Therefore, as primary documents, confirming cash payments, only tax bills, issued in accordance with the legislation
The rationale for such a provision derives primarily from the legal provisions which operate with the notion of primary documents, those supporting documents which are required by law for certain types of economic transactions
According to art. 3 para. (1) of the Law on Accounting, a primary document is a documentary confirmation (on paper or in electronic form) that justifies the performance of an economic operation, grants the right to perform it or certifies the occurrence of an event.
According to art. 19 para. (1), (2) and (6) of the Law on Accounting, economic facts are accounted based on primary and centralizing documents. The primary documents are drawn up during the performance of the operation, and if this is impossible - immediately after the operation is performed or after the event has occurred.
The primary documents in case of cash payments, according to the legislation, are the tax bills - expressly provided for in Government Decision no. 474 of 28.04.1998.
Therefore, as primary documents, confirming cash payments, only tax bills, issued in accordance with the legislation in force, or, where appropriate, payment orders, which also constitute the basis for accounting of economic operations of cash collection, can be recognized.