of September 10, 2013 No. 02-03-10/37209, No. 42-7.4-05/5.2-554
About legitimacy of money transfer, issued on receipt, on bank accounts of staff of the organizations for the purpose of implementation by them with use of bank payment cards of the expenses connected with organization activity, and also compensations to employees of documentary confirmed expenses
The Ministry of Finance of the Russian Federation and the Federal Treasury in connection with the arriving appeals of the organizations, personal accounts for which are opened in territorial authorities of the Federal Treasury or financial bodies of subjects of the Russian Federation (municipalities) (further - the organizations) about legitimacy of money transfer issued on receipt on bank accounts of staff of the organizations for the purpose of implementation by them with use of bank payment cards of the expenses connected with organization activity, and also compensations to employees of documentary confirmed expenses, report.
The regulations on issue of bank cards and on the transactions made with use of payment cards approved by the Bank of Russia of 24.12.2004 No. 266-P (further - the Provision No. 266-P), establish the list of transactions which can be made according to the bank accounts of legal entities and physical persons opened based on the bank account agreements providing making of transactions with use of bank cards.
According to the Provision No. 266-P the legal entity through the physical persons authorized by it can perform according to the business bank account with use of bank cards of transaction, connected with activities of the legal entity, including payment of expenses on delivery of goods, performance of works, rendering services, payment of traveling expenses, and also compensation to employees of documentary confirmed expenses.
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