What is an accounting card for the tax office?

Presentation of the balance sheet for account 62 during an on-site tax audit

Is it necessary, at the request of the tax authority, to submit balance sheets for account 62 during an on-site tax audit?

In accordance with paragraph of Article 89 of the Tax Code of the Russian Federation, “the taxpayer is obliged to ensure that officials of tax authorities conducting an on-site tax audit have the opportunity to familiarize themselves with documents related to the calculation and payment of taxes.”

In accordance with subparagraphs 6, 8 of Article 23 of the Tax Code of the Russian Federation, taxpayers are obliged to:

– submit to the tax authorities and their officials in the cases and in the manner provided for by this Code, documents necessary for the calculation and payment of taxes;

– for four years, ensure the safety of accounting and tax accounting data and other documents necessary for the calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), as well as payment (withholding) of taxes.

The concept of “documents necessary for the calculation and payment of taxes” is not defined in the Tax Code of the Russian Federation. In Article 1 of the Federal Law of December 29.

1994 N 77-FZ “On the Legal Deposit of Documents” defines that “a document is a tangible medium with information recorded on it in any form in the form of text, sound recording, image and (or) a combination thereof, which has details that allow it to be identified, and intended to be transmitted in time and space for public use and storage." The above-mentioned federal law itself “determines the state policy in the field of formation of legal deposit of documents as a resource base for the acquisition of a complete national library and information collection of documents of the Russian Federation and the development of the state bibliography system, provides for ensuring the safety of legal deposit of documents, and its public use.”

In accordance with paragraph 1 of Article 10 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”, “accounting registers are intended to systematize and accumulate information contained in primary documents accepted for accounting, for reflection in accounting accounts and in accounting reporting.

Accounting registers are kept in special books (magazines), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other computer media.”

In accordance with Article 313 of the Tax Code of the Russian Federation, “taxpayers calculate the tax base at the end of each reporting (tax) period on the basis of tax accounting data.

Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by this Code.

If the accounting registers do not contain enough information to determine the tax base in accordance with the requirements of this chapter, the taxpayer has the right to independently supplement the applicable accounting registers with additional details, thereby forming tax accounting registers, or maintain independent tax accounting registers.”

Thus, the requested balance sheet for account 62, in our opinion, belongs to accounting registers, and not to the category of “documents necessary for the calculation and payment of taxes,” but only if the income tax payer maintains tax accounting registers . If your company is not a profit tax payer, then submission of accounting registers is not mandatory when exercising tax control.

Macro

In order to initially get rid of all questions regarding what account 70 is, active or passive, it is necessary to analyze in detail its general structure. Loan debt is a direct source of cash generation.

In this case, wages (employee wages) is a short-term loan debt for any enterprise.

Since account 70 has a credit balance, it is a passive synthetic account. Thus, if the account has a passive structure, then it must generalize the transaction of crediting funds as a credit transaction. In this case, the debit transaction will be considered a debit transaction.

At the end of the period for drawing up reports, the accountant must calculate the financial turnover of money in credit and debit, and also highlight the final balance. The organization's report will indicate the amount required to be paid for the labor of employees. Each employee of the organization must open a personal account to maintain analytical records.

https://www.youtube.com/watch?v=TYtxOM6CtT8

In addition, the accountant must additionally maintain the following information about each employee of the organization:

1. Tax accounting of personal income.
2. Statements of payment transactions.
3. A document indicating all payment and settlement transactions.
4. Statements of settlement transactions.

Every organization that conducts financial activities is required to use account 70 in accounting.

Structure of salary deductions

If material damage was caused due to the fault of an employee of the enterprise, then the administration has every right to deduct the cost of damage from the salary. He pays the amount, like any responsible person from the material side, according to the terms of the concluded contract - either the full cost or partial. It all depends on the damage caused to the enterprise.

If the contract with an individual states that the individual is obliged to fully repay the cost of damage caused to an object that was in storage, then the employee of the enterprise is obliged in this case to pay the full cost of the expenses. In this case, the following employees bear financial responsibility: cash registers, warehouse managers, as well as persons accepting money.

In the case of partial repayment of the cost of the damage caused, it is implied that the amount will be paid within the limit that was previously specified in the contract. In this case, the cost should not exceed the average monthly salary. The amount is subtracted based on the losses received at the enterprise, in accordance with the analytical accounting data.

Defect retention

The defect may be correctable, or it may be irreparable. It all depends on the severity of the marriage. If the defect is correctable, then it may involve the organization in the costs of carrying out restoration work. As a rule, the employee of the enterprise must reimburse them.

In the case where the defect is irreparable, the cost of compensation for the damage caused consists of the expenses that were incurred for the manufacture of the defective product, excluding the benefits received upon completion of the seizure.

The costs that are paid in connection with the resulting irreparable defect are based on the difference between debit and credit turnover.

The established total cost of losses due to detected defects must be recorded in the debit of account 70.

One of the mandatory payments is personal income tax (NDFL), which is deducted from the amount of remuneration received for the work of an enterprise employee.

It is worth noting that tax is calculated in certain cases - such rules apply in tax policy. In this case, if these rules are taken into account, tax deductions apply to certain income. Such income may include the following:

1. The minimum value of income that is not subject to taxes.
2. Deductions based on social status or charitable activities.
3. Deductions based on skill.
4. Deductions based on ownership of certain property.

For most tax payers, the rate has not changed and remains 13%.

As a conclusion, it is worth saying that in accounting (analytical) accounting, account 70 is capable of simultaneously combining several operations that are carried out at the enterprise every month. At the end of the reporting period, the accountant is required to calculate the balance and include it in the liability item of the account.

The displayed remaining balance indicates that the company has a loan debt to the company's employees. In this case, it remains important to keep records of salary payment obligations, because account 70 of the accounting also summarizes the accrual of settlements in the budget.

Keeping accounting records for wages is quite difficult, and the accountant must know about all the nuances. On account 70, settlements are made with employees, regardless of whether they are full-time or not. Any accountant should be aware that wages must include salaries or piecework earnings, bonuses, insurance payments, vacation pay, and so on.

Each employee undertakes to enter into an employment contract, the clauses of which he must familiarize himself with in detail, since all working conditions are indicated there. The contract specifies tariffs for the volume of work performed.

In addition, the employment contract defines the relationship between the employer and the employee.

The contract also stipulates the employee’s responsibilities in the event of disruption of work activity or damage, in accordance with regulations.

If an employee violates the terms of the contract, causing damage to the enterprise, then he must pay an amount that will cover the expenses of the enterprise. Accounting records all financial transactions. If damage has been caused, then the expenses are deducted from the employee’s salary, and this is recorded in account 70 of the accounting.

The employee pays expenses to the company for the damage caused based on the difference in debit and credit turnover. If the total amount of losses from the damage caused is determined, then it is entered into debit. All this will be very difficult to understand without certain knowledge, so if you are not involved in auditing or accounting, then this topic will be difficult to understand.

Almost every company has received a requirement from the Federal Tax Service regarding the need to submit documents for various reasons - inspections of the activities of the company or partners with whom it interacts.

Typically, inspection requirements are standard: an enterprise or individual entrepreneur must submit documents according to the list to the inspector by a certain date.

Let's consider what documentation must be submitted, and what request can be refused.

Legal aspects

Art. 31 of the Tax Code of the Russian Federation defines a set of forms that the Federal Tax Service has the right to request - these are documents that serve as the basis for calculating taxes and confirm their accuracy, as well as the timeliness of payments. The right to demand them from the enterprises subject to inspection is determined by Art. 93 of the Tax Code of the Russian Federation, and information about the work of the company being inspected may be requested from its partners or other persons (Article 93.1 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation does not provide an exact list of documents required to be submitted; it only states that taxes are calculated on their basis (Clause 6, Article 23 of the Tax Code of the Russian Federation). The list of documents that inspectors have the right to request is open. However, this does not mean that the Federal Tax Service can refer to the need for any documents, and the company automatically has an obligation to submit them.

The following are considered to confirm tax accounting information (TA) and are mandatory for submission to the Federal Tax Service (Article 313 of the Tax Code of the Russian Federation):

1) primary documents;

2) NU registers;

3) calculations of the tax base.

The accounting card is not included in this list, but often the Federal Tax Service requires it along with other accounting forms.

If the tax office requests accounting cards

Source: https://macros-ht.ru/spravochnik/kartochka-70-scheta-obrazets/

Accounting registers (forms, samples)

Accounting registers are used not only for registration, but also for accumulation and systematization of data obtained from primary documentation. This article will list the types of accounting registers , and also describe the procedure for their approval.

Types of accounting registers

Accounting registers: list

Order on approval of accounting registers

Results

Types of accounting registers

Accounting registers allow you to systematize and accumulate information received from primary accounting documentation, which will subsequently be used for reflection in accounts and accounting records. Based on data from accounting registers, financial statements of the enterprise are compiled.

By entering data into the accounting registers , the accountant can simultaneously register primary data and monitor the business activities of the enterprise by analyzing the results.

Accounting registers are divided into:

• systematic - they keep records of accounts; example - the general ledger of an enterprise;
• chronological, in which records are kept according to the calendar without any other special systematization, for example, a cash book, registration journals;
• synchronistic - combining the features of maintaining registers inherent in the groups listed above; An example of this type of accounting register would be an order journal.

Accounting registers differ in the form of construction into:

• one- or two-sided;
• checkerboards - in them, as a rule, entries for debit accounts are made horizontally, and for credit accounts - vertically.

Based on the volume of content, accounting registers into types as follows:

• analytical - in such registers the indicators of a certain synthetic account are specified; they are used to monitor the condition and movement of material assets, settlements with counterparties, etc.;
• synthetic - in them, entries are made on the basis of grouped homogeneous documents in monetary terms and in a generalized form; an example would be a general ledger;
• complex - they combine the characteristics of the first two subtypes and are used mainly in the journal-order type of accounting.

By appearance, registers are divided into:

• cards - forms that look like a lined table; cards can be account-accounting, multi-column and inventory, for example, a card for analytical accounting of materials;
• books - printed and bound multi-page registers; pages in books, as a rule, are numbered, laced and signed by the chief accountant, for example, a book on accounting for fixed assets;
• free sheets are a kind of scaled cards, for example, statements;
• machinegrams are registers compiled/printed using computer technology.

Accounting registers: list

Information from the Ministry of Finance dated December 4, 2012 No. PZ-10/2012 states that unified forms of accounting registers are no longer mandatory for use, except for those established by authorized bodies. Now, when creating accounting registers

Source: https://nalog-nalog.ru/buhgalterskogo_uchet/vedenie_buhgalterskogo_ucheta/uchetnye_registry_buhgalterskogo_ucheta_formy_obrazcy/

Questions for an accountant. Issue 13

Our experts, side by side with users, continue to struggle with complex and non-trivial problems that await entrepreneurs and businessmen at every turn. We invariably publish the most interesting questions received from you over the past two weeks here on our blog. Go!

Question : Help me figure it out: there is a room (52 ​​sq.m.

, separate entrance from the yard), I want to turn it into a club-café, but not to sell food and alcohol there, but to rent it out on a daily basis to other persons, for holding small parties, birthdays, photo exhibitions, book presentations, trainings, seminars, etc. d.

It turns out that on the one hand they will drink and eat there, and on the other hand I am simply renting out the premises (at least, I will receive money for rent). In this regard, two questions arose:

• Do I need permission from the SES, fire departments, and other authorities (what is required when opening a normal cafe)?
• Many clubs in St. Petersburg are often visited by the state drug inspectorate. Will such services be able to come to me, and if they find drugs on my tenants’ visitors, who will get it – me or the tenant?

Answer : Your business in this case is renting out premises. That's all. Whether there is a cafe there or not, in general, this should not worry you. You sign a rental agreement with your clients.

To completely protect yourself, it is better to immediately add a clause to the contract stipulating the tenant’s responsibility for the use of your premises for legal purposes, as well as for its integrity and safety of inventory.

The tax office requires accounting documents

Question : LLC on the simplified tax system. The tax office sent a request to provide accounting account cards for account 60, a purchase book, a sales book, acts of reconciliation of settlements with counterparties, accounting account cards for the period of accounts: 10,41,43,60,76,62. The problem is that we didn't do any of this. Please tell me how to answer them correctly so that they fall behind?

Answer : Write in the tax explanatory note that you can only submit a reconciliation report with counterparties (attach reconciliation reports - this cannot be avoided).

The remaining documents cannot be submitted, since in accordance with paragraph 3 of Article 4 of Federal Law N 129-FZ (as amended on November 28.

2011) “On Accounting”, enterprises using the simplified tax system are exempt from the obligation to maintain accounting records.

According to paragraph 2 of Article 346.

11 of the Tax Code of the Russian Federation, organizations applying the simplified tax system are not recognized as taxpayers of value added tax, with the exception of VAT payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with with Article 174.1 of this Code. Thus, an organization using the simplified tax system does not have the obligation to maintain purchase books and sales books.

Offsetting services

Question : We are negotiating services with one of our clients. Everything is formalized by deeds, but money does not flow between us. Are we doing everything right, or should it be formalized somehow? Could there be any questions from the tax authorities?

Ifs requires account cards

Inspectors can request from the organization any documents that directly relate to the activities of counterparties. At the same time, at the request of the Federal Tax Service, counterparties are required to submit only those documents (information) that directly relate to the activities of the organization being inspected.

Account cards do not relate to the activities of the counterparty. They are not documents (information) serving as the basis for the calculation and payment of taxes.

Account cards are accounting registers, which, by virtue of Law No. 402-FZ, are intended to systematize and accumulate information contained in primary documents accepted for accounting. Therefore, the organization has the right not to provide them to inspectors.

However, such a refusal may result in a fine of up to 10,000 rubles. This fine can be challenged in court: judges in these disputes support organizations.

Rationale

From recommendation

Oleg the Good,

Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

What are the powers of inspectors during a tax audit?

Situation:

when and how a counter tax audit is carried out

Counter tax audits are carried out in order to obtain the necessary documents or information about the organization (transactions concluded with it) from other persons who have such information. Having received this information, the inspection compares it with the data reflected in the documents of the inspected organization.

There is no direct concept of “counter tax audit” in the Tax Code of the Russian Federation. That is, it is not an independent type of audit and is carried out as one of the tax control measures:

1. when conducting an on-site (desk) audit of a taxpayer;
2. after the completion of the on-site (desk) audit during the period of consideration of the tax audit materials.

This follows from the provisions of paragraph 1 of Article 93.1 of the Tax Code of the Russian Federation.

Thus, a counter-inspection can be carried out if two conditions are simultaneously met:?– the inspectorate checks the taxpayer, information about which it intends to obtain from his counterparty;?– the counterparty has the information that the inspectorate needs.

Goals of counter checks:

1. prove the reality of the operations performed by the audited organization;
2. confirm the legality of the origin of documents;
3. clarify the compliance of accounting data (for example, income and expenses) with the parties participating in the transactions.

In practice, a counter inspection comes down to the fact that the inspectorate requests the documents it needs from the counterparty of the organization being inspected. The procedure for requesting documents from counterparties during counter inspections is determined by Article 93.

1 of the Tax Code of the Russian Federation. This procedure does not contain restrictions:?– neither on the timing of counter audits;?– nor on the number of tax periods that can be covered by such an audit;?– nor on the number of repeated counter audits.

Thus, during counter audits, tax inspectorates can request from counterparties any documents on any taxes for any periods.

The inspection decision based on the results of the counter-inspection is not handed over to the counterparty. The information received from him remains in the materials of the audit that was carried out in relation to another organization (information about which was requested).

Situation:

What documents during an on-site tax audit does the inspectorate have the right to request from counterparties of the organization being inspected?

Tax legislation does not limit the composition and number of documents that the tax inspectorate may request from counterparties of the organization being inspected.

The clause “from contractors or other persons”, which is contained in paragraph 1 of Article 93.1 of the Tax Code of the Russian Federation, means that the tax inspectorate is not limited in the sources of obtaining additional information.

Thus, during an on-site inspection, the inspection may request any information relating to the activities of the organization being inspected, as well as its specific transactions.

At the same time, requests for the provision of information necessary for tax control can be sent not only to counterparties of the audited organization, but also to other persons who have such information.

Information about the organization includes, in particular, information about the name of the organization, its location, tax identification number, checkpoint, director, authorized representatives, the activities of the organization and its status. Information about a specific transaction may include information about the parties to this transaction, its subject and conditions of completion. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 23, 2009 No. 03-02-07/1-519, dated May 2, 2007 No. 03-02-07/1-209, Federal Tax Service of Russia dated September 30, 2014 No. ED-4-2/19869.

It should be noted that, at the request of tax inspectorates, counterparties are required to submit only those documents (information) that directly relate to the activities of the organization being inspected. Such documents may also include internal documents of the counterparty if they contain information about its relationship with the organization being audited.

For example, orders to send the counterparty's employees to this organization or staffing schedules, from which it can be concluded that the counterparty has the personnel to fulfill obligations under contracts concluded with the organization being inspected. This conclusion is confirmed by the letter of the Ministry of Finance of Russia dated October 9, 2012 No. 03-02-07/1-246.

The inspection does not have the right to demand documents (information) that are not related to the activities of the organization being inspected. For example, an organization is not obliged to inform the inspectorate about the activities of another organization that is its counterparty, but is not the subject of a tax audit.

Or about suppliers of goods sold by the organization to the counterparty in respect of whom the audit is being carried out. In arbitration practice there are examples of court decisions confirming the legality of this approach.

The courts refuse to allow inspections to collect fines if the organization has not provided such information, and the inspection has brought it to justice under Article 129.1 of the Tax Code of the Russian Federation (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated March 9, 2011 No.

No. VAS-1965/11, resolution of the FAS of the Far Eastern District dated March 28, 2011 No. F03-930/2011, Northwestern District dated January 24, 2011 No. A56-14074/2010, dated December 6, 2010 No. A56- 13035/2010).

Attention:

if an organization does not fulfill (untimely fulfills) the inspection’s requirement to provide documents or information, it may be brought to tax and administrative liability (Clause 6, Article 93.1 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation).

Tax liability arises if the counterparty of the audited organization:

1. did not provide information about it within the prescribed period;
2. refused to provide documents about its activities;
3. submitted documents with deliberately false information.

In these cases, the counterparty will be fined on the basis of paragraph 2 of Article 126 of the Tax Code of the Russian Federation. The fine is 10,000 rubles.

In addition, for failure to comply (untimely fulfillment) of the requirement to submit documents at the request of the tax inspectorate, the court may impose administrative liability on officials of the organization (for example, its head) in the form of a fine in the amount of 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Law of December 6, 2011 No. 402-FZ “On Accounting”

“Article 10. Accounting registers

1. Data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers.”

Source: https://www.glavbukh.ru/hl/155619-ifns-trebuet-kartochki-schetov

Account 68 in accounting: postings, subaccounts, examples for dummies

Account 68 of accounting is an active-passive account “Calculations for taxes and duties”, which represents general information on settlements with budgets for taxes and duties paid by the enterprise and the taxes of its employees.

Account 68 in accounting

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

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

The debit of the account records the amounts of taxes actually transferred to the budget, including the amounts of VAT written off from account 19.

Subaccounts 68 “Calculations for taxes and fees”

Subaccounts under account 68 are used for taxes and fees paid by the company, depending on its chosen field of activity and tax regime. In this case, a separate sub-account is opened for each type of tax:

Additional sub-accounts can also be opened under account 68:

• 68.11 - UTII;
• 68.12 – simplified tax system;
• 68.13 – Trade fee.

Typical wiring

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

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Example 1. Postings to subaccount 68.01 “NDFL”

Postings for calculating personal income tax on account 68:

Example 2. Postings to subaccount 68.02 “VAT”

At Leto LLC based on the results of the 2nd quarter (core activities):

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

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

Example 3. Postings to subaccount 68.04 “Income Tax”

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

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

The accountant of Vesna LLC generated the following entries for subaccount 68.04 “Income Tax”:

Source: https://BuhSpravka46.ru/buhgalterskiy-plan-schetov/schet-68-v-buhgalterskom-uchete-provodki-subscheta-primeryi-dlya-chaynikov.html