To what account should the refund from the tax office be credited?

Accounting reports based on the results and reports of tax audits

The decision to offset the amount of overpaid tax against the taxpayer's upcoming payments is made by the tax authority within 10 days from the date of receipt of the taxpayer's application or from the date of signing by the tax authority and this taxpayer of a joint reconciliation report of the taxes paid by him, if such a joint reconciliation was carried out.

However, this does not mean that the accountant has the right to arbitrarily select the correspondence of accounts and the line to reflect such expenses in the income statement. Penalties are accrued for the period from the day following the expiration date of the period allotted for repayment of the tax obligation until the day of actual payment of the debt.

The penalty is defined as 1/300 of the refinancing rate of the resulting debt.

Before starting a discussion of the entries and nuances of accounting and tax accounting for penalties, it is important to understand their semantic meaning. Penalty (penalty), according to paragraph 1 of Article 175 of the Tax Code of the Russian Federation, is a certain amount of money that the taxpayer organization is obliged to pay, in addition to the amount of the tax itself.

Procedure for refund of overcharged tax

In the situation under consideration, the tax authority assessed an excess amount of tax, reflecting this in the decision based on the results of the tax audit and the request. In this case, the tax is considered excessively collected despite the fact that the organization independently paid the additional accrued VAT (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of April 24, 2012 N 16551/11 in case N A41-36076/10). For more details on the question of when a tax is overcharged, see Practical Guide to Offsetting and Refunding Taxes (penalties, fines) and the Encyclopedia of Disputed Situations under Part One of the Tax Code of the Russian Federation. The amount of excessively collected tax is subject to refund to the taxpayer (Clause 1, Article 79 of the Tax Code of the Russian Federation). Within one month from the day when the taxpayer became aware of the fact of excessive collection of tax from him, or from the date of entry into force of the court decision, the organization can submit to the tax authority an application for the return of the amount of excessively collected tax (clause 3 of Article 79 of the Tax Code of the Russian Federation) . The decision to return the amount of excessively collected tax is made by the tax authority within 10 working days from the date of receipt of the specified application, not counting the day of receipt of the application (clauses 2, 6 of Article 6.1, clause 2 of Article 79 of the Tax Code of the Russian Federation). The amount of excessively collected tax is subject to refund within one month from the date of receipt of the organization’s application (clause 5 of Article 79 of the Tax Code of the Russian Federation).

Postings offset of overpayments for taxes

They are calculated for each day that elapses from the date when the payment was due until the day the debt is repaid. Calculated based on the refinancing rate.

The organization must document all expenses. What entries show the accrual of penalties on tax payments in accounting? There is no clear regulatory regulation for accounting for penalties on taxes in organizations.

Accrual of penalties for taxes - accounting entries for such a transaction can be very different. Before proceeding with making the appropriate entries, it is necessary to dwell in more detail on the general methodology for recording such transactions.

The organization must document all expenses. What entries show the accrual of penalties on tax payments in accounting? There is no clear regulatory regulation for accounting for penalties on taxes in organizations.

Postings for calculating penalties for late insurance premiums. Overdue period – 2 days; Overdue amount – RUB 5,000.00; Refinancing rate – 11%.

Expert opinion

If I understand correctly, you signed a joint reconciliation report with the Federal Tax Service without disagreement, which means you agreed with the data of the tax authority and admitted errors in your accounting.

Refund of traffic police fine payment - accounting

Info

Accordingly, the accrued fine receivable for violation of contractual terms will be recognized as other income (clause 7 of PBU 9/99, Order of the Ministry of Finance dated October 31, 2000 No. 94n): Debit of account 76 “Settlements with various debtors and creditors”, subaccount “Settlements on claims” " - Credit to account 91 “Other income and expenses" Administrative fine: accounting entries Thus, the accrued fine for violation of traffic rules will correspond to the following accounting entry: Debit to account 91 - Credit to account 76 A similar entry will reflect the accrual of a fine by the labor inspectorate and other similar authorities. Consequently, payment of the administrative fine will be reflected as follows: Debit of account 76 – Credit of accounts 50 “Cash”, 51 “Cash accounts”, etc.

A separate sub-account “Administrative fines” can be opened for account 76.

Accounting for fines and penalties for taxes and insurance premiums

Almost all contracts have a liability clause, which usually stipulates the conditions under which a penalty arises and its amount. If this is a fixed value, then it is usually called a fine, and the penalty, which is obtained by calculation, is a penalty.

To correctly create a debit posting, indicate the subaccount on which the debt arose, and for a credit – the subaccount with the identified overpayment.

After the payment has been made, you check the SALT account 68.04.1 with maximum analytics up to the budget, that everything has “collapsed” due to penalties.

Postings for refund of fine

Important

A fine is a type of monetary penalty imposed on an organization in connection with a violation of contractual obligations or legal requirements. We will tell you how the accrual of a fine is reflected in accounting.

Determining the type of fine In order to determine the accounting procedure for a fine, it is necessary to clarify its nature. So, for example, a fine accrued for violation of tax legislation in accordance with the norms of the Tax Code of the Russian Federation is reflected in profits and losses in account 99 “Profits and Losses” (Order of the Ministry of Finance dated October 31, 2000 No. 94n): Debit of account 99 – Credit of account 68 “Calculations for taxes and fees” And if this is a fine payable for violating the terms of a business agreement or a fine accrued in connection with violation of the norms of the Code of Administrative Offenses of the Russian Federation, then it will be reflected as part of other expenses (clause 11 of PBU 10/99).

How to challenge tax penalties for debt?

I do not have data on the accrual of these penalties. Should a penalty be charged on the return date to close this payment? A penalty is a tool to ensure the obligation to pay taxes. The payer is obliged to pay the amount of the accrued penalty to the budget if he is late in paying the due tax.

Transport tax is regional. Its rates are regulated by regional authorities, but they should not differ more than 10 times from the rate specified in the Tax Code (Article 28 of the Tax Code of the Russian Federation).

There are opinions in accounting circles that account 91 Other expenses can also be used to display accrued penalties and fines. However, in this case, a permanent tax liability arises, which somewhat complicates the process of accounting for them.

Which posting in 2021 reflects the return of penalties paid last year in a government institution?

The procedure for reflecting the amounts of tax sanctions (penalties, fines) in accounting is not established by Instruction No. 174n. In private explanations, employees of the Russian Ministry of Finance (department of budget policy and methodology) indicate that tax sanctions (fines, fines) should be reflected in account 0.303.05.000 “Calculations for other payments to the budget.” This is due to the fact that they are not taxes (fees), but relate to other payments credited to the budget.

It should be noted that from 01/01/2021 the procedure for using KOSGU codes will not be regulated by Directive No. 65n, but by a separate procedure. This procedure was approved by order of the Ministry of Finance of Russia dated November 29, 2021 N 209n. The normative act has already passed the necessary approval and registration procedures.

Accounting entries for VAT offset

According to paragraph 4 of Article 75 of the Tax Code of the Russian Federation, the amount of penalties is calculated as 1/300 of the refinancing rate of the Central Bank of the Russian Federation by multiplying the interest received by the amount of late paid tax and the number of days of delay.

Legal information on the topic: “Accounting for fines and penalties on taxes” with detailed explanations. We have collected and systematized information on the topic and presented it in an easy-to-read form.

When returning an overpaid amount of tax, the organization does not generate income in relation to clause 2 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 32n, since such a return does not lead to an increase in the economic benefits of the organization .

The amount of the accrued penalty is regulated by Article 75 of the Tax Code of Russia, which states that it is accrued from the day following the payment deadline and ends on the day the arrears are repaid.

Which posting in 2021 reflects the return of penalties paid last year in a government institution?

However, further accounting for temporary buildings Having considered the issue, we came to the following conclusion: In the budget accounting of a government institution, the correction of an error from previous years regarding the transfer of an object from account 00 to account 00 can be reflected using account 96 “Other calculations of previous years.”

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The bill “On Amendments to Article 36 of the Housing Code of the Russian Federation” was developed in order to ensure reliable judicial protection of the integrity of the structures of an apartment building for the entire long period of its operation and the restoration of violated rights of owners. Cases of illegal registration of ownership of non-residential premises intended to serve an apartment building are quite common in the Russian Federation. All articles Return of accounts receivable: features of accounting Zernova I. Accounts receivable are the property claims of an institution to other persons who are its debtors.

Tell me about the postings, to calculate the overpayment of tax.

What entries show the accrual of penalties on tax payments in accounting? There is no clear regulatory regulation for accounting for penalties on taxes in organizations.

Turovets Anna Accounting and Taxes19 days ago. Value added tax transactions are reflected not only in tax registers, but also in accounting registers. Calculation of penalties for taxes - accounting entries: profit, VAT, personal income tax. How to formalize and reflect offsets in accounting.

The opinion that the amounts of the listed penalties should be reflected in the debit of account 91 “Other expenses” and credit 68 and 69 has become widespread in accounting practice. If you take into account penalties specifically for this account, a permanent tax liability (PNO) arises, which complicates accounting.

In the statement you will see your actual balance for each tax. Accounting entries for VAT accounting (with examples). In a modern depreciated accounting system, the machine will not write off more products or funds than are available. Implementation of analytical accounting in 1C:Enterprise 8.

When paying taxes, insurance premiums, and preparing reports, risks may arise that lead to the imposition of penalties and interest. How to reflect these transactions in accounting and generate accounting entries for calculating penalties for income taxes, VAT, personal income tax and insurance premiums will be discussed below.

For late submission of reports or submission of accounting information, for example, when opening a current account, or payment of taxes later than the due date, penalties are imposed, the amount of which is regulated by the relevant articles of the Tax Code.

The Tax Code of the Russian Federation provides that if a taxpayer discovers inaccurate information in the tax return submitted to the tax authority, as well as errors that do not lead to an understatement of the amount of tax payable, the taxpayer has the right to make the necessary changes to the tax return and submit an updated tax return to the tax authority in in the manner prescribed by this article.

No, there shouldn't be any downsides. You got your money back, but before that you had an accrual in your accounting for a smaller amount, but the payment was for a larger amount, or it should have been so.

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Expert opinion

The decision to collect a fine is made by the tax authorities. But in addition to penalties, in case of failure to pay the tax on time, the payer becomes obligated to pay a penalty.

Fines and penalties are what determine financial liability for failure to fulfill obligations. There are two types of liability that are different from each other. One of them relates to the contractual sphere and is regulated by civil law, and the second by tax law.

When reflecting penalties and fines in tax accounting, as in accounting, you need to clearly understand what type of sanctions we are talking about - contractual or tax. This affects both postings and recognition as expenses when calculating income taxes.

Next you will learn about these differences, but first you need to understand how the Civil and Tax Codes interpret the concepts of “Fine” and “Penalty”.

The content of the article:

1. Penalty in the Civil Code of the Russian Federation

2. Fines and penalties in the Tax Code of the Russian Federation

3. Postings for accrual and payment of fines in accounting

4. Tax accounting of penalties under the contract

5. Do I have to pay VAT on the fine received?

6. Reflection of fines and penalties for taxes in accounting

7. Reflection of tax penalties in accounting

8. Tax sanctions - penalties and fines in tax accounting

9. Postings for calculating fines and penalties in 1C 8.3

Now we will cover each of these points in detail.

Penalty in the Civil Code of the Russian Federation

The Civil Code of the Russian Federation does not define fines and penalties, but there is such a thing as “Forfeit” (Article 330 of the Civil Code of the Russian Federation).

Usually, to calculate penalties, the percentage for each day of violation of the terms of the contract and the indicator from which the penalties are calculated are determined.

Fines and penalties in the Tax Code of the Russian Federation

From the point of view of the tax code, a fine is a type of tax sanction - a measure of responsibility for a tax offense committed (Article 114 of the Tax Code of the Russian Federation). The amounts of fines are determined in the Tax Code. They primarily depend on what tax law requirement was violated.

Penalty (Article 75) ─ the amount of money that the taxpayer pays in case of delay in paying taxes, contributions, and fees. Its value depends on:

• unpaid amount of mandatory payment
• duration of delay
• refinancing rate established by the Central Bank on the date of calculation of the penalty

If, in the event of a violation of contractual obligations, the violating party pays a fixed fine or an estimated amount of penalties, then in case of non-payment of taxes (contributions, fees) or parts thereof, the tax authorities will oblige the taxpayer to pay both the arrears, the fine, and the penalty.

Postings for accrual and payment of fines in accounting

Documenting. If the contract does not specify the procedure for filing a penalty, then the injured party can file a claim and send it to the debtor. The claim must be accompanied by a calculation of the amount of the penalty.

According to clause 7 of PBU 9/99 “Income of the organization” and clause 11 of PBU 10/99 “Expenses of the organization”, fines and penalties are classified as other expenses.

Entries in accounting for fines - accrual:

From Leto LLC: Dt 76-2 ─ Kt 91-1 ─ 3000 rub.

From Osen LLC: Dt 91-2 ─ Kt 76-2 ─ 3000 rub.

Postings for paying a fine and receiving it:

From Leto LLC: Dt 51 ─ Kt 76-2 ─ 3000 rub.

For Osen LLC: Dt 76-2 ─ Kt 51 ─ 3000 rub.

Read on to see how penalties and fines are reflected in tax accounting.

Tax accounting of penalties under a contract

An organization or individual entrepreneur on the OSN ─ the injured party ─ must include fines and penalties received from the counterparty as non-operating income if they are recognized as a debtor or there is a court decision imposing a penalty that has entered into force (Clause 3 of Article 250 of the Tax Code of the Russian Federation) .

A company on the OSN that has violated the terms of the contract, after recognizing the penalty or in the event of a court decision, can recognize it when calculating income tax as part of non-operating expenses (clause 13, clause 1, article 265 of the Tax Code of the Russian Federation).

Like companies on the simplified tax system, organizations and individual entrepreneurs on the simplified tax system must include penalties recognized by the debtor or by a court decision as part of non-operating income.

But a company that has violated the terms of the contract cannot recognize fines and penalties as part of its expenses, since they are not in the closed list of expenses of the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation).

Please note that the fine recognized by the debtor and the fine paid by him are not the same thing. The penalty must be taken into account in income or expenses at the time it is recognized by the debtor.

Documents that can be used to confirm recognition of the fine:

• agreement with relevant conditions
• bilateral act
• letter from the debtor, by which he acknowledges the fact and amount of the penalty

Having such documents is extremely important when you reflect penalties and interest in tax accounting. This becomes especially important at the turn of tax periods. For example, the debtor recognized the penalty in 2018, but paid only in 2021. The amount of the penalty must be included in the 2021 tax return.

To avoid late payments to counterparties, do not forget to conduct regular reconciliations with them. How to do this correctly, read the article .

Do I have to pay VAT on the fine received?

Until recently, tax authorities, the Ministry of Finance and the courts did not have a clearly developed position regarding the inclusion of received fines in the VAT tax base.

Tax officials referred to paragraph 2 of paragraph 1 of Article 162 of the Tax Code, which states that the VAT tax base must include all amounts “related to payment for goods sold (work, services).” And since the receipt of fines and penalties from counterparties is, one way or another, related to sales, they must be subject to VAT.

But later, a different practice developed for assessing received fines from a VAT point of view.

In the opposite situation, when the seller receives a penalty from the buyer for late payment for goods, the courts and tax authorities could not reach a consensus for a long time. The courts believed that such a penalty does not apply to payment for goods (work, services) within the meaning of Article 162 of the Tax Code of the Russian Federation.

Moreover, the SAC expressed its opinion back in 2008 ─ Resolution of the Presidium of the SAC dated 02/05/2008 No. 11144/07.

Reflection of fines and penalties for taxes in accounting

Expert opinion

Chapter 16 of the Tax Code of the Russian Federation lists possible types of tax offenses and liability for them. In each case, the tax office makes a decision, which is the basis for paying a fine.

Payment of penalties can be made by the taxpayer voluntarily. For example, a company drew up an updated declaration, paid additional tax, after which it calculated the amount of penalties and transferred it to the budget.

If the tax was assessed additionally by inspectors as a result of inspections, then the company will be charged with the arrears and will be required to pay a fine and penalties.

of tax fines

Dt 99 ─ Kt 68 ─ for the amount of the established fine

If you made a mistake in previous periods, you may have to correct it. How to do this, read the article about fixing errors .

Reflection of tax penalties in accounting

As for penalties , the regulations do not provide clear guidance on how to reflect them in accounting.

The instructions for using the chart of accounts establish that on account 99 it is necessary to take into account the “amounts of tax penalties due.” And penalties, according to the Tax Code of the Russian Federation, do not refer to tax sanctions (Chapter 15), but to methods of ensuring the fulfillment of obligations to pay taxes, fees, and insurance premiums (Chapter 11).

Therefore, there are two options for accounting for penalties.

First option . Take into account penalties on account 91-2 “Other expenses”. Although the article “Penalties paid on obligatory payments” is not in the list of other expenses in PBU 10/99, there is an item “other expenses” there.

Dt 91-2 ─ Kt 68 ─ for the amount of the penalty

The second option for accounting for penalties is to still use account 99. According to clause 6 of PBU 1/08 “Accounting Policy”, when reflecting the facts of economic activity, the priority of content must be observed over form. And in their meaning, penalties for late payment of taxes are close to fines, and therefore to tax sanctions.

The accounting entries for accrual of penalties in this case are the same as for fines:

Dt 99 ─ Kt 68 ─ for the amount of the penalty

In both options, you need to document the calculation of the amount of the penalty using an accounting certificate.

And since there are different ways to reflect penalties in accounting, it is better to consolidate the chosen option in the accounting policy.

Postings for payment of fines and penalties . The transfer of fines and penalties is reflected in accounting in the same way:

Dt 68 ─ Kt 51 ─ for the amounts of the listed fines or penalties

Tax sanctions - penalties and fines in tax accounting

Clause 2 of Article 270 of the Tax Code of the Russian Federation stipulates that all penalties and interest that were transferred to the budget for non-payment or late payment of taxes, contributions, and fees are not taken into account in expenses when calculating income tax.

This means that when a fine or penalty on taxes is paid, a permanent tax liability (PNO) appears in the organization’s tax records, which increases the amount of tax payable.

Do I need to make postings to take into account PNO?

If fines and penalties were accrued on the debit of account 99 and the credit of account 68, then in this case additional entries are not needed. The fact is that account 99 does not participate in the formation of the tax base for income tax.

In the case where penalties were taken into account in accounting on account 91-2 as other expenses, it is necessary to additionally accrue PNO:

Dt 99 ─ Kt 68 ─ by 20% (income tax rate) of the amount of penalties

Postings for calculating fines and penalties in 1C 8.3

How to make entries for calculating fines and penalties in 1C 8.3, see this video.

Expert opinion

There are no particular difficulties in accounting and tax accounting for fines and penalties. The main thing is to understand that there is a big difference between the consequences of failure to fulfill the terms of the contract and liability for violations of tax laws.

This is what influences how to reflect penalties and fines in tax accounting, whether to accept them or not for profit taxation, and which accounts will be included in accounting entries. Leave your questions about accounting for fines and penalties in the comments.

If the amounts of tax debt and accrued penalties were not paid independently within the established time frame, then the right to collection arises. Payment of tax debt and accrued penalties can occur either voluntarily or through the court. In case of neglect of voluntary payment, the following collection methods are used:

• A collection order is sent to the payer's bank;
• By a court decision, bailiffs can collect the required amount of debt from the debtor’s property assets;
• If the debtor is an individual, then debt collection may occur through confiscation of the payer's assets.

Posting for accrual of penalties for taxes in a budgetary institution

Rationale for the conclusion: Violation of the deadlines for submitting calculations for accrued and paid insurance premiums established by clause 1, part 9, part 15 of Art. 15, h.h. 5 and 6 tbsp. 16 of the Federal Law of July 24, 2021 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as Law N 212-FZ), in in accordance with Part 1 1 or 2 tbsp. 46 of Law N 212-FZ, entails the liability of payers of insurance premiums - organizations and individual entrepreneurs. Accordingly, the obligation to pay the fine in the situation under consideration arises with the government institution. The provisions of Art. 238 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) establishes the employee’s obligation to compensate the employer for direct actual damage caused to him. Direct actual damage is understood as a real decrease in the employer’s available property or deterioration in the condition of said property (including property of third parties located at the employer, if the employer is responsible for the safety of this property), as well as the need for the employer to make costs or excess payments for the acquisition, restoration of property or compensation for damage caused by the employee to third parties. Direct actual damage may also include the amount of fines paid (see, in particular, letter of Rostrud dated October 19, 2021 N 1746-6-1). Let us note that according to Part 4 of Art. 248 of the Labor Code of the Russian Federation, an employee who is guilty of causing damage to the employer may voluntarily compensate it in full or in part. In this case, compensation for damage is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or inactions that caused damage to the employer (Part 6 of Article 248 of the Labor Code of the Russian Federation). In the situation under consideration, the employee admitted guilt and agrees to voluntarily compensate the employer for damages in the amount of the fine imposed on the institution. In this case, the amounts received from the employee can be considered as compensation for the costs of the state (municipal entity). The currently used accounting (budget) accounting methodology provides, in particular, for the reflection on account 209 00 of transactions for the recognition of income in the form of compensation for costs incurred by the state (municipal entity) as a result of damage caused by the actions of the employee (clause 220, 221 “Instructions for the application of the Unified Chart of Accounts.”, approved by Order of the Ministry of Finance of Russia dated December 1, 2021 N 157n, hereinafter referred to as Instruction N 157n). In turn, any income of a state-owned institution is subject to inclusion in the budget income of a public legal entity (see, in particular, Article 41, paragraphs 2, 3, Article 161 of the Budget Code of the Russian Federation, paragraph 4 of Article 298 of the Civil Code of the Russian Federation). In accordance with the provisions of the Instructions on the application of budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2021 N 65n, expenses for the payment of fines and penalties for late payment of insurance premiums are reflected in Article 290 “Other expenses” of KOSGU; compensation of state costs - using Article 130 “Income from the provision of paid services (work)” of KOSGU. Taking into account the provisions of paragraphs 9, 10, paragraph 104, paragraph 7, paragraph 109, paragraphs 19, 21, paragraph 111 of the Instruction, approved by order of the Ministry of Finance of Russia dated December 6, 2021 N 162n, for reflecting in the budget accounting of a state-owned institution operations to pay a fine, and Also, the following correspondence accounts can be applied to the receipt and transfer to the budget of a public legal education of amounts contributed by an employee voluntarily in order to compensate for damage caused to the institution by his actions or inactions: Reflections of calculations for penalties imposed on the institution 1. Debit KRB 1 401 20 290 Credit KRB 1 303 05 730 - reflects the obligation to pay a fine for late submission of calculations for insurance contributions to the Pension Fund of the Russian Federation; 2. Debit KRB 1 303 05 830 Credit KRB 1 304 05 290 - reflects the transfer of a fine for violating the deadlines for submitting calculations for accrued and paid insurance premiums. Reflection of calculations for income received in the form of compensation for expenses 1. Debit KDB 1,209 30,560 Credit KDB 1,401 10,130 - income is accrued in the amount of damage caused (the amount of the fine paid); 2. Debit KDB 1 304 04 130 Credit KDB 1 303 05 730 - the institution has drawn up and sent to the cash receipts administrator a Notice (form 0504805) with information about expected budget revenues; 3. Debit KIF 1,201 34,510 Credit KDB 1,209 30,660 - the institution’s cash desk received funds to compensate for the fine paid by the institution; 4. Debit KRB 1 210 03 560 Credit KIF 1 201 34 610 - the withdrawal of cash from the institution’s cash desk is reflected for the purpose of further depositing it into the personal account of the recipient of budget funds; 5. Debit KRB 1 304 05 290 Credit KRB 1 210 03 660 - reflects the crediting of funds to the personal account of the recipient of budget funds opened with the financial authority; 6. Debit KDB 1 303 05 830 Credit KRB 1 304 05 290 - the amount of compensation for expenses previously paid by the guilty person to the institution’s cash desk is transferred to budget income.

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Tax legislation separates the concepts of “penalty” and “fine”. A penalty is an amount of money that an institution must transfer to the budget in case of untimely fulfillment of the obligation to pay tax (clause 1 of Article 75 of the Tax Code of the Russian Federation). A fine is a tax sanction that is collected from an institution for a tax offense (Article 114 of the Tax Code of the Russian Federation).

Accounting for the return of overpayments of income tax for previous years

Despite the fact that the above letters from the Ministry of Finance of Russia provide explanations for taxpayers using the simplified tax system, they are also applicable for organizations that apply the general taxation system and pay income tax, since the provisions of Art. 41 of the Tax Code of the Russian Federation are applied to both of these categories of taxpayers.

Thus, returned funds in the form of excessively transferred tax are not taken into account as part of income when determining the tax base for corporate income tax. Accounting According to paragraph.

2 PBU 9/99 “Income of the organization” (hereinafter referred to as PBU 9/99), the income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions of participants (owners of property).

KBC for payment of penalties for personal income tax for 2021 - 2021

Tax agents now have to report on personal income tax not only annually, but also quarterly. Quarterly reporting (form 6-NDFL) applies only to employers. It must be submitted based on the results of reporting periods, determined quarterly on an accrual basis, on the last day of the month following the next period. The reporting contains general tax information for all employees as a whole.

Procedure for paying personal income tax

Late submission of reports in accordance with clause 1.2 of Art. 126 of the Tax Code of the Russian Federation is fraught for the employer with a fine of 1000 rubles. for each month (for form 6-NDFL), 200 rubles. for each 2-NDFL certificate. Transfer of incorrect information, in accordance with paragraph 1 of Art. 126.1 of the Tax Code of the Russian Federation will entail liability in the amount of 500 rubles. for each incorrectly completed report.

Individuals who, for example, owned an apartment for less than the deadline and sold it in the reporting year, or received non-monetary gifts from other citizens (who are not individual entrepreneurs, family members or close relatives of recipients), as well as in some other cases specified in Art. 228 of the Tax Code of the Russian Federation, also pay personal income tax no later than July 15 of the following year based on the submitted tax return.

Individual entrepreneurs who do not apply special regimes, as well as notaries engaged in private practice, lawyers who have established law offices, and other persons engaged in private practice, pay personal income tax independently on the basis of a submitted tax return no later than July 15 of the year following the previous year (clause 6 Article 227 of the Tax Code of the Russian Federation). In addition, such persons must pay advance payments during the year within the time limits specified in clause 9 of Art. 227 Tax Code of the Russian Federation.

Physicists

In 2021, tax agents must transfer calculated and withheld personal income tax no later than the day following the day the income was paid. Personal income tax on sick leave benefits and vacation pay is transferred no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Reflect the return of receivables from previous years using the receipt code - 510 “Receipt to budget accounts.” If the current year's advance was returned, reflect the restoration of expenses under the corresponding CVR. This is stated in the letter of the Ministry of Finance of Russia dated December 23, 2021 No. 02-07-10/77985.

This is interesting: I bought an apartment in 2021 for which years can I get a deduction?

Refund of overpayment of income tax posting

The return of the excessively collected amount to the organization's current account is reflected by a reverse entry - to the debit of account 51 and the credit of account 68 (Instructions for using the Chart of Accounts). EXAMPLE of reflecting in accounting the additional accrual and return from the budget of an excessively collected amount of tax, penalties and fines Situation As a result of an on-site tax audit based on the results of 2011.

The tax authority revealed that Gamma LLC overestimated its expenses in tax accounting. In accounting, income and expenses are formed correctly.

Accounting entries of a government institution

In a government institution, a building that had become unusable as a result of a natural disaster was written off; its book value is 4,500,000 rubles; depreciation accrued at the time of destruction is 3,000,000 rubles.

The monetary obligation must be reflected in the amount of the credit turnover of the account 0 302 00 000, regardless of the form of payment made in the future, the only condition: it must be made in the current year (clause 141 of Instruction No. 162n).

Overpayment of income tax budget posting

• an accountant's mistake, for example, an extra zero is indicated in the amount;
• the amount was transferred to the budget twice, for example, due to a bank error;
• the actual economic activity of the organization during the reporting year did not correspond to the planned one (losses were incurred), and advance payments were transferred to the budget.

First of all, you need to decide what to do: return the amount overpaid to the budget to the organization’s account or offset it against the payment of arrears or future payments. Possible options for action The return and offset procedure is regulated by Article 78 of the Tax Code of the Russian Federation.

In the course of their work, every accountant is faced with such concepts as fines and penalties, for example, when violating the laws on taxes and fees. In this article, we will study where to include tax fines in accounting, as well as the main entries for the accrual and payment of penalties, fines for taxes: profit, VAT, insurance premiums.

What transactions should be used to close overpayment of taxes in 1C: “Enterprise”? (D. Park, October 15, 2014)

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D. Pak, Professional Accountant of the Republic of Kazakhstan, CAP,

Audit office in Almaty

WHICH ENTRY TO CLOSE OVERPAYMENT OF TAXES IN 1C: “ENTERPRISES”?

In 1C balance sheet there are negative values ​​for taxes, i.e. overpayment, with what transactions to close?

Comments. The accounting rules approved by the Decree of the Government of the Republic of Kazakhstan establish that the presence of credit balances on active accounts and debit balances on passive accounts at the end of the reporting period is not allowed.

The presence of a “red balance” in tax liability accounts indicates that the amounts of taxes paid exceed the amounts of accrued taxes.

To close the “red balance”, overpaid amounts of taxes and other obligatory payments to the budget should be transferred to the following accounts of subsection 1400 “Current tax assets” of the Standard Chart of Accounts:

1410 - “CIT”, which reflects transactions related to the reflection of overpaid CIT to the budget, as well as advance payments for the payment of CIT;

1420 - “VAT”, which reflects transactions on VAT subject to offset, including those subject to reimbursement in accordance with tax legislation, as well as VAT amounts overpaid to the budget;

1430 - “Other taxes and other obligatory payments to the budget”, which takes into account other taxes and other obligatory payments to the budget that are subject to reimbursement and (or) subject to offset in accordance with tax legislation.

In the 1C: “Enterprise” program, to close the “red balance”, the document “Closing DT/CT debt” can be used, when filling it out, the tax asset accounts (1410, 1420, 1430) are indicated as a debit and the tax liability account (3110) as a credit , 3130, 3120, 3150, etc.), while overpaid amounts of taxes are given with a minus sign.

Fine and penalty: what are their differences?

It should be noted that a fine and a penalty are different concepts:

• The fine is assessed immediately when the above reasons occur. In addition, its size is clearly regulated by deadlines at the legislative level.
• A penalty is a penalty payment that is charged for each day of late payment as a percentage of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The procedure for collecting taxes and penalties from organizations:

Accounting for penalties receivable under contracts

The parties to the contract may establish any sanctions for improper fulfillment of its terms by agreeing on them among themselves. If this condition is specified in the contract, then in order to obtain penalties from the counterparty for improper fulfillment of the terms of the contract, it is necessary to demand payment of a penalty. If the counterparty recognizes the debt and transfers the requested amount of the penalty, then they must be reflected in other income on the date of recognition.

There are often situations when a buyer or supplier who has not fulfilled their obligations does not agree to pay the amount of the penalty. In this case, you can go to court for collection. And it will be necessary to reflect them in income on the date of the court decision on collection.

Penalties for late payment under the contract, postings:

In tax accounting, the penalty is recognized as part of non-operating expenses in a similar manner (clause 3 of Article 250 of the Tax Code of the Russian Federation).