Sales revenue register example. Accounting and tax accounting: what's the difference? Accounting registers for the accrual of funds to non-profit enterprises

Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation for the first time clearly indicates the need for organizations to maintain tax records in order to calculate the tax base. Articles 313-333 of the Tax Code of the Russian Federation are devoted to this. However, one cannot say that Russian organizations did not keep tax records before. They have been doing this for several years, only until now accounting for tax purposes has not been officially called tax accounting. V.V. Patrov, Doctor of Economics, Professor of St. Petersburg State University.

What is tax accounting?

Tax accounting is the totality of all actions of an accountant related to taxation (preparation of tax returns, issuance of VAT invoices, keeping registers of received and issued invoices, books of purchases and sales, etc.).

For income tax, a striking example of tax accounting is the work carried out by accountants to compile Appendix No. 4 to the Instruction of the Ministry of Taxes of Russia dated July 15, 2000 No. 62 “Reference on the procedure for determining the data reflected on line 1 of the Calculation (tax return) of tax from actual profit”. In this certificate, an adjustment was made to accounting reported profit to determine taxable profit. To compile this certificate, organizations must keep separate records of expenses and incomes taken into account and not taken into account when taxing profits, the amount of excess of actual expenses over established standards, etc. Only earlier all these procedures were not called tax accounting. Therefore, it is not necessary to speak of tax accounting as something completely new. The only innovation is the need for special mandatory tax accounting.

Tax accounting is a system for summarizing information on income and expenses in order to determine the tax base for profits based on data from primary documents.

Organizations choose the tax accounting system independently, the procedure for maintaining it is established by each organization in the accounting policy for taxation purposes, approved by the relevant order (order of the head).

Tax accounting data

Tax accounting data should reflect:

The procedure for the formation of amounts of income and expenses;

The procedure for determining the share of expenses taken into account for taxation purposes in the current tax (reporting) period;

The amount of the balance of expenses (losses) subject to attribution to expenses in the following tax periods;

The procedure for the formation of the amounts of created reserves;

The amount of debt in settlement with the budget for income tax.

Confirmation of tax accounting data are:

Primary accounting documents (including certificates from an accountant);

Analytical registers of tax accounting;

Calculation of the tax base.

Analytical registers of tax accounting - consolidated forms of systematization of grouped tax accounting data for the reporting (tax) period without reflection in accounting accounts.

Forms of analytical registers of tax accounting must contain the following details:

Register name;

Period (date) of compilation;

Measurement of transactions in kind (if possible) and in monetary terms;

Name of business transactions;

Signature (decoding of the signature) of the person responsible for compiling the indicated registers.

Formation of tax accounting data

The formation of tax accounting data implies the continuity of the reflection in chronological order of accounting objects for tax purposes (including operations, the results of which are taken into account in several reporting periods, or are transferred to a number of years). At the same time, analytical data accounting should be organized in such a way that it reveals the procedure for the formation of the tax base.

Tax accounting registers are maintained in the form of special forms on paper, in electronic form and (or) any magnetic media.

Forms of tax accounting registers and the procedure for reflecting data in them are developed by organizations independently and are established by annexes to the order (instruction) of the head on accounting policy for tax purposes.

The correctness of the reflection of the facts of economic life in the tax accounting registers is ensured by the persons who compiled and signed them.

Correction of errors in tax accounting registers must be substantiated and confirmed by the signature of the person making the correction, indicating the date and justification for the correction made.

Organization of tax accounting

Tax accounting can be organized as follows:

1. Accounting records of the facts of economic activity are carried out in the usual manner by employees of the accounting service, and tax accounting - by employees of a service specially created for this purpose.

However, there are several downsides here:

First, the creation of a special tax service in most cases will lead to an increase in the total number of employees involved in accounting (both accounting and tax). In addition, not all organizations can afford the creation of the above service.

Secondly, for a number of transactions there will be duplication of accounts in both services, since the indicators of many types of income and expenses used in calculating the tax base will be formed in the same way both for accounting purposes and for taxation purposes.

Thirdly, for the heads of organizations, the purpose of accounting will be significantly reduced, because they will receive information on the taxation of profits not from the accounting department.

2. Tax accounting is carried out without the development of specific forms of analytical registers, which will differ in different organizations depending on the conditions of economic activity (organizational and legal form, subject and region of activity, types of contracts concluded, etc.).

Tax accounting indicators

Article 315 of the Tax Code of the Russian Federation lists what indicators should be reflected in tax accounting in order to calculate the tax base. These include:

1. Profit (loss) from sales:

Goods (works, services) of own production, as well as from the sale of property and property rights (with the exception of profits (losses) from the sale * specified in subparagraphs 2, 3, 4 and 5 of paragraph 4 of Article 315);

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* The Tax Code of the Russian Federation says "... except for revenue ...", which does not correspond to the essence of this calculation. Apparently there is a technical error here.

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Securities not traded on an organized market;

purchased goods;

financial instruments futures deals not traded on an organized market;

Fixed assets;

Goods (works, services)** serving industries and farms.

To ensure the possibility of calculating the profit (loss) from the sale, it is necessary to keep records of both the proceeds from the sale and the expenses incurred in this case in the context of the above types of activities.

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** The Tax Code of the Russian Federation says: "profit (loss) from the sale of service industries and farms." This is an editorial error.

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2. Profit (loss) from non-operating transactions.

To calculate this indicator, non-operating income and non-operating expenses should be taken into account separately.

3. Loss to be carried forward in the manner prescribed by Article 283 of the Tax Code of the Russian Federation.

It is these indicators that should be taken into account in the first place when developing types and forms of analytical tax accounting registers.

This concept of tax accounting is based on the principle of its maximum combination with accounting.

It is known that the amount of profit (loss) as for the purposes of compiling financial statements, and for calculating the tax base, in principle, it is calculated in the same way, as the difference between income and expenses.

Income and expenses: tax and accounting

Evaluation of work in progress and balances of finished products for tax accounting

The procedure for evaluating the balances of work in progress, the balances of finished products and goods shipped, set out in Article 319 of the Tax Code of the Russian Federation, is fundamentally different from the methodology for evaluating the above indicators, which has been used so far in accounting.

The differences in these assessment methods are main problem to be decided by taxpayers. by the most in a simple way The solution to this problem would be to take as a basis the methodology for assessing work in progress and the balance of unsold products, set out in Article 319 of the Tax Code of the Russian Federation, and for accounting purposes. At the same time, however, it will be necessary to largely change the methodology for accounting for production costs and the procedure for their accounting distribution between sold and unsold products.

Features of tax accounting for operations with depreciable property

In accordance with paragraph 1 of Article 256 of the Tax Code of the Russian Federation, depreciable property for tax purposes includes property and intangible assets that are in the organization on the basis of ownership and are used by it to generate income, and the cost of which is repaid by depreciation.

The main transactions with depreciable property that affect the size of the tax base are the accrual of depreciation on property, the repair of fixed assets and the sale of depreciable property.

Features of calculating depreciation amounts for fixed assets for the purposes of compiling financial statements and for taxation purposes are shown in Table 1.

Most of these features can easily be taken into account for the above purposes. If depreciation is accrued for the purposes of preparing financial statements, but not for tax purposes, then the calculated depreciation amounts are not reflected in tax accounting registers. Otherwise, depreciation amounts are reflected only in tax accounting registers.

A feature is fixed assets worth from 2000 rubles. up to 10,000 rubles, for which one should be guided by the norms of tax legislation, i.e. according to subparagraph 7 of paragraph 2 of Article 256 of the Tax Code of the Russian Federation, the cost of such facilities should be included in the material costs in full as they are put into operation.

Table 1

Features of calculating depreciation amounts for fixed assets

Groups and types of fixed assets	Depreciation
		for tax purposes
Housing facilities	not charged	accrued
Perennial plantings that have not reached operational age	not charged	accrued
Fixed assets, the initial cost of which is from 2000 rubles. up to 10000 rub.	accrued	not charged
Fixed assets acquired using budget appropriations and other similar funds (in terms of the value attributable to the amount of these funds)	accrued	not charged
Fixed assets transferred (received) under contracts for gratuitous use	accrued	not charged
fixed assets non-profit organizations not used for business activities	not charged	accrued

Compared with PBU 6/01 “Accounting for Fixed Assets”, Chapter 25 of the Tax Code provides for some features of depreciation. In particular, in relation to fixed assets used to work in an aggressive environment* and (or) increased shifts, the organization has the right to apply a special coefficient to the basic depreciation rate, but not higher than 2. This does not apply to fixed assets related to the first, second and third depreciation groups, if depreciation for them is calculated using a non-linear method.

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* The concept of "aggressive environment" is given in paragraph 7 of Article 259 of the Tax Code of the Russian Federation

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For cars and passenger minibuses with an initial cost of more than 300 thousand rubles and 400 thousand rubles, respectively, the basic depreciation rate is applied with a special coefficient of 0.5.

It is also allowed to charge depreciation at reduced rates (compared to the established ones) by decision of the head of the organization. The decision must be fixed in the accounting policy for tax purposes.

Paragraph 21 of PBU 6/01 states: “The accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month in which this object was accepted for accounting ...”. Paragraph 40 of the Guidelines for Accounting of Fixed Assets states that the acceptance of fixed assets for accounting is carried out on the basis of an act of acceptance and transfer of fixed assets and other documents, in particular, confirming their state registration. Consequently, for fixed assets (real estate and vehicles), the ownership of which, in accordance with Article 219 of the Civil Code of the Russian Federation, is subject to state registration, depreciation for accounting purposes begins on the first day of the month following the month of their state registration. For taxation purposes, clause 8 of Article 258 of the Tax Code of the Russian Federation for the above objects provides for depreciation from the moment of the documented fact of filing documents for registration of these rights.

Clause 2 of Article 257 of the Tax Code of the Russian Federation does not provide for a change in the initial cost of depreciable property due to its revaluation. Consequently, the amount of revaluation of fixed assets, made by decision of the head of the organization, will not be taken into account when calculating depreciation for profit tax purposes.

Repair of fixed assets

For organizations other than those listed in subparagraph 1 of paragraph 1 of Article 260 of the Tax Code of the Russian Federation, there are features in recognizing expenses for the repair of fixed assets for accounting purposes and for taxation purposes.

In the first case, all costs associated with the repair of fixed assets are written off to the cost accounting accounts in full.

For the purposes of taxation, these expenses are recognized in the amount not exceeding 10% of the initial (replacement) cost of depreciable fixed assets. Expenses exceeding this amount are included in other expenses evenly:

Within five years - during the repair of fixed assets included in the fourth - tenth depreciation groups;

During the useful life - during the repair of fixed assets included in the first - third depreciation groups;

In order to ensure the above procedure for recognizing expenses, organizations must keep records of expenses for the repair of fixed assets in the context of depreciation groups. If such accounting is not possible, the amount of repair costs related to fixed assets of the first - third and fourth - tenth depreciation groups, respectively, is determined based on the share of the cost of fixed assets included in the corresponding depreciation group in the total cost of fixed assets.

Analytical accounting of distributable repair costs must be organized in such a way that the accounting data reflects the grouping of repair costs depending on the composition of the repaired fixed assets, the moment of occurrence of these costs and the timing of their write-off, as well as the amount of repair costs that reduces the tax base of subsequent reporting (tax ) periods.

The amounts of excess expenses for the repair of leased fixed assets are reflected in the analytical data of the tax accounting of the lessee and are included in other expenses in a similar manner.

Loss from the sale of depreciable property

There are differences in accounting for loss from the sale of depreciable property. For the purposes of preparing financial statements, the entire amount of the loss is taken into account when calculating the financial result of economic activity.

For tax purposes, the loss is accounted for as deferred expenses, which are included in non-operating expenses in equal installments over a period determined as the difference between the number of months of the useful life of this property and the number of months of its operation until the moment of sale (including the month in which the property was implemented).

Analytical accounting should contain information on the name of the sold objects for which deferred expenses arose, the number of months during which such expenses can be included in non-operating expenses, and the amount of expenses attributable to each month.

In all of the above cases of discrepancies in the procedure for the formation of expenses for the purposes of compiling financial statements and for tax purposes, two accounting options are possible: separately for each of these purposes or according to the methodology specified in the Tax Code. At the same time, to reduce accounting work, the second option is more preferable.

An exception is depreciation for cars and passenger minibuses with an initial cost of more than 300 thousand rubles and 400 thousand rubles, respectively, when, for the purposes of preparing financial statements, it is advisable to charge depreciation at the basic rate, i.e. without a special coefficient of 0.5. In addition, for the above purpose, it is possible to take into account the amounts of revaluation of fixed assets when depreciation is charged on them.

Features of calculating depreciation amounts for intangible assets

Features of calculating depreciation amounts for intangible assets for the purposes of compiling financial statements and for taxation purposes are shown in Table 2.

The procedure for their accounting for the above purposes is basically similar to the procedure for fixed assets. In doing so, you should pay attention to several points.

First, for tax purposes, intangible assets worth up to 10,000 rubles are immediately included in material expenses in full as they are put into operation. If the above assets are depreciated for the purposes of preparing financial statements, then the amount of their depreciation will not be taken into account when calculating the tax base. To reduce accounting work, it is easier to write off the cost of such intangible assets in all cases as expenses.

Secondly, the Tax Code generally does not recognize the business reputation of an organization and organizational expenses as objects of intangible assets, in contrast to PBU 14/2000 “Accounting for intangible assets”, as well as depreciation for these objects for calculating the tax base.

Thirdly, in turn, PBU 14/2000, unlike the Tax Code (clause 3 of Article 257), does not include the exclusive right to a company name, possession of know-how, secret formula or process *, as well as information regarding industrial, commercial or scientific experience.

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* There are no such concepts in the civil legislation.

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The non-linear depreciation method provided for in Article 259 of the Tax Code of the Russian Federation is similar to the fixed asset depreciation method specified in PBU 6/01 “Accounting for Fixed Assets” and is called the reducing balance method. However, there are two significant differences between them:

1. The non-linear method is based on the calculation of the monthly depreciation rate, and the reducing balance method is based on the calculation of the annual depreciation rate, which leads to different depreciation amounts by month;

2. The procedure for calculating depreciation under the reducing balance method does not change depending on the value of the residual value of the fixed asset item. When applying the non-linear method, from the month following the month in which the residual value of the depreciable property reaches 20% of the original (replacement) value of this object, depreciation for it is calculated in the following order:

The residual value of the depreciable property is fixed as its base value for further calculations;

The amount of depreciation per month is determined by dividing the base cost by the number of months remaining until the useful life of the item expires.

table 2

Features of calculating depreciation amounts for intangible assets

Groups and types of intangible assets	Depreciation
	for the purposes of preparing financial statements	for tax purposes
Intangible assets, the initial value of which is up to 10,000 thousand rubles inclusive	accrued	not charged
Intangible assets acquired using budget appropriations and other similar funds (in terms of the value attributable to the amount of these funds)	accrued	not charged
Intangible assets transferred (received) under contracts for gratuitous use	accrued	not charged
Intangible assets of non-profit organizations used for statutory activities	accrued	not charged
Business reputation of the organization	accrued	not charged
Organizational expenses	accrued	not charged
Exclusive right to a trade name	not charged	accrued
Ownership: a) know-how	not charged	accrued
b) secret formula or process	not charged	accrued
c) information regarding industrial, commercial or scientific experience	not charged	accrued

In Russia, tax accounting refers to the procedure for collecting and subsequent systematization of information necessary to determine the organizational tax base. Collection and systematization is carried out using information in primary documents. The procedure is based on the provisions of article No. 313 of the Tax Code of the Russian Federation.

The concept of tax accounting

Any economic activity of the enterprise should be taxed, so the information collection for subsequent taxation is the ultimate goal of accounting.

The main purpose of tax accounting is to draw up a holistic and comprehensive picture of the amount of expenses and income of the institution. They determine the size of the tax base for the reporting period. Also, its function is to provide reliable data to external and internal users to control the calculation processes. Do not forget also about the timeliness and completeness of paid income taxes.

The summation of various indicators is the basis for organizing the accounting procedure. Quantitative data directly proportionally affect the size of the tax base, as well as the degree of their systematization in tax registers. At the same time, they have an impact on the procedure for performing accounting activities, on the formation and reflection in registers of information about the object of tax accounting.

For tax accounting, special forms are provided - tax accounting registers. At any time, a tax inspector may visit the taxpayer's firm to check tax documentation. Therefore, having completed registers is a direct obligation of the enterprise. Violation or even refusal to maintain such documentation promises further problems with the Tax Inspectorate.

More information about the tax accounting system in the Russian Federation can be found at.

Registers

Usually, different kinds businesses are subject to various taxes. Tax registers are forms that are developed by an enterprise and then filled in with the data needed to calculate income taxes. The tax legislation does not establish standards for the development of register forms, but has some recommendations on their form and content. Information about such registers can be found on the Consultant Plus website at this link.

Filling rules

Each registration form must contain the following details:

• The name of the tax accounting register;
• Date, month and year of filling;
• Meter (or meters, if there are several) of the enterprise's operations in the form of natural or material expression;
• The essence and subject of operational actions performed by the enterprise for a given period of time (economic and other operations);
• Signature of the authorized person keeping these entries in the register.

The main function of tax registers is the systematization of information according to the available source data regarding each type of tax. So, registers kill two birds with one stone: on the one hand, it is easier for the tax authorities to monitor the activities of the company, and on the other hand, the company itself makes life easier for itself, having at hand the correct indicators of tax calculations.

Data on the accounting of tax data should be recorded permanently and in strict chronological order, since a different way of filling it out may attract attention from the tax authorities. The taxpayer (that is, an enterprise or company) maintains analytical records in such a way that the order in which the tax base arises can be traced.

The storage of tax registers must be carried out in accordance with several rules. You can't just correct any information in them. Corrections (even if they are bug fixes) must be authorized and legally justified. These actions must be confirmed by a person with special powers. This person can make reasonable corrections to the document, indicating the date and explanation of why he took this action.

As already mentioned, each firm can have its own form of register. The main thing is that the form should be convenient, have the columns and lines necessary to enter the necessary data, and also be filled in simply and conveniently. Otherwise, when checking the reporting, the tax inspector may not understand and mistakenly fine the enterprise. Proper maintenance of registers will save both the enterprise itself and the inspection authorities from headaches.

You can fill out the documentation both electronically and in paper form - the Tax Code has no restrictions on this matter. Data entry must be carried out by an authorized employee. He is responsible for maintaining the registers. He must not only check the correctness of the information entered, but also ensure that the documents are stored properly to exclude the slightest chance that unauthorized persons will make any corrections. Registration of registers, as well as correction and addition of data, is certified by the signature of the responsible officer.

Tax and accounting

The organization of tax accounting can be done both in independent tax accounting registers and in accounting registers. Accounting registers, in this case, must be supplemented with details for calculating income tax. In this case, the data of tax accounting registers are capable of:

• Have a match with accounting data;
• Have other values ​​that are calculated separately.

A coincidence with accounting data takes place if the requirements of both accounting methods are the same, and it is only necessary to carry out an appropriate construction of an analytical section of accounting registers. Also, this option is possible because the accounting rules are variable in relation to the business operations of the enterprise. There is another option, when the requirements of both types of registers are the same.

The second case is possible when the requirements of the first and second registers are incompatible, no matter what the conditions are.

Provided that tax accounting is carried out by way of accrual, then you can use accounting registers to record taxes. But it is worth noting that the cash method makes such a turn of events impossible, since there is a discrepancy between the requirements of accounting and tax accounting in terms of the moment of reflection of business transactions.

More information about accounting and tax reporting can be found on the website of the Federal Tax Service at this link.

Typology

In December 2001, the Russian Ministry of Taxes and Dues introduced several key concepts related to the maintenance of registers, such as object, unit, indicators and tax accounting data. They have the following wording:

• An object is everything movable and real estate firm, as well as its obligations to other enterprises and business operations that it performs;

• A unit is an accounting object, the data of which is mentioned in several periods of tax reporting, that is, permanently;

• Indicators are quantitative data related to the object of accounting;

• Accounting data - numerical indicators of the value or other characteristics that the accounting object has; they are reflected in tables, accounting statements and other documents of the taxpayer enterprise; this data groups information about objects of taxation.

At the same time, the main names of the registers of tax accounting systems were proposed, which were divided into the following five groups.

Registers for calculating intermediate values

Interim settlements are carried out by the taxpaying enterprise in these registers. Fixation of indicators should be carried out in accordance with Chapter 25 of the Tax Code. Intermediate data, unlike the rest, are not taken out in separate columns in tax returns, which is why they are named so. To use them, you need to make special calculations or simply add to the general indicator. The information of the registers should contain everything about the performance of intermediate calculations, as well as the indicators that are involved in finding them.

Registers for calculating business transactions

The following registers contain a treasure trove useful information on the performance of various business transactions by the enterprise. The tax base of the firm directly depends on this type of transactions, and this happens every reporting period. Examples of company operations are all actions for the purchase and sale of various objects, transactions with partner firms. Also included in this list is the acquisition of civil rights. But the matter is not limited to this either. Thus, the Tax Code of the Russian Federation provides for the expansion of the list of business operations of the company by adding to it actions related to the recognition of debts and other objects that are taxed.

Accounting registers for the status of tax accounting units

This register shows the status of an individual tax accounting unit. The entire data layer is entered into the corresponding register during each tax period. It is very important that the information about the unit reflected its state at each point in time of the taxation period.

Accounting registers for generating reporting data

These registers give an idea of ​​how to obtain the quantitative values ​​of the lines of tax declarations. At the same time, information is also entered into them, which is then sent to the registers of intermediate settlements or accounting registers of the state of the accounting unit.

Accounting registers for the accrual of funds to non-profit enterprises

This register is formed in order to summarize information on all funds and services received as a result of charitable assistance, targeted and budgetary receipts. Relevant mainly for non-profit and budgetary organizations.

More information about the taxation of non-profit organizations is on the website of the Federal Tax Service at this link.

Registers for personal income tax (PIT)

Since the employer is a tax agent in relation to the taxes that are levied on income individuals, then it is obliged to take into account the paid income of its employees. To do this, the company needs to develop its own forms of personal income tax registers. The correct calculation of income tax follows from the competent accounting of wages paid to employees.

Registers for personal income tax are needed both for the tax service in order to establish control over employers, and for the enterprises themselves that use hired labor. The collection of this kind of information about employees, their wages, all kinds of benefits provided to them, allows the company to:

• Monitor the overall picture for all workers;
• At the end of the year, fill out 2-NDFL certificates;
• Determine when an employee is entitled to a "child" deduction, and when he loses such a privilege;
• Determine the possibility of other standard deductions;
• Find cases of erroneous and calculation and withholding of tax collection;
• Register formation
• Although the Tax Code of the Russian Federation does not limit companies in how they will calculate income and the personal income tax attached to them, the code still obliges them to indicate the following information entered in the register:
• Data on the identification of each individual;
• Types of income paid by the firm;
• Personal income tax benefits provided by the company, reducing the tax base of the company;
• The amount of wages and the date of their issue;
• Tax calculated from salaries, and the date of the calculation and transfer procedure;
• Information about payment documents confirming the transfer of tax collection to the treasury.

IMPORTANT: Each item of the above information must be given separately for each employee.

The development of the form of the register for income taxes is carried out taking into account the need for simple work with it, as well as the visibility of the information provided. The recommendations of the tax service should also be taken into account.

The registration form must have the following features:

• Simplicity - information on employees should not be confused;
• Visibility - the faster you can transfer data about workers to the 2-NDFL certificate, the clearer the form;
• Brevity - do not overload the register with unnecessary figures and numbers, so as not to complicate the perception of information.

The universalization of the register form is hampered by the fact that each company pays certain types of income and has its own characteristics of activity. Therefore, the company is responsible for compiling its own form, which has the necessary properties, columns and includes the necessary information. At will, the enterprise can produce several forms of registers for different types data. This will simplify the maintenance of tax reporting and its verification. The tax legislation only welcomes such an approach. But the register form must contain information that is provided for in paragraph 1 of Article 230 of the Tax Code of the Russian Federation.

Liability in the absence of tax accounting registers or violation of their maintenance

Art. No. 120 of the Tax Code of the Russian Federation, on the one hand, provides for punishment for systematic violation of the rules for maintaining tax documents. On the other hand, these documents mean only primary documents and accounting registers. No mentions of tax accounting registers were found there, so there will be no prosecution from the tax service for violating their maintenance under this article. There will also be no penalties provided for in Articles 122 and 126, since they do not directly relate to the violation or absence of tax registers.

Seriously, you need to take signatures in tax accounting registers. Companies can store documentation in electronic form only with certified electronic signatures (letter of the Ministry of Finance dated 24.07.08 under the number 03-02-071-314). The same applies to other forms of document storage. Signatures in them must be put by an authorized person who filled in the registers, regardless of whether the register is electronic or paper. To avoid trouble, it is good to keep a copy in paper form and with all signatures. Documentation should be printed quarterly. If it turns out that they are absent on the documents, then the tax inspector may not count the expenses or refuse to deduct VAT.

Thus, these registers are binding documents, without which the activity of any enterprise by the letter of the law is impossible. Their maintenance ensures the timely receipt of taxes to the treasury and getting rid of problems with the law, and violations in filling out or their absence at all complicates the activities of the enterprise and attracts the attention of tax services.

Correct maintenance of registers is essential for the purposes of competent tax accounting. Registers are usually scrutinized during audits. Violations in them are quite easy to detect. And there are heavy fines for such violations. How to avoid liability? Registers must be maintained correctly. Consider the basic rules relevant to this form of accounting.

What is a tax register

Registers are elements of tax accounting. They are run by companies that pay income taxes. Registers are required to form and agents for.

All information necessary to establish the amount of income tax is entered into the registers (Article 314 of the Tax Code of the Russian Federation). Then this information is systematized. Based on them, is determined.

Registers are consolidated forms for systematizing information, which are grouped on the basis of Chapter 25 of the Tax Code of the Russian Federation. However, they are not placed on accounting accounts. The corresponding definition is given in article 314 of the Tax Code of the Russian Federation.

Register data should answer, among other things, the following questions:

• On the basis of what documents is the basis for taxation determined?
• What is the method of forming this base?

Article 314 of the Tax Code of the Russian Federation indicates that the registers are formed on the basis of the primary. When filling them out, you need to exclude these shortcomings:

• Mistakes and misprints.
• Random entry of information.
• Availability of passes.

HPs are filled in exclusively in chronological order.

There are rules regarding the storage of HP. They need to be protected from unauthorized patching attempts. If it is necessary to correct errors, the procedure involves documentary support. Corrections must be certified.

IMPORTANT! Information from the registers is a tax secret: information cannot be disclosed. Otherwise, responsibility is imposed.

What should the registry look like?

In the Tax Code of the Russian Federation, there is practically no information regarding the particular type of register. The Code contains only general information. That is, the task of paperwork is assigned to the organization.

But Article 313 of the Tax Code of the Russian Federation contains mandatory information that must be included in the register. In particular, these are the following points:

• Name.
• Period.
• The name of the operation performed.
• The results of the operation in rubles.

The document is certified by the signature of the responsible officer. The signature is accompanied by a transcript.

If this is a personal income tax register, this information is included in it:

• Type of income.
• Personal income tax benefits that reduce the taxable base.
• Payment amounts.
• Payment dates.
• The amount of the calculated tax.
• The date the tax was withheld.
• Information about payments that confirm the payment of tax.

The rules relating to tax registers are almost identical to the rules relating to primary accounting. Therefore, some experts have a question about the possibility of replacing registers with accounting documentation. In the Tax Code of the Russian Federation there are no prohibitions regarding this. Moreover, in Article 313 of the Tax Code of the Russian Federation there is an indirect permission for this. But in the same article it is written that if the accounting data is not enough, they need to be supplemented. Based on the results of the additions, a register is formed.

ATTENTION! Registers are maintained both in paper and in electronic form. Electronic documentation is simply printed out if there is a need for this (for example, a tax requirement).

How to generate registers

As already mentioned, the law does not prescribe the form for registers. It is determined by the organization itself. The developed form is fixed in the accounting policy. This requires an order to be issued.

Registers can vary greatly in terms of appearance depending on the company. There are no restrictions on form in the law. But the taxpayer must comply general rule- the registers contain all the information required for tax accounting. From the data provided, it should be clear how the base for taxation was formed.

Data can be grouped in different ways. Use of tables, lists is allowed. However, the grouping tool used must be included in the accounting policy.

Despite a certain freedom, the taxpayer must be aware of a number of restrictions. In particular, mandatory details must be present in the register. If these details are missing, the register will be considered invalid.

Income tax registers

Registers are filled on the basis of the primary and accounting accounts. They are required to establish the amount of income tax. Forms of registers are developed taking into account the specifics of the company's work.

As already mentioned, tax registers can be replaced by accounting documents. But sometimes you need to create registers separately. This is relevant for transactions, the results of which are reflected differently in tax and accounting records. If an organization is dealing with such transactions, it is worth developing registers.

It must be borne in mind that sometimes accounting and tax accounting standards differ.

Accordingly, the documents for accounting should also be different. This is where tax records come in handy.

If an organization deals only with transactions that are equally documented in terms of both tax and accounting, separate registers are not required. They are simply replaced by accounting registers. A single form saves time and makes calculations easier.

To generate an income tax return, you will need at least two tax registers: for income and expenses. Information about income and expenses is needed to establish the amount of profit. It is she who is the taxable base, on the basis of which the amount of tax is determined.

Two registers is the minimum that will come in handy in calculations. Sometimes auxiliary registers are introduced. They are relevant when the organization is engaged in several areas of activity at once. Registers should be started when a company is faced with special transactions that involve a special procedure for the formation of a taxable base.

Is it possible not to develop forms of registers?

What to do if representatives of the organization do not want to develop register forms? In this case, there is a risk of imposing liability on the basis of Article 120 of the Tax Code of the Russian Federation. To avoid punishment, the company can simply take existing forms. A list of them is contained in the recommendations of the Ministry of Taxes and Trade "a system for establishing profits" dated December 19, 2001.

Examples

There are two main forms of register. These are registers that reflect income and expenses. But additional forms can be added to them if necessary. For example, one organization may have the following registers:

• Sales proceeds.
• Expenses that reduce sales revenue.
• Extracurricular expenses.

There may be more registers. It all depends on the needs of a particular company. For example, you can enter these HP:

• Proceeds from the sale of goods of own production.
• Revenue from the sale of goods that were previously purchased in bulk.
• Revenue from the sale of other products.

When registering each register, you must adhere to the provisions of the Tax Code of the Russian Federation. For example, when filling out the “Income from sales” register, you need to remember that revenue should be recorded excluding VAT and excises. The corresponding rule is given in paragraph 1 of Article 248 of the Tax Code of the Russian Federation.

To fill in such a register, you need to use information from accounting. In particular, accounts 90 and 91. Accounting data and information in registers should not contradict each other.

Proper organization of maintaining tax registers will help the entrepreneur avoid a fine from the tax office. And the considered examples of tax registers for income tax will help to draw the right conclusions.

Organizations and enterprises that are registered as taxpayers are required to maintain tax accounting registers in accordance with the requirements of the tax authorities.

Not only income tax payers are required to keep income and expense registers, because this condition is not specified in the tax code, which is the subject of disputes and confusion.

Generally accepted rules for maintaining tax registers

Maintaining a tax register is the systematization and summary of data for a tax or reporting period that does not have a distribution in the field of accounting accounts.

Mandatory details for the tax register are: name, date of compilation or period, meters of the operation in the form of a monetary or natural equivalent, as well as the display of the operation itself. The register is confirmed by the signature of the responsible person, which must necessarily have a transcript. Such requirements are presented by Article 313 of the Tax Code.

An accounting register can also be used as a tax register, supplementing it with the necessary information, which is also provided for by Article 313.

Registers shall be maintained both in paper and electronic form.

For accountants who do not cope with the preparation of registers, the tax authorities have developed exemplary forms of sample tax registers for income tax.

At the same time, the taxpayer has the right to draw up the form of the tax register and determine the procedure for keeping records in order to connect to the accounting policy and taxation. This is indicated in Article 314 of the Tax Code.

According to the requirements of the tax authorities, the registers are filled on the basis of primary accounting documents. Forbidden:

• Fill in registers without observing the chronological order of transactions.
• Make unreasonable withdrawals from them of information on transactions.
• It is unreasonable to add any accounting activities.
• Keep register randomly.

Very important point is to amend an already compiled register. This documentation must be protected from unauthorized interference. Amendments and corrections have the right to make only the person who is responsible for maintaining the registers, the same person is obliged to certify the amendment with his signature and the date of correction.

Income tax accounting

When completing the income tax return, at least 2 income tax registers are required . One of them will display the tax accounting of income, and the other - expenses. The information provided on the basis of registers is necessary for calculating the tax base - profit, because without this stage, the calculation of the income tax itself is impossible.

Additional registers will definitely be needed by an organization if its activities have several varieties. In this case, each type of transactions carried out is entered into the content of the register.

Separate registration is also required for operations that are taxed in a special manner.

For example, the minimum list of required registers for calculating the income tax of LLC "Flower":

1. Register of tax accounting for income from sales.
2. Register of tax accounting of transactions that reduce sales revenues.
3. RNU on non-operating income.
4. RNU on non-operating expenses.

When filling out income registers, it is worth remembering that the amount for goods sold is filled without VAT and that some operations are not included in the list of income, a list of them can be found in the Tax Code.

Expenses that are displayed in accounting are not always the right of the taxpayer to display in tax accounting and, accordingly, enter them in the tax expense register. These points should also not be forgotten and taken into account when maintaining registers. Some costs that are displayed in full in accounting have a framework established by the tax code, therefore, they should be displayed in tax accounting only after adjustments and amendments have been made.

All organizations operating on the general taxation system must keep tax records for income tax in analytical tax accounting registers, the forms of which are developed by the taxpayer independently and must be included in the annexes to the tax accounting policy.

The developers of the 1C: Accounting program have already included them in the configuration, and today I will tell you where to find them and how to use them to decrypt the data in the income tax return.
So, we fill in the income tax return in the program and go to sheet 02 - tax calculation.

In our article D income tax declaration - how to fill in the program 1C: Enterprise Accounting 8, we considered the issue of comparing the indicators of the declaration with the data in the balance sheet, now we will decipher these same indicators using tax registers. You can find them in the section Reports:

All registers are divided into four blocks. For us, the first one will be the main one - Registers for the formation of reporting data.

need to use register

In this case, the data will be grouped by type of value: purchased goods and goods of own production, which will allow us to analyze the data of lines 011 and 012 of the declaration. In this case, you can open any implementation document directly from the register by double-clicking the left mouse button on the desired document.

In the same application line 100 - Non-operating income can be decrypted using the register of the same name 1.03:

Similarly, you can decipher the data in Appendix 02 to sheet 02 of the income tax declaration, which reflects the various expenses of our organization.

For their analysis of direct costs, you need to use register 1.04

To decipher indirect costs, we will use register 1.06. By selecting two cells at the same time with the type of expenses Taxes and fees and Insurance premiums, we will get the amount that is reflected in line 041 of Appendix 3 of sheet 02 of the declaration:

Consider all the registers, I think it's not worth it. The main thing is you understand where to find them and how to use them. I would also like to add that the registers printed out from the 1C: Accounting 8 program are enough to respond to regulatory authorities on their requirement to decipher the indicators of the income tax declaration.
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