All taxpayers using the simplified taxation system (STS) are required to keep a book of income and expenses (KUDiR). If you do not do this, or fill it out incorrectly, you can receive a considerable fine (Article 120 of the Tax Code of the Russian Federation). This book is printed and submitted to the tax office upon their request. It must be sewn and numbered.

Before you start creating this income and expense accounting book in 1C 8.3, check the program settings. If you have problems with the formation of KUDiR and some expenses do not fall into the book, carefully double-check the settings. Most of the problems lie here.

Where is the income and expense accounting book 1C 8.3? In the "Main" menu, select the "Settings" section.

You will see a list of configured accounting policies by organization. Open the position you need.

In the accounting policy setup form, at the very bottom, click on the “Set up taxes and reports” hyperlink.

In our example, the “Simplified (income minus expenses)” tax system was selected.

Now you can go to the “STS” section of this setting and configure the procedure for recognizing income. This is where it is indicated which transactions reduce the tax base. If you have a question why an expense does not fall into the book of expenses and income in 1C, first of all look at these settings.

Some items cannot be unchecked as they are required to be filled out. The remaining flags can be set based on the specifics of your organization.

After setting up the accounting policy, let's move on to setting up the printing of the KUDiR itself. To do this, in the “Reports” menu, select the “STS Book of Income and Expenses” section of the “STS” section.

The ledger report form will open in front of you. Click on the "Show Settings" button.

If you need to detail the records of the received report, check the appropriate box. It is better to clarify the remaining settings with your tax office, having learned the requirements for the appearance of KUDiR. These requirements may vary between inspections.

Filling out KUDiR in 1C: Accounting 3.0

In addition to the correct settings, before generating KUDiR, it is necessary to complete all operations for closing the month and check the correctness of the sequence of documents. All expenses are included in this report after they are paid.

The D&R accounting book is generated automatically and quarterly. To do this, you need to click on the “Generate” button in the form where we just made the settings.

The book of income and expenses contains 4 sections:

• Section I. This section reflects all income and expenses for the reporting period quarterly, taking into account the chronological sequence.
• ChapterII. This section is filled out only if the simplified tax system is “Income minus expenses”. This contains all costs for fixed assets and intangible assets.
• ChapterIII. This contains losses that reduce the tax base.
• ChapterIV. This section displays amounts that reduce tax, for example, insurance premiums for employees, etc.

If you have configured everything correctly, then KUDiR will be formed correctly.

Manual adjustment

If, after all, KUDiR is not filled out exactly as you wanted, its entries can be corrected manually. To do this, in the “Operations” menu, select “STS Income and Expense Book Entries.”

In the list form that opens, create a new document. In the header of the new document, fill in the organization (if there are several of them in the program).

This document has three tabs. The first tab corrects the entries in section I. The second and third tabs are in section II.

If necessary, make the necessary entries in this document. After this, KUDiR will be formed taking into account these data.

Analysis of accounting status

This report can help you visually check whether the book of income and expenses is filled out correctly. To open it, select “Accounting analysis according to the simplified tax system” in the “Reports” menu.

If the program keeps records for several organizations, you need to select in the report header the one for which the report is needed. Also set the period and click on the “Generate” button.

The report is divided into blocks. You can click on each of them and get a breakdown of the amount.

3. BOOK OF ACCOUNTING INCOME AND EXPENSES

The main tax accounting register for organizations using the simplified taxation system is the income and expense ledger. It is opened for one calendar year, then it should be stored for four years (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation).

Starting from January 1, 2009, “simplified” people must draw up a book of income and expenses in a new form. It was approved by Order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n (hereinafter referred to as Order of the Ministry of Finance of Russia No. 154n) and registered with the Ministry of Justice of Russia on February 10, 2009 No. 13290. The same document approved the Procedure for filling out the book of income and expenses.

!!! NOTE!

Order of the Ministry of Finance of Russia No. 154n was published in Rossiyskaya Gazeta on March 4, 2009 and came into force one month after the date of official publication. Moreover, its effect extends to legal relations that arose from January 1, 2009 (clause 6 of Order of the Ministry of Finance of Russia No. 154n).

If the “simplifier” certified the book of income and expenses for 2009 to the tax authorities before the above order came into force, then a new book of income and expenses need not be opened.

At the same time, accounting for income and expenses must be kept from the beginning of 2009 in accordance with the above Procedure for filling out the accounting book and Chapter 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation as amended, taking into account changes and additions that came into force on January 1, 2009. About this stated in the letter of the Ministry of Finance of Russia dated 05.05.2009 No. 03-11-06/2/79.

Entries in the book of income and expenses can be made only on the basis of primary documents. The book of income and expenses is kept in Russian, and primary documents compiled in a foreign language or languages ​​of the peoples of the Russian Federation must have a line-by-line translation into Russian.

All business transactions in the book must be reflected in chronological order, ensuring completeness, continuity and reliability of accounting (clause 1.2 of the Procedure for filling out the book of income and expenses). In this case, we are talking about the chronological sequence in recognizing income and expenses as “simplified”.

The date of receipt of income from the taxpayer is recognized as the day of receipt of funds into bank accounts and (or) to the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method) . This procedure is established by paragraph 1 of Art. 346.17 Tax Code of the Russian Federation.

Expenses of the taxpayer are recognized as expenses after their actual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Therefore, in column 2 of section 1 of the book of accounting for income and expenses, according to experts from the financial department, it should be indicated details of the document on the basis of which the transaction was carried out, which is reflected in it, namely the details of the payment order (letter of the Ministry of Finance of Russia dated 08/09/2006 No. 03-11-04/2/159).

The chronological order of the dates of recognition of income and expenses may not coincide with the chronological order of the dates of the primary documents, which are indicated in column 2 of the book of accounting for income and expenses. However, this is not a gross violation of the rules for accounting for income and expenses.

Let's consider this situation. When conducting an on-site tax audit, the tax authority discovered that an organization using a simplified taxation system in the book of income and expenses in the column in which income is reflected, the dates of the primary documents are not in chronological order.

The tax authority made a decision to bring the organization to tax liability for a gross violation of the rules for accounting for income and expenses and objects of taxation, provided for in paragraph 1 of Art. 120 Tax Code of the Russian Federation.

According to the tax authorities, the reflection of primary documents in the book of income and expenses not in strictly chronological order indicates a gross distortion of information about the business transactions carried out by the organization within specific reporting periods.

Taxpayers did not agree with this approach and went to court.

First of all, the court recalled that persons applying the simplified tax system enter data on business transactions carried out in the reporting period into the book of income and expenses in chronological order based on primary documents in a positional manner.

The court found that the tax authority accepted the dates of such transactions as the dates of the primary documents reflected in Column 2 of Section I of the book of income and expenses, which may not coincide with the actual data on specific business transactions.

For example, an organization made a record of its expenses not at the time of issuing a payment order, but at the time of debiting funds from the bank, indicating the date of drawing up the payment order. Since the book of income and expenses in the approved form does not contain the column “Date of reflection of the business transaction”, but contains only the column “Date and number of the primary document”, the organization’s actions do not contain the offense provided for in paragraph 1 of Art. 120 of the Tax Code of the Russian Federation (resolution of the Federal Antimonopoly Service of the North-Western District dated September 29, 2003 No. A56-8206/03).

Organizations that apply a simplified taxation system and have separate divisions are faced with the following question: is it necessary to create a separate ledger for recording income and expenses for a separate division?

Chapter 26.2 of the Tax Code of the Russian Federation and the Procedure for filling out the book of income and expenses do not provide for the obligation for organizations with separate divisions to keep separate records of indicators for the organization and for separate divisions.

If the types of activities that an organization conducts through a separate division are not subject to UTII taxation, the book of income and expenses is filled out for the organization as a whole. This answer was given by specialists from the Department of Tax Administration of Russia for Moscow in a letter dated 05/06/2004 No. 21-09/30814.

All business transactions in the book of income and expenses are reflected in chronological order. In this case, we are talking about the chronological sequence in recognizing income and expenses.

Entries in the book can be made only on the basis of primary documents. If an erroneous entry was made, it can be corrected. The correction must be justified and confirmed by the signature of the head of the organization. The corrected entry must be dated and stamped by the taxpayer.

The income and expense accounting book consists of a title page and three sections:

– section I "Income and Expenses" and reference to section I;

– section II “Calculation of expenses for the acquisition (construction, production) of fixed assets and for the acquisition of intangible assets (created by the taxpayer himself), taken into account when calculating the tax base for the tax”;

– section III “Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system.”

On the title page you must indicate general information: name of the organization, INN, KPP, statistics codes (OKPO, OKPD), address of the organization's location (place of residence of the entrepreneur), bank account numbers, etc.

It is better to start filling out the book of income and expenses from section II, since the data from this section is used when filling out section I.

Section II of the book of accounting for income and expenses is filled out only by those “simplified” who have chosen income reduced by the amount of expenses as an object of taxation.

Section II reflects the costs:

– for the acquisition, construction and production of fixed assets;

– for completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets;

– for the acquisition or creation by the “simplified” person of intangible assets.

Data on expenses for the acquisition (construction, production) of fixed assets (FPE) and for the acquisition (creation by the taxpayer himself) of intangible assets (INA) are reflected in the book of income and expenses on the last day of the reporting (tax) period(clause 2 of article 346.17 of the Tax Code of the Russian Federation).

Entries are made separately for each object only after the specified expenses are fully paid and the object is accepted for accounting.

Let us recall that the composition of fixed assets and intangible assets includes those objects that are recognized as depreciable property in accordance with Art. 256 Tax Code of the Russian Federation.

Section II consists of one table, which contains 16 columns. The first six columns of the table are filled in by all “simplified”. They indicate:

column 1 – serial number of the entry:

column 2 – the name of the fixed assets and intangible assets that were acquired (constructed or manufactured), as well as the name of the fixed asset that underwent completion, retrofitting, reconstruction, modernization and technical re-equipment;

column 3 – date of payment of expenses for these objects;

column 5 – date of commissioning.

Costs for the acquisition, construction, completion or construction of real estate, the rights to which are subject to state registration, are taken into account as expenses from the moment the documents are submitted for state registration. In this case, the fact of submitting documents must be documented (clause 3 of Article 346.17 of the Tax Code of the Russian Federation).

Therefore, in the table of section II there is column 4, in which it is necessary to indicate the date of submission of documents for state registration.

Filling procedure count 6-15 depends on when the fixed assets, intangible assets or the costs of completion, retrofitting, modernization, reconstruction, technical re-equipment were purchased, put into operation and paid for.

IN box 6 indicate the initial cost of fixed assets or intangible assets (including “input” VAT) that were acquired during the period of application of the simplified tax system.

!!! NOTE!

Clause 3.10 of the Procedure for filling out the book of income and expenses establishes that the initial cost of these objects is determined in the manner established by regulatory legal acts on accounting.

Therefore, the initial cost is determined by:

– fixed assets – in accordance with clause 8 of the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01), approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n (hereinafter referred to as PBU 6/01);

– intangible assets – on the basis of clause 8 of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n (hereinafter referred to as 14/2007).

In addition to other expenses, the initial cost of depreciable property should include the amount of “input” VAT as a non-refundable tax.

Data on objects that the taxpayer manufactured or created independently are entered in column 6 in the reporting (tax) period in which the most recent one of the following events occurred:

– the “simpler” has paid or completed payment for the construction or manufacture of a fixed asset;

– put it into operation;

– submitted documents for state registration of rights to the fixed assets.

For intangible assets acquired or created during the period of application of the simplified tax system, entries should be made in the period in which the most recent one of the following events occurred:

– the intangible asset is accepted for accounting;

– expenses for the acquisition or creation of an intangible asset are completed and paid.

Count 7 “The useful life of an asset or asset” and column 8 “Residual value of fixed assets or intangible asset” is not filled in.

IN box 9 you must indicate the number of quarters during which expenses for the acquisition (construction, production) of fixed assets or intangible assets will be recognized in the tax period.

Let us recall that expenses for fixed assets and intangible assets should be taken into account from the moment these objects are put into operation throughout the entire tax period, distributing them across reporting periods in equal shares (subclause 1, clause 3, article 346.16 of the Tax Code of the Russian Federation).

Therefore, in column 9 for “new” objects you need to indicate number of quarters of operation OS or HMA in the tax period. In particular, if an OS or HMA object was acquired (constructed, created) in the first quarter of the current year, then in column 9 the number 4 should be indicated; if in the 2nd quarter, then in column 9 indicate the number 3, in the 3rd quarter - the number 2, in the 4th quarter - the number 1.

INbox 10 reflect the share of the cost of fixed assets or HMA, which is accepted as expenses for the tax period. For objects that were purchased and paid for during the period of application of the simplified tax system, 100% must be indicated in column 10.

column 11.

In particular, if the object was accepted for accounting in the first quarter, then in column 11 indicate the value 25 (100%: 4), in the second quarter - the value 33.33 (100%: 3), in the third quarter - the value 50 (100 %: 2), in the fourth quarter – the value is 100 (100: 1).

For those objects that were purchased and paid for during the period of application of the simplified tax system, this indicator is defined as the product of the original cost by the share of the cost of fixed assets or intangible assets included in expenses in each quarter of the reporting (tax) period:

Box 12 = Box 6? Box 11

The amount of costs for the acquisition (construction, production) of fixed assets and intangible assets included in expenses for the tax period is reflected in column 13. The indicator in this column is calculated as the product of the cost of fixed assets or intangible assets, which is included in expenses for each quarter of the reporting (tax) period, by the number of quarters of operation of fixed assets or intangible assets in the tax period:

For fixed assets or intangible assets that were purchased and paid for before the transition to the simplified system, there is no need to fill out columns 14 and 15.

Similarly, expenses for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets that the organization incurred during the period of application of the simplified tax system are reflected.

Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets are included in the initial cost of fixed assets in the period in which one of the following events last occurred:

– the fixed asset object is put into operation;

– costs for completion, additional equipment, reconstruction, modernization and technical re-equipment have been paid;

– for real estate objects that have undergone completion or reconstruction, documents have been submitted for state registration.

IN box 6 indicate the total amount of expenses for the completion, additional equipment, reconstruction, modernization and technical re-equipment of the fixed assets facility.

IN box 9 you need to indicate the number of quarters during which expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets will be recognized in the tax period, – 4, 3, 2 or 1.

IN box 10 reflect the share of expenses that is accepted as expenses for the tax period, – 100%, and in column 11 – the share of expenses that will be included in expenses in each quarter of the current year (column 10: column 9).

Indicator in box 12 is calculated as the product of the indicator in column 6 and the indicator in column 11, and the indicator in column 13 – as the product of indicators columns 12 and 9.

Graphs 7, 8, 14-16 does not need to be filled out.

For “old” fixed assets and intangible assets that were acquired before the transition to the “simplified” system, column 6 not filled in.

IN graph 7 reflects the useful life of a fixed asset or intangible asset, which was established when the facility was put into operation on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (hereinafter referred to as the Classification of fixed assets).

On the date of transition to the simplified tax system, the organization must determine the residual value of depreciable property in the form of the difference between the original cost and the amount of accrued depreciation. When switching from the general taxation regime to the simplified tax system, the residual value is determined according to tax accounting data, and when switching from UTII to the simplified tax system - according to accounting data.

This data should be entered into column 8 “Residual value of fixed assets or intangible assets.”

IN box 9 you need to indicate the number of quarters of operation of the OS or intangible assets in the tax period.

For objects that were purchased before the transition to the simplified system, you must enter the number 4 in this column.

IN box 10 reflect the share of the cost of fixed assets or intangible assets, which is accepted as expenses for the tax period for objects that were acquired and paid for before the application of this special regime.

The share of cost included in expenses is determined depending on the useful life.

does not exceed three years, included in expenses in equal shares during the first year of using the simplified taxation system. For such objects, column 10 also indicates 100%.

Residual value of fixed assets and intangible assets, the useful life of which exceeds 15 years, written off as expenses in equal installments over 10 years. For such objects, in column 10 a share of the cost of 10% is entered.

The residual value of other fixed assets and intangible assets must be expensed over three years. In the first year, 50% of the residual value is written off, in the second year - 30%, in the third - 20%. Consequently, for these objects in column 10 indicate in the first, second and third year, respectively, the figures 50, 30 and 20%.

The total in column 10 is calculated only for the year as a whole.

In order to calculate what share of the cost of fixed assets or intangible assets a “simplified” can include in expenses on the last day of the reporting (tax) period, you need to find the ratio between the indicators in columns 10 and 9. The resulting number (in percentage) is rounded to the second decimal place and fit into column 11.

For those objects that were purchased and paid for before the transition to the “simplified” system, the indicator in column 12 is calculated as the product of the residual value of the object by the share of the cost of fixed assets or intangible assets, which is included in expenses in each reporting (tax) period:

Box 12 = Box 8? Box 11.

At the end of each quarter, it is necessary to calculate the total amount of expenses for fixed assets and intangible assets, which can be taken into account when calculating the single tax for the reporting (tax) period. This indicator is transferred from column 12 of section II to column 7 of section I on the last day of the reporting (tax) period: March 31, June 30, September 30 and December 31.

The amount of costs for the acquisition (construction, production) of fixed assets and intangible assets included in expenses for the tax period is reflected in column 13. The indicator in this column is calculated as the product of the cost of fixed assets or intangible assets, which is included in expenses for each quarter of the reporting (tax) period, by the number of quarters of operation of the fixed assets or intangible assets in the tax period:

Box 13 = Box 12? Column 9.

The total in column 13 is calculated only for the year as a whole.

That part of the costs for the acquisition (construction, production) of fixed assets or intangible assets, which was taken into account when calculating the single tax in previous years for “old” objects, is reflected in column 14. The indicator in this column is calculated as the sum of the total indicators in column 13 of section II of the book of accounting for income and expenses for previous years of application of the simplified system.

And in box 15 indicate that part of the costs for the acquisition (construction, production) of fixed assets or intangible assets that will be taken into account when calculating the single tax in subsequent years. To calculate the indicator in this column, the residual value of the object is reduced by the amount of expenses that were taken into account when calculating the single tax in the current year and in previous years:

Box 15 = Box 8 – Box 13 – Box 14.

The total in column 15 is calculated only for the year as a whole.

Count 16 fill out only in case of disposal of fixed assets or intangible assets. There they indicate the date, month and year of the object’s implementation.

Example

Until 2010, the organization paid taxes in the generally established manner, and from January 1, 2010, it applies a simplified taxation system. As an object of taxation, the organization uses income reduced by the amount of expenses.

In June 2008, the organization purchased a woodworking machine. Its initial cost, taking into account the depreciation bonus according to tax accounting data, amounted to 192,000 rubles. (excluding VAT).

According to the Classification of fixed assets, a woodworking machine belongs to the seventh depreciation group (OKOF code 14 2922645) with a useful life of 15 to 20 years. The useful life of the machine was set at 240 months (20 years). The monthly depreciation amount is 800 rubles. (RUB 192,000: 240 months).

For 2008-2009 depreciation was accrued in the amount of RUB 14,400. (800 rub. ? 18 months). The residual value of the machine as of January 1, 2010 was 177,600 rubles. (RUB 192,000 – – RUB 14,400).

Since the service life of the machine exceeds 15 years, its residual value is included in expenses for ten years. Quarterly expenses must include 4440 rub.(RUB 177,600: 10 years: 4Q).

For 2010, 17,760 rubles were included in expenses. (4440 rub. ? 4 sq.). The same amount will be included in expenses in 2011.

In August 2009, the company purchased a circular saw and immediately began using it. The initial cost of this fixed asset, taking into account the depreciation bonus according to tax accounting data, amounted to 30,000 rubles. excluding VAT.

According to the Classification of Fixed Assets, the circular saw belongs to the third depreciation group (OKOF code 14 2922621) with a useful life of 3 to 5 years. The useful life of the circular saw was set at 60 months (5 years). The monthly depreciation amount was 500 rubles. (RUB 30,000: 60 months).

For the period from September to December 2009, depreciation was accrued in the amount of 2,000 rubles. (500 rub. ? 4 months). The residual value of the machine as of January 1, 2010 was 28,000 rubles. (30,000 rubles – 2000 rubles).

The service life of the circular saw exceeds 3 years. Therefore, its remaining cost must be written off as expenses within three years:

¦ in 2010 – 14 LLC rub. (RUB 28,000 ? 50%). Include RUB 3,500 in expenses quarterly. (RUB 14,000: Q4);

¦ in 2011 – 8400 rub. (RUB 28,000 ? 30%). Quarterly include 2100 rubles in expenses. (RUB 8,400: 4 sq.);

¦ in 2012 – 5600 rub. (RUB 28,000 ? 20%). Quarterly include 1400 rubles in expenses. (RUB 5,600: 4 sq.).

In April 2010, the organization purchased a set of office furniture worth RUB 70,800, including VAT – 10,800 rub. On April 20, the furniture was paid for, and on April 21, it was put into operation.

Consequently, the service life of this fixed asset in the tax period will be equal to three quarters. Every quarter, the organization will include 23,600 rubles in expenses. (RUB 70,800: Q3).

In October 2010, the organization registered a trademark, the cost of creating which amounted to 40,000 rubles. On October 21, the trademark was included in the organization's intangible assets.

Section II of the book of income and expenses for 2010 was filled out as follows:

Calculation of expenses for the acquisition (construction, production) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for the tax for 2070

Section I of the book of accounting of income and expenses

Section I The book of accounting for income and expenses consists of four tables, each of which reflects income and expenses for the corresponding quarter.

Let us recall that income and expenses under the simplified taxation system are reflected on the cash basis (Article 346.17 of the Tax Code of the Russian Federation). This means that income is recognized only after receiving funds, and expenses - after actual payment for goods (work, services).

Income received in kind is recorded at market prices.

If taxpayers received income in foreign currency, then they must be converted into rubles at the Bank of Russia exchange rate on the day of receipt. Expenses incurred by an organization in foreign currency are also subject to conversion into rubles (at the Bank of Russia exchange rate on the day of payment).

The procedure for filling out Section I depends on the object of taxation chosen by the organization or entrepreneur.

IN column 1 indicate the serial number of the record, in column 2 – the date and number of the primary document on the basis of which the entry is made, and in column 3 – Contents of operation.

IN column 4 Section I “simplified” reflects income received, subject to a single tax. These include:

– income from sales, calculated on the basis of Art. 249 Tax Code of the Russian Federation;

– non-operating income calculated in accordance with Art. 250 Tax Code of the Russian Federation.

Intermediary organizations indicate in this column only the amount of their intermediary remuneration. Money received for the purchase of goods (work, services) for a client, goods transferred on commission, and proceeds from the sale of commission goods received from customers should not be reflected in column 4.

In addition, column 4 does not reflect:

1) income specified in Art. 251 Tax Code of the Russian Federation;

2) income of the organization, subject to corporate income tax at the tax rates provided for in paragraphs 3 and 4 of Art. 284 of the Tax Code of the Russian Federation, in the manner established by Chapter 25 of the Tax Code of the Russian Federation;

3) income of an individual entrepreneur, subject to personal income tax at the tax rates provided for in clauses 2, 4 and 5 of Art. 224 of the Tax Code of the Russian Federation, in the manner established by Chapter 23 of the Tax Code of the Russian Federation.

Taxpayers who calculate a single tax on income at a rate of 6%, in addition to columns 1-3, must fill out column 4. At the same time, they can indicate in column 5 expenses associated with generating income (clause 2.5 of the Procedure for filling out the book of income and expenses ).

Those simplifiers who calculate a single tax on the difference between income and expenses must fill out all five columns, as well as a certificate for section I.

IN box 5 they indicate expenses that were incurred in the process of entrepreneurial activity and are named in Art. 346.16 Tax Code of the Russian Federation.

The total data for columns 4 and 5 are calculated separately for each quarter, as well as cumulatively from the beginning of the year for each reporting (tax) period.

The total amount of income for the reporting (tax) period (column 4) is transferred to line 010, and the total amount of expenses (column 5) is transferred to line 020 of section 2 of the single tax return.

Example

The organization switched to using a simplified taxation system from January 1, 2010. The organization chose income reduced by the amount of expenses as the object of taxation.

During this period the following operations were carried out:

VAT for the fourth quarter of 2009 is listed. in the amount of 2000 rubles. (payment order No. 1 dated January 17, 2010, VAT return for the fourth quarter of 2009).

Repayment of VAT debt for the previous year is not considered an expense for the organization. Therefore, this operation is not reflected in the book of income and expenses;

received a bank loan in the amount of 300,000 rubles. at 12% per annum (loan agreement dated January 14, 2010, bank statement dated January 17, 2010).

A bank loan does not belong to the income of the organization. Therefore, it should not be reflected in the book of income and expenses;

goods purchased in the amount of 177,000 rubles, including VAT - 27,000 rubles. (waybill No. 24 dated 01/20/2010, invoice No. 24 dated 01/20/2010, payment order No. 2 dated 01/24/2010). The cost of purchased goods is included in expenses only after its sale. Therefore, the amount paid to the supplier is not reflected in the income and expense ledger;

payment received for shipped goods in the amount of 147,500 rubles. (invoice No. 1 dated 01/21/2010, bank statement dated 01/30/2010).

Since the goods are sold, the organization must reflect in the book of income and expenses not only the amount of income received, but also the amount of expenses associated with this sale, in particular the cost of purchased goods (100,000 rubles);

The rent was transferred in the amount of 5900 rubles, including VAT - 900 rubles. (lease agreement dated May 15, 2009, payment order No. 3 dated January 21, 2010, invoice No. 18 dated January 31, 2010);

wages accrued for January 2010 in the amount of 17,000 rubles, including personal income tax – 2000 rub. (payroll No. 1 dated January 31, 2010).

Since “simplifiers” recognize expenses only after actual payment, wages will be included in expenses after they are paid to employees;

Personal income tax was transferred to the budget in the amount of 2000 rubles. (payment order No. 4 dated 02/01/2010).

Personal income tax is part of labor costs. Therefore, the amount of tax should be reflected in column 5 of Section I of the book of accounting for income and expenses;

advance payment for insurance premiums has been transferred for compulsory pension insurance in the amount of 2380 rubles. (payment order No. 5 dated 02/01/2010).

The specified amount is included in expenses;

insurance premiums are listed for compulsory insurance against industrial accidents and occupational diseases in the amount of 34 rubles. (payment order No. 6 dated 02/01/2010). The specified amount is included in expenses;

Cash received from bank in the amount of 19,000 rubles. (receipt cash order No. 1 dated 02/01/2010).

The operation is not reflected in the book of income and expenses;

funds were issued against the report for travel expenses – 4000 rub. (expenditure cash order No. 1 dated 02/01/2010). The operation is not reflected in the book of income and expenses;

wages were issued from the cash register in the amount of 15,000 rubles. (payroll No. 1 dated 01/31/2010, cash receipt order No. 2 dated 02/02/2010).

The specified amount should be included in expenses and reflected in column 5 of the book of income and expenses;

advance payment for photocopier in the amount of 16,520 rubles, including VAT – 2,520 rubles. (payment order No. 7 dated 02/04/2010). Advance payment amounts are not included in expenses;

cash proceeds from the sale of goods were credited to the organization's cash desk(invoice No. 2 dated 02/07/2010, cash receipt order No. 2 dated 02/07/2010) in the amount of 59,000 rubles, including VAT - 9,000 rubles.

Since the goods are sold, the organization must reflect in the book of income and expenses not only the amount of income received, but also the amount of expenses associated with this sale - the cost of purchased goods (40,000 rubles).

financial assistance was provided to the employee in the amount of 1500 rubles. (expenditure order No. 3 dated 02/07/2010).

Amounts of financial assistance are not included in expenses and are not reflected in the book of income and expenses;

interest accrued on a bank loan in the amount of 3000 rubles. (accounting certificate No. 1 dated 02/16/2010).

An organization can include the amount of interest in expenses only after actual payment. Therefore, accrued interest is not reflected in the book of income and expenses;

the principal amount of the debt under the loan agreement was returned in the amount of 300,000 rubles. and the amount of accrued interest in the amount of 3,000 rubles is transferred. (payment order No. 8 dated 02/17/2010).

Only the amount of interest paid will be reflected in the Income and Expense Book;

advance report approved No. 1 of 02/21/2010 of the employee and his travel expenses in the amount of 3870 rubles.

Business trip expenses are reflected in column 5 of the book of income and expenses;

balance of accountable amount in the amount of 130 rubles. entered into the organization's cash register (receipt cash order No. 8 dated February 21, 2010);

an advance payment has been received for the upcoming shipment of goods in size RUB 14,750. (bank statement dated 02/28/2010). Amounts of advance payment are included in the income of the organization - “simplified” and are reflected in column 4 of the book of accounting for income and expenses.

In the first quarter, the table in Section I of the book of accounting for income and expenses was filled out as follows (the abbreviations in the table are: p/p - payment order; RKO - cash settlement order):

I. Income and expenses

The remaining transactions do not need to be reflected in the income and expense ledger.

If the organization used a different object of taxation (income), then the organization’s accountant would fill out only column 4. In column 5, he would put dashes.

In the reference to section I calculate the tax base for a single tax for the year. Therefore, it should be filled out only at the end of the tax period.

By line 010 indicate the amount of income received for the year, and according to line 020 – the amount of expenses taken into account when calculating the single tax. These indicators are transferred respectively from the final line, columns 4 and 5 of the fourth table of section I.

Below is the difference between the amount of the minimum tax paid at the end of last year and the amount of the single tax calculated for the same period (line 030).

Let us recall that the obligation to pay the minimum tax arises for “simplified” people only if the amount of the single tax calculated for the tax period is less than the amount of the minimum tax.

The minimum tax is calculated by multiplying the amount of income received by the simplified person for the tax period by a tax rate of 1%. Income in this case is determined in the manner established by Art. 346.15 Tax Code of the Russian Federation.

IN Next year, “simplified” people can take into account the difference between the amount of the single tax accrued according to the general rules and the amount of the minimum tax paid when calculating the tax base for the single tax (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).

To fill out line 030, use the data from the single tax return for the previous year. The indicator for this line is calculated as the difference between lines 100 and 080, column 5, section 2 of the declaration.

The tax base for the single tax for the year is reflected according to line 040 References to section I of the book of accounting of income and expenses. This indicator is calculated as follows:

Line 040 = Line 010 – Line 020 – Line 030.

If this indicator has a negative value, then it should be indicated by line 041.

Example

The organization applies a simplified taxation system. As an object of taxation, the organization uses income reduced by the amount of expenses.

Based on the results of work for 2010, the amount of income (column 4 of the fourth table of section 1) amounted to 5,897,452 rubles, and the amount of expenses (column 5) - 5,833,671 rubles.

In 2009, the organization suffered losses. Therefore, the minimum tax in the amount of 43,781 rubles was paid to the budget. The amount of the single tax calculated for 2009 in accordance with the generally established procedure is zero.

Therefore, the amount of the difference between the minimum tax and the single tax is 43,781 rubles.

The tax base for 2010 will be 20,000 rubles. (RUB 5,897,452 – RUB 5,833,671 – RUB 43,781).

The organization’s accountant will fill out the certificate for Section I as follows:

Section III calculates the amount of loss that reduces the tax base under a single tax.

It is filled out by “simplified people” who have chosen as an object of taxation income reduced by the amount of expenses, but only if they received losses when using the simplified taxation system in previous years.

Data in section III is entered only at the end of the tax period, when the tax base for the single tax for the past year has already been calculated on line 040 of section I of the book of income and expenses.

Let us recall that the taxpayer has the right to carry forward a loss to future tax periods within 10 years following the tax period in which this loss was incurred.

The taxpayer has the right to transfer to the current tax period the amount of loss received in the previous tax period. A loss not carried forward to the next year may be carried forward in whole or in part to any year out of the next nine years.

If a taxpayer received losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.

By line 010 indicate the amount of loss for all years of application of the simplified taxation system, which was not taken into account when calculating the single tax. In 2009, the indicator for this line is transferred from line 060 of section 2.1 of the single tax declaration for 2008, and in subsequent years - from line 150 of section III of the book of accounting for income and expenses for the previous year.

Below is a breakdown of the uncarried loss by year (lines 020-110), which is transferred from section III of the book of accounting of income and expenses for the previous year (lines 160-250).

Data on the amount of loss received for each year of application of the “simplified tax” can be taken from line 041, and the amount of loss by which the tax base was reduced can be taken from line 050 of the single tax declaration for previous years. Then you need to compare this data and determine for which years the loss has already been repaid and for which it has not.

By line 120 indicate the amount of the tax base for the reporting year, which is transferred from line 040 of the certificate to Section I of the book of accounting for income and expenses.

A simplifier can reduce the tax base for a single tax for the past tax period by the amount of losses that he received in previous years of applying the “simplified tax” and using income reduced by the amount of expenses as an object of taxation (clause 7 of Article 346.18 of the Tax Code of the Russian Federation). The rest of the losses are carried forward to the following tax periods, but not more than 10 tax periods.

By line 140 indicate the amount of loss received based on the results of work for the expired tax period. The indicator for this line is transferred from line 041 of the certificate to Section I of the book of income and expenses for the reporting year.

The amount of loss that is carried forward to the next year is reflected at line 150. The indicator for this line is calculated using the formula:

Line 150 = Line 010 – Line 130 + Line 140.

Below is a breakdown of the amount of loss by year of its formation (lines 160-250).

The organization has been using a simplified taxation system since 2007. As an object of taxation, the organization uses income reduced by the amount of expenses.

Based on the results of work for 2007, a loss was received in the amount of 5,000 rubles, and in 2008, part of the loss in the amount of 2,000 rubles. was taken into account when calculating the tax base for the single tax. The loss for 2009 amounted to 4,000 rubles.

The tax base for the single tax for 2010 was 20,000 rubles. (line 040 of the certificate to section I of the book of accounting for income and expenses).

The organization's accountant completed Section III as follows.

Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system, for 2009 year

Registration of a ledger for accounting income and expenses with the tax authorities is not provided for in Chapter 26.2 of the Tax Code of the Russian Federation. This obligation is established by Order of the Ministry of Finance of Russia No. 154n.

The book can be kept both on paper and in electronic form using computer technology (clause 1.4 of the Procedure for filling out the book of income and expenses).

Chapter 26.2 of the Tax Code of the Russian Federation does not determine how it is necessary to declare that the taxpayer has decided to keep a book in electronic form and whether it is necessary to notify the tax authority about this in advance.

The fact is that those organizations and entrepreneurs who will keep a book on paper must formalize it before starting business and reflecting income and expenses in it. In fact, this needs to be done in December, i.e. before the start of the next tax period. In this case, the book of income and expenses must be laced and numbered.

On the last page of the taxpayer's book of income and expenses, numbered and laced together, the number of pages contained in it is indicated. These data are confirmed by: the signature of the head of the organization (individual entrepreneur), certified by the seal of the organization (individual entrepreneur - if any), as well as the signature of a tax authority official, certified by the seal of the tax authority, before the start of its maintenance (letter of the Ministry of Finance of Russia dated 02/08/2007 No. 03-11-04/2/30).

If the book of income and expenses is kept in electronic form, then at the end of the reporting (tax) period it must be printed on paper.

When the calendar year ends, the sheets of the book are stitched and numbered (clause 1.5 of the Procedure for filling out the book of income and expenses). On the last page of the taxpayer’s ledger for accounting income and expenses, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated. These data are confirmed by: the signature of the head of the organization (individual entrepreneur), certified by the seal of the organization (individual entrepreneur - if there is one), as well as the signature of an official of the tax authority, certified by the seal of the tax authority.

The deadline by which the book of income and expenses, which was kept in electronic form, must be submitted to the tax authority is not established by the Tax Code of the Russian Federation.

At the same time, clause 1.5 of the Procedure for filling out the book of accounting for income and expenses requires submitting to the tax authority a book of accounting for income and expenses, which was kept electronically during the tax period, after being published on paper at the end of the tax period. no later than March 31 of the year following the reporting year.

If the book of income and expenses is not certified in the prescribed manner by the tax authority, this circumstance, in the opinion of the Ministry of Finance of Russia, can be considered as the absence of a book of income and expenses. In this case, the organization may be held liable under Art. 126 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated March 31, 2005 No. 03-02-07/1-85).

Let us remind you: the fine for each document not submitted is 50 rubles.

Article 120 of the Tax Code of the Russian Federation provides for liability for gross violation of the rules for accounting for income and expenses and objects of taxation. At the same time, a gross violation of the rules for accounting for income and expenses and objects of taxation for the purposes of this article means, in particular, the absence of either primary documents, or invoices, or accounting registers.

The fine for a gross violation by an organization of the rules for accounting for income and expenses, as well as objects of taxation, is 5,000 rubles.

If the same actions led to an understatement of the tax base, then a fine is collected in the amount of 10% of the amount of unpaid tax, but not less than 15,000 rubles.

Since the book of income and expenses is not an accounting register, its absence is not grounds for collecting a fine under Art. 120 Tax Code of the Russian Federation.

An erroneous entry made in the income and expenses ledger can be corrected.

If a taxpayer has discovered an error in the current reporting (tax) period in calculating the tax base of previous reporting (tax) periods, then it must be corrected in the period in which it was committed.

Tax liabilities of the reporting period in which an error is identified can be adjusted only if it is impossible to determine the specific period of the error (clause 1 of Article 54 of the Tax Code of the Russian Federation).

Thus, if a “simplified” person finds errors in calculating the tax base for the current year, he can make adjustments and recalculation of tax liabilities in the book of income and expenses for the current tax period. The correction must be justified and confirmed by the signature of the head of the organization. The corrected entry must be dated and stamped by the taxpayer (clause 1.6 of the Procedure for filling out the book of income and expenses).

If an organization keeps a book of income and expenses in electronic form, then correction of errors is carried out by entering an incorrect entry into the program with a minus sign and reflecting the correct transaction.

If the book is kept in paper form, then you need to cross out the incorrect indicator and enter the correct value. In this case, as we said above, the correction must be certified by the signature of the head of the organization and a seal. In addition, the date of correction must be indicated.

This procedure for making corrections to the book of income and expenses when applying the simplified taxation system is given in the letter of the Ministry of Finance of Russia dated December 15, 2003 No. 04-02-05/1/108 “On making corrections to tax registers by organizations and entrepreneurs applying the simplified taxation system” .

If errors in the calculation of the tax base are detected for the last year, then you should not make corrections to the book of income and expenses for the current year.

“Simplers” must make adjustments and recalculation of tax liabilities in the updated single tax return, paid in connection with the application of the simplified taxation system submitted for the expired tax period.

How to keep a book of income and expenses when simplified? This will not be difficult if you know the basic rules. We will tell you about them, and also provide forms and samples of the completed book. You can download them for free.

Maintaining a book of income and expenses under the simplified tax system: rules and responsibilities

In accordance with Art. 346.24 of the Tax Code of the Russian Federation, all taxpayers who have chosen the simplified tax system must keep records of income received and expenses incurred in order to determine the object of taxation. For this purpose, a tax register is opened annually: a book of income and expenses.

The form of this register and the rules (procedure) for its completion were approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n (hereinafter referred to as the Procedure, Order No. 135n).

The book can be maintained in any way (filled out manually or on a computer), but in any case, its final copy must exist in paper form, have numbered sheets and be certified by the signature of the head of the legal entity or individual entrepreneur and a seal (if there is one).

The book does not need to be submitted to the Federal Tax Service along with the tax return, but during an audit it must be presented to the inspector within 10 days (clause 3 of Article 93 of the Tax Code of the Russian Federation).

If the book is not kept or there are significant violations when filling it out that lead to an underestimation of the taxable item, the violating taxpayer faces a fine. The maximum fine is 20% of the amount of the unified simplified tax system that has not been received into the treasury, the minimum is 40,000 rubles. (clause 3 of article 120 of the Tax Code of the Russian Federation).

If a violation of the tax accounting procedure does not lead to an understatement of tax, the fine for the taxpayer will be from 10,000 to 30,000 rubles (clauses 2 and 3 of Article 120 of the Tax Code of the Russian Federation). Failure to provide the book at the request of the inspectors will result in a fine of 200 rubles. (Article 126 of the Tax Code of the Russian Federation) plus 300-500 rubles. (Article 15.6 of the Administrative Code) in the form of an administrative penalty against the head of a legal entity.

Read more about liability for tax offenses in the article “Responsibility for tax violations: grounds and amount of sanctions” .

How to keep a book of income and expenses of an individual entrepreneur

The procedure for maintaining a book of income and expenses for individual entrepreneurs is no different from the general rules.

Entrepreneurs do not indicate in column 4 of Section I of the book income that is subject to personal income tax. This is directly stated in clause 2.4 of the Procedure approved by Order No. 135n.

In section IV of individual entrepreneurs on the simplified tax system, 6% without employees reflect the insurance premiums they transferred for themselves. Those who make payments to other individuals, in this column reflect both contributions transferred for themselves in a fixed amount, and similar payments paid for employees.

How to keep a book of income and expenses in electronic format

Most official portals with regulatory documents offer to download a file in MS Excel format for maintaining the register in electronic form. When you download it, an electronic document opens in the form of a formatted appendix to order No. 135n.

Due to the fact that the procedure for maintaining a book in electronic and paper formats is the same, there should not be any particular difficulties with its design on a computer. If an error made when registering a transaction was discovered before the book was printed on paper, it can be easily corrected. If an error was discovered when the register was printed, the correction is made on the basis of clause 1.6 of the Procedure (certified by the manager’s signature and seal (if any) with the date of the correction).

The register, which was kept in electronic format during the year, must be printed at the end of the tax period. Its sheets are numbered, stitched and sealed with the signature of the head - a legal entity or individual entrepreneur - and a seal (if any).

Sending the book to the Federal Tax Service in electronic format with a digital signature is not provided for by the specified Procedure.

How to fill out sections of the income and expense ledger

Each business transaction performed by a taxpayer using the simplified tax system during the tax period, which has an impact on the formation of the tax base, must be registered in the book. Entries are made in chronological order. Based on the results of each quarter and at the end of the year, results are compiled.

Column 4 of Section I reflects income, the list of which is contained in Art. 249-250 Tax Code of the Russian Federation. Accordingly, the operations listed in Art. 251 of the Tax Code of the Russian Federation, as well as those that are subject to income tax for legal entities or personal income tax for individual entrepreneurs. Income received in kind is reflected at the market price of the received property.

Taxpayers who have chosen the accounting object “income minus expenses” enter their expenses in column 5 of the same section (their list is specified in Article 346.16 of the Tax Code of the Russian Federation). “Simplified people” who pay tax on the object “income” indicate in this column their expenses incurred as part of the implementation of budget unemployment programs, as well as expenses that were made from funds subsidized for the development of entrepreneurship.

Section II, concerning fixed assets, is filled out by simplifiers who have chosen “income minus expenses” as the object of taxation. Section III is also completed by taxpayers working with the “income minus expenses” object, if they have losses based on the results of previous years that can be taken into account when calculating the tax for the current year.

Section IV is filled out by taxpayers who calculate the single tax on the “income” object. All insurance premiums paid are recorded here, which have an impact on reducing the amount of accrued tax.

Since 2018, the book of income and expenses has been supplemented with Section V, in which taxpayers who have chosen “income” as the object of taxation reflect the amounts of trade duty paid, which affect the amount of tax payable to the budget.

Read more about the differences in the procedure for filling out the book depending on the selected tax object. “The procedure for filling out the KUDiR under the simplified tax system, income minus expenses” .

You can download forms for the book of expenses and income used before and after 2018 on our website.

Download the form of the book of income and expenses used in 2013-2017:

Download the form of the book of income and expenses for 2018:

How to check the book of income and expenses in 1C

There is an opportunity to check the correctness of the book of income and expenses in the 1C: Accounting program. For this purpose, a special function “Book Filling Assistant” is provided. With its help, an accountant can run routine operations and analyze the results.

When you download the special service built into the program, you can view all accepted and non-accepted expenses. The most common mistake is the program’s failure to provide documents confirming payment of expenses incurred. And in the absence of payment, expenses cannot be taken into account (Article 346.17 of the Tax Code of the Russian Federation). You can correct the error by group re-posting all documents for the tax period.

Read about all the nuances of using this accounting program by simplifiers in the article “Use of 1C Accounting under the simplified tax system” .

Book of income and expenses: example of filling out in special situations

An example of filling out a book of income and expenses will help you avoid mistakes in its design. This is especially true in situations where some non-standard operation arises.

Example:

The taxpayer transferred the advance payment to the supplier using the simplified tax system, but he did not ship the goods to him, and in the end he returned the advance payment. In this situation, an entry in column 5 cannot be made when transferring the advance, since this type of expense is not specified in Art. 346.16 Tax Code of the Russian Federation. This means that the returned advance is not shown in column 4 “Income”. This is stated in the letter of the Ministry of Finance of Russia dated December 12, 2008 No. 03-11-04/2/195.

If the taxpayer receives an advance payment, this amount is reflected in income, since simplifiers are required to use the cash method. But when returning the advance payment, it is necessary to reverse the entry made earlier for the amount of the advance payment returned to the buyer.

A sample of filling out the book of income and expenses for 2017 and 2018 can be found on our website.

Results

Do not neglect filling out the book of income and expenses, because filling out this register is not difficult, and the consequences of its absence can be quite noticeable. Download the forms and samples from our article and check yourself when filling it out.

Starting from 2013, all payers working on the simplified system use the form of the Book of Income and Expenses, approved by Order No. 135n dated October 22, 2012. For “simplified” forms that take into account only income, this form provides a special section IV. You need to enter amounts that reduce the “simplified” tax and form a deduction.

Let us recall that the list of amounts forming a tax deduction is listed in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation. As a rule, these are contributions transferred to extra-budgetary funds. Including the amount of a fixed payment paid for themselves by entrepreneurs. As well as the costs of paying sick leave benefits to employees at the expense of the employer, that is, for the first three days of illness.

However, not all of these amounts reduce the single tax, since organizations and entrepreneurs can only reduce the tax by 50%. The exception is entrepreneurs using the simplified tax system who work alone and do not pay remuneration to individuals. They can reduce the “simplified” tax down to zero if the size of the deduction allows it.

Accordingly, all those who are “simplified” with the object of income have a question: how to enter amounts into Section IV of the Accounting Book: should it record all payments or only those that will result in a reduction in the single tax? This point is not clearly stated in the Procedure for filling out the book of income and expenses. We consulted with a specialist from the Ministry of Finance and found out what options are possible in practice.

1. Enter all amounts as they are paid

With this accounting method, enter all amounts forming a tax deduction in section IV of the Accounting Book. And it doesn’t matter whether they ultimately reduce the tax or not. You can fill out Section IV as you pay the amounts in real time. That is, there is no need to wait until the end of the reporting (tax) period. And when the time comes to calculate the tax for payment, draw up a separate or accounting certificate. In this document you will calculate the amount of deduction. We have given an example of such a calculation in the figure.

Please note: in Section IV of the Accounting Book there is no line indicating the total deduction amount by which the “simplified” tax is reduced. Section IV only allows you to record payments that will be taken into account when calculating the deduction. Therefore, you need a certificate with the final calculation.

2. Contribute amounts that form the final deduction amount

Since Section IV of the Accounting Book is intended to reflect the amounts that form a tax deduction under the simplified tax system, it is also logical to assume that not all possible amounts need to be entered into it. But only those that will directly reduce the single tax.

For example, an advance payment to a company for the first half of the year (before it is reduced by a tax deduction) is 10,000 rubles. Insurance premiums were paid in the reporting period in the amount of 9,000 rubles. The maximum amount of possible deduction is RUB 5,000. (RUB 10,000 × 50%). This means, logically, to show in section IV for the first 6 months of the year, only 5,000 rubles in insurance premiums are needed. (5000 rub.

If you follow this method in practice, it turns out that filling out the book of income and expenses in Section IV will only be possible based on the results of the reporting (tax) period. When the amount of the tax payment is already known. And accordingly, you can determine how much it can realistically be reduced.

In Section IV, with this option, payment documents for payment of contributions and benefits may not be reflected in the full amount or not all payment documents. Or one payment can be divided into several amounts and therefore shown several times. After all, the tax deduction is calculated on an accrual basis from the beginning of the year, just like the single tax itself. This means, let us repeat, if, for example, at the end of the first quarter your insurance premiums remained unaccounted for, then you can take them into account at the end of the six months, provided that the amount of the advance payment for the “simplified” tax allows you to do this.

This option seems more labor-intensive than the previous one. Firstly, you will need to calculate the deduction amount in exactly the same way; for this, the certificate form that we suggested above is quite suitable. Secondly, you need to work in detail with the payments in order to understand which of them and for what amount to record in the Accounting Book. Therefore, we recommend not to complicate your work and use option No. 1.

Under the general regime, the organization has the opportunity to independently develop the forms by which tax accounting will be kept, while taxpayers using the simplified tax system do not have to choose. Whether it is convenient or not, the only tax register for them is the Book of Income and Expenses, so the rules for filling it out should be studied in detail.

The form of the Book of Accounting for Income and Expenses under the simplified system and the Procedure for filling it out (hereinafter referred to as the Procedure) were approved by Order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n.

First, some general information. The accounting book may be kept on paper or electronically. In both cases, the registration rules are the same, only the “paper” version is certified by the tax office before the start of the tax period, that is, before making entries on income and expenses, and the printout of the “electronic” Accounting Book is certified only at the end of the tax period.

Please note that before certification, the Accounting Book should be laced, numbered, the number of pages should be indicated on the last page, the signature of the manager (individual entrepreneur) should be confirmed and a stamp should be affixed.

Please note: not long ago, the Federal Tax Service of Russia stated that it is not necessary to certify the Book of Income and Expenses with the inspectorate (letter dated 02/03/2010 No. ШС-22-3/84@), since the Tax Code does not require this. The procedure is, of course, possible, but only at the request of the taxpayer.

So, on the one hand, whether to bring the document to the tax office is up to the “simplified” people themselves. On the other hand, we still recommend that the Accounting Book be certified by the Federal Tax Service, especially since it is not so difficult.

The accounting book consists of three sections. Section 1 is intended for anyone using the simplified system. True, you only need to fill out column 5 if the object of taxation is income minus expenses; entrepreneurs and organizations with the object of taxation of income have the right to make entries here for their own purposes (for example, for management accounting). Section 3 determines the amount of past losses by which, according to paragraph 7 of Article 346.18 of the Tax Code of the Russian Federation, it is allowed to reduce the tax base. It is filled out when the object of taxation is income minus expenses (clause 4.1 of the Procedure).

Section 2 is devoted to the calculation of costs for the acquisition (creation, production, etc.) of fixed assets and intangible assets. Their cost is reflected only under the simplified system, so section 2 must again be filled out only if the object of taxation is income minus expenses (clause 3.1 of the Procedure). Expenses are taken into account in accordance with subparagraph 1 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation and are quite complex, therefore a special section has been allocated for such expenses, which is worth talking about in more detail.

Records are kept for each item of fixed assets and intangible assets (clause 3.4 of the Procedure), and at the end of each quarter the results are summed up and the total amount of expenses is determined. It is reflected on the last day of the quarter in section 1.

One more thing. Entries for the same object are made in section 2 quarterly until the value (residual value) of the property is completely written off as expenses. Let’s say that a fixed asset was acquired under the simplified system and accepted for tax accounting in May (that is, in the second quarter), which means that the same entries for it will be made in section 2 in the second, third and fourth quarters.

The cost of fixed assets and intangible assets is taken into account depending on when they were purchased (built, manufactured) - before or after the transition to a simplified system (clause 3 of Article 346.16 of the Tax Code of the Russian Federation). The entries in section 2 are also made differently. However, first things first...

Fixed assets (intangible assets) acquired under the simplified tax system

Let’s imagine that a “simplified” person acquired (built) a fixed asset or an intangible asset. Is it possible to immediately make an entry in section 2 of the Income and Expense Accounting Book? No, since the following conditions must be met (subclause 1, clause 3, article 346.16 and subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation):

— put the facility into operation (accept the intangible asset for accounting);
— pay and submit documents for state registration (if necessary). From January 1, 2008, it is allowed to take into account partially paid fixed assets and intangible assets as expenses.

Let us recall the general accounting rules. The cost of a fixed asset or intangible asset acquired (built, manufactured) under the simplified taxation system is included in expenses in equal shares during the quarters remaining until the end of the tax period.

Having fulfilled the necessary conditions, you can make an entry in section 2. In column 1 indicate the serial number of the entry, in column 2 - the name of the fixed asset or intangible asset, in column 3 - the date of payment, in column 4 - the date of submission of documents for state registration. If the property right does not need to be registered, a dash is placed in column 4. Column 5 records the date the object was put into operation (for fixed assets) or accepted for accounting (for intangible assets).

Column 6 reflects the initial cost of the objects. With a simplified system, it is determined according to accounting rules.

According to paragraph 8 of PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, the initial cost of a fixed asset consists of all costs for its acquisition, construction, manufacturing, delivery, installation, adjustment, payment of customs duties, intermediary fees, etc. Only refundable taxes are excluded. Entrepreneurs and organizations using the simplified system are not VAT payers, and this tax is not reimbursed to them. So they don't have to rule anything out.

What is meant in accounting by the initial cost of intangible assets is stated in paragraph 7 of PBU 14/2007, approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n. This is the amount paid or accrued when purchasing or creating an asset, as well as spent on providing conditions that allow the object to be used for its intended purpose.
Columns 7 and 8 will need to be filled out only if the object was purchased before the transition to the simplified system.

Column 9 indicates the number of quarters of the current year during which the property, paid for and put into operation (accepted for accounting), is used. Let's assume that an organization purchased, paid for and put into operation an object in March, that is, in the first quarter. This means that it will be used in the 1st, 2nd, 3rd and 4th quarters, and column 9 should contain 4. If all the conditions were met in the 2nd quarter, 3 should be indicated in column 9, if in the 3rd quarter - 2, in the 4th quarter - 1.

Column 10 reflects the share of the cost of a fixed asset or intangible asset that can be written off in the current tax period (as a percentage). Since the cost of property purchased (built, manufactured) under the simplified system is fully taken into account during one tax period, the indicator in column 10 is always equal to 100%.
The share of the cost of the object that should be written off quarterly as expenses (also as a percentage) is calculated in column 11. To do this, the indicator in column 10 is divided by the indicator in column 9. The result is rounded to the second decimal place.

Column 12 - to reflect the amount of expenses for the acquisition (construction, production) of a fixed asset or intangible asset, taken into account in each quarter. If objects were acquired (built) under the simplified system, it is equal to the product of the numbers from columns 6 and 11, divided by 100. In paragraph 3.16 of the Procedure there is a comment according to which such an indicator must be reflected in column 7 on the last day of the last quarter of the tax period. Most likely this is a typo. Column 7 records the service life of fixed assets or intangible assets available on the balance sheet at the time of transition to the simplified system. Obviously, this meant the last day of each quarter of the tax period and column 5 of section 1.

In column 13, the amount of expenses for the tax period is given, equal to the product of indicators in columns 12 and 9 (clause 3.17 of the Procedure). For objects that the owner acquired under the simplified system, it coincides with the indicator in column 6, that is, with the initial cost of a fixed asset or intangible asset.
Columns 14 and 15 for objects acquired under the simplified tax system are not filled in, and column 16 indicates the date of disposal (sale) of the property.

Example 1

Laguna LLC applies the simplified tax system with the object of taxation being income minus expenses. In March 2010, the company purchased a truck worth 685,400 rubles, paid in full on April 26, put it into operation on May 12 and submitted documents for its registration on the same day. Let's fill out section 2 of the Income and Expense Accounting Book.

In column 1 we indicate the serial number, in column 2 - “truck”, in column 3 - the date of payment (04/26/2010), in column 4 - the date of submission of documents for state registration (05/12/2010), and in column 5 - the date of entry into operation (12.05.2010). In column 6 we will enter the initial cost of the property equal to 685,400 rubles.

We do not fill out columns 7, 8, 14 and 15, since the purchase was made using a simplified system. In column 9 we write down the number of quarters during which the car will be used in 2010. For accounting purposes, all conditions were met in the second quarter, so in column 9 we will indicate 3, and since the cost of the car is written off as expenses during one tax period (subclause 1, paragraph 3, article 346.16 of the Tax Code of the Russian Federation), column 10 should contain 100% . Let's determine the indicator of column 11. It is equal to 33.33% (100%: 3 quarters). Thus, the indicator in column 12 will be 228,467 rubles. (RUB 685,400 × 33.33%). If in the second quarter Laguna LLC does not acquire (build, manufacture) other fixed assets and intangible assets, RUB 228,467. will become the final figure and on June 30, 2010 this amount will need to be entered in section 1 of the Accounting Book.

In column 12 we will reflect all the costs of purchasing a truck - 685,400 rubles. There is no information about its sale or disposal, so we will put a dash in column 16.

The entries for the truck in Section 2 of the Book for nine months and a year will be the same.
The completed section 2 is presented in the table on p. 34-35.

Fixed assets (intangible assets) acquired before the transition to the simplified tax system

A taxpayer who, at the time of transition to the simplified system, has fixed assets and intangible assets on his balance sheet, must determine their residual value and, until the end of the tax period, enter the indicators in Section 2 of the Accounting Book (clause 2.1 of Article 346.25 of the Tax Code of the Russian Federation).

According to subparagraph 3 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, accounting for the residual value of objects acquired (constructed, manufactured) before the change in the tax regime depends on their useful life. If this period is not more than three years, the residual value is written off during one tax period, and if more than three, but not more than 15 - 50, 30 and 20%, respectively, in the first, second and third tax periods. If the useful life is more than 15 years, the residual value is recognized evenly as expenses over 10 tax periods.
In any case, annual amounts are written off quarterly in equal installments.
Let's move on to filling out section 2 of the Accounting Book. We emphasize once again that entries can be made only after payment, commissioning and submission of documents for state registration.

In columns 1-5, the same entries are entered as for purchases made under the simplified system: serial number, name of the object, dates of payment, commissioning and submission of documents for state registration.

Column 6 reflects the initial cost, although it is not useful for accounting, and column 7 shows the useful life of the asset. The residual value is recorded in column 8. We will dwell on its calculation in more detail (clause 3.12 of the Procedure and clauses 2.1 and 4 of Article 346.25 of the Tax Code of the Russian Federation).
When changing the general system to the simplified residual value of fixed assets and intangible assets on the date of transition, it is the difference between the initial cost of the object and the amount of depreciation accrued based on Chapter 25 of the Tax Code of the Russian Federation.

If, before the transition to the simplified tax system, the unified agricultural tax payment regime was used, the residual value at the time of the transition to the unified agricultural tax payment is taken and the expenses taken into account during operation in this mode are deducted. If UTII was paid, the initial cost is reduced by the amount of depreciation accrued according to accounting rules.
Column 9 includes the number of quarters of operation of the facility in the tax period. If all conditions for accounting are met before switching to a simplified system, 4 is indicated.

Column 10 reflects the share of the residual value included in expenses for the tax period. Let us repeat, it depends on the useful life and duration of application of the simplified tax system (subclause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation).

The calculation of the indicator in column 11 is similar to the calculation for objects purchased under the simplified system, but the indicator in column 12 is determined differently and is equal to the product of the indicators in columns 8 and 11, divided by 100. To fill out column 13, the indicators in columns 9 and 12 are multiplied.

Column 14 indicates the residual value taken into account under the simplified system in previous years, column 15 indicates the remaining value carried forward to future periods, and column 16 indicates the date of sale (disposal) of the object.

Example 2

Meteor LLC has been applying the simplified tax system with the object of taxation being income minus expenses since 2009. Before this, society was in a general regime. At the time of the transition, production equipment with an initial cost of 864,000 rubles was listed on the balance sheet. with a useful life of six years (72 months). During operation in the general mode, accrued depreciation amounted to 180,000 rubles.

The equipment was paid for on December 18, 2007, and put into operation on September 25, 2007. State registration was not required. Let's fill out Section 2 of the Book of Income and Expenses for the first half of 2010.

In columns 1-5 we give the serial number of the record, the name of the object and the due dates. Since the equipment was not registered, we will put a dash in column 4. In column 6 we indicate the initial cost of the equipment (864,000 rubles), in column 7 - the useful life (6 years).

We will find out the residual value of the object by the time of transition to the simplified system. Its value is equal to the original cost, reduced by the amount of accrued depreciation, and amounts to 684,000 rubles. (RUB 864,000 - RUB 180,000). Since all the conditions were met before the change in the tax regime, in 2010 the equipment will be in use throughout the year, so in column 9 we will indicate 4. The useful life of the object is more than three, but less than 15 years, which means that the residual value is written off within three years. In 2009, 50% of the cost was written off, which means that in column 10 for the first half of 2010 we will write down 30% (subclause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation).

Let's determine the indicators of columns 11, 12 and 13. This is 7.5% (30%: 4 quarters), 51,300 rubles. (RUB 684,000 × 7.5%) and RUB 205,200. (RUB 51,300 × × 4 quarters). As already noted, in 2009 the company had to write off 50% of the residual value as expenses, so in column 14 we will write down 342,000 rubles. (RUB 684,000 × 50%). For 2011 there will be 20% of the residual value of the fixed asset, and in column 15 we will give 136,800 rubles. (RUB 684,000 × 20%). In column 16 we will put a dash.
Such entries should be made in section 2 for the first quarter, nine months and 2010.

The completed section 2 of the Accounting Book for the first half of 2010 is presented in the table on p. 34-35.

Expenses for completion, modernization and reconstruction of fixed assets

Since 2008, under the simplified system, it has been allowed to recognize expenses for the completion, retrofitting, modernization and technical re-equipment of fixed assets (subclause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation). The procedure is the same as for the value of property - in equal shares for the quarters remaining until the end of the tax period, after payment, commissioning and submission of documents for state registration (if it is provided for by law). Note that if modernization (reconstruction, etc.) is carried out under the simplified tax system, then the expenses are written off during one tax period. In this case, it does not matter when the object was acquired (built) - under the simplified system or before it.

Column 2 of Section 2 indicates the name of the object. We recommend that you mark that the entry relates to expenses for reconstruction (modernization, etc.). Column 3 is provided for the date of payment of such expenses (and not the cost of the object!), and columns 4 and 5 are for the dates of submission of documents and commissioning of the object after modernization or reconstruction.

The amount of expenses for modernization or reconstruction is given in column 6. Expenses for the modernization of fixed assets listed on the balance sheet at the time of the transition to the simplified system should also be reflected in column 8 (clause 3.12 of the Procedure).
Since expenses are taken into account during one tax period, column 10 is always entered as 100%. Filling out other columns does not cause any difficulties.

Example 3

Let's use the conditions of example 2. Suppose that Meteor LLC modernized its production equipment in June 2010.

The expenses, amounting to 126,000 rubles, were paid on June 15, and on June 21 the updated machine was put into operation. Its useful life did not change. Let's make entries in section 2 of the Book of Income and Expenses for the first half of 2010.
In column 3 we will enter the date of payment (06/15/2010), and in column 5 - the date of commissioning (06/21/2010). In column 6 we will reflect the costs of modernization (126,000 rubles) and, according to clause 3.12 of the Procedure, we will duplicate them in column 8. In column 7 we will indicate the useful life of the equipment (6 years). Accounting for expenses is possible in the second quarter, so in column 9 we will record 3. In column 10 we will indicate 100%, in column 11 - 33.33%, in column 12 - 42,000 rubles. (RUB 126,000 × × 33.33%), in column 13 - RUB 126,000.

Similar entries should be made in section 2 for nine months and 2010. The completed section 2 for the half-year is shown in the table on p. 34-35.

How to certify the Account Book is indicated in paragraph 1.5 of the Procedure

Position. The need to certify the Account Book with the Federal Tax Service is dictated by the provisions of the Tax Code

Yes, the Tax Code does not contain a direct requirement to endorse the main accounting register of “simplified people” with the tax authority. However, according to Article 346.24 of the Tax Code of the Russian Federation, taxpayers are required to keep records of income and expenses for the purpose of calculating the tax base in an accounting book, the form and procedure for filling out which are approved by the Ministry of Finance of Russia.

Firstly, on the title page of the Account Book form given in Order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n, a field is provided for the visa of a tax official. Secondly, how to fill out this document is stated in the Procedure approved by the same order.

Thirdly, paragraph 1.5 of this Procedure defines a clear mechanism for certification of the Accounting Book by the Federal Tax Service, which is essentially the procedure for filling out a certain field... Thus, the need to endorse this document by the Federal Tax Service is based on the provisions of Article 346.24 of the Tax Code of the Russian Federation.
By the way, the Supreme Arbitration Court of the Russian Federation (Resolution No. 9513/09 dated September 11, 2009) confirmed the obligation of the “simplified” to certify the Accounting Book

On a note. We write half a year, we mean the second quarter

It is worth mentioning one more discrepancy in section 2, made by the developers of the Income and Expense Book form. Thus, in the title and summary line of Section 2 it is required to indicate not the 1st, 2nd, 3rd or 4th quarter, but the corresponding reporting (tax) period. Let us explain what the difference is.

According to Article 346.19 of the Tax Code of the Russian Federation, reporting periods under the simplified tax system are the first quarter, half a year and nine months, and the tax period is a calendar year. This means, based on the title of section 2, you need to make entries as follows: for example, in section 2 of the Accounting Book for the half-year, you need to make entries for both the first and second quarters. Now remember that on the last day of each reporting (tax) period, the total amount of expenses must be reflected in Section 1 of the Accounting Book. In turn, section 1 is completed for each quarter, and not the reporting (tax) period.

Thus, if section 2 actually reflects the amount of expenses for the reporting (tax) period, and not for the quarter (“doubling” records), the amount of expenses according to the total lines of section 1 will be overestimated, and the tax base will be underestimated, that is, an arrear will be formed according to tax. Therefore, in practice, entries in section 2 are made not for the reporting or tax period, but for the corresponding quarter (that is, one entry for each object in each quarter), even though the title of the section heading and the total line indicates otherwise

According to paragraph 1 of Article 346.19 of the Tax Code of the Russian Federation, the tax period under the simplified tax system is the calendar year

Table. Fragments of sections 2 of the Accounting Book of Laguna LLC and Meteor LLC for the first half of 2010

Please note: this refers to the full useful life, not the remaining useful life.

The residual rather than the original cost of the object is written off as expenses.

Column 10 can be 100, 50, 30, 20 or 10%

On a note. Accounting book under the “patent” simplified system

Despite the fact that the cost of a patent does not depend on actual income and expenses, entrepreneurs using it are also required to keep tax records (clause 12 of Article 346.25.1 of the Tax Code of the Russian Federation). They reflect only income, and the Accounting Book is special for them, the form and procedure for filling it out are approved by Order of the Ministry of Finance dated December 31, 2008 No. 154n. It has one section with four columns - for the serial number of the transaction, the date and number of the primary document, the contents of the transaction and the amount of income, so it will not be difficult for entrepreneurs to maintain the Accounting Book
2010 is the second year of application of the simplified tax system, in which Meteor LLC has the right to attribute the residual value of equipment to expenses

The write-off of such expenses during one tax period is provided for in subparagraph 1 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation