Cards of accounting accounts for the tax office. Accounting registers (forms, samples) The tax office requested analyzes of accounts for the counterparty
Is the tax authority's demand legal? What is the established liability for failure to provide these documents?
Clause 12 of Art. 89 of the Tax Code of the Russian Federation stipulates that when conducting an on-site tax audit, the taxpayer is obliged to ensure that tax officials conducting the specified tax audit have the opportunity to familiarize themselves with documents related to the calculation and payment of taxes.
The documents necessary for verification may be requested from the taxpayer in accordance with Art. 93 of the Tax Code of the Russian Federation, by sending a request for the submission of documents (information), the form of which was approved by order dated 05/08/2015 N ММВ-7-2/189@.
In accordance with paragraph 3 of Art. 93 of the Tax Code of the Russian Federation, documents that were requested during a tax audit are submitted within 10 days (20 days for a tax audit of a consolidated group of taxpayers) from the date of receipt of the corresponding request. If the person being inspected is unable to submit the requested documents within the period established in paragraph 3 of Art. 93 of the Tax Code of the Russian Federation of the deadline, it, within the day following the day of receipt of the request for the submission of documents, notifies in writing the inspection officials of the tax authority about the impossibility of submitting documents within the specified time frame, indicating the reasons why the requested documents cannot be submitted within the established time frame, and the time period within which the person being inspected can submit the requested documents.
The inspected person’s refusal to submit them or failure to submit them within the established time limits entails liability under clause 1 of Art. 126 of the Tax Code of the Russian Federation in the form of a fine of 200 rubles. for each document not submitted.
At the same time, the Tax Code of the Russian Federation does not define a list of documents that can be requested from a taxpayer by tax authority officials conducting an on-site tax audit.
Books of accounting of income and expenses, books of accounting of income and expenses and business transactions;
Other documents related to tax accounting;
Organizations;
Registers accounting(general ledgers, business transaction journals, order journals, statements, etc.);
Agreements (contracts), annexes and additional agreements to them;
And cash documents;
Invoices, acceptance certificates, acts of completed work;
Waybills;
Transportation documents;
Other primary accounting documents, confirming the facts of the taxpayer’s performance of business transactions (carrying out activities), as well as other documents and information necessary for the calculation (withholding) and payment (transfer) of taxes (fees, contributions);
Other documents and information, including those specified in the recommendations of the Federal Tax Service of Russia on the issues of conducting a pre-audit analysis of the taxpayer.
The degree of coverage of documents and information by the inspection is independently determined by the officials conducting the inspection, based on:
The volume of data to be verified;
State of accounting (tax) accounting of the taxpayer;
The degree of probability of detection of tax offenses, assessed by inspectors based on data from the analysis of information about the taxpayer, taking into account the pre-audit analysis, as well as the results of previously carried out activities tax control(clause 5.7 of the Recommendations).
That is, a list of documents that one has the right to request tax authority, is open.
As for accounting registers, I would like to draw attention to the following.
Data contained in primary (consolidated) accounting documents are subject to timely registration and accumulation in accounting registers (Part 1, Article 10 Federal Law dated 06.12.2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), see also clause 19 of the Regulations on Accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as Regulation N 34n)). Based on the data contained in the accounting registers, accounting (financial) statements are prepared (Part 1, Article 13 of Law No. 402-FZ).
Forms of accounting registers are approved by the economic entity upon presentation official, which is entrusted with accounting (Part 5, Article 10 of Law No. 402-FZ). Forms of accounting registers are approved accounting policy(fourth paragraph of paragraph 4 of PBU 1/2008 “Accounting policies of the organization”). They must contain required details, established by Part 4 of Art. 10 of Law No. 402-FZ.
Thus, from January 1, 2013, the list of standard registers of a unified journal order form, given in letter No. 59 dated July 24, 1992, “On recommendations for the use of accounting registers at enterprises,” is not mandatory for use (see information from the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012). However, previously approved registers can be used or taken as a basis when developing your own forms.
The accounting register is drawn up in and (or) signed form (Part 6, Article 10 of Law No. 402-FZ). Moreover, if the legislation of the Russian Federation or an agreement provides for the presentation of the accounting register to another person or to a government body for on paper, economic entity obliged at the request of another person or government agency prepare, at your own expense, on paper, copies of the accounting register compiled in the form electronic document(Part 7, Article 10 of Law No. 402-FZ).
Register forms tax accounting and the procedure for reflecting analytical tax accounting data and data from primary accounting documents are developed by the taxpayer independently and established by appendices to the organization’s accounting policies for tax purposes (Article 314 of the Tax Code of the Russian Federation).
Thus, we can conclude that in order to verify the correctness of calculation and payment (withholding and transfer) of taxes, the tax authority has the right to require from the taxpayer (organization) the accounting and tax accounting registers approved by the head of the organization in the accounting policy for accounting and tax accounting, respectively.
In a letter from the Ministry of Finance of Russia dated May 11, 2010 N 03-02-07/1-228, the authority expressed the opinion that when conducting an on-site tax audit, the tax authority has the right to check the accounting and tax accounting registers maintained in in the prescribed manner and taking into account the accounting policy, which for tax purposes is defined as the set of methods (methods) permitted by the Tax Code of the Russian Federation for determining income and (or) expenses, their recognition, assessment and distribution, as well as taking into account other indicators of financial and economic activity necessary for tax purposes, chosen by the taxpayer taxpayer.
As for the accounting register - account card, we note, in the opinion of the Ministry of Finance of Russia, expressed in letter dated January 25, 2012 N 07-02-06/10, if, in accordance with the established accounting rules and accounting policies, the organization does not approve and accounting registers are not maintained, in particular in the form of cards, there are no grounds for holding this organization liable for failure to submit such cards to the tax authority.
From these clarifications, we can conclude that the tax authority has the right to demand from the taxpayer only those accounting and (or) tax accounting registers that are maintained by the taxpayer and approved by the accounting policy of the person being audited.
The judicial authorities come to the conclusion that the demand for account cards related to accounting registers is illegal, since they do not belong to the category of “documents necessary for the calculation and payment of taxes.” Hence, the courts consider it unjustified to bring to tax liability under Art. 126 of the Tax Code of the Russian Federation for failure to provide accounting cards, since the legislation on taxes and fees and other acts do not provide for the taxpayer’s obligation to draw up and maintain these documents (see resolutions of the Federal Antimonopoly Service of the Volga District dated September 19, 2013 N A55-31523/2012, dated January 26, 2012 N F06 -12023/11 in case No. A55-10829/2011, decision of the Supreme Court of 03/05/2013 No. A10-2526/2012, as well as resolution Supreme Court RF dated 08/21/2013 N 73-AD13-3, dated 07/09/2014 N 46-AD14-15).
In other decisions, courts proceed from the fact that if the taxpayer did not have the opportunity to submit the requested documents (including account cards), then he cannot be held liable for committing tax offense, since there is no guilt (see, for example, the decision of the Twelfth Court of Appeal dated August 15, 2014 N 12AP-6648/14, the decision of the Fourth Arbitration Court of Appeal dated July 16, 2014 N 04AP-4610/13).
How do they explain judiciary, when making a decision to bring the taxpayer to tax liability, the tax authority must establish circumstances indicating that the required documents were available to the taxpayer or he had to draw them up by virtue of a direct indication of the law or other regulations (see, for example, the resolutions of the Federal Antimonopoly Service of the Far Eastern District dated 02.02.2011 N F03-10008/2010, FAS of the East Siberian District dated 19.11.2008 N A33-9732/07-F02-5626/08). Thus, in the resolution of the Federal Antimonopoly Service of the Central District dated July 30, 2013 N F10-2109/13 in case N A64-5847/2012, the situation was considered when the Company’s accounting policy during the audited period did not provide for the maintenance of registers such as cards analytical accounting accounts. It is for this reason that the specified documents were not submitted by the taxpayer to the tax authority during the audit. At the same time, the Company presented other documents containing the necessary information for tax control, namely accounting registers and primary accounting documents available at the enterprise. As a result, the court supported the taxpayer and released him from liability under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation.
At the same time, in the resolution of the Administrative Court of the East Siberian District dated May 25, 2015 N F02-1603/15 in case N A19-13257/2014, the court supported the tax authority’s requirement to submit account cards for subcontos as documents necessary to verify the accuracy of accounting for changes in tax return, taking into account that they can be generated using the 1C "Accounting 8" program (see also the resolution of the Second Arbitration Court of Appeal dated June 28, 2012 N 02AP-2872/12).
Thus, only the court can determine how lawful the tax authority’s demand is. In the event of a legal dispute, the court will make a decision based on the specific situation, taking into account all the circumstances of the case. Taking into account the established arbitration practice, the organization has the opportunity to defend its right in court. At the same time, we believe that if the tax authority can prove that account cards are generated in the organization when using accounting program and, accordingly, the organization could submit them at the request of the tax authority (even if these registers are not provided for by the organization’s accounting policy), and also if the information contained in the cards is related to the calculation and payment of taxes, then the court can support the tax authority.
Expert of the Legal Consulting Service GARANT
auditor, member of the Russian board Lilia Fedorova
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the MoAP Elena Melnikova
In connection with a tax audit, a request was sent to the organization's counterparty to provide documents, including accounting cards for settlements with the counterparty. The organization provided all the requested documents, with the exception of accounting cards. For failure to provide the latter tax office fined the organization under Art. 129.1 Tax Code of the Russian Federation. Are the actions of the tax inspectorate legal?
Answer: Account cards do not relate to the activities of the organization’s counterparty and cannot indicate the fact of business transactions (transactions) between the organization and its counterparty. They are also not documents (information) serving as the basis for the calculation and payment of taxes, or documents confirming the correctness of their calculation and timely payment. Therefore, failure to provide accounting cards to the tax authority cannot be grounds for a fine under Art. 129.1 Tax Code RF. The courts adhere to this position.
Rationale: In accordance with paragraphs. 1 p.
1 tbsp. 31 of the Tax Code of the Russian Federation, tax authorities have the right to demand from the taxpayer documents that serve as the basis for the calculation and payment of taxes or confirm the correctness of their calculation and timely payment.
In particular, inspectors have the right to request from the organization:
- documents (information) relating to the activities of its counterparty - within the framework of a tax audit carried out in relation to it (clause 1 of Article 93.1 of the Tax Code of the Russian Federation);
- documents (information) regarding a specific transaction with a counterparty - if, outside the framework of a tax audit, there is a justified need to obtain these documents (information) (clause 2 of Article 93.1 of the Tax Code of the Russian Federation).
The requirement to submit the specified documents (information) is sent to the organization through the tax authority with which it is registered (clauses 3, 4 of Article 93.1 of the Tax Code of the Russian Federation).
In accordance with paragraph 5 of Art. 93.1 of the Tax Code of the Russian Federation, an organization that has received such a requirement is obliged, within 5 working days, either to submit the requested documents (information) or to inform the inspectorate that it does not have them. For refusal to submit the requested documents or for failure to submit them within the established time frame, the organization that has the specified documents (information) may be held liable under Art. 129.1 of the Tax Code of the Russian Federation (clause 6 of Article 93.1 of the Tax Code of the Russian Federation). This article provides for a fine of 5,000 rubles. or 20,000 rubles if the offense is committed repeatedly within a year.
From the meaning and content of the provisions of these norms it follows that the tax authority is given the authority to request from a person possessing the relevant information only those documents (information) that directly relate to the activities of the counterparty being inspected or a specific individual transaction.
Account cards are accounting registers, which, by virtue of Part 1 of Art. 10 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” are intended to systematize and accumulate information contained in primary documents accepted for accounting. They do not relate to the activities of the organization’s counterparty, and also cannot indicate the fact of business transactions (transactions) between the organization and its counterparty. In addition, account cards are not documents (information) serving as the basis for the calculation and payment of taxes, as well as documents confirming the correctness of calculation and timely payment of taxes. Consequently, account cards are not the documents that an organization is obliged to submit to the tax authority in order to carry out tax control measures in relation to its counterparty.
Thus, failure to provide accounting account cards does not constitute an offense established by Art. 129.1 Tax Code of the Russian Federation. This is confirmed by the current arbitration practice(see, for example, Resolutions of the FAS of the East Siberian District dated 08/13/2013 in case N A10-2526/2012, dated 02/25/2013 in case N A10-2227/2012, FAS North-Western District dated 11/29/2011 in case N A42-1789/2011).
Consequently, the decision of the tax authorities to hold the organization liable under Art. 129.1 of the Tax Code of the Russian Federation for failure to provide accounting cards can be successfully challenged in court.
E. M. Sigaeva
Group of companies
"Analytical Center"
M. N. Ozerova
Group of companies
"Analytical Center"
——————————————————————
Chart of Accounts 2018-2019
Accounting account cards
Accounting registers (forms, samples)
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"FINANCIAL UNIVERSITY
Yaroslavl branch
Kolesov R.V.
ACCOUNTING
(full-time study)
Yaroslavl 2016
Federal State Educational budgetary institution higher education
"FINANCIAL UNIVERSITY
UNDER THE GOVERNMENT OF THE RUSSIAN FEDERATION"
Yaroslavl branch
Department of Economics and Finance
I approve
Director
Yaroslavl branch of the Financial University
G.A. Motherland
"__" __________ 2016
Kolesov R.V.
ACCOUNTING
on completing creative homework for students studying
in areas 38.03.01 “Economics” (profile “Finance and Credit”),
03.38.04 “State and municipal government»
(full-time study)
Qualification (degree) bachelor
(Minutes dated ________________, No. _____)
Approved by the Department of Economics and Finance
(Minutes dated ________________, No. ______)
Yaroslavl 2016
Reviewer
doctor economic sciences, professor,
Professor of the Department of Economics and Finance I.A. Dolmatovich
Kolesov R.V. Accounting: Guidelines for completing creative homework for students studying in the areas of 03/38/01 “Economics” (profile “Finance and Credit” and 03/38/04 “Public and Municipal Administration”, qualification (degree) bachelor. - Yaroslavl: Yaroslavl branch of the Financial University, 2016. – 45 p.
© Kolesov R.V., 2016
© Financial University, 2016
Guidelines for implementation test work developed in accordance with the work program of the academic discipline "Accounting" for students studying in the areas of "Economics" (profile "Finance and Credit" and "Public and Municipal Administration", qualification (degree) bachelor.
The purpose of the test is to monitor students' mastery of theoretical knowledge in the field of accounting and preparation of accounting (financial) statements.
Completing the test is aimed at consolidating in students a deep understanding and solid knowledge of:
– principles, goals and objectives of accounting;
– methods of accounting at enterprises;
– methods of identification, registration, processing, summarizing accounting data leading to the formation of a balance sheet and balance sheet;
– self-use techniques theoretical foundations and accounting principles in practice.
2. Instructions for completing the test
The test is aimed at consolidating practical skills in generating information in the accounting system.
In the process of solving test tasks based on the example of a conditional organization - a society with limited liability(hereinafter referred to as LLC), you must:
1. Based on those given in table. 2 data on the assets, capital and liabilities of the LLC as of 12/01/20XX, group accounting objects according to their composition and location and according to the sources of their formation. The grouping results are presented in table. 3 and 4.
2. Determine how the operations given in table will affect the change in the currency of the company’s balance sheet. 5.
It should be borne in mind that there are four types of changes in balance sheet items due to business transactions:
In column (9) of table. 5, you must indicate the number of the corresponding type of change in columns (6) and (8) of the table. 5 put down the signs (+) and/or (−) depending on the nature of the impact each business transaction has on the value of the balance sheet items.
Compose accounting entries according to the operations given in the task in table. 7, depending on the task option.
3. Fill out the accounting account cards (Appendix 1). When compiling account cards, balances at the beginning of the month are taken from the table. 6.
4. Open analytical accounting accounts for synthetic account 71 “Settlements with accountable persons”, reflect business transactions in them, calculate turnover and balances, draw up a balance sheet for analytical accounting accounts and check the results of the turnover sheet with the turnover and balance for the synthetic account. A breakdown of the balance on synthetic account 71 “Settlements with accountable persons”, forms of analytical accounting accounts and the balance sheet are given in Appendix 3. Business transactions on account 71 should be selected from table. 7.
5. Based on the account cards (Appendix 1), draw up turnover balance statement (Appendix 2), and then a balance sheet in the form given in Appendix 5.
The test is presented in the form of a cross-cutting task. The solution to the proposed problem involves recording the main financial and economic transactions, grouping and summarizing them in accounts and drawing up a balance sheet.
All operations in the problem correspond to December 20XX. When solving the problem, one should proceed from the following features of LLC:
The main activities of the organization are production industrial products and its sale on the domestic market;
The production of commercial products is carried out in the main production workshops. Overhead expenses of the main production (repair of fixed assets, maintenance and operation of equipment and economic needs of workshops) are reflected separately in accounting;
Features of accounting for individual transactions and methods used are disclosed in the company's accounting policy. Some provisions of the organization's accounting policies are given below:
Accounting for material assets is carried out according to actual cost purchases on account 10 “Materials”;
Production costs are accounted for general scheme accounting accounts. To summarize costs, the following accounts are used: account 20 “Main production”, account 25 “General production expenses”, account 26 “General expenses”;
General production expenses are included in the cost of individual types of products in proportion to the direct wages of production workers. General business expenses are included in full amount at the end of the month in the cost of products sold and written off to account 90 “Sales”;
Expenses associated with the sale of products are recorded on account 44 “Sales expenses” and at the end of the reporting period are included in the full amount in the cost of sales;
Movement finished products on account 43 “Finished products” is reflected according to actual production cost;
Products are considered sold from the moment they are shipped and invoices are presented to the buyer;
Insurance premiums V Pension fund, Foundation social insurance, Federal Fund mandatory health insurance set in the following amounts (in %) of accrued wages:
Insurance premium for compulsory insurance from accidents at work and occupational diseases is set at 0.2%.
When preparing a test, students are recommended to use the ConsultantPlus reference and legal system. When solving the problem, it is necessary to be guided by the Working Chart of Accounts (Table 1).
The test option corresponds to the last digit of the bachelor's record book number:
Table 1
Working chart of accounts of LLC for 20XX
| Account number | Sub-account number | Analytics | Name of synthetic account / subaccount / analytical accounting account |
| Fixed assets | |||
| 01-1 | Fixed assets in the organization | ||
| 01-2 | Disposal of fixed assets | ||
| Intangible assets | |||
| Equipment for installation | |||
| 08-4 | Acquisition of fixed assets | ||
| 08-8 | Carrying out research, development and technological work | ||
| Materials | |||
| Main production | |||
| General production expenses | |||
| General expenses | |||
| Finished products | |||
| Selling expenses | |||
| Cash register | |||
| Current accounts | |||
| Financial investments | |||
| Settlements with suppliers and contractors | |||
| Settlements with buyers and customers | |||
| Calculations for short-term loans and borrowings | |||
| Calculations for long-term loans and borrowings | |||
| Calculations for taxes and fees | |||
| Calculations for social insurance and security | |||
| Settlements with an accountable person Fedchenko A.S. | |||
| Settlements with an accountable person Reztsova E.A. | |||
| Settlements with accountable person A.R. Akhatova | |||
| 76-1 | Settlements with different debtors | ||
| 76-2 | Settlements with different creditors | ||
| Authorized capital | |||
| Additional capital | |||
| Retained earnings (uncovered loss) | |||
| Sales | |||
| Other income and expenses | |||
| Shortages and losses from damage to valuables | |||
| Profits and losses |
Table 2
(fixed assets and intangible assets are given
at residual value)
| Assets and Liabilities | Amount, rub. |
| 1. Advances from accountable persons | |
| 2. Administration building1 | 6 620 000 |
| 3. Finished products in warehouse | 1 291 700 |
| 4. Cash in the cash register | 51 500 |
| 5. Cash for current account | 6 599 000 |
| 6. Additional capital | 500 000 |
| 7. Long-term bank loans | 1 000 000 |
| 8. Tax debt to the budget | 395 800 |
| 9. Staff debt for other operations | 1 200 |
| 10. Arrears of wages | 306 100 |
| 11. Debt on contributions to social insurance and security | 127 300 |
| 12. Buyers' debt for shipped products | 2 170 700 |
| 13. Debt to suppliers for purchased material assets and services | 1 005 000 |
| 14. Warehouse building and equipment | 2 442 300 |
| 15. Workshop building | 1 650 500 |
| 16. Short-term loans banks | 305 000 |
| 17. Short-term financial investments | 1 080 500 |
| 18. Value added tax on acquired assets | 153 300 |
| 19. Work in progress | 25 100 |
| 20. Unfinished capital investments | 1 650 000 |
| 21. Retained earnings | 795 000 |
| 22. Equipment for installation | 740 000 |
| 23. Basic materials | 1 800 500 |
| 24. Patents | 1 375 000 |
| 25. Purchased components and semi-finished products | 200 000 |
| 26. Profit of the reporting period | 2 498 400 (2501700) |
| 27. Production equipment in workshops | 2 010 000 |
| 28. Other debtors | 15 000 |
| 29. Other creditors | 3 800 |
| 30. Other materials | 102 500 |
| 31. Fuel | 160 000 |
| 32. Authorized capital | 23 200 000 |
Table 3
Grouping of LLC assets by their composition and location
| No. | Asset group | No. according to table 2 | Subgroup or individual types of assets | Amount, rub. |
| I | Non-current assets | Fixed assets Including | ||
| Intangible assets | ||||
| Unfinished construction and equipment for installation | ||||
| Long-term financial investments | ||||
| Total for group I | ||||
| II | Current assets | Inventory Including | ||
| Accounts receivable Including | ||||
| Cash Including | ||||
| Short-term financial investments | ||||
| Total for group II | ||||
| TOTAL |
Table 4
Grouping of LLC liabilities by sources of their formation
| No. | Group of sources of asset formation | No. according to table 2 | Subgroup or types of sources | Amount, rub. |
| I | Own | Capital Including | ||
| Total for group I | ||||
| II | Borrowed | Long-term Including | ||
| Short-term Including | ||||
| Total for group II | ||||
| · | TOTAL |
Changes in LLC balance sheet
under the influence of certain business transactions for December 20XX.
Table 5
| Contents of the operation | Option | Nature of change (increase (+) or decrease (−)) in balance sheet items | Type of change | |||||
| Balance sheet asset | Liability balance | |||||||
| Amount, rub. | Amount, rub. | Amount, rub. | balance line code | change (+) or (–) | balance line code | change (+) or (−) | ||
| 1. Suppliers’ invoices for material assets received by the organization, including VAT, were accepted | 424 800 | 554 600 | 613 600 | |||||
| 2. Cash in excess of the established limit was deposited from the cash register to the current account | 35 200 | 38 400 | 37 500 |
Continuation of Table 5
| 3. Amounts of cash issued to employees cash to report | 14 800 | 11 600 | 12 500 | |||||
| 4. Paid from the cash register | 245 000 | 250 000 | 255 000 | |||||
| organizations: | ||||||||
| A) wages, | ||||||||
| temporary benefits | ||||||||
| disability for | ||||||||
| November 20XX | ||||||||
| b) for a report to the team | ||||||||
| food and housekeeping | ||||||||
| personal expenses | 14 800 | 11 600 | 12 500 | |||||
| TOTAL | 259 800 | 261 600 | 267 500 | |||||
| 5. Unpaid wages deposited | 61 100 | 56 100 | 51 100 | |||||
| 6. Personal income tax is withheld from accrued wages | 34 200 | 35 400 | 37 100 |
Continuation of Table 5
End of Table 5
Table 6
| Account number | Account name | Amount, rub. | |
| Debit | Credit | ||
| Fixed assets | 24 950 000 | ||
| Depreciation of fixed assets | 12 230 500 | ||
| Intangible assets | 1 670 000 | ||
| Depreciation intangible assets | 295 000 | ||
| Equipment for installation | 740 000 | ||
| Investments in non-current assets | 1 650 000 | ||
| Materials | 2 263 000 | ||
| VAT on purchased assets | 153 300 | ||
| Main production | 25 100 | ||
| Finished products | 1 291 700 | ||
| Cash register | 51 500 | ||
| Current accounts | 6 599 000 | ||
| Financial investments | 1 080 500 | ||
| Settlements with suppliers and contractors | 1 005 000 | ||
| Settlements with buyers and customers | 2 170 700 | ||
| Settlements for short-term loans and borrowings | 305 000 | ||
| Settlements for long-term loans and borrowings | 1 000 000 |
| Account number | Account name | Amount, rub. | |
| Debit | Credit | ||
| Calculations for taxes and fees | 395 800 | ||
| Calculations for social insurance and security | 127 300 | ||
| Payments to personnel regarding wages | 306 100 | ||
| Settlements with accountable persons | |||
| Settlements with personnel for other operations | 1 200 | ||
| Settlements with various debtors and creditors | 15 000 | 3 800 | |
| Authorized capital | 23 200 000 | ||
| Additional capital | 500 000 | ||
| Retained earnings (uncovered loss) | 795 000 | ||
| Profits and losses | 2 498 400 | ||
| TOTAL | 42 661 900 | 42 661 900 |
List of business transactions
for December 20XX
Table 7
| Operation No. | Date of operation | Contents of the operation | Option | Correspondence of accounts | |||
| Amount, rub. | Amount, rub. | Amount, rub. | Debit | Credit | |||
| 01.12 | Accepted supplier invoices for | 360 000 | 470 000 | 520 000 | |||
| materials received at warehouses | |||||||
| values: | |||||||
| a) purchase price, including trans- | |||||||
| tailor expenses (according to actual cost) | |||||||
| procurement cost) | |||||||
| b) value added tax | 64 800 | 84 600 | 93 600 | ||||
| TOTAL | 424 800 | 554 600 | 613 600 | ||||
| 01.12 | The cost of loading work, paid from accountable amounts by storekeeper E.A. Reztsova, is included in the cost of materials | ||||||
| 01.12 | Equipment for the workshop under construction was handed over for installation | 150 000 | 740 000 | 420 000 |
| 02.12 | The contractor's invoice for completed construction work has been accepted. installation work for the construction of a workshop building: a) cost of work b) value added tax | 100 000 18 000 | 190 000 34 200 | 175 000 31 500 | |||
| 03.12 | Obsolete equipment written off | 760 000 | 760 000 | 760 000 | |||
| statement: | |||||||
| A) initial cost | |||||||
| b) the amount of accrued depreciation for | |||||||
| write-off date | 710 000 | 760 000 | 710 000 | ||||
| c) the residual value of the equipment is written off | |||||||
| ore ( determine the amount and reflect | |||||||
| it's on the accounts) | … | … | … | ||||
| d) the cost of capitalized mothers | |||||||
| supplies (spare parts, scrap) from demon- | |||||||
| certified equipment at their price | |||||||
| possible use | 60 000 | 15 000 | 37 000 |
| 04.12 | An invoice was accepted from a specialized installation organization for the work accepted under the act for the installation of production equipment: a) the cost of services provided for the installation of equipment b) value added tax | − – | 66 000 11 880 | 100 000 18 000 | |||
| 04.12 | Materials were consumed during an experiment to develop a new method for producing high-strength fabric | 85 000 | 85 000 | 85 000 | |||
| 05.12 | Accepted into operation completed | 1 100 000 | 850 000 | 1 600 000 | |||
| fixed assets: | |||||||
| a) workshop building | |||||||
| b) production equipment | 198 000 | 153 000 | 400 000 | ||||
| TOTAL | 1 298 000 | 1 003 000 | 2 000 000 |
| 08.12 | Released from warehouse and used up | 340 000 | 300 000 | 320 000 | |||
| material assets (in fact- | |||||||
| cost price): | |||||||
| a) for the manufacture of products mainly | |||||||
| nom production | |||||||
| b) for the repair of fixed assets containing | |||||||
| maintenance and operation of equipment | |||||||
| and economic needs of workshops | 60 000 | 85 000 | 70 000 | ||||
| c) for repair and maintenance of basic | |||||||
| means of general economic purposes | |||||||
| values | 50 000 | 97 800 | 40 000 | ||||
| d) for packaging of products sold | 15 000 | 8 000 | 10 000 | ||||
| TOTAL | 465 000 | 490 800 | 440 000 | ||||
| 09.12 | Invoices from suppliers and third-party organizations were accepted: a) for current repairs administrative building | – | 194 000 | 30 000 |
| b) for public utilities(lighting, | 140 000 | 160 000 | 155 000 | ||||
| heating, gas), consumed mainly | |||||||
| production workshop | |||||||
| c) for utilities and services | |||||||
| communications between departments of general economic | |||||||
| special purpose | 42 000 | 37 000 | 35 000 | ||||
| d) for freight forwarding | |||||||
| finished product delivery services | |||||||
| to the train station | 28 000 | 5 500 | 10 000 | ||||
| d) value added tax | |||||||
| for repair work and consumption | |||||||
| services | 37 800 | 71 370 | 41 400 | ||||
| TOTAL | 247 800 | 467 870 | 271 400 | ||||
| 10.12 | Returnable materials from the main production were capitalized at the price of possible use | 17 000 | 19 000 | 18 000 | |||
| 11.12 | A fee has been charged for registering a patent for new way obtaining high-strength fabric |
| 12.12 | Paid from the organization's current account | 1 149 000 | 1 206 000 | 1 276 000 | |||
| tions: | |||||||
| a) invoices of suppliers and contractors for | |||||||
| supplied equipment, materials | |||||||
| ala, utilities, etc. | |||||||
| b) interest on short-term loans | |||||||
| dits of the bank | 13 000 | 14 000 | 15 000 | ||||
| c) fees for registering a new patent | |||||||
| method of producing high-strength fabric | |||||||
| d) a fine from the tax authority for violating | |||||||
| reduction of deadlines for submitting the declaration | |||||||
| on income tax | 34 000 | – | 32 000 | ||||
| d) income tax individuals | 38 600 | 40 400 | 42 600 | ||||
| f) contributions to the Pension Fund of the Russian Federation, the Fund | |||||||
| Social Insurance of the Russian Federation, Fund | |||||||
| compulsory health insurance | |||||||
| research of the Russian Federation for November 20XX. | 108 000 | 111 500 | 115 000 | ||||
| h) alimony withheld upon execution | |||||||
| body sheets | 4 150 | 1 900 | 3 050 | ||||
| i) to repay short-term loans | |||||||
| comrade bank | 130 000 | 140 000 | 150 000 | ||||
| TOTAL | 1 477 250 | 1 514 300 | 1 634 150 | ||||
| 12.12 | Cash received from the current account to the organization’s cash desk for payment of wages, business trips, and business expenses | 295 000 | 300 000 | 305 000 |
| 12.12 | Paid from the organization's cash desk: a) wages, temporary disability benefits for November 20XX b) on account of travel and business expenses: to the forwarder A.S. Fedchenko. technologist A.R. Akhatova TOTAL | 245 000 2 800 12 000 259 800 | 250 000 2 600 9 000 261 600 | 255 000 4 000 8 500 267 500 | |||
| 14.12 | Unpaid wages deposited | 61 100 | 56 100 | 51 100 | |||
| 14.12 | Deposited from the cash register to the current account cash over the established limit | 35 200 | 38 400 | 37 500 | |||
| 17.12 | Money has arrived in the bank account | 2 000 000 | 1 900 000 | 2 100 000 | |||
| organizations: | |||||||
| a) from the buyer for the product sold | |||||||
| duction | |||||||
| b) in repayment of accounts receivable | |||||||
| ness (other) | 10 000 | 10 000 | 10 000 | ||||
| TOTAL | 2 010 000 | 1 910 000 | 2 110 000 |
—>Lesson No. 95. Account card and subaccount card.
The account card is rightfully considered one of the most popular reports among users of the 1C system. The popularity of this report is due to a number of its inherent features, among which the following can be noted: ease of use, good readability, the ability, along with the compactness of the reporting form, to accumulate brief, but at the same time quite complete and specific information about all movements in the account, the ability track the current balance, etc.
The convenience of the account card is noted not only by direct users of the system.
There are often cases when, when conducting various audits, tax authorities ask to provide the necessary information on an account card from 1C.
To get an account card, you need to execute the main menu command Reports | Account card. As a result, the same window will open on the screen as for the account balance sheet,
in which you need to specify the report parameters and click the Generate button. An example of a completed report is shown:
Account card
By double-clicking on any position of the account card, you can quickly switch to the mode of viewing and editing the document on the basis of which this transaction was generated. The program has another similar report - a subconto card, which looks approximately the same as an account card, only it is linked not to the accounting account, but to the subconto.
To generate a subconto card, you need to execute the main menu command Reports | Subconto card, then in the toolbar of the window that opens, click the Settings button and select the subconto to generate a report. Example of a subconto card:
Subconto card
From this report you can also quickly switch to the mode of viewing and editing the primary document; to do this, you need to double-click on the corresponding transaction.
Lesson No. 96.
Account analysis and subconto analysis
Clerk.Ru > Accounting > General accounting> Accounting and Taxation > Tax requirement and failure to provide?
View full version: Tax requirement and non-provision?
The tax office, in its request for a meeting with the counterparty, set out, among other things:
1.04 [Document code-1987] Account cards for the period from to
Is it possible not to provide this? How can I explain why we don’t provide it?
Old grumpy
31.07.2017, 13:50
It depends on what accounts. At 62, you can probably provide a card. And for the rest, write that cards of such accounts are not maintained for the requested counterparty and it is not possible to provide them.
What is an "account card"?
What is an "account card"?
I agree))) never thought about it :D
I agree))) I never thought about it: D so write in response - why don’t we provide it?
So write in response - why don’t we provide it? Here it is:
What is an "account card"?
I usually write “that the chart of accounts approved on such and such a date consists of 99 accounts + a certain number of subaccounts + a certain number of off-balance sheet accounts. From your request it is not clear for which specific account an “account card” is required and please clarify to me and send the corresponding request"
The strangest thing is that they swallow the answer with the documents without this card; requests for the updated card number are not received))))
and why be ashamed... as they have you, so you have them)))
What if you don’t write or provide anything at all on this item? What does this mean?
Our company is small, there are not many buyers. It would be better to give some kind of streamlined answer so that they fall behind.
Ill-mannered
31.07.2017, 17:49
I just ignore the points about cards and turnovers at oncoming traffic.
That is, I don’t give them, and I don’t write that I don’t give them.
request for a meeting with a counterparty
if there was a small volume, 1-2 trades
I gave statements for 62, 76 AB, 90 on the day of shipment, I chose it by counterparty
what not to give?
let them watch
Is it possible to write that maintaining accounting cards is not provided for by the accounting policy?
Is this allowed?
Ill-mannered
31.07.2017, 19:48
Is it possible to write
Old grumpy
31.07.2017, 20:37
It's better not to write anything. Just list the documents you provide.
Old grumpy
31.07.2017, 21:17
9. Information on the amounts of VAT calculated and paid to the budget for this counterparty for that tax period, which reflects operations for the sale of goods (provision of services);
11. Information on the reflection of transactions in accounting and tax accounts;
On these issues, if you don’t write anything, is it okay?
Counter questions:
No. KND or OKUD, form, filling rules? where published?
Ill-mannered
31.07.2017, 21:34
1. What is “Information about amounts…”, etc. ?
2. What is “Reflection information...” ?
No. KND or OKUD, form, filling rules?
3. Where in tax (or accounting) accounting can you see the amounts of VAT paid to the budget for a specific counterparty?
++
Counter questions:
1. What is “Information about amounts…”, etc. ?
2. What is “Reflection information...” ?
No. KND or OKUD, form, etc.
it's all talk
what is this for
Old grumpy
31.07.2017, 22:26
it's all talk
I’m sure you yourself don’t write such questions in response to the tax office
what is this for
Of course I’m not writing.
I submit in a timely manner the unified documents that I have and which I am obliged to submit.
reverse balance sheet
accounting cards
and also a log of RECEIVED invoices
why is this?
Today we received a request to check our buyer's VAT
are required to provide, among others:
reverse balance sheet
accounting cards
structure and staffing
the entire answer consists of the phrase “I am sending copies of the following documents to your number/date:” and the register. All.
++
read the thread. Everyone has already discussed this.
Ill-mannered
05.04.2018, 12:57
so there is a fine for not providing a document
And you provide the documents that are and must be.
It does not mean that it is malicious not to provide. Provide what you have, and if that's enough to validate the deal or your tax credibility, then it'll do. We usually write: there are no documents for such and such an item, this is usually about accounting cards.
From the content of the norms of Art. 93 and 126 of the Tax Code of the Russian Federation it follows that in order to bring the taxpayer to justice for the offense provided for in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, it is necessary that he has the relevant documents (the documents must be available to him) and submits them not on time or avoids submitting them. Violation of the established deadline for submitting documents at the request of the tax authority that conducted the tax audit entails liability provided for by the said norm in the form of a fine in the amount of 200 rubles. for each document not submitted. (Article: About disputes around the details of the requested documents: are they needed in the request? (Firfarova N.V.) (" Tax audit", 2017, N 5)
do you think I didn’t read before asking the question??
I have never seen a description of the document “structure and staffing”
+
Well, I guess I didn’t understand you then)))
+
I also sometimes (when I get completely insolent) write something like: “my organization does not have information about the structure and staffing levels for the requested counterparty”)))
Well, this is a thought, and also write that we do not have our buyer’s SALT :)
what, this is a thought, and also write that we do not have our buyer’s SALT
Well, actually, this is a very impudent thought))))))
05.04.2018, 22:13
Colleagues, do you think a demand has arrived, they are asking accounting policy for 3 years from 2015-2017.
I made a UE for 2017, but in 2015-2016 the UE was completely inadequate. So I’m wondering what to do, replace the inadequate one, what if my predecessor has already exposed it... send it as is, I can’t raise my hand, it’s too clumsy
Colleagues, do you think a demand has arrived, asking for an accounting policy for 3 years from 2015-2017. I made a UE for 2017, but in 2015-2016 the UE was completely inadequate. So I’m wondering what to do, replace the inadequate one, what if my predecessor has already exposed it... send it as is, I can’t raise my hand, it’s too clumsy
Why could she shine it? Have there already been checks?
Agree. Well, besides everything else, you can always say “OH!...”
06.04.2018, 08:59
Well, there were definitely working meetings at the tax office, and all sorts of meetings and explanations. I rustled through all the folders with tax correspondence, I didn’t find anything, but my soul is not at peace. Do you think I should send them my updated UP now? To put it mildly, I’m already thinking about just “forgetting” about this document
are required to provide, among others:
reverse balance sheet
accounting cards
structure and staffing
Should we give them all our turnover for the 3rd quarter?
I stupidly imagined an extract from the circulation or a card for these shipments
first I made copies of the implementations and then for each implementation I made a card, for example, for account 90.01
or according to account 41
and in general, what do they want to know with all this, because now everything is almost transparent regarding VAT
we filed a declaration, they filed a declaration, everything came together
what else do you need?
what else do you need?
It seems to me that they are simply worried that without their demands we simply won’t have a job and we will all be fired)))))))))))))) Take care of us)))))))))
06.04.2018, 11:41
I’ll cry a little, I’ll have a fluster, I’m 8 now!!! requirements for the subject, explain, provide, come and talk, etc., etc. The director is already suggesting that I hire a separate accountant specifically to work with the tax office, because I am no longer enough for all this
I have 4th in a week (for two companies) 🙁
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Within desk audit VAT returns, the tax authority required the company to submit documents: analysis of account 41 “Goods”, accounting cards for this account and balance sheets.
The company, believing that it was not obliged to provide this documentation, contacted arbitration court.
The court declared the actions of the Federal Tax Service to issue a demand illegal, based on the following.
Before issuing a demand, the company submitted documents to the Federal Tax Service containing all the necessary information about the movement of goods and confirming tax deductions for VAT: cargo customs declarations; certificates of acceptance of goods, payment orders, report on the expenditure of funds, purchase book, account statement 41, invoices, certificates of work performed.
The documents requested by the Federal Tax Service are summary or analytical accounting documents. They are formed on the basis of primary documents and are not the basis for calculating tax.
By demanding them, the inspection violates clause 8.1 of Art. 88 of the Tax Code of the Russian Federation, since they do not relate to specific operations about which the inspectorate had questions.
Thus, the Federal Tax Service violated the rights of the company by obliging it to generate and produce documents that the law does not oblige to submit for desk audit.