Incoming order

Any business transactions conductedspecific enterprise or organization, require the processing of primary documents. The Federal Law "On Accounting" tells us about this (article 9). Its provisions provide for such a document - this is a receipt order. All receipts of materials must be made with this particular paper.

However, there is a simplified versionposting, when a receipt is not required. Rather, it is simply replaced by stamping the organization. It is placed on an invoice, bill or other paper presented by the supplier company. Of course, the print must contain the same requisites as the document in question. Thus, the responsible employee of the receiving enterprise is required to fill in all the necessary details of the stamp. It should be noted that these documents have the same force as the entry order.

If a legal entity, other than trading operations,is engaged in some other activity, then the receipt, as well as the receipt of goods, are subject to a similar design (as in the case of materials). Such persons can be, for example, industrial enterprises, in the structure of which there is own trade department. If this is so, then the receipt order in the case of goods receipt is made in any case. Alternatively, the supplier's documents are stamped and everything follows the scheme described above. Of course, such a procedure is completely unacceptable for purely trading organizations.

In the case where the entry order should be, but aboutIn his time, they did not take care, this is considered a gross violation. First, an organization may be fined. If it turns out that the tax base was deliberately underestimated, the amount of sanctions applied will amount to 10% of the tax that has not been paid. In addition, it is very likely that the lack of necessary documentation (primary) will lead to a refusal to deduct input VAT on goods or materials.

There is also such a thing as customsreceipt order. Its application in the RF provides for the payment of citizens a number of similar payments. In particular, they include: fees for the issuance of qualification certificates and licenses (or the restoration of their effect), fees for the formulation, storage and maintenance of any goods, the provision of information and advice, participation in auctions. And if there is a cargo declaration (customs), then the document is not used. Each such TPO is made from special paper of a self-copying type. Of course, it refers to forms of strict accountability, which "unexpectedly lose" is strongly discouraged. Despite the fact that the document is represented by three sheets (stitched), there may not be enough space for filling. In this case, you need to fill in additional sheets. By the way, the TVET can be filled only by an official who necessarily supplies each copy of the document with not only a signature, but also a seal.