Tax accounting registers are. The concept and formation of income tax registers. Is it possible not to develop forms of registers

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 in both paper and 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 dramatically in appearance depending on the company. There are no restrictions on form in the law. But the taxpayer must comply with the 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 from the point of view 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 is useful 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 Taxes "system for establishing profits" of 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.

According to the Russian Tax Code, the accrual and payment of taxes are mandatory for every organization or enterprise registered in the territory of the Federation. The correct determination of the amount of necessary budgetary payments is impossible without regular and continuous recording and processing of numerical data obtained in the course of the implementation of a particular economic and financial transaction. For the convenience of this process, special tax accounting registers are used.

These are the forms of documents established by legislative acts in which the necessary calculations are made:

The amounts of income and expenses are formed;

The list of expenses subject to deduction for taxation purposes in this reporting period is determined;

The numerical value of expenses is fixed, which will be charged to the following periods;

Reserves are being created;

The amount of debt to the budget is displayed.

Tax accounting registers for income tax are formed in the form of accounting books or journals fixed by the standards, as well as on electronic media.

Analysis when calculating taxes

Analytical tax accounting registers are grouped forms that contain information and systematization of digital accounting data for a certain number without the use of accounting accounts. They are used to accumulate and systematize information and reflect it in the calculation recorded in and also in the results of the analysis of tax accounting.

The twenty-fifth chapter of the Tax Code of Russia presents the norms of tax accounting. Based on them, the Ministry of Taxes and Dues in an informational message in December 2001 proposed to use the main registers to determine the amounts of deductions to the budget.

List of tax registers

Currently, the following tax accounting registers are fixed by the authorities:

1. settlement register, reflecting the formation of the amount showing the monetary value of the accounting object;
2. settlement register showing depreciation of intangible assets;
3. settlement register of the cost of materials or raw materials written off using the LIFO method;
4. settlement register reflecting the cost of written-off materials or raw materials in a certain reporting period;
5. settlement register showing the cost of written-off goods for the tax period;
6. a settlement register showing reserves of bad and doubtful debts for a given reporting period;
7. settlement register of expenses incurred, reflecting the amounts for voluntary insurance of employees for the current period;
8. settlement register of expenses deducted for repairs in the current reporting period;
9. settlement register of expenses planned for repair work, taken into account in the present and future reporting periods;

10. settlement register, reflecting the available reserves of expenses in the event of a free warranty repair;

11. settlement register of the recalculation coefficient of the reserves of expenses in the event of a warranty repair;

12. an accounting register compiled according to inventory data as of the date of the report and showing the amount of receivable bad debts;

13. accounting register compiled according to the inventory data as of the date of the report;

14. an accounting register that fixes insurance amounts on the basis of employees' contracts for voluntary insurance;

15. accounting register of expenses of the enterprise for insurance of employees;

16. accounting register of operations on non-operating expenses attributed to future periods.

In addition to the recommended accounting and settlement documents given here, the organization may develop additional tax accounting registers. They can be expanded, divided or otherwise transformed, based on the individual characteristics of the economic and financial activities of an organization or enterprise.

in special registers. Tax accounting is organized on its own, and the procedure for its maintenance is fixed in the accounting tax policy (Article 313 of the Tax Code of the Russian Federation). The tax accounting registers in which accounting is kept are also developed independently, since the tax authorities are not entitled to establish mandatory accounting forms. In this article, we will look at what tax registers are, how they are maintained, and provide sample filling.

Development of the form of tax accounting registers

The Tax Code of the Russian Federation does not contain a list of tax registers required to form a tax base. Each organization develops registers itself, so they can look completely different. As a rule, these are tables, from the content of which it is clear how the company forms the tax base. You can keep tax accounting registers electronically in the form of Excel tables, in a special accounting program or on paper.

When developing registers, you can take accounting registers as a basis and supplement them with everything necessary, or create tax registers from scratch. In any case, they must contain all the lines and columns necessary to reflect the data.

The taxpayer himself decides what data the registers contain, but there are also mandatory details that must be included in any type of analytical registers of the enterprise's tax accounting. These include (Article 313 of the Tax Code of the Russian Federation):

• Name;
• compilation date or period,
• the monetary value of the transaction, and if possible, in kind,
• name of business operations,
• signature (with transcript) of the person responsible for compiling the register.

As a template for the development of tax accounting documents, you can also use tax accounting registers, the list of which was recommended by the tax service to help taxpayers back in 2001 (Recommendations of the Ministry of Taxation of the Russian Federation for calculating profits in accordance with Chapter 25 of the Tax Code of the Russian Federation, published on December 19, 2001).

It is not required to draw up a separate register for each line of the income tax return. The company establishes the number of tax registers by accounting policy, provided that they fully substantiate the data indicated in the declaration. The tax authorities can be held liable for the absence of only those registers that the company needs to maintain in accordance with its accounting policy (see, for example, the decision of the Federal Antimonopoly Service of the Volga District dated July 14, 2009 No. A65-27027 / 2007).

Requirements of the Tax Code of the Russian Federation for tax registers

The forms of analytical tax accounting registers, which are an annex to the accounting policy of the enterprise, serve to confirm the data along with the primary documents and the calculation of the tax base (Article 313 of the Tax Code of the Russian Federation). The requirements that the tax legislation imposes on them are as follows:

• it is unacceptable to enter data into the register without observing the chronological order and continuity;
• analytical accounting of tax data in registers should disclose the procedure for the formation of the tax base;
• registers should be stored in such a way as to exclude unauthorized correction of data in them;
• for the correctness of the reflection of business operations in the registers, the persons who make them are responsible; each correction of errors entered into the tax register must be confirmed by the signature of the responsible person, with the rationale for the correction and the date indicated;
• tax accounting data, including registers, constitute a tax secret; persons having access to them are responsible for the disclosure of tax secrets in accordance with the law.

Tax accounting registers: a minimum list

What registers will the company need to account for income tax? Since the tax object is profit, in order to determine its size, you should know the amount of income and expenses of the taxpayer, which means that in any case there must be tax accounting registers:

Tax accounting registers, a sample of which can be downloaded below, are filled in according to accounting data for accounts 20, 26, 40, 43, 44, 90, 91, etc., subject to the provisions of Chapter 25 of the Tax Code of the Russian Federation. At the same time, it must be remembered that not all income and expenditure accounting transactions are taken into account in tax accounting, which means that they are not entered into tax registers. Sales income does not include VAT. Some expenses for tax purposes cannot be accepted in full, but only within the established norms.

The need to fill in other tax accounting registers may arise if the company conducts several types of activities, or performs transactions that are taxed in a special manner.

Accounting registers are required to maintain all companies. If they do not have enough information to calculate income tax, tax accounting registers should be developed. The rules for compiling and a sample tax register for income tax are in the article.

What is a tax register for income tax

Tax registers for income tax are summary data for a tax or reporting period that are not allocated to accounting accounts. Such a concept is spelled out in article 314 of the Tax Code of the Russian Federation.

Tax accounting registers for income tax contain information on the basis of which documents and how the tax base is formed. Tax authorities need registers to verify the data in the declaration or confirm the reality of the transaction.

How to make a profit register

There is no list of tax registers on the basis of which the tax base for income tax should be calculated in the Tax Code. Each organization develops registers itself, so they may look different.

However, any analytical register for income tax must contain five details

• Name;
• period (date) of compilation;
• transaction meters in kind (if possible) and in monetary terms;
• name of business transactions;
• signature and full name of the person responsible for compiling the register.

When developing its own forms of registers, the company has the right to take as a basis the templates proposed by the Ministry of Taxation of Russia back in 2001 (Recommendations "Tax accounting system for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation").

To use tax accounting registers, you need to fix them in the forms in the appendix to the accounting policy and issue an appropriate order (paragraph 7 of article 314 of the Tax Code of the Russian Federation).

Keep in mind: if the information necessary for tax accounting is in the accounting registers, then separate tax registers for income tax can be omitted.

How to maintain income tax ledgers

Tax accounting registers for income tax are formed in chronological order based on primary documents or other registers (for example, purchase books and sales books).

The company has the right to maintain tax registers for income tax (sample at the end of the article) both on paper and in electronic form. However, the tax authorities are unlikely to agree to accept registers in electronic form. Since the electronic format of such documents is not approved by law. The exception is purchase books and sales books. Therefore, for inspection, tax registers should be printed out, numbered, certified with the signature and seal of the company.

Sample tax register for income tax

• income from sales;
• non-operating income;
• expenses that reduce income from sales;
• non-operating expenses.

If a company conducts two or more activities, additional registers will be required. It is also desirable to maintain additional tax accounting registers if the company conducts operations with special conditions for the transfer of ownership or for which a special procedure for the formation of the tax base is provided.

You can download the required tax register in the "Forms" section of the Glavbukh electronic journal. Here are some examples:

Penalties if there are no income tax registers

Tax accounting registers for corporate income tax are maintained at will. She approves the applied forms of registers in the accounting policy. An organization can be held liable only for failure to provide those registers that it must maintain in accordance with its accounting policy. The amount of the fine is 10,000 rubles. (Article 120 of the Tax Code of the Russian Federation).

If the tax authorities demand those registers that the company does not keep and is not going to keep, then there can be no talk of any fines. This conclusion follows from the decision of the Federal Antimonopoly Service of the North-Western District of October 10, 2005 No. A42-7611 / 04-15.

In anticipation of the forthcoming completion of the income tax return for 2011, it is worthwhile to analyze the state of tax accounting registers in the organization and, if necessary, make the necessary clarifications and additions.

The accountant lives well, whose accounting is as close as possible to tax accounting, both of these accounts are automated and are processed absolutely correctly and in detail by the accounting and tax accounting automation program. At the same time, detailed accounting of expenses is maintained for accounting purposes and for tax accounting purposes, all differences are formed in accordance with PBU 18/02 and SHE, IT, PNA, PNO and income tax are automatically calculated in the end.

Such people can only be envied. They open the profit and loss statement, press the “fill in” button and, voila, here it is - the income tax calculation with attachments and transcripts, ready to be submitted to the tax office. It is a pity that far from all workers of accounting and tax accounting can boast of such a state of affairs.

But there is good news too! Our article is intended to facilitate their mournful and hard work, dot the e and provide all possible assistance in understanding and assisting in the preparation of tax registers, on the basis of which it will be possible to fill out an income tax return.

1. Organization of tax accounting

In accordance with the provisions of the Tax Code, taxpayers for income tax calculate the tax base for this tax on the basis of tax accounting data (Article 313 of the Tax Code of the Russian Federation). What is a tax account?

Tax accounting is a summary of information obtained on the basis of data from primary documents. It is necessary to determine the tax base for income tax. This information is grouped in accordance with the requirements of the Tax Code of the Russian Federation.

Information generated on the basis of data from primary documents is contained in accounting registers. Unfortunately, due to the differences between accounting and tax accounting, the data of accounting registers are usually not enough to form the tax base for income tax. In this case, the tax code allowed independent addition by the organization of accounting registers.

Thus, accounting registers can become tax accounting registers, if they are supplemented with the details necessary to determine the income tax base.

Why is tax accounting necessary?

Tax accounting must be maintained to control the correctness, completeness and timeliness of the calculation of tax to the budget.

Tax accounting is carried out in order to ensure the completeness and reliability of information on the procedure for accounting for business transactions for tax purposes.

It also serves to provide information to internal and external users.

The Tax Code offers the taxpayer to independently organize a tax accounting system, consistently applying the rules and norms of tax accounting from one period to another (Article 313 of the Tax Code of the Russian Federation).

Note:the procedure for maintaining tax accounting and methods for the formation of registers must be prescribed in the accounting policy for the purposes of tax accounting of the organization. For these purposes, the following formulation can be used.