Accountability above all! Why should you document all expenses?

The financial Director, who is the controlling person of the debtor, by virtue of the presumption established by law, withdrew from the current account of the debtor funds in the total amount of 1 500 000 rubles. These funds she spent by order of the Director in the period from 14.01.2015 to 13.01.2016.

In confirmation of expenditure of money, the financial Director in case materials provided receipts about acceptance by the accountant of the enterprise to check of advance reports, believing that such receipts are the proof which will serve as the basis for refusal in the statement for collecting from it of money.

The court concluded that such receipts could not be accepted as evidence of the legality of the withdrawal of the disputed funds, as they did not contain the seal of the company and information about the expenditure of funds. Confirmation of expenditure of funds should be supported by advance reports.

Precedent: the decision of the Arbitration court of the Moscow district of 23.09.2019 in the case N a 41-67600 / 2016

If you have any doubts about reporting to the state authorities, we recommend that you immediately contact the experts. The specialists of the law firm GRATA International will be happy to provide you with all the necessary legal assistance.