Standard Form of the Report of the Reporting Person: Assignment, Objective Analysis of Requisites

Abstract

Introduction. The individual who is employed or is the member of the governing body of the enterprise (institution) must report on the funds spent during the business trip or other official assignment. The purpose of the article is to substantiate the purpose of the report of the reporting person in accounting; to develop the proposals for improving the standard form of this document. Methods. Such methods of scientific cognition as content and retrospective analysis, historical, systemic and logical methods were used in the course of the study, also, the argumentation was applied. Results. Based on the thorough review of the transformation process of the standard form of the report of the reporting person, it was identified the periods when the additional details of this document in connection with the change of the personal income tax rate acquired the new version with delay. The report of the reporting person is characterized as internal, one-time, justifying, consolidated accounting document. The requisites of the standard form of this document were processed. The critical comments were made and the proposals regarding their content were developed. It was emphasized that, according to the current legislation, the mandatory requisites of the document must include: 1) the name of the business entity on whose behalf it was drawn up; 2) EDRPOU code / registration number of the taxpayer's account card / passport series and number (with the appropriate stamp); 3) the reporting person (surname, initials) and his/her registration number of the taxpayer's account card / passport series and number (with the appropriate mark). It was emphasized that the additional requisites of the standard form of the report should contain not only the algorithm of calculation of the amount of personal income tax, but also the military fee. Discussion. The legislatively established procedure for preparing the report on the use of funds/electronic money issued for business trips or under the report requires critical analysis. Keywords: report of the reporting person, over-spent funds, balance of the accountable amount, document requisites.