Distant work

Chief accountant in a single person (remotely)

Moscow

work experience from 3 years, higher education , full employment, distant work

By agreementDuties:

1. Full accounting, tax, management accounting (without the right to sign) a group of legal entities (2 USN 6%, 5-7 IP 6% + patent) - security services, consulting; 2. Timely preparation, control and submission of accounting and tax reports to the Federal Tax Service; 3. Timely preparation, control and submission of reports to the Funds (FTS); 4. Planning and optimization of taxation; 5. Preparation, accounting of primary documentation; 6. Calculation and payment of official salaries of 25-35 employees (currently there are no registered employees); 7. Cashier, advance reports; 8. Mutual settlements with suppliers and buyers; 9. Reconciliation of settlements with buyers, drawing up acts of offsetting at least 1 time per quarter; 10. Monitoring compliance with payment discipline; 11. Cooperation with banks (including on the issues of opening current accounts), FTS, FSS, PFR; 12. Keeping a time sheet of employees (Excel); 13. Management reporting for the head.

Requirements:

1. Specialized higher education 2. Work experience of at least 3 years as a chief accountant. 3. Successful experience in passing field and cameral tax audits, experience in interacting with banks (financial monitoring). 4. Good command of 1C 8.2, 1C 8.3, 1C ZUP, Internet client, bank client, office work. 5. Knowledge of all areas of accounting and taxation of LLC and individual entrepreneur (USNO) 6. Attentiveness, scrupulousness in paperwork. 7. Personal qualities: analytical mindset, responsibility, accuracy, diligence, sociability.

Conditions:

Working hours: remotely Corporate mobile communications

March 13, 2020 - We invite the chief accountant in a single person to the production and trading company, which is part of the Group of Companies. Responsibilities: Ensuring reliable and timely accounting and tax accounting of the Company. Drawing up accounting ...

March 11, 2020 - Responsibilities: A small wholesale and trade organization (with the development of its own production line) requires (hereinafter with an assistant) full accounting and tax accounting of the organization for ...

March 11, 2020 - A + class Business Center in Moscow (inside the Garden Ring, within walking distance from Sukharevskaya and Tsvetnoy Bulvar metro stations) is required. We are looking for an employee who: - will become part of our team and will share ...

March 16, 2020 - Responsibilities: Working with primary documentation in 1C 8.3. Delivery of all established forms of accounting and tax reporting. Preparation of documents for counter / office / field checks. Requirements: Professional (economic / financial) education, ...

March 16, 2020 - Our company is associated with the provision of services, and we also sell a group of goods at retail. We have a staff of 6 people. You have to write about 350 bills a month. The main thing IN TIME is to pass all the readings and issue invoices to everyone. More details at the meeting. Responsibilities and Requirements: - ...

March 4, 2020 - Responsibilities: Maintaining accounting and tax accounting in full for several legal entities (OSN USN) in a single person. Payroll, sick leave, compensation, tax calculation. Preparation and submission of accounting and tax reports, ...

February 20, 2020 - About us: We are a small dynamic IT enthusiast company offering the best anti-fraud and risk management solution on the market for the online business of financial institutions. We have been on the market since 2016, doing business in 10+ countries ...

March 4, 2020 - Responsibilities: Maintaining all areas of accounting for several legal entities (up to 2) with the main taxation system; Preparation of quarterly reports and monthly monitoring materials for banks for the company that is the borrower / guarantor ...

March 13, 2020 - Responsibilities: Calculation and accrual of rent, operating costs, utilities, other costs associated with rent; Analysis of contracts and primary documents, checking the correctness and correctness of primary documents; ...

February 27, 2020 - Responsibilities: Drawing up and submitting reports to the Federal Tax Service, the Federal Tax Service, the Pension Fund of the Russian Federation, statistical reporting for 1 legal entity on the simplified tax system and individual entrepreneurs Accounting in the following volume: Payroll, calculation of sick leave, leaves and benefits (up to 10 employees) ...

February 24, 2020 - Responsibilities: organizing and maintaining accounting records on the simplified tax system; submission of reports to the IFTS, funds. Requirements: higher education; work experience as a chief accountant from 2-3 years; excellent knowledge of accounting and tax accounting on a simplified system ...

March 2, 2020 - Responsibilities: maintaining in several companies all areas of accounting, tax accounting (OSNO, simplified taxation system); - reporting (tax, statistics, etc.); - support of a mandatory audit; - answers to requests from tax authorities, passing ...

February 17, 2020 - A vacancy is opened in the business area of a development company that leases storage boxes (70% for individuals, 30% for legal entities). Responsibilities: Maintaining all areas of accounting and tax accounting in full ...

February 26, 2020 - Responsibilities: accounting and tax accounting, (OSNO) in full accrual and payment of salary (number of 20 people) personnel accounting receipt of goods and services sales of services receipt and write-off of goods and materials accounting and tax reporting ...

March 13, 2020 - Chief accountant in one person STS (several legal entities, full day in the office) Our company trains doctors and organizes conferences. We really need a proactive full-time office accountant. Are you ready to be a manager's assistant? ...

March 16, 2020 - Responsibilities: Maintaining all areas of accounting in a single person; Experience in foreign economic activity; Interaction with tax authorities, with the Pension Fund and the Fund Social Insurance; Monitoring and ensuring the correctness and timeliness of tax payments and ...

February 28, 2020 - A single chief accountant is required. Wholesale. Responsibilities: Accounting and tax accounting. Work with primary documentation (compilation, verification, control): receipts, expenditures, acts of work (services) performed, reconciliation acts); ...

March 16, 2020 - Requirements: - Higher economic education; - Experience in full accounting (OSNO, USN) for more than 5 years; - Experience in 1C, bank-client, electronic document management systems; - Responsibility, attentiveness, accuracy when working with numbers, ...

March 6, 2020 - Responsibilities: Participation in the organizational and economic activities of the company, execution and control of contracts with customers (invoicing, acts of completed work, acts of reconciliation), checking the package of accompanying documents Timely and correct ...

March 3, 2020 - A stable company (more than 10 years on the market) engaged in commercial real estate lease services invites a single person to work as a Chief Accountant! Submission to the General Director of the company. Responsibilities: Maintaining accounting ...

March 2, 2020 - Responsibilities: Carries out the organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise; Shapes according to ...

March 10, 2020 - Requirements: Experience of self-management of booze. accounting from 3 years OSNO Experience in accounting in a construction or installation company Willingness to work, including with primary documentation Excellent knowledge of 1C 8 version Reading and understanding of KS-2, KS-3 ...

March 13, 2020 - Responsibilities: accounting of 2 legal entities (OSN, USN 15%), forwarding services, certification services, foreign economic activity; experience with foreign economic activity !!! internal control accounting and financial reporting; tax administration ...

March 11, 2020 - Responsibilities: Full accounting and tax accounting of 2 legal entities (simplified taxation system 15% and 6%). Submission of reports to the Federal Tax Service and funds Calculation of wages (up to 7 people) Control of payments. Client-bank. Financial planning Monthly generation of Agent Reports ...

February 26, 2020 - Good day, dear Applicant! We invite you to the position of chief accountant (in a single person). We have been on the market since 2011. Requirements: Higher education in finance / accounting. Work experience as a chief accountant. Knowledge...

March 4, 2020 - Expected results of your work in this position: Timely and error-free accounting (tax, accounting) for a trading and wholesale company in full - it is important to be able to do everything yourself. FUNCTIONS OF THIS EMPLOYEE - key tasks: Maintaining ...

February 27, 2020 - Requirements: Chief accountant in a single person, STS (6%, 15%). Full accounting and tax accounting. Accounting from scratch. Experience in working with departments. Experience in catering (restaurant, bar, cafe, etc.). Experience of passing tax ...

March 5, 2020 - Accountant in a single person: Responsibilities: - Financial analysis of the organization and optimization of its activities. - Maintenance of all sections of accounting, complete organization of accounting and tax accounting. - Drawing up and submitting reports to the IFTS, funds, authorities ...

February 25, 2020 - Moscow! Touchechr (39) wine bar & kitchen! The chief accountant is required to the restaurant! Responsibilities: Maintaining one legal entity on the simplified tax system (15%) in full (restaurant business); Analysis, preparation and submission of reports (alcohol declaration, salary ...

February 26, 2020 - Responsibilities: Chief accountant in a single person- 2 legal entities persons (one main one for rent payments) - construction, work with KS-2; KS-3, provision of services, transport, design work; production, trade (wholesale + retail); - Balance sheet, funds, Rosstat; - ...

February 20, 2020 - Responsibilities: Full accounting and tax accounting in the 1C: accounting 8.3 program; (sphere of public catering - production) Work with primary documentation; Reconciliation and settlements with suppliers and buyers; Carrying out banking ...

February 26, 2020 - Responsibilities: Full accounting and tax accounting. Preparation of accounting and tax reporting in the IFTS. Accrual ‚deduction and refund of VAT‚ book of purchases and sales. Calculation of taxes and insurance contributions to the Pension Fund of the Russian Federation, FSS. Payroll ...

February 18, 2020 - Accountant in the singular (NOT the main one) Responsibilities: Full maintenance of one LLC, activities - services, (USN, 6%) from the primary to the formation of a balance sheet, declaration and submission of reports to the IFTS (Taxcom) Calculation, calculation of wages, formation ...

February 26, 2020 - Responsibilities: Full account management. accounting for one legal entity persons (USN) Maintaining primary accounting and personnel documentation Preparation and submission of reports to the IFTS and Funds Keeping cash, bank, payroll (staff - 6 people), etc. Control over the provision of ...

March 16, 2020 - A chief accountant is required for an international medical service company. We are looking for a responsible, experienced employee who is ready to start working in the near future. The previous chief accountant worked for more than five years, left the company by age, business ...

March 6, 2020 - The accounting service of the Merkor-PRUF company, engaged in the production, sale, installation and maintenance of integrated fire safety systems in connection with the expansion, invites the Deputy Chief Accountant for a permanent job. Basic ...

March 6, 2020 - Responsibilities: Accounting in a single person Reporting to the tax office Current payments Payroll Keeping personnel records Requirements: work experience as an accountant in a single person higher education Conditions: social package ...

March 12, 2020 - Responsibilities: Required Chief Accountant in a single person... The company is also ready to consider a University student, a candidate without work experience as a chief accountant, with the prospect of further transfer to this position, with a decrease in wages for the period ...

March 6, 2020 - The Chief Accountant is invited to a sales company for medical equipment, laboratory reagents and medical supplies. Responsibilities: - Organization and maintenance of accounting, management and tax accounting in full; - Doing ...

March 6, 2020 - Sensavi Beauty Institute Responsibilities: Full accounting and tax accounting in a single person Formation and submission of accounting, tax, statistical reporting Tax optimization Formation of payment orders ...

March 6, 2020 - Responsibilities: Accounting (up to 5 legal entities.); Preparation of financial statements, balance sheet, taxes: profit, VAT - 5 LE; Control over the correctness of the calculation of taxes; Settlements with suppliers (accounting for primary documentation, acts of reconciliation, control ...

March 16, 2020 - Dear candidates! We are looking for a chief accountant in the Fortuna-Time Company (the official exclusive distributor of watch brands FOSSIL, DIESEL, DKNY, MICHAEL KORS and EMPORIO ARMANI, VERSACE, SALVATORE FERRAGAMO, TIMEX, NAUTICA, QUANTUM, VERSUS, THOM ...

March 16, 2020 - Responsibilities: Full accounting and tax accounting (moderate document flow). Foreign economic activity (import, export) Taxation: Legal entity - OSNO, Entrepreneur - simplified taxation system, UTII Payroll (up to 5 people). Requirements: Higher ...

March 5, 2020 - the company announces a competition to fill a vacant position single chief accountant... responsibilities: planning the annual cash flow budget; preparation of operational reports on cash flow; traffic accounting control ...

March 11, 2020 - Work on OSNO, Maintaining accounting, tax accounting in full Organization and control of accounting of economic and financial activities of the company Formation in accordance with the legislation on accounting, accounting policies Organization...

February 27, 2020 - What to do: Drawing up and submitting reports to the IFTS, FSS, PFR, statistical reporting for 1 legal entity on the simplified tax system and individual entrepreneurs Maintaining accounting records in the following scope: Payroll, calculation of sick leave, leaves and benefits ...

February 26, 2020 - Responsibilities: Responsibilities include full accounting of 2 legal entities. individual entrepreneurs (15%) and LLC (OSNO). The total staff is 10 people. But at the same time, the amount of work in this position is very small. For example: -Realizations of about 70 per month -Incomes of about 150 ... Schedule of distribution of vacancies "chief accountant in a single person" by salary

You can find many proposals for directions in cities of the region, such as:

Median salary for the vacancy "chief accountant in a single person" in other cities

Moskovsky
Molokovo
Mosrentgen
Maryino
Novodrozhzhino

Over the past month, the site has recorded 0 requests for vacancies of the chief accountant in a single person. Wherein minimum wage in the current month - 30,000 rubles. Moscow is a place where, according to the estimates of most employers, the vacancy of a chief accountant in a single person is considered one of the most popular vacancies. In addition to the vacancy "chief accountant in a single person" in the Moscow region, specialists are in demand for the following positions:

"Chief Accountant";
"Chief Accountant / Accountant in a Single Person";
"Chief accountant in a single person (construction)."

It is worth noting that the position of chief accountant in a single person is considered similar to this specialization, but differs in a number of requirements for candidates. Companies

Disinfection Center;
TEKON Engineering;
United Confectioners;

form a huge number of places for specialists "chief accountant in a single person." The median monthly salary for the specified specializations is 60,000 rubles. Currently, there are 98 vacancies in this category on job search sites. The number of jobs for specialists “chief accountant in a single person” is currently about 86 vacancies. IN general list the request page with the vacancy of the chief accountant in a single person reaches 0 positions. The extended geography of viewing offers in all regions includes more than 322 vacancies "chief accountant in a single person" !. The number of vacancies in the region of the Moscow region reaches 0 positions. The average level of income in the specialty is 56,600. The maximum monthly salary (in numerical format) according to official data, this year amounted to 80,000 rubles. The form of employment can be: "Full time", "full day", "Part time". Payment for the work performed has different sizes, but in most cases it is 60,000 rubles. It is very easy to find a job in the Moscow region for the specialization “chief accountant in a single person”. If we take into account the number of vacancies from each company, then the top three will be:

Disinfection Center;
TEKON Engineering;
United Confectioners;

Quite demanded is the chief accountant in a single person. Moscow region offers big number vacancies in the specialty of chief accountant in a single person. Oddly enough, even for the position of chief accountant in a single person, there is significant competition. The specialization of the chief accountant in a single person falls into the following category: A number of other similar jobs fall into this category: There are 9 vacancies for the most popular employment - Full Time.

What is the difference between the positions of chief accountant and accountant in a single person (number)? What is the difference in liability under the legislation of the Russian Federation? Is it possible to indicate in the work book the position of accountant in a single person (number)?

The duties of the accountant and chief accountant of the organization should be contained in the job descriptions developed in the organization. As a sample, you can use the Qualification reference book of positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia of 08.21.1998 N 37.

In accordance with it, the chief accountant organizes the work on setting up and maintaining the accounting of the organization, and the accountant performs the work on maintaining the accounting of property, liabilities and business transactions. It is important to note that the chief accountant is the second person in the organization, without his signature, many documents (cash and settlement documents, as well as financial and credit obligations) are considered invalid and should not be accepted for execution.

The head of the organization organizes accounting (), he has the right to either entrust accounting to the chief accountant or other official of the organization, or to take over accounting (if the organization is a small or medium-sized business) (part 3 of Article 7 of the Law of December 6, 2011 . № 402-ФЗ).

At the same time, when opening a bank account in the signature card, in addition to the signature of the head, the second signature of any authorized person - an employee of the organization, not only the chief accountant - can be indicated. But it is important to note that if, in accordance with the powers being exercised, the accountant actually performs the duties of the chief accountant (if by the decision of the head it is this accountant who will be entrusted with the responsibility for maintaining accounting records), then it is this official who will be responsible for the violations committed through his fault as a responsible person, regardless of how his position will be named in the job description or employment contract.

At the same time, in the work book, the position of the employee is indicated in the singular, in accordance with the title of the position indicated in the job description developed in the organization.

The rationale for this position is given below in the materials of the Glavbuh System

1. Situation:Who is responsible for organizing accounting in the organization

Accounting and storage of accounting documents are organized by the head of the organization (part 1 of article 7 of the Law of December 6, 2011 No. 402-FZ).

He is obliged:
- either entrust accounting to the chief accountant or other official of the organization; *
- either conclude an agreement on the provision of accounting services with a third-party organization (specialist);
- either take over accounting management (if the organization is a small or medium-sized business entity).

Card blanks can be produced both by the organization and by the bank independently (clause 7.4 of the Bank of Russia Instruction No. 153-I dated May 30, 2014). When opening an account, check with the bank if it provides blank cards to customers.

The card can be filled in:

on a typewriter or computer in black;
pen with paste (ink) in black, blue or purple.

You cannot use a facsimile signature to fill in the card fields.

On the front of the card, indicate:

in the field "Client (account holder)" - the full name of the organization in accordance with the constituent documents. If an organization opens an account for a separate subdivision, then after the name of the organization, separated by commas, enter the name of the separate subdivision in accordance with the regulation on its opening;
in the field “Location (place of residence)” - the actual address of the organization (separate subdivision). In cases where the functions of managing the organization are transferred to the management company or the manager, their actual address is entered in the field;
in the field "tel. № "- one or several phone numbers of the organization (separate subdivision);
in the "Bank" field - full or abbreviated name of the bank in which the organization opens a current account.

If an organization opens a current account, the right to sign belongs to the head. In this case, the document confirming this right may be a job order.

The manager can empower other people in the organization to sign *. In addition, the right to sign can be transferred to a manager or a managing organization that performs the functions of the sole executive body of the organization. In the latter case, the managing organization has the right to grant the right to sign:

their employees;
employees of the client organization.

In both cases, one of the following documents will confirm the right to sign:

an order on granting the right to sign bank documents;
power of attorney for the right to sign bank documents.

If an entrepreneur opens a current account, then the right to sign belongs directly to this entrepreneur. In addition, the entrepreneur can grant the right to sign to other persons on the basis of a power of attorney.

In addition, a person who applied to a bank to open an organization's current account must present a passport (another identity card) (clause 1.7 of the Bank of Russia Instruction No. 153-I of May 30, 2014).

Oleg Khoroshy,

State Adviser of the Tax Service of the Russian Federation, III rank

4. INSTRUCTIONS of the Central Bank of the Russian Federation dated 05/30/2014 No. 153-I "On opening and closing bank accounts, deposit accounts, deposit accounts"

« Chapter 7. Card with samples of signatures and seal impressions

7.1. The card is presented by the client to the bank in the cases provided for by these Instructions, together with other documents required for opening an account.

The card can be issued in the form N 0401026 according to OKUD (All-Russian Classifier of Management Documentation OK 011-93), given in Appendix 1 to these Instructions, or in the form established by banking rules and containing information to be included in the card in accordance with Appendix 1 to of this Instruction.

7.2. The card is filled out using a typewriter or electronic computer in black font or a pen with paste (ink) in black, blue or purple. The use of a facsimile signature to fill in the card fields is not allowed. 1

7.3. The Bank prepares the number of copies of the card required for use in the work. The use of duplicated copies of the card is allowed, provided that the copying is made without distortion.

Copies of the card made on paper must be certified by the signature of the bank's chief accountant (his deputy) or a bank employee authorized by the bank's administrative act to issue a card in accordance with clause 7.10 of this Instruction (hereinafter referred to as the authorized person). the client.

When the bank serves several customer accounts and provided that the list of authorized signatories coincides, the bank has the right not to require a card to be issued for each account in the cases and in the manner provided for in the banking rules.

In the cases and in the manner provided for in the banking rules, the bank may use a copy of the card obtained using scanning devices, certified by an analogue of the handwritten signature of the bank's chief accountant (his deputy) or an authorized person. At the same time, it should be possible to reproduce without distortion of a copy of a card obtained using scanning devices on paper.

7.4. Forms of cards are made by clients, the bank independently.1 An arbitrary number of lines is allowed in the fields "Client (Account holder)", "Money checks issued", "Other notes", "Surname, name, patronymic" and "Signature sample", taking into account the number of persons, endowed with the right to sign, as well as in the field "N account" in the case provided for in clause 7.3 of this Instruction. When making a card, it is allowed to indicate the translation of the card fields in the languages of the peoples Russian Federation, as well as in foreign languages. The "Seal Sample" field should provide for the possibility of affixing a seal without going beyond the boundaries of this field.

7.5. The card presented by a client - an individual, an individual entrepreneur, an individual who is engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, indicates the person (s) endowed (endowed) with the right to sign. 1 The right to sign belongs to the client - an individual, individual entrepreneur, individual a person engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation.

The right to sign may belong to individuals on the basis of an appropriate power of attorney issued in the cases and in the manner prescribed by the legislation of the Russian Federation, an individual, an individual entrepreneur, an individual who is engaged in private practice in accordance with the legislation of the Russian Federation.

The card, presented by the client - a legal entity, indicates the person (s) endowed (endowed) with the signature right.

The right to sign belongs to the sole executive body of the client - a legal entity (the sole executive body), as well as other employees (employees) entitled to sign by the client - a legal entity, including on the basis of an administrative act, a power of attorney.

The right to sign may belong only to the employees (employees) of the client - a legal entity, except for the cases established by paragraphs nine - eleven of this clause. *

The head of a separate subdivision of a client - a legal entity, if he has the appropriate powers, has the right to authorize the employees (employees) of this separate subdivision by his order or on the basis of a power of attorney.

In accordance with Article 11_1 of the Federal Law "On Banks and Banking Activity", the disposal of funds in the accounts of a credit institution opened with the Bank of Russia may be entrusted only to persons agreed in accordance with the procedure established by parts six through eighth of this article.

The right to sign can be transferred to a clearing organization, a payment system operator, a central payment clearing counterparty, a manager or a managing organization, a bankruptcy commissioner, persons providing accounting services.

If the management organization performing the functions of the sole executive body grants its employees (employees) or employees (employees) of a client - a legal entity the right to sign on behalf of a client - a legal entity, such a right can be granted on the basis of an administrative act of the management organization or a power of attorney.

The person entitled to sign may be the sole person executive agency management organization.

The card presented by the client - a legal entity shall indicate at least two handwritten signatures required to sign documents containing the client's order, unless a different number of signatures is determined by an agreement between the bank and the client - a legal entity.

Possible combinations of handwritten signatures of persons entitled to sign, necessary for signing documents containing a client's order, are determined by an agreement between the bank and the client.

7.6. The sole executive body of a client - a legal entity, an individual entrepreneur, may not be indicated on the card as persons entitled to sign, provided that other persons are empowered to sign

5. Article:Accountant quit: who will be responsible for mistakes?

The construction company accountant quit. Errors related to the period of his work were discovered during a tax audit after his dismissal. Who will be responsible for them? And what is the possible liability?

If Tax Violations Are Identified ...

In accordance with tax legislation, liability is provided for the commission of tax offenses, which is assigned to the taxpayer. Thus, the Tax Code of the Russian Federation establishes that in cases defined by law, organizations and individuals bear responsibility.

If the taxpayer is an organization - a legal entity, then the organization bears responsibility.

At the same time, officials of the organization may also be brought to administrative, criminal or other liability for identified tax violations if there are appropriate grounds. This is stated in paragraph 4 of Article 108 of the Tax Code of the Russian Federation.

What is the chief accountant responsible for?

In case of evasion of accounting in the prescribed manner, distortion of reporting and failure to comply with the deadlines for its submission and publication, the head of the company and other persons responsible for organizing and maintaining accounting records may be brought to administrative or criminal liability in accordance with the legislation of the Russian Federation. Such a provision is contained in Law No. 129-FZ. *

I.N. Lozhnikov,

Director of the Accounting Methodology Department of HLB V CJSC neshaudit "

6. Article:What is the responsibility and for what is the chief accountant of the organization

In many companies, the chief accountant is actually the second most important person. High status also implies increased responsibility, including for the mistakes made. Can the chief accountant be held criminally liable? How is he responsible for damage caused by incorrect tax calculation?

The chief accountant of the organization, depending on the violation committed by him, can be simultaneously brought to disciplinary, material and administrative responsibility. After all, these types of responsibility are independent and therefore apply to the employee independently of each other. For socially dangerous offenses, instead of administrative offenses, criminal liability can be applied to the chief accountant (clause 7, part 1, article 24.5 of the Administrative Code of the Russian Federation).

Only the taxpayer himself or the tax agent can be held liable under the provisions of the Tax Code of the Russian Federation (Art. And the Tax Code of the Russian Federation). Company officials are not subject to tax liability.

The only exception to this rule is the responsibility of the chief accountant. as a witness stipulated by Article 128 of the Tax Code of the Russian Federation. So, if the chief accountant was summoned to the inspectorate as a witness in a tax offense case, then he can be fined:

for 1000 rubles. in case of failure to appear or evasion from attendance without good reason;
RUB 3000 in case of unlawful refusal to testify or give deliberately false testimony.

The boundaries of responsibility for errors in accounting between the director and the chief accountant are not clearly defined by law.

The chief accountant is individual, with whom an employment contract has been concluded and who alone maintains accounting in the organization or heads the accounting service (clause 2 of article 6 of the Federal Law of 21.11.96 No. 129-FZ "On accounting", hereinafter - Law No. 129-FZ). In his duties and the scope of responsibility includes (clause and article 7 of Law No. 129-FZ):

formation of the accounting policy of the organization;
accounting;
timely delivery of complete and reliable financial statements;
ensuring the compliance of the business operations carried out with the legislation of the Russian Federation;
ensuring control over the movement of the company's property and the fulfillment of its obligations.

In addition, along with the CEO and cashiers, he is responsible for compliance with the Procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the Bank of Russia No. 40 dated September 22, 1993). This is indicated in paragraph 39 of the named Order.

However, not only the chief accountant is responsible for accounting in the company. Its CEO is responsible for organizing accounting and observance of the legislation in the course of business transactions (clause 1 of article 6 of Law No. 129-FZ). He is also responsible for organizing the storage of accounting documents, accounting and reporting registers (clause 3 of article 17 of Law No. 129FZ).

As a result, neither tax nor accounting legislation sets out clear boundaries of responsibility between the CEO and the chief accountant. In practice, the responsibility of each of them is determined based on the official duties and powers of these persons, as well as the organizational, administrative and administrative functions performed by them (clause 7 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of December 28, 2006 No. 64). In this case, one should be guided by the internal documents of the organization: labor contracts, job descriptions, regulations on divisions, orders for the temporary assignment of duties to individuals, etc. For the distribution of responsibility in the event of a change of the chief accountant, read the box below. *

Sincerely,

Alla Pyzhova, expert of the System Chief Accountant.

The answer was approved by Alexander Rodionov,

Deputy Head of Expert Support.