BSO tourist voucher - form and sample. III. The procedure for preparing additional financial statements

Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation of March 31, 2005 N 171 (Collected Legislation of the Russian Federation, 2005, N 14, Art. 1251) , I order:

Judicial practice and legislation - Order of the Ministry of Finance of the Russian Federation dated 07/09/2007 N 60n On approval of the strict reporting form form

Legal regulation of relations related to the provision of tourist services is carried out by the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), Federal Law dated November 24, 1996 N 132-FZ “On the fundamentals of tourism activities in the Russian Federation” (as amended by the Federal Law dated February 5, 2007 N 12-FZ, hereinafter referred to as the Law on the Fundamentals of Tourism Activities), Law of the Russian Federation dated 02/07/1992 N 2300-1 “On the Protection of Consumer Rights” (hereinafter referred to as the Law on the Protection of Consumer Rights), Rules for the provision of services for the sale of tourism products, approved Decree of the Government of the Russian Federation dated July 18, 2007 N 452 (hereinafter referred to as the Rules), as well as other regulatory legal acts, in particular Order of the Ministry of Finance of the Russian Federation dated July 9, 2007 N 60n “On approval of the strict reporting form form” (registered with the Ministry of Justice of the Russian Federation on July 17, 2007 N 9857), which approved the requirements for the form and content of a tourist voucher.

Valid Editorial from 09.07.2007

ORDER of the Ministry of Finance of the Russian Federation dated 07/09/2007 N 60n "ON APPROVAL OF THE FORM OF STRICT REPORTING FORM"

Order

In accordance with paragraph 3 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation of March 31, 2005 N 171 (Collected Legislation of the Russian Federation, 2005, N 14 , art. 1251), I order:

1. Approve the attached form of the strict reporting form “Tourist voucher”.

2. To recognize as invalid the letter of the Ministry of Finance of the Russian Federation dated April 10, 1996 N 16-00-30-19 “On approval of forms of documents of strict reporting” (registered with the Ministry of Justice of the Russian Federation on January 30, 1997, registration N 1239; “ Bulletin of normative acts of federal executive authorities", No. 6, 1997).

Minister
A.L.KUDRIN

APPROVED
By order
Ministry of Finance
Russian Federation
dated July 9, 2007 N 60n

Tour operator/travel agent \r\n________________________________________ OKUD form code \r\n (full and abbreviated names, \r\n address (location), \r\n_____________________________________________ \r\n postal address, telephone, TIN, code \r\ n according to OKPO, registration number - \r\n for a tour operator) Service type code for OKUN \r\n_____________________________________________ 061000, 061100, 061200, \r\n_____________________________________________ 061300, 061400, 061500, \r\n_____________________________________________ 061700 \r\n_____________________________________________ \r \n______________________________________ \r\n______________________________________ \r\n _____________________________________ \r\n \r\n TOURIST Voucher N 000000 Series ______ \r\n \r\nCustomer of the tourism product ____________________________________ \r\n (full name, passport details, and if \r\n r\n_______________________________________________________________________________ \r\n absence of another identification document \r\n in accordance with the legislation of the Russian Federation, \r\n place of residence - for individuals. persons), \r\n __________________________________________________________________ \r\n (TIN, name, address (location), \r\n OKPO code - for a legal entity) \r\nTourist _________________________________________________________________ \r\n (full name, passport details, and in its absence - another \r\n__________________________________________________________________ \r\n identification document in accordance \r\n with the legislation of the Russian Federation, place of residence) \r\n \r\nType of tourist product (travel) ___________________________ \r\n (type of service for OKUN) \r\n Unit of measurement of the tourism product \r\n(travel) _____________________________________________________ \r\n (number of days per person) \r\n__________________________________________________________________ \r\nTotal price of the tourism product __________________________________ \r\n ( amount in words) \r\n__________________________________________________________ rub. ___ kop. \r\n \r\nPaid: in cash ___________ rub.___ kop., \r\n (amount \r\n in words) \r\nusing a payment card ___________________ rub. ___ kop. \r\n (amount in words) \r\n \r\nReceived by the person responsible for the transaction and \r\ncorrectness of its execution: \r\n________________________________ ____________ ________ M.P. (stamp) \r\n (full name, position) (signature) (date) \r\n \r\nDate of settlement: "__" ____________ 200_ \r\n \r\n This document is an integral part of the agreement on \r\n the sale of a tourist product \r\n dated "__" ________ 200_ N _______ \r\n__________________________________________________________________ \r\n (Information about the manufacturer of the form ( abbreviated name, \r\n INN, location, order number \r\n and year of its execution, circulation) \r\n

The Zakonbase website presents ORDER of the Ministry of Finance of the Russian Federation dated 07/09/2007 N 60n “ON APPROVAL OF THE FORM OF STRICT REPORTING FORM” in the latest edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

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BSO - tourist voucher is officially approved in federal legal acts, therefore it is practically mandatory for use by business entities working in the tourism business. Our article will tell you about the features of filling out this form.

BSO for travel agencies. Features of regulatory legislation

Currently, the following can be used as a BSO for a tourist package:

1. Traditional - forms printed in a printing house or generated in automated systems (hereinafter - AS), which are not cash registers. They are drawn up in accordance with Decree of the Government of the Russian Federation dated 05/06/2008 No. 359. Forms of this type can be used until 07/01/2019 (clauses 7, 8, Article 7 of the Law “On Amendments to the Federal Law on CCP” dated 07/03/2016 No. 290, Law of November 27, 2017 No. 337-FZ).
2. Innovative - forms formed using AS, which are cash register systems. They are drawn up in accordance with the Law “On the Application of CCP” dated July 3, 2016 No. 54-FZ, taking into account amendments to the Federal Law dated July 3, 2016 No. 290, dated November 27, 2017 No. 337-FZ.

Moreover, until July 1, 2019, the organization, taking advantage of the right to defer the use of online cash register systems, provided, among other things, to companies providing services to the public, can choose which SSO to use: the first or the second.

Innovative forms can be drawn up in any form convenient for the organization - the main thing is that they meet the criteria listed in paragraph 1 of Art. 4.7 of Law No. 54-FZ. Traditional ones are formed taking into account certain criteria, which we will discuss below.

We use a legal form for strict reporting of a tourist voucher (according to Order No. 60n and other regulations)

If a travel agency follows the norms of Resolution No. 359, it is recommended that it use the form approved by Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n as a strict reporting form for a tourist package, despite the fact that this legal act came out earlier than the main source of law governing the application traditional BSO for calculations without the use of cash register systems (Government Decree No. 359 dated 05/06/2008).

This is due to the fact that Order No. 60n was issued in order to implement the Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (previously in force, which regulated settlements without the use of cash register systems). If any form of BSO was approved by the federal government before the entry into force of Resolution No. 359, it must continue to be used (information letter of the Ministry of Finance of the Russian Federation “On the procedure for approving BSO” dated August 22, 2008).

The fact that the form of a tourist voucher according to Order No. 60n has been approved by the federal structure gives the supplier the right to issue it without a copy and detachable parts (subparagraph “a”, paragraph 8 of the Regulations on payments without the use of cash registers, approved by the Decree of the Government of the Russian Federation dated 06.05. 2008 No. 359). In this case, the BSO is issued only for the consumer of services (however, information about the form must be reflected in the accounting book). This, to a certain extent, simplifies BSO accounting.

Strict reporting form for a tourist package (document structure)

In what structure can the BSO, compiled according to Order No. 60n, actually be represented?

The form in question records:

1. Information about the tour operator or travel agent:

• full and abbreviated name of the company;
• INN, OKPO, address, telephone number of the company;
• registration number if the service provider is a tour operator.

1. Information about the document;

• name - “Tourist package”;
• serial number;
• a note indicating that the form is drawn up in accordance with Order No. 60n.

If the BSO is printed in a printing house, the tourist voucher form must also contain data from the printing house (name and tax identification number), as well as information about the order for printing the forms (number, year of execution, size of circulation). However, it is also possible to fill out the tourist voucher form using automation tools.

1. Information about the services provided:

• service codes according to the OKPD 2 classifier (adopted and put into effect by order of Rosstandart dated May 12, 2016 No. 310-st) according to the list given in the form;
• type of services provided (tourist product);
• unit of measurement of services (number of days of travel);
• cost of services (in numbers and words).

1. Information about the travel agency client:

• Full name of the client;
• passport data (or information from another available identification document).

1. Information about payment for services:

• amount paid in cash (in figures and words);
• amount paid from the card (in numbers and words);
• date of settlements.

1. Information about the representative of the travel agency who received payment for services:

• FULL NAME.;
• job title.

1. Signature of the representative of the travel agency who received payment for services.
2. Travel agency stamp.
3. A note stating that the form of a tourist voucher is an integral part of the contract for the provision of tourist services, indicating its registry data (date and number).

Since the traditional form of a strict reporting form for a tourist package is a rather complex document, travel agencies need to pay special attention to filling out each of its points. Incomplete reflection of information on a tourist voucher form is equivalent to failure to issue the appropriate form and may be accompanied by sanctions from the Federal Tax Service when checking the activities of a travel agency.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

ON APPROVAL OF THE REGULATIONS

ON ACCOUNTING "ACCOUNTING POLICY OF THE ORGANIZATION"

PBU 1/98

In pursuance of the Program for reforming accounting in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, and order of the Government of the Russian Federation of March 21, 1998 N 382-r, I order:

1. Approve the attached Accounting Regulations “Accounting Policy of the Organization” PBU 1/98.

2. Recognize the Order of the Ministry of Finance of the Russian Federation of July 28, 1994 N 100 “On approval of the Accounting Regulations “Accounting Policy of the Enterprise” as no longer in force.

M.M.ZADORNOV

Approved

By order

Ministry of Finance

Russian Federation

Accounting Regulations "accounting policy of the organization"

PBU 1/98

(as amended by Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n)

I. General provisions

1. These Regulations establish the basis for the formation (selection and justification) and disclosure (making public) the accounting policies of organizations that are legal entities under the legislation of the Russian Federation (except for credit organizations and budgetary institutions).

(as amended by Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n)

2. For the purposes of these Regulations, the accounting policy of an organization is understood as the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

Accounting methods include methods of grouping and assessing facts of economic activity, repaying the value of assets, organizing document flow, inventory, methods of using accounting accounts, systems of accounting registers, processing information and other relevant methods and techniques.

3. This Regulation applies to:

in terms of the formation of accounting policies - for organizations, regardless of organizational and legal forms;

in terms of disclosure of accounting policies - to organizations that publish their financial statements in whole or in part in accordance with the legislation of the Russian Federation, constituent documents or on their own initiative.

4. Branches and representative offices of foreign organizations located on the territory of the Russian Federation may formulate accounting policies based on the rules established in the country of location of the foreign organization, if the latter do not contradict International Financial Reporting Standards.

II. Formation of accounting policies

5. The accounting policy of the organization is formed by the chief accountant (accountant) of the organization on the basis of these Regulations and is approved by the head of the organization.

This states:

a working chart of accounts containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;

forms of primary accounting documents used to document facts of economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting;

the procedure for conducting an inventory of the organization’s assets and liabilities;

methods for assessing assets and liabilities;

document flow rules and accounting information processing technology;

the procedure for monitoring business transactions;

other solutions necessary for organizing accounting.

6. When developing accounting policies, it is assumed that:

the assets and liabilities of an organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations (assuming property separation);

the organization will continue its activities for the foreseeable future and it has no intention or need to liquidate or significantly reduce its activities and, therefore, obligations will be repaid in the prescribed manner (going concern assumption);

the accounting policy adopted by the organization is applied consistently from one reporting year to another (assumption of consistency in the application of accounting policies);

the facts of the organization's economic activities relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts (the assumption of temporal certainty of factors of economic activity).

7. The accounting policy of the organization must ensure:

completeness of reflection in accounting of all factors of economic activity (completeness requirement);

timely reflection of the facts of economic activity in accounting and financial statements (timeliness requirement);

greater willingness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves (requirement of prudence);

reflection in accounting of factors of economic activity based not so much on their legal form, but on the economic content of facts and business conditions (the requirement of priority of content over form);

the identity of analytical accounting data with turnovers and balances on synthetic accounting accounts on the last calendar day of each month (consistency requirement);

rational accounting, based on the conditions of economic activity and the size of the organization (the requirement of rationality).

8. When forming the accounting policy of an organization in a specific area of ​​maintaining and organizing accounting, one method is selected from several allowed by legislation and regulations on accounting. If the regulatory documents do not establish accounting methods for a specific issue, then when forming an accounting policy, the organization develops an appropriate method based on this and other accounting provisions.

9. The accounting policy adopted by the organization is subject to registration with the relevant organizational and administrative documentation (orders, instructions, etc.) of the organization.

10. Accounting methods chosen by the organization when developing accounting policies are applied from the first January of the year following the year of approval of the relevant organizational and administrative document. Moreover, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.

The newly created organization draws up its chosen accounting policy in accordance with this paragraph before the first publication of its financial statements, but no later than 90 days from the date of acquisition of the rights of a legal entity (state registration). The accounting policy adopted by the newly created organization is considered to be applied from the date of acquisition of the rights of a legal entity (state registration).

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On approval of the form of strict reporting form *O)

In accordance with paragraph 3 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation of March 31, 2005 N 171 (Collected Legislation of the Russian Federation, 2005, N 14, Art. 1251),

I order:

1. Approve the attached form of the strict reporting form “Tourist voucher”.

2. To recognize as invalid the letter of the Ministry of Finance of the Russian Federation dated April 10, 1996 N 16-00-30-19 “On approval of forms of documents of strict reporting” (registered with the Ministry of Justice of the Russian Federation on January 30, 1997, registration N 1239; Bulletin of normative acts federal executive authorities, 1997 N 6).

Minister
A.L.Kudrin

Registered
at the Ministry of Justice
Russian Federation
July 17, 2007,
registration N 9857

Application. Strict reporting form "Tourist package"

Application

APPROVED
by order
Ministry of Finance
Russian Federation
dated July 9, 2007 N 60n

Tourist voucher N 000000 Series______

Electronic document text
prepared by Kodeks JSC and verified against.