Features of checking the acquisition of vehicles. Audit: Guidelines for the implementation of practical exercises

2. Verification of transactions for the acquisition and movement of fixed assets and the correctness of documentary reflection of these transactions.

3. Checking the correctness of the assessment and revaluation of fixed assets, depreciation, write-off of costs for the repair of fixed assets.

4. Verification of operations for the acquisition and movement of intangible assets.

5. Checking the correctness of the determination of the term beneficial use intangible assets, depreciation.

6. Checking taxation in transactions with fixed assets

And intangible assets, tax registers.

7. Conclusions and suggestions based on the results of the audit. Common Mistakes and violations in the accounting of fixed assets and intangible assets.

After studying this topic, the student must:

normative acts on the accounting of fixed assets and intangible assets;

the procedure for recording transactions for the acquisition and movement of fixed assets and intangible assets;

documentation of accounting transactions;

taxation in transactions with fixed assets and intangible assets;

check operations with fixed assets;

check operations with intangible assets;

draw conclusions and suggestions based on the results of the audit;

master the skills:

filling out the primary accounting documentation and financial statements, which reflects operations related to fixed assets and intangible assets;

reflecting transactions with fixed assets and intangible assets on accounts accounting;

calculation of depreciation deductions from the cost of fixed assets;

compiling auditor's report.

When mastering the topic, you must:

study topic 3 of the training manual;

explore normative documentation related to the accounting of operations with fixed assets and intangible assets;

study the rules for calculating depreciation;

complete a test on topic 3 from the discipline workshop;

answer control questions.

3.1. Accounting audit cash transactions

The purpose of the audit of cash transactions is to establish the compliance of the methodology used in the organization for accounting and taxation of cash flow transactions with the regulatory documents in force in the Russian Federation in the audited period, in order to form an opinion on the reliability of financial statements in all material aspects.

The sources of information for verification are: the cash book (form No. KO-4), the book of accounting for funds received and issued by the cashier (form No. KO-5), the journal for registering incoming and outgoing cash orders (form No. KO-3), register of depositors, cashier's reports with attached primary documents (incoming cash orders (form No. KO-1), outgoing cash orders (form No. KO-2), settlement and pay statements (form No. 49), check money books, acts of inventory of cash (f. No. INV-15), accounting registers(journals-orders, statements, machinograms) for accounts 50, 51, 52, 55, 57, etc., General ledger, enterprise balance sheet (form 1), income statement (form No. 2), movement report cash (f. No. 4), etc.

The auditor checks whether unified forms of primary accounting documentation and do they have all filled required details provided for federal law dated November 21, 1996 No. 129-FZ “On Accounting”. The auditor should pay attention to the clear execution of documents. The presence and authenticity of cash orders and other monetary documents signatures of officials and recipients of money, the legality of cash payments made from the cash desk. The facts of signing expenditure cash documents by only one manager or chief accountant, as well as cases of signing blank checks by them and issuing them to the cashier for self-filling when receiving money from the bank, are revealed.

The results of the inventory are drawn up in an act signed by the cashier and Chief Accountant organizations. The act is a written audit evidence, and its data are necessary for further verification.

Simultaneously with the inventory, an inspection of the conditions for storing funds is carried out, during which the auditor finds out whether the safety of money is ensured upon delivery from the bank and during the issuance wages; there is a safe or a fireproof cabinet for storing money and other valuables at the cash desk; whether the cash desk of the organization is insured; whether the rules for storing keys to the safe are observed; whether the established storage limit is observed cash on separate dates.

Exceeding the established limits at the cash desk is allowed only within 3 working days during the period of payment of wages, bonuses, temporary disability benefits to employees of the organization.

If there is no bank certificate on setting the cash balance limit or cases of exceeding the cash balance limit are identified, the auditor warns the client about possible penalties established by the Decree of the President of the Russian Federation “On the implementation of comprehensive measures for the timely and full payment of taxes and other obligatory payments to the budget”, namely :

- for non-compliance current order storage of free cash, as well as for the accumulation of cash at the cash desks in excess of the established limits - a fine of 3 times the amount of revealed over-limit cash cash;

- administrative fines are imposed on the heads of organizations that have committed these violations. 50 times the amount of the minimum monthly wage established by the legislation of the Russian Federation.

The auditor checks the completeness and timeliness of the posting of money received for each check from the bank by reconciling the amounts recorded in the stubs of the checks and bank statements (according to the code corresponding to the receipt of cash).

The auditor carefully checks the completeness of posting the proceeds from the sale of products of the main production, Catering, services of auxiliary and service industries, housing and communal services, if these facilities take place at the enterprise under study. At the same time, he checks the entries in the cash book, incoming cash orders with reports, invoices and invoices (invoices) for the sale of products (works, services).

During the audit, the auditor should identify cases of excess cash settlement between organizations and promptly inform the head of possible sanctions.

The auditor checks the expenditure of cash from the cash register. (Salary, temporary disability benefits, bonuses are issued from the cash desk not according to cash orders, and according to payroll and payroll statements, which are signed by the head of the organization

And Chief Accountant). (When checking the spending of funds by accountable persons, it is necessary to be guided by the procedure for conducting cash transactions, according to which persons who have received a cash account must, no later than 3 working days after the expiration of the period or from the day they return from a business trip, submit a report on the amounts spent to the accounting department of the organization and make a final calculation for them).

The auditor finds out whether the organization closes the accountable amounts in a timely manner. If this requirement is not met, the auditor needs to obtain a written explanation from the relevant officials.

The auditor checks compliance with the application of control cash registers.

The auditor establishes the completeness of posting revenue through the cash register by checking for the identity of the amount according to the control tape, the book of the cashier-operator, cash book. At the same time, it is necessary to check whether entries have been made to receive the amount in the sales accounting accounts.

Typical mistakes:

- lack of primary cash documents;

- registration of cash documents in violation of established requirements;

- non-compliance with the limit of cash settlements between legal entities;

- incorrect reflection of cash transactions in accounting registers;

- arithmetic errors in the calculation of revolutions and balances;

- incorrect correspondence of accounts;

- theft of funds from the cash register;

- non-receipt and appropriation of funds received from the bank from various legal entities by proxy, from various individuals and legal entities by credit orders;

- excessive write-off of funds at the cash desk when reusing the same documents or as a result of incorrect calculation of totals in cash documents and reports, or as a result of write-offs of amounts without reason or on false documents;

- appropriation of amounts legally accrued to various persons and organizations

- settlements with the population in cash for finished products, goods, work performed and the provision of services without the use of

cash registers or without registering cash registers with tax authorities;

Violations in spending funds from the cash register, etc.

3.2. Checking settlement, currency and other accounts in banks during the audit

The purpose of the audit of operations on accounts in banks is to verify the correctness of the organization of accounting for operations on settlement, currency and other accounts in banks and to form an opinion on the reliability of financial statements.

To achieve this goal, auditors should solve the following tasks:

- establish the number of open settlement and currency accounts in banks;

- check the legality of transactions on each account;

- determine the validity of operations for the receipt and write-off of funds from the bank accounts of the enterprise;

- check the correctness of the reflection in the accounting of settlement transactions;

- assess the state payment discipline.

The sources of verification are: accounting policy enterprises, bank account agreements, bank statements on currency, current and special accounts with attached primary documents (payment orders, payment requests - orders, etc.), check books, registers of checks, letters of credit, loan agreements, a journal of registration of payment orders, accounting registers for accounts 51, 52, 55, tax reporting, General Ledger, balance sheet (form No. 1), cash flow statement (form No. 4).

According to the order on accounting policies, the auditor should familiarize himself with:

- with a working chart of accounts used to reflect transactions on bank accounts;

- the applicable form of accounting and the list of registers for accounting for funds in bank accounts;

- document flow of primary documents related to the accounting of funds;

- a list of persons who have been granted the right to sign monetary and settlement documents for operations on bank accounts.

When checking transactions on settlement accounts, special attention should be paid to compliance with current legislation.

The auditor must check the correctness of the execution of documents, conducts an arithmetic check of documents and checks for the legality of transactions made on bank accounts. business transactions.

The deviations revealed in the course of check are fixed in working documents and their quantitative impact on indicators of the reporting is defined.

In accordance with the current legislation, resident legal entities may have the following currency accounts:

- transit currency account - for crediting the full amount of export currency earnings;

- a special transit currency account - for accounting for purchase transactions foreign exchange for rubles for foreign exchange market RF and its resale;

- current currency account - to account for funds remaining at the disposal of a legal entity after mandatory sale export earnings and making other transactions on the account in accordance with the currency legislation;

- currency account abroad - open with special permission Central Bank Russian organizations with representative offices abroad.

When conducting an audit of operations on foreign currency accounts, the number of foreign currency accounts is specified, the balances of accounts indicated in bank statements and accounting registers, as well as turnovers and balances on accounts in accounting registers and in the General Ledger are verified. If there are discrepancies, their reasons are clarified.

When checking money and banking operations the auditor also checks the reality and legitimacy of transactions on account 57 "Transfers in transit".

Typical errors when checking transactions on bank accounts include:

- lack of attachments to payment documents;

- erasures and corrections in bank statements;

- the absence of a bank stamp on the documents on the acceptance of documents for processing;

- incorrect conversion of the exchange rate;

- incorrect correspondence of accounts reflecting the movement of funds;

- violation of the procedure for the letter of credit form of payment.

3.3. Checking financial investments during the audit

The main purpose of the audit of financial investments is to form a reasonable opinion on the reliability and completeness of information about them in the financial (accounting) statements of the audited economic entity. During the audit, the auditor should determine how complete and in a timely manner all Required documents on the transfer of rights to securities and whether the requirements tax legislation. There are four main areas of review:

- audit of investments in securities;

- audit of investments in the authorized capital of other organizations;

- audit of investments in joint activities;

- audit of accounting for investments in loans.

Sources of information: Regulation on the accounting policy of the organization; copies of constituent documents; documents of acceptance - transfer of contributions to the authorized capital of other organizations; extracts from the register of shareholders; share certificates; bonds; bills and other securities; payment orders and bank statements; incoming and outgoing cash

owl orders; Securities Ledger, General Ledger; forms of accounting documentation for inventory; reporting.

At the beginning of the audit, the auditor must analyze the data of primary documents and accounting registers and find out the composition of the financial investments of the enterprise. Familiarize yourself with the organization of accounting and storage of securities.

At the next stage, the auditor considers business transactions, as a result of which there was a change in the size and composition of financial investments in the enterprise.

Particular attention should be paid to the verification of the provision of loans by the enterprise to other legal entities.

Errors and violations found during the check are recorded in working documentation the auditor and their quantitative impact on reporting indicators is determined.

The most typical errors that are detected during the verification of operations with financial investments, are the following:

- lack of documents confirming the actual financial investments;

- execution of documents in violation of established requirements;

- fictitious documents and transactions;

- correction of entries in documents without the necessary grounds;

- incorrect calculation of income tax;

- failure to comply with the requirements of legislative and regulatory documents;

- discrepancy between synthetic and analytical accounting data.

Control questions to the topic "Audit check of operations

from fixed assets and intangible assets"

1. What regulatory documents are guided by when checking the accounting of fixed assets?

2. List the main source documents accounting for fixed assets.

3. Name the accounts that are used to keep records of the main

4. List the provisions of the general plan for the audit of accounting for fixed assets. What should the auditor draw up in order to become more familiar with the control

And taking into account the fixed assets of the enterprise?

5. How to check the correctness of the valuation of fixed assets?

6. What should I pay attention to when auditing operations on the movement of fixed assets?

7. Give the audit procedures used to verify the existence and safety of fixed assets.

8. What are the features of acquisition verification? Vehicle.

9. How is the correctness of accounting for the disposal (liquidation) of fixed assets checked?

10. How is the correctness of the depreciation of fixed assets checked?

11. How are fixed asset lease transactions verified?

12. What audit procedures does the auditor use when checking the depreciation of fixed assets?

13. What needs to be established during the audit of the correctness of depreciation of fixed assets?

14. Name the actions of the auditor in case of detection of errors in the accounting of fixed assets.

15. Specify the typical errors that may occur when checking the accounting of fixed assets

TOPIC 4 AUDIT AND VERIFICATION OF PRODUCTION AND SALES OF FINISHED PRODUCTS

Purpose: to know the basics and sequence of auditing operations with production stocks in accordance with applicable law.

Study questions:

1. Purposes of verification and sources of information.

2. Checking operations for the acquisition and movement of inventories.

3. Verification of the correctness of the valuation and documentary reflection of these operations.

4. Checking taxation in operations with inventories, tax registers. Conclusions and suggestions based on the results of the audit. Typical errors and violations in accounting for operations with inventories.

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

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FEATURES OF VERIFICATION OF MOTOR TRANSPORT ORGANIZATIONS

Recently, in the Republic of Belarus, much attention has been paid to the organization and conduct of inspections by control (supervisory) bodies, including in motor transport organizations. In this regard, a significant number of documents were adopted and a number of previously existing ones were canceled. Among those adopted, the most important is the Decree of the President of the Republic of Belarus dated October 16, 2009 No. 510 "On the improvement of control (supervisory) activities in the Republic of Belarus" (hereinafter - Decree No. 510).

General issues

Unscheduled thematic operational inspections of motor transport organizations are carried out within the competence of the following bodies (clause 10 of Decree No. 510):

· State Control Committee of the Republic of Belarus;

· the State Inspectorate for the Protection of Fauna and Flora under the President of the Republic of Belarus;

· Ministry of Taxes and Dues of the Republic of Belarus;

· Ministry natural resources and environmental protection of the Republic of Belarus;

· the State Committee for Standardization of the Republic of Belarus and their territorial bodies;

· the National Bank of the Republic of Belarus and its main departments by regions;

· subdivisions of the State Automobile Inspectorate (GAI);

· Transport Inspectorate of the Ministry of Transport and Communications of the Republic of Belarus and its branches.

During an unscheduled thematic operational inspection, the issues of compliance by the inspected subjects of legislation in the field of transport activities with safety requirements and environmental requirements during the operation of transport are monitored (including the presence of accompanying documents, technical condition of vehicles) (clause 84 of the Regulation on the procedure for organizing and conducting inspections, approved by Decree No. 510).

According to the criteria for classifying an inspected subject as a risk group for the appointment of scheduled inspections, approved by Decree No. 510, activities in the field of industrial safety, traffic safety, transport operation and transportation of dangerous goods fall, among other things:

in the high risk group:

operation of potentially hazardous facilities;

carrying out activities related to potentially hazardous facilities (excluding their operation);

transportation of dangerous goods of 1-7 hazard classes;

occurrence of accidents, incidents and accidents in a calendar year;

in the middle risk group:

· implementation of special training and retraining of persons involved in the transport of dangerous goods;

· production, repair, diagnostics of vehicles, equipment, containers and packages for the transport of dangerous goods;

· transportation of dangerous goods of the 8th and 9th hazard classes.

According to Art. 1 of the Law of the Republic of Belarus dated 05.05.1998 No. 140-Z "On the basics of transport activities" (hereinafter referred to as the Law on transport activities) transport activities - a set of organizational and technological operations for the movement of goods, passengers and baggage by road, air, rail, sea, inland waterway, urban electric transport, metro and other transport, as well as forwarding activities (FEA), other transportation work and services related to transportation, performed (rendered) on a contractual basis or other legal grounds. Consequently, motor transport organizations are classified as high and medium risk for the appointment of scheduled inspections.

Article 1 of the Law of the Republic of Belarus dated August 14, 2007 No. 278-З "On Road Transport and Road Transportation" classifies road transportation of passengers and luggage (hereinafter referred to as road transportation of passengers) and cargo.

In addition, trucking is divided into domestic and international.

Intra-republican include:

· urban - road transportation performed within the city ( locality) and beyond it to the points established by the decision of local executive and administrative bodies;

· suburban - road transportation that cannot be classified as urban and is carried out within the administrative boundaries of the district or beyond it with a route length of not more than 50 km, measured from the borders of the city (settlement) that is the starting point of the route;

· intercity intra-regional - trucking that cannot be classified as urban or suburban and is carried out within the administrative boundaries of the regions of the Republic of Belarus;

· intercity interregional - road transportation that cannot be classified as urban or suburban and is carried out across the territories of two or more regions of the Republic of Belarus.

Automobile transportation of passengers can be carried out in regular or irregular traffic.

Road transportation of passengers in regular traffic includes systematic road transportation of passengers, performed according to schedules or intervals of movement of vehicles with established start and end of work on certain routes with pick-up and drop-off points for passengers, equipped in accordance with the requirements of technical regulatory legal acts. They are divided into transportation by public transport and other road transportation of passengers in regular traffic.

If transportation cannot be classified as road transportation of passengers in regular traffic, then they are called road transportation in non-scheduled traffic.

Along with road transport, motor transport organizations carry out TED. According to Art. 8 of the Law of the Republic of Belarus dated 13.06.2006 No. 124-Z "On forwarding activities" forwarding services include:

· services related to the preparation of cargo for transportation: determination of the mass of cargo, packaging, packing, marking, packaging, sorting of cargo;

· services related to the loading (unloading) of cargo: ensuring the performance of loading and unloading operations, including transshipment of cargo in multimodal transportation, securing, sheltering, linking cargo, as well as providing the necessary devices for these purposes;

· organization of the process of cargo transportation by any mode of transport;

· registration of transportation, shipping and other documents necessary for the carriage of goods;

· cargo escort during transportation and other services to ensure its safety;

· coordination of the scheme (route, sequence) of cargo transportation by several modes of transport in multimodal transportation;

· consolidation and deconsolidation of cargo shipments;

· presentation of cargo and accompanying documents to the customs authorities;

· checking the number of seats, weight and condition of the cargo;

· cargo storage;

· acceptance of cargo at the destination;

· payment of duties, fees and other payments related to the provision of forwarding services;

· making settlements with TED participants;

· advising on the organization of cargo transportation;

· provision of information services related to the transportation of goods;

· other services related to the transportation of goods.

Licensing

State regulation transport activities are carried out by the President of the Republic of Belarus, the Council of Ministers of the Republic of Belarus, the Ministry of Transport and Communications of the Republic of Belarus, other republican bodies government controlled and other state organizations subordinate to the Government of the Republic of Belarus, within their competence. State regulation of transport activities includes (Article 10 of the Law on Transport Activities):

· implementation of a unified state policy in the field of transport activities;

· formation of a legal framework regulating transport activities;

· formation of an information support system in the field of transport activities;

· development and implementation of directions and programs for the development of transport activities, as well as its state support;

· providing conditions for the development of the market for transport works and services, a competitive environment in the field of transport activities through confirmation of the compliance of objects of transport activities, transport works and services with the requirements of technical regulatory legal acts in the field of technical regulation and standardization, licensing, privatization;

· development of requirements for ensuring the safety of transport activities, as well as environmental protection standards;

· organization of international cooperation in the field of transport activities;

· other state regulation in accordance with the legislative acts of the Republic of Belarus.

When starting to check, you first need to establish which types of TED:

· carried out by the audited organization;

· provided by the founding documents;

· are licensed.

Licensing certain types economic activity is one of the means of state regulation of the activities of business entities. Licensing in the field of transport activities is carried out in accordance with the legislation of the Republic of Belarus on licensing (Article 15 of the Law on transport activities).

According to clause 2 of the Regulation on Licensing Certain Types of Activities, approved by Decree of the President of the Republic of Belarus dated 01.09.2010 No. 450 (hereinafter referred to as the Regulation on Licensing), licensing is a set of measures implemented by the state related to the issuance of licenses, their duplicates, amendments to licenses and (or) additions, suspension, renewal, extension of the validity of licenses, termination of their validity, cancellation of licenses, control over compliance by licensees in the exercise of licensed activities with the relevant license requirements and conditions.

In accordance with clause 4 of the List of types of activities for which special permits (licenses) are required and the state bodies and state organizations authorized to issue them, given in the appendix to the Licensing Regulations, licensing is subject to activities in the field of road transport, including:

passenger transportation:

· urban and suburban;

· intercity;

· international;

· taxi cars;

· international transportation of goods.

The Ministry of Transport and Communications of the Republic of Belarus is authorized to issue licenses for all these types of activities for a period of 10 years.

When checking issues related to licensed activities, special attention is paid to compliance by the audited organization with licensing requirements and conditions for the implementation of licensed activities.

According to the first part of Art. 12.7 of the Code of Administrative Violations of the Republic of Belarus (hereinafter referred to as the Code of Administrative Offenses), entrepreneurial activity carried out without a special permit (license), when such special permission(license) is mandatory, or in violation of the rules and conditions for the implementation of types of activities provided for in special permits (licenses), if these acts do not constitute a crime, entails a fine in the amount of 10 to 50 basic units, for an individual entrepreneur - from 20 to 200 base units with or without confiscation of income derived from such activities, or deprivation of the right to engage in certain activities, and on entity- up to 500 basic units with or without confiscation of income received as a result of such activities, or deprivation of the right to engage in certain activities.

Entrepreneurial activity carried out without state registration or without state registration and a special permit (license), when such a special permit (license) is mandatory, if there is no corpus delicti in this act, entails a fine of up to 100 basic units with confiscation of items administrative offense, instruments and means of committing an administrative offense, regardless of who owns them, as well as income received as a result of such activities, or without confiscation (part 1 note of article 12.7 of the Code of Administrative Offenses).

Along with administrative, criminal liability is provided for violation of legislation in the field of licensing in accordance with the Criminal Code of the Republic of Belarus (hereinafter referred to as the Criminal Code).

Entrepreneurial activity carried out without state registration or without a special permit (license), when such a special permit (license) is mandatory (illegal entrepreneurial activity), associated with the receipt of income in large size, is punishable by a fine, or deprivation of the right to hold certain positions or engage in certain activities, or arrest for up to six months, or restraint of liberty for a term up to two years, or imprisonment for a term up to three years (Part 1, Article 233 of the Criminal Code).

The actions provided for by the first part of Art. 233 of the Criminal Code, committed by a person previously convicted of a crime under this article, as well as illegal entrepreneurial activity involving the receipt of income on an especially large scale, shall be punishable by restraint of liberty for a term of up to five years or imprisonment for a term of two to five years with deprivation of liberty. the right to occupy certain positions or engage in certain activities or without deprivation (part 2 of article 233 of the Criminal Code).

Actions provided for in the first or second part of Art. 233 of the Criminal Code, committed by an organized group, are punishable by imprisonment for a term of two to seven years with confiscation of property or without confiscation and with deprivation of the right to hold certain positions or engage in certain activities or without deprivation (part 3 of article 233 of the Criminal Code).

In the context of Art. 233 of the Criminal Code:

· under the proceeds of illegal entrepreneurial activity should be understood as the total amount of revenue in cash or natural form without taking into account the cost of obtaining it. Income received in kind is to be determined in terms of money;

· income from illegal entrepreneurial activity is recognized as received on a large scale if it exceeds the amount of the base amount established on the day of the crime by 1,000 times or more, and on an especially large scale - 2,500 times or more exceeds the amount of such a base amount.

In accordance with paragraph 3.2 of the Regulations on the liquidation (termination of activities) of business entities, approved by Decree of the President of the Republic of Belarus dated 16.01.2009 No. 1, a legal entity may be liquidated by decision of the economic court in case of carrying out activities without an appropriate special permit (license), or prohibited legislative acts, or with other repeated or gross violations of legislative acts, recognition by the court of the state registration of a legal entity as invalid, cancellation of the state registration of an individual entrepreneur.

Part of the second art. 57 of the Civil Code of the Republic of Belarus establishes that a legal entity can be liquidated by a court decision in cases of carrying out activities without a special permit (license), or activities prohibited by law, or with other repeated or gross violations of the law, or in the systematic implementation of activities that are contrary to the charter purposes of a legal entity, or recognition by a court of invalid registration of a legal entity in connection with violations of the law committed during its creation, as well as in other cases provided for by legislative acts.

Acquisition of vehicles, its registration and deregistration in the traffic police

The implementation of transport activities involves the use of vehicles. In this regard, the timeliness of registration with the traffic police and registration of vehicles is checked based on the requirements of the Regulations on the procedure for state registration and state accounting vehicles, deregistration and amendments to documents related to the registration of vehicles, approved by the Decree of the Council of Ministers of the Republic of Belarus dated December 31, 2002 No. 1849 (hereinafter referred to as the State Registration Rules).

According to paragraph 3 of the Rules of State Registration, registration of vehicles is carried out by registration, registration and examination units of the traffic police of the main department of internal affairs (ATC) of the Minsk City Executive Committee, the ATC of regional executive committees, departments and the ATC of city, district executive committees (local administrations).

The owners of vehicles submit vehicles to the registration subdivisions for registration within 10 days from the date of:

· their acquisition, if in respect of these vehicles, in accordance with the legislation, it is not required to perform customs operations related to their release;

· their release by the customs authorities, the results of which allow their operation on the territory of the Republic of Belarus in accordance with the legislation, if these vehicles require customs operations related to their release;

· entry into force of the decision of the competent authority on the recognition of ownership of the vehicle.

Registration actions on behalf of the owner can be performed by his representative on the basis of a document confirming his authority (clause 6 of the Rules of State Registration).

When registering, vehicles are classified as fixed assets. In accordance with clause 2 of the Instruction on Accounting of Fixed Assets, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated December 12, 2001 No. 118, assets that have a material form are accepted by the organization for accounting as fixed assets, provided that the following conditions are met simultaneously:

assets are intended for:

· use in the production of products, in the performance of work or the provision of services;

· use in auxiliary, service industries and farms;

· management needs of the organization;

· provision by the organization for a fee for temporary possession and use or for temporary use;

· the assets are intended to be used for a period of more than 12 months;

· assets are able to bring organizations economic benefits(income) in the future;

· assets are not expected at the time of acquisition for subsequent resale.

At the same time, the input of the fixed asset into operation - in this case, the vehicle - is carried out at the time of its receipt by the organization, and not at the time of registration with the traffic police.

Maintaining vehicles in good condition

To maintain vehicles in working order and extend their service life, it is necessary to periodically carry out technical inspection and repair. This contributes to the rhythmic work of the enterprise, more complete use of equipment and reduced downtime.

According to paragraph 32 of the Instruction on the reflection in accounting of business transactions with fixed assets, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated December 20, 2001 No. 127 (hereinafter referred to as Instruction No. 127), the actual costs associated with modernization, reconstruction, additional equipment, completion, technical diagnosing and appropriate examination of fixed assets are reflected in accounting records in the debit account. 08 "Investing in fixed assets" and credit account 60 "Settlements with suppliers and contractors" - when performing work in a contractual way and on debit account 08 "Investments in non-current assets" and credit account 02 "Depreciation of fixed assets", 10 "Materials", 69 "Calculations on social insurance and security", 70 "Settlements with personnel for wages" and other accounts - when performing work in an economic way.

Thus, the cost of products (works, services) includes the costs of maintaining fixed assets used in business activities in working condition (expenses for technical inspection and maintenance, for current, medium and major repairs). Expenses for the modernization of equipment, as well as the reconstruction of fixed assets, are not included in the cost of products (works, services).

Therefore, first, compliance with the above conditions is checked, and then - the procedure for reflecting the costs incurred in connection with the work performed in the accounting accounts. In the process of using fixed assets, costs arise that are aimed at:

1) to improve the condition of the object to extend the service life, resource and (or) increase its productivity. The costs of modernization, reconstruction, partial liquidation, additional equipment, completion, technical diagnostics and appropriate certification, other capital works are not included in the cost price, but are charged to the increase in the initial (replacement) cost of fixed assets after the completion of work. This means that the expenses incurred are accumulated on the account. 08 "Capital investments", and then written off on credit of this account in correspondence with account. 01 "Fixed assets".

When modernizing vehicles, the requirements of the Rules of State Registration should be taken into account in terms of the coordination of changes that have led to a change in the characteristics of the vehicle.

Amendments to registration documents are made when re-equipping vehicles, replacing license plates, registration plates, changing colors, as well as information about the owner (owner) of the vehicle (clause 30 of the State Registration Rules). In order to make appropriate changes to the registration documents, the owner of the vehicle is obliged to apply to the registration department within 10 days from the date of the occurrence of the grounds for making such changes.

When replacing the body (cabin, frame), changes to the registration documents are made with the permission of the head of the registration department only after inspecting the vehicle on which the replacement is supposed. If there is no information about the previous registration in the registration departments of the installed body (cab, frame), then it is necessary to submit documents issued by the customs authorities of the Member States customs union confirming that the body (cabin, frame) has the status of a commodity of the customs union.

It is prohibited to make changes to the registration documents when replacing the body (cabin, frame) of a vehicle of one model with a body (cabin, frame) of another model, except for cases of replacing bodies of different types within the same model and bodies (cabins, frames) unified in terms of dimensions and appearance(clause 31 of the Rules for State Registration).

Making changes to the registration documents when installing engines on vehicles of other models is allowed if the manufacturer produces (produced) vehicles in this configuration of the vehicle (clause 32 of the State Registration Rules);

2) to maintain fixed assets in working order. Such costs include the costs of technical inspection and maintenance, current, medium and overhaul, which are included in the cost of goods, products, works, services. The above expenses are reflected taking into account the method fixed in the accounting policy:

2.1. the accounting of expenses for the repair of fixed assets provides for the recognition of these expenses in accounting in the period of their actual implementation. This order based on general principles recognition of expenses formulated in paragraph 17 of the Accounting Instruction "Expenses of the organization", approved by the Decree of the Ministry of Finance of the Republic of Belarus dated December 26, 2003 No. 182;

2.2. accounting for fixed asset repair costs is based on the provisions of clause 36 of Instruction No. 127, according to which an organization can create a reserve for fixed asset repair costs (including leased ones) in order to evenly include future fixed asset repair costs in production costs or appeals of the reporting period;

2.3. accounting for the repair of fixed assets is based on the provisions of the clarifications to the account. 97 "Deferred Expenses" of the Instructions for the Application of the Standard Chart of Accounts, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated May 30, 2003 No. 89, according to which the expenses for the repair of fixed assets unevenly carried out during the year are accounted for as deferred expenses. When choosing this option, the organization should take into account that its application requires the approval of the timing of the write-off of deferred expenses.

Vehicle owners are obliged not only to comply with the rules for the operation of vehicles, but also to timely diagnose the serviceability and performance constituent parts vehicle, the technical condition of which directly affects traffic safety, fuel efficiency and the state of the environment. Vehicles are equipped with instruments, assemblies and assemblies, the procedure for operation and accounting of which is regulated by separate regulations:

· Instructions on the procedure for using tachographs on vehicles, approved by the Decree of the Ministry of Transport and Communications of the Republic of Belarus dated February 21, 2008 No. 8;

· Rules for the operation of starter batteries, approved by the Decree of the Ministry of Transport and Communications of the Republic of Belarus dated 04.06.2002 No. 16;

· Rules for the operation of car tires, approved by the Decree of the Ministry of Transport and Communications of the Republic of Belarus dated December 21, 2000 No. 52, etc.

In addition, during the course of business operations for operation and maintenance vehicles various measuring instruments are used, which must be verified. These include tachometers, mechanical and electronic taximeters, speedometers, tachographs, meters electrical energy and others. The list of such devices, the frequency of verification, the organization and procedure for its implementation are given in STB 8003-93 "The system for ensuring the uniformity of measurements of the Republic of Belarus. Verification of measuring instruments. Organization and procedure for carrying out".

In accordance with Art. 1 of the Law of the Republic of Belarus dated 05.09.1995 No. 3848-XII "On Ensuring the Uniformity of Measurements" a measuring instrument is a technical instrument intended for measurements, reproducing and (or) storing a unit of measurement, as well as multiples or fractional values of a unit of measurement, having metrological characteristics, whose values are assumed to be unchanged for a certain time.

When conducting an inspection and revealing violations, administrative measures of responsibility provided for by the legislation of the Republic of Belarus may be applied.

Release into operation by a person responsible for the technical condition or operation of vehicles, a vehicle that has malfunctions, in the presence of which its operation is prohibited, or re-equipped without an appropriate permit, or not registered in the prescribed manner, or has not passed the state technical inspection, entails the imposition of a fine in the amount of 4 to 6 basic units (Article 18.24 of the Code of Administrative Offenses).

The release into operation by the head and (or) other official of a state or other organization that has a share of state ownership, or a collective farm, equipment with faulty speedometers entails a fine in the amount of 5 to 10 basic units (part 2 of article 18.12 of the Code of Administrative Offenses).

Untimely registration or re-registration of a vehicle, or failure to present it without a valid reason within the prescribed period for a state technical inspection, or driving a vehicle that has not been duly registered or has not passed a state technical inspection, entails a warning or a fine of up to 2 basic units ( part 5 article 18.12 of the Code of Administrative Offenses).

Medical examinations of drivers of motor vehicles

According to paragraph 327 of the Rules for the road transport of goods, approved by the Decree of the Council of Ministers of the Republic of Belarus dated June 30, 2008 No. 970, in order to ensure the safety of road transport of goods, the road carrier must:

· organize pre-trip and other medical examinations of vehicle drivers in the manner determined by the Ministry of Health of the Republic of Belarus in agreement with the Ministry of Transport and Communications and the Ministry of Internal Affairs of the Republic of Belarus. A driver operating as an individual entrepreneur is required to undergo a pre-trip medical examination in organizations that have a special permit (license) for this type of activity;

· ensure the recording and analysis of data from medical examinations of drivers who are prone to the use of alcoholic beverages, drugs or suffering from chronic diseases;

· to control the timing of the mandatory periodic medical examination by drivers in the manner prescribed by the legislation of the Republic of Belarus;

· carry out other actions in accordance with the legislation of the Republic of Belarus.

According to Art. 23 of the Law of the Republic of Belarus dated January 25, 2008 No. 313-Z "On Road Traffic", a mandatory medical re-examination is carried out within the following terms:

Drivers of motor vehicles carrying out the transportation of passengers, dangerous goods - every three years, and those who have reached the age of 50 - annually;

Drivers of mechanical vehicles and self-propelled vehicles who have reached the age of 60, and disabled drivers - every two years;

Other drivers of mechanical vehicles, self-propelled vehicles - every five years.

According to clause 2 of the Instruction on the procedure for conducting pre-trip and other medical examinations of drivers of motor vehicles (with the exception of wheeled tractors), approved by the Decree of the Ministry of Health of the Republic of Belarus dated 03.12.2002 No. 84 (hereinafter - Instruction No. 84), pre-trip examination means an assessment of the condition the health of the driver of a power-driven vehicle, carried out before leaving for the trip or during it, which includes without fail determination of the presence or absence of clinical signs of a state of alcoholic intoxication or a state caused by the consumption of narcotic drugs, psychotropic, toxic or other intoxicating substances (hereinafter referred to as the state of intoxication), the presence or absence of alcohol vapor in the exhaled air, narcotic drugs, psychotropic, toxic or other intoxicating substances (hereinafter - narcotic drugs or other substances) in biological samples (urine or saliva) and the issue of the possibility of allowing the driver to work (the need to be suspended from work).

Pre-trip and other medical examinations of drivers of motor vehicles (with the exception of wheeled tractors) are carried out (clause 3 of Instruction No. 84):

· legal entities and individual entrepreneurs carrying out activities in the field of road transport, the implementation of which requires a special permit (license);

· legal entities engaged in training, retraining and advanced training of drivers of motor vehicles, self-propelled vehicles and persons teaching how to drive them.

The pre-trip survey includes (clause 53 of Instruction No. 84):

· questioning the driver about the state of health;

· measurement of pulse and blood pressure;

· measurement in the presence of medical indications of body temperature;

· use of a device designed to determine the concentration of alcohol vapor in exhaled air that meets the requirements of technical regulatory legal acts;

· the use of rapid tests designed to determine the presence of drugs or other substances in biological samples;

· determination of the presence of clinical signs of intoxication.

If the medical worker makes a decision on admission to work (the possibility of continuing it) of the driver, an appropriate mark and signature is put on the waybill medical worker who conducted the pre-trip survey (clause 8 of Instruction No. 84).

The head of the organization makes a decision regarding the driver who is not allowed to drive the vehicle.

Officials and other persons of transport and other organizations responsible for the technical condition and operation of vehicles are prohibited from allowing drivers to drive vehicles and participate in road traffic in violation of the requirements established by the Rules of the Road, approved by Decree of the President of the Republic of Belarus dated November 28, 2005 No. 551

"On measures to improve road safety".

It should also take into account the requirements of the Instruction on the procedure for monitoring the condition of drivers of motor vehicles for being intoxicated or in a state caused by the use of narcotic drugs, psychotropic, toxic or other intoxicating substances, approved by the Decree of the Ministry of Transport and Communications of the Republic of Belarus dated October 29, 2008 No. 110.

Along with this Regulation on the procedure for conducting an examination of individuals in order to identify a state of alcoholic intoxication and (or) a state caused by the consumption of narcotic drugs, psychotropic, toxic or other intoxicating substances, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated 14.04.2011 No. 497, the procedure is determined conducting an examination of an individual in respect of whom an administrative process is being conducted, to identify a state of intoxication.

Inspections are carried out to the extent necessary to determine the fact that the driver is in a state of intoxication, using devices that meet the requirements of technical regulatory legal acts.

If, as a result of instrumental control, the state of intoxication is revealed by the employee who carried out the control:

Prepared a report for the authorized official non-licensee;

The results of instrumental control of intoxication are recorded in the register of drivers suspended from work.

If the driver disagrees with the results of the instrumental control of intoxication, a pre-trip and other medical examination of the driver is carried out in accordance with the procedure established by law on the written direction of an authorized official of the non-licensee or at the request of the driver.

The refusal of the driver to pass the instrumental control of intoxication is the basis for removing him from work.

In accordance with Art. 18.25 of the Code of Administrative Offenses, admission to driving a vehicle by a person responsible for the technical condition or operation of vehicles, a driver who is intoxicated or in a state caused by the consumption of narcotic drugs, psychotropic, toxic or other intoxicating substances, or a person who does not have the right to drive a vehicle means, or a person who has not passed the examination in cases where it is mandatory - entails the imposition of a fine in the amount of 2 to 8 basic units.

list of used literature

control supervisory licensing transport accounting

1. Abramchik L.Ya. Financial right: Educational - Toolkit. - Grodno: GrGU, 2002. - 129 p.

2. Topical issues of rule-making in the Republic of Belarus. - Minsk: Amalfeya, 1996. - 176 p.

3. Banking Code of the Republic of Belarus dated 25.10.2000 No. 441-Z // National Register of Legal Acts of the Republic of Belarus. - 2000 - No. 106. - Art. 2/219.

4. Issues of the Ministry of Finance of the Republic of Belarus and committees under this Ministry: Decree of the Council of Ministers of the Republic of Belarus dated 11.04.1997 No. 334 // Collection of decrees, decrees of the President and resolutions of the Government of the Republic of Belarus. - 1997 - No. 12. - Article 421.

5. Civil Code of the Republic of Belarus dated 07.12.1998 No. 218-3 // Gazette of the National Assembly of the Republic of Belarus. -1999. -No. 7-9. -Art.101.

6. Hare N. E, Fisenko M. K. Theory of finance - Mn.: Vysh. school, 1997.-368s.

7. The Constitution of the Republic of Belarus of 15.03.1994 No. 2875 // Newspaper "Zvyazda". -1996. -#276. -C.1.

8. Tax Code of the Republic of Belarus dated 19.12.2002 No. 166-Z // National Register of Legal Acts of the Republic of Belarus. - 2003. - No. 4. - Art. 2/920.

9. On accounting and reporting: Law of the Republic of Belarus of 18.10.1994. No. 3321-XII (as amended by the Law of the Republic of Belarus dated 06/25/2001) // National Register of Legal Acts of the Republic of Belarus. - 2001. - No. 63. - Art. 2/785.

10. On the Council of Ministers of the Republic of Belarus and state bodies subordinate to it: Law of the Republic of Belarus of 07.07.1998. No. 178-Z (as amended on 06/16/2000) // National Register of Legal Acts of the Republic of Belarus. - March 20, 2001 - No. 2/709.

11. On Insurance: Law of the Republic of Belarus dated June 3, 1993, No. 2343-XII (as amended by the Law of the Republic of Belarus dated January 31, 2000 No. 368-Z) // Computer legal base "Consultant - Plus".

12. On securities and stock exchanges: Law of the Republic of Belarus dated 03.12.1992 No. 1512-XII (as amended by the Laws of the Republic of Belarus dated 06.28.1996 No. 487-XIII, dated 11.11.2002 No. 148-З) / / National register of legal acts of the Republic of Belarus. - March 15, 2001 - No. 2/326.

13. About audit activity: Law of the Republic of Belarus // Vedamastsi Vyarhounaga Saveta. - 1994. - No. 35. - S.22-30.

14. On approval of the rules of audit activity: Decree of the Ministry of Finance of the Republic of Belarus dated 31.10.2001. No. 106 // National Register of Legal Acts of the Republic of Belarus. - 2001. - No. 109. - 8/7457.

15. Financial Law: Textbook. Rep. ed. N.I. Khimicheva. -M.: BEK Publishing House, 1996. -525s.

16. Economic Procedural Code of the Republic of Belarus dated 15.12.1998. No. 219-Z (Bulletin of the National Assembly of the Republic of Belarus. -1999. - No. 13-14. - Art. 195).

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Everything you need to know about buying a car from a legal entity to an individual

I am glad to welcome all the readers of my blog again!

Today I will tell you how an individual buys a car from a legal entity.

Such a sale and purchase in some cases can be very beneficial for the buyer, but it is also one of the most legally dangerous of all types of transactions for the purchase of used vehicles.

It seems that the concept of a legal entity by itself should imply a certain reliability, in comparison with individuals. But in fact, everything is just the opposite: it is the legal entities (LE) that pose the greatest threat in the event of various complications and problems after the transaction.

Because you will most likely sue with any organization, and maybe several at once, which greatly increases the risk of losing the money spent and the car. Therefore, read this instruction carefully in order to have an idea how to proceed here and how to secure the transaction from subsequent judicial cancellation.

To avoid confusion, I will immediately clarify that the topic of the article does not affect the sale of vehicles (TC) by commercial establishments specializing in this (for example, car dealerships).

Here it is best not to take risks and not to get involved with problematic legal entities at all, so that later you do not go to courts as if you were going to work. To do this, before concluding a contract of sale (DKP), it is imperative to break through the legal purity of both the transport itself and the company that owns it.

Analysis of an extract from the Unified State Register of Legal Entities

What do you need to look at in the extract of the Unified State Register of Legal Entities? You can, just in case, get acquainted with all the information, but here is what you need to pay priority attention to:

Information about the main activity - it must match the declared one;
Date of registration of the enterprise - all young companies and firms are under conditional suspicion of a fake;
Information about CEO– he has the right to authorized sign your PrEP as an official trustee of the company;
Data on existing co-founders - if the company is small and the car being sold is expensive, then an agreed written approval of the transaction from these persons (minutes of the constituent assembly) may be required if the sale amount is 25% or more of the value of all fixed assets of the legal entity.

Additional verification of legal entities on public Internet servers

After receiving and analyzing an extract from the Unified State Register of Legal Entities, you can proceed to check on a number of other online services that can provide some information about the problems and the current state of the legal entity.

Checking on the website of the Federal Tax Service

Search for "one-day companies"

This service has been discontinued.

This is a check for suspicions that the desired legal entity is a “one-day company”.

On the information page of the lack of address communication with registered legal entities, using the information from the Statement, enter the PSRN and TIN codes, as well as the full name of the legal entity, in the appropriate fields.

If everything is in order, then an entry will appear below: "Information satisfying the search details was not found."

Checking for tax debt

This check is necessary to remove suspicions about the legal capacity of the legal entity. The database contains information about bad debtors for taxes and for the provision of tax reporting (debt for more than a year).

Additional Documentation

A transaction with a legal entity requires a number of additional documents. Which ones? Here they are:

The decision of the general management on the sale of vehicles;
Expert opinion on market value auto.

Management decision to sell vehicles

First of all, this is a decision to sell vehicles. In a similar capacity, the legal entity may be the relevant order of the general management, or the protocol of the decision of the board of directors.

Such a document, certified with seals and signatures, must contain information about the vehicle, its buyer and the terms of the transaction. One copy of this decision goes to you, in case of interference in the case by fiscal authorities that can check the legal entity for compliance with paragraphs of the 40th article. NKRF.

This article is intended to control tax transactions purchase and sale with persons who fall under the category of interdependent.

What are related parties? And these are cases of acquiring vehicles from legal entities by their own employees, which is quite widely practiced and on which many managers are accustomed to warm their hands, underestimating the cost of purchased official vehicles. So they are controlled, which is quite fair.

Expert opinion

But it happens that corrupt officials, in order to buy a company car cheaper and not pay tax, use workarounds, involving dummy buyers participating in shares.

Therefore, one more document is needed - the conclusion of an independent expert on the real market value of the car. It can only be determined by a third-party expert (according to Article 211 of the NKRF), but not by the seller's specialists, even if there are any at the enterprise.

The main thing is that this certificate at least approximately reflects the market price of the vehicle. Otherwise, the transaction may be protested by the tax authorities and other regulatory authorities as corrupt, and you will become an accomplice in a financial crime, with all the consequences.

List of required documentation

So, here are the documents that should appear in a transaction for the sale of a car from a legal entity to an individual:

Documentation package for the car;
Contract of sale;
Transfer-acceptance certificate;
Order of a legal entity on the sale of a vehicle;
Conclusion on the market value of the vehicle;
Power of attorney for an authorized person.

Consider all kinds of simplifications offered to you with caution, and in no case agree to underestimate the cost of the transaction, because then this can lead to.

Features of the payment for the car

Money is best deposited at the cash desk of a legal entity, which is equipped with a cash register. In the process of transferring funds, the buyer must receive from the cashier a cash receipt certified by the seal of the legal entity.

After the payment procedure, an act of acceptance and transfer of the vehicle is signed and the buyer is given a package of automotive documentation and a set of keys.

If the legal entity does not have a cash register, then payment takes place in the accounting department of the enterprise in cash or non-cash form. If selected non-cash form calculation, then payment is made by a bank transaction on a receipt of form PD-4, which indicates the number of the DCT, as well as the data of the buyer and seller.

During the transaction, do not forget to check the civil passport of the trustee of the company.
If there is a need (for example, for a court), then on the website of the Federal Tax Service you can take an extract from the Unified State Register of Legal Entities with the so-called. enhanced qualified electronic signature.
Keep in mind that only open information about legal entities is in the public domain. If you need more detailed information, then you need to make a written request.
You should know that in order to determine the adequacy of the vehicle valuation, it is the market price certified by an expert that is important, and not the book value of the car. And if you are offered, instead of an independent expert's opinion, a balance sheet from the accounting department, then this may indicate an attempt to cheat.
This information can be used not only by Russian motorists, but also by citizens of the Republic of Belarus and other CIS countries, since the legislative principles are in many cases similar.

Conclusion

So, now you have an idea about the sale and purchase of cars associated with legal entities. As you have undoubtedly noticed, this acquisition option is much more complicated than the usual one and requires care and consistency from the motorist. But, if the deal seems worthwhile to you, and the enterprise inspires confidence, then for this you can go to unnecessary trouble and take on increased risk.

Maybe you had personal experience buying a used car from a legal entity? Then tell us about it in the comments! It is especially interesting to know what difficulties you met and how you overcame them.

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This article has come to an end, I say goodbye to you until the next publications, and you press the social buttons under the articles you like and subscribe to blog updates so as not to miss all the fun.

Comments to the article: 116

Sergei

20.02.2017 | 03:04

Thanks!

Galina

22.02.2017 | 23:25

What will be the fate of the car, if it is issued for legal. person and is on lease. Leasing is paid by third parties for the lessee, because legal. the person - the owner of the car has already been liquidated?

Ilya
28.03.2017 | 23:53

Hello Galina.
It all depends on the form and content of the contract.
The leasing agreement may have special conditions that provide for the situation you describe - there, in particular, the termination of the agreement may be prescribed. Then the lessee will be obliged to return the car, in accordance with paragraph 4 of Art. 17, paragraph 2 of Art. 13, and paragraph 3 of Art. 11 (law on leasing), as well as Art. 622 of the Civil Code of the Russian Federation in the state determined by the clauses of the contract.
Upon liquidation of the lessee, as a legal entity, Art. 419 of the Civil Code of the Russian Federation, which indicates that the obligations of the parties are terminated in relation to the debtor or creditor, except for circumstances requiring payments for the liquidated person to be compensated to third parties as required by law.
Upon termination of obligations, the object of leasing (car) must be returned to its owner - the lessor. But only if the lessor agrees to the migration of debt or rental payments to third parties (he has no such obligation).
Also, the lessee may conclude a subleasing agreement - then a third party (sublessee) receives the right to conclude a leasing agreement upon liquidation of the lessee and use the leased property, in accordance with paragraph 1 of Art. 8 of the Federal Law "On financial lease" and Art. 618 of the Civil Code of the Russian Federation.
All the best to you, Galina.

George

28.02.2017 | 11:29

Thanks to. Very detailed and important information!

Maksim

31.03.2017 | 11:39

good afternoon

If the organization is engaged in "Wholesale trade cars and light

vehicles” is a general power of attorney required for an authorized person selling a vehicle from an organization? And if possible, tell me the list of documents that he should have.

Oleg

24.04.2017 | 13:48

Thank you for the article!!! The information helped not to become a sucker.

Anton

10.05.2017 | 11:33

Good afternoon, Ilya. I am a physical a person want to buy a car from a legal entity. faces. LLC was registered on 09.2016. A car was REGISTERED on it on 10.2016 (before that, the car was registered for 2.5 years on an individual - the director's wife). And in 12.2016 the car was put up for sale. The price is average for the market. The car has not been sold yet. I have a question for you - why did you need to re-register the car and immediately put it up for sale?

Kirill

22.08.2017 | 09:40

Good day) please tell me if it is possible to buy a Car on transit numbers (Car deregistered) from a bankrupt legal entity by an individual? What can be advice?

Victor

03.09.2017 | 22:03

Hello! I buy about jur. person leasing car. They say they lost their TCP. I do not sign the DCT, because suspiciously lost TCP. There is a sales contract with the specified sales amount. The money has already been paid. How to be?

Maybe someone had something similar. ? What will be the advice?

Artem

10.10.2017 | 14:34

Hello, I am considering buying a car from a legal entity. The car was bought on lease through a leasing company in 2014, in 16 it was transferred to the Lessee. At the moment, the lessee is ready to sell this car to an individual at the average market price.

Please tell me what risks there may be and how you can protect yourself in the event of such a transaction?

Dmitry

03.11.2017 | 15:25

Got into an accident guilty party Jur. The person (owner of the car) is not insured in OSAGO, we are going to sue, can they sell the car during this time? And in this regard, I will not get anything in the end.

Alexey

30.01.2018 | 00:25

Hello! A legal person wants to sell a car for 1/5 part of the market value, receiving the rest in cash, the seller's motive is clear to me, how risky it is for me! Other than that, no questions

Arthur

06.02.2018 | 21:16

Good afternoon. The legal entity asks to indicate in the contract of sale an underestimated value in the amount of 100,000 rubles. The price of a car is 1,100,000 rubles. How can a deal be cancelled?

Larisa

05.04.2018 | 21:43

Hello, I want to buy a car from a legal entity ... but there are a lot of questions that are incomprehensible to me ... The car was registered in the TCP for a leasing company in 2013, then there is a record of the purchase under the PrEP by another legal company in 2017, but registered not delivered ... in the title there are seals of the previous company and a new one, and then the car is transferred to a car dealership under a purchase agreement. sales ... there are seals of both companies ... there are contracts in the car dealership. from the first company and from the second company ... According to the car dealership, the second company acquired a car on lease, then after paying everything, it took the car and put it up for sale ... the question is whether two companies are legally registered in the TCP, and not registered car delivered? how to check the purity of the transaction? the car dealership claims that everything is responsible for the entire transaction ... what documents will I need if I buy a car? to protect myself ... or you shouldn’t buy a car at all ... by the way, a car at an average market price ...

Vladimir

06.05.2018 | 22:56

Good afternoon. How can I replace the "Certificate of the market value of the vehicle." The vehicle is bought on an ad with Avito. It will be enough to attach a photocopy of this announcement to the documents. The price is comparable to other ads of a similar vehicle. Thanks.

Ludmila

28.05.2018 | 00:08

Hello. We want to buy a car from a legal entity. They offer to transfer the car to an individual and we make a deal with individual. Is it possible? And it does not entail negative consequences?

Ruslan

26.07.2018 | 20:32

Hello.

The legal entity sells the fleet of leased cars.

The agreement on the purchase of a car at a residual value was shown, the documents for the car were in their hands. Selling at a price below the market average.

In the DCT, it is proposed to indicate the amount three times less than the calculation amount. For the remaining amount, the director can write a receipt.

What are the risks? Does it make sense to make a deal?

Michael

12.08.2018 | 12:03

Thanks! Your article helped me figure it out and not lose my money, now I understand everything exactly what confused me!

Sergei

02.09.2018 | 22:22

Hello. I have a question. I want to buy a car from a legal entity. I am confused by the fact that after transferring funds to their account, you have to wait a few days, after which they will issue a car. Is it supposed to be like that? and can I pick up the car on the same day immediately after payment. Thank you in advance

Vladimir

27.09.2018 | 08:34

Good afternoon.

When buying / re-registering a car from a legal entity, can the numbers on the car be left to the new owner?

Gulnaz

12.10.2018 | 09:20

Good afternoon. Is it possible to sell a car owned by a company (from a legal entity to an individual), if the legal entity has persons arrested bank accounts. Is it possible to register with the traffic police, re-register from a lessor to a lessee with arrested accounts. Thanks.

Natalia

23.10.2018 | 14:20

Good afternoon! Please tell me how you can re-register a car from a legal entity to an individual, if legal. the face was eliminated and at the same time the TCP was also lost. Thank you in advance.

Alexey

27.11.2018 | 16:14

Good afternoon! Please tell me,

The car is leased, the Lessor is the balance holder of the car, the Lessee is an LLC and uses the subject of leasing, according to the Lessor's rules, it is possible to make the last lease payment from the LLC and pay the redemption payment to the physical. by a person in the amount of 1000 rubles, in order to register a car for an individual. How dangerous is this option for a legal or natural person? How do tax authorities look at such transactions? After all, the lease agreement is completed.

Yuri

30.11.2018 | 08:10

Andrey

10.12.2018 | 15:53

I want to buy a car from Yul, but it has been banned from registration actions bailiffs. The director says that the salary arrears and if I deposit money through the bank into their account, in the amount of the cost of the car, they will issue a document of sale for me and in a week I can re-register the car for myself. What are the pitfalls here?

Vladimir

14.12.2018 | 07:58

Good afternoon. I heard that in case of bankruptcy, jur. Persons to cancel all property transactions for the last 3 years. Is this statement true? And what happens if you buy a car from a legal entity. face and happen, such a situation?

Igor

09.01.2019 | 16:21

Good afternoon! I'm going to buy a car after an accident. It was registered in the legal person then an accident, then sale through an insurance auction, deregistered by the traffic police. Sale deals with buying at auction, too, jur. the face of an LLC that sells emergency vehicles... According to the documents provided, everything is clean with the car. What to look for when buying?

Vladimir

16.01.2019 | 10:00

Hello. If the Machine was purchased on lease, but the TCP has a note that it is registered to an LLC, is it necessary to ask for any documents confirming that the lease has been repaid?

Yaroslav

15.02.2019 | 23:30

Good afternoon! Tell me such a thing, there is a car that I am interested in buying, it was bought by a YUR person " The Russian Federation alpine skiing "but it is not the YUR person who sells it, but the reseller, that is, the reseller bought the car from the YUR person and now sells it himself. According to your recommendation, I checked everything, everything seems to be clean with the legal entity. What documents do I need? And if I tell the repurchase that he would first register the car for himself, and then I will issue a DCT with him and buy from him, will I relieve myself of the risks? Thanks!

Andrey

16.02.2019 | 08:16

Good time of the day!

Tell me, I want to buy a car in a legal entity, according to your recommendations, I checked the legal entity and the car, everything is clean.

When buying a car, we conclude a contract for 2 million rubles, earlier we asked for 2.7 million rubles for Avito, we bargained for 2 million rubles, since the car has some visible damage to the paint coating and the condition of the interior is satisfactory, mileage 167,000 km car 2015 G

The contract, the act of acceptance of the transfer is signed by the Head of the company and stamped, they give a cash receipt order with a seal for 2 million rubles + transfer to auto pts, sts, OSAGO, 2 keys and all documents on the car

I will not appear to their employees, Do I have risks after the conclusion of the contract, and what are the risks?

They did not do an independent examination of the cost estimate

Representative

19.03.2019 | 09:12

Good afternoon, Igor!

A legal entity sold a used car to a physicist. The DCT and the act are not drawn up very competently and in such a way that the existing shortcomings and defects of the car are not listed. However, the contract contains a phrase that "the car is transferred to the property with all the shortcomings (damages)". A few days later, the buyer discovered defects that he did not see and about which he was not informed. Do you think the buyer has a chance to challenge the deal in any way?

Alexander

25.04.2019 | 12:47

I want to buy a car from a bankruptcy law firm, according to the documents the car is clean, it doesn’t show up anywhere how to protect myself so that there are no problems in the future, suddenly creditors appear or something like that

Ivan

01.06.2019 | 21:09

good afternoon, please tell me how long after buying a car by an individual, a legal entity may have problems with a physical one, well, if the company goes bankrupt, for example? They just sell a car and there the first owner is a legal entity, the second owner is an individual (director of the company), the 3rd owner is an individual (employee of the company), the contract between the director and the employee is the real price. The director owned the car for 1.5 years, and the employee for a year, that is, 2.5 years have passed since the legal entity

Igor Pischy
01.06.2019 | 21:42

The DCT, regardless of which person it is drawn up with (with a legal entity or an individual), does not have a statute of limitations - the contract comes into effect after it is signed, and the transaction itself is considered completed after the actual transfer of the vehicle to the buyer. Subsequently, the DCT can be terminated due to good reasons (problems with registration, technical problems of a capital nature) or canceled due to revealed circumstances (fraud, black schemes, crime). If none of the above threatens the transaction, then the DCT remains in force until the next transfer of the vehicle into the ownership of another person. In your case, the history of the car is quite ordinary: the vehicle was on the balance sheet of the enterprise, then it was bought out (apparently at a favorable residual value) by its head (this frequent practice), and then sold at the market price to an employee of the enterprise. At the same time, the last DCT was concluded purely between individuals and the company is no longer related to it - it can successfully go bankrupt and this will in no way affect either the seller’s previous DCT or the planned DCT with you. However, before buying, do a legal check. Pay special attention to the coincidence of the markings (VIN code of the body and unit number) of the actual and indicated in the TCP. Check the technical condition at the service station with the issuance of a conclusion. His data can be used in the act of acceptance and transfer (drawn up in addition to the DCT, if the buyer is afraid of something). In the event of any serious force majeure, the DCT can be terminated. The last owner has owned the car for less than 3 years, and if he sells you a car for an amount that significantly exceeds the amount he bought the vehicle, then he may ask you to indicate an underestimated value in the DCT - you do not need to agree to this.
Regarding the company, it is worth checking whether the car was sold legally to its director - if illegally, then in the future it may threaten to cancel the PrEP at the request of, for example, the prosecutor's office investigating official abuse of leaders. But usually in such cases everything goes well, and a lot of time has passed since then.
1. Ivan
  01.06.2019 | 21:53
  
  and how to check right now whether the transaction between the company and the director was legally executed? in this case, the director of the company is the owner of the company, one and the same person
  1. Ivan
    01.06.2019 | 21:57
    
    And another question on bankruptcy: if all the same, the company goes bankrupt, for example, in a year, then the cancellation of the transaction cannot already threaten, since more than 3 years have passed, right?
    
    Igor Pischy
    01.06.2019 | 22:06
    
    If this is the owner of the company, then there is no need to check, because it was a long time ago. You need to check either state-owned companies or firms that are in the process of bankruptcy. Bankruptcy checks are carried out by TIN on the Unified State Register Portal (bankrot.fedresurs.ru), and pre-bankruptcy conditions and other financial troubles that happened to a legal entity can be checked on the portal Arbitration Court(kad.arbitr.ru). In terms of official abuse, it is more difficult - according to the press and online reviews, if suspicions were made public.

Ivan

01.06.2019 | 22:49

I will put the question differently: during what period can a transaction between a legal entity and an individual be canceled if the legal entity is declared bankrupt

Ivan

01.06.2019 | 22:57

thank you very much for your advice

Alexey

04.06.2019 | 18:59

Hello, please tell me, I want to buy a car from a legal entity, the car is registered with a company, the company is not bankrupt, but a ban on registration actions has been imposed, the legal entity is aware of this but promised to solve the problem and then conclude a DCT, what else do I need to no trouble with the law. Thanks

Andrey

09.06.2019 | 22:36

Good afternoon. Please tell me. I'm going to buy a car from a legal entity to a legal entity. The first owner is a leasing company, the second legal entity after the payment of the lease. They have owned it since 2016. How can you secure and check the car as much as possible before buying? Thanks

Alexander

11.06.2019 | 19:30

Hello. Question. A legal entity through a leasing company intends to purchase a used premium class car from an individual (the required parameters and cheaper). Because a leasing company can buy a car only from a legal entity, what are the legal ways to re-register from a physicist to a legal entity? Thanks.

Arina

12.07.2019 | 14:45

Good afternoon ... please advise ... We want to buy a car from a legal entity ... But for now it is on lease ... We entered into an agreement with a legal entity ... we paid 10% of the cost of the car ... Now we are waiting for the documents to be sent we were told by the manager from the leasing company that the legal entity paid the entire amount and the car does not belong to the leasing company, but to this legal entity ... after these documents, we pay the rest of the amount and pick up the Car according to the act of acceptance of the transfer ... Is there a risk in this deal???

Arina

16.07.2019 | 13:01

Good afternoon ... Thank you for your answer ... Yes, everything is correct, the DCT is concluded ... We pay 10% for it by bank account through the bank ... And the waiting period is also prescribed 15 days

Victor

When a citizen wants to make a purchase of an already used vehicle, he faces many different questions that are reflected in the level of risks. As such, you can indicate that the vehicle may be listed as stolen, property may be arrested or pledged.

It cannot be implemented by law, but there are often cases when the owner tries to bypass the laws and then the buyer may find himself in a trap that he has chosen for himself.

The main advantages of purchasing a used vehicle is that its cost is much lower than the market value, but the desire to save money is so great that the buyer does not have time to react correctly and inspect the vehicle in order to reduce the risks and justify the benefits.

There are several categories of vehicles that can be checked before purchase by the buyer himself. For this, certain algorithms and instructions are provided. The instructions for checking cars and other vehicles are slightly different.

In order not to fall for scammers, before making a purchase of a car, you can independently contact the traffic police or its official website and check the history of the car. To do this, you will need to specify some vehicle data, namely VIN.

The database contains all the information about the car and other information will be “pulled up” according to the entered data, which will eliminate the error of car identification by the following parameters:

automobile model;
brand;
chassis number;
license plates of the car;
engine data.

What data will be displayed in the certificate? You will be able to find out who owns the car at the moment, how many there were before, whether any restrictions were imposed on the sale and operation of the car, when the inspection was carried out, information on the configuration of the car when the service was performed.

This service is paid and if we talk about state databases, the cost will range from 100 to 1000 rubles.

It varies depending on whether the user is registered on public services. There are many other different sites that offer their services to check vehicles for restrictions on the sale.

The price of such services can vary in a fairly wide range, since it is set by the site owners themselves and is not limited by any limits. You have the right to independently choose a site for conducting a vehicle check.

Such checks can be carried out in the bases of the state level or international.

Motorcycle

If you are seriously thinking about buying a used motorcycle, then, first of all, you need to pay attention to the behavior of the seller himself. If the transport is stolen, then he will be noticeably nervous or try to sell it to you as quickly as possible, even significantly reducing the price. You don’t need to immediately make such purchases on emotions, ask for time to think. What should I do to check my motorcycle?

Ask the owner for the VIN of the motorcycle. If he refuses you this, then this can only mean one thing - his history is not as flawless and transparent as he is trying to prove it to you. So, you should not deal with him, because you will find yourself with a broken trough.
If you know the VIN, then there are two main options for checking the history of a motorcycle. The first is to contact the traffic police, there is all the latest information about the vehicle. This is the fastest and surest way. The second option is to get help through some sites. To do this, you can use state databases or international level.
If you have chosen a site for verification, then you will need to pay the cost of the verification, how to do this will be indicated on the website.
Next, you need to enter the following data: VIN, motorcycle license plate and frame number, motorcycle color and click on the "check by any parameter" button.
As a result, you will see the entire history of this vehicle. The criminal cases in which the motorcycle passed, the restrictions that are currently in effect, the place of registration of the vehicle and the data of the real owner will be indicated.
If the received data does not scare you, then you can safely proceed with the purchase.

A well-known truth lies in the fact that a person who is warned of the possible consequences is armed. You should not neglect such simple tips if you do not want to create problems for yourself when they can be eliminated before they occur. By checking the motorcycle before buying, you gain confidence in the correctness of the action.

snowmobile

Have you looked after a used snowmobile and now doubt whether it is safe to buy a vehicle from your hands? Protect yourself. You can do this yourself by simply checking the snowmobile at the bases for theft or other imposed restrictions.

To date, theft of such vehicles is not a novelty, such cases have become much more frequent. For information about the history of snowmobiles and ATVs, there is a special database where you can find out everything you need.

Consider an approximate algorithm for checking a snowmobile for implementation restrictions. The verification system consists in the fact that when a vehicle is stolen, the owner submits an application on the website indicating the main parameters of the vehicle. Subsequently, when checking, a potential buyer will identify information about the theft.

You can view the database of stolen snowmobiles here https://ugon.atvclub.ru. This club cooperates with the traffic police and Rostekhnadzor, where you can also verify reliable information on this type of vehicle. The traffic police database is here https://www.gibdd.ru/check/auto/.

To get help on the history of a snowmobile, you need to know:

snowmobile VIN;
engine number;
vehicle model;
external characteristics;
other data.

How does a history search site work?

Visit the site.
Enter data for verification.
Choose the parameter by which the system will search for similarity.
If they are found, then you will receive contact information the real owner of the equipment.
Report what you know about the whereabouts of the stolen vehicle. If there are no matches, then you can proceed to checkout.

The information on the site is constantly updated, it is profitable to buy a used vehicle only if there is no negative information about it.

Scooter

If you want to buy a used scooter, it is advisable to check the vehicle for theft, arrest, bail and other restrictions to eliminate the possibility of fraudulent actions from outside. Fraudsters often influence the buyer with an attractive cost method. This often works, but if you do not want to be affected by them, secure your purchase.

There are two ways to check the scooter for theft: the first is to contact the traffic police, the second is to use online service. You can do it like this:

Go to the official website of the State Traffic Inspectorate.
Enter the information requested by the system.
Get the test result.
Then proceed according to circumstances.

There are sites that provide verification for a fee or for free. Paid way gives great guarantees of the reliability of information, all the most up-to-date information is contained on government websites. When paying, instructions will be indicated on the site, there will also be the amount to be paid.

What parameters can be checked?

To obtain a vehicle history certificate, you will need the following information:

VIN is a unique number that can definitely help identify the scooter;
number indicated on the engine;
scooter passport number;
Title is a number that is issued at the time of purchase of a vehicle to register it.

If we talk about checking in the traffic police, then for this you need to have documents on the ownership of this vehicle.

Tractor

If you want to buy a tractor, then you can first check it for restrictions on the website or by contacting Rostekhnadzor directly. If you suspect that the tractor is pledged, then you will need to contact a notary, since this information is available to notaries.

Instructions for checking the tractor for theft:

Contact the appropriate authorities or website for verification.
Specify the necessary characteristics of the vehicle, if necessary, provide documents.
Pay the fee, if necessary.
Get a tractor history certificate.

If you do not want to fall for scammers, then you can check the tractor for theft by any accessible way. If everything is in order, you can proceed to registration.

Conclusion

When buying a used vehicle, there are always additional risks for the future owner. If the seller wants to get rid of him as soon as possible and get the money, then this casts certain doubts. To prevent you from being used and becoming an accomplice in crime, we recommend checking the vehicle for basic restrictions on the sale.

Features of checking the acquisition of vehicles. Audit: Guidelines for the implementation of practical exercises

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Conclusion

Comments to the article: 116

Motorcycle

snowmobile

How does a history search site work?

Scooter

What parameters can be checked?

Tractor

Conclusion