Accounting Responsibility
Answer:
In accordance with article 7, paragraph 1, of the Federal Act of 6 December 2011, N 402-FZ " Accounting " (entered into force on 1 January 2013), the accounting and retention of accounting records shall be organized by the head of the economic entity. According to paragraph 6, Accounting and Accounting Regulations in the Russian Federation The head of the organization is responsible for the organization ' s accounting, compliance with the law in business transactions♪
However, legislation allows for the conclusion of an accounting service contract with a specialized legal entity or an accountant (so-called " )Accounting Outsourcing“). Such a treaty is a reimbursable service contract and is constituted in accordance with article 779, paragraph 2, of the Civil Code of the Russian Federation.
However, according to the Criminal Code of the Russian Federation (hereinafter referred to as NCF), it is the taxpayer, an organization that trusted the outsourcing account, that would have to pay fines and foams in the event of a violation, as the subject of the offence is a specific legal person paying the tax payer, where the accounting records were found to be a mistake (CFC, art.106).
Therefore, it is only possible to hold an outsourcing organization or person liable to a contract that all the penalties and fines accrued by the tax inspection for the late filing of tax returns, the misappropriation of taxes, and so on, are compensated by the outsourcing authority. In this case, the amount of fines and penis will be imposed by the employer from the outsourcing organization as damage to improper performance of contractual obligations in civil proceedings.