ambiguity is established by comparison with other terms and the meaning of the contract.

Prevention of errors in the preparation of the contract

Proper execution and competent drafting of the contract is a certain guarantee of its implementation, while insufficient attention to its elements can lead to negative consequences.

The art of drafting a contract consists of the ability to formulate its articles in such a way that the drafter receives significant and at the same time unnoticed by the counterparty advantages over the counterparty, the ability, if necessary, to make a concession in one article, and to nullify it in another, the ability to formulate the conditions in such a way agreement so that the partner is interested in its execution.

As you know, an agreement in writing can be concluded by drawing up one document signed by the parties, as well as by exchanging documents. The text of such a document can be divided into three parts: the preamble, the actual text of the agreement, details and signatures of the parties. Any contract begins with a preamble, which indicates: the date and place of the contract; surnames, names and patronymics of the authorized representatives of the parties, indicating the position, if the person acts by proxy; full names of the parties in accordance with the charters.

When concluding contracts, it is necessary to pay attention to important circumstances, such as:

– whether the counterparty has the right to conclude the contract you need,

– whether the approval of the relevant management bodies of the counterparty is required for the conclusion of the transaction.

In the preamble, it is often necessary to give definitions of the phenomena, objects, about which the contract is concluded - in this case, it will be understandable even to non-specialists in the field of legal relations.

The preamble is followed by the actual text of the contract, the main rule of which is that there is no need to rewrite the norms of legislation governing one or another type of contract in the contract. Even without reference to them, the mandatory norms of the legislation will still apply. However, practice shows that the parties rarely look into the current legislation, limiting themselves to viewing the contract, therefore, in a number of cases, the most important points legislation may be specified in the contract.

As a rule, a business contract can and is sufficient to be formalized in the form of a simple enumeration of points or systematization of the norms of the contract into sections:

- the subject matter of the contract;

- duties of the parties;

- term of the contract;

– price and payment procedure;

- the responsibility of the parties;

- final provisions;

- details and signatures.

All clauses (articles) of the contract must be formulated clearly and in detail in order to exclude the possibility of ambiguous interpretation. It should be borne in mind that later, in the event of a dispute over the terms of the execution of the contract, the counterparty will try to interpret any inaccurate wording in the contract in its favor.

The definition of the subject matter of the contract should be short and specific. In most cases, it is possible to cite the wording of the Civil Code of the Russian Federation for the corresponding type of contract.

Calling themselves a contractor and a customer, a buyer and a seller, etc., the parties associate their actions with the rules Civil Code RF governing the relevant type of contract, which may not be included in the plans of the parties to the contract. Recall that Article 421 of the Civil Code of the Russian Federation grants the right to conclude contracts that are not provided for by laws or other legal acts, including mixed contracts that combine the features, characteristics, elements of contracts named in the Civil Code of the Russian Federation.

When formulating the provisions of the contract on the subject, it is important to think through every word. So, for example, if the contractor insists on the terms "reconstruction" and "modernization", and not "repair", it can be assumed that in doing so he pursues the goal of raising his own status and, accordingly, the cost of work, therefore, perhaps, the contract should be attached a defective list listing specific faults that are the object of repair. The expression "the party delivers the goods" unwittingly binds the parties to the rules of supply contracts and can play a decisive role in the interpretation of the contract in court. Therefore, in some cases, the wording “transfers the goods” should be chosen.

Any civil law contract must contain a section on the obligations of the parties. When drawing up a business agreement, it is necessary to avoid phrases like “the parties undertake to properly fulfill their obligations under” since such wordings do not carry semantic meaning and only clutter up the document.

The purpose of the drafter of the contract when drawing up provisions on the rights and obligations of the parties should be the competent use of dispositive norms of civil law. A number of contracts (for example, a lease agreement real estate) is subject to state registration, in addition, in some cases, the parties come to an agreement to register the contract with a notary. Then it is logical in this section to determine who exactly will be involved in registration. It is also possible to provide for the obligation of the party at its own expense to insure the object of the contract, for example, goods.

The contract must contain all its essential terms. Particular attention should be paid to the duration of the contract and the timing of the fulfillment of obligations, the procedure for the delivery and acceptance of execution under the contract, the requirements for the quality of fulfillment of contractual obligations.

The business contract should also have a special section on price and payment procedure. The price can also be indicated in dollars or conventional units. The main thing is that payment is made in rubles. In this case, it is necessary to determine in the contract at whom the established exchange rate will be paid in rubles - at the rate of the Central Bank of Russia, MICEX, etc.

When drawing up a contract, it is advisable to provide for the amount of value added tax. It would be ideal to indicate the price without VAT, the VAT rate, the VAT amount and the total contract price (price + VAT).

In some cases (for example, in contract relations), when signing the contract, the parties do not yet know the exact price of the contract. This problem is solved by applying a wording like: “For the work under this contract, the Customer pays the Contractor the price determined by the estimate. The price of the work determined by the estimate is approximate. The final price to be paid for the work under this contract is determined in the act of acceptance of the work performed.

If an entrepreneur uses an advance payment in relations with counterparties, in order to avoid entrepreneurial risks, he should use such a method of securing an obligation as a deposit, the essence of which is that if the debtor fails to fulfill his obligation, he pays a double amount of the deposit - a kind of fine.

In any business contracts, a section on the liability of the parties is necessary, in which phrases such as: “the parties are liable in accordance with applicable law” should be avoided. It is necessary to treat the development of the provisions of the treaty under consideration very carefully. If one of the parties to the contract is an individual entrepreneur, it should be borne in mind that the parties to the contract may introduce guilt as a condition for the liability of the entrepreneur. Responsibility for non-fulfillment by a citizen-entrepreneur of his obligations arising from commercial activity arises according to the rules on liability for entrepreneurial activity, that is, without fault, for the very fact of breaching the contract or causing harm. However individual entrepreneur should be aware that the rules on non-guilty liability are optional. It often makes sense for an entrepreneur in the contract to determine the amount of the penalty: penalties or fines.

It is quite logical to provide in the contract a specific list of information constituting a trade secret.

The parties are released from liability for non-performance or improper performance of obligations, if such non-performance (improper performance) was caused by force majeure. By the way, in addition to the generally accepted ones, the contract can provide for additional circumstances that the parties consider force majeure for themselves.

The final provisions of the contract should contain rules on the duration of the contract, the procedure for resolving disputes, etc. It is advisable to establish in the contract a mandatory claim procedure for resolving disputes. This is due to the need to bear the costs of litigation (at least this is the amount of the state fee), while the claim makes it possible to resolve the dispute without going to court. In such a case, it is also necessary to determine how the claim will be submitted and determine the time period within which the claim should be answered. By the way, it seems appropriate to note that it is desirable to put the signatures of the parties on each sheet of the contract.

Conclusion of contracts by separate divisions

The Civil Code of the Russian Federation establishes liability for non-fulfillment or improper fulfillment of obligations. The provisions of civil law on liability for breach of obligations also apply to relations arising from contracts:

- the party that has not performed or improperly performed the obligations under the contract (the debtor) is obliged to compensate the other party (the creditor) for the losses caused by this. The concept of "losses" covers actual damage and lost profits. Real damage is the costs that the creditor has made and will have to make, and the loss (damage) of property. Lost profits are unearned income that the creditor could have received during the same time in comparable conditions with the proper performance of the contract. Losses are determined at prices that existed at the place and at the time where and when the obligation was to be fulfilled;

- in relation to a person who has not fulfilled or has fulfilled obligations improperly, the contract may provide for the obligation to pay a penalty. If the penalty is provided for by the contract, then the losses are compensated to the extent not covered by the penalty, unless otherwise provided by the contract or law.

If the debtor has not fulfilled or has not fully fulfilled, or has delayed the monetary obligation under the contract, then after the expiration of the term for the execution of the contract, the same, in accordance with Art. 395 of the Civil Code of the Russian Federation, is recognized as the use of other people's funds. In this case, the debtor is obliged to pay interest on the amount in excess of these funds. Interest in this case is determined based on the discount rate bank interest that existed at the location of the creditor on the day specified in the contract as the last day of performance of the obligation. In this case, the debtor is not released from the performance of the obligation. If the damage caused by the debtor to the creditor by default monetary obligation exceed the specified amount of interest, then the creditor has the right to demand from the debtor compensation for losses in the part exceeding the amount of interest.

The obligations of the parties under the contract terminate after the parties fulfill their obligations under the contract.

Preparation for the conclusion of the contract

The contract is a source of civil rights and obligations, and regardless of whether it provides for the current legislation this species transactions or not (clause 2, article 421 of the Civil Code of the Russian Federation), provided that they are not illegal.

Contractual work must meet the following basic conditions: compliance with and implementation of the requirements of the law, the provisions of local acts, efficiency, relevance, economic feasibility, legal literacy of the documents drawn up and ongoing activities, financial security of projects.

All contracts must be subjected to examination, including legal and economic, at all stages of work. Such examinations can be carried out on their own, involving their employees with appropriate professional training, or with the assistance of third-party organizations specializing in this field. Together, the examinations create the prerequisites for the emergence of a comprehensively prepared for the implementation of the contract. Legal examination of the document includes not only the identification of conditions that do not correspond to the interests of the represented party and the formulation of counter-proposals, but also the verification of the compliance of the concluded transaction with the law in the broadest sense of this concept. Compliance with the law means not only the existence of a contract within the framework of existing regulations, but also compliance with general principles civil legislation that do not allow the exercise of their rights with the intent to harm another person or abuse their dominant position in the market, etc. Economic expertise is also a very capacious concept and it must be carried out taking into account the structure economics, which includes economic analysis(including financial, marketing, accounting) and planning (strategic and current).

Thus, the result of legal and economic expertise of the concluded contract is a legally competent, financially secure and economically beneficial agreement of the parties.

The conclusion of the contract should be preceded by a lot of preparatory work carried out by future counterparties. The correct selection of a business partner will allow in the process of execution of the contract to avoid organizational or other difficulties in relations between the parties.

The main task at the preparatory stage of working with the contract is to obtain maximum information about the legal or other person with whom it is planned to conclude it.

When choosing a counterparty, you should be very careful, especially with long-term projects, investing in large volumes, and adhere to the following rules. When collecting information about a potential partner, one should act within the framework established by the legislation, which protects the confidentiality of certain information (representing commercial, official and other secrets). First of all, it is necessary to find out whether the person who proposes to conclude an agreement is authorized to conduct negotiations of this kind. Next, you need to establish on whose behalf this person is acting. If it is a representative, then also establish the legal status of the represented (legal entity, private entrepreneur, structural unit, etc.), legal form (LLC, CJSC, JSC, etc.), specialization.

The powers of the representatives of the parties are verified by submitting the relevant documents (in some cases, these are powers of attorney and identity documents, in others, charters, regulations, constituent documents). If there is no authority to act on behalf of another person or if such authority is exceeded, the transaction is considered concluded on behalf and in the interests of the person who made it, unless the other person subsequently directly approves the transaction.

The question of the conclusion of contracts by separate divisions deserves special attention, which also concerns the problem of legal capacity. legal entity. Separate subdivisions include representative offices and branches, but they are not legal entities. Heads of subdivisions are appointed by a legal entity and act, including signing contracts, on the basis of its power of attorney. The power of attorney must be issued in compliance with the rules established by Article 185 of the Civil Code of the Russian Federation. The power of attorney must indicate exactly what actions the manager has the right to perform on behalf of the legal entity. It should be borne in mind that such a document may contain various exceptions and restrictions imposed on the actions of the head of a separate subdivision. For example, the contract may contain a condition that the right to enter into transactions is limited to a certain amount of the contract. With regard to contracts entered into separate subdivision, all the rules and requirements that are usually imposed on the conclusion of transactions by the legal entity are relevant. The conclusion of transactions by a structural unit on its own behalf, even if in its own interests, is not allowed. In any case, the transaction must be concluded on behalf of the legal entity, otherwise it is recognized as void.

One of the conditions for the legal capacity of a legal entity is that it has a special permit (license), which is evidence of the right granted to it to engage in activities for which a special procedure is established by law. A transaction made by a legal entity that does not have a license may be declared invalid at the claim of this legal entity, its founder or a state body exercising control or supervision over the activities of the legal entity, if the other party to the transaction knew or obviously should have known about its illegality.

It is important to note that in contractual work, comprehensive interaction should be ensured between the departments of the organization, which in the future will be entrusted with the execution of the contract or the functions of specialized control - accounting, financial departments, legal and contractual services, and, if necessary, production, technical, technological, etc. Of course, such activities should be headed by a leader.

If the contract provides for the performance of any technical task, it is necessary to examine its conditions from a technical point of view, which will prevent the emergence of a project, the implementation of which may be impossible due to technical inconsistency (inexpediency, impracticability, etc.).

The result of the preparatory work for the conclusion of the contract is either a contract ready for conclusion, or a concluded preliminary agreement. Before the conclusion of the contract, such concepts as a protocol of intent, a general agreement, etc. are often used in practice, and only when analyzing the content of these documents can one draw a conclusion about their essence.

If the parties have prepared and signed the contract with the help of electronic computing equipment, in which the digital (electronic) signature system is used, they may submit evidence to the arbitration court on the dispute arising from this contract, also certified by a digital (electronic) signature. If a dispute arose between the parties about the existence of an agreement and other documents signed with a digital (electronic) signature, the arbitration court requests from the parties an extract from the agreement, which should indicate the procedure for reconciling disagreements and the party that bears the burden (duty) of proving those or other facts and authenticity of the signature. In the manner specified in the contract, the arbitration court verifies the authenticity of the evidence submitted by the parties. If necessary, the court appoints an examination to resolve the disputed issue, again taking into account the procedure provided for by the contract. If the contract does not regulate the said procedural issues, if one of the parties disputes the existence of a signed contract and other documents, the arbitration court has the right not to accept documents signed with a digital (electronic) signature as evidence. At the same time, the court resolving such a dispute assesses the circumstances of the case, comprehensively considering the issue, including whether the parties voluntarily and with knowledge of the case included in the contract a procedure for resolving disputes and proving certain facts, whether it was imposed by one of parties to the counterparty in order to ensure only their own interests and infringe on the interests of the opponent, and taking into account this assessment, makes an appropriate decision. If these conditions are violated, the transaction may be declared invalid by the court.

When making transactions, it is allowed to use a facsimile reproduction of a signature by means of mechanical or other copying, an electronic digital signature or another analogue of a handwritten signature in cases and in the manner prescribed by law, other legal acts or by agreement of the parties.

A document received from an automated information system acquires legal force after it is signed by an official in the manner prescribed by the legislation of the Russian Federation. In this case, the legal force of a document stored, processed and transmitted using automated information and telecommunication systems can be confirmed by an electronic digital signature. The legal force of an electronic digital signature is recognized if there are software and hardware tools in the automated information system that ensure the identification of the signature, and if the established mode of their use is observed. The right to certify the identity of an electronic digital signature is exercised on the basis of a license.

Contract structure

The subject matter of the contract must correspond to the content of the relations that it is intended to regulate, otherwise, in the event of a conflict situation, the court will decide the case not on the basis of the name of the contract, but on the basis of the essence of the relations that it regulates, although the Civil Code of the Russian Federation establishes that the contract must be interpreted literally by judges. If during the interpretation the will of the contracting parties is not reliably determined, then the court proceeds from the circumstances indicating the actual expression of the will of the parties, namely: pre-contractual negotiations (documented), correspondence, the practice established in the relationship of the parties, business customs, the subsequent behavior of counterparties ( article 431 of the Civil Code of the Russian Federation), which is confirmed by judicial practice.

End of free trial.

The contract is a mandatory cut analytical accounting mutual settlements. The number of contracts with a counterparty is not limited. When working with reports on mutual settlements, you can analyze the debt as a whole for the counterparty, without detailing for specific agreements. But when registering business transactions, it is necessary to indicate a specific agreement, according to which mutual settlements will take place at the time of fixing the business transaction. To store agreements concluded with counterparties, the "Contractors' agreements" directory is intended, which is subordinate to the "Counterparties" directory. Let's take a look at its details.

Directory "Contracts of the counterparty"

Details of the directory "Contracts of counterparties"

The contract must indicate the organization, even if mutual settlements under this contract will be carried out only according to management accounting. AT primary documents compliance of the organization specified in the document with the organization in the selected contract is controlled.

The counterparty is the owner of the contract.

Group of agreements - indicates whether a particular element belongs to the group of the reference book "Contracts of counterparties". For example, "Commodity" or "Services".

The name of the contract, filled in by the user in any form. It is recommended to give meaningful names by which you can guess the parameters of the contract.

Types of contracts and their features

The type of contract in the details determines the variant of the relationship with the counterparty. The list of contract types from which you can select a value depends on the value of the "Buyer" and "Supplier" checkboxes set in the counterparty form. The configuration defines the following types of contracts:

with a supplier;

with the buyer;

with the committent;

with a commission agent;

barter;

The type of contract affects the list of business transactions that can be executed within it. For example:

the operation of the purchase of goods and materials can be reflected only under contracts of the type: "With supplier", "Barter";

the operation of receiving goods and materials for the commission can be reflected only under contracts of the type: "With a committent";

This item allows, for any option of mutual settlements, using a more detailed specification of mutual settlements to settlement documents (to the invoice, to the payment document).

Flag "Foreign economic"

This paragraph makes it possible to separate treaties conducted in foreign currency for management accounting purposes only, from contracts that are actually related to foreign economic activity. This sign is used for the purposes of regulated accounting, since only foreign economic settlements can be reflected in accounting in foreign currency. Operations under contracts in foreign currency without this flag cannot be reflected in regulated accounting.

Flag "Sale for export"

This item appears in the contract only if the type of contract is "With the buyer" and allows you to control the receipt Money from the buyer. Those. with this flag, it will not be possible to pay by cash money documents, only through payment documents with non-cash funds.

Type of mutual settlements

An additional analytical feature that serves to separate mutual settlements. The value of this attribute is selected from the "Types of mutual settlements" reference book, which is initially empty - users must fill it in themselves. In the future, according to the values of this attribute, you can separate and filter indicators in mutual settlement reports.

Agreement conditions

If the value "With additional conditions" is selected, it will be possible to set additional conditions within the framework of the agreement, the meaning of which is described below.

Goods accounting

Meaning and purpose of control parameters accounts receivable and reservation parameters (on the tabs "General" and "Accounting for goods") will be discussed further.

Advanced tab

The "Additional" tab defines the parameters that are in effect by default when registering transactions under this agreement.

Price type

The requisite determines the type of prices to be automatically filled in when registering documents for the purchase / sale of goods under this agreement. The value is selected from:

Fulfillment of conditions under contracts of counterparties
Important! You cannot enter several conditions for mutual settlement agreements under one agreement that are valid simultaneously.

Bookmark "Discounts"
The tab is visible in the contract form for contract types "With buyer" ("With commission agent"). And it reflects for the specified period and by the "Show" button the current liquids for this counterparty and under this agreement. The data is substituted from the register "Discounts and markups of the item"

Bookmark "Tax accounting"
On the "Tax accounting" tab, the tax accounting scheme is determined under the counterparty agreement, i.e. the moment of determining the tax base for VAT. The moment of determining the tax base is set separately for the purchase and sale transactions and can be selected from the following list:
- on the first event;
  by shipment;
  upon payment;
  not define.
Separately, the scheme of tax accounting for returnable packaging is determined.

Print tab
On this tab, the real name of the contract is filled in, which will be reflected in printed forms of documents.
On the "Properties" and "Categories" tabs, you can display additional analytical features for the contract.
If at any time in the system there are posted documents containing a link to the agreement, then the details of the agreement "Organization", "Maintenance of mutual settlements", "Currency of mutual settlements", "Type of agreement", "Conditions for the execution of the agreement" and "Tax accounting scheme" it is forbidden to change - the system blocks such attempts.

Detailing of mutual settlements
Within the framework of one contract with a counterparty, it is possible to conduct mutual settlements:
When reflecting mutual settlements "Under the agreement as a whole", it is possible to generate both invoices for payment and orders, but this is not necessary, and the amount of mutual settlements under such an agreement will show the debt under the agreement as a whole - excluding these documents.

Under contract
This type is convenient to choose if there is no strict document flow regulation under the contract. That is, in some cases, an invoice can be created before the start of the next business transaction, in some cases, an order can be created (with reservation for the order), and sometimes goods and materials can be shipped (received) without these accompanying documents. With this approach, the first step of an operation (transaction) can be a document of any kind, and therefore any type of mutual settlements "by transactions" cannot be used. Transactions are those documents that begin and, often, determine any business transaction. In a typical configuration, goods orders, invoices for payment, and directly goods documents or payment documents can act as transactions.
There is no explicit fixing of the status for transaction documents in the configuration. In fact, the transaction becomes the document that was the first to fall within several stages of one business transaction into the "Transaction" dimension of mutual settlement registers.

Managing settlements for transactions
In a typical configuration, the following modes of conducting mutual settlements on transactions are implemented:
By order
.ў on accounts. Here, invoices for payment act as transactions. The debt in this case will be repaid in the same way as the rules described above, but within the framework of the invoice, and not the order. Creating an account becomes a mandatory first step in recording transactions under such an agreement. The subsequent steps of the operation (the movement of goods and money) must have a mandatory link to the generated invoice. The counterparty debt will be tracked separately for each account.

By account

Maintaining documents of mutual settlements with contractors
When reflecting mutual settlements "According to the contract as a whole", "According to orders" or "By invoices", which make it possible to control debts up to transactions, you can keep even more detailed accounting of debts up to shipment or payment documents. Moreover, the document flow in any case is determined by the method of conducting mutual settlements in the contract, but not only transaction documents, but also settlement documents (payments, shipments, receipts) will be recorded as the basis for the occurrence of debt.
In the documents of payment and shipment, a link is fixed to the document that generated the debt repaid by the current document. The link is reflected in the header (in payment documents) or in the tabular section (in trade documents) of the "closing" document in the "Document of settlements with counterparties" field.
In fact, the type of mutual settlements in the contract affects the commodity document flow used within the framework of this contract and the filling in of mutual settlement details in the documents within the framework of the contract.
For example, invoices for payment to the supplier and invoices for payment to the buyer can be generated at any specification of mutual settlements under the contract. But if the type of mutual settlements is set to "Accounts", then the formation of an invoice becomes a mandatory first step in the workflow. And all commodity and monetary documents generated within the framework of this account must have a mandatory link to this account (filling in the "Deal" requisite).
Another example, buyer orders and orders to the supplier can be issued in the configuration only for the contract, the mutual settlements for which are carried out "under the contract as a whole" or "by orders". Moreover, in the latter case, the use of orders becomes mandatory. Based on the order data, the buyer can generate an invoice for payment. It should be noted that the invoice is issued only for the formation printed form. And the documents for the shipment of goods and materials and payment should be entered on the basis of the buyer's order. Compliance with this condition is necessary for the correct use of the mechanism for reserving goods in orders and closing mutual settlements: by counterparties not only in the context of contracts, but also transactions and settlement documents. Thus, if both orders and invoices for payment can be registered at the same time, it is preferable to conduct mutual settlements in the context of orders.

Accounts receivable control
The contract has a number of settings that allow you to specify the parameters for controlling receivables. The "accounts receivable" in the configuration refers to the counterparty's debt to the enterprise on behalf of which records are kept in the information base.
Important! Accounts receivable control is effective only when posting commodity-money documents in the online mode. Thus, the settings only affect documents posted in "online" mode.
The flag "Control the amount of debt, the amount is not more than ...".
This attribute determines the amount of the maximum possible receivables of the counterparty under the contract. It can be used for any method of accounting for mutual settlements under the contract. Wherein:
.ў For buyers, shipment of goods can be made only if the receivables under the contract after shipment do not exceed the amount specified in the details. Turning on the flag and setting the amount to zero for buyers means the "Ship as you pay" strategy;
.ў for suppliers, payment for the delivered goods can be made only if the receivable under the contract after payment does not exceed the specified amount. A zero amount when the flag is enabled for suppliers means the "Pay as shipped" strategy.
Flag "Control the number of days of debt, days no more ..."
This attribute determines the maximum number of days of the counterparty's receivables under the contract. When conducting documents, the number of days of debt is checked for all transactions under this agreement. If it exceeds the number specified in the contract parameters, the document is not posted. The parameter is used only if the flag "Keep settlements with counterparties according to documents" is set, no matter how mutual settlements are conducted under the contract, order or invoice.
Flag "Keep a reserve without payment for a limited time, no more than days ..."
This attribute determines the maximum number of days during which the "Closing orders" document will not "see" the balances of goods previously reserved under this agreement, and, as a result, will not be able to write them off from the reserve. In other words, during the specified number of days, the reserve will not be considered past due without payment.
Flag "Amount of prepayment by order of the buyer, percent not less..."

Control of the status of mutual settlements
This attribute determines the percentage of mandatory prepayment for the order to allow the shipment of goods. It makes sense if mutual settlements are carried out "By orders" or "By agreement as a whole". It is used only for settlements with buyers. Shipment is allowed if the order received (actual/planned) the specified prepayment percentage.
From the diagram above, you can understand the application of the parameters described above to the types of mutual settlements implemented in the configuration:

Organization of accounting for internal settlements
Often, when analyzing the mutual settlements of an enterprise with its counterparties, the task arises of determining whether the counterparty is an external counterparty or an organization that is part of the enterprise. Such a comparison is necessary to identify internal financial transactions between organizations of the enterprise.
The configuration implements a mechanism for accounting for such situations. You can fix the list of counterparties, which are:
.ў or organizations that are part of the enterprise,
.ў or employees of the enterprise.
To fix the correspondence between the records of the directory "Counterparties" and directories "Organizations" or " Individuals"in the configuration, the information register "Own counterparties" is intended.

Own counterparties
Each register entry contains:
Relationships of own counterparties
The information register is non-periodic. That is, it is assumed that the composition of own counterparties is constant, and if it changes, then it is not necessary to track these changes.
In the future, this information is used in the processing of "Batch input of documents" in the case of registration of the operation "Goods for own counterparties (from free balance)" and Negative balances of the organization (purchase from own counterparties)". Using this processing, a sales document will be generated on behalf of one organizations and documents of receipt in the name of other organizations.The counterparties in these documents will be used by their own counterparties of these organizations.
Communication information Organization - Contractor - Individual is not used by configuration mechanisms.

We are found: types of mutual settlements, 1c reference group of mutual settlement agreements, settlement agreement, keep a reserve without payment for a limited time 1s8, counterparty agreement, types of agreements with counterparties, type of mutual settlements, agreements with counterparties what is it, terms of mutual settlements, agreements with counterparties

Classification of types of contracts

The concept of a contract is established by Article 420 of the Civil Code Russian Federation(hereinafter referred to as the Civil Code of the Russian Federation). An agreement is an agreement between two or more persons to establish, change or terminate civil rights and obligations.

In civil law, there are several classifications of types of contracts. The basic classification can be considered a division according to the legal nature of contracts or transactions. In addition, there is a classification by type of contractual obligations.

Classification of contracts by legal nature
1. Base: number of sides.
  - Bilateral Treaties where there are two sides. (Contract of sale)
  - Multilateral, which can have more than two counterparties. (Assignment Agreement)
2. Reason: the moment when the contract is considered concluded.
  - consensual agreements, which are considered concluded when the parties have agreed among themselves all the essential terms of the contract. (Supply, purchase and sale)
  - Real, for which, in addition to agreeing on the essential conditions, the physical transfer of the thing that is the subject of such an agreement is necessary. (Lease agreement, loan)
3. Reason: counter provision or its absence.
  - Compensatory contracts, for which one of the parties receives a payment or other consideration for the performance of its duties. (barter agreement)
  - Gratuitous in which one party provides something to another without receiving payment or other consideration from it. (Gift agreement)
4. Reason: the presence of a specific type of contract in a legal act.
  - Named Treaties, whose names are directly indicated, for example, in civil law. (Contracts of lease, exchange, loan)
  - unnamed, which are not specified specifically, but at the same time do not contradict the general principles of legislation and the principles of law. It should be noted here that there are mixed contracts, made up of elements of named contracts. For example, an equipment lease agreement with the supply of materials for it. If mixed contracts are governed by the norms of legislation that relate to separate parts of such a contract, then an unnamed contract can be regulated only by analogy with the law.
5. Reason: duration of the contract.
  - Fixed term contracts, in which the time of entry into legal force and the date of termination of the contract.
  - Perpetual, which has an indefinite expiration date.
6. Reason: the relationship of the parties to each other.
  - fiduciary agreements characterized by the presence of a special personal relationship and trust between the parties. For example, an assignment agreement. If the relations of the parties change, then either party may refuse to perform the contract unilaterally.
  - Non-fiduciary includes other contracts.
Classification by type of contractual obligations
1. Reason: distribution of rights and obligations between the parties to the agreement.
  - Unilateral where one party has only rights and the other only responsibilities. For example, a loan.
  - Bilateral or synallagmatic where each party has counter rights and obligations.
  - Contracts in favor of a third party, according to which the debtor performs the performance of the contract not to the creditor, but to another person.
2. Reason: the main or secondary role of the agreement.
  - main contract, which contains the rights and obligations of the parties on the main subject of the transaction.
  - Additional or accessory, which is in addition to the main one and is inextricably linked with it. So, the surety agreement ceases to operate if the main obligation has been fulfilled.
3. Reason: subject of registration.
  - Property contracts that are aimed at receiving or transferring material wealth.
  - Organizational, that is, forming links between the participants in the commodity circulation. Among these contracts are:
    1. Preliminary contracts, where the obligation to conclude the main contract is fixed, and the conditions for its conclusion are agreed.
    2. General agreements, on the basis of which many agreements of the same type are subsequently concluded, aimed at the execution of the general agreement. It occurs in insurance organizations when the parties agree on general agreements with the terms of insurance, and then individual insurers receive policies based on such agreements.
    3. Multilateral agreements in which several participants, for example, partners or founders, determine the procedure for the creation and functioning of a partnership or company.
4. Reason: method of conclusion.
  - public contract, in which one person engaged in commercial activities, is obliged to provide goods and services to any person who contacts him. At the same time, all goods and services are provided at the same prices for all applicants. By concluding such an agreement, the entrepreneur does not have the right to prefer one counterparty to another. It is this type of contract that is drawn up for retail or dental services.
  - Accession agreement contains conditions that are defined by only one party. Usually they are stated in the form established by the party. The second party to the contract does not influence the formation of conditions and can only fully accept them or not. Such contracts are often found in the banking industry.
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Similar Documents
Speaking of various functionality standard configuration "Enterprise Accounting" on the platform "1C: Enterprise 8", it is difficult not to note the universality of the application of most of them: using the same type of documents, you can record transactions with different assets and using different accounting accounts. Such a "generalist" can also be called the reference book Counterparty Agreements. But all the advantages of this directory can be appreciated only by correctly setting the details contained in it. This article by V.N. Khomichevskaya, an independent consultant based on personal experience the author on the practical implementation of the program "1C: Accounting 8" and is devoted to the topic of the correct choice of the value of the attribute of the directory Type of contract, as well as the influence of this choice on subsequent work with documents of the Bank and Cash departments.

Counterparty agreements

Counterparties Counterparty agreements Counterparty agreements.

"Agreement" "agreement" - discord

For all its apparent simplicity, this "unpretentious" but rather "ubiquitous" guide Counterparty agreements, like an iceberg, contains a lot of rather important features, 9 out of 10 of which are invisible to an inexperienced user. These opportunities can become both helpers in capable hands, and obstacles in work, if they are ignored. Let's try in this article to deal with these "two sides of the same coin."

Let's start with the fact that it is not the first generation of 1C programs that uses a combination of a reference book in a typical configuration Counterparties and its subordinate directory Counterparty agreements. Only the composition of the details of the last directory changes from edition to edition. The topic of this article is just a guide Counterparty agreements.

Was there a "contract"?

If the transition is carried out from "1C: Accounting 7.7", then it is not particularly complicated, because the user still has familiar "reference points" (we will talk about the important nuances of such a transition a little later).

If the transition is carried out from a program that was once written by an internal IT service or external performers specifically for this enterprise(in everyday life they are called "self-written"), then often in such programs such a thing as a "counterparty agreement", expressed as an element automated system, does not exist at all. This greatly complicates the perception of the "hero" of our article by users, because in the previous system, the issue of ownership, for example, payment to one or another real "paper" contract or other document-base was often solved by entering a text string. Of course, such a form of reflecting the link to a real contract was one of the "non-algorithmic" ones, and could only be processed in the mode of visual control and "closing" of printed movements on a particular account. From the point of view of ergonomics, this method is hopelessly outdated and obviously is the day before yesterday of the very process of automating accounting work. Not to mention such an extreme as manual "paper" accounting, including with the help of spreadsheet editors.

Therefore, if you are planning to switch to "1C: Accounting 8" from such information systems, carefully read the possibilities of maintaining a directory Counterparty agreements in "1C: Accounting 8" in advance, even before the question arises of transferring data (balances, opening balances) of your accounting to new system!

An old acquaintance with new properties

"Agreement" for users of "1C: Accounting 7.7" - the element is already much more familiar. Therefore, the author repeatedly had to observe how, when switching to "1C: Accounting 8", experienced "sevens" wave their hands in his direction, they say, "well, of course, I know that ...". And this reference book has “grown up” along with the configuration itself, it seems to have moved to another level and is involved in solving more serious problems, so filling it out should be taken very seriously.

But what exactly has changed in it, what requires increased attention in it - we will talk about this now!

Agreement "under the microscope"

"Agreement" in general and "Counterparty Agreement" in the language of "1C"

The first thing to remember (and especially for those who come into contact with programs of the 1C family for the first time) is that any operations for settlements with counterparties require a mandatory indication of the contract.

Let's first agree on what we mean by "contract". Even if we do not touch upon the features of the application of the program "1C: Accounting 8", then we must say:
- about the contract as about the very fact of the emergence of civil law relations (let's introduce the designation "contract - relations" for it);
- about the contract as a document (usually in paper form, signed and / or stamped by the parties), fixing these relations. Let's designate it "the contract - the document".
If you add the terminology of the program, then the term "Counterparty Agreement" is added - by the name of the reference book, which allows you to reflect the fact of the emergence of a "contract - relationship".

It should be understood that in the context of working with the program "1C: Accounting 8", that is, with a program designed to reflect exactly actual business transactions, we will be interested only in those "contracts - relations" and / or "contracts-documents" that entailed (or should entail) a change in the state of mutual settlements of one of its own organizations with a counterparty - a participant in the contractual relationship.

Theoretically, at the stage of concluding an agreement, an accountant may not take part in the discussion of emerging civil law relations, although his participation may be important from the point of view of tax planning of the consequences of future actual business transactions. But this topic deserves a separate article, as well as a discussion of the legal aspects of concluding a contract.

In the same article, I would like to emphasize that "relationship agreements" (both having a "contract-document" in the classical form, and having the form of a simple invoice, waybill, and also not having a documentary form at all, which is allowed by the current civil legislation as an "oral form of concluding a contract") will need to be entered into the information base at the time of the occurrence of obligations in the transfer of goods or products, the provision of services or payment for these operations. That is, to generate the required analytics - an element of the directory Counterparty agreements, adequate to the substantive part of the "contract-relations". We will deliberately emphasize - it is the content part, and not the name of the contract. Why - more on this later in the article.

Many-sided treaties

At the same time, one should also take into account the huge variety of "contracts-relationships". We list their approximate and generalized list in the form of a numbered list so that later we can analyze the capabilities of the directory Counterparty agreements referring to their varieties.
1. Letters of intent- long-term contracts, within the framework of which both target (and also long-term) contracts, and one-time economic relations (purchase and sale, equipment supplies, etc.) may arise. Such agreements are characterized by the fact that they are only generalizing, framing the intentions of the parties, and do not serve as a source of obligations for mutual settlements. Hence their often used name: "framework agreements".
2. Long-term contracts, within which actions of the parties are not periodic, but determined by the contract (and they are not tied to calendar periods, such as months and / or quarters). The subject of such contracts may be, for example, the supply/purchase of goods, products, works, services. Such contracts are characterized by the fact that the state of mutual settlements is non-periodic and depends on the fact that the parties to the contract perform operations (delivery of goods, provision of services, etc., as well as payments on them), reflected in the primary documents.
3. Long-term contracts, within which acts of economic activity, operations, calculations committed with some contractual intervals(mostly once a month). Such contracts are characterized by the fact that obligations arise on a monthly basis for mutual settlements for services (for example, payments for rental services, including for consumed public utilities, at the services of operators cellular communication, Internet service providers, etc.). Moreover, their monthly amount can be both fixed and determined by the fact of consumption of services (uneven from month to month).
4. One-time "contracts-relationships". They can be issued in the form of an advance payment invoice issued by the supplier to the organization or the buyer from the organization, a payment order, an invoice for the shipped goods, an act on the provision of services, etc.
Each of these generalized types of registration of contractual relations can be represented in different ways in the information base "1C: Accounting 8". If you flexibly use the capabilities of the directory Counterparty agreements, it is possible to significantly increase user convenience for those system operators who are to some extent responsible for the state of the settlement area. It is expressed in the fact that the status of mutual settlements can be quickly monitored using standard reports, without creating unnecessary problems for one or another section of the accounting department (primarily for the operators of the bank and cash department), which is important to reduce the user error factor.

Small props, but expensive

So, to begin with, consider the form of the directory element Counterparty agreements(see fig. 1)*

Note:
* It is assumed that the reader is familiar with the main ways to enter new elements in the 1C: Accounting 8 directories.

Rice. one

Field counterparty uniquely identified by the owner of the new element. And depending on which way you enter a new contract with a counterparty into the infobase (directly into the directory or through a generated document), the field Organization can be filled "by default" with different data*. Therefore, it is necessary to control the compliance of the data entered in them with the real "contract-relation" or, more precisely, "contract-document".

Note:
* Relevant in the case of multi-company accounting in 1C: Accounting 8. - Ed.

Pointer 1 in Figure 1 is intended to focus the attention of those who maintain multi-company accounting in the program (accounting for several organizations) and who have a "contract-relationship" between two organizations that are part of the holding. Even if two copies of this "contract-document" fall into the hands of a single user of the infobase, then two elements of the directory are formed Counterparty agreements with a "mirror" display of the names of their own organization and counterparty (for one of the instances, one of the own organizations will be the "Organization", the second party - the "Counterparty", for the other instance they "swap places").

Field Group of contracts can be filled or left empty - we will consider the nuances of working with hierarchies in this reference later.

Name of the contract. This field of symbolic values is the field of "creativity" of users. How to enter the names of contracts (keeping in mind the above systematization) is a personal matter of the organization / company, which is recorded in this information base. Do I need to use an input template (that is, enter the name according to the agreed rules)? Is it required to indicate only the contract number? Is it required to indicate the brief meaning of the contract (for example, the supply of goods, the supply of products, the provision of services, etc.)? All this is a matter of coordination between those who are the first to introduce the element of the Counterparties Agreements directory into the database and those who will use them! The better they understand each other in this matter, the fewer errors and the higher the level of automation of processes (however, this is typical for all directories of the system without exception). For example, specifying the contract number according to an agreed template can help in a quick search or selection with standard tools for a typical configuration.

Pointer 2 in Figure 1 indicates one of the most important details of the reference element Counterparty agreements. This is exactly the same "little thing" that is not initially taken seriously by former confident users of "1C: Accounting 7.7", who are switching to work in "1C: Accounting 8". However, it is this field, being ignored (or rather, left with the value entered "by default" by the system itself) that becomes the object of irritation when working with some other documents, since it is an element of the selection of valid values.

Let's consider the situation with an example.

Suppose, for one of the counterparties, three contracts are entered, and Contract type each of them has a different Supplier, Buyer, Other). For convenience of consideration, their numbers are reduced to a combination of identical numbers (see Fig. 2).

Rice. 2

And to demonstrate the built-in selection capabilities, let's take the document Payment order .

Figure 3 shows the document with the selected operation Payment to the supplier. Following the chain of pointers, you can make sure that for selection in the field Treaty the document algorithm establishes in this case the selection of contracts with the type Supplier, and the user is not allowed to change this selection.

Rice. 3

Accordingly, if the user selects the operation Buyer refund, then in this case the system organizes the appropriate selection by type of contract with the buyer(see Fig. 4).

We note in passing that in the two cases described, the system selects not only contracts by type Supplier and with the buyer, but also both types of intermediary trade agreements - With a commission agent and With a consignor.

Rice. 4

If the contract does not concern purchase and sale operations, then in the directory element Counterparty agreements choose the type of contract Other. In this case, the document operation Payment order you must select the appropriate - P Other settlements with counterparties. Then the system will select again only the necessary contracts for selection - with the view Other(See Fig. 5). Then the system will select for selection again only necessary contracts- with a view Other.

Rice. 5

In Figures 3, 4 and 5, a few more significant points are not noted - the fact that the selection of contracts in the list for selection is carried out not only by type of contract, but also by a pair Organization - Contractor(owner of the agreement), as well as by the selected currency of the agreement, about which a few more words will be said below.

Thus, the system helps the user if the same counterparty has several contracts various kinds with different own organizations, which are recorded in this information base - in the field of view of the operator (user-operator of the site Bank) does not include redundant information. Needless to say, all this will work "like clockwork" only if, when entering the corresponding element of the directory Counterparty agreements all field values are correctly selected.

Of course, all incorrect data in "1C: Accounting", contrary to the sometimes emerging opinion, is correctable. The only question is how easy they are fixable, how much time and effort will have to be spent on such a correction. For example, you can "bypass" the problem with an incorrectly entered type of contract by selecting "for speed" another operation of the same Payment order(for obvious reasons, no example of this "work around" is given). But in this case, the problem will pop up, for example, at the time of registration of the receipt, or vice versa - the implementation material value or services. And if already at this moment you want to finally correct the error - this will be a somewhat more laborious task, because if Counterparty agreement already entered in the posting document, the system, for obvious reasons, blocks the possibility of editing it.

The choice of settlement option depends on the type of contract

For the correct accounting of mutual settlements with counterparties, it is very important to correctly select the value in the field Mutual settlements are underway(see pointer 3 in Fig. 1). The system provides a choice of two options - According to the agreement as a whole and According to settlement documents. Let us recall the conditionally generalizing classification of contracts given in the subsection "Many-faced contracts". It is obvious that the choice of the second option for the field value is most suitable for the second and third types of contracts, partly for the first, and is of little use for the fourth. Leaving out of the scope of the article the consideration of the possibilities of accounting for mutual settlements on settlement documents in detail, we will dwell on only one aspect.

Accounting for mutual settlements on settlement documents is necessary in order to see information about which of the documents of receipt / shipment was paid or for which payment document the receipt or shipment of goods, products, services was recorded. This data can be obtained from the balance sheet for certain accounts, if the possibility of conducting such mutual settlements is set in the accounting settings. However, choosing this method of mutual settlements, which is undoubtedly convenient for detailing, try not to complicate the work of the cash settlement department operators. Bank. The fact is that the employees of this section have to be attentive to a considerable number of data reflected in payment orders. First of all, these are the amounts themselves and the payment details of the recipient when sending Outgoing payment order(Imagine the consequences of a situation when, concentrating on the choice of a settlement document, the operator sends a "tidy sum" to the wrong address!). And besides this, in the field of view (and responsibility) of the operator there is also a choice Type of cash flow, and much more. Multiply this by the number of banking documents processed daily in a large company - and you get a fairly tangible risk zone!

If chosen by the operator Counterparty agreement contains an indication of the type of mutual settlements for documents, then this document will need to be specified, otherwise Payment order cannot be carried out. And it's good if the necessary document has already been entered into the information base in advance! And if not? After all, it is no secret that the accounting department can only theoretically boast of timely, prompt data entry, and inefficiency only in a small number of cases is the fault of the accounting department. Thus, with all "good intentions", receiving reports on mutual settlements in the context of documents may turn out to be a risk factor for delaying payment processing.

Therefore, a person who enters a directory element into the system Counterparty agreements, it is important to calculate not only obvious, but also hidden input parameters based on the organizational features of a particular organization.

It is possible to significantly alleviate the situation with the detailing of mutual settlements using the ability to build a hierarchy of directory elements Counterparty agreements, which will be discussed in the final part of the article.

The next section of the article is devoted to another set of fields of the directory element Counterparty agreements, just like the field just considered, included in the group of attributes Settlement management. Their detailed consideration is necessary because in practice there are a large number of errors emanating from a misunderstanding of the relationship between several objects of the system and organizational aspect implementation.

How to avoid the insidiousness of "conventional units"

In this section, we will discuss a couple of props Counterparty agreements - Currency and Calculations in arbitrary units(in figure 1 they are indicated by pointer 4).

Obvious at first glance, in practice they are often used as their name is interpreted by the user, although this does not quite correspond to what is, so to speak, the "slang" of the 1C: Accounting program, and not in the first generation. In 1C:Accounting 7.7, this combination of details has already been used, and all the more depressing is their incorrect use by former "experienced" users of this program, who repeat the same mistakes in 1C:Accounting 8.

Here we will also talk about the contract in its two meanings: "contract - relations" and "contract - document".

So. Props Currency by itself usually does not cause any problems. With the rarest exception, users understand that here they should indicate the currency in which the "contract-document" defines the value of the subject matter of the contract. However, in the "contract-document", as well as in the "contract-relations", the definition of currency is not limited to this. Defined and payment currency, that is, how one of the parties to the contract will pay for the received goods, products, works or services (we do not consider the situation with barter as a derivative of two counter flows of sales relations in this article).

This is where the "tandem" of details comes into full play - Currency and Calculations in arbitrary units.

At this moment, in the mind of the user, one of the meanings of the term "conventional unit" begins to work "in an insidious way" as an expression of that monetary equivalent, which, in the memory of Russian accountants, often acted as a "substitute", a surrogate for generally accepted world currencies, especially in the turbulent times of the 90s, when the curve of changes in the exchange rates of world currencies resembled a cardiogram of a patient with arrhythmia of the heart (which, alas, is repeated today). Then the so-called "conventional unit" ("CU") helped out with its relative stability, determined by the parties to the contract. Moreover, "conventional units" can, in fact, also be called such currencies specifically defined by the parties as the currency of settlements under the agreement, such as "USD at the rate of the Central Bank + 5%", "EUR at the rate of "N-bank" or even "unit of the dual-currency basket". from a technical point of view (from the point of view of their application in the "1C: Accounting 8" program), the difference between such currencies and "normal" currencies will only be that the user will have to maintain changes in the rates of these "artificial" currencies manually, while "normal" can be updated automatically.

Thus, it will be absolutely natural, for example, to fill out a directory Currencies as shown in Figure 6.

Rice. 6

The author of this article, using numerous (alas!) Examples, had to make sure that some users perceive the checkbox Calculations in arbitrary units as a certain affiliation with precisely such "artificial" currencies, as a result of which such "CU" are entered in the Currencies directory quite illegally (for this case).

But this one flag has a completely different meaning. And it is connected with the fact that "laid into the program" regarding the use of both non-cash cash settlement accounts (51 and 52) and certain sub-accounts of settlements with counterparties.

Consider combinations of values (states) of attributes Currency and Calculations in conventional units. There are only three of them. A. The cost of the contract is expressed in rubles- the easiest option. It is quite obvious that in this case, settlements under the contract cannot be made in a currency other than the same rubles (therefore, the checkbox Calculations in arbitrary units not available). Therefore, for non-cash payments, account 51 will be used, and the algorithms of payment documents will check that the currency of the agreement matches the account selected in the field Accounting account (BU). It, in turn, must correspond to the selected settlement account of the organization (see Fig. 7). In addition, such a combination should correspond to those accounts for accounting for settlements with counterparties that do not have a sign of currency accounting in the chart of accounts (see Fig. 8). How to set up such accounts for "default" substitution will be noted at the end of this article.

Rice. 7

Rice. eight

B. The value of the contract is expressed in any currency, and settlements under the contract are also defined in currency. In this case, any currency is selected, except for the currency of regulated accounting (rubles). With the only caveat that the organization can open a bank account in this currency (of course, in this case, completely artificial "UE" is hardly applicable). From the point of view of payment documents, the system will check the conformity of the contract currency Account (BU) and will allow you to choose as bank account only those accounts that are open not in rubles(see fig. 9). And as settlement accounts with counterparties, you should choose accounts with a sign of currency accounting, for which the program defines the appropriate calculation algorithm - with revaluation of currency balances (with the exception of received or paid advances) at the end of the month by a document Closing the month(see fig. 10).

Rice. nine

Rice. ten

C. The value of the contract is set in the currency(this time - any, except for the currency of regulated accounting, of course), but payments under the contract are provided just in rubles- this is just the same, sometimes causing difficulties, option. It is precisely and exclusively for such a case that the position is intended. established flag Calculations in arbitrary units! The reaction of payment documents in this case corresponds to that given in the variant BUT. But the choice of accounts for mutual settlements with counterparties in this case should be the one indicated in Figure 11.

Rice. eleven

Counterparties - in order - stand up!

It is difficult to overestimate the importance of using "correct" (obviously provided by the program algorithms) accounts and sub-accounts for settlements with counterparties for settlements with counterparties, although it is in this area that the most complete user "chaos" is usually going on. It is understandable - it is here that it is most difficult to break the stereotypes that have developed in the minds (sometimes since the days of Soviet accounting), especially since it was the accounts of settlements with counterparties that were least touched by innovations when changing the plans of accounts. However, the principle "I will not give up my habits" in this case can play the same role as neglecting the knowledge of the traditions of indigenous peoples when traveling to an exotic country. It’s not that I want to compare “1C: Accounting 8” with the territory of the Mumba-Yumba tribe, far from civilization, but a certain respect for what is already embedded in this economical and universal standard solution is at least reasonable. If only so that later, until the loss of calmness, not to look for an answer to the question: "Why didn't this damn program overestimate the balances under the contract?"

And here we come close to what is the great advantage of the program. The customizability of the program is that "humpbacked horse", having tamed which, you can get completely advantages and not subsequently fall into an endless series of traditional Russian questions "who is to blame" and "what to do" when analyzing work with the program (especially if the latter question arises before by the delivery of the balance).

Of course, within the framework of the article, we will pay attention only to that of the numerous program settings that relates to the topic under consideration - setting up accounts for mutual settlements with counterparties. And we will consider it in the light of the fact that the vast majority of the documents of the program "1C: Accounting 8" allows the user himself to enter and edit the corresponding accounts of future accounting entries.

This topic closely links not only the actual technical aspect of the task of implementing the "1C: Accounting 8" program, but also the organizational and psychological aspects.

Judge for yourself. If, for example, it is the accounting department that deals with the input of documents for the receipt or sale of goods and materials or services at the enterprise, this is not so bad. It is hoped that the accountant will either put down or check the entered entries for compliance with the accounting "spirit and letter".

And if the organizational document flow at the enterprise is built in such a way that such documents are entered by managers who do not know the accounting slang of account codes in the same way as the language of the same Mumba-Yumba tribe? It is for this case that a checkbox has been introduced in the user settings Hide Accounts in Documents!

Yes, but here we hide them for the manager. So what? Will this save us from having to enter settlement accounts in general?

By no means! Accounts will have to be entered or even corrected, which is much more laborious ...

Therefore, it is best to structure the directory in advance, before the start of entering the first documents into the program. Counterparties(set the required hierarchy) and define the required settlement accounts for groups of counterparties. This has to be mentioned because there may not be enough settlement accounts already set up even in a clean new working information base, since many accountants like to use not sub-accounts of accounts 60 and 62, but sub-accounts of 76 accounts.

Considering that the guide Counterparties when maintaining multi-company accounting, it is unified for use by all own organizations, then the task of setting up the register Accounts for accounting for settlements with counterparties becomes even more significant.

In order not to go into unnecessary comments, the author invites you to study Figure 12, which shows how the problem of habitual use of accounts can be solved. It remains to be added that such a setting should be accompanied by organizational measures so that tellers (whether accountants or managers) use strictly defined group folders when working with certain categories of counterparties. Then the problem outlined earlier in the article will be successfully solved - the correct choice of sub-accounts for settlements with counterparties with various combinations of the currency of contracts and the currency of payment for them.

Rice. 12

Convenience of detailing mutual settlements as a result of using the structure

And the last thing I would like to talk about using the directory Counterparty agreements. Both in this and in the previous article it was already mentioned that the contract-relationships can be different, and even gave their conditionally generalizing classification.

If we arrange for each of the "contracts-documents" and even each of the "contracts-relationships" some kind of "input control", "sorting" (at least according to their four conditional varieties), then you can get amazing results in terms of the convenience of obtaining the final data.

Let's look at a few examples.

If we have a contract of type 3, which is characterized by the presence of a general long-term contract and monthly, calculated after the fact, amounts for services rendered, then there are two options for reflecting such an agreement. Both of them are convenient from the point of view of obtaining both general movements and results of mutual settlements, and from the point of view of detailing these mutual settlements (say, by months).

One of these options is to use the option of mutual settlements according to documents when entering a new contract into the information base. But we have already discussed above - this convenient option can lead to difficulties for operators of banking / cash operations. To solve this problem "without losses" such organization of the reference book can Counterparty agreements, in which the main contract is entered in the form of a group element (generalizing), and settlement documents for each month - in the form of the final elements of the directory itself (see Fig. 13).

Rice. thirteen

With this setting, the work of operators is greatly facilitated by banking operations(which significantly reduces the risk of their errors), but at the same time, the possibility of obtaining information on calculations in any - generalized and detailed - forms is not lost. Let's consider its capabilities using the example of options for setting up a standard report Turnover balance sheet by account. In the event that in the setting (Fig. 14) the user selects the type Elements, he gets to see detailed calculations by month if he chooses Hierarchy only- he sees only the general state of mutual settlements under this agreement as a whole. If it is chosen Hierarchy, the user will see both options at the same time - both general and detailed.

Rice. fourteen.

Another "little trick" using the reference hierarchy Counterparty agreements will help to cope with another, rather typical situation.

We have already noted above that "1C: Accounting 8" allows you to enter for one contract only one single type of contract - Supplier, with the buyer etc.

But what about situations where the "contract-document" has a dual character? Take, for example, a lease agreement. The whole contract reflects that, for example, the organization BUT leases from a counterparty B a block of industrial premises. And in this case, the relationship B occur in BUT like a supplier. But in the text of the contract there is a separate small clause, which states that if the leased item needs to be repaired, the landlord will do it on his own, after which he will issue an invoice to the tenant for the work performed. In this case, a counter situation inevitably arises, when a separate clause of the contract means other relations in which B speaks to BUT already as a buyer.

How to be? After all, the relevant documents of the program simply will not allow you to choose a contract of the form Supplier to reflect the implementation of the service!

And here the possibility of building a hierarchical list will also come to our aid.

We can arrange the entire lease agreement as a group element (see Fig. 11). And already inside this group, you will need to create two finite elements of the directory - separately for relationships by type Supplier and separately for relations by type with the buyer. Thus, we will solve both the problem of using regular documents of a typical configuration, and the problem of detailing mutual settlements when receiving standard reports (for example, a report Subconto analysis). A similar scheme can be applied to an agreement providing for barter settlements.

Checking the reliability of the counterparty is carried out before concluding an agreement with him. This is necessary to minimize the risks of invalidating the cooperation agreement. From the letter of the Federal Tax Service dated July 24, 2015 No. ED-4-2 / [email protected] following criteria for assessing potential threats:

the powers of the head of the counterparty firm do not have documentary evidence;
the actual location address of the counterparty cannot be determined;
there is no information about this legal entity in the Unified State Register of Legal Entities;
there are doubts about whether the counterparty is able to fulfill the terms of the contract.

Methodology for checking counterparties

The selection process from the list of potential suppliers and contractors should be assigned to one or more officials. This block of functional duties is recommended to be fixed in their job descriptions. Responsible employees, when identifying unscrupulous business entities, should use the methodology that describes the local regulations for checking counterparties (the sample is developed by enterprises independently).

At the first stage of interaction with a potential counterparty, it is recommended to ask him for a standard set of certificates, extracts, certificates and other documents that allow you to verify the reality of the enterprise.

Documents for verification of the counterparty:

copies of certificates of registration and tax registration;
charter;
certificate confirming the absence of debts to the budget for tax liabilities.

If necessary, to analyze the current financial situation of a business entity, you can request information on the number of employees, the value of fixed or current assets, work experience in a specific market niche. The option with the study of the latter is allowed financial statements. The counterparty cannot refuse this issue - the reporting documents are legally classified as a group of public information.

At the next stages, assistance is provided by the Federal tax service– verification of the counterparty will be carried out by submitting a written request to the regulatory authority in order to obtain reliable information about the enterprise of interest. You can also confirm the official status of the counterparty on the website of the Federal Tax Service. Opportunities electronic services site:

obtaining information about the organization from the Unified State Register of Legal Entities, taking into account the latest changes;
verification of the counterparty for bankruptcy;
online you can find out if the liquidation or reorganization procedure has begun, if the head of the company has been disqualified for offenses.

The tax service provides all the specified information, checking the counterparty through electronic or written requests to the Federal Tax Service is free. The FTS website service can be used at ]]> https://egrul.nalog.ru/ ]]> . The resource base is updated daily, it contains basic information about the counterparty in the status of a legal entity or individual entrepreneur. Checking the counterparty by name on the site can be replaced by a search by TIN or OGRN number.

It is also recommended to familiarize yourself with the contents of the current file of arbitration proceedings (at ]]> the official website of the Supreme Arbitration Court ]]> ). This will allow you to quickly clarify whether the firm is a party to litigation. Information about current enforcement proceedings can be obtained from ]]> search service ]]> on the FSSP website.

The conscientiousness of the counterparty can be double-checked according to the license documents. To do this, use the search in the register of licenses on the website of the relevant department.

The authority of an official on the part of the counterparty to negotiate and conclude transactions is determined in several ways:

the statutory documents indicate the period of validity of the rights of the appointed head to approve the documentation;
the charter may contain a clause prohibiting the head from signing agreements on transactions whose value exceeds the monetary threshold determined by the founders.

An additional measure of insurance against disputes with regulatory authorities may be the execution of an act of departure to a potential supplier. The document confirms the reality of the company's stay at the address specified in the documents. If a company participates in electronic trading at an auction, then in case of price dumping, the provisions of the Law on State Contracts No. 44-FZ of 04/05/2013 require the supplier to present a contract for the purchase of goods and a letter of good faith from the counterparty. The last document is drawn up in any form.

Regulations on verification of counterparties: sample

Regulations and methods for checking potential partners in transactions are developed by business entities independently, unified forms, structure is not provided. It is recommended to indicate in the document the persons who are appointed responsible for the implementation of this block of work. In different situations, an individual counterparty verification algorithm can be used:

an expanded toolkit of verification activities is applied to newly registered companies, a minimum set of actions is applied to long-term firms;
a separate interaction mechanism can be provided for organizations with which transactions have already been concluded;
partners can be divided by the amount of contracts.

The regulation on verification of counterparties contains information on a set of documents that responsible persons must request from potential partners. The regulation discloses the information to be collected and analyzed, the procedure for obtaining it and the method of processing. The document is approved by the director and brought to the attention of responsible persons (against signature). It is recommended that the regulations establish the storage period for the database of counterparties at the enterprise, indicate the measures of responsibility of officials, and ways to encourage them.

Policy regarding the processing of personal data

1. Terms and accepted abbreviations

1. Personal data (PD) - any information relating to a directly or indirectly identified or identifiable natural person (PD subject).

2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.

3. Automated processing of personal data - processing of personal data using computer technology.

4. Personal data information system (PDIS) - a set of personal data contained in databases and information technologies and technical means that ensure their processing.

5. Personal data made public by the subject of personal data - PD, access to an unlimited number of persons to which is provided by the subject of personal data or at his request.

6. Blocking of personal data - temporary suspension of the processing of personal data (except if the processing is necessary to clarify personal data).

7. Destruction of personal data - actions, as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.

8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a unique browser identifier for a website. Cookies make it possible to store information on the server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or track their path. At the same time, some resources may not work correctly if cookies are disabled in the browser.

9. Web marks. On certain web pages or e-mails, the Operator may use "web tagging" technology common on the Internet (also known as "tags" or "precise GIF technology"). Web tagging helps you analyze the performance of websites, for example by measuring the number of site visitors or the number of "clicks" made on key positions on a site page.

10. Operator - an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.

11. User - Internet user.

12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"

2. General provisions

1. This Personal Data Processing Policy (hereinafter referred to as the Policy) has been drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ dated July 27, 2006, as well as other regulatory legal acts of the Russian Federation in the scope of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Site on the Internet.

2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".

3. The Operator has the right to make changes to this Policy. When changes are made, the heading of the Policy indicates the date of the last revision of the revision. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided new edition Politicians.

3. Principles of personal data processing

1. The processing of personal data by the Operator is carried out on the basis of the following principles:

2. legality and fair basis;

3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;

4. preventing the processing of personal data that is incompatible with the purposes of collecting personal data;

5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

6. processing only those personal data that meet the purposes of their processing;

7. compliance of the content and scope of the processed personal data with the stated purposes of processing;

8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;

9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;

10. destruction or depersonalization of personal data upon reaching the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the committed violations of personal data, unless otherwise provided federal law.

4. Processing of personal data

1. Obtaining PD.

1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.

2. The operator must inform the PD subject about the purposes, alleged sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its withdrawal, as well as the consequences of the refusal of the PD subject to give written consent to receive them.

3. Documents containing PD are created by receiving PD over the Internet from the PD subject while using the Site.

2. The operator processes PD if at least one of the following conditions exists:

1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;

2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or the law, to exercise and fulfill the functions, powers and obligations assigned to the operator by the legislation of the Russian Federation;

3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;

4. The processing of personal data is necessary for the performance of an agreement to which the personal data subject is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the personal data subject or an agreement under which the personal data subject will be the beneficiary or guarantor;

5. The processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;

6. Processing of personal data is carried out, access of an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);

7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.

3. The Operator may process PD for the following purposes:

1. raising awareness of the PD subject about the products and services of the Operator;

2. conclusion of agreements with the subject of PD and their execution;

3. informing the PD subject about the news and offers of the Operator;

4. identification of the subject of PD on the Site;

5. ensuring compliance with laws and other regulatory legal acts in the field of personal data.

1. Individuals who are in civil law relations with the Operator;

2. Individuals who are Users of the Site;

5. PD processed by the Operator - data received from Users of the Site.

6. Processing of personal data is carried out:

1. - using automation tools;

2. - without the use of automation tools.

7. Storage of PD.

1. PD of subjects can be received, further processed and transferred for storage both on paper and in electronic form.

2. PD recorded on paper are stored in locked cabinets or in locked rooms with limited access rights.

3. PD of subjects processed using automation tools for different purposes is stored in different folders.

4. It is not allowed to store and place documents containing PD in open electronic catalogs (file sharing) in ISPD.

5. Storage of PD in a form that allows to identify the subject of PD is carried out no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in case of loss of the need to achieve them.

8. Destruction of PD.

1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder may be used to destroy paper documents.

2. PD on electronic media are destroyed by erasing or formatting the media.

3. The fact of the destruction of PD is documented by an act on the destruction of media.

9. Transfer of PD.

1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable law within the framework of the procedure established by law.

2. List of persons to whom PD is transferred.

Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC processes personal data on behalf of the Operator, is obliged to comply with the principles and rules for the processing of personal data provided for by Federal Law-152.

5. Protection of personal data

1. According to requirements normative documents The operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.

2. The subsystem of legal protection is a set of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the CPAP.

3. The subsystem of organizational protection includes the organization of the management structure of the SPD, the permit system, the protection of information when working with employees, partners and third parties.

4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure the protection of PD.

5. The main PD protection measures used by the Operator are:

1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over compliance by the institution and its employees with the requirements for the protection of PD.

2. Determination of actual threats to the security of PD during their processing in ISPD and development of measures and measures to protect PD.

3. Development of a policy regarding the processing of personal data.

4. Establishment of rules for access to PD processed in ISPD, as well as ensuring registration and accounting of all actions performed with PD in ISPD.

5. Establishment of individual access passwords for employees in information system according to their job responsibilities.

6. The use of information security tools that have passed in in due course conformity assessment procedure.

7. Certified anti-virus software with regularly updated databases.

8. Compliance with the conditions that ensure the safety of PD and exclude unauthorized access to them.

9. Detection of facts of unauthorized access to personal data and taking action.

10. Recovery of PD modified or destroyed due to unauthorized access to them.

11. Training of the Operator's employees directly involved in the processing of personal data, the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.

12. Implementation of internal control and audit.

6. Basic rights of the subject of PD and obligations of the Operator

1. Basic rights of the subject of PD.

The subject has the right to access his personal data and the following information:

1. confirmation of the fact of PD processing by the Operator;

2. legal grounds and purposes of PD processing;

3. purposes and methods of PD processing used by the Operator;

4. name and location of the Operator, information about persons (excluding employees of the Operator) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;

5. terms of personal data processing, including the terms of their storage;

6. the procedure for the exercise by the PD subject of the rights provided for by this Federal Law;

7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing is or will be entrusted to such a person;

8. contacting the Operator and sending him requests;

9. appeal against the actions or inaction of the Operator.

10. The user of the Site may at any time revoke his consent to the processing of PD by sending an e-mail to the e-mail address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301

eleven. . Upon receipt of such a message, the processing of the User's PD will be terminated, and his PD will be deleted, except in cases where the processing can be continued in accordance with the law.

12. Obligations of the Operator.

The operator is obliged:

1. when collecting PD, provide information on the processing of PD;

2. in cases where the PD was received not from the subject of the PD, notify the subject;

3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;

5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;

6. respond to requests and appeals of PD subjects, their representatives and authorized body to protect the rights of PD subjects.

7. Features of the processing and protection of data collected using the Internet

1. There are two main ways in which the Operator receives data using the Internet:

1. Provision of PD by PD subjects by filling out forms on the Site;

2. Automatically collected information.

The operator may collect and process information that is not PD:

3. information about the interests of the Users on the Site based on the entered search queries of the Site users about the services and goods sold and offered for sale in order to provide up-to-date information to the Users when using the Site, as well as to summarize and analyze information about which sections of the Site, services, goods are in the greatest demand among Users of the Site;

4. processing and storage of search queries of the Site Users in order to summarize and create statistics on the use of sections of the Site.

2. The Operator automatically receives certain types of information obtained in the course of Users' interaction with the Site, e-mail correspondence, etc. We are talking about technologies and services such as cookies, Web marks, as well as User applications and tools.

3. At the same time, Web marks, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then will automatic collection processes start detailed information for the convenience of using the Site and / or to improve interaction with Users.

8. Final provisions

1. This Policy is local normative act Operator.

2. This Policy is public. The general availability of this Policy is ensured by publication on the Operator's Website.

3. This Policy may be revised in any of the following cases:

1. when changing the legislation of the Russian Federation in the field of processing and protecting personal data;

2. in cases of receipt of instructions from the competent state authorities to eliminate inconsistencies affecting the scope of the Policy

3. by decision of the Operator;

4. when changing the purposes and terms of PD processing;

5. when changing the organizational structure, the structure of information and / or telecommunication systems (or introducing new ones);

6. when applying new technologies for processing and protecting PD (including transmission, storage);

7. if there is a need to change the process of processing PD related to the activities of the Operator.

4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.

5. Control over the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.

Any company tries to carefully approach the choice of a business partner. First of all, in order to protect yourself from scammers, make sure that the supplier is trustworthy, and maintain your reputation. Indeed, there are cases when the selected counterparty fails at the most crucial moment: it may not return the prepayment, fail to fulfill the obligations for which the advance was transferred.

Risk first. Financial

Trustworthy, at first glance, a company with numerous staff, ambitious CEO and far-reaching plans, in fact, it may turn out to be an organization unable to fulfill its obligations under the contract.

A similar situation occurred with one of our clients, who only after filing a claim for debt collection found out that the company was recently registered, has a minimum authorized capital, no property on the balance sheet, and assets are negligible.

In addition to all of the above, several claims have already been filed against the company, and our client has practically no chance to demand the fulfillment of obligations.

But in order to prevent this situation, it would be enough to look in advance at public Internet resources, where you can get information about the financial position of the company, affiliated structures, and litigation.

Second risk. Tax

The dishonesty of counterparties can result in not only financial and reputational risks for the company, but also tax risks.

With the entry into force on August 19, 2017, Art. 54.1 of the Tax Code of the Russian Federation, the effect of which is primarily aimed at preventing the use commercial organizations deliberate optimization of taxation in order to obtain unreasonable tax benefits, only confirmed that the verification of counterparties must be approached with all seriousness.

In addition, paragraph 2 of Art. 54.1 of the Tax Code of the Russian Federation introduces a new requirement to confirm the reality of the execution of the transaction directly by the counterparty itself, or by another person with whom the counterparty has an appropriate contractual relationship.

According to this paragraph, in order to account for expenses (apply deductions), it is not enough to confirm the reality of business transactions. It is necessary to prove that the execution of the transaction was carried out by the person with whom the relevant agreement was concluded.

That is, now you need to worry not so much about whether your counterparty pays taxes or not, but about whether you can confirm that he was the real executor of the transaction.

When concluding a contract for certain types of services, be sure to check the availability of a license for their provision. When signing large contracts, you should pay attention to the availability of a resource base for their execution, and if the company does not have the necessary equipment on its balance sheet, ask to confirm the fact of renting (or otherwise attracting) production equipment.

When signing a real estate lease agreement, be sure to check whether the landlord has ownership of the leased object or the presence of powers transferred to him by the copyright holder.

In our practice, there was a situation when a client rented an office from a company whose ownership of the property was in the process of registration. The client had already made costly repairs when it turned out that the landlord had failed to formalize the title. To negotiate with the original owner on the conclusion of a new lease agreement, the client had to make a lot of effort. And the risk of incurring losses in the amount of repair costs was great.

This case once again proves that it is very important to approach the choice of partner responsibly. You may have to spend a little more time checking the counterparty and assessing the risks, but you will be sure that this risk will be minimal.

And here is another example from our practice: the head of one big company, signed an agreement with a cleaning company offering services at a price 20% lower than competitors. During the year, the company regularly provided services, exactly until the moment when a tax audit came and filed a claim that the contractor did not have enough personnel to provide services in this volume.

The fact of the provision of services was questioned, and the inspection body excluded from tax base the amount of expenses for the purchase of cleaning services. Such claims could have been avoided by promptly requesting information from the cleaning company on the availability of labor resources to fulfill obligations under the contract.

So what to do?

If in large organizations risk management is financial service and the security service, then in small and medium-sized enterprises, these risks are usually the responsibility of an accountant. However, shifting responsibility to him if the counterparty turns out to be dishonest would, at least, be wrong.

The lack of approved and executable procedures in the company, including the procedure for checking counterparties, which allow confirming the reality of transactions and the existence of business goals when concluding them, can already be considered as a significant risk for the company's management at the moment.

Companies should start checking counterparties by developing a policy for checking enterprises, where it is necessary to prescribe the criteria for selecting providers, as well as the duties of employees authorized for checking counterparties, who form the minimum necessary dossier on counterparties and update it at certain intervals.

It should be borne in mind that even a comprehensive check of counterparties does not guarantee the complete elimination of risks. But at the same time, the lack of control when choosing a partner in case of an unfavorable development of events significantly increases the risk of incurring financial losses or receiving claims from the tax authorities.

Tatyana Piskareva, head of department accounting practice BDO Unicon Outsourcing

Risk first. Financial

A seemingly trustworthy company with a large workforce, an ambitious CEO, and far-reaching plans may actually turn out to be an organization that is unable to fulfill its contractual obligations.

A similar situation occurred with one of our clients, who only after filing a claim for debt collection found out that the company was recently registered, has a minimum authorized capital, no property on the balance sheet, and assets are negligible.
In addition to all of the above, several claims have already been filed against the company, and our client has practically no chance to demand the fulfillment of obligations.

Second risk. Tax

The dishonesty of counterparties can result in not only financial and reputational risks for the company, but also tax risks.

With the entry into force on August 19, 2017, Art. 54.1 of the Tax Code of the Russian Federation, the action of which is primarily aimed at preventing the use by commercial organizations of deliberate tax optimization in order to obtain unreasonable tax benefits, only confirmed that it is necessary to approach the verification of counterparties with all seriousness.

That is, now you need to worry not so much about whether your counterparty pays taxes or not, but about whether you can confirm that he was the real executor of the transaction.

When signing a real estate lease agreement, be sure to check whether the landlord has ownership of the leased object or the presence of powers transferred to him by the copyright holder.

In our practice, there was a situation when a client rented an office from a company whose ownership of the property was in the process of registration. The client had already made costly repairs when it turned out that the landlord had failed to formalize the title. To negotiate with the original owner on the conclusion of a new lease agreement, the client had to make a lot of effort. And the risk of incurring losses in the amount of repair costs was great.

This case once again proves that it is very important to approach the choice of a partner responsibly. You may have to spend a little more time checking the counterparty and assessing the risks, but you will be sure that this risk will be minimal.

And here is another example from our practice: the head of a large company signed an agreement with a cleaning company offering services at a price 20% lower than that of competitors. During the year, the company regularly provided services, exactly until the moment when a tax audit came and filed a claim that the contractor did not have enough personnel to provide services in this volume.

The fact of the provision of services was questioned, and the inspection body excluded from the tax base the amount of expenses for the purchase of cleaning services. Such claims could have been avoided by promptly requesting information from the cleaning company on the availability of labor resources to fulfill obligations under the contract.

So what to do?

If in large organizations risk management is carried out by the financial service and the security service, then in small and medium-sized enterprises these risks are usually the responsibility of the accountant. However, shifting responsibility to him if the counterparty turns out to be dishonest would, at least, be wrong.

It should be borne in mind that even a comprehensive check of counterparties does not guarantee the complete elimination of risks. But at the same time, the lack of control when choosing a partner in case of an unfavorable development of events significantly increases the risk of incurring financial losses or receiving claims from the tax authorities.