Contract for the provision of services to the GPC treaty. Contract with an accountant for the provision of services (sample)

Responsibility for keeping accounting Carries the head of the organization. However, whether the director always understands intricate tax legislation, preparation features tax reporting, accounting for fixed assets, salary accrual staff? It is much more convenient, safer and more profitable to conclude an agreement with an accountant for the provision of services.

Conclusion of a contract with a service accountant

What is worth paying attention to when concluding such a contract? The contract must be prescribed:

what services will have an accountant;
reporting to be delivered in state bodies;
deadlines for reporting;
list and timing of the document accounting by the customer;
responsibility for the accuracy of the accounting and timeliness of reports;
conditions for non-disclosure of confidential information;
terms and procedure for payment of accountant services.

The contractor with a paid service with an accountant can be provided with increased responsibility of an accountant or an accounting firm in the case of perpetrators of mistakes. This is important, since it is impossible to do this when hiring an accountant in the staff of this organization. In this case, the accountant will be responsible in accordance with the labor legislation. If an accountant charges wages to employees of the organization, conducts personnel record, then it processes personal data, so the contract must comply with the requirements of the Law on Personal Data dated July 27, 2006 No. 152-FZ.

Of great interest to both sides of the contract with an accountant for the provision of services represents the section regulating the terms and timing of payment for services. The cost of services is calculated on the basis of the volume of processed accounting documents and depends on the tax regime, the field of activity of the organization, the number of employees. Sometimes hourly charge accounting services. As a rule, payment is made in the monthly or quarterly as invoices.

When concluding a compensated service agreement, the accountant must provide documents confirming that it is individual entrepreneur, then the customer lists the amount stipulated by the contract without worrying about the tax of the accountant. There are no problems with the conclusion of a contract with an accounting firm, it pays its taxes on their own. If your organization has concluded a contract with an accountant - individual Without the status of the IP, in this case the organization will act as tax agent and should be from the amount due to the accountant for the services rendered, keep and transfer taxes, and also to pay insurance contributions.

Contract term and its termination

The term of the contract of compensated provision of services with an accountant can be indicated by any, although, since taxable period For most taxes, this is a calendar year, it is best to conclude an agreement for a year with automatic prolongation for the next year.

on the provision of accounting services in the face acting on the basis of hereinafter referred to Customer", On the one hand, and in the face acting on the basis, hereinafter referred to as" Executor", On the other hand, hereinafter referred to as" Parties ", concluded this Agreement, later" Treaty", Undeserted:

1. THE SUBJECT OF THE AGREEMENT

1.1. The customer charges, and the Contractor assumes the obligations to provide the customer of accounting services in the amount of and under the conditions established by this Agreement.

1.2. The list of services provided by the Contractor to the Customer is specified in Appendix No. 1, which is an integral part Contract.

1.3. The reporting period for which the service under the contract is carried out: the first reporting period -, the last reporting period -.

1.4. The Contractor independently determines the time intervals to provide specific services specified in paragraph 1.2 of this Agreement.

1.5. Services are performer on its territory. If a specific service cannot be rendered remotely without prejudice to the customer, it turns out to be the performer on the territory of the customer.

1.6. For the provision of services under this Agreement, the Customer pays the Contractor a remuneration in the amount, and the deadlines established by this Agreement.

2. Responsibilities of Party

2.1. The Contractor undertakes:

2.1.1. In a timely manner, during the term of this Agreement, provide services specified in paragraph 1.2 of the Treaty, in accordance with this Agreement and the current legislation of the Russian Federation on the basis of primary documentsprovided by the customer.

2.1.2. To fulfill the requirements of the executive body of the Customer, as well as persons authorized by him, on accounting issues, if such requirements do not contradict the legislation of the Russian Federation.

2.1.3. Warn customer about possible negative consequencesto which the economic operations committed by them, as well as operations for maintaining the customer of accounting and tax accounting and document management.

2.1.4. To notify the customer by e-mail about the need to make tax and other mandatory payments to the budget and extrabudgetary funds no later than banking days Before the expiration of the transfer of such payments.

2.1.5. To provide the Customer with accounting and tax reporting no later than the banking day before the end of the provision of documents to the appropriate authority in the event of the provision of documents in accordance with document management schedule (Appendix No. 2).

2.1.6. Do not disclose information that are a commercial secret customer who have become a well-known performer in the process of providing them with services under this Agreement, as well as not to transfer and not to show third parties from the Contractor to the customer's documentation.

2.1.7. To ensure the safety of primary documents transferred by the Customer, as well as accounting and tax accounting registers and state bodies.

2.1.8. When providing services to observe regulations Government of the Russian Federation, Ministry of Finance of the Russian Federation, Central Bank of the Russian Federation and the Federal tax Service RF and other legislative acts RF.

2.1.9. Provide customer service personally. The performer is not entitled to bring third parties to the provision of services under this Agreement.

2.1.10. Monthly no later than the next month to provide an act on the provision of services.

2.2. The customer undertakes:

2.2.1. Paying the services of the Contractor in the amount and timing specified in this Agreement, as well as subsequent additional agreements to it.

2.2.2. Included in the conclusion of the contract the initial balance on accounting accounts for acceptance acceptance.

2.2.3. In a timely manner to provide the Contractor information and documents necessary to fulfill the performer of their obligations under this Agreement in accordance with the agreed schedule (Appendix No. 2). Documents are transmitted by OPI (Appendix No. 3), which is compiled by the Customer. In the absence of Oops, the Contractor has the right not to take primary accounting documents and suspend the provision of services under this Agreement. If the documents are adopted by the Contractor without an inventory, the Customer is not entitled to make a claim to the Contractor about the lack of any primary accounting documents.

2.2.4. Immediately inform the performer about all changes in information, materials, documents transferred to the Contractor, as well as about changing their intentions regarding the question of the question.

2.2.5. To provide the Contractor signed accounting and tax reporting no later than the next working day from the date of receipt of it from the Contractor to sign.

2.2.6. If the customer refuses to sign documents prepared by the Contractor, he must give a motivated refusal to the Contractor in writing.

2.2.7. If necessary, to give the Contractor to the Contractor, necessary to fulfill their duties under the contract.

2.2.8. In a timely manner, sign acts on the provision of services by the Contractor. In case of failure to submit the customer of the signed act on the provision of services or a motivated refusal in its signing, after working days from the date of its receipt, the service is considered by the executive and adopted by the default customer.

3. Contract price and payment procedure

3.1. The price of this contract consists of the remuneration of the Contractor and is rubles.

3.2. The remuneration of the contractor for services not specified in Appendix No. 1 to this Agreement is issued by an additional agreement of the Parties and are charged separately and additionally.

3.3. The remuneration is paid monthly to the number of the month following the current.

3.4. Disagreement of the Customer with data in accounting and tax reporting is not a basis for refusing the services of the Contractor associated with the implementation of this Agreement.

3.5. In case of non-payment or incomplete payment of services, the Customer, the Contractor has the right to suspend the customer service until the full payment of services.

3.6. The artist is entitled to B. unilaterally Change the cost of services under this Agreement. At the same time, the Contractor must notify the Customer on the upcoming change in the cost of services at least over days before their change. In the case of the consent of the Customer with the proposed Contractor, changes in the cost of services, with the Customer signed an additional agreement to the Agreement, which reflects changes in the cost of services. In case of disagreement with the signing of an additional agreement, the Contractor has the right to unilaterally terminate the contract without any penalties from the customer.

4. Responsibility of Party

4.1. The Contractor is responsible for the safety of primary, accounting, tax and reporting documentation stored in accordance with this Agreement.

4.2. The performer is not responsible for the accuracy of the information specified in the customer's documents transferred to it and is responsible for the quality of its services rendered under the Agreement, on the basis of the documentation provided by the Customer.

4.3. In case of delay in the presentation of the primary documents, the Contractor is more than working days after the date approved by the document management schedule, the cost accounting For the current month increases by%. With an increase in the delayed period of the primary documents before working days, the Contractor is not responsible for the possible losses of the Customer associated with the incorrect calculation of the taxable base for the calculation of taxes and fees payable to the budget and extrabudgetary funds under the laws of the Russian Federation.

4.4. If the delay in the presentation of primary documents on economic operationsPerfect in the last decade of the last month of the reporting period (quarter) occurred more than working days, the Contractor is not responsible for the consequences associated with the provision and content of the reporting of the relevant reporting period.

4.5. If the losses of the Customer are caused by its requirements regarding the conduct of accounting and tax reporting and its provision with which the Contractor did not agree, the Contractor is not responsible for the losses of the Customer.

4.6. In case of presentation to the customer from tax authorities or state bodies extrabudgetary funds Requirements for the recovery (detachment) of taxes (fees), penalties, or bringing the Customer to liability due to the reporting compiled or provided by the Contractor, the Customer is obliged to contact the Arbitration Court and, if necessary, appeal to the court's decision in appeal and cassation instances. If the requirements of this item failure to comply with the requirements of the specified item, the Contractor is not responsible for the compensation of the Customer's losses caused by the paid taxes (fees), penalties and fines. Court expenses Carries the customer. The Contractor is responsible to the customer in the form of compensation for damages in the amount of charges paid by the Customer (or actually recovered) amounts of penalties and fines, the legality of the accrual (recovery) of which is confirmed by the court's decision of the court.

4.7. The limit of the responsibility of the Contractor under this Agreement is the amount of payment for the first calendar month of the term of this Agreement. In coordination of the parties, the limit of the contractor may be changed.

4.8. In the event of a violation by the Customer of the Customer's Services of the Contractor's services, the Customer pays the Contractor of the penalty in the amount of% from the unpaid amount for every day of delay in payment, including the payment date.

4.9. The responsibilities of the parties not provided for in this Agreement are applied in accordance with the norms of civil legislation in force in Russia.

5. Term, the basis of the change and termination of the contract

5.1. The term of the contract with the Agreement comes into force from the moment of its signing and is valid until the parties fulfill their obligations under the contract.

5.2. If for calendar days before the end of the contract specified in paragraph 5.1, none of the parties will declare the desire to terminate its action, then this Agreement is considered to be prolonged for the next time under the same conditions.

5.3. At the initiative of the Customer, the list of services provided under the Agreement may be changed with the consent of the Contractor by concluding an additional agreement. About its intention to change the list of services provided and, accordingly, enter into an additional agreement, the customer warns the performer in writing, no later than the calendar days before the new reporting period.

5.4. The contract may be terminated on the initiative of any of the parties with the mandatory notification of the opposite side in writing, no later than the calendar days until its termination.

5.5. The customer has the right to terminate the contract at any time, paying the Contractor part of the remuneration in proportion to the part of the services rendered, made before receiving the performer of notice from the Customer to terminate the contract.

5.6. In case the initiator of the termination of this Agreement acts the Contractor, and until the end of the deadline for submitting tax, accounting and other reporting (for the quarter, year) remains less calendar days, then at the request of the customer, the termination of this Agreement may be postponed until the reports are submitted to the relevant instances . In coordination of the parties, some of the reporting can be prepared and handed over to the customer themselves. The specific distribution of responsibilities and the cost of the preparation and delivery of reports to the relevant authorities before the termination of this Agreement is enshrined in writing in an additional agreement to this Treaty.

5.7. If you delay payments under this Agreement, more than twenty calendar days, the Contractor has the right to unilaterally terminate this Agreement with the Customer's written notice, warning the customer about this for days. At the same time, the Contractor is entitled to keep the customer's documents that have written by him, until the customer fulfills the obligations to pay for the services of the Contractor.

5.8. At the end of the contract or during its termination, the Contractor must return to the Customer, and the Customer is obliged to receive from the Contractor within working days from the moment of the expiration date of the Treaty or from the moment of termination of the contract all the documentation for the inventory and the act of acceptance and transmission.

5.9. The end of the term of this Agreement does not exempt the parties from liability for improper fulfillment of the obligations assumed during the term of the contract.

6. Other conditions

6.1. Any changes and additions to this Agreement, as well as its termination are considered valid, provided that they are made in writing and signed by both parties.

6.2. All additional agreements of the parties, acts and other annexes to this Agreement, subscribed by the parties in the execution of this Agreement, are an integral part.

6.3. Any dispute, disagreement or claims that arise or relate to this Agreement or its violation, termination or invalidity, the parties are allowed through negotiations.

6.4. The entire correspondence of the parties associated with the execution of this Agreement is carried out by e-mail, addresses and phones specified in section 8. In case of changing any of these details, the parties are required to notify the other side in advance of the relevant changes. Otherwise, the party that did not fulfill (inadequately performed) this obligation bears the risk of all the unfavorable consequences associated with this.

6.5. The contract is drawn up in two copies, one copy for each of the parties.

7. Legal addresses and bank details of the parties

Customer

ExecutorJUR. Address: Postal address: Inn: PPC: Bank: races / score: Corr. / Account: Beach:

8. Signatures of the Party

Customer _________________

Artist _________________

Treaty on the provision of accounting services

(Demo-edition)

Limited Liability Company "______", referred to as "Customer", represented by the Director General ____________, acting on the basis of the Charter, on the one hand, and a limited liability company "Kappa-Consulting", referred to as "performer", represented General Director of Gobareva Catherine Gennadevna, acting on the basis of the Charter, on the other hand, concluded this Agreement.

1. The Subject of the Agreement

1.1. Based on P.2B Article 6 Federal Law "On accounting" №129-ФЗ dated 11/21/1996 The client conveys the Contractor to conduct accounting, tax accounting and reporting.

1.2. The classification of accounting services for the purposes of this Agreement is determined in accordance with Appendix No. 1.

2. Procedure for the provision of services

2.1. When concluding the contract, the Contractor conducts a preliminary study of the status of the client's accounting and reporting. The Contractor in case of detection of lack of accounting and reporting provides services for recovery of accounting.

2.2. Account recovery is made in obligatory During the period from the last date, which the client presents reporting to the date of the conclusion of this Agreement.

2.3. The Client conveys the Contractor primary accounting and other documents necessary for the formation of full and reliable reporting in accordance with the terms of this Agreement

2.4. The Contractor maintains and submits reporting in full compliance with the current legislation regulating accounting, Tax Code RF, other regulatory acts.

2.5. The client should not take any actions in order to restrict access to information affecting accounting, as well as should not have pressure on the Contractor in order to change the accuracy of reporting.

2.6. The artist is and represents reporting in the IFSS, FSS, FIU, statistical accounting authorities, to the Bank to verify the procedure for conducting cash operations.

2.7. The performer to perform work under this Agreement uses independently developed or at its own expense acquired software, independently develops accounting policies, tax accounting registers.

2.8. The performer represents reporting and tax Declarations The client is personally or by mail. Decision on reporting in in electronic format In telecommunications channels, communication must be coordinated with the client. When using a client common system Taxation Representation of reporting in electronic form in telecommunication channels of communication is mandatory.

2.9. In the event of an exercise by the IFSS, FSS and PFD, the decision fixing the violation by the Client of Legislation Russian FederationThe Contractor participates in the resolution of the conflict situation, represents the interests of the client in the IFSS, FSS and PFS bodies. If the conflict situation arose due to the client's fault, this work is included in additional services.

2.10. Services under this Agreement do not include legal services, representation of the interests of the client in court, an arbitration court.

2.11. The Contractor carries out an operational consultation of the client within its competence, on issues arising from the client in connection with the provision of services to it.

2.12. The executor on the task of the Client provides reports on the work done in the form of standard reports formed by the Contractor of the Accounting Program. Reports (accounting statement of calculations with counterparties, a statement on a computational account, etc.) are transmitted to the client on the next business day after receiving the task.

3. Composition and conditions for the provision of basic services

3.1. The composition of the main services provided under this Agreement is determined in accordance with Appendix No. 2.

3.2. The client independently declares and exchanges with counterparties primary documents. In the case of disagreements, the client independently negotiates to eliminate them with its counterparties.

3.3. The Contractor informs the Client about the absence of documents necessary for conducting accounting and tax accounting, as well as the primary documents of the Client, decorated in violation of current legislation.

3.4. The client transfers primary performer accounting documents Over the past month during the first working week of each month with the compilation of the registry.

3.5. Subject to the timely transfer of primary documents, the client may, receiving tax payments from the Contractor and considering the reconciliation of mutual settlements with counterparties, change its income or expenses by adding primary documents to previously transmitted.

3.6. The Client conveys the Contractor of the Statement of Accepted and dismissed employees, reports a change in the value wages No later than 05 of the month of the month following the month in which these changes have occurred.

4. Composition and conditions for the provision of additional services

4.1. The composition of additional services provided under this Agreement corresponds to the one in Appendix No. 1.

4.2. The artist provides additional services only on the task of the client.

4.3. Preparation and presentation of reports except in the IFS, FSS, FFR, statistical accounting authorities, to the bank to verify the procedure for conducting cash transactions, is included in the additional services under this Agreement.

4.4. Work on making changes or additions to accounting, tax accounting, reporting caused by the documents submitted by the Client is included in the additional services under this Agreement.

4.5. Compilation and presentation of the accounting and tax reporting of the Client for the period preceding the time of the conclusion of this Agreement, as well as reporting, the submission period of which came after the expiration date of this Agreement, is included in the additional services under this Agreement.

5. General provisions

5.1. The work on the provision of accounting services is made in the office of the artist.

5.2. The place of storing primary documents and reporting is the office of the artist. The client has the right to access documents and reporting to any working time.

5.3. The performer is obliged to ensure the safety of documents.

5.4. The Contractor represents the interests of the client in relations regulated by law on taxes and fees, on the basis of power of attorney (Article 29 of the NC).

5.5. Reporting is signed by the head of the client. The right of signature for the chief accountant remains behind the client.

5.6. When presenting reporting in electronic form closed key electronic digital signature Located at the artist.

5.7. The client assures documents with his signature and seal during working hours within the two subsequent days after receiving the message about the need to assure documents.

5.8. The client conveys the documents to the Contractor or assures his signature and seal in the premises at the address: SPb, Ligovsky Ave., D.74, of.505.

5.9. The execution of the client's obligations on the transfer and assurance of documents can occur with the capture of the courier.

5.10. Parties exchange information due to this Agreement, through communication channels. Channels in terms of this Agreement are email, fax.

5.11. Upon the provision of services provided for in this Agreement, the Contractor monthly compiles a bilateral act of services performed.

6. Cost and procedure for payment of basic services

6.1. The monthly cost of services provided under this Agreement is determined in accordance with Appendix No. 3. The services provided under this Treaty of VAT are not subject to paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation.

6.2. Payment for services for the current month is made by the client no later than the 15th day of the same month by non-cash transfer of the amount specified in Appendix No. 2 to the executive account. The obligation to pay is considered properly executed at the time of crediting the amount of payment to the account of the Contractor.

6.3. The basis for calculations is this Agreement. If the payment is not made in a timely manner, the performer is invoiced.

6.4. In case of non-payment of payment or incomplete payment of the account until the first day of the next month, the Contractor terminates the provision of services under this Agreement.

6.5. The Contractor renews the provision of services under this Agreement after recovering accounting and payment by the Client of Additional Account Recovery Services.

6.6. The cost of monthly services is paid in accordance with the established amount, regardless of the actual amount of services provided by the Contractor in the paid month.

6.7. The monthly cost of services is established for the existing scope of work at the time of the conclusion of this Agreement. When the work changes, the cost of services can be increased or reduced by agreement of the parties.

7. Cost and procedure for payment of additional services

7.1. Additional services are paid by the client in accordance with the account exposed by the Contractor.

7.2. The performer provides additional services subject to pre-payment.

7.3. When providing additional services, the cost of which is not defined in Appendix No. 2, the cost is determined on the basis of the rules adopted by the Contractor to perform the work and the cost of one norm-hour specified in Appendix No. 2.

8. Responsibility of Party

8.1. The parties are responsible for non-fulfillment or improper performance of the conditions of this Agreement within direct material damage, in accordance with the current legislation of the Russian Federation and on the conditions established by this Agreement.

8.2. The Contractor reimburses the client the amount of penalties for non-timely or unreliable reporting. The amount of detached tax or other payment, the client pays at the expense of its funds.

8.3. Damage to the Contractor is possible only under the condition of execution by the Client's conditions for this Treaty on timely provision of documents and timely and full payment of services.

8.4. Reimbursement of damage arising from the artist's professional errors is carried out by an insurance company within 500,000 rubles in accordance with the insurance contract civil responsibility For causing harm due to deficiencies of accounting services concluded with Rosno OJSC.

8.5. The client is responsible for the accuracy and completeness of information reflected in the primary and other documents transmitted by the Contractor.

9. Privacy

9.1. Each of the parties agreed to consider the whole of information transmitted and transmitted by the Parties to each other when concluding this Agreement and during the fulfillment of obligations arising from this Agreement, confidential information (and within the limits allowed by the current legislation - a commercial secret) of the other party.

9.2. Each of the parties undertakes to compensate to the other party in full on EME all losses caused to the last disclosure of its confidential information.

10. The procedure for concluding and termination of the contract

10.1. When concluding the contract, the client transfers the Contractor with a copy of the statutory documents and reporting, guided by the list of submitted documents (Appendix No. 4)

10.2. This Agreement may be terminated by any Party. The contract is considered terminated 10 days after sending a notice of termination of the contract, and only after the parties to all their obligations arising before the statement of termination of the contract.

10.3. At the end of the work or when terminating the contract, the Contractor conveys all its documents of accounting and tax accounting for 10 days, formed into cases.

10.4. At the end of the work or when terminated by the contract, the Contractor conveys the Client a magazine accounting for economic operations in electronic form Either in printed form by choosing the client.

10.5. A copy of the electronic database formed by the accounting program used by the Contractor, reporting and any other documents in electronic form client are not transmitted.

11. Terms of action of the contract

11.1. The contract in this edition enters into force from the date of signing and is valid until ______________.

11.2. At the end of the term of this Agreement, the parties are considering and concluded a contract in a new edition.

11.3. The terms of the contract may be changed or supplemented by mutual written agreement of the parties, which will be an annex to this Agreement and an integral part of it.

Appendix No. 1.

Classification of accounting services

Basic services

2. Operational services

2.1. Drawing up standard reports in the accounting program

2.2. Consulting on accounting services

Treaty

Compensated provision of accounting services

___________ "___" _____________ 20 __

LLC "Accounting", referred to as "performer", represented by General Director _____________, which is valid on the basis of the Charter, on the one hand, and a limited liability company _____________, referred to as the "Customer", represented by the Director General _______________, existing on the basis of the Charter, on the other hand, concluded this agreement on the following:

1. Subject.

1.1. The Contractor undertakes to task the Customer to provide services for accounting and tax accounting of the Customer in the amount specified in the list of services (Appendix No. 1, hereinafter - "List"), and the Customer undertakes to accept and pay the Contractor's services in accordance with the terms of this Agreement.

2. Duties of the parties.

2.1. The Contractor undertakes:

2.1.1. Provide customer with accounting and tax accounting services in the amount of the list, in accordance with the requirements of the current legislation of the Russian Federation on the basis of the primary documents provided by the customer;

2.1.2. To fulfill the requirements of authorized representatives of the Customer who have the right to instruct and order on accounting and tax accounting within their competence, if such requirements do not contradict the current legislation of the Russian Federation. The list of persons authorizing the right to give instructions and order on accounting and tax accounting, as well as to sign and receive documents on behalf of the Customer, provided for in Appendix No. 3 to the Agreement;

2.1.3. Warning the Customer on the possible negative consequences to which economic operations committed by the Customer can lead, as well as operations for the customer of accounting and tax accounting and document management;

2.1.4. At the request of the customer, to make explanations of the composition of accounting and tax reporting, as well as point out the factors that influenced the formation of its indicators;

2.1.5. To represent the interests of the Customer when conducting tax or other state regulatory authorities of the Customer's checks as part of the authority provided by the Customer as a customer's representative on the conditions provided for by this Agreement;

2.1.6. Provide the Customer prepared in accordance with this Agreement, documents of accounting and tax reporting for familiarization and signing in the following order:

2.1.6.1. Report the readiness of documents of accounting and tax reporting to the customer at least 4 (four) working days before the end date installed deadlines Reporting to the appropriate body and coordinate with the customer the date of signing of documents (the date of the signing of documents should be no later than 2 (two) working days before the expiration date of the established reporting periods in the appropriate authority). The specified message and coordination are carried out by transferring to the customer by faxing a message with information about readiness, date and place of signing and receiving from the Customer to fax the specified message with a mark on the coordination with a certificate of authorized person and the customer's seal;

2.1.6.2. Observe the order determined by paragraph 2.1.6.1 of the Treaty, subject to the provision of documents by the Customer within the time limits established by paragraph 2.2.3.

In the event of a delay in the provision by the customer of documents or their parts, provide services under the contract based on the volume of clauses provided in clause 2.2.3. Contract Data Documents.

Based on the documents presented with the delay, the Contractor prepares and the delivery of updated reporting with payment in the amount of 30% of the sum of Appendix No. 4 to the Agreement for each type of reporting.

2.1.7. Conduct the customer's accounting and tax reporting to the authorities and within the time limits established by the current legislation. The reporting to the appropriate authority can be carried out by the Contractor in cases where applicable law provides for the possibility of such a procedure for reporting, or on the basis of a power of attorney issued by the Customer.

2.1.8. In writing or by _____ to inform the customer information to list the tax and other mandatory payments no later than 2 working days before the expiration of such payments. This information should contain the following data: Options: The amount of taxes; Requisites Recipient Payment; appointment formulation; sample payment orders with taxes;

2.1.9. Transfer information about the reflection in accounting and tax accounting of the customer's economic operations, as well as accounting and tax reporting documents only by authorized representatives of the Customer, defined in Appendix No. 3 to the Agreement;

2.1.10. Provide the safety of the primary accounting documents received from the customer, return the received primary accounting documents on the act of admission and transfer, subscribed by the authorized representatives of the Contractor and the Customer quarterly within 30 days after the reporting;

2.1.11. Subject to the required execution by the Customer, the obligations to provide documents and information necessary to begin with the Contractor under the Contract and provided for in Appendix No. 2 to the Agreement, within 7 (seven) days from the date of the conclusion of the contract, consolidate the Customer from among its employees of the Chief Accountant responsible for the execution of its obligations under the contract;

2.1.12. Take from the Customer the documents provided for by Appendix No. 2 of this Agreement, as described and signed by the Customer. In the absence of the description, the Contractor has the right not to take primary accounting documents and suspend the provision of services under this Agreement. If the documents are adopted by the Contractor without an inventory, the Customer is not entitled to make complaints with the Contractor about the lack of any primary accounting documents;

2.1.13. In order to fulfill its obligations under the Agreement, if necessary, attend the location of the Customer, but not more than __ hours per month, with preliminary agreement by the parties to the date and time;

2.1.14. To deliver from the Customer (to the Customer) of the Primary Documents, as well as its forces prepared by the Contractor. One of: 2.1.14 or 2.2.10.

2.2. The customer undertakes

2.2.1. Within 7 (seven) days from the date of concluding a contract, to provide the Contractor certified in the established procedure, copies of the authorities of the Customer confirming the authority to sign and receive documents on behalf of the Customer provided for by Appendix No. 3 to this Agreement;

2.2.2. In case of a change in the composition of the Customer's representatives specified in Appendix No. 3 of the Treaty, within 1 day from the date, specified change, provide the Contractor a new list of representatives, signed and bonded by printing, as well as certified copies of the Customer's authorities confirming the authority for signing and receiving documents on behalf of the Customer;

2.2.3. To fulfill its obligations under the Agreement to provide in full, the performer primary and other documents and information, the list and deadlines for which is provided for by Appendix No. 2 to the Agreement, according to Question, compiled and signed by an authorized representative of the Customer;

2.2.4. Prior to the transfer of documents provided for by Appendix No. 2 to the Agreement, group and select in chronological procedure to be transferred to the primary documents on paper speakers in the register folders by type of documents of the customer. For example: bank documents, cash documents, profitable overhead and invoices received, consumable overhead and invoices issued, expense reports, contracts, etc.,

2.2.5. At the request of the Contractor, it is possible to clarify the essence of perfect economic operations, to ensure, if necessary, the presence of authorized representatives of the customer, at the location of the performer to give the corresponding explanations;

2.2.6. According to the written request of the Contractor to provide a written order to carry out an accounting posting of the primary document specified in the requirement;

2.2.7. Immediately inform the performer about all changes in information, materials, documents transferred to the Contractor, as well as the change in their intentions regarding the question of the issue allowed; eliminate errors in primary documents identified by the Contractor or give written orders to perform accounting wiring in incorrect primary documents;

2.2.8. The customer undertakes to sign accounting and tax reporting and transfer it to the Contractor in accordance with the terms of PP. 2.1.6., 2.2.7. Contracts;

2.2.9. Timely pay for the services of the Contractor;

2.2.10. Carry out the delivery to the primary and other documents provided for by Appendix No. 2 to the Agreement on its own and at its own expense; One of: 2.1.14 or 2.2.10.

3. Cost of services and procedure for calculations under the contract

3.1. The performance of the Contractor's services is determined in accordance with the calculation of the cost of accounting services (Appendix No. 4 to the Agreement) on the basis of calculating the Customer on the estimated amount of services (Appendix No. 4 to the Agreement).

3.2. The cost of the services of the artist is ___________ (______________________) rubles 00 kopecks, including VAT 20% ______________________ rubles ___ kopecks per month.

3.3. Payment for services is made by the customer monthly on the basis of the accounts displayed by the Contractor, in the following order:

__________% of the cost of services provided for by clause 3.2. of this Agreement, the customer pays to ___ of the number of the month preceding paid;

__________% of the cost of services provided for by clause 3.2. of this Agreement, the customer pays no later than the 5th day of the paid month;

3.4. In the event of a change in the reporting quarter, the number of primary accounting documents provided by the Customer compared to the amount specified in Appendix No. 4 to the Agreement, the Contractor recalculates the actual cost of services in the quarter and sends a notice of the value of the cost of services of the Contractor for 30 days from the quarter Specified period. Receipt of the Customer notification of the change in the cost of the Contractor's services is a confirmation of the change in the cost of the Contractor's services.

The Contractor has the right not more often than once a quarter to unilaterally change the cost of services under this Agreement, in advance notifying the Customer on the upcoming change in the cost of services at least one month before their change. Receipt of the Customer notification of the change in the cost of the Contractor's services is a confirmation of the change in the cost of the Contractor's services.

3.5. In case of changed from the Customer during the reporting quarter of the taxation system and (or) activities, the Contractor will recalculate the cost of services and in writing notifies the Customer to change the cost of services with the application of a new calculation of the cost of accounting services (Appendix No. 4 to the Agreement). Receipt of the Customer notification of a change in the cost of the services of the Contractor and the calculation of the cost of accounting services is a confirmation of the change in the cost of the Contractor's services.

3.6. The recalculation of the cost of services is made by the Contractor on the basis of the existing provider of the Contractor's services.

3.6.1. In case of exceeding the cost of actually rendered services on the cost of services specified in clause 3.2. This Agreement, calculated in one quarter, the Contractor within 30 days from the date of the end of each quarter, in which the Contractor was provided with the Services under this Agreement, directs the Customer to the account for a surcharge.

3.6.2. In the event that the cost of actually rendered services in the relevant month is less than the cost of the services specified in clause 3.2. This Agreement, calculated in one quarter, the Contractor shall calculate the above-paid amount due to the subsequent periods under the contract, or, in case of termination of this Agreement, returns the relevant funds to the Customer's current account in the absence of the Customer's debt on the payment of the Contractor's services under this Agreement.

3.7. If it is necessary to draw up accounting and tax reporting for the reporting periods, which began previously the date of the conclusion of this Agreement, the amount of payment for the services of the reporting of reporting for these periods is determined by the Parties in the Advanced Agreement to this Treaty.

3.8. Disagreement of the Customer with data in accounting and tax reporting is not a basis for refusing the services of the Contractor associated with the implementation of this Agreement.

3.9. The date of payment for services in non-cash calculations is the date of enrollment money to the account of the artist.

3.10. In case of violation by the Customer of the timing of the services of the Contractor provided for by clause 3.3. This contract, more than 20 (twenty) calendar days, the Contractor sends a written notice to the customer to suspend its obligations under this Agreement until the full payment of services. In the absence of payment of the Contractor's services, for any three months, the Contractor has the right to terminate this Agreement unilaterally, notifying the customer in writing.

3.11. Within the deadlines established by the current legislation for the tax and accounting reportingThe parties sign an act of acceptance and transfer of services rendered for the corresponding quarter, 2 copies of which are transmitted to the Customer simultaneously with reporting and invoice quarterly, at least 2 (two) working days before the expiration date established by the current legislation of the Russian Federation for accounting and accounting and Tax reporting for the reporting quarter.

3.12. If the customer's verification by tax authorities or state extra-budgetary fund authorities is carried out for the period of the present agreement, and the requirements of verifier bodies are based on documents compiled by the Contractor, the Customer pays for the participation of the Contractor (Chief Accountant / Accountant and / or Courier Services) in verification, legal proceedings, Preparation of objections, etc., if the time spent on execution of this service exceeds three hours during the period of each check in accordance with an additional agreement to the contract.

The participation of the performer in checks for a period not covered by the Agreement, and in cases where the requirements of verifier bodies are based on documents drawn by the Customer or a third party, is paid by the Customer in all cases under the conditions defined by the Supplementary Agreement.

4. Confidentiality

4.1. Parties undertake to keep in secret any information and data submitted to each Party in connection with this Agreement, do not disclose and not disclose in general or in particular facts or information of any third party without the prior written consent of the other party. Confidentiality obligations and not to use information imposed on the Contractor in this Agreement will not apply to publicly available information.

5. Responsibility of side

5.1. In case of violation by the Customer of the provision of primary documents provided for by Appendix No. 2 to the Agreement, the Contractor is not responsible for the possible losses of the Customer, as well as the consequences associated with the provision and content of the reporting of the relevant reporting period and the incorrect calculation of the taxable base for the calculation of taxes and fees.

5.2. In the case of the Customer from the FNS or state extrabudgetary funds of the requirements for the recovery of fines, penalties, the Customer is obliged to contact the Arbitration Court and, if necessary, appeal to the court's decision in the first, appellate and cassation instances. In case of non-compliance with the requirements of this item, the Contractor is not responsible for reimbursing the losses of the Customer. Customer trials.

The Contractor is responsible to the customer in the presence of the artist's fault in the form of compensation of damages in the amount of the amount paid by the Customer, fines, the legality of the accrual (recovery) of which is confirmed by the decision of the court's cassation instance.

5.3. The limit of the contractor under this Agreement constitutes a twice amount of payment for the executive services for the month.

5.4. If the losses of the Customer are caused by its requirements regarding the conduct of accounting and tax reporting and its provision with which the Contractor did not agree, the Contractor is not responsible for the losses of the Customer.

6. Action, extension, change and termination of the contract

6.1. The contract comes into force from the moment of its signing by the Parties and is valid until the parties fulfill their obligations under the contract.

The initial service provision of the Contractor's services is determined by the date of signing the contract.

The reporting period from which the Contractor begins the provision of services under the contract: ____________________________________

The last reporting period for which services for the preparation of reporting under the contract is carried out: _____________________________

6.2. The contract can be extended by mutual written consent of the parties.

6.3. At the initiative of the Customer, the list of services provided under the Agreement may be changed with the consent of the Contractor by concluding an additional agreement. About its intention to change the list of services provided and, accordingly, conclude an additional agreement, the customer warns the performer in writing, no later than ten calendar days before the start of the new reporting period.

6.4. The contract may be terminated on the initiative of any of the parties with the obligatory notification of the opposite side in writing, no later than thirty calendar days until its termination.

In the absence of payment of the Contractor's services for any three months, the Contractor has the right to terminate the treaty unilaterally, in advance notifying the customer.

6.5. At the end of the term of the contract or when early termination The Contractor is obliged to return to the Customer, and the Customer is obliged to take from the Contractor within 5 (five) working days from the date of expiration of the Treaty or from the moment the contract is terminated by the Contractor, in the form suitable for independent continuation of accounting by the Customer.

6.6. The end of the contract is not released by the parties from liability for improper fulfillment of the obligations adopted during the contract.

7. Addresses bank details and signatures of the parties.

. . . .

1. THE SUBJECT OF THE AGREEMENT

1.1. The customer charges, and the Contractor assumes the obligations to provide the customer of accounting services in the amount of and under the conditions established by this Agreement.

1.2. The list of services provided by the Contractor to the Customer is listed in Appendix No. 1, which is an integral part of the contract.

1.3. The reporting period for the provision of services under the contract is carried out: the first reporting period is the last reporting period.

1.4. The Contractor independently determines the time intervals to provide specific services specified in paragraph 1.2 of this Agreement.

1.5. Services are performer on its territory. If a specific service cannot be rendered remotely without prejudice to the customer, it turns out to be the performer on the territory of the customer.

1.6. For the provision of services under this Agreement, the Customer pays the Contractor a remuneration in the amount, and the deadlines established by this Agreement.

2. Responsibilities of Party

2.1. The Contractor undertakes:

2.1.1. In a timely manner, during the term of this Agreement, provide services specified in Claim 1.2 of the Agreement, in accordance with this Agreement and the current legislation of the Russian Federation on the basis of the primary documents provided by the Customer.

2.1.3. Warning the Customer on the possible negative consequences to which the economic operations committed by them are, as well as operations for maintaining accounting and tax accounting and document management.

2.1.4. Notify the customer by e-mail on the need to make tax and other mandatory payments to the budget and extrabudgetary funds no later than the banking day before the expiration of such payments.

2.1.7. To ensure the safety of primary documents transferred by the Customer, as well as accounting and tax accounting registers and state bodies.

2.1.8. When providing services to comply with regulatory acts of the Government of the Russian Federation, the Ministry of Finance of the Russian Federation, the Central Bank of the Russian Federation and the Federal Tax Service of the Russian Federation and other legislative acts of the Russian Federation.

2.1.9. Provide customer service personally. The performer is not entitled to bring third parties to the provision of services under this Agreement.

2.1.10. Monthly no later than the next month to provide an act on the provision of services.

2.2. The customer undertakes:

2.2.1. Paying the services of the Contractor in the amount and timing specified in this Agreement, as well as subsequent additional agreements to it.

2.2.2. Included in the conclusion of the contract the initial balance on accounting accounts for acceptance acceptance.

2.2.5. To provide the Contractor signed accounting and tax reporting no later than the next working day from the date of receipt of it from the Contractor to sign.

2.2.6. If the customer refuses to sign documents prepared by the Contractor, he must give a motivated refusal to the Contractor in writing.

2.2.7. If necessary, to give the Contractor to the Contractor, necessary to fulfill their duties under the contract.

3. Contract price and payment procedure

3.1. The price of this contract consists of the remuneration of the Contractor and is rubles.

3.2. The remuneration of the contractor for services not specified in Appendix No. 1 to this Agreement is issued by an additional agreement of the Parties and are charged separately and additionally.

3.3. The remuneration is paid monthly to the number of the month following the current.

3.4. Disagreement of the Customer with data in accounting and tax reporting is not a basis for refusing the services of the Contractor associated with the implementation of this Agreement.

3.5. In case of non-payment or incomplete payment of services, the Customer, the Contractor has the right to suspend the customer service until the full payment of services.

3.6. The Contractor has the right to unilaterally change the cost of services under this Agreement. At the same time, the Contractor must notify the Customer on the upcoming change in the cost of services at least over days before their change. In the case of the consent of the Customer with the proposed Contractor, changes in the cost of services, with the Customer signed an additional agreement to the Agreement, which reflects changes in the cost of services. In case of disagreement with the signing of an additional agreement, the Contractor has the right to unilaterally terminate the contract without any penalties from the customer.

4. Responsibility of Party

4.1. The Contractor is responsible for the safety of primary, accounting, tax and reporting documentation stored in accordance with this Agreement.

4.3. In the event of a delay in the presentation of the primary documents to the Contractor for more than working days after the date approved by the document management schedule, the cost of accounting services for the current month increases by%. With an increase in the delayed period of the primary documents before working days, the Contractor is not responsible for the possible losses of the Customer associated with the incorrect calculation of the taxable base for the calculation of taxes and fees payable to the budget and extrabudgetary funds under the laws of the Russian Federation.

4.4. If the delay in the presentation of primary documents on economic operations, performed in the last decade of the last month of the reporting period (quarter) occurred more than working days, the contractor is not responsible for the consequences associated with the provision and content of the reporting of the relevant reporting period.

4.6. In case of presenting to the Customer from the tax authorities or bodies of state extra-budgetary funds, claims for the recovery (detachment) of taxes (fees), penalties, or bringing the Customer to liability due to the content of reporting, drawn up or provided by the Contractor, the Customer must contact the Arbitrator and The need to appeal against the court's decision in appeal and cassation instances. If the requirements of this item failure to comply with the requirements of the specified item, the Contractor is not responsible for the compensation of the Customer's losses caused by the paid taxes (fees), penalties and fines. Customer trials. The Contractor is responsible to the customer in the form of compensation for damages in the amount of charges paid by the Customer (or actually recovered) amounts of penalties and fines, the legality of the accrual (recovery) of which is confirmed by the court's decision of the court.

4.9. The responsibilities of the parties not provided for in this Agreement are applied in accordance with the norms of civil legislation in force in Russia.

5. Term, the basis of the change and termination of the contract

5.1. The term of the contract with the Agreement comes into force from the moment of its signing and is valid until the parties fulfill their obligations under the contract.

5.4. The contract may be terminated on the initiative of any of the parties with the mandatory notification of the opposite side in writing, no later than the calendar days until its termination.

5.9. The end of the term of this Agreement does not exempt the parties from liability for improper fulfillment of the obligations assumed during the term of the contract.

6. Other conditions

6.1. Any changes and additions to this Agreement, as well as its termination are considered valid, provided that they are made in writing and signed by both parties.

6.2. All additional agreements of the parties, acts and other annexes to this Agreement, subscribed by the parties in the execution of this Agreement, are an integral part.

6.3. Any dispute, disagreement or claims that arise or relate to this Agreement or its violation, termination or invalidity, the parties are allowed through negotiations.