What changes in accounting in 2021: overview

New reporting forms

Order of the Ministry of Finance of Russia dated April 19, 2019 No. 61n made numerous changes to Order of the Ministry of Finance dated July 2, 2010 No. 66n (hereinafter referred to as Order No. 66n), which approved the forms of financial statements of organizations.

The amendments involve changes to:

• PBU 18/02 “Accounting for corporate income tax calculations”;
• Federal Law on Accounting (since 2021, the Federal Tax Service will form and maintain a unified state register of accounting).

Also see “What is GIRBO: explanations from the Ministry of Finance.”

Thus, accounting reports for 2021 must be submitted using updated forms.

Changing forms of accounting and tax reporting

The forms of financial statements themselves have been changed since January 1 by order of the Ministry of Finance of Russia dated April 19, 2019 N 61n, which amended the order of the Ministry of Finance dated July 2, 2010 N 66n “On the forms of financial statements of organizations.” In the header of all accounting forms in the line “Type of economic activity” the word OKVED is replaced by OKVED.2 - the actually used classifier of types of economic activity.

Also, in balance sheets and other forms, the possibility of using a million as a unit of measurement is excluded. Now all reporting will be compiled in thousands of rubles. The amendment is aimed at ensuring comparability of reporting indicators from period to period and bringing it into uniformity for all organizations (large, medium and small).

A new line “Accounting statements are subject to mandatory audit [YES/NO]” has been added to the balance sheet form. In it, organizations for which an audit is mandatory will disclose the name of the audit organization or full name of the individual auditor, INN and OGRN or OGRNIP of the auditor, if at the time of submission of the reports the audit has already been conducted and an audit report has been issued. At the same time, the audit report itself, as now, can be submitted to the Federal Tax Service along with the reporting or within 10 working days from the date of issue of the audit report, but no later than December 31 of the year following the reporting year.

In the financial statements on changes in capital, on cash flows and on the intended use of funds, the OKUD codes have changed:

• Report on the intended use of funds - 0710003;
• Statement of changes in capital - 0710004;
• Cash flow statement - 0710005.

From 2021, the financial statements of organizations not related to the public sector are considered to be compiled after they are signed by the head in paper or electronic form.

Changes common to all forms

Amendments are included in the header section of all reporting forms.

OKUD form codes are brought into accordance with the Decree of the State Standard of Russia dated December 30, 1993 No. 299 in the current edition of the orders of Rosstandart. The reference from activity codes according to OKVED to OKVED 2 has also been replaced.

Please note that now in the balance sheet and financial results report you can only enter data in “thousands”. rub.”, and in “million rubles.” – not possible (previously it was possible to choose). The last indicator is excluded from the forms.

Changes in the financial results report

Line 2410 received a new name - “Income tax”, where the word “current” was removed.

The lines excluded from the form:

• 2421 “Permanent tax liabilities (assets)”;
• 2430 “Change in deferred tax liabilities”;
• 2450 Changes in Deferred Tax Assets.

At the same time, new lines appeared:

• income tax (reflects income tax expense and income; previously absent);
• 2411 “Current income tax” (previously - current income tax, including permanent tax liabilities (assets);
• 2412 “Deferred income tax” (previously – change in deferred tax liabilities/change in deferred tax assets);
• 2530 “Profit tax on transactions, the result of which is not included in the net profit (loss) of the period” (participates in the formation of the total financial result of the period; previously absent).

The total financial result will now need to be determined as the sum of the lines:

That is, these are lines 2400 + 2510 + 2520 + 2530.

Thus, the Ministry of Finance has clarified the indicators characterizing income tax. Namely, the composition and name of the indicators that reveal the amount of income tax in the statement of financial results (information message of the Ministry of Finance of Russia dated May 28, 2019 No. IS-accounting-18 <On changes to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n>).

The line codes established in Appendix No. 4 to Order No. 66n have been changed accordingly.

Please note that the listed changes in the report must be taken into account from the accounting reports for 2021. Although the organization has the right to decide to use them earlier.

Major changes for accountants from January 1, 2021. Forewarned is forearmed

For accountants, the end of the financial year is approaching, which means there will be a lot of work to do. You will need to have time to prepare for the successful submission of reports, check the accounting policies for 2021 for compliance with legislation, take inventory, reconcile settlements with counterparties, draw up a vacation schedule, etc.

In addition to all of the above, you also need to be aware of the changes that will occur from January 1, 2021, so that in the first quarter of next year you do not take measures to correct accounting, which was carried out similarly to 2021. All changes can be divided into blocks: taxes

,
reporting
and
remuneration
. I suggest you familiarize yourself in more detail with all the changes collected in the table.

What has changed in the simplified financial results report

The line “Income taxes (income)” must now include current income tax and deferred tax.

This change to the statement of financial results must be applied to the 2021 financial statements. However, the organization has the right to decide to use it earlier.

The Federal Tax Service of Russia recommended the following machine-readable forms of financial statements:

• KND form 0710099 - who reports in the general manner;
• KND form 0710096 – who reports using simplified forms.

New line for audit

In addition, a line has been added under the balance sheet to indicate the mandatory audit of annual reporting. This block looks like this:

If an audit is required, you must check the appropriate box and provide information about the auditor.

KEEP IN MIND

Since the audit concerns only annual reporting, interim reporting in 2021 should always be marked o.

About criminal liability and tax evasion

The RF IC proposes to strengthen criminal liability for individuals who evade taxes. In addition, the RF IC proposes to shorten the period for voluntary payment of tax requirements, after which the Federal Tax Service sends materials to investigators. Now the Federal Tax Service forwards the material to the investigator only if the debtor has not compensated for the damage within two months after the demand was presented to him. The RF Investigative Committee believes that this is too long, and as soon as the tax authorities have uncovered the criminal scheme and determined the amount of damage, it is necessary to transfer the documents to the investigation.

Survey
Late payment of taxes or insurance premiums

1. Have you been late in paying your taxes or insurance premiums in 2021?

   No, we paid all taxes and insurance premiums on time.	852 (64.4%)
   Yes, due to the pandemic and crisis, we failed to meet the tax payment schedule.	387 (29.3%)
   Our organization completely closed due to debt.	84 (6.3%)

Thank you for participating in the survey! Every opinion is very important to us!

Cancellation of reporting to Rosstat

The statutory copy of the financial statements for 2021 must be submitted only to the tax authority. Thus, it is no longer necessary to submit it to the territorial statistics body: this obligation has been cancelled.

Although a special procedure is provided for organizations:

• whose reporting contains state secrets;
• from a special list of the Government of the Russian Federation.

The corresponding changes were made to the Tax Code of the Russian Federation by Law No. 444-FZ of November 28, 2018 (hereinafter referred to as Law No. 444-FZ), and to the Federal Law on Accounting by Law No. 447-FZ of November 28, 2018.

This innovation is associated with the introduction in Russia of a state information resource for accounting (financial) reporting, which is maintained by the Federal Tax Service of Russia.

The provisions of Law No. 444-FZ come into force on January 1, 2021. From this date, the Federal Tax Service of Russia begins, and Rosstat ceases, to exercise powers to form and maintain the state accounting register (GIRBO). In particular, Rosstat will stop collecting legal copies of financial statements, including revised ones, as well as audit reports on them for the reporting period of 2021 and reporting periods expired before January 1, 2021.

For more information, see “The new law abolished the submission of accounting reports to Rosstat: details.”

The goals of this change are:

• reducing the administrative burden that organizations bear in connection with the fulfillment of obligations to submit their accounting records to government agencies;
• simplifying access for interested parties to such reporting.

The Russian Ministry of Finance gave detailed official explanations on the new rules for accounting in its information message dated December 13, 2018 No. IS-accounting-12 “On changing the procedure for organizations to submit legal deposit of annual financial statements.”

Also see “What is GIRBO: explanations from the Ministry of Finance.”

Changing the deadlines for submitting personal income tax reports

Tax agents will submit personal income tax reports a month earlier. The deadline for submitting 2-NDFL certificates with sign 1 and annual 6-NDFL certificates is now no later than March 1 (in 2021 - April 1). The deadline for submitting 2‑NDFL with sign 2 is March 1, it has not changed.

The changes come into force on January 1. Therefore, for 2021, two reports must be submitted according to the new rules. Amendments to the Tax Code of the Russian Federation were introduced by Federal Law No. 325-FZ dated September 29, 2019.

Legal documents

• Article 378.2 of the Tax Code of the Russian Federation

New requirements for the type of reporting

Starting with the 2021 report, all organizations, except representatives of small businesses, can submit financial statements only in electronic form. Corresponding amendments to the Accounting Law were made by Law No. 444-FZ.

Small businesses (if eligible) may choose to report on paper or online. However, for 2021, small businesses were also required to report exclusively via the Internet.

Note that previously all organizations could submit accounting reports both on paper and electronically.

The procedure for recognizing accounting reports as compiled has been clarified

As a general rule, the financial statements of an organization are considered prepared after they are signed by the head of the organization. Starting from reporting for 2021, he has the right to sign electronic accounting records using an electronic digital signature. This change to the Accounting Law (updated version of Part 8 of Article 13) was made by Law No. 444-FZ of November 28, 2018.

Thus, legislators equated the electronic balance with the balance on paper. Now the head of the company has a choice: sign a paper copy or certify an electronic document with an electronic signature.

Let us note that previously accounting records were recognized as compiled only after the manager signed them on paper.

Thus, the Federal Law “On Accounting” no longer connects the recognition of financial statements as compiled solely with the signing of a paper copy.

Clarifications regarding the preparation of accounting reports

Article 13 of the Federal Law “On Accounting” has been supplemented with a provision according to which the accounting records of an organization can be compiled:

1. on paper;
2. in the form of an electronic document;
3. on paper and in the form of an electronic document.

Moreover regardless of the form in which it is compiled, it is recognized as the official reporting of the organization.

When a law or agreement provides for the submission of accounting reports to another person or a government agency on paper, the organization is obliged , at their request, at its own expense , to prepare on paper copies of the accounting reports compiled in the form of an electronic document.

This provision of Law No. 444-FZ comes into force on January 1, 2020.

A fee has been established for accounting of counterparties

From May 2021, you can request the accounting records of counterparties using a special online resource on the Federal Tax Service website:

• free of charge – obtain information about the accounting (financial) statements of any organization;
• for a fee - receive a copy of the reporting signed with an electronic signature of the Federal Tax Service of Russia.

According to clause 2 of the Decree of the Government of the Russian Federation dated June 25, 2019 No. 811 “On the cases, amount and procedure for collecting fees for the provision of information contained in the state information resource of accounting (financial) reporting”, the amount of the fee will be 200,000 rubles for the annual service of 1 workplace (i.e. one computer).

KEEP IN MIND

Reports for 2021 and earlier periods are still provided by Rosstat, and free of charge.

These changes to the Accounting Law were introduced by Law No. 444-FZ.

New procedure for calculating and reflecting indicators in the financial results report

From accounting records for 2021, and voluntarily from reporting for 2019 (this should be mentioned in the explanations), it is necessary to calculate and reflect in accounting according to the new rules:

• temporary differences;
• permanent differences;
• net profit.

Amendments to PBU 18/02 “Accounting for corporate income tax calculations” changed the logic for calculating net profit or loss.

The corresponding changes to PBU 18/02 were made by Order of the Ministry of Finance of Russia dated November 20, 2018 No. 236n, and in the reporting forms - Order of the Ministry of Finance dated April 19, 2019 No. 61n.

In particular, the concept of temporary differences has been clarified. They now mean not only income and expenses that form the accounting profit (loss) and the tax base for tax in different reporting periods, but also the results of operations that are not included in the accounting profit (loss), but form the tax base for tax in other reporting periods. periods.

From 2021, organizations determine temporary differences (TD) at the reporting date using the following formula:

The list of temporary differences has also been expanded. According to the order, they are formed due to differences in accounting and tax accounting rules:

• assessment of the initial cost and depreciation of non-current assets;
• formation of the cost of products sold (goods, works, services);
• formation of income and expenses associated with the sale of OS;
• creating reserves for doubtful debts and other reserves;
• reflection of interest payable on loans and borrowings.

In addition, temporary differences are possible:

• when revaluing assets at market value for accounting purposes;
• recognition in accounting of impairment of financial investments for which their current market value is not determined, as well as inventories and other assets;
• recognition of estimated liabilities in accounting;
• the presence of a loss carried forward, which did not reduce income tax in the reporting period, but will be accepted in subsequent reporting periods;
• other similar situations.

New PBU

The innovations will affect PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency.” The updates are enshrined in Order of the Ministry of Finance N 180n dated November 9, 2017, but they come into force only from January 1, 2019. Let's determine what will change in the PBU:

4. Cross course. Now, as before, the value of all assets and liabilities expressed in foreign currency will have to be recalculated at the established exchange rate of the Central Bank of the Russian Federation, into rubles. However, if the Central Bank has not set the official rate on the date of the operation/transaction, then the recalculation should be carried out using a special cross rate, which is calculated based on average values.

Cross rate is the calculated relationship between two currencies based on their exchange rate, which is calculated in relation to the rate of the third currency. The indicator is calculated by division and multiplication.

5. Revenue received in excess of the advance payment. This economic indicator appears if, when recalculating the amount of an advance received in foreign currency into rubles, the amount of the advance is obtained in excess. Part of this revenue received will have to be recalculated as of the reporting dates (the last day of the reporting period). As a result, the organization may incur other income or expenses.

These amounts will provoke the emergence of differences in tax and accounting, and most likely, organizations will have to reflect them taking into account PBU 18/02, unless legislators make appropriate adjustments to (Tax Code Article of the Tax Code of the Russian Federation).

6. Transactions in foreign currency. If an economic entity conducts part of its activities primarily in foreign currency, regardless of whether this occurs in Russia or abroad, and also meets the following conditions:

• this type of activity is capable of generating appropriate economic benefits and also requires certain expenses;
• the results of this activity are systematically analyzed by the responsible persons of the organization and are used when making management decisions on the redistribution of resources and evaluating results;
• For this particular type of activity, separate financial indicators can be generated, regardless of other types of activities performed -

then the organization has the right to prepare reports on such types of activities separately, moreover, according to the rules provided for reporting on types of activities carried out abroad. This part of the activity will have to be separated into a separate segment, in accordance with PBU 12/2010.

Also, changes in PBU 3/2006 affected such important areas as protection against currency risks and assets and liabilities abroad. The new interpretation of the Accounting Regulations provides exceptional rules for the translation of foreign exchange transactions.

New mandatory information in accounting

Order of the Ministry of Finance of Russia dated April 5, 2019 No. 54n made changes to PBU 16/02 “Information on discontinued activities.” According to him, now in the accounting records, within the framework of information about discontinued activities, it is necessary to reflect information about the cessation of the use of long-term assets for sale.

In this regard, the concept of long-term assets for sale appeared. These include:

• OS and other non-current assets that the organization does not use because it decided to sell (except for financial investments);
• material assets for sale that remain from retiring non-current assets or that were removed during repairs, modernization, reconstruction.

In this case, long-term assets for sale are taken into account separately as part of current assets.

If an organization ceases to use long-term assets for sale, this fact must be reflected in the reporting - as part of information about discontinued activities.

Taking into account the principle of materiality, the following information now needs to be reflected in accounting:

• description of long-term assets for sale;
• description of the facts and circumstances of the sale, incl. proposed method and period of sale;
• profit (loss) associated with long-term assets for sale, as well as the item in the financial results statement in which this profit (loss) is included (if it is separately included in the financial results statement, then it is not necessary);
• in the case of reporting information by segments, the reportable segment, which includes indicators associated with a long-term asset for sale.

This innovation is effective from reporting for 2021, but it can be applied voluntarily from reporting for 2021, if you mention this in the explanations to the reporting.

Taxes, accounting and reporting: what awaits an accountant in 2021

Alina Margutova

November 3, 2021 1244

Accounting and HR

Changes for special modes

From January 1, 2021, UTII will no longer be valid. All payers of this tax have two months left to choose another tax regime and switch to it.

In this regard, the changes will affect other tax regimes. There is already a bill that will bring the patent tax system closer to UTII. The document suggests expanding the list of types of activities for a patent and the possibility of reducing the amount of the patent by the amount of insurance premiums paid.

The following will be able to obtain a patent:

• all photographers, not just photo studios or photo and film laboratories;
• teachers in the field of preschool and additional education for children and adults (currently only for services for training the population in courses and tutoring);
• chefs who prepare and supply dishes for special occasions and other events (currently only for preparing dishes at home);
• farmers who are engaged in crop production (not only the production of fruit and berry planting materials, growing vegetable seedlings and grass seeds).

Big changes await payers of the simplified tax system. It is assumed that this special regime will become a replacement for UTII for most organizations. Therefore, starting from 2021, new, increased limits on income and number of employees for the simplified tax system will apply:

• income can range from 150 to 200 million rubles per year;
• The average number of employees can range from 100 to 130 people.

But for such individual entrepreneurs and companies there will be an increased tax rate - 8% for the “income” object, 20% for the “income minus expenses” object.

Also, from 2021 to 2024, there will be a special benefit for individual entrepreneurs using the PSN or simplified tax system - tax holidays. They imply a zero tax rate. Newly registered individual entrepreneurs carrying out certain types of activities can count on it, if this condition has been established by the region until January 1, 2024.

Updated reporting forms will be available for taxpayers on OSNO:

• on income tax;
• according to VAT;
• 3-NDFL for individual entrepreneurs on OSNO and for individuals.

Changes in employer reporting

The report on the average number of employees is cancelled. Now it only needs to be submitted once a year as part of the DAM.

According to the new rules, you must submit a report on insurance premiums for 2021 by February 1, 2021.

Instead of separate forms 6-NDFL and 2-NDFL, you will need to submit a combined form 6-NDFL.

Another change concerns the SZV-TD form. If the employer did not submit this form in 2021 due to the fact that there were no personnel changes, he will still have to report on it by February 15, 2021.

Also, starting from 2021, a fine will be introduced for untimely or inaccurate submission of SZV-TD in the amount of 300 to 500 rubles.

Changes in property taxes

Starting with reporting for 2021, organizations no longer file land and transport tax returns. And the property tax return is submitted in a new form: there are new codes for benefits and a new sign for a person who has entered into an agreement on the protection and promotion of investments.

From 2021, regions do not have the right to set deadlines for paying advances and taxes on transport and land. These dates are the same for both taxes and will now be enshrined in the Tax Code:

• advance payment - the last day of the month of the reporting period;
• tax - until March 1 of the next year.

Another innovation is that payers of transport and land taxes are required to independently report to the tax office that they have taxable items that the inspectorate did not take into account when calculating these taxes. This must be done in accordance with the form approved by Order of the Federal Tax Service dated February 25, 2020 No. ED-7-21/124. If you hide a taxable object from the Federal Tax Service, you will be subject to a fine of 20 percent of the amount of unpaid taxes.

VAT changes

From 2021, VAT benefits will cease to apply:

• for organizations that participated in the preparation and holding of the Russian stage of the FIA ​​Formula 1 World Championship;
• for organizations that import into Russia, sell or donate breeding domestic animals and their embryos. Now the sale and import of these goods are subject to VAT at a rate of 10 percent.

The tax rate increases to 20% for the following transactions:

• leasing of breeding livestock and poultry with the right of purchase;
• air transportation of passengers and baggage.

But this rule does not apply to the following types of air transportation:

• to Crimea, Sevastopol and back;
• to the Kaliningrad region, Far Eastern Federal District and back;
• the route of which does not include departures and landings in Moscow and the Moscow region.

There is still a zero rate for these shipments.

Electronic document management is also being introduced in the “tax free” system. Now foreigners who buy goods at retail will receive VAT compensation checks electronically. A retail trade organization must compensate customers for VAT in order to deduct it on goods sold to individuals and exported abroad.

Changes in income tax

Two important changes concern income tax:

• the Tax Code establishes the procedure for the distribution of profits with separate divisions and different profit tax rates;
• a special economic zone was introduced - the Arctic zone with reduced income tax rates.

may apply a reduced income tax rate for any type of activity. In this case, to calculate the regional part of the income tax, each tax base must be distributed between separate divisions.

Residents of the Arctic zone have the right to a zero income tax rate to the federal budget and a reduced tax rate to the regional budget. But they are subject to restrictions on the types of activities, as well as special conditions that must be met in order to become a resident.

Changes in personal income tax

New types of medical services have been added for which individuals can receive a social deduction for personal income tax:

• on medical evacuation;
• on palliative care.
• on orthopedic treatment of the population with congenital and acquired dental defects.

The list of expensive reproductive technology services has also been expanded.

In addition to this, the changes affected the taxation of interest on deposits and bank account balances. Now, interest above a certain limit—1 million rubles × key rate of the Bank of Russia—will be subject to personal income tax at a rate of 13 percent.

Now personal income tax is subject to:

• bond coupons;
• discount received upon redemption of bonds;
• interest on government treasury bills and bonds.

Changes to PBU

For reporting for 2021, the following editions of PBU are applied:

• PBU 18/02 “Accounting for income tax calculations”;
• PBU 16/02 “Information on discontinued activities”;
• PBU 13/2000 “Accounting for state aid”;
• FSBU 5/2019 “Inventories” - must be applied starting from reporting for 2021;
• FSBU 25/2018 “Lease Accounting” - must be applied starting with reporting for 2022, earlier - optional.

Other changes

• For IT companies, reduced insurance premium rates apply indefinitely, regardless of the taxation system.
• Many changes have affected electronic signatures. They mainly concern the rules of accreditation and the work of certification centers. There is good news for electronic signature users - you can use a signature from any electronic device without installing additional software.
• From 2021, the Social Insurance Fund project for direct payments will begin to operate in all regions.

Alina Margutova

November 3, 2021 1244

Was the article helpful?

100% of readers find the article useful

Thanks for your feedback!

Comments for the site
Cackl e

Products by direction

1C-Reporting

—> Service for transmitting reports to regulatory authorities from 1C:Enterprise programs

Astral Report 5.0

—> Online service for submitting reports to regulatory authorities

New procedure for disclosing information about discontinued operations

By virtue of the aforementioned Order of the Ministry of Finance dated 04/05/2019 No. 54n, information about discontinued activities must be disclosed in the reporting until the period when settlements for this activity are completed.

And while calculations for discontinued activities are ongoing, information about it must be shown in the financial statements.

We note that previously such information was disclosed in the reporting up to and including the reporting period in which the program to terminate operations was completed. Although in fact the calculations for the completed program may not have been completed.

This innovation is also effective from reporting for 2021, but it can be applied voluntarily from reporting for 2021, if you mention this in the explanations to the reporting.

New standards for the public sector

According to the letter of the Ministry of Health of Russia dated December 25, 2018 No. 22-00-09/2499, new federal accounting and reporting standards for public sector organizations (state/municipal budgetary and autonomous institutions) will come into force in 2021 reporting.

These are the following federal accounting standards for public sector organizations (hereinafter - GHS):

These standards must be applied starting with reporting for 2021.

Read also

18.11.2019

Budget reporting (state institutions, authorities and local governments)

State institutions prepare reports in accordance with the Instructions, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n.

For 2021, reporting must be submitted taking into account the changes introduced by Order of the Ministry of Finance of Russia dated December 16, 2020 No. 311n. As of the first working days of January, this order is being registered with the Russian Ministry of Justice. It can be found on the official website of the Ministry of Finance of Russia https://minfin.gov.ru/ru/ in the section “Budget” - “Accounting and accounting (financial) reporting of the public sector” - “Accounting (financial) reporting of the public sector”.

Let's consider the features of drawing up individual forms of budget reporting.

Balance (f. 0503130)

1. The reasons for the presence of funds in accounts 1 201 00 000, 3 201 20 000 should be described in the text part of section 4 “Analysis of financial reporting indicators of the subject of budget reporting” of the Explanatory Note (f. 0503160).
2. Indicators with a minus sign for accounts are unacceptable: 1,206,00,000, 1,210,05,000, 1,301,00,000″, 1,302,00,000, 1,304,00,000.
3. Overdue accounts receivable for expenses, in respect of which measures are being taken to return to the budget, are not reflected in accounts 1,206,00,000, 1,208,00,000. As of January 1, 2021, it should be transferred to account 1,209,36,000 “Calculations on budget revenues from the return of receivables from previous years.” In 1-17 categories of account 209 36, income codes of type 1 13 0299Х ХХ ХХ00 130 “Other income from compensation of state expenses” are indicated. In places marked with "X", codes are indicated according to the budget level.

Information (f. 0503190)

1. There is no provision for separating in separate lines in the Information (f. 0503190) any expenses that form capital investments (for example, interest on a loan).
2. Reflection of data on investments in one capital construction project by different balance sheet holders is unacceptable. An exception is cases of transferring (receiving) objects.
3. The presence in the Information (form 0503190) of a capital investment object specified in the Information (form 0503790) is permissible only in the case when a budgetary (autonomous) institution, in accordance with the powers delegated to it, implements budgetary investments, subject to co-financing of such investments (capital investments) ( requires a description in the Explanatory Note (f. 0503160)).
4. If there are several cadastral numbers for an unfinished construction project and the objects cannot be divided according to the estimate, then column 5 reflects the cadastral number of the most significant property for the implementation of the investment project.
5. If there is no cadastral number, the value “88:88:888888:8888888888” is reflected in column 5.
6. Indicators for facilities at the beginning of 2021 should correspond to indicators at the end of 2021. The exception is situations of reorganization.
7. Capital investments more than 10 years have passed since the start of their formation (formed before 2010) require detailed analysis. According to them, in the textual explanations to the Information (f. 0503190), it is necessary to disclose information about the expected timing of completion of capital investments and (or) other measures to complete budget investments.
8. Signing of the Information (f. 0503190). Part of the data generated on the basis of budget accounting registers is signed by the chief accountant or other person responsible for accounting and reporting. Most of the indicators in the Information (f. 0503190) do not come from budget accounting registers. Therefore, there must be a signature of the manager or the person responsible for the generation of analytical (managerial) information for the Information (f. 0503190).

More on the topic: Federal standard “Inventories”: concepts and procedure for recognition in accounting

Help (f. 0503110)

Features of the formation of 1-17 categories of analytical accounts of accounts 1 401 10 000, 1 401 20 000 in certain situations:

• when adjusting the account 1 204 33 000, the account 1 11 09000 00 0000 000 1 401 10 172 is indicated;
• changes in the cadastral value of a land plot are reflected using account 1 1700 000 1 401 10 176;
• when registering assets based on inventory results, assets not previously accounted for, account 1,1700,000 1,401 10,199 is used;
• separation, reclassification, disassembly of non-financial assets is reflected using account 1,1400,000 1,401 10,172;
• clarification of indicators for the corresponding analytical accounts of account 1,204,30,000 based on inventory results is reflected in correspondence with account 1,17,050Х0 ХХ, 0000 180 1,401 10,199;
• a decrease in the volume of financial investments (including in the authorized funds of state unitary enterprises) according to registration (statutory) documents is reflected in correspondence with the account 1 1100 120 1 401 10 172;
• recognition by the borrower of income of the current financial year from the provision of the right to use the asset is reflected by indicating in the first 1 to 17 digits of the account number the income code (a component of the income code) in accordance with clause 14 of the Procedure, approved. by order of the Ministry of Finance of Russia dated 06.06.2019 No. 85n;
• recognition by the lender of income for the current financial year from granting the right to use the asset is reflected by account number 1 1100 000 1 401 10 121 (122, 123);
• recognition by the borrower of expenses for depreciation of the right to use the asset is reflected by account number XX XX 00000 00000 000 1 401 20 224;
• recognition by the lender of expenses of the current financial year for granting the right to use the asset is reflected using accounts XX XX 00000 00000 000 1 401 20 24Х, XX XX 00000 00000 000 1 401 20 25Х.

Help (f. 0503125)

1. Submission of Certificates (f. 0503125) for accounts 1 205 51 000, 1 205 61 000 is carried out only in terms of accounts receivable.
2. Debt generated and not repaid during 2021 to return the balances of targeted interbudgetary transfers received before January 1, 2021 is reflected in account 1,303,05,000.
3. The following indicators are reflected in the lines “non-monetary settlements”: - in the Certificates (f. 0503125) by account code 120551561 (661), 120561561 (661) - accrual of receivables for deferred income from targeted interbudgetary transfers (in correspondence with accounts 1 401 40 151, 1 401 40 161); — in the Certificates (f. 0503125) by account code 1 206 51 661, the formation of settlements for the balances of interbudgetary transfers subject to return (in correspondence with accounts 1 205 51 561, 1 205 61 561); - in Certificates f. 0503125 by account code 1 206 51 661 - offset of advances on provided interbudgetary transfers (in correspondence with account 1 302 51 831).
4. Indicators for accounts 1,401 10,191, 1,401 10,195, 1,401 10,189 are reflected taking into account the provisions of clause 14 of the Procedure, approved. by order of the Ministry of Finance of Russia dated 06.06.2019 No. 85n.

More on the topic: Form 0503769: we keep records of receivables and payables

Report (f. 0503127)

1. Cash expenses reflected in the Report (f. 0503127) by types of expenses 451, 452 are verified for the presence of a corresponding increase in investments in accounts 1,204,31,000, 1,204,34,000, 1,215,31,000, 1,215,34,000, 1,206,73,000 or availability of transfer of relevant financial investments (taking into account opening balances at the beginning of the year) to the authorized body. Explanations of the reasons for the discrepancy in the change indicator are subject to disclosure in section 4 “Analysis of financial reporting indicators of the subject of budget reporting” of the Explanatory Note (f. 0503160).
2. In Section 2, it is unacceptable to reflect negative values ​​for the amounts of receivables from previous years restored to the accounts of recipients of budget funds. Such receipts are reflected by the cash receipts administrator in column 5 of section 1 in a positive value according to the corresponding income type code 000 1 1300 130.

Information (f. 0503168)

Line 563 of Section 3 and line 613 of Section 3.1 of the Information (f. 0503168) reflect data on property transferred for free use and not classified as a rental accounting object in accordance with the GHS “Rent”. For example, in accordance with the decision of the owner of the property (the body authorized to manage the property) to allocate the specified property to institutions to perform the functions assigned to them by the owner.

Information (f. 0503169)

1. Features of the formation of 1-17 categories of individual accounts: - indicators for account 1,401,40,000 in the 2021 reporting are not detailed for account 1,401,49,000; — the borrower reflects future income from the provision of the right to use the asset, indicating in the first 1 to 17 digits of the account number the income code (a component of the income code) in accordance with clause 14 of the Procedure, approved. by order of the Ministry of Finance of Russia dated 06.06.2019 No. 85n; — the lender reflects future income from granting the right to use the asset is reflected by account number 1 11 00000 00 0000 000 1 401 40 121 (122, 123);
2. The debt for the return of advances for 2021, reflected in 2020 on the KRB account 1 209 34 000 and unfulfilled at the end of the reporting period, is transferred on the last working day to the KDB account 1 209 36 000 and is reflected as part of overdue debt.
3. Accounts payable listed in accounts 0 205 81 000 “Settlements for unidentified receipts” are reflected as non-overdue short-term debt and are not reflected in columns 4, 11, 14 of the Information (f. 0503169).
4. Accounts payable listed in accounts 0 205 70 000 are reflected as overdue only if the conditions for the sale of non-financial assets are violated.
5. Accounts receivable on accounts 0 209 70 000 are reflected as overdue if the guilty party violated the established debt repayment period. Accounts receivable in accounts 0 209 70 000, for which the culprit or the repayment period (payment) of the debt have not been identified, are not reflected in columns 4, 11, 14 of the Information (f. 0503169).
6. If, according to the results of the inventory as of 01/01/2021, a debt (debit balance) of an accountable person with whom the relationship has been terminated (is not an employee) is identified on accounts 0 208 00 000, such debt to be settled is transferred to the KDB account 1 209 36 000, with reflected in the composition of overdue.
7. Information (f. 0503169) for 2021 is reflected without detail according to KOSGU.

Information (f. 0503178)

In column 1 of section 1 “Accounts with credit institutions” of the Information (f. 0503178), bank account numbers are reflected in the structure “xxxxxxxxxxxxxxxxxxxxxx”. In this case, the indicators for account 1,201,23,000 “Cash of the institution in a credit institution in transit” are reflected in the structure “00000000000000000000”.

More on the topic: Form 0503173 in 2021: what to consider?

Table No. 6

If there are no discrepancies based on the results of the inventory carried out in order to confirm the indicators of the annual budget reporting, Table No. 6 is not filled out.