Definition and causes of occurrence
A huge number of companies in the process of carrying out financial and economic activities are faced with such a concept as a deferred tax asset. Such a phrase, at first glance, seems somehow incomprehensible.
If we talk about the nature of account 09, then it is active. The debit part of it reflects the accumulated amounts of deferred tax assets, while the credit part reflects their write-off.
As for the definition of this concept, experts and current legislation explain it as the total difference in income tax, which is formed when a difference arises in accounting and fiscal accounting. The identified deviations according to fiscal and financial reporting data were defined as “deductible temporary differences”, i.e. they take place only for some time.
To put it simply, account 09 forms part of the income tax, which is transferred to the following reporting periods. Thus, companies and organizations postpone for a certain period of time the fulfillment of obligations to pay taxes to the budget.
During the next fiscal period, these amounts are accumulated in item 09 of the balance sheet for each business transaction separately. In this situation, their merging is unacceptable. At the end of this period, the result obtained is transferred to line 1180 of the balance sheet in the non-current assets section.
If we try to identify the reasons that lead to this situation, we should note the following factors:
- the excess of the amount of tax paid to the state treasury over the amount of the accrued liability;
- if, in accordance with the company’s accounting policy, a reserve fund is formed for the payment of vacation pay;
- features of the procedure for making managerial and commercial decisions in fiscal and accounting reporting;
- if the company suffered losses as a result of the sale of the fixed assets.
Closing account 09 in 1C
Account 09
– deferred tax assets (DTA) displays the enterprise’s obligations to pay taxes, summarizes information about the availability and movement of these assets. It is formed when a temporary difference arises when accounting for types of assets. This value is obtained due to the difference in profit between tax and accounting reporting. This situation can occur when taxes are recorded in accounting earlier than in the tax summary.
The regulations for transactions on account 09 are established by PBU 18/02, for municipal organizations - clause 1 of PBU, and small and medium-sized enterprises and non-profit organizations can refuse this reporting.
Closing the “deferred tax assets” account corresponds to the following transactions: 68, 99
.
Example
To begin closing account 09 at 1 C, you need to calculate the value of ONA. We create a monthly closing, select “income tax calculation”
The report is generated for the entire past year (using the example of 2021), which is closed. At the close of the period, the “loss” will be characterized as “recognition of a deferred tax asset.” To view the result for the entire period, select “Operations” in the menu, then “references-calculations”.
And according to the calculation formed, the value is 388,138.43 rubles. Next we move on to the transfer of losses. When closing the 09th account in 1C 8.3, a “Turnover - balance sheet” is formed. In this case, the amount of DTA (deferred tax assets) for the entire period is determined: 388138.43 * 20% = 77627.68 rubles. This figure is transferred manually to the loss of the current period, according to the scheme: menu - “operations” - “operations entered manually”.
Next, 2 positions will be added manually:
- Value 77627.68 rub. moves to “Deferred expenses”. Please note that the score remains unchanged.
- Loss 388,138.43 rubles. is transferred to other expenses of future periods. With the “loss for 2021” indicator, which is set independently and manually.
The write-off period is indicated as 2021 – 2023. Having finished with all the edits, a turnover is generated in which the final balance is 77,627.68 rubles. refers to deferred expenses.
Loss 388,138.43 rubles. will be reflected on account 97.21; for this, select from the menu: “Main” - “Getting Started” - “Balance Entry Assistant” - “Account 09”. The “Month Closing” processing is done, where profits and write-offs for last year’s losses are viewed. Those. profit is less by the amount IT.
In the “1C: Accounting 8” program, to close account 09 at a loss, you need to generate three reports on 99.01, 97.21, 68.4.2
accounts.
Calculation procedure
Speaking about the deferred tax asset (DTA), it should be noted that it is calculated according to the following scheme:
SHE = expenses that are taken into account in the financial statements in the current period, and in fiscal accounting in the future period x income tax rate.
The amount obtained using this formula should be recorded in the debit part of the balance sheet position indicated above.
If it turns out that tax expenses are generated from an accounting point of view, then the opposite situation will arise and fiscal profit with tax will become less than accounting profit. In this case, the ONA is repaid. A similar situation arises if fiscal income is subsequently recognized in the financial statements.
In order to calculate the amount to reduce OHA, the following formula is used:
Amount to be repaid = expenses that were written off in the financial statements in the previous period, and in tax accounting - in the current period x corporate income tax rate.
According to the second formula, the amount received will be reflected in the credit part of the 09 account. In this situation, the deferred fiscal asset accumulated through a separate operation will be fully repaid over time.
Reflection of posting Dt 09 Kt 09 in tax and accounting reporting
Internal posting to account 09 does not affect the indicators of the general ledger and tax registers used to fill out accounting and tax reporting. But its implementation is necessary for the final reporting forms to be correctly filled out by an automated accounting system. If there is no internal posting to account 09 during automated reporting, the taxpayer may encounter software or amount errors.
Let's consider the reflection in the final reporting of transactions related to postings to account 09.
Based on the results of the 1st quarter of 2021, Miralux LLC received income from its activities, reflected in accounting and tax accounting in the amount of 50,000 rubles. Tax losses taken into account last year are aimed in 2021 at reducing the income tax in full by posting:
Dt 68 (calculation of income tax) Kt 09 (deferred expenses) - 4,000 rubles.
Based on the amounts from the example given, the following lines of sheet 02 of the tax return for NNP are filled in:
Formation of deferred tax assets upon sale of fixed assets
Provided that this business transaction is not related to the main activity of the company, funds from the sale of fixed assets are reflected in the credit part of account 91, and in the debit part costs in the form of the residual value of fixed assets.
If it turns out that the balance on the debit side exceeds the credit balance, then the result from the sale of property will be a loss.
According to accounting rules, this result should be taken into account immediately, but according to fiscal law it should be written off in parts every month throughout the entire period according to the following formula:
Duration (in months) = Useful life – The actual period of operation of the property.
This indicator is calculated from 1 month after the object was registered and ending with the month of its implementation.
Stage 1 – calculation of PNA and PNA according to PR
We look at the Tax accounting register by type of accounting PR in turnover on accounts 90 and 91 not in correspondence with the account.
99.01. It is obvious from the entries that permanent differences are included in income tax calculations only after they are reflected in the income or expenses of the organization. Any balances of PR on the balance sheet accounts of assets or liabilities DO NOT AFFECT the tax calculation!
Postings are generated:
Dt 99.02.3 Kt 68.04.2 for the amount (TurnoverDt * Profit Tax Rate) – PNO
