To identify the problems of insufficient reproduction or identifying factors ...
The obligation of payers to pay taxes is established by the Constitution of the Russian Federation (Art. 57 of the Constitution of the Russian Federation), as well as the Tax Code (PP. 1, 1, Art. 23 of the Tax Code of the Russian Federation). If the payer neglects this duty and does not pay taxes / fees, then arrears of taxes and fees, which tax authorities, in turn, have the right to collect (PP. 9, 1 Article 31 of the Tax Code of the Russian Federation).
Recovery of debt on taxes and fees from organizations and IP
If the payer has arrears before the budget, the tax authorities make every effort to repay it. To begin with, the requirement to pay the tax (Article 69 of the Tax Code of the Russian Federation). If the payer did not respond to the demands of the tax authorities and the deadlines did not pay off at the request, then the taxes will already be recovered in the forced indisputable manner: first at the expense of funds on the payer's accounts (Article 46 of the Russian Federation), and in case of failure In the absence of information about the payer's accounts, at the expense of the payer of other property (paragraph 7 of Art. 46, Art. 47 TA).
By the way, to ensure the fulfillment of the decision of the IFX on the recovery of debt, the tax authorities have the right to suspend operations on the accounts of the debtor's payer (paragraph 1 of Article 76 of the Tax Code of the Russian Federation).
Settlement of tax debt and saline
An usual physical (non-IP) is as well as the organization / IP in the presence of arrexication is the requirement to pay. If the physically ignored him, the tax authorities are entitled to apply to the court to recover tax debts at the expense of cash and other property of the individual (Article 48 of the Tax Code of the Russian Federation).
Tax debts and collection: accounting account
To reflect the calculation operations with tax budgets and fees, 68 "Calculations for taxes and fees" is provided (the order of the Ministry of Finance of 31.10.2000 No. 94N). Tax debts and fees are recorded on a loan of 68 accounts.
Debt on taxes and fees in balance
The obligations of the company, including budget, are reflected in the balance sheet. Tax debts and fees are shown either in section IV "Long-term liabilities" on line 1450 "Other obligations" (with long-term debt, in respect of which a payer is provided with an installment / delay, investment tax credit), or in section V "Short-term obligations" on line 1520 "Credit Debt".
Account 68 in accounting
To pay legally established taxes - the obligation of taxpayers (paragraphs. 1 of paragraph 1 of Art. 23 of the Tax Code of the Russian Federation). And how is the accrual of certain taxes to reflect in accounting? Tell about it in our consultation.
Account 68 "Calculations for taxes and fees"
Accounting accounts and instructions for its use (order of the Ministry of Finance of 31.10.2000 No. 94N) to summarize information on calculations with the tax budget and fees is provided for account 68 "Calculations for taxes and fees". According to the credit account 68, accounting records are reflected as accrued or retained amounts of taxes and fees, and the debit of the amount actually listed in the budget or otherwise reduce the debt to it.
Analytical accounting on account 68 "Calculations for taxes and fees" is carried out by taxes. This is achieved, as a rule, by opening separate subaccounts to the account 68.
We will present in the tables the most typical accounting wiring on taxes or their deduction, as well as a decrease in tax debt to the budget (except for payment). Tax payment is reflected regardless of the type of taxes:
Debit account 68 - Credit accounts 50 "Cashier", 51 "Settlement accounts"
In the case when several debit accounts are given in the table, this means that the type of accounting record depends on the specifics of specific economic operations, the specifics of the organization and the provisions of its accounting policies for accounting purposes.
Postings on taxes and fees will be submitted in the context of typical federal, regional and local taxes (Article 13-15 of the Tax Code of the Russian Federation).
Federal taxes
| Operation | Debit invoices | Credit account |
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Also to federal obligatory payments charged on the basis of the Tax Code of the Russian Federation, and 01/01/2017 insurance premiums include (Article 18.1 of the Tax Code of the Russian Federation). To account for insurance premiums, the plan of accounts provides for account 69 "Calculations for social insurance and security" (the order of the Ministry of Finance of 31.10.2000 No. 94n). Accounting wiring for salary and taxes with them can be viewed in our individual materials.
We check the supplier for tax debt: step-by-step instructions
Why do you need checking participants
The current legislation in the field of the contract system establishes that the customer is obliged to organize the control of all those participants in the state procurement, which applied. Moreover, the requirements and principles of checking are quite a lot.
It should be noted that the full list of rules is enshrined in 31 Article No. 44-FZ Law. So, paragraph 5 of Art. 31 It says that the participant cannot be listed for tax budget for the last reporting year by more than 25% of the total value of its balance sheet property.
Credit Debt - Debt to Budget
How to pay off debts on the budget? When evaluating the liquidity of any enterprise, whether rapid settlements have been made with various government agencies or not. If there are significant debts in front of the country, this may be the basis for the emergence of disagreements with counterparties, it is because of this that a company is able to bring negative profits.
Tax debts and fees
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Icon in Formulas (acronym): APIB Synonyms: Accounts Payable - Indebtedness Against The Budget Definition: An article "Debt to Budget" (line 626) reflects the debt of the Organization before the tax budget and fees. If on these taxes and fees are accrued penalties and / or fines, the amounts of penalties and fines are also included in this article. Location: "Debt to the budget (68)" (section 5 of the accounting balance, form No. 1, Row code 626). Calculation: APIB \u003d Row 626 Note. It is part of accounts payable (620).
The amount on line 626 is equal to the balance of accounts 68 and 69 (in part of the ESN, if it is taken into account on this account). This methodology for analyzing financial statements is used to calculate such indicators as: current liquidity (20 factor).
Lightweight debt before the budget
- Loan balance according to the results of the reporting period means the existence of a debt of a legal entity for taxes and fees.
- Debit - indicates budget debts before the company (company) or - overpay of tax payments.
How to pay off debt - Correspondence of accounts and wiring For more detailed accounting, this account is divided into subaccount for specific taxes. Here are the penalties and fines for their non-payment. At the same time, there is no difference in whether the organization pays taxes for itself or acts as a tax agent (for example, lists the NDFL for its employees). Any accounts payable on tax payments is reflected on this account.
Debt to the budget
The credit account corresponds to the following positions:
- 08 - Investments in non-current assets (funds);
- 10 - materials;
- 11 - animals located on fattening and growing;
- 15 - Purchase (preparation) of material values;
- 20 (23) - the main (auxiliary) production;
- 26 - expenses for general economic needs;
- 29 - servicing production;
- 41 - products;
- 44 - Sale expenses;
- 51 (52) - settlement (currency) account;
- 55 - special for a bank;
- 70 (75) - calculations with wage workers (with founders for income paid);
- 90 - sales;
- 91 - other income and expenses;
- 98 - Future income;
- 99 - Profit and losses.
Payment of taxes and fees is reflected in the actively passive account number 68.
Debt to budget account
A copy of the SZV-M to issue a dismissal employee can not according to the law on the passage of the employer when dismissing the employee is obliged to give him copies of personalized reports (in particular, the SZV-M and SZV-experience). However, these reporting forms list, i.e. Contain data on all employees. So, the transfer of copies of such a report to one employee is to disclose the personal data of other employees.
Civil procedural law
Bad duty before budget: 2500% commission and account blocking
What happened?
In the Altai Territory, the Federal Tax Service Federal District appealed to the Federal Bailiff Service with the requirement of recovery from a taxpayer-taxpayer on a foam of one penny. In order to pay off this debt, a person had to pay the bank commission of 25 rubles, since the bailiffs declined in cash to accept the debt, and the term for voluntary payment to the budget was missed.
2500% of the Commission for Debt
As reported by journalists, representatives of the tax service in the Altai Territory, a small debt to the budget, which formed from this taxpayer, is a penalty that arose due to late paying tax. At the same time, by law, the FNS inspectors must complete the debt collection procedure until January 1, 2018, regardless of the amount. Commission, by the way, was not necessary to pay until the debt was transferred to the compulsory execution. Free to pay your penny taxpayer could have a "personal account of the taxpayer" on the website of the FTS.
However, a citizen himself did not even suspect a citizen about his debt, until the decision of the bailiffs had come to the opening of enforcement proceedings. The taxpayer decided to close the debt voluntarily, in the legislation provided for by the legislation, since, in the case of forced recovery, the bailiffs would take from it an additional 1 thousand rubles of the Performing Gathering. He exchanged money, having received the smallest coins in everyday life - 50 kopecks and carried their bailiffs. But they did not accept cash, indicating that it is prohibited, and sent an unlucky debtor to the bank. There they took a commission of 25 rubles for transfer to FSSP 1 kopeck. A photograph of check the taxpayer is attached.
It is noteworthy that in the norms of Article 46 of the Tax Code of the Russian Federation, as well as in other NK articles, the minimum amount of tax debt was recorded, which serves as a reason for initiating the FNS debt collection procedures. Thus, the tax authorities can really exercise even the most insignificant amount. And this applies not only to individuals, but also organizations. With all the ensuing consequences.
The loss of 25 rubles in the form of a bank commission for the repayment of a penny penalty will seem to be trifle, if you compare it with the loss of the organization, which IFTS blocked all account operations due to a similar amount of debt. Although on the standards of Article 70 of the Tax Code of the Russian Federation, tax authorities should send a demand for transferring debt to the payer's budget within 3 months from the moment of detection of arrears, with the amount of debt less than 500 rubles they may not disturb the debtor for a whole year, and then immediately apply all possible impact measures to it. .
There are some managers who do not specifically pay taxes and fees, thinking that it is not expected to have any responsibility, and most often they are hiding from the tax instance and the court. Such behavior can lead to the elimination of the organization and pay significant fines.
When drawing up a report in accounting, debt debt to the budget is shown on the balance sheet of the balance. The amount of debt testifies to reliability, precisely because of this, the company undertakes continuously on the established schedule to produce its inventory.
What account is shown at?
Obligations on a credit book to the budget consist of payments for tax deductions and fees. At the same time, dubious duty can be carried out, and the current, the period of payment for which has not yet been designated.
Debt to the budget is reflected in the account 68. According to its loan, the cost of tax fees is shown and shown in the declaration. For example, wiring D 99 to 68 indicates that income tax is translated, and D 70 k 68 Reflects the listing of personal income NDFL. The debit of the account indicates the payment of a certain tax from the company's current account.
The balance of the loan at the end of the reporting period shows the existing debt of Yul for tax deductions and fees. The balance of the debit displays the obligation transferred to the budget, before the company or the transfer of more money on it.
In order to show the information that confirms the state of paying tax deductions and fees, apply 68 account. It reflects on the loan value of taxes that are calculated in declarations and are intended to be transferred. The debit reflects the taxes that are listed in the Treasury and the amount of VAT written off from the account.
Wiring can be designated as follows:
- D 90 to 68 - listed VAT;
- D 68 to 19 - VAT presentation to deduction;
- D 68 K 51 - transfer of tax value into the budget body.
The debt on the creditors occurs when the birth has occurred. At the same time, certain accounts of settlements are consistent with the diverse categories of obligations in accounting.
Payable debt on budget deductions is subject to accounting before the situation of its fullest payment. If the debt is not repaid, then upon completion of the limit period it should be written off.
Executive management when applying credit funds from banking institutions, a quick calculation with counterparties and an increased degree of business activity of the organization indicates a favorable dynamics of its development.
Management and recalculation of the amount of debt is regulated by the rules for accounting - PBU, there are desktop regulatory documentation of each accountant.
How to pay off debts on the budget?
When evaluating the liquidity of any enterprise, whether rapid settlements have been made with various government agencies or not. If there are significant debts in front of the country, this may be the basis for the emergence of disagreements with counterparties, it is because of this that a company is able to bring negative profits.
According to the state bodies, the presence of debt is considered as the illegal retention of funds of the country used to the needs of the company, therefore, at various times, the organization may incur damages during the inspection of the tax authority.
You can write off the debt in different ways:
- use not distributed profits;
- conduct shareholders' meetings on which decisions will be made to refuse dividend payments, for which such money will be sent to improving the status of the company;
- take credit funds if this firm has no money to eliminate loan;
- in the event that the company's work is not a cost-effective, the optimal decision will be the recognition of bankruptcy, for which the manager will be appointed (it will be used by the sale of the company's property, and the money received will be distributed among each borrower).
The debt of the budget on the payover for tax payments can be challenged on the debit with such accounts: 19, 50, 51, 55, 66, 67.
The credit account can be reflected with the following positions: 08, 10, 11, 15, 20, 26, 29, 41, 44, 51, 55, 70, 90, 91, 98, 99.
VAT must be paid in the sale of products, works, services that the organization conducts, or in the exercise of other property. That is why the main account 68 on VAT is associated with such accounts as 90 and 91, 50, 51 and 52, which will take into account other tax deductions and financial resources.
Debts to budget companies are considered significant for any person or organization. They must be repaid quickly, otherwise, it will lead to significant negative consequences. Not only administrative responsibility can be applied, but also a criminal. It is because of this, any payer of taxes is obliged to be responsible to settle with various government agencies.
Conclusion
The presence of debt on taxes and fees can cause significant damage. In the most unexpected moment, problems may have problems receiving credit money that are needed for a new type of activity. Sometimes it happens when confusing in affairs or calculations, the managers close the company, minimally pay with debts and create a new company. But this procedure is very complex and costly, as well as the organization of not every form of ownership may easily terminate their activities and start a new one.
Tax debts and fees are an indicator that characterizes how much the company is obliged to list the state. It can be current or overdue. How to reflect it in accounting and reporting, what to do if you do not agree with the tax inspectorate of the company's debts, we will tell you in our article.
Debts on fiscal payments companies can be:
- current - arising from the reasons we will tell below;
- overdue - if the organization really inconsisiency lists fiscal fees.
Accounting Rules
An account plan approved by order of the Ministry of Finance from 31.10.2000 No. 94N applies to reflect the economic operations. Account plan is provided in order to take into account the arrears of taxes and fees, account 68. It is recommended to open the subaccount and provide analytical accounting by type of tax payments. The credit of the account reflects the accrual of the tax, and on the debit of its payment or decrease due to tax deductions.
Accounting is carried out by the method of accrual. Dates of charges and dates of paying taxes, as a rule, do not coincide. For example, a profit tax accrued to payment for 2020 will be reflected on the credit of the account, and its organization is obliged to 28.03.2019. This leads to the fact that a loan balance will arise on the date of charge tax collecting. This is current debt, it is not overdue.
Reflection in accounting reporting
Accounting reporting is formed in forms approved by the order of the Ministry of Finance of 02.07.2010 No. 66n. Debt on taxes and collecting in the balance sheet is reflected in the account of payables in section V:
If the amount of debt before the budget is essential, then the company reflects information about it separately. The level of materiality is determined by the organization in accounting policies. In this case, an additional string is introduced into the balance.
How to verify data with IFTS
At least once a year (when conducting an inventory before drawing up accounting reporting), it is necessary to verify the company's tax debts with the data of the IFSN. We recommend this more often. It is not difficult, especially if your organization has an EDO with an inspection or a personal account on the official website of the FTS.
To confirm the debt, it is necessary to sign with the inspection of reconciliation acts for all fiscal payments. This may take some time. For operational verification, it is convenient to use a certificate certificate document. In one form, information about the balance of calculations for all payments is reduced.
Settlement of tax debt and fees
If you have found that the incorrect balance of calculations is reflected in the FTS registers, it must be corrected. After all, the absence of arrears of taxes and fees allows the company to get a loan, participate in tenders, enter into government contracts. And its presence can lead to a bank failure in the provision of borrowed funds, and buyers and customers - from the conclusion of contracts.
To correct the error, it is necessary to establish the cause of its occurrence. To do this, you can order in the FNS "Extract for the Calculation of Consideration with the budget" on the fiscal collection with erroneous balance. If the IFTS incorrectly reflected the accrual or did not reflect the transfer of the tax payment, write a statement about the need to fix and attach confirmation documents. The application is drawn up in an arbitrary form and is provided in the inspection personally, by mail or in electronic form on telecommunication channels of communication.
Debt to creditors is the combined amount of obligations (debts) of the enterprise to various legal entities and individuals. We will understand which articles it is formed and as fixed in the reporting forms.
What makes accounts payable in balance
The company's creditors typically protrude the organizations with which it contacts:
- counters - Suppliers, customers, contractors, landlords, insurers, etc.;
- control bodies, state budget and extrabudgetary funds.
In connection with the rules of accounting, the company's personnel periodically becomes a lender, since the accrued salary is issued by the following month. The accountable amounts may appear as part of accountable amounts when Mol acquires the values \u200b\u200bof whether services for the economic needs of the company, exceeding the size of the advances issued.
In addition, this block of obligations includes amounts of taxes on credit or installments due to receipt in the future.
Credit Debt: String in Balance
What section of the balance sheet reflects payables? Like all the obligations of the company, it is fixed in the balance sheet. She is assigned a line 1520 in the fifth section of the liability. This line generates data on debt formed to the end of the reporting period. The maturity of these obligations is no more than 12 months, so they are classified as short-term.
Long-term payables in the balance sheet occupies a separate fourth section of a liability separated from short-term liabilities. This includes loans and loans made by the company for a long period (more than 1 year), evaluated, other obligations.
Unlike debt creditors, receivables are indicated in the assets of the balance, since it represents the share of the company belonging to it, but temporarily owned by other enterprises. Subsequently, debt debts are paid for money or supply / services (depending on the terms of contracts).
Let us return to the line 1520. It is summed up by end loan balance on accounts:
- sch. 60 "Calculations with suppliers / contractors" for the amounts for purchased, but not yet paid by the company TMC / services;
- sch. 62 "Calculations with buyers / customers" according to the advance payments in the account of the agreed future supplies;
- sch. 68 "Calculations for taxes / fees" for taxes intended for payment to the budget;
- sch. 69 "Calculations for social insurance and social supply" on accrued contributions for paying funds;
- sch. 70 "Calculations on remuneration" on the salaries of employees of the company, calculated on the payment;
- sch. 71 "Calculations with accountable persons" on the amounts paid by the material and responsible persons for the MC acquired by them within the framework of the reserved advances;
- sch. 75 "Calculations with founders" in consisted, but not yet issued dividends;
- sch. 76 "Calculations with other debtors / creditors" at other debts. For example, it may include the amount of penalties presented for violation of the terms of the agreements.
In other words, the composition of payables in the balance sheet is very diverse, and combines a whole unit of calculations characteristic of any enterprise.
Features of the formation of payable debt
When drawing up a balance, an accountant is not entitled to minimize the amount of receivables and payables. Indicate the debt (even if there is a debit and credit balance on one counterparty), it is deployed: in the balance sheet assets - accountable accounts.
All sums of short-term payables are detailed by type and structure (for example, before suppliers, budget, funds). Such an analytical reference is indicated in sections 5.3 and 5.4 explanations to the balance. In them, receivables and payables are described in detail, since only the total amount of debt at the end of the period in all short-term liabilities is recorded in the balance sheet.
How to calculate payables in balance: Example
According to the accounting registers, formed on the end of the reporting year, the final balance of accounts were identified:
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Balance |
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TOTAL |
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In the balance sheet 1520 it will appear 378 123 rubles. Since legislation requires expanded to indicate the amount of debt debt and obligations to creditors. Reduce the amount of payables on debt debt can not, therefore the amount is 44620 rubles. It will be reflected in the string 1230 of the second section of the balance of the balance.
Thus, accounts payable in balance – this is a summable debt of the company with a maturity of up to 1 year to various creditors.
Representatives of the tax service in the Altai Territory told reporters to journalists, a small debt to the budget, which was formed from this taxpayer, is a penalty that arose due to late tax payments. At the same time, by law, the FNS inspectors must complete the debt collection procedure until January 1, 2018, regardless of the amount.
Important 
Commission, by the way, was not necessary to pay until the debt was transferred to the compulsory execution. Free to pay your penny taxpayer could have a "personal account of the taxpayer" on the website of the FTS.
However, a citizen himself did not even suspect a citizen about his debt, until the decision of the bailiffs had come to the opening of enforcement proceedings. The info organization has the right to dispose of payables at its discretion, but at the time of payment it is obliged to repay or return the part of the property to which lenders are available. In other words, payables are determined by both part of the property that is fully owned by the enterprise with the right of possession of it, and as the debts of the enterprise in front of their creditors who are authorized to recover or collect debt from the specified part of the property.
Accrual of the sum of money on various accounts is carried out by the company daily. The procedure for calculating, tax rates, the sources of payment are actually all taxes are different.
They are determined by the relevant instructions of the State Tax Service of Russia (GNSR). Accounting for calculations with a budget for various types of taxes is conducted on account 68 "Calculations with the budget".
The credit account corresponds to the following positions:
- 08 - Investments in non-current assets (funds);
- 10 - materials;
- 11 - animals located on fattening and growing;
- 15 - Purchase (preparation) of material values;
- 20 (23) - the main (auxiliary) production;
- 26 - expenses for general economic needs;
- 29 - servicing production;
- 41 - products;
- 44 - Sale expenses;
- 51 (52) - settlement (currency) account;
- 55 - special for a bank;
- 70 (75) - calculations with wage workers (with founders for income paid);
- 90 - sales;
- 91 - other income and expenses;
- 98 - Future income;
- 99 - Profit and losses.
Payment of taxes and fees is reflected in the actively passive account number 68.
Credit debt obligations of the enterprise before the budget
Accounting for the settlement budget for value-added tax 1) on the sale of goods (works, services) in the territory of the Russian Federation, including the implementation of the pledge and transfer of goods (the results of the work performed, the provision of services) by agreement on the provision of express or innovation, and also on the transfer of property rights; 2) on the transfer of goods on the territory of the Russian Federation (performance, provision of services) for their own needs, the costs of which are not accepted to deduct (including through depreciation) when calculating the income tax of organizations; VAT payers budgetary institutions are only when they are engaged in entrepreneurial activities. Accounting account of an incoming VAT VAT size for transfer to the budget may be reduced by the value of the tax adopted by testing.
In particular, it should be done if earlier cash flow was made by the establishment in the status of the recipient of budget funds (before changing the type) due to the limits of budgetary obligations or budget allocations. Debt Budget account Location debt Before budget 68 Section 5 of the accounting balance, Form 1, Row code 626. Such a line 626 is equal to the balance of accounts 68 and 69 in part of the ESN.
For accounting of receivables, accounts are provided in the Financial Assets section of Kaznaya Institutions after 01/01/2012 are required after payment to the budget established. 19.3 10 7 Listed from the current account to repay debt budget 66 51 8 Received a warehouse from the production of finished products 43 20 9 repaid from the current account.
Debt on payments to the budget account
Other creditors "(line 625) shows the debt of the organization according to the calculations, the data on which is not reflected in other articles of the Group" Accounts Debt ". We reflect debts in the balance sheet but mutual confirmation of the amount of the debt does not end. It is important to correctly reflect debt in the balance sheet. Especially in the period of non-payment. Accounts receivable is the debt of buyers, customers, borrowers, accountable persons, etc., which the organization plans to receive. In addition, the receivables also include the amount of advances issued to suppliers and contractors. The basis of the formation of an indicator of receivables is a separate reflection of data on long-term and short-term debt. Receivables in budget accounting require the recovery of overdue receivables, possibly within the established period of limitation.
For its accounting, an account 19 is used, which summarizes information about the amount of VAT on the acquisitions acquired by suppliers. This account is very interesting. On the one hand, it can be considered as receivables, because it is used in calculations with suppliers to highlight the received goods received, accepted work / services of the VAT amount to reimbursement.
Row of 1520 balance sheet - payables on this line of form reflect the amount of payables of the Company, which was formed as of December 31, 2015. At the same time, debts enters the line 1520, the maturity of which is equal to or less than 12 months.
If the debt repayment period exceeds 12 months, then its amount indicates as part of long-term liabilities on line 1450 "Other obligations".
According to this article, expenses reflect debt on all types of payments to the budget (VAT, income tax, property tax, personal income tax, etc.).
For each tax, which must be paid to the budget, to account 68 "Calculations for taxes and fees" open a separate subaccount. The accrual of taxes will reflect on the credit of the accounts of account 68, and the payment of taxes in the budget or decrease in this duty on the other basis - on the debit of the respective subaccounts.
To reflect tax debts and collects in the balance sheet, use credit balance on account 68, not represented as of the reporting date.
How to accrue a profit tax
Reflection of income tax in accounting takes place in two stages. At first, the accountant must accrue the "Accounting Tax", and then correct it so that the amount of tax reflected in the tax return.
"Accounting tax (loss)" is called conditional consumption (income) on income tax. It is calculated by the formula.
Formula for calculating conditional consumption (income) for income tax
At the end of the reporting period, the accountant must be made posting:
Debit 99, subaccount "Conditional consumption (income) for income tax" Credit 68, subaccount "Calculations for income tax"
- Accrued Conditional Consumption for Profit Tax
Debit 68, subaccount "Calculations for income tax" Credit 99, subaccount "Conditional consumption (income) for income tax"
- Accrued increasing income tax income.
In PBU 18/02, the income tax payable to the budget is called "Current Profit Tax". It is reflected in the tax declaration on income tax. The relationship between current income tax and conditional cost (income) for income tax reflects the formula.
Formula for calculating the current income tax
If the current income tax turns out negative, then it is taken equal to zero.
Example 1. How to accrue a profit tax
The accounting profit of JSC "AKTI" for the IV quarter of the reporting year amounted to 1,000,000 rubles.
During the quarter, the following happened:
Executive expenses exceeded the permissible standard for 4000 rubles;
Depreciation deductions in accounting amounted to 7,000 rubles, of which only 4,000 rubles. Given for tax purposes;
Accrued, but not received dividends from equity participation in a foreign company - 8000 rubles.
How differences are formed, shown in the table:
Recall: dividends received from foreign organizations have income tax at a rate of 0 or 13% (clause 3 of Art. 284 of the Tax Code of the Russian Federation). Dividends are recognized as part of non-revenue income on the date of receipt of funds for the organization's current account. We assume that the dividend applies a rate of 13%, and all other incomes of the "asset" are taxed at a rate of 20%.
Accountant "Asset" will make such wiring:
Debit 99, subaccount "Conditional consumption (income) for income tax" Credit 68
- 199 440 rubles. ((1,000,000 rubles. - 8000 rubles.) × 20% + + 8000 rubles. × 13%) - Accrued Conditional Consumption for Profit Tax;
Debit 99, subaccount "Permanent Tax Communication" Credit 68
- 800 rubles. (4000 rubles. × 20%) - reflected a constant tax obligation (conditional fees for income tax is decisled);
Debit 09 Credit 68
- 600 rubles. (3000 rubles. × 20%) - reflected a deferred tax asset (conditional consumption for income tax is decisled);
Debit 68 Credit 77
- 1040 rubles. (8000 rubles. × 13%) - reflected a deferred tax obligation (conditional consumption for income tax is written).
As a result, the current income tax will be 200 thousand rubles. (199 800 \u003d 199 440 + 800 + 600 - 1040).
If your company does not apply PBU 18/02 (which should be reflected in its accounting policy), the tax charge is made on the basis of the income tax declaration. At the same time, the value of the current income tax corresponds to the amount of the amount of income tax reflected in the declaration.
Example 2. How to reflect income tax based on a declaration
In the tax accounting of the Passive JSC for the 9 months of the reporting year, a loss is reflected, but at the end of the year a profit in the amount of 25,700 rubles was formed. The amount of calculated tax is reflected in the tax declaration. Accountant "Passive" on December 31d recorded:
Debit 99 Credit 68
- 5140 rubles. (25 700 rubles. × 20%) - reflected income tax on the basis of the tax declaration.
Listing the budget tax, make wiring:
Debit 68, subaccount "Calculations for income tax" Credit 51
- paid to the budget amount of income tax.
Operation of calculating conditional consumption (income) for income tax in tax accounting is not reflected.
Read also "What companies will reduce income tax"
How to accrue VAT
VAT to pay to the budget is charged when performing individual business operations. The moment of accrual is the earliest of two dates:
- day when goods (work, services, property rights) are shipped or transferred);
- day of receipt of payment (including partial) on the account of the upcoming deliveries of goods (works, services, property rights).
The company may not ship the goods, but to transfer the ownership of it to the buyer. Such a transfer, on the Tax Code, equal to shipment. Thus, after shipment of the goods or transfer the right of ownership of it, you must accrue the tax.
To calculate the tax apply wiring:
Debit 90-3 Credit 68, subaccount "Calculations on VAT"
- Accrued VAT, due to the receipt of goods from buyers for sold goods (finished products, semi-finished products of own production, performed works, services rendered);
- Accrued VAT, due to receiving from buyers for the fixed assets sold by them, intangible assets, materials, other property, whose sale is not for the organization of the usual activity;
Debit 91-2 Credit 68, subaccount "Calculations on VAT"
- Accrued VAT, due to the receipt of the customers for the services rendered, the implementation of which is not for the organization of the usual activity (for example, a single lease of fixed assets);
Debit 91-2 Credit 68, subaccount "Calculations on VAT"
- Accrued VAT in the transfer of property rights;
Debit 19 Credit 68, subaccount "Calculations on VAT"
- Accrued VAT in the construction of a house, when importing goods, when recovering VAT at the time of transfer of property to the authorized capital of another company;
Debit 76 Credit 68, subaccount "Calculations on VAT"
- Accrued VAT when receiving an advance (prepayment) from the buyer or customer;
Debit 60 (76) Credit 68, subaccount "Calculations on VAT"
- Caused by the VAT Tax Agent from the seller's incomes.
Read also "VAT from 2018"
How to accrue other taxes and fees
Excise taxes, as well as VAT, are charged on the debit of account 90 "Sales":
Debit 90-4 Credit 68, subaccount "excise taxes"
- accrued excise.
A number of taxes are charged on the debit of account 91 "Other income and expenses". These taxes include:
a) property tax:
Debit 91-2 Credit 68, subaccount "Calculations for property tax"
- accrued tax on property;
b) the state duty for participation in legal proceedings, registration or notarial actions:
Debit 91-2 Credit 68, subaccount "Calculations for state duty"
- accrued state duty;
c) transport tax:
Debit 91 Credit 68, subaccount "Calculations on Transport Tax"
- the transport tax is calculated;
d) land tax:
Debit 91 Credit 68, subaccount "Land Tax Calculations"
- land tax is calculated.
The choice in favor of account 91 is explained by the fact that the above taxes are charged regardless of the maintenance of common activities.
The amounts of trading fees paid (subject to payment) to the Organization form its costs for the usual types of activities to which, in particular, include the costs associated with the sale of goods (the letter of the Ministry of Finance of Russia dated July 24, 2015 No. 07-01-06 / 42799 ):
Debit 44 Credit 68, subaccount "Calculations for trade failure"
- Accrued shopping fee.
"Resource" taxes and fees are charged on the debit of cost accounting accounts:
a) Mineral mining tax:
Debit 20 (23, 25, 29) Credit 68, subaccount "Calculations for pay for mining"
- accrued tax on mining;
b) collection for the use of water biological resources:
Debit 20 (23, 25, 29) Credit 68, subaccount "Calculations to collect for the use of water biological resources"
- Accrued for the use of water biological resources.
There are taxes that belong to the financial results of the firm. Such taxes are charged in correspondence with the account 99 "Profit and losses":
Debit 99 Credit 68, subaccount "Calculations for the Gambling Tax"
- accrued tax on gambling business;
Debit 99 Credit 68, subaccount "Unified Income Tax"
-Argent tax on activities taxable by UNVD.
note
Payments for environmental pollution, customs duties to taxes and fees do not belong.
