Контроль и ревизия. Фактический контроль. Инвентаризация (самое важное)

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Контроль и ревизия. Фактический контроль. Инвентаризация (самое важное)

Lecture notes, cheat sheets

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42. ACTUAL CONTROL. INVENTORY

This is the most common method of actual control. With its help, not only control over the safety of the organization's property is carried out, but also the reliability of actual data on the presence of property is ensured.

An order to conduct an inventory of a taxpayer's property during an on-site tax audit, the procedure and terms for conducting it, and the composition of the inventory commission shall be taken by the head of the tax authority (his deputy) at the location of the taxpayer, as well as at the location of his real estate and vehicles. The main objectives of the inventory are to identify the actual presence of property and unrecorded objects subject to taxation; comparison of the actual availability of property with accounting data; verification of the completeness of the reflection in the accounting of liabilities.

The tax authorities have the right to engage experts, translators and other specialists to conduct an inventory of the taxpayer's property.

Before starting to check the actual availability of property, the inventory commission should receive the latest receipts and expenditure documents or reports on the movement of material assets and cash at the time of the inventory.

The chairman of the inventory commission endorses all receipts and expenditure documents attached to the registers (reports), indicating “before the inventory on “...” (date),” which should serve as the basis for determining the balance of property by the beginning of the inventory according to the accounting data.

Financially responsible persons give receipts that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department, reflected in the accounting registers or transferred to the commission, and all values \uXNUMXb\uXNUMXbthat have come under their responsibility have been credited, and those that have been retired have been written off. Similar receipts are also given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.

Information about the actual availability of property is recorded in the inventory lists or inventory acts in at least two copies.

The inventory commission ensures the completeness and accuracy of entering data on the actual balances of fixed assets, stocks, goods, cash and other property in the inventories, the correctness and timeliness of the registration of inventory materials.

The actual availability of property during the inventory is determined by mandatory calculation, weighing, measurement. The taxpayer must create conditions that ensure a complete and accurate verification of the actual availability of property within the established time limits (provide labor for weighing and moving goods, technically sound weighing equipment, measuring and control instruments, measuring containers).

For materials and goods stored in the undamaged packaging of the supplier, the quantity of these valuables can be determined on the basis of documents with mandatory verification in kind (for a sample) of a part of these valuables. Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

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