These duties should be imposed on persons who draw up and sign these documents. Lack of primary documents – is also flagrant violation of the Law 129-FZ. For that the penalty, similar to that which occurs in ignorance of accounting. Moreover, if the original documents do not, then the organization can not confirm their expenses for the purposes of taxation. This will lead to additional taxation on profits and the denial of deductions for vat. That is, ultimately, the firm will have to pay more in taxes than the normal organization of the accounting system. Who should conduct accounting? Law 129-FZ of the head gives the right to personally accounting; establish an accounting office, headed by accountant, put in the position of staff accountant to transfer management accounting by specialized organizations. Of course, this was dependent on company size and workload.
But in each case there are some nuances. For example, if the director decided to keep accounting person, this should be reflected in accounting policy. You also need to issue an order to assign the duties of a chief accountant. Moreover, under this option in staffing positions accountant should not be. These explanations gave Rostrud in a letter dated 28.12.2006 2263-6-1. If the staffing is Chief Accountant, then be responsible for accounting to be recruited chief accountant. In addition, all financial and accounting documents, as well as financial and credit obligations organization will be invalid without the signature and should not be taken for execution (Section 3, Article.