Tax budget: arrears on income of an asset or liability, an account for fees. Debt to the budget account Debt to the budget by taxes account

Calculations of the organization with the budget for tax payments may imply the occurrence of accounts receivable, reflected in the debit of account 68 "Calculations of taxes and fees". Justification of the fact that there is a budget debt to an organization, its offset or repayment are difficult practical situations that give rise to many questions regarding the application of tax legislation in specific business situations. Auditor L.P. Fomichev.

General rules for accounting for budget arrears

Tax and duty receivables can be generated for various reasons.

Sometimes accountants deliberately transfer a large amount to the budget. They do this in case a tax audit comes and charges additional taxes, and the overpayment will "save" the company from penalties. This practice is unjustified from an economic point of view. In addition, tax inspectors have recently been paying special attention to large overpayments, suspecting that they are unreasonable. And then you can be among the first candidates for a tax audit.

An overpayment of income tax may arise in a situation when the advance payments transferred to the budget exceed the amount of tax payable according to the data of the tax return. Also, an overpayment may arise if the cumulative results in the year the profit received decreases, that is, in a certain quarter, they receive a loss.

An overpayment of VAT may arise when the amount of tax deductions exceeds the amount of VAT on sales. For example, such a situation may periodically arise for organizations that receive significant prepayments in separate periods, or have occasional large purchases of goods.

The accounting procedure for settlements with the budget for taxes and fees is established in the Instructions to the Chart of Accounts. Account 68 is credited for the amounts due on tax returns (calculations) to the contribution to the budgets. The debit of account 68 reflects the amounts actually transferred to the budget, including advance payments of income tax. The debit also reflects the amount of VAT written off from account 19. Analytical accounting for account 68 is carried out by types of taxes.

Overpayment of taxes and duties is reflected in the reporting as a receivable. In the balance sheet (form No. 1), the amounts of receivables and payables for taxes and fees are reflected as assets and liabilities, respectively. Offsetting between the specified items of assets and liabilities is not allowed (clause 34 of PBU 4/99 "Financial statements of an organization", approved by order of the Ministry of Finance of the Russian Federation dated 06.07.1999 No. 43n). The balance sheet shows in an expanded form the balances of analytical accounts for which there is a debit balance (in assets) and a credit balance (in liabilities).

Inventory of settlements with the budget

Before drawing up the annual accounts of the organization, it is necessary to carry out an inventory as of December 31 of the reporting year (clause 2 of article 12 of the Federal Law of 21.11.1996 No. 129-FZ "On accounting"). According to clause 74 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, the amounts reflected in the financial statements for settlements with the budget must be agreed with the tax authorities and are identical. Reflection of unsettled amounts is not allowed. When making an inventory of settlements with the budget and off-budget funds, the existence of acts of reconciliation of the organization's settlements with the budget is checked, as well as the correspondence of the content of these acts to the data of account 68.

Tax overpayment offset rules

Many accountants do not go through the unpleasant procedure of reconciliation of settlements with the tax authorities, and tax overpayments have been recorded on the balance sheet for several years. In a crisis, the cost of attracting money rises sharply. If a taxpayer has an overpayment for some tax, then he has the right to write an application to the inspectorate about offsetting this amount against payment of another tax or about returning it to the current account. Offsets can be made between taxes (fees) of the same type: federal taxes are counted against federal taxes, regional - against regional, local - against local. Taxes by type of budget are listed in Articles 13-15 of the Tax Code of the Russian Federation. Overpayment offset is possible:

• on federal taxes: VAT, excise taxes, personal income tax, unified social tax, corporate income tax, mineral extraction tax, water tax, fees for the use of wildlife objects and for the use of biological resources, as well as taxes paid in connection with the use of special tax modes, - USN, ESKhN, UTII (Art. 13, Clause 7, Art. 12, Art. 18 of the Tax Code of the Russian Federation);
• on regional taxes and fees: corporate property tax, gambling business tax, transport tax (Article 14 of the Tax Code of the Russian Federation).

The local taxes and fees levied on organizations and entrepreneurs include only the land tax, respectively, the overpayment of the land tax can only be offset against forthcoming payments on it (Article 15, Clause 1, Article 78 of the Tax Code of the Russian Federation).

Thus, it is possible to set off the overpayment, for example, on the UST - towards the repayment of arrears on income tax (clauses 4, 5 of article 13 of the Tax Code of the Russian Federation), and the overpayment of property tax - on account of the forthcoming payment of transport tax (clause 1 , 3 article 14 of the Tax Code of the Russian Federation). When combining the general taxation regime with the payment of UTII, the overpayment of income tax can be offset against the repayment of arrears under the UTII (clause 7 of article 12, subparagraph 3 of clause 2 of article 18, clause 1 of article 78 of the Tax Code of the Russian Federation). Overpayment of VAT can be offset against income tax. The overpayment of personal income tax shall be offset against the payment of the single tax under the simplified tax system (see the letter of the Ministry of Finance of Russia dated January 11, 2009 No. 03-02-07 / 1-3).

But here it is important to remember the rule set forth in paragraph 7 of Article 78 of the Tax Code of the Russian Federation. An application for offset or refund of the amount of overpaid tax may be submitted within three years from the date of payment of the specified amount. If this deadline is missed, the organization may apply to the court with a claim for refund of the overpayment in civil or arbitration proceedings (see Determination of the Constitutional Court of the Russian Federation of June 21, 2001 No. 173-O, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 8, 2006 No. 6219/06). And in this case, the general rules for calculating the limitation period apply - from the day when the person found out or should have found out about the violation of his right (clause 1 of article 200 of the Civil Code of the Russian Federation).

If the organization missed the indicated deadlines, and the organization believes that the decision of the tax authority to refuse to refund overpaid taxes violates its rights and is illegal, then it should be borne in mind that Article 198 of the Arbitration Procedure Code of the Russian Federation provides for the right to declare illegal decisions, in particular, of the tax authorities. At the same time, on the issue of the advisability of applying to the judicial authorities in case of missing the relevant procedural deadlines, it is possible to familiarize oneself with judicial practice. For example, in the decree of the Federal Antimonopoly Service of Moscow dated 13.02.2009 No. KA-A40 / 293-09, it was noted that the deadline for submitting an application to the tax authority for offset or refund of overpaid tax is restrictive and cannot be restored. It is also noted that if the taxpayer has not missed the deadline established by Article 198 of the Arbitration Procedure Code of the Russian Federation for invalidating the decision of the tax authority, but claims for the return of overpaid taxes are declared after the general limitation period has expired, then this circumstance is the basis for refusing to satisfy the requirements. Thus, the right to declare illegal a decision of a tax authority is not a way to restore missed procedural terms. To avoid litigation, you should promptly reconcile mutual debts with the tax authorities and promptly return or set off the overpayment against other taxes.

If the refund of the amount of overpaid tax is carried out in violation of the period established by paragraph 6 of Article 78 of the Tax Code of the Russian Federation, the tax authority is obliged to pay interest for each calendar day of violation of the refund period. The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation, in effect on the days of violation of the repayment period (clause 10 of article 78 of the Tax Code of the Russian Federation).

VAT deduction in later periods

The Federal Tax Service of Russia in a letter dated 23.01.2009 No. ШС-21-3 / 40 informs that "the average for the Russian Federation rate of VAT refunded by tax authorities based on the results of tax control measures is about 10 percent"... That is, it is quite possible to reimburse VAT from the budget if the documents are in order and the bureaucratic struggle with the tax inspectorate is not terrible.

But more often than not, accountants voluntarily postpone deductions to a later period. The fact is that when the regional safe percentage of deductions is exceeded, taxpayers become candidates for field tax audits. And if the amount of deductions exceeds the amount of VAT on sales, the tax authorities require that all primary documents be submitted for an in-depth desk audit. It is logical to transfer the right to deductions to a later period, to "hold out" until the period when they are comparable to the amount of the accrued tax.

Usually, deductions are transferred in the absence of sales proceeds, since paragraph 1 of Article 171 of the Tax Code of the Russian Federation speaks of a reduction in sales tax to tax deductions. And the Ministry of Finance of Russia interprets this provision in favor of the budget (for example, in a letter dated 02.09.2008 No. 07-05-06 / 191 and a number of others). Local tax authorities also support this position.

Arbitration judges support taxpayers on this issue. Back in 2006, the Presidium of the Supreme Arbitration Court of the Russian Federation confirmed the legality of the deduction "from zero" (Resolution of 03.05.2006 No. 14996/05). Numerous decisions of the FAS have been adopted in favor of the companies, for example, the resolution of the FAS of the Far Eastern District of 10.04.2009 No. F03-1252 / 2009, of the Moscow District of 21.05.2009 No. KA-A40 / 4249-09. It turns out that a company that plans to deduct VAT in the absence of VAT taxable turnovers is forced to sue for several months or refuse the deduction.

So can the deduction be carried over to a later period? As a general rule, a taxpayer has the right to reduce, at the end of each tax period, the total amount of tax calculated in accordance with Article 166 of the Tax Code of the Russian Federation for tax deductions (clause 1 of Article 171 of the Tax Code of the Russian Federation). Deductions are made on the basis of invoices issued by sellers to the buyer when the taxpayer purchases goods (works, services), property rights, after they are registered (clause 1 of article 172 of the Tax Code of the Russian Federation). As you can see, the Tax Code of the Russian Federation says about the right of the taxpayer, and not about the obligation.

The reasons for transferring the deduction may be that the invoice is received from the vendor at a later date. Then the transfer of the deduction is supported by the regulatory authorities (see letters of the Ministry of Finance of Russia dated 02.04.2009 No. 03-07-09 / 18, dated 13.06.2007 No. 03-07-11 / 160, Federal Tax Service of Russia for Moscow dated 17.05.2005 No. 19 -11/35343). In this case, the date of issuance and issuance of the invoice by the supplier does not play a role. The date of receipt of the invoice can be confirmed by the post office stamp on the envelope (letter from the Federal Tax Service for Moscow dated April 20, 2007 No. 19-11 / 036466) or by an entry in the journal of incoming correspondence (letter from the Ministry of Finance of Russia dated June 16, 2005 No. 03-04-11 / 133, resolution of the Federal Antimonopoly Service of the Moscow District dated July 10, 2008 No. KA-A40 / 5352-08).

As for the arbitrary period in which the deduction is made for other reasons, the tax authorities often do not support such a transfer (see letter of the Federal Tax Service of Russia for Moscow dated 03.02.2009 No. 16-15 / 8653). During tax audits, tax inspectors require deductions for the quarter in which the document was issued.

And some courts support this position, saying that the Tax Code of the Russian Federation does not grant the taxpayer the right to deductions at his discretion, based on expediency.

The amount of tax deductions should be reflected in relation to a specific tax period in which the conditions that give the taxpayer the right to such deductions are fulfilled. This position, in particular, is expressed in the resolutions of the Federal Antimonopoly Service of the East Siberian District of April 22, 2008 No. A10-4226 / 07-F02-1504 / 08, the Far Eastern District of September 26, 2008 No. F03-A73 / 08-2 / 3576, Ural District dated January 22, 2008 No. F09-11300 / 07-C2, Volgo-Vyatka District dated May 21, 2008 No. A17-5215 / 2007-05-20).

It should be noted that the presentation of the deduction in later periods leads, in fact, to an overpayment of tax, and the budget only benefits from such behavior of the taxpayer. The Tax Code of the Russian Federation does not contain restrictions on the application of the tax deduction in a later period than the period of posting the goods and receiving the invoice. Arbitration judges almost universally recognized the taxpayer's ability to apply a deduction at a later period compared to that in which the right to deduction arose. This behavior does not violate the norms of the legislation on taxes and fees and does not lead to arrears to the budget, therefore it cannot serve as a basis for additional tax, penalties and tax liability (see Definition of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 08.08.2008 No. 9726/08, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of 31.01.2006 No. 10807/05, FAS of the Ural District of 06.04.2009 No. F09-1892 / 09-C2, of the Moscow District of 08.07.2009 No. KA-A41 / 5327-09, of the Central District of 05.03.2009 No. A54-2168 / 2008-C2, Volga District dated 24.07.2008 No. A55-16022 / 07, Far Eastern District dated 26.09.2008 No. F03-A73 / 08-2 / 3576, Northwestern District dated 16.01.2008 No. A56- 538/2007). Some of these decisions are supported in the Determinations of the Supreme Arbitration Court of the Russian Federation on these cases.

The above decisions of the arbitration courts concerned "internal" operations. Recently, such a solution has appeared for exporters as well. The resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 30, 2009 No. 692/09 states that the input VAT to be refunded can be declared even after the 0% rate has been confirmed.

The Ministry of Finance of Russia in letters dated 30.04.2009 No. 03-07-08 / 105 and dated 30.07.2009 No. 03-07-11 / 188 indicated that, on the basis of the provisions of paragraph 2 of Article 173 of the Tax Code of the Russian Federation, a taxpayer can exercise the right of deduction for three years after the end of the relevant tax period in which the taxpayer became entitled to a tax deduction.

Thus, taxpayers can carry forward the deductions. But when drawing up financial statements and conducting an inventory of settlements with the organization's budget, it is imperative to check the validity of the amounts on account 19 in the context of the dates of their formation. If dates exceed three years, amounts are charged to loss.

Export confirmation period and VAT accounting

The amounts of "input" VAT on purchased goods, works, services subsequently used in the sale of goods for export should be accounted for separately on account 19.

If VAT on exported goods, as well as on raw materials, materials, work and services used in the manufacture of exported products, was deducted earlier in accordance with subparagraph 2 of paragraph 2 of Article 171, paragraph 1 of Article 172 of the Tax Code of the Russian Federation, then when shipping this product for export the amount of "input" VAT must be restored (letter of the Ministry of Finance of Russia dated April 28, 2008 No. 03-07-08 / 103). Early acceptance of VAT for deduction is possible, for example, when an organization sells similar goods both for export and on the territory of Russia, i.e. at the time of purchase of goods it was not known that they would be exported. The recovered VAT amounts should be reflected on the credit of account 68 in correspondence with account 19, to which a separate subaccount (analytical account) "VAT on goods sold for export" can be opened for these purposes.

Further accounting of both invoices issued to the buyer and those received from suppliers of invoices depends on whether the taxpayer has time to collect all the necessary documents within the time period established by law.

When selling goods for export, tax deductions are made at the time the tax base is determined, established by article 167 of the Tax Code of the Russian Federation (subparagraph 2, paragraph 2 of article 171, paragraph 3 of article 172 of the Tax Code of the Russian Federation). Such a moment is the last day of the month, in which the package of documents provided for by Article 165 of the Tax Code of the Russian Federation was collected to confirm the 0% tax rate and reimburse the "input VAT".

If the taxpayer collects all the necessary documents within the time period established by law, then:

• the invoice issued to the buyer must be registered in the sales ledger in the tax period on which the date of collection of documents confirming the export falls;
• invoices received from suppliers are recorded in the purchase book on the last day of the month of the tax period in which the full package of documents will be collected (clause 8 of the Rules for maintaining accounting journals of received and issued invoices, purchase books and sales books when calculating tax on added value, approved by the Decree of the Government of the Russian Federation dated 02.12.2000 No. 914). At this moment, the "input" VAT from account 19 is debited to the debit of account 68. The author does not support the position of making such a record after the tax authorities have made a decision to refund the tax.

If the taxpayer does not have time to collect all the necessary documents within the time period established by law, then:

• An invoice previously issued to a customer at a rate of 0% cannot be registered in the sales book, therefore, on the 181st calendar day after the shipment of the goods, a new invoice is issued with a sales taxed at a rate of 10 or 18%, and it is registered in the ledger issued invoices;
• an invoice issued to the buyer with sales taxed at a rate of 10 or 18% must be registered in the sales book as of the date of the actual shipment of goods for export (clause 9 of article 167 of the Tax Code of the Russian Federation);
• invoices received from suppliers are recorded in the purchase book on the date of shipment of the goods.

The taxpayer will have to pay not only the accrued VAT, but also penalties.

The procedure for reflecting VAT in accounting in this situation is reflected in the letter of the Ministry of Finance of Russia dated May 27, 2003 No. 16-00-14 / 177.

An old invoice with a 0% VAT rate does not need to be canceled. If in the future the documents are nevertheless collected and the fact of export is confirmed, then the exporter can use it to register in the sales book. An invoice with sales taxed at a rate of 10 or 18% is then recorded in the purchase book. It is possible to submit documents for export confirmation before the expiration of three years after the tax period in which the VAT was paid. After the tax inspectorate makes a decision to confirm the right to apply the 0% VAT rate and refund the tax, the transferred tax can be offset against arrears, penalties, fines and (or) current payments (clause 4 of article 176 of the Tax Code of the Russian Federation) or transferred to the current account organization by the Federal Treasury body.

Penalties paid by the taxpayer will not be refunded.

Losses in tax reporting

The budget debt can also be represented as a tax reduction in future periods. For example, in the current period the company received a tax loss and does not pay income tax to the budget. On the other hand, in the period when income is received, the budget will receive less tax, since the taxpayer can set off past losses in reducing the tax base.

A loss for tax purposes is a negative difference between income and expenses, which are determined according to the rules of Chapter 25 of the Tax Code of the Russian Federation (clause 8 of Article 274 of the Tax Code of the Russian Federation).

In a number of cases, a loss received by an organization when selling certain types of assets or when conducting certain types of activities is not recognized for tax purposes in whole or in part, but for some types it is transferred to the future (clause 1 of article 283 of the Tax Code of the Russian Federation). The transfer period for losses is generally limited to 10 years following the tax period in which the loss was incurred.

A deductible temporary difference may be formed for the amount of loss carried forward to the future (clause 11 of PBU 18/02 "Accounting for calculations of corporate income tax", approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). Therefore, in the period of their formation (clause 14 of PBU 18/02), a deferred tax asset (SHA) must be recognized.

Subsequently, as the losses are carried forward and are reflected in the corresponding lines of the income tax return, the deductible temporary differences will decrease or fully disappear. The corresponding amounts of SHE are debited from the credit of account 09 to the debit of account 68 to reduce current tax liabilities to the budget.

Losses carried forward at the end of the year for the future on core activities are reflected in Appendix No. 4 to sheet 02 of the income tax declaration. It provides data on all outstanding losses for the previous 10 years. The amount of loss of previous years, reducing the tax base for the reporting (tax) period, is indicated in line 150 of this Appendix. The loss, for the repayment of which the received profit was not enough, carried over to future periods, is reflected in line 160 of Appendix No. 4.

The carry forward of the loss is the right of the taxpayer, it is necessary to recognize IT only when it is probable that taxable profit will be received in subsequent years. When an entity sustains losses on a regular basis, auditors often question whether the carry-forward is an asset. This means that the organization's outstanding losses must be increased by the amount of the SHE to be written off.

After 10 years, SHE for the unpaid loss, which will never be able to reduce the tax base, should be written off (clause 17 of PBU 18/02). The same should be done if the taxpayer abandoned a previously recognized loss or the deadline for its transfer has expired.

Recently, there has been a toughening of the struggle between tax inspectorates for the receipt of taxes into the budget, with "unprofitable" companies demanding written explanations about the reason for the losses.

For this reason, accountants try not to show losses in the declaration, to submit later "revisions" or to transfer part of the tax expenses to the period when the income will be received.

Of course, this approach increases the burden on the company, which is already in a difficult financial situation. If the reasons for the losses are justified and documented, you can defend your case in an arbitration court. The good practice in favor of taxpayers is quite extensive; its review is beyond the scope of this article.

Overpayment of personal income tax and its return by tax agents

According to the provisions of paragraph 14 of Article 78 of the Tax Code, the rules for offsetting and refunding overpaid tax amounts also apply to tax agents. They are, for example, employers in relation to an employee when transferring personal income tax to the budget.

The most common situation when an employee may have an overpayment of personal income tax during a year is when he submits to the employer, together with a notification issued by the tax inspectorate, an application for the return of withheld personal income tax in connection with the provision of a property deduction to him. An overpayment may also occur when the tax status of an individual changes during the year - from a non-resident to a resident.

Clause 1 of Article 231 of the Tax Code of the Russian Federation states that the amounts of personal income tax withheld from the taxpayer's income are subject to return by the tax agent upon submission by the individual of the relevant application. The amounts of personal income tax that are excessively transferred by the tax agent are, in fact, an overpayment of the taxpayer himself, which means that if the employee has not submitted an application to his employer for the return of the amount of overpayment for personal income tax, then the latter is not entitled to receive these funds as a refund from the budget.

However, the Tax Code of the Russian Federation does not establish at the expense of what funds it is necessary to return the personal income tax to the employee if he submitted an application to the employer for the return of the excessively withheld tax. Since, according to clause 9 of Article 226 of the Tax Code of the Russian Federation, the payment of personal income tax at the expense of the tax agent is not allowed, the tax agent is not entitled to return (deduct) the excessively withheld personal income tax at his own expense.

In practice, the accountant returns the debt to the employee at the expense of the personal income tax withheld in the current month from the income of other employees of the organization. That is, the personal income tax for the current month, payable to the budget, is reduced by the amount of the employee's overpayment. Thus, in fact, the tax agent deducts the tax on its own. Organizations apply this option, justifying it by the fact that the payment of personal income tax is not personalized, and the tax is transferred to the budget in one payment for all employees. Specialists of the Federal Tax Service of Russia in Moscow have nothing against such a return (see letter dated November 29, 2007 No. 28-11 / 113476).

However, the Ministry of Finance of Russia is against the return to the employee of the excessively withheld tax at the expense of the current personal income tax withheld from other employees (see letters dated 19.01.2009 No. 03-04-06-01 / 3, dated 14.01.2009 No. 03-04-05-01 / 5, dated 23.12.2008 No. 03-04-06-01 / 380, dated 20.10.2008 No. 03-04-06-01 / 308). That is, the financiers identify the personal income tax with the specific personality of the taxpayer. The financiers believe that since Article 231 of the Tax Code of the Russian Federation does not define a special procedure for offsetting or refunding by a tax agent the amounts of excessively withheld tax, the general procedure for refunding or offsetting, established by Article 78 of the Tax Code, is applied. It has been clarified that a refund of the tax amount excessively withheld by a tax agent can be made to an employee by a tax agent on the basis of an application by an individual filed with a tax agent and permission of the tax authority to the tax agent. To obtain a permit, a tax agent must submit a corresponding application to the tax authority.

However, the Federal Tax Service of Russia in a letter dated 19.08.2009 No. 3-5-01 / 1289 criticized this position of the Ministry of Finance of the Russian Federation. In it, the main tax department indicated that the norms of Article 78 of the Tax Code of the Russian Federation when an employee applies to a tax agent with a written application for the return of tax amounts that have been excessively withheld by this tax agent are not applied.

This article regulates the relationship arising directly between the taxpayer and the tax authority, and can be applied if a taxpayer who is an individual applies directly to the tax authority when he submits a personal income tax return with an application for the return of overpaid tax amounts.

The Tax Code of the Russian Federation provides that the right of a taxpayer to return overly withheld personal income tax can be exercised by filing an application or notifying the tax authority to the employer. In this situation, the implementation of this right should not be made dependent on the tax relationship between the tax agent and the tax authority. Therefore, in the relationship between an employee and a tax agent, the norms of Article 231 of the Tax Code of the Russian Federation should be applied, which does not contain any restrictions on the reasonable return of excessively withheld tax to an employee. Therefore, the tax agent can return the amounts of personal income tax that were excessively withheld from the employee and transferred to the budget at the expense of personal income tax withheld from other employees of the organization.

The validity of the tax refund is revealed by the tax authorities during a scheduled on-site tax audit of a tax agent. Based on the change in the accounting data, the tax agent corrects the tax accounting and tax reporting documents, which reflect the results of the recalculation of personal income tax for the reporting year.

Information on the income of individuals, in respect of which the tax agent recalculated the tax for previous years in connection with the adjustment of their tax liabilities, is submitted to the tax authority in the form of a new certificate in form No. 2-NDFL instead of the one previously submitted.

The Federal Tax Service of the Russian Federation noted that the offset or refund of the amounts of overpaid taxes by the method proposed by the Ministry of Finance of Russia in the indicated letters is possible only for taxes on which tax agents submit tax returns, for example, on income tax. Thus, accountants in their work can take into account the position of the Federal Tax Service of Russia and return the excessively withheld personal income tax to the employee at the expense of the amounts to be transferred from the income of other employees.

Taking into account the financial situation of the enterprise, accountants and financial managers should develop appropriate management decisions regarding the elimination of overpayment of taxes.

By the way, in order to ensure the execution of the decision of the Federal Tax Service Inspectorate on debt collection, the tax authorities have the right to suspend operations on the accounts of the payer-debtor (). An ordinary individual (not an individual entrepreneur), as well as an organization / individual entrepreneur, is required to pay in the presence of arrears. If the individual ignored him, then the tax authorities have the right to go to court to collect tax arrears at the expense of money and other property of the individual (). To reflect transactions on settlements with budgets for taxes and levies, account 68 "Calculations for taxes and levies" () is provided.

fixed on credit account 68. shown either in section IV "Long-term liabilities" on line 1450

Accounts receivable in the balance sheet - asset or liability

To account for settlements with accountable persons, the active-passive account 71 "Settlements with accountable persons" is used.

The debit of this account includes the amounts given to the employee:

1. as a result, when the employee spent more than he took under the report.
2. on the basis of his application for specific purposes;

IMPORTANT! The credit of the account reflects the amounts that were:

1. spent by the employee according to;
2. an employee to the organization.

Accordingly, the debit balance of the 71st account reflects the total amount of debt of the accountable

Is the debt of accountable persons an asset or a liability?

It's fast and free!

Settlements with accountable persons are referred to as transitional active-passive balance sheet positions. Let's start the discussion by examining a topic that interests inexperienced economists: the debt of accountable persons is an asset or liability of the balance sheet.

In addition, the debit includes the amounts resulting from the increase in the employee's expenses.

What debt is reflected in the balance sheet asset

What documents are needed to assess the value of the enterprise? Sources are not repaid by each other. Accounts payable can only be repaid with property (means of production).

Learn boo. accounting The total amount of the enterprise's funds reflected in the asset and liability of the balance sheet on the balance line is called the balance sheet currency. Accounts receivable line 230 in the balance sheet is reflected in two items of debt, payments for which are expected in more than 12. You asked the question incorrectly.

Wouldn't it be easier to ask how to write off accounts payable? I answer. The right to write off accounts payable arises when the period of its occurrence is three years. D60 K91.1 - accounts payable with expired limitation period were written off to other income

The calculator is an asset or a liability

Without investment in the beginning, there can be no success in the result.

Advances issued by asset or liability

The liability shows the sources at the expense of which the organization's assets were formed (property, including cash, property rights).

An asset is that half of the balance sheet that reflects the value of everything that the organization owns.

In turn, the Liability shows the value of what the assets were formed from.

The part of the liability called "Capital and reserves" shows the amount of the company's own funds (share capital, retained earnings, etc.). The greater the share of this part in the liability, the more financially stable the company is considered. The liability is subdivided into sections: - Equity and reserves (sometimes referred to as "Permanent liabilities") - Long-term liabilities (sometimes referred to as "Long-term liabilities") - Short-term liabilities (sometimes referred to as "Current liabilities")

Debt to the budget for income tax asset or liability

In the event of such a debt, the tax authorities charge the amount of arrears: penalties and fines.

All transactions in accounting when compiling a balance sheet refer to assets or liabilities. Accordingly, the question arises, is the income tax debt to the budget an asset or a liability? To answer it, let's figure out what these two concepts are composed of.

Assets are assets that a company owns and uses to generate economic benefits. In other words, this is what generates income. These include: cash (cash and non-cash); products manufactured by the enterprise, semi-finished products;

Debt for rent of warehouse asset or liability

Keeping records Now let's talk about the features of filling the balance.

Amounts owed by buyers for the object of intangible assets sold by them are reflected in the assets of the company.

Caution There are two main postings for debit accounts - D-62 or D-76.6.

At the same time, the operation is recorded in an accounting entry for positions K-90.1, K-91.1 or K-46. Remember, such records are kept for each counterparty of the enterprise.

Debts of buyers are reflected in debit accounts D-62 or D-76.6 Note that debtors' debts are recorded by the company's economist at the time such obligations appear from a partner of this company. Let us remind you that the records are made on the basis of the primary documentation, which testifies to the conclusion of the transaction.

Thus, the currency

The organization's reserves in assets or liabilities

In addition, the settlement of an obligation may take the form of replacing one type of obligation with another; conversion of liability to equity; withdrawal of claims from the creditor. "Hidden" liabilities of the organization - debt, credit and other accounts payable of the organization to the budget, extra-budgetary funds, individuals and / or legal entities, recorded in the accounting (and / or tax) accounting, reflected in the balance sheet of the organization and taken into account when calculating net assets or own funds of the organization, but actually absent in the organization. Such obligations should have already been extinguished or written off, but for some reason this did not happen.

The assets and liabilities of the organization are two components of any financial system, reflected in the sections of the balance sheet.

Attention As representatives of the tax service in the Altai Territory told reporters, a small debt to the budget that this taxpayer has formed is a penalty that arose due to late payment of tax. At the same time, according to the law, the inspectors of the Federal Tax Service must complete the debt collection procedure by January 1, 2018, regardless of the amount.
ImportantThe commission, by the way, was not necessary to pay until the debt was transferred for enforcement. The taxpayer could pay his kopeck free of charge in the “Personal account of the taxpayer” on the FTS website.
However, the citizen himself did not even suspect about his debt of 1 kopeck until he received the decision of the bailiffs to open enforcement proceedings. Info The organization has the right to dispose of accounts payable at its own discretion, however, at the time of payment, it is obliged to repay or return that part of the property to which creditors have rights. In other words, accounts payable are defined both as a part of the property that is wholly owned by the enterprise with the right to own it, and as debts of the enterprise to its creditors, who are authorized to claim or collect a debt from the specified part of the property.
The company carries out daily accrual of the amount of money to various accounts. The calculation procedure, tax rates, sources of payment are practically different for all taxes.

They are determined by the relevant Instructions of the State Tax Service of Russia (GNSR). Accounting for settlements with the budget for various types of taxes is kept on account 68 “Settlements with the budget”.

On the loan, the account corresponds to the following positions:

• 08 - investments in non-current assets (funds);
• 10 - materials;
• 11 - animals that are fattening and rearing;
• 15 - purchase (procurement) of material values;
• 20 (23) - main (auxiliary) production;
• 26 - expenses for general business needs;
• 29 - service production;
• 41 - goods;
• 44 - selling costs;
• 51 (52) - settlement (currency) account;
• 55 - special bank account;
• 70 (75) - settlements with employees in terms of wages (with founders in terms of income paid to them);
• 90 - sales;
• 91 - other income and expenses;
• 98 - future income;
• 99 - profit and loss.

Payment of taxes and fees is reflected in the active-passive account number 68.

Credit debt obligations of the enterprise to the budget

Accounting for settlements with the budget for value added tax 1) for the sale of goods (works, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or novation, and also on the transfer of property rights; 2) on the transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for their own needs, expenses for which are not deducted (including through depreciation deductions) when calculating corporate income tax; Budgetary institutions are VAT payers only when they are engaged in entrepreneurial activity. Incoming VAT account The amount of VAT to be transferred to the budget can be reduced by the amount of the tax accepted for offset.

In particular, this should be done if previously the cash expense was made by an institution in the status of a recipient of budgetary funds (before the type change) at the expense of budgetary commitments or budgetary allocations. Arrears to the budget account Location of arrears to the budget 68 Section 5 of the Balance Sheet, Form 1, line code 626. The amount on line 626 is equal to the balance on accounts 68 and 69 in the UST part.

Arrears in payments to the budget account

Other creditors "(line 625) shows the organization's debt for settlements, data on which are not reflected in other items of the Accounts payable group. We reflect debts in the balance sheet But the matter does not end with mutual confirmation of the amount of debt. It is important to correctly reflect the debt in the balance sheet. Especially during the period of non-payment. Accounts receivable are accounts receivable from buyers, customers, borrowers, accountable persons, etc. that the organization expects to receive. In addition, the amount of advances paid to suppliers and contractors is also included in accounts receivable. The basis for the formation of the indicator of receivables is the separate reflection of data on long-term and short-term debt. Accounts receivable in budgetary accounting Require collection of overdue accounts receivable, possibly within the established limitation period.

To account for it, account 19 is used, summarizing information on the amount of VAT on purchased values, issued by suppliers. This account is quite interesting. On the one hand, it can be considered as a receivable, because it is used in settlements with suppliers to separate the amount of VAT to be refunded from the total cost of goods received, accepted works / services.

Balance sheet line 1520 - Accounts payable This line of the form reflects the amount of accounts payable of the company that was formed as of December 31, 2015. At the same time, debts are entered in line 1520, the maturity of which is equal to or less than 12 months.
If the maturity of the debt exceeds 12 months, then its amount is indicated in the composition of long-term liabilities in line 1450 "Other liabilities".

This expense item reflects the debt on all types of payments to the budget (VAT, income tax, property tax, personal income tax, etc.).

For each tax that must be paid to the budget, to account 68 "Calculations of taxes and fees" open a separate subaccount. Reflect the accrual of tax amounts on the credit of the sub-accounts of account 68, and the payment of taxes to the budget or the reduction of this obligation on another basis - on the debit of the corresponding sub-accounts.

To reflect debt on taxes and duties in the balance sheet, use the credit balance for account 68, not repaid as of the reporting date.

How to calculate income tax

The reflection of income tax in accounting takes place in two stages. The accountant must first calculate the “tax on accounting profits,” and then adjust it so that the amount of tax reflected in the tax return is obtained.

“Tax on accounting profit (loss)” is called contingent expense (income) for income tax. It is calculated by the formula.

The formula for calculating the conditional expense (income) for income tax

At the end of the reporting period, the accountant needs to make the entry:

Debit 99, subaccount "Conditional expense (income) for income tax" Credit 68, subaccount "Calculations for income tax"
- conditional income tax expense has been charged

Debit 68, subaccount "Calculations for income tax" Credit 99, subaccount "Conditional expense (income) for income tax"
- conditional income tax has been accrued.

In PBU 18/02, the income tax payable to the budget is referred to as "current income tax". It is reflected in the income tax return. The relationship between the current income tax and the notional expense (income) for income tax is reflected in the formula.

The formula for calculating the current income tax

If, in this case, the current income tax turns out to be negative, then it is assumed to be zero.

EXAMPLE 1. HOW TO CALCULATE INCOME TAX

During the quarter, the following happened:

Hospitality expenses exceeded the permissible standard by 4000 rubles;

Depreciation deductions in accounting amounted to 7,000 rubles, of which only 4,000 rubles. taken into account for tax purposes;

Accrued but not received dividends from equity participation in a foreign company - 8,000 rubles.

How the differences are formed is shown in the table:

Let us remind you that dividends received from foreign organizations are subject to income tax at a rate of 0 or 13% (clause 3 of article 284 of the Tax Code of the Russian Federation). Dividends are recognized as non-operating income at the date of receipt of funds to the settlement account of the organization. We will assume that the rate of 13% is applied to dividends, and all other income of the "Asset" is taxed at the rate of 20%.

The "Asset" accountant will make the following entries:

Debit 99, subaccount "Permanent tax liability" Credit 68
- 800 rubles. (RUB 4,000 × 20%) - a permanent tax liability is reflected (notional income tax expense has been charged additionally);

Debit 09 Credit 68
- 600 rubles. (RUB 3,000 × 20%) - a deferred tax asset is reflected (notional income tax expense has been charged additionally);

Debit 68 Credit 77
- 1040 rubles. (RUB 8,000 × 13%) - a deferred tax liability has been recognized (notional income tax expense has been written off).

If your company does not apply PBU 18/02 (which should be reflected in its accounting policy), then tax is charged on the basis of a tax return for income tax. In this case, the amount of the current income tax corresponds to the amount of the calculated income tax reflected in the declaration.

EXAMPLE 2. HOW TO REFLECT A PROFIT TAX BASED ON A DECLARATION

When transferring tax to the budget, make the following entry:

Debit 68, subaccount "Calculations of income tax" Credit 51
- the amount of income tax has been paid to the budget.

The operation of accrual of contingent expense (income) on income tax is not reflected in tax accounting.

Read also "For which companies will the income tax be reduced"

How to calculate VAT

VAT payable to the budget is charged when performing certain business transactions. The earliest of the two dates is the moment of accrual:

• the day when the goods (works, services, property rights) are shipped or transferred to the buyer;
• the day of receipt of payment (including partial) on account of the forthcoming deliveries of goods (works, services, property rights).

The firm may not ship the goods, but transfer the ownership of the goods to the buyer. Such a transfer, according to the Tax Code, is equated to shipment. Therefore, after the shipment of the goods or the transfer of title to it, you must charge the tax.

To calculate tax, apply the transactions:

Debit 90-3 Credit 68, subaccount "Calculations for VAT"
- VAT accrued due to receipt from buyers for the goods sold to them (finished products, semi-finished products of our own production, work performed, services rendered);

- VAT accrued due to receipt from buyers for the fixed assets, intangible assets, materials, other property sold by them, the sale of which is not an ordinary activity for the organization;

Debit 91-2 Credit 68, subaccount "Calculations for VAT"
- VAT is charged due to receipt from customers for services rendered, the implementation of which is not an ordinary activity for the organization (for example, one-time lease of fixed assets);

Debit 91-2 Credit 68, subaccount "Calculations for VAT"
- VAT charged on transfer of property rights;

Debit 19 Credit 68, subaccount "Calculations for VAT"
- VAT was charged during construction by a household, when importing goods, when VAT is restored at the time of transfer of property to the authorized capital of another company;

Debit 76 Credit 68, subaccount "Calculations for VAT"
- VAT was charged upon receipt of an advance (prepayment) from a buyer or customer;

Debit 60 (76) Credit 68, subaccount "Calculations for VAT"
- VAT withheld by the tax agent from the seller's income.

Read also "VAT from 2018"

How to calculate other taxes and fees

Excise taxes, like VAT, are charged on the debit of account 90 "Sales":

Debit 90-4 Credit 68, subaccount "Calculations of excise taxes"
- excise tax has been charged.

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 "Property tax calculations"
- property tax has been charged;

b) state duty for participation in court proceedings, registration or notarial actions:

Debit 91-2 Credit 68, subaccount "State duty calculations"
- the state duty has been charged;

c) transport tax:

Debit 91 Credit 68, subaccount "Calculations for transport tax"
- accrued transport tax;

d) land tax:

Debit 91 Credit 68, subaccount "Calculations of land tax"
- land tax has been charged.

The choice in favor of account 91 is explained by the fact that the above taxes are charged regardless of the conduct of ordinary activities.

Debit 44 Credit 68, subaccount "Settlements for trade fees"
- a trade fee has been charged.

"Resource" taxes and fees are charged on the debit of the accounts for accounting for production costs:

a) tax on the extraction of minerals:

Debit 20 (23, 25, 29) Credit 68, subaccount "Calculations of tax on the extraction of minerals"
- tax on the extraction of minerals has been charged;

b) fee for the use of objects of aquatic biological resources:

Debit 20 (23, 25, 29) Credit 68, subaccount "Calculations for the collection for the use of objects of aquatic biological resources"
- a fee has been charged for the use of objects of aquatic biological resources.

There are taxes that apply to a firm's financial performance. Such taxes are charged in correspondence with account 99 "Profits and losses":

Debit 99 Credit 68, subaccount "Calculations of tax on gambling business"
- tax charged on gambling business;

Debit 99 Credit 68, subaccount "Unified tax on imputed income"
-A tax has been charged on activities subject to UTII.

Payments for environmental pollution, customs duties are not related to taxes and fees.

Read also "New Tax Returns for 2017"

How to calculate tax sanctions

If an organization is imposed with tax sanctions, and it does not intend to challenge them, their amounts must be recognized and reflected in the report. If the organization is going to challenge them, then if the probability of a positive outcome is small (less than 50%), then the accounting should reflect the estimated liability.

It is necessary to reflect in the accounting the sanctions in respect of which the request for payment has been received, or the amounts that are debited by the tax authority from the current account without acceptance. Based on these two situations, the moment of their recognition in the accounting is also determined.

The accounting procedure for fines and other sanctions, as well as penalties for taxes, fees, insurance premiums and other similar payments is not regulated by regulatory legal acts of accounting.

PBU 10/99 "Organization's expenses" (approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n) mentions fines, penalties, forfeits for violating the terms of contracts as one of the types of other expenses (clause 11).

The Instructions for the Application of the Chart of Accounts for the Accounting of Financial and Economic Activities of Organizations (approved by Order of the Ministry of Finance of Russia No. 94n dated October 31, 2000) only mentions the reflection of tax sanctions for income tax. This should be done on account 99 “Profits and losses” in correspondence with account 68 “Calculations for taxes and fees”, subaccount “Calculations for income tax”, subaccounts of the second order “Calculations for penalties”, “Calculations for fines”.

Thus, income tax and other similar compulsory payments (taxes under the simplified tax system, UTII, unified agricultural tax), as well as the amount of tax sanctions on them in the statement of financial results do not participate in the formation of profit before tax, but form a net profit (loss).

EXAMPLE 3. HOW TO REFLECT THE CALCULATION OF TAX SANCTIONS

For the first quarter of the current year, the organization was charged penalties for the late transfer of advance payments for income tax in the amount of 5,000 rubles. The company is not going to challenge this decision. On the date of receipt of the request for payment, the accountant made an entry:

Debit 99 Credit 68
- 5000 rubles. - accrued interest on income tax.

With regard to sanctions for other taxes, the Ministry of Finance in the above Recommendations proposes to adhere to the following order.

Determining is the type of tax, contribution or levy with respect to which the organization is sanctioned, and the item of expenses to which its initial accrual is attributed. Fines and penalties paid by a taxpayer (except for profit tax and other similar mandatory payments) or payable in the statement of financial results form profit (loss) before tax.

Such sanctions are recognized as an expense in ordinary activities or as other expenses.

As part of expenses for ordinary activities, the sanction is recognized if the violation was committed in the reporting year and the sanction was recognized before its end or after the end, but before the date of signing the annual report. Its amount is referred to the same line item of the statement of financial results for the reporting period, to which the corresponding payment to the budget is related.

EXAMPLE 4. REFLECTION OF TAX PENALTY IN SALES COSTS

The organization untimely submitted to the tax office the calculation of insurance premiums for the first quarter of the current year. She was fined 6,000 rubles. The company does not plan to dispute the decision of the tax inspectorate.

The organization reflects the amount of wages and the calculation of insurance premiums on account 44 "Expenses for sale".

The amount of the fine should be reflected in the debit of account 44, since it was charged for the reporting year. On the date of receipt of the request for payment, the accountant made an entry:

Debit 44 Credit 69
- 6000 rubles. - a penalty on insurance premiums has been charged.

The sanction is recognized in other expenses if:

• the moment the sanction is recognized is outside the adjustment period or the sanction for the previous year is recognized;
• it is a sanction for tax, collection or other payment to the budget that is not recognized in profit (loss). For example, it is a sanction for VAT, which is an indirect tax, or for a tax that is included in the value of an asset.

EXAMPLE 5 HOW TO REFLECT PAST SANCTIONS

In August of the reporting year, organizations accrued penalties and a fine on insurance premiums for the last year. The company does not plan to challenge the decision of the controllers.

The accountant will reflect the amount of sanctions on the debit of account 91, since they were accrued for the last year.

EXAMPLE 6 HOW TO REFLECT SANCTIONS THAT WILL NOT BE OBJECTED

Organizations have charged fines and VAT penalties for the fourth quarter of last year and for the first quarter of this year due to overstated amounts of deductions. The company does not plan to dispute the accrual of sanctions.

The accountant will reflect the amount of VAT sanctions as part of other expenses (debit of account 91), regardless of the period for which they were charged.

Thus, the amounts of accrued sanctions on taxes, which are included in production costs, also form the profit of the reporting year before tax.

Read also "Internet portal buhgod.ru is ready to help accountants in the preparation of the report for 2017"

Annual report 2018
edited by V.I. Meshcheryakova

Bestseller of the year for an accountant.
The book that every accountant needs so that the preparation of a report does not turn into an ordeal for performance.

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Real estate transactions on a fee or contract basis Subclass 68.3 contains two groups of codes: ...

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Department of Rosprirodnadzor for the Crimean Federal District, Kerch Selection of a territorial body Central office of Rosprirodnadzor 02 Department of Rosprirodnadzor for ...

Debt to the budget

A free plan for the collection of revenues and expenditures of the state is: 1.excise 2.budget 3.deficit 4.internal debt

Tell me in the help of Form 39-1 from the tax office for which column is the tax debt to the budget reflected?

Everything is written - The state of the calculation of taxes (4 columns) if without a minus then this is an overpayment.

Accounting and taxation, 2009, N 12. Reconciliation of calculations with the budget for taxes and fees. 1 shows the balance of settlements of tax arrears with a breakdown by arrears, overpayments, deferred installments ...

How do you work as an accountant if you cannot figure out an ordinary tax certificate? I'm amazed!

"Amounts plus" are overpayments, "Amounts minus" are arrears. So your debts are penny and only on foam

Who has come across and knows? What is the right way and can the company be closed? If debts to the budget for taxes are 300 thousand rubles.

The state has created all the conditions so that individual entrepreneurs do not have tax arrears, and the corresponding payments are timely received to the budget, specialized services have been organized to clarify the amount of debt and its payment.

What is there to know ... you turn to a normal lawyer, he has homeless drug addicts. who are ready to take care of everything ... and debts too ...

Sell ​​to the Far East ...

Why didn't you pay so much taxes?

If “as is correct” and according to the law, the government authorities - tax and off-budget funds - will not allow you to close an enterprise (organization) with debts.
There are three legal options:
- completely repay the debt and liquidate the company voluntarily;
- apply for bankruptcy (not cheap pleasure), conduct bankruptcy proceedings in accordance with all the rules and exclude the company from the Unified State Register of Legal Entities (here either the debts will be paid forcibly, or they will be written off due to the lack of property, but the activities of the bankruptcy administrator will have to be paid in any case);
- sell to another owner and let his head hurt.

Tell me, how is the inventory of accounts payable with the tax budget carried out at the enterprise?

You need to take from the tax office or a reconciliation statement or a certificate of debt. The act will contain your accruals and your payment. The certificate contains only debt or overpayment.
When making an inventory of settlements with the budget and extra-budgetary funds
there is a reconciliation of accounting data for accounts 68 "Settlements for
taxes and fees "and 69" Settlements for social insurance and
security "with the amounts of taxes calculated in the declarations, as well as with
amounts transferred to pay taxes and fees. Moreover, according to
unpaid taxes on time, it is necessary to check the calculation of penalties and their
payment, as well as penalties.

This should also include arrears in payment of contributions, penalties and fines to the budgets of state extra-budgetary funds. According to article 59 of the Tax Code, arrears on taxes and fees, which cannot be collected for reasons of economic ...

Reconciliation with the Federal Tax Service Inspectorate for taxes must be carried out.

Penalty for late payment of taxes by individual entrepreneur

Well, first of all, which taxation system should be clarified. Depending on this, we will tell you what and where to pay. And in the pfr you really need to pay fixed payments at the end of the year.
For late payment, a penalty interest is withheld, not a fine. A fine is levied in the amount of 1000 for late filing of the declaration.

Tax arrears, or rather arrears of Art. 11 of the Tax Code of the Russian Federation on taxes is the amount of a tax payment not transferred to the state budget within the period established by law. For different taxes, the due date is different.

Whatever system you are on, it's too early to pay))) the declaration is submitted once a year. from January to April inclusive. and the tax is paid the same way.
but with a pension you need to strain yourself up and pay your pension until December 31st.

The income tax was transferred to the budget (part of the debt for the previous month was also paid off) D? K?

Income tax was transferred to the budget Dt 68 kt 51

To approve the attached Regulations on carrying out in 2000 the repayment of overdue tax arrears to the federal budget using funds from the early repayment of federal loan bonds with a constant coupon yield.

Is the tax debt to the budget considered a short-term liability?

Prompt Tax arrears to the budget refer to liabilities or assets?

Will you get a penny for the deductions to the budget? it's not difficult right there =) passive

Tax arrears to the budget are a passive. The balance sheet is reflected in section 5. SHORT-TERM LIABILITIES on the line tax and levy arrears 624.

It's your debt to liabilities!

Your obligations are all passive

If you must, then this is a liability. And if there is an overpayment, then an asset.

Transferred to the budget profit tax 15.10 Settlements with the budget Settlement account D-t 5600 K-t 5600 additional amount due to the budget ...

Tax arrears to the budget are a passive. The balance sheet is reflected in section 5. SHORT-TERM LIABILITIES on the line tax and levy arrears (624)

Whose obligation for the company to take a certificate from the tax office on the absence of debt to the budget?

Income tax debts to the budget Electrical equipment Payables to staff

It is immediately clear that the student ... I am writing, but what I am writing I do not see. Oh, poor teachers who listen to this nonsense on exams….

At the same time, tax arrears appear, which are also recorded in this line. The way in which the organization reflects the calculations with the budget for land tax should be recorded in the accounting policy of the company.

There are practically no postings here. Some initial accounts…. Where does this ridiculous statement come from?

How to correctly write an explanation to the tax office about the existing debt to the budget?

Forgive us our debts….

Definition of the item Debt to the budget line 626 reflects the organization's debt to the budget for taxes and fees.

The IFTS does not need your explanations ... only if you ask for a deferred payment, but it is difficult to get it

Why is that? on the basis of which article of the code is it required? read the paper tax.

Tell me how to get a certificate on tax calculations, budget arrears

Are the tax authorities obliged to make a refund if there is an overpayment to the regional budget and arrears to the federal budget?

Tax authorities and budgetary organizations never make a refund of overpaid amounts. According to the rules, they are obliged to set off the amount of the overpayment against future payments.
According to the second option, as a rule, a re-account for payments of different purposes is not done. The amount of the overpayment for one appointment will be credited against future payments for the same appointment, and under another item you will have to make an additional payment in the amount of the unpaid amount.

At the final stage, it is necessary to determine the debt to the budget to draw up the forecast balance, which is calculated using the formula Balance of tax arrears at the end of the period Balance of tax arrears at the beginning ...

The tax authority has the right, in the absence of any statements from the taxpayer, to set off the overpayment of tax against future payments or against arrears of interest. When the tax is refunded, they will look at what tax you have arrears (in this case, they will pay special attention to the budget - local, regional or federal) In general, when returning it, they will ask you to pay off debts for all taxes.

In accordance with Art. 78 of the Tax Code of the Russian Federation, overpaid tax payments are subject to offset or refund at your request (application). Usually, the tax authorities conduct a joint audit and draw up the results with an act (according to the Tax Code of the Russian Federation, the tax authorities are required to notify you of the overpayment within 10 days) and, on the basis of the data of the reconciliation report, state your desire for offset or refund in writing. If there are arrears on other taxes of the corresponding type, fines and penalties, the offset is made by the tax authorities on their own. As for the deadline for filing an application, three years from the date of the overpayment. In your case, we are talking about a budget of different levels, so offset is not possible. According to the first option: the actions of the tax authorities are competent and legal (Article 78 of the Tax Code of the Russian Federation, clause 5). According to the second option: you need to make a VAT refund, and liquidate the debt for income tax.

What will be the accounting entry: income tax arrears transferred to the budget

Inspectorate of the Federal Tax Service sent a request for the payment of tax, penalty interest. How to reflect in accounting the arrears and penalties on the unified social tax to the federal budget?

Penalties are charged on account D 99, on K 69. (FB subaccount), and you simply pay the arrears, after all, it was formed as a result of your accrual.

Find out your debts. Dear users! We suggest you use one of the following services, about the amounts of accrued and paid tax payments, about the presence of overpayments, pay tax charges, fill out ...

First, check the calculations, maybe not all payments have been credited. If, nevertheless, the tax law is right. then the tax (penalty) shall be charged additionally by D20 (26.44) K69 and paid by D69 K51.
The amounts of interest and fines do not reduce taxable income D99 K69.

What do the balances mean by CT count 68.02 and CT count? 68.04.01, should they be zero at the end of the period?

This is nothing more than a debt to the budget for certain types of taxes, which are reflected in sub-accounts. They can rarely be zero, except when there are no charges….

If the audit of the tax arrears of individuals has shown the existence of such, it must be repaid. Debtors and non-payers were pressed at all times - for example, by the fact that they were not allowed to go abroad. Agree that it's a shame because of a penny debt to the budget ...

This means tax arrears payable to the budget. If at the end of the period the balance on this account is "zero", then this means that there is no debt - but this is rare, usually taxes are paid after the end of the reporting period, so the balance of account 68 is credit.

Tax

Certificate of the absence of debt, or rather, a certificate of the fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines

Debt corporate income tax. Debts to the budget for local taxes and fees - everything.

Let who buys, he is soared about this. the tax authorities do not give such certificates and no one gives them. You can provide them with a certificate of open accounts from the tax office and an extract from banks for each account, then for all property certificates from the relevant authorities about the absence of the right of third parties or encumbrances. For real estate from the Russian Register, for cars from MREO, etc.

Help solve the problem on boo. accounting

At first glance, it is an unprofitable organization, but it really doesn’t work out to count ... There is no roll, the cost of materials.

Tax arrears to the budget. Details of the question You can visit the website www.himki.byx.ru to see the organization's debt by the details, to the tax office and how to do it. If it is not possible on the website, then how can it be possible without coming to the tax office?

And if the tax office once refused to liquidate, is it necessary to submit the publication to the Bulletin again?

Che to do something, how to get a quick certificate from the tax office about the absence of debts to the budget

So go to any consulting company that conducts accounting, they just all have garters in the tax office, I think it's a day of work for them, if you don't want to stand in line ...)))

Only if there are established relations with the Federal Tax Service Inspectorate.

The head of the organization provided a loan to pay off taxes and fees arrears to the budget

If issued in submission, then it is necessary

Home gt Clarifications gt Accounts gt Correspondence of accounts Account 68 Settlements with the budget Expert consultation, 1997.

No. It is necessary to conclude an interest-free loan agreement between the organization and the head of the organization. Acceptance of money at the cash desk is carried out by a credit slip. This money is deposited in the bank.

Please help me solve the problem.

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ON THE ACTIVITIES OF TAX BODIES ON THE SETTLEMENT OF TAX DEBTS AND THE WAYS OF ITS IMPROVEMENT

One of the mechanisms of influence on the national economy and the formation of financial resources of the state is the tax system, and the collection of taxes and fees characterizes its efficiency. However, persisting non-payments not only reduce the efficiency of tax relations, but also limit the government's ability to finance investment and social projects.

The main reasons for the emergence of tax arrears: inability to work in a market economy, unwillingness to pay taxes, imperfect tax system, non-financing of government orders, etc.

The specificity of the settlement of tax liabilities arrears is determined by the economic essence of tax relations. Tax relations are formed on the basis of economic, financial, property relations, have a public law nature, and are based on the power relations between the state and the taxpayer (payer of fees). The state is interested in the speedy and full fulfillment of tax obligations by legal entities and therefore has created a powerful, specialized system of state coercion (tax, control, legal, security structures).

Tax debt is the amount of tax liabilities payable within a certain period and is considered as the total debt, which includes late tax required by law, as well as accrued interest and penalties.

In this case, tax debt should be considered as the concept of “total debt, consisting of settled debt and unsettled debt”.

The settled debt means the debt in respect of which all measures of uncontested collection and in the court have been applied: restructured debt; the amount of debt deferred or deferred on the basis of a decision of an arbitration court or a higher tax authority; the amount of debt suspended pending the adoption of the decision of the arbitration court on the merits; debt collected by the bailiff service; debt in respect of which the bankruptcy procedure was initiated.

Unsettled debt consists of debt that cannot be collected due to a missed deadline and arrears, that is, the amount of tax unpaid within the specified time period.

According to the head of the department of corporate governance of the Ministry of Economic Development of the Russian Federation R. Meshkov, the mechanism for settling tax arrears and other obligatory payments to budgets and state extra-budgetary funds, as well as penalties and tax sanctions, can be implemented by identifying four forms: voluntary-declarative, notification-warning, security, compulsory (see Fig. 1).

The voluntary-declarative form of settlement of tax arrears provides for the declarative nature of the process based on decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, the methods of this form are applied by taxpayers on a voluntary basis.

The notification and warning form includes the actions of the taxpayer to pay off the debt in accordance with the claims for payment of tax, indicating the amount of arrears, penalties, fines and the deadline for fulfilling the claim, as well as measures to collect tax and ensure the fulfillment of obligations if the taxpayer ignores the claim. In addition, a method is also provided for offsetting the amounts overpaid or recovered against the debt of the taxpayer.

Methods and tools of the security form for the implementation of the mechanism for the settlement of tax arrears ensure the fulfillment of the obligation to pay taxes and fees. Insufficiently clear legislative elaboration of the procedure for applying the provisions of civil legislation on pledges and sureties in the tax sphere, as well as a complete lack of experience in their application, create additional risks for the parties to a pledge or surety agreement. For example, the tax authorities in 2002 - 2009. this form of security for the obligation to pay taxes and fees was not actually applied.

The unconditional requirement of the state is the obligation to pay taxes, which applies to all taxpayers. The taxpayer is not entitled to dispose of that part of his property or income, which in the form of a certain amount of money is subject to contribution to the treasury. Failure to pay tax on time must be compensated for by paying off the tax liability, full compensation for damage incurred by the state as a result of late payment of the tax. Therefore, the method of a security form is applied to the amount of tax not paid in time (arrears) - the accrual of penalties as compensation for losses of the state treasury as a result of shortfall in tax amounts in time in case of delay in tax payment.

Specific methods, tools and procedures are applied by the tax authorities within the framework of the fourth form - the compulsory form of the implementation of the mechanism for the settlement of tax arrears:

• collection orders to the bank for the indisputable write-off from the taxpayer's accounts of the amount owed to the budget system;
• the decision to collect at the expense of property by transferring to the bailiffs' decisions of the tax authorities, in accordance with Art. 47 of the Tax Code of the Russian Federation, court orders and writs of execution;
• bankruptcy procedures - supervision, financial recovery, external management, bankruptcy proceedings.

Let us assess the level and dynamics of the tax debt of legal entities in the Tyumen region (Table 1).

Table 1 - Dynamics of tax debts of legal entities in the Tyumen region (thousand rubles) *

Tax budget: arrears of income, asset or liability, levy account

Asset or liability tax

proizvodstvennyeSooruzheniyaMashiny buildings and oborudovanieTransportnye sredstvaMnogoletnie nasazhdeniyaZdanie sports kompleksaObligatsii with a maturity of more than 1 godaToplivoTarnye materialyMineralnye udobreniyaStroitelnye materialyNematerialnye aktivyMolodnyak zhivotnyhSemenaSkot worker and produktivnyyKormaZadolzhennost pokupateleyZadolzhennost accountable litsZapasnye chastiAktsii for up to 1 godaGotovaya products (heading part) building pekarniZdanie baniKassaRaschetny schetSpetsialnye accounts in bankahZatraty for the purchase of software for computers

Purchase costs of property, plant and equipment

Depreciation of fixed assets Authorized capital Reserve capital Debt to the social insurance fund Settlements on short-term loans to the bank Settlements on long-term loans to the bank Debt to the budget Debt to various creditors Debt to employees of the company for wages

Amortization of intangible assets

The balance does not add up, please tell me what is the mistake?

With numbers it looks like this:

Assignment: draw up a balance sheet - asset and liability do not converge

Hello! Please check for correctness. It's just that the asset and liability do not add up in the balance sheet.

Materials-10 A, amount 1108 Debts to the organization's personnel for wages-70 A P, amount 69 Debt to the budget for taxes and fees-68 P, amount 69 Retained earnings-84 P, amount 1802 Buildings of production workshops-20 A, amount 5503 Licenses-04 A, amount 8 Cash on the current account in the bank-51 A, amount 931 Long-term loan-67 P, amount 2100 Debt to suppliers for materials received-60 A P, amount 408 Debt of employees on a loan taken at the enterprise for the construction of houses-73 A P, amount 2100 Short-term government bonds -58 A, amount 2000 Authorized capital-80 P, amount 5000 Short-term loan-66 P, amount 400 Targeted financing-86 P, amount 1300

Advance payment received from buyers for products-62 А P, amount 450

Type of household operations: Received materials from suppliers-D10 K60, amount 354 Paid from the current account to suppliers materials-D60 K51, amount 354 Received from the cash desk from the current account cash for issuing wages-D50 K51, amount 69 Issued from the cash desk wages-D70 K50, amount 69 Released from the warehouse for production materials-D20 K10, amount 108 Accrued wages to workers of the main production-D20 K70, amount 22 Released finished products-D43 K20, amount 130 Withdrawn from wages tax on personal income-D70 K68, amount 8

Part of the long-term loan-D67 K51 repaid, amount 15

Bukh balance: Asset at the beginning of the period: Materials-10 A, amount 1108 Buildings of production shops-20 A, amount 5503 Cash on the bank account-51 A, amount 931 Short-term government bonds-58 A, amount 2000 Licenses-04 A, amount 8 Received from buyers advance payment for products-62 А P, amount 450

BALANCE at the beginning of the period: 10000

Liabilities at the beginning of the period: Arrears to the organization's personnel for wages-70 A P, amount 69 Debt to the budget for taxes and fees-68 P, amount 121 Retained earnings-84 P, amount 1802 Long-term loan-67 P, amount 2100 Debt to suppliers for materials received-60 A P, amount 408 Debt of employees on a loan taken at the enterprise for the construction of houses-73 A P, amount 2100 Authorized capital-80 P, amount 5000 Short-term loan-66 P, amount 400 Targeted financing-86 P, amount 1300

BALANCE at the beginning of the period: 13300

Then I opened accounts for synthetic accounting and I got the Asset at the end of the period: Materials-10 A, amount 1354 Buildings of production workshops-20 A, amount 5503 Cash on the bank account-51 A, amount 493 Short-term government bonds-58 A, amount 2000 Licenses- 04 А, amount 8 Advance received from buyers for products-62 А П, amount 450 Finished products-43 А, amount 130

BALANCE at the end of the period: 9938

Liabilities at the end of the period: Payables to the organization's personnel for wages-70 A P, amount 14 Debts to the budget for taxes and fees-68 P, amount 129 Retained earnings-84 P, amount 1802 Long-term loan-67 P, amount 2085 Debt to suppliers for materials received-60 A P, amount 408 Debt of employees on a loan taken at the enterprise for the construction of houses-73 A P, amount 2100 Authorized capital-80 P, amount 5000 Short-term loan-66 P, amount 400 Targeted financing-86 P, amount 1300

BALANCE at the end of the period: 13238

Accounting task

Good day!
When you ask a question, please do not forget about the forum rules. Let me remind you: we strive to create a friendly atmosphere on our forum. Therefore, it is customary for us to say hello, and also to say “thank you” and “please”. Respectful attitude towards members of the forum, experts and moderators is a requirement of the forum rules.

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it would be more convenient if you numbered the positions.

See what happens:

Debt to supplier (Liability) - true
Wage arrears (Liability) - true

Debt to accountable persons (Asset) - why? This is the same accounts payable, only it is formulated differently.

Debt Petrov on a loan (Liability) - why? As I understand it, Petrov should, i.e. Accounts Receivable (or better to tell you they should)

Task: defining an asset and a liability

Good day! Please help, check this task)

1) Funds were transferred from the current account to the supplier for materials - Liability 2) Cash was received from the current account for payment of wages and travel expenses - Asset 3) Wages were issued to the organization's personnel - Liability 4) Issued from the cash desk to an employee on a business trip expenses - Liability5) Materials received from suppliers - Asset6) Cash received from buyers - Asset7) Written off the accountable amounts spent on production needs - Liabilities8) Finished products released from production - Asset9) Wages were paid to workers for the production of products - Liabilities10) Income tax deducted from salary - Liability 11) Income tax transferred from the current account to the budget - Asset

Thank you very much in advance)

I also do not quite understand the question: only accounts are active and passive.
and business transactions are the same change in the entire balance (since we are talking about assets and liabilities)

Perhaps after your explanations it will be clearer.

Sorry, I didn’t read the conditions of the problem. And such confusion came out

Here is the real challenge. Based on the data for the task: 1. Make up the balance sheet of CJSC "Vostok" as of July 1, 200_year 2. Reflect the changes in the balance sheet.

Determine the type of changes and draw up the balance sheet of CJSC "Vostok" and July 1 using the tables.

The composition of the household assets of CJSC "Vostok" as of July 1, 200_y.No. Of the item Name of household assets and sources of their formation Amount, rub.

Task data

Business transactions of CJSC "Vostok" in June
P / p of the business transaction Amount, rub.

Balance sheet: defining active and passive accounts

Hello. Help with balance. Help determine where the account is active where passive. Check, please. Asset and Liability Account name Account number As of January 1, 200X

Fixed assets 01 Asset Depreciation of fixed assets 02 Liability Intangible assets (patent) 04 Asset Amortization of intangible assets 05 Liability Deferred tax assets 09 Asset Materials 10 Asset Value added tax on acquired assets 19 Asset Main production 20 Asset Finished goods 43 AssetKassa 50 Asset Settlement accounts 51 Asset Foreign currency accounts 52 AssetSpecial deposits) 55 Asset Financial investments 58 Asset Provisions for impairment of investments in securities 59 Liabilities Settlements with suppliers and contractors: - advances issued Dt 60 Cr 51 Asset

For the received material values, accepted works and services Дт 10 Кт 60 Liabilities

Settlements with buyers and customers: - advances received Dt 51 Kt 62 Liabilities

For shipped products Dt 62 Kt 43 Asset

Provisions for doubtful debts 63 Liabilities Settlements on short-term loans and borrowings (loans) 66 Liabilities Settlements on taxes and fees 68 Liabilities Settlements on social insurance and security 69 Liabilities Settlements with staff on remuneration 70 Liabilities Deferred tax liabilities 77 Liabilities Share capital 80 Liabilities Surplus capital 82 Liabilities 84 Passive

Leased property, plant and equipment 011 Liability

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Score 68 - Active or Passive?

All organizations, regardless of their status, are recognized as taxpayers. The state of settlements with the budget reflects account 68 "Calculations of taxes and fees". Analysis of the records gives an idea of ​​the accrued and fulfilled obligations, the presence of credit or debit tax arrears.

Account characteristics 68

Organizations and entrepreneurs, based on the results of their economic activities, must transfer part of their funds to the budget. Individuals have the same responsibilities.

The accrual of taxes for legal entities reflects 68 accounts in the accounting department. Operations for the payment of budgetary obligations are also formed by account 68.

68 count - active or passive?

Account 68 in accounting can have both a debit and a credit balance, depending on the nature of the debt. In the event of an overpayment of tax liabilities, the balance becomes debit. In the presence of debt, on the contrary, the amount that needs to be transferred to the budget is located on the credit balances.

Analytical accounting for account 68 is kept separately for each type of tax. The final result is summed up, while for some payments the balance can take on a debit value, for others - a credit value.

Thus, account 68 belongs to the group of active-passive accounts. The balance of these records is expanded, that is, the debit balance is reflected in the balance sheet asset, while the credit balance is included in the liability.

Account 68 in accounting

Tax liabilities are accrued based on the results of economic activity using account 68. Each type of tax that the organization must transfer has its own subaccount.

According to the methods of accrual, the following types of taxes are distinguished:

1. Property. They are paid for the ownership of any object - transport, land, property on the balance sheet of the organization. Taxes are calculated on the basis of the value of the taxable base, do not depend on the results of the company.
2. Indirect taxes are included in the cost of goods or services provided (VAT, excise taxes, customs duties). The final payer is the direct consumer.
3. Taxes based on the results of economic activities. Calculated based on the profit received.

Credit account 68 shows the accrued amounts that need to be transferred to the budget. The data must match the results of tax reporting - declarations, calculations. Debit 68 of the account shows transactions to pay off debt or to reduce the amount of tax liabilities.

Account transactions 68

Analytical accounting is carried out for all types of taxes. Correspondence of account 68 depends on the nature of the transaction, as it is characterized in individual cases 68 account - active or passive. So, debit account. 68 is formed in the following cases:

1. When paid to the budget - Dt 68 - Kt 51.
2. In the presence of "input" VAT - Dt 68 - Kt 19 - to deduct VAT for the goods and services received.

For a loan, account 68 in accounting can generate the following entries:

• Dt 99 - Kt 68 - calculation of income tax;
• Дт 91 - Кт 68 - VAT is reflected from sales for other (non-core) types of activity;
• Dt 90 - Kt 68 - VAT is included in the cost of the goods;
• Dt 70 - Kt 68 - personal income tax accrued when calculating wages, account 68 is used.1.

When offsetting tax liabilities, the transaction will look like this:

• Dt 68 - CT 68, by count. 68 sub-accounts will correspond to the types of taxes that are involved in the operation. Tax offset is carried out in the presence of confirmation of the tax inspection within the budgets of one type (federal, regional, local).

Example 1

• Dt 26 - Kt 70 - 45,000 rubles - accrued wages;
• Dt 70 - Kt 68 1 - 5850 rubles - personal income tax withheld;
• Dt 68 1 - Kt 51 - 5850 rubles - personal income tax transferred to the budget.

Example 2

• Дт 26 - Кт 60 - 40,000 rubles - goods from the supplier were capitalized;
• Дт 19 - Кт 60 - 7200 rubles - “input” VAT is reflected;
• Dt 62 - Kt 90 - 88,500 rubles - sales of products to the buyer;
• Дт 90 - Кт 26 - 75,000 rubles - the cost of goods sold excluding VAT is reflected;
• Дт 90 - Кт 68 2 ―13,500 rubles - VAT charged on the sale of goods to customers;
• Кт 68 2 - Дт 19 - 6300 rubles - the amount of VAT payable.

Account analysis 68

In more detail, the state of calculations for company taxes can be seen by analyzing the subaccounts to account 68. Each tax or fee corresponds to a separate subaccount, calculations are also carried out separately from each other. The current list is fixed in the accounting policy of the entity, the chart of accounts 68 can be subdivided as follows:

• 68 01 accounting account reflects the state of settlements on personal income tax for employees;
• 68 02 - invoice showing the accrued VAT;
• 68 03 - excise taxes;
• 68 04 - income tax;
• 68 06 - land tax;
• 68 07 - transport tax;
• 68 08 - tax on property of organizations;
• 68 10 - other payments to the budget;
• 68 11 - UTII;
• 68 12 - tax paid in connection with the use of the simplified tax system.

Sub-accounts 68 of the accounting account are used, depending on the type and nature of the activity of the economic entity. The presented list can be supplemented or shortened.

The balance sheet for account 68 contains summary information, it can be considered both as a whole for the obligations of the organization, and separately for each type.

Account 68 in accounting: transactions, sub-accounts, examples for dummies

Account 68 of accounting is an active-passive account "Calculations of taxes and fees", represents general information on calculations with budgets for taxes and fees paid by the enterprise, and the taxes of its employees.

Account 68 in accounting

Account 68 is credited for the amounts, according to tax returns or calculations in correspondence:

• Account 99 - for the amount of accrued income tax;
• Account 70 - for the amount of personal income tax;
• Accounts 20, 25, 26, 44 - for the amount of local taxes, transport tax, property, etc .;
• Accounts 90.3, 91.2, 76.АВ - when calculating VAT for the reporting quarter;
• Account 51 - upon receipt of overpaid tax from the budget.

The debit of the account takes into account the amount of taxes actually transferred to the budget, including the amount of VAT written off from account 19.

Sub-accounts 68 accounts "Calculations of taxes and fees"

Sub-accounts on account 68 are used for taxes and fees that the company pays, depending on the chosen field of activity and tax regime. At the same time, a separate sub-account is opened for each type of taxes:

Additional sub-accounts for 68 accounts can also be opened:

• 68.11 - UTII;
• 68.12 - USN;
• 68.13 - Trade fee.

Typical wiring

The main transactions for this account are presented in the table:

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Account Dt	Account CT	Description of wiring	A document base
68	19	Tax amounts actually transferred to the budget + VAT	Payment order
68	50/51,52,55	Payment of tax debts in cash or through a bank	Payment order
70/75	68	Personal income tax withheld from the income of employees or founders	Payslip
According to the amounts of calculations for contributions to the budgets
99	68	Income tax reflected	Help-calculation
70	68	We reflect the amount of accrued personal income tax	Payslip
90	68	We reflect VAT, excise taxes, indirect taxes	Accounting information
91	68	We reflect financial results (operating expenses)	Help-calculation / Certificate of acceptance and transfer

Example 1. Postings on subaccount 68.01 "personal income tax"

Postings for the accrual of personal income tax on account 68:

Example 2. Postings on subaccount 68.02 "VAT"

In LLC "Leto" according to the results of the 2nd quarter (main activity):

• VAT charged in the amount of RUB 78,958;
• Restored VAT accepted for deduction (advance payment) in the previous quarter in the amount of RUB 36,695;
• VAT from the sale of fixed assets amounted to RUB 7,959.

The accountant of LLC "Leto" reflected the accrual of VAT with the following entries:

Example 3. Postings on subaccount 68.04 "Income tax"

To account for calculations of income tax with the budget, subaccount 68.04.01 is used, and for calculating tax, a subaccount 68.04.02 is used, which is closed on account 68.04.01 at the end of the period.

Income tax is calculated on an accrual basis, taking into account advances for the reporting periods: quarter, 06 and 09 months and based on the results of the tax period - a calendar year.

The accountant of Vesna LLC has formed the following entries for subaccount 68.04 "Income tax":

In order for the conveyors to work without stopping, and the work process is not interrupted, there is always a stock of materials in the warehouses. However, there are also such circulating assets that serve the production process for at least a year. What are current assets:

• materials - the main current asset;
• of course, cash is the most liquid commodity;
• funds in accounts receivable (what third-party enterprises and organizations owe this);
• goods already produced and stored in warehouses;
• goods already produced and delivered to the customer, but not yet paid for (when he pays for them, it will be cash);
• Services already provided but not yet paid for.

Non-current assets are shown in the 1st section of the balance sheet, and current assets in the 2nd section of the balance sheet, together they make up the Asset of the Balance.

Tell me in the help of Form 39-1 from the tax office for which column is the tax debt to the budget reflected? Everything is written - The state of the calculation of taxes (4 columns) if without a minus then this is an overpayment. 13.06.2012.

Collecting information on the amount of property tax of a budgetary institution and land tax for 2012. Algorithm for checking the Report on corporate property tax debt and land tax for 9 months of 2007

How do you work as an accountant if you cannot figure out an ordinary tax certificate? I'm amazed! "Amounts plus" are overpayments, "Amounts minus" are arrears.

So your debts are penny and only on foam. Who has come across and knows? What is the right way and can the company be closed? If debts to the budget for taxes are 300 thousand rubles. Information on accounts receivable and payable of the institution f.

Current assets

Skip the scan of the cameral act. Help solve the problem on boo. accounting At first glance, it is an unprofitable organization, but it really will not work to count ... There is no roll, the cost of materials. How to write off accounts payable in a budgetary institution.

It is necessary to write off accounts payable in a timely manner. New tips from KakProsto.
Featured article. How to find out the debt on taxes and fines.

Textbook

Calculation of the current and absolute liquidity ratios makes it possible to assess the company's solvency in the short term.

Unlike the absolute liquidity indicator, the coverage ratio reflects the ability of the company to meet its debts in the long term.

Absolute liquidity shows the ability of an organization to pay off its most urgent obligations with its cash and collected accounts receivable.

When determining the indicator of current liquidity, not only money received from the sale of finished products and the sale of receivables, but also funds from the sale of current assets are taken into account.

• the provisions of IAS 1, which encourages the appropriate classification of assets into current and non-current, liquid and illiquid;
• the position of the Ministry of Finance, considered by us above, according to which advances as a kind of accounts receivable in some cases can be attributed to non-current assets.

You can use a different approach - enter additional lines to the balance.

What is the difference between non-current and current assets? The answer to this question can be given by any accountant from the height of his professionalism, but we will try to look at the question through the eyes of a common man in the street.

To work even in the smallest production, you need to know what constitutes profit and what constitutes costs, especially if you are a financially responsible person.

V1: classification of funds and sources of their formation

It can also be called accounts payable. There are two types of creditors in the enterprise:

1. Current accounts payable is a debt that the company needs to pay, but the due date has not yet come. For example, UTII is charged on the last day of the quarter, and is paid no later than the 25th day of the month following the reporting quarter.
2. Overdue accounts payable is a debt that has passed its due date. In the event of such a debt, the tax authorities charge the amount of arrears: penalties and fines.

This material will help you figure out what is part of accounts payable and after how many months it becomes overdue.

Rustemchik, open the book and read it. If you are already stupid with the basics, then go to work as a janitor. It seems that everything is written in Russian: 1) part of the balance sheet (left side), reflecting the composition and value of the organization's property at a certain date. 2) belonging to a legal entity or an entrepreneur. Brainwash, boy.

It will get worse further. Fixed assets are what is on the balance sheet of the institution, from the chair to the refrigerator. The SOS indicator is used to assess the ability of an enterprise to pay off short-term liabilities by selling all its current assets. The more own circulating assets of the organization, the more financially stable it is.

A negative COC indicator indicates potential financial risks for the organization. Current liquidity ratio Current liquidity ratio is the percentage of an organization's short-term assets to its short-term liabilities.

The current liquidity ratio characterizes the extent to which current assets cover short-term liabilities. The recommended value for this ratio is 200%. In this case, the company can cover all its short-term liabilities and it will have liquid funds to carry out its activities.

Is the tax debt to the budget considered a short-term liability? Prompt Tax arrears to the budget refer to liabilities or assets? Will you get a penny for the deductions to the budget? right there is not difficult =) liabilities Since January 1, 2015

the procedure for collecting debts for taxes and fees, fines and fines from organizations that have a personal account has been changed, i.e. with those who are participants in the budget process, paragraph 2 of Art. 11 Tax Code of the Russian Federation, Art. 220.1 BC RF. It's your debt to liabilities! Your obligations are all in liability. If you owe it, then it is a liability. And if there is an overpayment, then an asset.

The liability is of course K liabilities.
Accounting for deferred expenses. Writing off bad accounts receivable. Features of the calculation with accountable Features of the recognition of assets as part of fixed assets of budgetary institutions. The procedure for calculating and paying property tax in accordance with ...

All that is needed for this is to monitor exchange rates and place the greatest emphasis on the liquidity of non-current assets. Going on a business trip on a weekend? Learn about compensation options. You can find out how maternity payments are calculated here.

At the address: http://helpacc.ru/ekonomika/budget/bdr-chto-eto.html you can find out about the financial planning tool - BDR. Current assets Their name speaks for itself: they completely "turn around" in one (maximum, two) production cycle. The simplest example of circulating assets is all the materials that go to the conveyor belt: their life is short.

Production, delivery, (storage), processing. Current assets are not involved in any other production cycle. Unless they will be used for fertilization or some other process not related to production. The volume of circulating assets on the balance sheet of the enterprise is, presumably, impressive.

Debt on budget taxes refers to non-current assets or current

Tax arrears to the budget are a passive. The balance sheet is reflected in section 5. SHORT-TERM LIABILITIES on the line tax arrears (624) How to write off the creditor correctly.

arrears (after the expiration of the deadline) for pollution tax in a budgetary institution Arrears to the budget for income tax Electrical equipment Payroll arrears It is immediately clear that a student ... I am writing, but I do not see what I am writing.

Oh, poor teachers who listen to this nonsense on exams…. Where З tax debts at the end of the period Зн taxes debts at the beginning of the period Нн taxes accrued Зр restructured debt Нв tax payments. There are practically no postings here.

Some initial accounts…. Where does this ridiculous statement come from? Tax offset: overpayment according to the simplified tax system, arrears - personal income tax In accordance with Art. 78, p.

There are scenarios in which it will be legitimate to classify it as a non-current asset. Let us consider on the basis of what criteria an alternative classification of receivables is acceptable.

This nuance will interest us, among other things, for the reason that in the section "Non-current assets" of the balance sheet form there is no line in which it would be possible to reflect accounts receivable in a straightforward form. In what cases is a receivable a non-current asset? The logic of the legislator, reflected in p.

PBU 4/99, in general, complies with the provisions of IAS 1, which states that assets should be classified into current and non-current. But the corresponding international standard also includes one more remarkable formulation, according to which the reflection of assets in the financial statements can be optimized based on their liquidity, and not on the division into current and non-current.

Current assets

Textbook

Since non-current assets "live" a long life, it is difficult to call them liquid. In other words, the turnover of fixed assets, that is, converting them, if necessary, into money, leaves much to be desired.

Some assets "lie" on the balance sheet of the enterprise as a dead weight, and sometimes even no one is in a hurry to write them off. Due to such costs, caused by the very essence of non-current assets, the balance sheet of the enterprise is kept in Russian rubles.

If there are no such problems: the fleet of equipment has been updated, the newly rebuilt buildings sparkle with the brilliance of novelty, and nothing is "lying around" in the warehouses, then, most likely, the enterprise works according to standards close to European ones, and in its interests, so that the liquidity of all its assets was high.

Then reporting can be carried out in foreign currency: depending on which country the company has most established relations with, it can be the euro or the dollar.

How non-current and current assets of the enterprise affect the cost

Current liabilities are understood as short-term liabilities less deferred income and reserves for future expenses.

Current assets There are other types of receivables. So, it can be represented by advances issued to counterparties, bills receivable, debts of founders for contributions to the authorized capital (cl.

What are current assets? Current assets are traditionally understood as the resources of the organization, which are used to ensure its economic activities within the operating cycle or other settlement period.

V1: classification of funds and sources of their formation

Under the lease agreement for the enterprise as a whole as a property complex used for entrepreneurial activity, the lessor undertakes to provide the tenant for a fee for temporary possession and use of land plots, buildings, structures, equipment and other fixed assets included in the enterprise, transfer in the manner, on the terms and within the limits determined by the contract, stocks of raw materials, fuel, materials and other circulating assets, rights to use land, water bodies and other natural resources, buildings, structures and equipment, other property rights of the lessor associated with the enterprise, rights to designations that individualize activities enterprises, and other exclusive rights, as well as to assign him the rights of claim and transfer debts related to the enterprise to him. "

Tax arrears of a budgetary institution

Tax Code of the Russian Federation: “Offset of the amount of overpaid tax to cover arrears on other taxes, arrears of fines and (or) fines to be paid or collected in cases stipulated by this Code, is made by the tax authorities independently.

In the case provided for in this paragraph, the decision to offset the amount of overpaid tax shall be made by the tax authority within 10 days from the date of discovery of the fact of excessive tax payment or from the date of the signing by the tax authority and the taxpayer of an act of joint reconciliation of taxes paid by him, if such a joint reconciliation was carried out, or from the date of entry into force of the court decision. The provision provided for by this paragraph does not prevent the taxpayer from submitting to the tax authority a written application for offsetting the amount of overpaid tax to pay off arrears (arrears in fines, fines).
By the Ministry of Finance of the Russian Federation and used by Russian enterprises (it is recorded in line 1230). Are accounts receivable and current assets the same category? So, Russian law, at first glance, makes it possible to say that accounts receivable are always current assets.
But it is not entirely legitimate to say so. In accordance with clause 66 of IAS 1 "Presentation of Financial Statements", current assets should include assets that:

• the company intends to sell or use within the operating cycle;
• the firm is holding for the purpose of trading;
• expected to be realized in value terms within 12 months after the end of the reporting period.

Other assets are prescribed by IAS 1 as non-current - in particular, those that are of a long-term nature (paragraph 67 of IAS 1).
The higher the debt coverage ratio, the more attractive the company is for potential borrowers.

The current liquidity indicator is calculated by dividing the sum of all current assets by the amount of current liabilities. The amount of current assets is determined by the indicators of the second section of the balance sheet "Current assets" and includes cash, reserves, debtor liabilities, short-term financial investments.

Current liabilities include short-term loans and borrowings, accounts payable and the amount of other borrowed funds.

The standard value of the debt repayment ratio should be greater than 2. The calculation of this indicator is of particular interest to creditors, since

its value reflects the ability of the enterprise to fully pay off its debts in the event of a decrease in the market price of assets. The absolute liquidity ratio is calculated as the ratio of highly liquid assets to the value of the most urgent liabilities.

The amount of cash and short-term financial investments is taken into account as highly liquid assets. Current liabilities are understood as short-term liabilities less deferred income and reserves for future expenses.

Based on the calculation of the absolute liquidity ratio, it is possible to determine the amount of urgent liabilities that the organization can repay as soon as possible. The optimal value of the coefficient is more than 0.2.

The value of this indicator is most important for future suppliers and lenders providing short-term loans.

The article was written based on materials from the sites: zullus.ru, 3zprint-msk.ru, lawyerportal.ru.