All individual entrepreneurs (IE) and organizations using (STS) must submit a declaration of income to the tax office. To determine the amount of profit, it is necessary to keep a register of financial transactions during their activities.

For this purpose applies income and expense book... How to properly register transactions in order to avoid penalties?

Definition, interpretation and composition

The abbreviation KUDiR was created from the first letters of the phrase “book of income and expenses”.

During the implementation of activities, certain financial transactions of the Tax Code of the Russian Federation are registered in it, confirmed by such documents:

• bank statements;
• and orders;
• waybills (for example);

All kinds expenditure actionssubject to registration in the book are indicated in two articles of the Tax Code of the Russian Federation - 249 and 250. There is also some types of costs, which are also subject to registration on the basis of the first paragraph of Art. 346.16 NK. The record of the payment of the minimum tax is not entered, because this does not amount to items of expenditure.

Fixing the amount for expenditure transactions are made only after the receipt of the goods or services and full payment of their cost. For example, a recurring monthly payment for the rental of premises can be paid no earlier than the last day of the month for which the amount was transferred to the lessor.

Confirming there will be a payment order from the bank; and the act of transfer in connection with the lease of the premises.

Income receipts are recorded on the pages of the book using the cash method. Advance transactions are also recorded on the day of receipt of the prepayment, by entering data from the confirming primary document.
If during the check, an individual entrepreneur or organization with a simplified tax system does not have a KUDiR, they are punished with a fine... Its size is for organizations - 10 thousand rubles, and for individual entrepreneurs - 200 rubles.

Book keeping rules

The registration of the movement of finance in the course of their activities by entering information into the KUDiR should be SP, organizations with simplified taxation system and using. You do not need to register it with the tax office, because this rule has been abolished in 2013. Based on the data from the brochure's accounts, taxes are calculated and a tax return is drawn up.

Management options There are only two of this book:

1. The handwritten method is used to fill in special forms, and numbered into a single document.
2. An electronic method for registering financial transactions, which is maintained throughout the calendar year in a digital code. Then, at the end of the year, the pages are printed, numbered and stapled.

At the beginning of each calendar year, a new ledger for income and expenses is created. Information on paper about the annual activity of the taxpayer must be kept for 4 years.

Attention! The presence of the book is not canceled for taxpayers who do not carry out economic activities in the reporting periods.

How to correctly fill out the Book of Income and Expenses is discussed in the following video:

If you have not registered an organization yet, then easiest This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace the accountant in your company and will save you a lot of money and time. All reports are generated automatically, signed with an electronic signature and sent automatically online. It is ideal for individual entrepreneurs or LLC on the USN, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprisedhow easy it became!

Registration

KUDiR maintenance differs depending on the chosen one, so you need to choose a special form for such tax reporting systems:

Title page and pages number and with the help of a cord are combined into a brochure. On the last sheet, the knot is sealed. The glued piece of paper indicates the number of pages in the document, certified by the signature and seal, if any.

When entering data on payment transactions, errors may be made, but there is a possibility of them fix... In principle, there is nothing terrible here, tk. erroneous data can be easily corrected in the following ways:

• in the electronic record by removing the incorrect parameters and replacing them with the correct information.
• when filling in by hand, you need to cross out the indicator and enter reliable information. Each correction is confirmed by the signature of the manager with a seal ().

What punishment threatens the taxpayer for unreliability of information in KUDiR? If the tax was calculated incorrectly according to the wrong parameters, then you will have to pay 20% of its amount in the form of a fine. For deliberate concealment of information about the parameters, due to which the amount of tax liabilities paid was reduced, there is a penalty of 40% of the tax.

It is possible to prevent the application of sanctions for inaccurate accounting in KUDiR in the case of timely paid tax payments. But they must be correctly calculated, even if the wrong data is taken from the brochure. If the tax is paid in full under such circumstances, the penalty will be canceled.

Fill tabular data on income and expenses need to be very careful. The tax service is always interested in the justification of cost items and supporting primary documents. Replenishment of an individual entrepreneur's account in a bank from personal funds is not reflected in the income for this book. The same applies to the growth of the organization due to the receipt of an interest-free loan.

Explanations about the content of KUDiR are discussed in this video material:

Filling procedure

The book starts with title page, which reflects:

• details of the individual entrepreneur or organization;
• start date of entry of accounting transactions;
• object of taxation, where the phrase is indicated either "income" or "Income plus expenses".

First section contains information about quarterly income and expenses. It contains four tables - for each quarter of the year. In them, the fields are lined with 5 columns:

1. P / p number;
2. the date and number of the financial document confirming the debit or receipt transaction;
3. contents of operation;
4. the amount of income to be credited to the tax base;
5. expenses that need to be taken into account when calculating the base for taxation.

The section ends with a certificate that organizations with "income" do not fill out.

Second section data on expenses for the acquisition of fixed assets and intangible assets must be entered. This section is completed only by organizations on the STS “Income minus expenses”. Fixed assets include real estate and equipment used in activities for more than 12 months. Intangible assets include intellectual development, rights to inventions, etc.

Third section also fill in only organizations on the USN "Income minus expenses". In the fields of the section, you enter the parameters of losses that are related to the past tax period or current, which can be reflected in the future.

Section four set aside for filling by taxpayers on the STS "Income". The main indicators that need to be entered here are paid ones. These parameters reflect "for themselves" and employees.

Nuances of using KUDiR

Registration of financial transactions in the KUDiR during the conduct of business activities for each type of simplified taxation are different.

But for all taxpayers this general procedure for entering information:

• records are made in Russian;
• the book records only transactions during the tax period when carrying out activities that are involved in calculating tax liabilities;
• each record is entered according to the data from the primary document;
• the chronology of records is maintained for each individual operation.

In tables, you cannot link records by day or by type of transaction. Each specific operation should be entered on a separate line.

What other nuances exist when filling in tabular data can be understood by considering examples of fixing expense and income transactions.

With STS

According to the first section, information is entered into quarterly tables in rows. Here you can recommend in the second column to reflect not only the number and date of the operation, but also the name of the primary document.

If the activity was not carried out during the tax period, it is necessary fill in the zero KUDiR... In it, the data on the title page is filled in, and all other pages are left blank.

For simplified persons with the simplified tax system "Income" 6% it is necessary to enter income in the columns of the 4th column. For example, money was received for the rendered service in the amount of 5 thousand rubles. according to check No. 2 dated 15.02.2016 In this case, the cost of the service is 5 thousand rubles. be entered in column 4. An overpaid amount for the service was revealed in the amount of 500 rubles, which was returned to the client on May 16, 2016. The serial number, check and date of the refund are recorded in a separate line, and the amount is entered into the 4th column with a minus sign "-500".

Only Income is filled in on the STS 6%. Please note that not all insurance premiums should be indicated in this section, but only those that reduce the simplified tax.

Transactions in the ledger are recorded on a cash basis, i.e. on the day of receipt or payment of funds.

If used STS "income minus expenses", then in the income columns they enter the readings, as in the previous USN "income" 6%. At the same time, it is stronger to focus on filling in the expense columns.

For example, they introduce such information on expenses separately for each event:

1. Goods for resale - the primary document issued by the Consignment Note No. 1092 dated 26.02.2015.
2. Services, we write the date of the expense for the service and the report number. For example, 04/30/2015. Check No.00000003.
3. The expenses were paid in cash, which we enter from the sales receipt: the date and its number. Example: 05/25/2015 Check No.00000014.
4. Refund: you sold some product (provided a service), while you were paid more. Then you returned the overpaid amount to the client. In this case, you need to reduce the "Income" column, for which you reflect (according to the actual date of surplus surplus) in it, as in the previous version, the negative value of the amount.

Expenditure amounts for the purchase of goods are recorded after receiving finance from its sale.

Patent

If the activity is carried out on a patent (PSN), then you need to use the KUDiR form, approved for use since 2013. Only income columns are filled in the lines, since when using a patent, expenses are not subject to registration with the KUDiR.

OSNO

OSNO organizations do not apply KUDiR. SP on OSNO keep a special book with. It differs significantly from the one that is used in the simplified tax system, since information is provided on pages with significant differences.

The rules for designing the Book in electronic form using 1C are set out in the following video lesson:

2019 changes

Starting from 2018, the Ledger of Income and Expenses contains an additional fifth section. It must be filled in by those who pay tax on the simplified taxation system on income of 6%. This section indicates the amount of the trade fee. This allows this category of taxpayers to reduce the amount of contributions paid to the budget by the amount of the trade tax. The rest of the rules for filling out the KUDiR remained unchanged.

3. BOOK OF INCOME AND EXPENSES

The main register of tax accounting for organizations applying the simplified taxation system is the book for recording income and expenses. It is opened for one calendar year, then it should be stored for four years (subparagraph 8, clause 1 of article 23 of the Tax Code of the Russian Federation).

Starting from January 1, 2009, “simplified persons” must draw up a book of income and expenses according to the new form. It was approved by order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n (hereinafter - Order of the Ministry of Finance of Russia No. 154n) and registered with the Ministry of Justice of Russia No. 13290 on February 10, 2009. The same document also approved the Procedure for filling out the income and expense book.

!!! NOTE!

Order of the Ministry of Finance of Russia No. 154n was published in Rossiyskaya Gazeta on March 4, 2009 and entered into force one month after the date of its official publication. Moreover, its effect applies to legal relations that arose from January 1, 2009 (clause 6 of the Order of the Ministry of Finance of Russia No. 154n).

If the “simplified person” has certified the income and expense book for 2009 before the entry into force of the above order, then the new income and expense book need not be started.

At the same time, the accounting of income and expenses should be kept from the beginning of 2009 in accordance with the above Procedure for filling out the accounting book and chapter 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation in the edition that takes into account the changes and additions that entered into force on January 1, 2009. stated in the letter of the Ministry of Finance of Russia dated 05.05.2009 No. 03-11-06 / 2/79.

3.1. FEATURES OF ENTRYING RECORDS IN THE BOOK OF INCOME AND EXPENDITURE ACCOUNTING

Entries in the ledger of income and expenses can be made only on the basis of primary documents. The book of income and expenses is kept in Russian, and the primary documents drawn up in a foreign language or the languages \u200b\u200bof the peoples of the Russian Federation must have a line-by-line translation into Russian.

All business transactions in the ledger must be reflected in chronological order, ensuring the completeness, continuity and reliability of accounting (clause 1.2 of the Procedure for filling in the book of income and expenses). In this case, we are talking about the chronological sequence in the recognition of income and expenses as a "simplified".

The date of receipt of income from a taxpayer is the day of receipt of funds in bank accounts and (or) at the cash desk, receipt of other property (works, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method) ... This procedure is established by paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation.

The expenses of the taxpayer are recognized as costs after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

Therefore, in column 2 of section 1 of the book of income and expenses, in the opinion of specialists of the financial department, it should be indicated details of the document on the basis of which the operation was carried out, which is reflected in it, namely the details of the payment order (letter of the Ministry of Finance of Russia dated 09.08.2006 No. 03-11-04 / 2/159).

The chronological order of the dates of recognition of income and expenses may not coincide with the chronological order of the dates of the primary documents, which are indicated in column 2 of the book of accounting for income and expenses. However, this is not a gross violation of the rules for accounting for income and expenses.

Consider this situation. During the on-site tax audit, the tax authority found that the organization applying the simplified taxation system in the income and expense book in the column in which income is reflected, the dates of the primary documents are not in chronological order.

The tax authority made a decision to bring the organization to tax liability for gross violation of the rules for accounting for income and expenses and objects of taxation, provided for in paragraph 1 of Art. 120 of the Tax Code of the Russian Federation.

In the opinion of the tax authorities, the reflection in the book of income and expenses of primary documents not in a strictly chronological order indicates a gross distortion of information about the business operations carried out by the organization within specific reporting periods.

Taxpayers did not agree with this approach and went to court.

First of all, the court recalled that persons applying the simplified tax system enter data on business transactions carried out in the reporting period in the income and expense book in chronological order based on primary documents in a positional way.

The court found that the tax authority for the dates of such transactions adopted the dates of the primary documents reflected in column 2 of section I of the book of income and expenses, which may not coincide with the actual data of specific business transactions.

For example, an organization made a record of its expenses not at the time of issuing a payment order, but at the time of debiting funds at the bank, indicating the date of drawing up a payment order. Since the book of accounting of income and expenses in the approved form does not contain the column "Date of reflection of the business transaction", but contains only the column "Date and number of the primary document", in the actions of the organization there is no composition of the offense provided for in paragraph 1 of Art. 120 of the Tax Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the North-West District of September 29, 2003 No. A56-8206 / 03).

Organizations that use a simplified taxation system and have separate subdivisions are also faced with the following question: is it necessary to start a separate book of income and expenses for a separate subdivision?

Chapter 26.2 of the Tax Code of the Russian Federation and the Procedure for filling out the income and expense book do not provide for organizations with separate divisions to keep separate records of indicators for the organization and for separate divisions.

If the types of activities that the organization conducts through a separate division do not fall under the UTII taxation, the book of income and expenses is filled in as a whole for the organization. This answer was given by the specialists of the UMNS of Russia in Moscow in a letter dated 06.05.2004 No. 21-09 / 30814.

All business transactions in the book of income and expenses are reflected in chronological order. In this case, we are talking about the chronological sequence in the recognition of income and expenses.

Book entries can only be made on the basis of primary documents. If an erroneous entry has been made in it, you can correct it. The correction must be justified and confirmed by the signature of the head of the organization. The revised entry must be dated and stamped by the taxpayer.

The income and expense book consists of a title page and three sections:

- section I "Income and expenses" and reference to section I;

- section II "Calculation of expenses for the acquisition (construction, manufacture) of fixed assets and for the acquisition of intangible assets (creation by the taxpayer himself), taken into account when calculating the tax base for tax";

- section III "Calculation of the amount of loss that reduces the tax base for tax paid in connection with the application of the simplified taxation system."

On the title page, you must indicate general information: the name of the organization, TIN, KPP, statistics codes (OKPO, OKPD), the address of the organization's location (place of residence of the entrepreneur), bank account numbers, etc.

It is better to start filling out the book of income and expenses from section II, since the data in this section are used when filling out section I.

Section II of the book of accounting of income and expenses

Section II of the book of accounting of incomes and expenses is filled only by those “simplified persons” who have chosen income reduced by the amount of expenses as the object of taxation.

Section II reflects expenses:

- for the acquisition, construction and manufacture of fixed assets;

- for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets;

- for the acquisition or creation of intangible assets by the “simplified” himself.

Data on the costs of the acquisition (construction, manufacture) of fixed assets (OS) and the acquisition (creation by the taxpayer himself) of intangible assets (intangible assets) are reflected in the book of income and expenses on the last day of the reporting (tax) period(Clause 2, Article 346.17 of the Tax Code of the Russian Federation).

Records are made separately for each object only after the specified expenses are fully paid and the object is accepted for accounting.

Recall that the composition of fixed assets and intangible assets includes those objects that are recognized as depreciable property in accordance with Art. 256 of the Tax Code of the Russian Federation.

Section II consists of one table, which contains 16 columns. The first six columns of the table are filled in by all the "simplifications". They indicate:

column 1 - record serial number:

column 2 - the name of the OS and intangible assets that was purchased (built or manufactured), as well as the name of the fixed asset that has undergone completion, additional equipment, reconstruction, modernization and technical re-equipment;

column 3 - date of payment of expenses for these objects;

column 5 - commissioning date.

The costs of the acquisition, construction, completion or construction of real estate objects, the rights to which are subject to state registration, are accounted for as expenses from the date of submission of documents for state registration. In this case, the fact of submission of documents must be documented (clause 3 of article 346.17 of the Tax Code of the Russian Federation).

Therefore, the table in Section II contains column 4, in which it is necessary to indicate the date of submission of documents for state registration.

Filling procedure column 6-15 depends on when the fixed assets, intangible assets or expenses for completion, additional equipment, modernization, reconstruction, technical re-equipment were purchased, put into operation and paid.

Objects of fixed assets and intangible assets were acquired during the period of application of the simplified tax system

IN column 6 indicate the initial cost of fixed assets or intangible assets (including "input" VAT), which were acquired during the period of application of the "simplified".

!!! NOTE!

Clause 3.10 of the Procedure for filling out the book of income and expenses establishes that the initial cost of these objects is determined in the manner prescribed by regulatory legal acts on accounting.

Therefore, the initial cost is determined:

- fixed assets - in accordance with clause 8 of the Accounting Regulations "Accounting for Fixed Assets" (PBU 6/01), approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n (hereinafter - PBU 6/01);

- intangible assets - on the basis of clause 8 of the Accounting Regulations "Accounting for Intangible Assets" (PBU 14/2007), approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n (hereinafter - 14/2007).

In addition to other expenses, the initial cost of the depreciable property should include the amount of "input" VAT as a non-refundable tax.

Data on objects that the taxpayer made or created on his own is entered into column 6 in the reporting (tax) period in which one of the following events occurred most recently:

- "simplified" paid or finished payment for the construction, manufacture of the object of fixed assets;

- put it into operation;

- submitted documents for state registration of rights to the object of fixed assets.

For objects of intangible assets acquired or created during the period of application of the simplified tax system, entries should be made in the period in which one of the following events occurred most recently:

- the intangible asset is accepted for accounting;

- the costs of acquiring or creating an intangible asset have been completed and paid.

Count7 "The useful life of an asset or intangible asset" and column 8 "Residual value of fixed assets or intangible assets" are not filled in.

IN box 9 it is necessary to indicate the number of quarters during which the expenses for the acquisition (construction, manufacture) of fixed assets or intangible assets will be recognized in the tax period.

Recall that the costs of fixed assets and intangible assets should be taken into account from the moment these facilities are put into operation during the entire tax period, distributing them over the reporting periods in equal shares (subparagraph 1 of clause 3 of article 346.16 of the Tax Code of the Russian Federation).

Therefore, in column 9 for "new" objects, you must indicate number of quarters of operation Fixed asset or HMA in the tax period. In particular, if an asset or HMA object was purchased (constructed, created) in the first quarter of the current year, then in column 9, indicate the number 4; if in the II quarter, then in column 9 indicate the number 3, in the III quarter - the number 2, in the IV quarter - the number 1.

INbox 10 reflect the share of the cost of fixed assets or HMA, which is taken into account for the tax period. For objects that are purchased and paid for during the period of application of the "simplified", in column 10, you must indicate 100%.

column 11.

In particular, if the object was accepted for accounting in the first quarter, then in column 11 indicate the value 25 (100%: 4), in the second quarter - the value 33.33 (100%: 3), in the third quarter - the value 50 (100 %: 2), in the IV quarter - the value 100 (100: 1).

For those objects that were purchased and paid for during the period of application of the “simplified”, this indicator is determined as the product of the initial cost by the share of the cost of fixed assets or intangible assets included in expenses in each quarter of the reporting (tax) period:

Box 12 \u003d Box 6? Box 11

The amount of expenses for the acquisition (construction, manufacturing) of fixed assets and intangible assets included in the composition of expenses for the tax period is reflected in column 13. The indicator in this column is calculated as the product of the cost of fixed assets or intangible assets, which is included in expenses for each quarter of the reporting (tax) period, by the number of quarters of operating the fixed assets or intangible assets in the tax period:

For objects of fixed assets or intangible assets, which were purchased and paid for before the transition to the “simplified system”, it is not necessary to fill in columns 14 and 15.

Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets

Similarly, the expenses for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets that the organization incurred during the period of application of the simplified tax system are reflected.

Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets are included in the initial cost of fixed assets in the period in which one of the following events occurred last:

- the object of fixed assets was put into operation;

- expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment have been paid;

- for real estate objects that have undergone completion or reconstruction, the documents have been submitted for state registration.

IN column 6 indicate the total amount of expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of the object of fixed assets.

IN box 9 you need to indicate the number of quarters during which the costs of completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets will be recognized in the tax period, – 4, 3, 2 or 1.

IN box 10 reflect the share of expenses that is included in expenses for the tax period, – 100%, and in column 11 - the share of expenses that will be included in expenses in each quarter of the current year (column 10: column 9).

Indicator in box 12 is calculated as the product of the indicator in column 6 and the indicator in column 11, and the indicator in column 13 - as the product of the indicators of columns 12 and 9.

Graphs7, 8, 14-16 do not need to be filled in.

Objects of fixed assets and intangible assets were acquired before the transition to the simplified tax system

For the "old" objects of fixed assets and intangible assets, which were acquired before the transition to the "simplified" system, column 6 not filled.

IN column7 the useful life of a fixed asset or an intangible asset is reflected, which was established when the object was put into operation on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the Classification of Fixed Assets).

At the date of transition to the simplified tax system, the organization must determine the residual value of the depreciable property as the difference between the initial cost and the amount of accrued depreciation. When switching from the general taxation regime to the simplified tax system, the residual value is determined according to tax accounting data, and when switching from UTII to the simplified tax system - according to accounting data.

These data should be entered in column 8 "Residual value of an object of fixed assets or intangible assets".

IN box 9 you need to indicate the number of quarters of operation of fixed assets or intangible assets in the tax period.

For objects that were acquired before the transition to the "simplified" system, it is necessary to put the number 4 in this column.

IN box 10 reflect the share of the cost of fixed assets or intangible assets, which is accepted as expenses for the tax period for objects that were purchased and paid before the application of this special regime.

The share of cost included in expenses is determined depending on the useful life.

does not exceed three years,included in the composition of expenses in equal shares during the first year of using the simplified taxation system. For such objects, column 10 also indicates 100%.

The residual value of fixed assets and intangible assets, the useful life of which exceeds 15 years,written off to expenses in equal installments over 10 years. For such objects, in column 10, a share of the cost is put down in the amount of 10%.

The residual value of other items of property, plant and equipment and intangible assets should be expensed within three years. In the first year, 50% of the residual value is written off, in the second year - 30%, in the third - 20%. Consequently, for these objects in column 10, the numbers 50, 30 and 20% are indicated in the first, second and third years, respectively.

The grand total for column 10 is calculated only for the whole year.

In order to calculate what share of the value of fixed assets or intangible assets the "simplified" can include in expenses on the last day of the reporting (tax) period, you need to find the ratio between the indicators in columns 10 and 9. The resulting number (in percent) is rounded to the second decimal place and fit into column 11.

For those objects that were purchased and paid for before the transition to "simplified", the indicator in column 12 is calculated as the product of the residual value of the object by the share of the cost of fixed assets or intangible assets, which is included in expenses in each reporting (tax) period:

Column 12 \u003d Column 8? Box 11.

At the end of each quarter, it is necessary to calculate the total amount of expenses for fixed assets and intangible assets, which can be taken into account when calculating the single tax for the reporting (tax) period. This indicator is transferred from column 12 of section II to column 7 of section I on the last day of the reporting (tax) period: March 31, June 30, September 30 and December 31.

The amount of expenses for the acquisition (construction, manufacture) of fixed assets and intangible assets included in the composition of expenses for the tax period is reflected in column 13. The indicator in this column is calculated as the product of the cost of fixed assets or intangible assets, which is included in expenses for each quarter of the reporting (tax) period, by the number of quarters of operating the fixed assets or intangible assets in the tax period:

Box 13 \u003d Box 12? Column 9.

The grand total for column 13 is calculated only for the whole year.

That part of the costs of the acquisition (construction, manufacture) of fixed assets or intangible assets, which was taken into account when calculating the single tax in previous years for "old" objects, is reflected in column 14. The indicator in this column is calculated as the sum of the totals for column 13 of section II of the book of accounting for income and expenses for the previous years of the application of the “simplified”.

And in box 15 indicate that part of the costs of the acquisition (construction, manufacture) of fixed assets or intangible assets that will be taken into account when calculating the single tax in subsequent years. To calculate the indicator in this column, the residual value of the object is reduced by the amount of expenses that were taken into account when calculating the single tax in the current year and in previous years:

Column 15 \u003d Column 8 - Column 13 - Column 14.

The grand total for column 15 is calculated only for the whole year.

Box 16 fill in only in case of disposal of fixed assets or intangible assets. The date, month and year of the object's implementation are indicated there.

Example

Until 2010, the organization paid taxes in accordance with the generally established procedure, and since January 1, 2010, it has been applying a simplified taxation system. As an object of taxation, the organization uses income reduced by the amount of expenses.

In June 2008, the organization purchased a woodworking machine. Its initial cost, taking into account the amortization premium, according to tax accounting data, amounted to 192,000 rubles. (excluding VAT).

According to the Classification of Fixed Assets, the woodworking machine belongs to the seventh depreciation group (OKOF code 14 2922645) with a useful life of 15 to 20 years. The useful life for the machine was set at 240 months (20 years). The amount of monthly depreciation is 800 rubles. (192,000 rubles: 240 months).

2008-2009 depreciation was charged in the amount of RUB 14,400. (800 rubles? 18 months). The residual value of the machine as of January 1, 2010 amounted to 177,600 rubles. (192,000 rubles - - 14,400 rubles).

Since the service life of the machine is more than 15 years, its residual value is included in expenses over ten years. Quarterly expenses must include 4440 RUB(177,600 rubles: 10 years: 4 sq.).

In 2010, 17,760 rubles were included in expenses. (4440 rubles? 4 sq.). The same amount will be included in expenses in 2011.

In August 2009, the company purchased a circular saw and immediately began using it. The initial cost of this fixed asset, taking into account the depreciation premium, according to tax accounting data, was 30,000 rubles. excluding VAT.

According to the Classification of Fixed Assets, the circular saw belongs to the third depreciation group (OKOF code 14 2922621) with a useful life of 3 to 5 years. The useful life of the circular saw was set at 60 months (5 years). The amount of monthly depreciation was 500 rubles. (30,000 rubles: 60 months).

For the period from September to December 2009, depreciation was charged in the amount of 2,000 rubles. (500 rubles? 4 months). The residual value of the machine as of January 1, 2010 was 28,000 rubles. (30,000 rubles - 2,000 rubles).

The service life of the circular saw exceeds 3 years. Therefore, its remaining cost must be written off to expenses within three years:

¦ in 2010 - 14 OOOrub. (28,000 rubles? 50%). To include in expenses 3500 rubles on a quarterly basis. (14,000 rubles: Q4);

¦ in 2011 - 8400 rub. (28,000 rubles? 30%). Include 2,100 rubles in expenses on a quarterly basis. (8400 rubles: 4 sq.);

¦ in 2012 - 5600 rub. (28,000 rubles? 20%). Quarterly include 1400 rubles in expenses. (5600 rubles: 4 sq.).

In April 2010, the organization purchased a set of office furniture worth 70,800 rubles, including VAT – RUB 10 800 On April 20, the furniture was paid for, and on April 21, it was put into operation.

Consequently, the service life of this fixed asset in the tax period will be equal to three quarters. On a quarterly basis, the organization will include 23,600 rubles in expenses. (70 800 rubles: 3 sq.).

In October 2010, the organization registered a trademark, the cost of creating which amounted to 40,000 rubles. On October 21, the trademark was included in the organization's intangible assets.

Section II of the book of income and expenses for 2010 was completed as follows:

Calculation of expenses for the acquisition (construction, manufacture) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for tax for 2070

Section I of the book of accounting of income and expenses

Section Ithe book of accounting of income and expenses consists of four tables, each of which reflects income and expenses for the corresponding quarter.

Recall that income and expenses under the simplified taxation system are reflected on a cash basis (Article 346.17 of the Tax Code of the Russian Federation). This means that income is recognized only after the receipt of funds, and expenses - after the actual payment for goods (works, services).

Income received in kind is recorded at market prices.

If taxpayers received income in foreign currency, then they must be converted into rubles at the rate of the Bank of Russia on the day of receipt. The expenses incurred by the organization in foreign currency are also subject to conversion into rubles (at the exchange rate of the Bank of Russia on the date of payment).

The procedure for filling out Section I depends on the object of taxation chosen by the organization or entrepreneur.

IN column 1 indicate the ordinal number of the record, in column 2 - the date and number of the primary document on the basis of which the entry is made, and in column 3 - contents of operation.

IN column 4 section I "simplified tax" reflects the income received, subject to a single tax. These include:

- income from sales, calculated on the basis of Art. 249 of the Tax Code of the Russian Federation;

- non-operating income, calculated in accordance with Art. 250 of the Tax Code of the Russian Federation.

Intermediary organizations indicate in this column only the amount of their intermediary fees. Funds received for the purchase of goods (works, services) for a client, goods transferred to a commission, proceeds from the sale of commissioned goods received from buyers should not be reflected in column 4.

In addition, column 4 does not reflect:

1) the income specified in art. 251 of the Tax Code of the Russian Federation;

2) the income of the organization, taxed with corporate profit tax at the tax rates provided for in paragraphs 3 and 4 of Art. 284 of the Tax Code of the Russian Federation, in the manner prescribed by Chapter 25 of the Tax Code of the Russian Federation;

3) the income of an individual entrepreneur, taxed with personal income tax at the tax rates provided for in paragraphs 2, 4 and 5 of Art. 224 of the Tax Code of the Russian Federation, in the manner prescribed by Chapter 23 of the Tax Code of the Russian Federation.

Taxpayers who calculate a single income tax at a rate of 6%, in addition to columns 1-3, must fill out column 4. At the same time, they can indicate in column 5 expenses related to income generation (clause 2.5 of the Procedure for filling out the income and expenses book ).

Those simplified persons who calculate a single tax on the difference between income and expenses must fill in all five columns, as well as a certificate for section I.

IN column 5 they indicate the costs that were incurred in the course of business and are named in Art. 346.16 of the Tax Code of the Russian Federation.

The final data for columns 4 and 5 are calculated separately for each quarter, as well as on an accrual basis from the beginning of the year for each reporting (tax) period.

The total amount of income for the reporting (tax) period (column 4) is transferred to line 010, and the total amount of expenses (column 5) - to line 020 of section 2 of the tax declaration for the single tax.

Example

The organization switched to the application of the simplified taxation system from January 1, 2010. The organization chose income reduced by the amount of expenses as the object of taxation.

During this period, the following operations were carried out:

vAT transferred for the IV quarter of 2009in the amount of 2000 rubles. (payment order No. 1 dated January 17, 2010, VAT tax declaration for the IV quarter of 2009).

The repayment of VAT arrears for the previous year does not apply to the organization's expenses. Therefore, this transaction is not reflected in the ledger of income and expenses;

received a bank loanin the amount of 300,000 rubles. at 12% per annum (loan agreement dated January 14, 2010, bank statement dated January 17, 2010).

The bank loan does not apply to the income of the organization. Therefore, it should not be reflected in the ledger of income and expenses;

purchased goodsin the amount of 177,000 rubles, including VAT - 27,000 rubles. (consignment note No. 24 dated January 20, 2010, invoice No. 24 dated January 20, 2010, payment order No. 2 dated January 24, 2010). The cost of the purchased product is included in expenses only after its sale. Therefore, the amount paid to the supplier is not reflected in the income and expense ledger;

received payment for the shipped itemin the amount of 147,500 rubles. (invoice No. 1 dated 21.01.2010, bank statement dated 30.01.2010).

Since the goods are sold, the organization must reflect in the income and expense book not only the amount of income received, but also the amount of expenses associated with this sale, in particular the cost of purchased goods (100,000 rubles);

Listed rental payment in the amount of 5900 rubles, including VAT - 900 rubles. (lease agreement dated 15.05.2009, payment order No. 3 dated 21.01.2010, invoice No. 18 dated 31.01.2010);

accrued wages for January 2010in the amount of 17 000 rubles, including personal income tax – 2000 RUB (payroll No. 1 dated 31.01.2010).

Since the “simplified” recognizes expenses only after actual payment, salaries will be included in expenses after they are paid to employees;

Personal income tax was transferred to the budget in the amount of 2000 rubles. (payment order No. 4 dated 01.02.2010).

Personal income tax is part of the labor costs. Therefore, the amount of tax should be reflected in column 5 of section I of the book of income and expenses;

an advance payment of insurance premiums has been transferredfor compulsory pension insurance in the amount of 2380 rubles. (payment order No. 5 dated 01.02.2010).

This amount is included in expenses;

insurance premiums are listedfor compulsory insurance against industrial accidents and occupational diseases in the amount of 34 rubles. (payment order No. 6 dated 01.02.2010). The indicated amount is included in expenses;

cash received from the bankin the amount of 19,000 rubles. (cash receipt order No. 1 dated 01.02.2010).

The transaction is not reflected in the income and expense book;

funds were issued against the report for travel expenses -4000 RUB (cash outflow order No. 1 dated 01.02.2010). The transaction is not reflected in the income and expense book;

wages issued from the cash deskin the amount of 15,000 rubles. (payroll No. 1 dated January 31, 2010, cash outflow order No. 2 dated 02.02.2010).

The specified amount should be included in the composition of expenses and reflected in column 5 of the book of income and expenses;

prepayment for the copier was transferredin the amount of 16 520 rubles, including VAT - 2520 rubles. (payment order No. 7 dated 02/04/2010). Pre-paid amounts are not included in expenses;

cash proceeds from the sale of goods are capitalized to the cashier of the organization(invoice No. 2 of 02/07/2010, cash receipt order No. 2 of 02/07/2010) in the amount of 59,000 rubles, including VAT - 9,000 rubles.

Since the goods are sold, the organization must reflect in the income and expense book not only the amount of income received, but also the amount of expenses associated with this sale - the cost of purchased goods (40,000 rubles).

material assistance was issued to the employeein the amount of 1500 rubles. (expenditure order No. 3 dated 07.02.2010).

The amounts of material assistance are not included in the composition of expenses and are not reflected in the book of income and expenses;

accrued interest on a bank loanin the amount of 3000 rubles. (accounting certificate No. 1 dated 16.02.2010).

The organization can include the amount of interest in expenses only after the actual payment. Therefore, the accrued interest is not reflected in the income and expense book;

repaid the principal amount of the debt under the loan agreementin the amount of 300,000 rubles. and transferred the amount of accrued interest in the amount of 3000 rubles. (payment order No. 8 dated 17.02.2010).

Only the amount of interest paid will be reflected in the Income and Expense Book;

advance report approvedNo. 1 of 02/21/2010 of the employee and his travel expenses in the amount of 3870 rubles.

Business trip expenses are reflected in column 5 of the book of income and expenses;

balance of the accountable amountin the amount of 130 rubles. entered into the organization's cash office (cash receipt order No. 8 dated 02.21.2010);

prepayment has been received for the upcoming shipment of goodsin the size of 14 750 rubles. (bank statement dated 02.28.2010). The amounts of advance payment are included in the income of the organization - "simplified" and are reflected in column 4 of the book of income and expenses.

In the first quarter, the table of section I of the book of income and expenses was filled in as follows (abbreviations are adopted in the table: p / p - payment order; RCO - settlement and cash order):

I. Income and expenses

The rest of the transactions in the income and expense book do not need to be reflected.

If the organization used another object of taxation (income), then the organization's accountant would fill in only column 4. In column 5, he would put dashes.

In the help for section Icalculate the tax base for a single tax for the year. Therefore, it should be filled out only based on the results of the tax period.

By line 010 indicate the amount of income received for the year, and by line 020 - the amount of expenses taken into account when calculating the single tax. These indicators are transferred, respectively, from the final row of columns 4 and 5 of the fourth table of section I.

Shown below is the difference between the amount of the minimum tax paid at the end of the last year and the amount of the single tax calculated for the same period (line 030).

Let us recall that the obligation to pay the minimum tax arises for the “simplified” only if the amount of the single tax calculated for the tax period is less than the amount of the minimum tax.

The minimum tax is calculated by multiplying the amount of income received by the “simplified person” for the tax period by a tax rate of 1%. Income in this case is determined in the manner prescribed by Art. 346.15 Tax Code of the Russian Federation.

INnext year, “simplified persons” can take into account the difference between the amount of the single tax calculated according to the general rules and the amount of the minimum tax paid when calculating the tax base for the single tax (clause 6 of article 346.18 of the Tax Code of the Russian Federation).

To fill in line 030, use the data of the tax return for the single tax for the last year. The indicator for this line is calculated as the difference between lines 100 and 080 of column 5 of section 2 of the declaration.

The tax base for the single tax for the year is reflected in line 040 References to section I of the book of income and expenses. This indicator is calculated as follows:

Line 040 \u003d Line 010 - Line 020 - Line 030.

If this indicator has a negative value, then it should be indicated by line 041.

Example

The organization uses a simplified taxation system. As an object of taxation, the organization uses income reduced by the amount of expenses.

According to the results of work for 2010, the amount of income (column 4 of the fourth table of section 1) amounted to 5,897,452 rubles, and the amount of expenses (column 5) - 5,833,671 rubles.

In 2009, the organization suffered losses. Therefore, a minimum tax of 43,781 rubles was paid to the budget. The amount of the single tax calculated for 2009 in accordance with the generally established procedure is zero.

Therefore, the amount of the difference between the minimum tax and the single tax is equal to 43,781 rubles.

The size of the tax base for 2010 will be 20,000 rubles. (5 897 452 rubles - 5 833 671 rubles - 43 781 rubles).

The accountant of the organization will complete the reference to Section I as follows:

Section III of the book of accounting of income and expenses

Section III calculates the amount of the loss reducing the tax basefor a single tax.

It is filled in by “simplified taxpayers” who chose income reduced by the amount of expenses as an object of taxation, but only if they received losses when using the simplified taxation system in previous years.

Data in section III is entered only based on the results of the tax period, when the tax base for the single tax for the past year has already been calculated on line 040 of section I of the book of income and expenses.

Recall that a taxpayer has the right to carry forward a loss to future tax periods within 10 years following the tax period in which this loss was incurred.

The taxpayer has the right to transfer to the current tax period the amount of the loss received in the previous tax period. A loss not carried over to the next year may be carried forward in whole or in part to any one of the next nine years.

If a taxpayer has suffered losses in more than one tax period, the transfer of such losses to future tax periods is made in the order in which they were received.

By line 010 indicate the amount of loss for all years of application of the simplified taxation system, which was not taken into account when calculating the single tax. In 2009, the indicator on this line is transferred from line 060 of section 2.1 of the single tax declaration for 2008, and in subsequent years - from line 150 of section III of the book of income and expenses for the previous year.

Below is a breakdown of non-carried loss by year (lines 020-110), which is carried over from section III of the book of income and expenses for the last year (lines 160-250).

Data on the amount of loss received for each year of application of the "simplified taxation" can be taken from line 041, and the amount of the loss by which the size of the tax base was reduced - from line 050 of the single tax declaration for previous years. Then you need to compare this data and determine for which years the loss has already been paid, and for which - not.

By line 120 indicate the size of the tax base for the reporting year, which is transferred from line 040 of the certificate to section I of the book of income and expenses.

A simplified person can reduce the tax base for the unified tax for the past tax period by the amount of losses that he received in previous years of using the “simplified tax” and using income reduced by the amount of expenses as an object of taxation (clause 7 of article 346.18 of the Tax Code of the Russian Federation). The rest of the losses are carried forward to the next tax periods, but for no more than 10 tax periods.

By line 140 indicate the amount of loss received as a result of work for the past tax period. The indicator for this line is transferred from line 041 of the reference to section I of the book of income and expenses for the reporting year.

The amount of loss that is carried over to the next year is reflected at line 150. The indicator for this line is calculated by the formula:

Line 150 \u003d Line 010 - Line 130 + Line 140.

Below is a decoding of the amount of loss by the years of its formation (lines 160-250).

The organization has been using a simplified taxation system since 2007. The organization uses income reduced by the amount of expenses as an object of taxation.

According to the results of work in 2007, a loss was received in the amount of 5,000 rubles, and in 2008, part of the loss in the amount of 2,000 rubles. was taken into account when calculating the tax base for the single tax. The amount of the loss in 2009 was 4000 rubles.

The tax base for the single tax in 2010 was 20,000 rubles. (line 040 of the reference to section I of the book of accounting for income and expenses).

The accountant of the organization completed Section III as follows.

Calculation of the amount of loss reducing the tax base for the tax paid in connection with the application of the simplified taxation system for 2009 year

We register the book of accounting of income and expenses in the tax authorities

Registration of the book of accounting of income and expenses in the tax authorities is not provided for by Chapter 26.2 of the Tax Code of the Russian Federation. This obligation is established by Order of the Ministry of Finance of Russia No. 154n.

The book can be kept both on paper and in electronic form using computer technology (clause 1.4 of the Procedure for filling out the book of income and expenses).

Chapter 26.2 of the Tax Code of the Russian Federation does not determine how it is necessary to declare that the taxpayer has decided to keep the book in electronic form and whether it is necessary to notify the tax authority in advance about this.

The fact is that those organizations and entrepreneurs who will keep a book on paper must complete it before starting to conduct activities and reflecting income and expenses in it. In fact, this should be done in December, i.e. before the start of the next tax period. In this case, the book of accounting for income and expenses must be laced and numbered.

On the last page of the book of income and expenses, numbered and laced by the taxpayer, the number of pages contained in it is indicated. These data are confirmed by: the signature of the head of the organization (individual entrepreneur), certified by the seal of the organization (individual entrepreneur - if any), as well as the signature of an official of the tax authority, certified by the seal of the tax authority, prior to the start of its conduct (letter of the Ministry of Finance of Russia dated 08.02.2007 No. 03-11-04 / 2/30).

If the book of accounting of income and expenses is kept in electronic form, then at the end of the reporting (tax) period it must be printed on paper.

When the calendar year ends, the sheets of the book are stitched and numbered (clause 1.5 of the Procedure for filling out the book for recording income and expenses). On the last page of the ledger of income and expenses, numbered and laced by the taxpayer, which was kept in electronic form and displayed on paper at the end of the tax period, the number of pages contained in it is indicated. These data are confirmed by: the signature of the head of the organization (individual entrepreneur), certified by the seal of the organization (individual entrepreneur - if any), as well as the signature of an official of the tax authority, certified by the seal of the tax authority.

The period until which the book of accounting of income and expenses, which was kept in electronic form, must be submitted to the tax authority, is not established by the Tax Code of the Russian Federation.

At the same time, clause 1.5 of the Procedure for filling out the book of income and expenses prescribes to submit to the tax authority a book for accounting of income and expenses, which was kept in electronic form during the tax period, after being published on paper at the end of the tax period no later than March 31 of the year following the reporting year.

If the income and expense book is not duly certified by the tax authority, this circumstance, in the opinion of the Ministry of Finance of Russia, can be considered as the absence of a book of income and expenses. In this case, the organization may be held liable under Art. 126 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated March 31, 2005 No. 03-02-07 / 1-85).

As a reminder, the fine for each document not submitted is 50 rubles.

Article 120 of the Tax Code of the Russian Federation provides for liability for gross violation of the rules for accounting for income and expenses and objects of taxation. At the same time, a gross violation of the rules for accounting for income and expenses and objects of taxation for the purposes of this article means, in particular, the absence of either primary documents, or invoices, or accounting registers.

The fine for gross violation by the organization of the rules for accounting for income and expenses, as well as objects of taxation is 5,000 rubles.

If the same actions led to an underestimation of the tax base, then a fine is collected in the amount of 10% of the unpaid tax, but not less than 15,000 rubles.

Since the book of accounting of income and expenses is not an accounting register, its absence is not a reason for collecting a fine under Art. 120 of the Tax Code of the Russian Federation.

Error correction

An erroneous entry entered in the income and expense book can be corrected.

If a taxpayer has discovered an error in the calculation of the tax base of the previous reporting (tax) periods in the current reporting (tax) period, then it must be corrected in the period when it was committed.

Tax liabilities of the reporting period in which an error is detected can be adjusted only if it is impossible to determine the specific period of the error (clause 1 of article 54 of the Tax Code of the Russian Federation).

Thus, if the "simplified" found errors in the calculation of the tax base of the current year, he can make adjustments and recalculation of tax liabilities in the ledger of income and expenses for the current tax period. The correction must be justified and confirmed by the signature of the head of the organization. Under the corrected entry, you must put the date and stamp of the taxpayer (clause 1.6 of the Procedure for filling out the income and expense book).

If an organization maintains a book of income and expenses in electronic form, then errors are corrected by making an incorrect entry in the program with a minus sign and reflecting the correct operation.

If the book is in paper form, then you need to cross out the wrong indicator and enter the correct value. At the same time, as we said above, the correction must be certified by the signature of the head of the organization and the seal. In addition, the date of the revision must be indicated.

Such a procedure for making corrections to the income and expenditure book when applying the simplified taxation system is given in the letter of the Ministry of Finance of Russia dated December 15, 2003 No. 04-02-05 / 1/108 "On amendments to tax registers by organizations and entrepreneurs applying the simplified taxation system" ...

If errors in calculating the tax base are found for the last year, then you should not make corrections to the book of income and expenses of the current year.

The simplified taxpayers should make adjustments and recalculations of tax liabilities in the revised single tax declaration, payable in connection with the application of the simplified taxation system submitted for the past tax period.

The KUDiR must be filled in according to certain rules. Since this document in some cases is required to be submitted to the tax authorities.

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The presence of errors in it can lead to serious problems with the Federal Tax Service, as well as the imposition of fines and penalties.

General information

When an individual entrepreneur or a company switches to the simplified tax system, it is imperative to study the legislation covering this tax regime in maximum detail.

Since the use of a simplified taxation system is fraught with many nuances. All of them should be taken into account in a mandatory manner, otherwise the organization cannot avoid the close attention of the tax authorities and the conduct of a desk audit.

Basics of taxation

Today, the simplified taxation system can be used if certain conditions are met:

Fixed assets are recognized only the property that is directly involved in the activities of the enterprise.

The total cost of fixed assets should not exceed 40 thousand rubles. At the same time, the useful life is no more than 12 months.

All organizations, regardless of their type, must keep records of fixed assets when using the simplified taxation system.

Fixed assets registration is carried out by means of:

STS is of two types:

• income tax 6%;
• income tax 15%.

When using the 15% rate, the tax is levied on the part of the income that remains after deducting expenses from the profit received for the entire calendar year.

If a legal entity has decided to switch to a simplified taxation system, then it has the right to independently choose the scheme for calculating the amount of tax.

What reporting is submitted

The use of the simplified tax system is associated with the mandatory submission of reports to the Federal Tax Service. This process is carried out only once a year, but it should be treated as responsibly as possible.

To submit reports, you must submit the following documents:

1. Reporting regulated by the Federal Law.
2. Information about the number of employees hired ()

It is also necessary to submit reports to the pension fund, but this should be done quarterly. At the same time, a type form is required to be submitted on a quarterly basis.

It represents the calculation of insurance-type contributions of the FMOS, as well as in the Pension Fund of the Russian Federation. Do not forget that the FSS is also required to submit every quarter.

Normative base

The basis for maintaining a book on the simplified tax system today is tax legislation, or rather. Both organizations and individual entrepreneurs fall under its action.

The form for filling out this document, which is a register, is regulated.

According to order No. 135N, the book for the simplified tax system used by individual entrepreneurs and organizations has a different form from the books used by similar legal entities, but working on a different tax regime.

Merchants applying the simplified taxation system, for calculating the tax base, keep records of income and expenses on the basis of.

And at the same time, they are not required to keep accounting. Individual entrepreneurs and other organizations conducting KUDiR are obliged to carry out accounting.

Book of accounting of expenses and income under the simplified tax system

Today there are two types of KUDiR - old and new. Any can be used with the simplified tax system, but the new format for maintaining this book is more convenient.

If desired, legal entities and individual entrepreneurs can switch to the new format at the end of the calendar year - but you must notify the tax service in advance.

Document Sections

The books of income and expenses with a simplified taxation system of 6% and 15% do not differ from each other (in addition to the filled columns of some tables).

The title page is filled in as follows:

• the "OKUD form" field must remain empty (required in other taxation systems);
• the field under the name date: written in the date of the first entry in the document (format - yy.mm.hh.);
• “OKPO” field: must be filled in if there is a letter from Rosstat, which contains the necessary information;
• in the field "object of taxation" is written either "income minus expenses", or just income - depending on the selected form of the simplified tax system.

Section # 1 contains four tables. Each of them contains information for the quarters of the reporting period. Each table has 5 columns:

Section No. 2 is completed in the case of using the STS of the “income minus expenses” type and only if there are expenses for the acquisition of fixed assets (fixed assets), intangible assets.

Section No. 3 is filled out if a simplified taxation system of the “income minus expenses” type is used and the company incurred losses in the current tax period, or in the past.

Section # 4 was introduced quite recently - in 2013. It is required to fill it out only if the STS type "Income" is applied. It indicates all insurance-type premiums that reduce the simplified taxation tax.

With the object "income"

If a taxpayer uses a regime that involves payment of taxes on income, then filling in the column "expenses" is not required. Since there is no need to deduct expenses from the income received.

Therefore, there is simply no need for such information. But there are exceptions to this rule, enshrined at the legislative level.

The field "expenses" is required if:

• the company received any subsidies (their form is not important - monetary or other);
• the company provided any financial assistance.

That is why entrepreneurs who use a simplified taxation system of the “income” type are exempted from the need to fill in the column “expenses” in the KUDiR.

But, despite this, organizations of the type under consideration must necessarily keep records of some types of expenses. This applies to payments to various funds at their own expense.

If you have "income minus expenses"

Filling in the book of expenses and incomes of the USN 15% and 6% has its own characteristics. They must be taken into account without fail, otherwise there is a high probability of any problems with the tax service.

You need to pay attention to the following points:

• refund of advance payment, prepayment;
• income is not accounted for;
• expenses;
• payment in installments.

It happens that the contract is terminated and the prepayment is returned to the budget. In this case, the "expenses" in KUDiR should be reduced by the amount of the advance. In no case can this amount be recorded as expenses - the entry is made with a "-" sign.

The following budget receipts should not be included in the ledger of income and expenses:

• mistakenly transferred money;
• compensation for sick leave;
• vAT refunded amounts;
• return of the deposit if the company participated in any auction.

The consumable part must be covered in as much detail as possible. So when using such a regime, the tax service examines the section of expenses in as much detail as possible.

Any inaccuracy can be viewed as an attempt to lower the tax base. Moreover, the accounting of income is compulsorily carried out on a cash basis.

The procedure for filling out the KUDiR

The book of income and expenses must be filled out in accordance with the rules approved at the legislative level.

Otherwise, this document will not be considered valid. It is necessary to take into account all the important nuances regarding the information reflected in the KUDiR.

Reflection of income

In a document of this type, the section that contains reflected income is especially extensive. It is numbered 1. In this section there are tables, in the columns of which there is information about income.

The following data is taken into account:

• in column number 2:

• column No. 3 indicates the content and purpose of the operation performed.

The calculated tax base is reflected in column No. 4. The format of the tables is completely identical for each of the four quarters of the calendar year. The only difference is the information indicated in them.

Reflection of expenses

When checking the KUDiR, the tax service is very attentive to the section of expenses. Especially if the STS “income minus expenses” is applied, when the residual part of income acts as a taxable object (rate 15%). Expenses are reflected in sections 1, 2, 4.

Section 1 contains tables in the columns of which the information of the type under consideration is highlighted in maximum detail:

Section 2 displays information on the acquisition of fixed assets and intangible assets. Section 4 - reflects the expenses that allow you to reduce the amount of tax - directly advance payments on it.

Example of filling

It is very important to draw up a document of the type in question correctly, without any errors or inaccuracies. It is desirable to find. This will keep the chance of errors to a minimum.

When combining STS and UTII

How to set up KUDiR in 1C 8.3

Before proceeding with the formation of KUDiR in 1C 8.3, it is necessary to make a number of settings. This will avoid incorrect filling. Let's open and configure the accounting policy.

Where in 1C 8.3 is the book for recording income and expenses? Let's move on: Main - Settings - Accounting Policy:

Then you need to select the required one in the list of organizations and open its accounting policy:

If the object of taxation Income minus expenses is specified, then in 1C 8.3 access to the button Procedure for recognizing expenses is activated:

This function serves to select events that are needed in order to recognize expenses as lowering the tax base for the single tax:

Some events are checked and cannot be unchecked. This means that the event must necessarily occur in order to recognize the expense. Installation or removal of other checkboxes is performed depending on the needs of the organization:

• To get into the KUDiR material costsyou need to check the boxes: receipt of materials and payment for materials to the supplier.

According to the current legislation, to account for the cost of purchasing material assets, there is no need to check the boxes Transfer of materials to production and Reducing the cost of the remainder of the work in progress.

• For recognition and inclusion in the KUDiR purchase costsevents are necessary: \u200b\u200breceipt of goods, payment for goods to the supplier and sale of goods.

According to the current legislation, the costs of paying for the cost of goods purchased for further sale are recognized as soon as these goods are sold. Therefore, to account for these costs, you need to check the Sales of goods box.

Flag Receiving income (payment from the buyer) you can not bet, without fear of the consequences, thanks to the amendments to the legislation since 2011.

• To reflect input VATin KUDiR, check boxes are required: VAT is charged by the supplier and VAT is paid to the supplier.

Also in this section there is also a check mark Accepted expenses for goods (works, services). Each organization decides whether to install or remove it independently. If the box is not checked, then the input VAT will go to the KUDiR without waiting for implementation.

• For add. costs included in the cost the main points are: Receipt of additional. costs and payment to the supplier. If these 2 conditions are met, then the costs will be reflected in the KUDiR, without waiting for the write-off of inventories.

If you check the Write off inventory (these include additional costs), then the following condition will be met: add. costs will wait for implementation and when the write-off (sale) of goods occurs, then additional. expenses will be in the KUDiR.

• For customs payments The following are considered obligatory: The import of goods is registered and Customs payments have been paid.

There is also a third tick. The goods have been written off. If it is delivered, then customs payments will be included in the cost and will be in the KUDiR only after the goods are sold. There is a certain document (Letter of the Federal Tax Service of the Russian Federation for Moscow dated 03.08.2011 No. 16-15 / 0759978), which prescribes to do just that. Therefore, it is better to check the box to avoid tax claims.

For more details on how the procedure for recognizing expenses is set in the parameters of the Accounting Policy under the simplified tax system in 1C 8.3 Accounting 3.0, read Or see our video tutorial:

Now you need to go to KUDiR and make its settings directly in 1C 8.3. KUDiR is in the section Reports - USN - Book of accounting of income and expenses of USN:

In the book form itself, click on Show settings:

To display detailed string decryptions, check the Show decryptions box:

What inaccuracies can be made when determining the costs of acquiring fixed assets for tax accounting when applying the simplified tax system “Income minus expenses”, see our video:

How KUDiR is filled in 1C 8.3

Now, after all the settings have been made, we will form the KUDiR.

Important! Let us remind you once again that before the formation of the KUDiR in 1C 8.3, it is necessary to close the month and restore the sequence.

On the title page of the KUDiR, in addition to other data about the organization, it is necessary to check that the Taxable Object field is filled in.

KUDiR is divided into 4 sections:

• Income and expenses - Income and expenses are recorded chronologically.
• Expenses for fixed assets and intangible assets - costs for the purchase, construction of fixed assets and intangible assets are reflected (only for enterprises that have chosen “income minus expenses”).
• Calculation of the amount of loss - losses are recorded that reduce the base for the single tax (only for enterprises that have chosen “income minus expenses”).
• Reducing the amount of tax - the paid insurance premiums "for oneself" and for employees, if any, are recorded, by the amount of which the tax on the simplified tax system is reduced (with the STS “income”):

With the correct settings of the accounting policy, filling in the KUDiR in 1C 8.3 will occur automatically and without any particular difficulties. And there will be no question why KUDiR is not formed in 1C 8.3.

How to avoid mistakes with simplified taxation system in 1C 8.3 and correctly reflect some types of income and expenses in KUDiR read Or see the following video:

Manual correction of KUDiR records

Sometimes an accountant is faced with the need to correct the records of the KUDiR. For this, 1C 8.3 provides a document Records of the book of accounting of income and expenses (STS)... It is not difficult to find it: Operations - USN - Entries of the book of income and expenses (USN):

In the form that opens, it is proposed to fill out the document:

• Organization -we select from the list of the directory of the Organization the one that applies the simplified tax system (if there are several of them);
• the date – the default is the current number;
• room – will be filled in automatically when posting a document:

• Income and expenses – data is entered to correct section 1 of the KUDiR;
• Calculation of expenses for the acquisition of fixed assets – data on the OS is entered to correct section 2 of the KUDiR;
• Calculation of expenses for the purchase of intangible assets – data on intangible assets are entered to correct section 2 of the KUDiR:

After the document is posted, the data will go to the KUDiR in the appropriate sections:

Checking the correctness of filling in the KUDiR

1C 8.3 has a report which will help to make sure that the KUDiR is filled in correctly. It is easy to find it: Reports - Accounting analysis - Analysis of the state of tax accounting according to the simplified tax system:

In the form that opens, just select the period, organization and click Generate. Each digit can be deciphered by simply clicking on it:

In accordance with article 346 of the Tax Code of the Russian Federation, individual entrepreneurs and some legal entities are required to maintain such an accounting register as KUDiR. When filling out the book of accounting of expenses and incomes, business entities must reflect only accurate and verified data, on the basis of which their obligations to the budget will be formed. The KUDiR does not need to be registered with the Tax Service at the place of registration of individuals and legal entities. But when conducting an audit, representatives of regulatory bodies require this accounting register from business entities, as well as.

For which tax regimes is KUDiR mandatory?

The book of accounting of income and expenses is mandatory for individual entrepreneurs and some categories of legal entities that have chosen the following tax regimes:

Tax regimes	Features of conducting KUDiR
STS	, providing for the payment of advance payments by business entities, which are calculated according to data from the KUDiR
OSNO	The general taxation system, which was chosen by individual entrepreneurs, requires the mandatory maintenance of a book of accounting of expenses and income
ESHN	Individual entrepreneurs who are engaged in agricultural activities must conduct KUDiR
PSN	Business entities for general statistics of income and expenses conduct KUDiR, since they pay taxes in advance

Advice: when filling out the book, business entities must indicate not only the costs that were associated with the acquisition of materials, goods and services that will later be involved in the production process or sold, but also data on general business costs.

How should you keep a ledger of expenses and income?

Entrepreneurs are obliged to keep a book of accounting of expenses and income throughout the entire period of state registration. All primary accounting data are entered into KUDiR on a cash basis (the first event is payment). All sheets in the book should be numbered in chronological order, after which it is stitched. On the last sheet, the KUDiR is certified by the seal and signature of an individual entrepreneur or the head of a commercial organization (indicated on the title page). The total number of numbered sheets is also indicated here and the date of opening the book is indicated.

Advice: if a business entity ignores the requirement of Federal legislation and does not keep a book of expenses and income, financial sanctions will be applied to it. The regulatory authorities will impose a fine on the offender, the amount of which is 2,000 rubles. For legal entities, higher limits of penalties are set - 10,000 rubles.

Nuances you need to know about when filling out the KUDiR

If individual entrepreneurs and accountants of commercial organizations do not know how to properly keep a book of expenses and income, they should contact the regulatory authorities, where they will answer all questions and teach. Business entities obliged to conduct KUDiR should always remember the following nuances:

1. When filling out the book, all data are entered in chronological order.
2. If a business entity did not run a business in the reporting period, he must still have a book drawn up.
3. The basis for making an entry in the KUDiR are primary documents.
4. All washed down should be done in Russian, blue paste, in rubles (with kopecks, for example, 80.55).
5. A separate line is allocated for each business transaction.
6. If errors were made in the book of accounting of expenses and income, then they need to be corrected according to the rules of the "red storno", by the proofreading method or by the method of double entry. It should be noted that each correction must be certified by the signature and seal of an individual entrepreneur, and for legal entities - a director or chief accountant.

Advice: Currently, entrepreneurs are allowed to keep a book of accounting of expenses and income in both paper and electronic form. If you plan to use computer technology for these purposes, then you should create such an accounting register in Excel, where you can use various formulas for calculating.

The form of the book of accounting of expenses and income (it includes a title page and 4 sections) was approved by the Order of the Ministry of Finance of the Russian Federation, issued on October 22, 2012 under number 135n. If an individual entrepreneur cannot fill out a KUDiR on his own, then he should contact an accountant or use special online services.

What should you pay attention to when filling out the KUDiR?

When filling out the book of accounting for expenses and income, business entities and accountants should pay attention to the following points:

• if mistakes are made, the sheets must not be torn out (you need to make corrections in such a way that Federal legislation allows);
• each entry that is made in the KUDiR must be confirmed by the corresponding primary documentation;
• you cannot combine several records in one line or column;
• if a business entity maintains a book for recording expenses and income in electronic form, then for each reporting period, he must make a printout, certify it and file it in a separate folder in chronological order;
• an increase in the authorized capital and the received financial assistance should not be reflected in the KUDiR.