How to add additional salary for the last month. Corrections and recalculations of wages. Accounting for additional accrual of insurance premiums in accordance with the verification act
Good day. It has been a long time since I was heard :) Today I want to clarify the specifics of recalculations in ZUP 3.0 for the previous periods. This article talks about how it works inside and, accordingly, you can control this process. After all, for sure, you have come across the fact that the program unexpectedly charges a person with incomprehensible amounts, reverses them, there are some differences ... and you did not want this, or did not want to.
but this did not happen))
Let's start. First, recalculations occur at the moment when you consider the salary as the document "Payroll". To do this, it provides a tab "Additional charges, recalculations". The first thing I want to advise you: always check the data on the plate"Additional charges, recalculations"... They may appear there without your knowledge, and you will not understand why the amount in the calculation is not the same.
In theory, in the header of the document, we are always warned that the program is going to recalculate someone or that it needs to be refilled. some were not counted.
How does the program know who I need to count and for which month?
She determines this based on your actions. Did you check the document retroactively? The program looked at the employees who were in this document and recorded their list. Did you make a correction (for example, you revised your timesheet for the last month)? The program remembered all of this report card and this month will be recounted. Almost all documents, both personnel and accounting, are affected. At the same time, it is not important for the program whether your touching the document has affected the salary or not.
Let's say you went to a job and wrote a comment there, and then re-posted the document. Neither salary, nor date of admission, nor position ... touched nothing. But the program does not know why you overwrote the document of the previous period, it is not a telepath, it simply recorded this employee.
The second tip (aka the first secret): through "all functions" get into the information register "Salary recalculation". Don't be lazy and get in! Climb in there before every payroll calculation and after every document touched back.
Many accountants take this advice as the fact that they have a new job, which they already have enough. But do not go there, you will not understand the logic of work, and if the program is like a black box for you, then you will not make friends with it. Friendship begins with understanding a friend's inner world! If you do not care about your opponent's inner world, then he is not your friend.
So, are you in? Fine. As a rule, it is empty and there is not a single line, but as soon as you touch something retroactively, a record will appear containing the employee and the month that needs to be recalculated.
Third tip: if you do not agree with the intention of the program to recount the employee, erase the line from this register.
1. How do the lines appear, do you already understand? fine.
2. When filling out the "Payroll" document and posting it on the basis of the lines in the register, the recalculation and filling of the plate "Additional charges, recalculations" are made.
3. Recalculated employees are removed from the register and it becomes empty.
4. When you cancel the posting of the "Payroll" document, the lines are returned to their place, so that when you refill it again, everything will fall into place.
Fourth tip (maybe it will be fixed): before filling in the document "Payroll" post it!
Based on the algorithm, after the document is posted, the register is cleared. If you refill it without distributing, then the program will not know who needs to be recalculated, and the tabular section with recalculations will be empty. This was true for release 21. In 22nd I had not yet had time to check.
Another nuance, if you click on the list of people to be recalculated in the document, the information register list form will open "Recalculation of salaries".And there will also be a button "delete" one record.
P.S. (important)
The reason for this investigation was the endless recalculations when transferring the initial data from Accounting 3.0. When you go, you will have to touch all the techniques and translations)) after that, erase all the contents of the register " "Recalculation of salaries", otherwise you will receive a recalculation of everything and everything for all years. Getting started in ZUP 3.0 with data transfer from Accounting 3.0
Here's what happened in the demo database when re-applying one job. And with the transition from 1C Accounting 3.0 to 1C ZUP 3.0, you will re-post everything that is possible:
That's all, questions in the comments and don't be afraid of the program, you need to understand it and it will repay you with love.
Good day!
All happy newcomers !!!
Salary and personnel of a public institution, revision 3.1 (3.1.3.274) We consider January 2018.
In December 2017, there was a calculation that should coincide with the calculation in ZBU 1.0
The situation is as follows - in December 2017, employees were hired, but they were not charged and paid salary.
In WKSU 3.1, I also deleted the lines with the salaries of newly hired employees.
The question is how to calculate their salary in January 2018 for December 2017
In ZBU 1.0, it is necessary to indicate the "accrual mode" - "last month" in the Salary accrual document and fill in the necessary employees.
That I could not charge the same in WKSU 3.1
Point on the right path. Where to look for additional accruals?
TurboConf 5 - expanding the capabilities of the 1C Configurator
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Sample order for the recalculation of wages
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Recalculation of salaries for previous years
In the order for hiring on September 1, 2010, an error was made in the amount of salary - by 50 kopecks. less than in the staffing table and employment contract. In October 2013, an order was issued on the recalculation of salaries. For what period can it be recalculated - from September 1, 2010 or from January 1, 2013? Do I need to submit corrective certificates 2-NDFL for 2010-2012?
The Labor Code of the Russian Federation does not contain provisions on the statute of limitations for the amounts of underpayments made in previous periods. Nevertheless, based on the totality of the requirements of individual norms of legislative and regulatory acts, it can be concluded that in this situation the statute of limitations does not apply.
If the body considering an individual labor dispute has recognized the employee's monetary claims as reasonable, they are satisfied in full (Article 395 of the Labor Code of the Russian Federation).
The employer's obligation to timely and in full pay wages to the employee, and even more so the delayed amounts, remains throughout the entire period of the employment contract. Therefore, the additional payment must be made for the entire period during which the salary was not paid in full (Clause 56 of the Resolution of the Plenum of the RF Armed Forces of March 17, 2004 No. 2).
In the 2-NDFL certificates, data on corrections for previous periods are entered in the case when the tax was calculated incorrectly.
Tax agents are required to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid (clause 4 of article 226 of the Tax Code of the Russian Federation). In the situation under consideration, the amount of tax was withheld on the basis of the accrued salary, with respect to the unpaid amounts, the employee did not receive income.
Consequently, the employer did not have an obligation to withhold tax.
Thus, it seems legitimate to include the amount of the additional payment in the income of the current year, so there is no need to submit corrective certificates.
October 2013
Please help me figure out the situation: since September 2014, the employee has not been paid a 25% bonus (there was no order). The director revised the order of September 2014, which indicated this payment. For what period can you recalculate and pay money? The accountant was given a fact - to pay. For what period can we pay (7 months have already passed)?
Answer
we report the following: If an employee was entitled to a supplement since September 2014, but it was not charged, then now an additional charge should be made for the entire period when it was not paid. After all, the period for which the recalculation is made, the employee worked and, according to the employment contract, he was guaranteed this premium.
If the employee's salary was not charged in full earlier, then it is imperative to recalculate and recharge. If the payment of the salary (allowances, additional payments) is provided for by the local documents of the institution, the employment contract with the employee, but for some reason was not charged on time or not in full, then the employer must now charge it in full for the entire time.
Payment of wages not in full is a violation. Make additional accrual of additional payments on the basis of the order of the head with the registration of a certificate in the form 0504833.
It should be said that if the institution does not recalculate, then the employee can apply to the labor inspectorate or the court with a claim for the payment of the lost amounts, as well as compensation for the delay in the payment of the allowance. An employee can apply to the labor dispute commission within three months from the day when he learned or should have learned about the violation of his right (Article 386 of the Labor Code of the Russian Federation).
However, the Labor Code of the Russian Federation does not set limits on the period for applying to the labor inspection. This means that an employee (or a former employee) can file a complaint there with a violation of labor rights and after several years, if he missed the deadline for appealing to the labor dispute committee or the court without good reason.
In fact, when additional taxes are charged, we are talking about correcting accounting errors.
The rules for correcting errors and disclosing information about errors in accounting and reporting are established by PBU 22/2010 "Correction of errors in accounting and reporting", approved. by order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n.
The procedure for correcting a significant error of the previous reporting year, revealed after the approval of the financial statements for this year, is determined by paragraph 9 of PBU 22/2010, in particular, these errors are corrected:
1. Entries on the relevant accounting accounts in the current reporting period. In this case, the offsetting account in the records is the account of retained earnings / uncovered loss. Thus, when correcting material errors in the accounting of previous reporting years, transactions are generated (with appropriate analytics) - Debit 84 Credit 68
2. By recalculating the comparative indicators of the accounting statements for the reporting periods reflected in the accounting statements of the organization for the current reporting year, except for cases when it is impossible to establish a connection between this error and a specific period or it is impossible to determine the impact of this error as a cumulative total in relation to all previous reporting periods.
The recalculation of the comparative indicators of the financial statements is carried out by correcting the indicators of the financial statements, as if an error in the previous reporting period had never been made (retrospective recalculation).
Retrospective restatement is performed in relation to comparative indicators starting from the previous reporting period presented in the financial statements for the current reporting year in which the corresponding error was made.
In case of correcting a significant error of the previous reporting year, revealed after the approval of the financial statements, the approved financial statements for the previous reporting periods are not subject to revision, replacement and re-submission to the users of the financial statements (clause 10 of PBU 22/2010).
If your organization belongs to small businesses and is not an issuer of publicly placed securities, then it has the right to correct a significant error of the previous reporting year, revealed after the approval of the financial statements for this year, in the manner prescribed by paragraph 14 of PBU 22/2010, without retrospective recalculation (Clause 9 PBU 22/2010). According to clause 14 of PBU 22/2010, the error of the previous reporting year, revealed after the date of signing the financial statements for this year, is corrected by entries in the corresponding accounting accounts in the month of the reporting year in which the error was detected.
According to the Instructions for the application of the Chart of accounts of financial and economic activities, approved. by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n:
Thus, when the penalties and fines additionally accrued on the basis of an act of the tax authority are reflected in accounting, the following entries are formed (with appropriate analytics): Debit 99 (91) Credit 68.
The procedure for correcting errors identified by the taxpayer in calculating taxes is determined by Article 54 of the Tax Code of the Russian Federation, and amendments to tax returns are determined by Article 81 of the Tax Code of the Russian Federation.
If errors (distortions) are found in the calculation of the tax base relating to the previous reporting (tax) periods, the recalculation of tax liabilities is carried out in the period of the error (paragraph 2, clause 1 of article 54 of the Tax Code of the Russian Federation).
According to the letter of the Federal Tax Service of Russia dated November 21, 2012 No. AS-4-2 / \u200b\u200b19576, after a decision is made based on the results of a tax audit, a taxpayer is not required to submit an updated tax return. At the same time, it should be borne in mind that the Tax Code of the Russian Federation does not contain a prohibition on the filing of revised tax returns for the relevant tax period in the event of the appointment, conduct or end of an on-site tax audit of this period. In particular, there is no prohibition on filing a revised tax return after a decision has been made based on the results of this audit. Accordingly, this right of a taxpayer to submit a revised tax return must also correspond to the authority of the tax authority to check it (resolution of the Arbitration Court of the North Caucasus District of December 25, 2014 in case No. A53-6091 / 2014).
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Additional tax assessment: transactions, reporting, tax audit reports.
How to reflect in the accounting and declaration of additional taxes, penalties and fines? This question worries all accountants, since this topic has to be dealt with quite often.
Consider the topic of additional tax assessment based on the results of an audit for companies in the general regime. In principle, there is no big difference in additional tax assessment in special regimes, the only question is in profit tax and deferred difference.
How to reflect interest and fines in accounting?
On the basis of the inspection report, the tax authorities issue fines and penalties. These sanctions are reflected by posting
At what point are fines and penalties recorded? We do the posting during the period of signing the decision on the tax audit.
Neither fines nor penalties in this case reduce the income tax base, therefore they are always formed at the expense of the company's net profit (clause 2 of article 270 of the Tax Code of the Russian Federation). And since these amounts are not taken into account in expenses, there is no difference between tax and accounting.
In April 2014, the tax authorities made a decision on the audit, on the basis of which LLC “Cruise” was fined under Article 122 of the Tax Code of the Russian Federation for non-payment of VAT in 2013 in the amount of 13,845 rubles. In addition, the company was charged a penalty in the amount of 2,465 rubles.
In April, the accountant made the entries:
D-t 99 "penalties and sanctions" K-t 68 \u003d 13 845 rubles. - a penalty has been charged for non-payment of VAT;
D-t 99 "penalties and sanctions" K-t 68 \u003d 2465 rubles. - accrued penalties
How to properly charge additional tax?
What is additional tax assessment? In fact, this is an accountant's mistake. Therefore, it needs to be corrected in the reporting of the period to which they relate.
If an error is found for the current year, taxes are additionally charged on the date of the decision on the check.
If an error was found when calculating taxes for the last year, and the balance has not yet been approved, then additional charges must be made in December last year.
Particular attention should be paid to additional tax charges for previous periods, for which reporting has already been submitted. It all depends on whether the amount is significant or not.
Minor errors are reflected at the date of detection (verification decisions). In accounting, such errors are interpreted as losses of previous years identified in the reporting period. They are reflected by wiring.
D-t 91 (D-t 99 when additional income tax is charged) K-t 68
For significant errors, another rule. They are reflected by wiring
Let's take a closer look at how to make corrections in reports on specific taxes, since each tax has its own characteristics.
Additional accrual of income tax
Additional accrual of income tax can occur only in two cases: either you have underestimated income, or overestimated expenses, respectively, if errors are found, you should either show income or reduce costs.
If you have underestimated costs in the previous tax period, then there is no need to make corrections in tax accounting for the current year. You do not need to submit an updated declaration - according to the results of the inspection, the inspectors will do it themselves: they will additionally charge the amount of tax and reflect it in the accounting card for settlements with the budget.
Some expenses need to be canceled not only in tax, but also in accounting. Such expenses, for example, can be attributed to the incorrect accrual of depreciation. In this case, in accounting for the current year, it is necessary to reflect the profit of previous years. In addition, a permanent negative difference is formed in the accounting, as a result of which a permanent tax asset (PNA) is formed.
Changes in accounting and tax accounting are not common. Sometimes the amounts are reduced only in tax accounting. For example, they can include payments to unrealistic suppliers, which the inspectors considered to be fly-by-night firms. Then there will be no changes in accounting.
In 2014, Xenon2 LLC had an on-site tax audit. As a result, the inspectors considered that in 2013 the company was working with unrealistic suppliers and removed their payment for products in the amount of 65,000 rubles. On this amount, additional income tax was charged 65,000 * 20% \u003d 13,000 rubles.
In addition, there was a clear overstatement of depreciation by 14,000 rubles. For this violation, the amount was charged
14,000 * 20% \u003d 2800 rubles.
For LLC "Xenon2" these costs were not significant. Consequently, the accountant, based on the results of the audit in 2014, makes the entries:
D-t 99 sub-account "losses of past years" K-t 68 \u003d 13,000 rubles. - additional income tax for 2014 was charged on the basis of the audit report;
D-t 02 K-t 91 \u003d 14,000 rubles. - reflects the profit of previous years, revealed in the reporting year;
D-t 99 subaccount "conditional income tax expense" K-t 68 \u003d 2800 rubles. (14,000 rubles x 20%) - reflects the conditional income tax expense;
D-t 68 K-t 99 subaccount "PNA" \u003d 2800 rubles. (20,000 rubles x 20%) - reflected a permanent tax asset;
D-t 99 sub-account "losses of past years" K-t 68 \u003d 2800 rubles. - additional income tax for 2013 was charged based on the results of the audit;
When adjusting income, you need to follow the same rules as when adjusting expenses. There will be no changes in tax accounting, therefore, there is no need to submit a "revision".
If you underestimated income in accounting, then in the current period you need to show the profit of previous years and reflect the permanent tax asset (PNA). In the case when you reflected everything correctly in accounting, there is no need to make adjustments in the current period.
Income tax adjustment and posting scheme
Tax additional charges of VAT.
As for VAT, the situation is twofold. The law does not give a clear answer to the question of where to include the VAT amounts additionally charged as a result of the audit.
As the tax authorities explain, the additionally accrued VAT amount can be taken into account in expenses only in one case - if such an amount forms the initial cost of goods (work, services) (Article 170 of the Tax Code of the Russian Federation), and the accountant mistakenly accepted it for deduction. After the receipt of the inspection certificate, such amounts can be included in the cost price if this amount is already involved in the calculation of income tax (letter of the Ministry of Finance of Russia No. 03-07-11 / 222 dated 07.06.08).
In all other situations, in the opinion of the tax authorities, the additionally charged VAT cannot be included in expenses on the basis of paragraphs. 19 Art. 270 of the Tax Code of the Russian Federation, where it is clearly defined that it is not permissible to accept the tax charged to the buyer as a cost.
But there is an opinion that VAT, like any other tax, can be attributed to other costs associated with production and sales, which reduce the taxable base for profit (clause 1, clause 1 of article 264 of the Tax Code of the Russian Federation). Even the courts in such cases sometimes take the side of the taxpayer (Resolution of the Federal Antimonopoly Service of the North Caucasian District No. А32-5096 / 2007-12 / 27 of 08/10/2009).
To avoid disputes with tax authorities, you may not include the additional VAT charged in expenses, then you need to reflect a permanent tax liability.
A tax audit was carried out at OOO Reglament, as a result of which the inspectors canceled the VAT deduction adopted in the previous tax period in the amount of 26,000 rubles. This amount is immaterial for the company. This deduction cannot be included in the value of the goods.
Upon receipt of the audit report, the accountant did not include this amount in expenses for taxation of profits.
Accounting entries for additional VAT charges:
D-t 91 K-t 68 \u003d 24,000 rubles. - VAT additionally charged;
D-t 99 subaccount "PNO" K-t 68 \u003d 4800 rubles. (24,000 rubles x 20%) - PNR is reflected.
Additional tax assessment: property tax, transport and land taxes
If the inspectors checked the property tax, transport tax or land tax and made an additional charge, such amounts reduce the taxable profit base (clause 1 of clause 1 of article 264 of the Tax Code of the Russian Federation).
In rare cases, when checking one tax, inspectors make corrections in tax cards for other taxes. Most often, this needs to be done by accountants.
The easiest way is to make additional tax assessments and include them in the expenses of the current tax period. In accounting, such expenses are also taken into account in the expenses of the current year at the date of the decision on the audit. Then there will be no difference between tax and accounting.
In 2014, Karp LLC passed a tax audit and, as a result, the inspectors charged additional property tax for 2013 in the amount of 6345 rubles and transport tax in the amount of 12 797 rubles.
The accountant makes the following entries.
D-t 91 K-t 68 \u003d 6 345 rubles. - additional property tax was charged for 2013;
D-t 91 K-t 68 \u003d 12 797 rubles. - additional transport tax for 2013 was charged.
If a company wants to challenge a verification decision
If the company does not agree with the decision of the tax audit, it can challenge it out of court.
Do postings need to be done if the decision is challenged? Of course, given the accounting rules, any transaction requires some kind of record. But there may be a chance that you will have to go to court and go through several court instances that overturn the decision of the previous instance. Then the accountant will have to make adjustments several times in a row, which will significantly complicate her work. In addition, there may be a possibility of a negative decision for the company, as a result of which it will be necessary to form a provision and make a posting
Therefore, it is wiser for the company not to make any corrections until the final judgment is made. Then you can make transactions and reflect them in the period of the judgment.
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Schemes for correcting old errors
How to fix the error of the past periods in accounting, taxes and insurance premiums, taking into account both official and unspoken rules
Mistakes are unpleasant in and of themselves. And if they can also be fined for them, it's not fun at all. You can avoid fines if you fix everything in time and correctly. This article is dedicated to fixing past errors. As with the current periods, as a rule, there are no difficulties.
Correcting last year's accounting errors
The new Accounting Law did not change anything in this matter. Thus, the mistakes of the past must be corrected according to the familiar scheme.
(1) You yourself define and establish the criterion for materiality of an error. It must be enshrined in the accounting policy p. 3 PBU 22/2010; p. 4 PBU 1/2008
Correcting tax errors
By errors, we mean an incorrect calculation in the declaration (already submitted by you to the inspectorate) of any amounts that affect the calculation of tax. If you find any inaccuracies in the accounting before submitting the declaration, then simply correct them before drawing up it.
A universal way to correct errors is to submit an updated declaration for the period in which the error was made (hereinafter referred to as the “erroneous” period). Therefore, we immediately want to draw attention to the peculiarities of drawing up and submitting an updated declaration to the inspection:
However, the specific procedure for correcting the error depends on the type of tax and on what the error led to: to understate the tax amount or overstate it.
Errors that understated tax
If, as a result of an error, the tax amount was underestimated, then the adjustments must be made according to the following scheme. And it doesn't matter which tax you underestimate.
(1) There is no deadline for submitting a revised declaration. However, there will be no penalty for understating the tax only if the error is found and corrected before the inspection itself found such an error or appointed an on-site tax audit for this period of sub. 1 p. 4 art. 81 of the Tax Code
If you submit a clarification, but do not pay the arrears and penalties before that, then you may be fined for late payment of tax a sub. 1 p. 4 art. 81, art. 122 of the Tax Code of the Russian Federation. True, the submission of a clarification in this case may be a mitigating circumstance, referring to which, you can reduce the penalty f sub. 3 p. 1 art. 112 Tax Code of the Russian Federation; Resolutions of the FAS MO dated July 16, 2012 No. A40-90732 / 11-91-391, dated May 22, 2012 No. A40-41701 / 11-91-182; FAS SZO dated 22.05.2012 No. A05-8232 / 2011.
Errors that overstate the tax
The mistakes that led to the overpayment of taxes, you can not correct at all, because this way you will not make the budget worse. But the correction of such mistakes is beneficial to the organization itself - why should it be in vain to part with money?
If you make any corrections to the tax calculation, then in the event of a documentary audit, you must be able to prove that the tax base of the previous period was calculated incorrectly. This means that you should have more than just documents confirming specific income or expenses. You need to have all other primary documents that were taken into account when calculating the tax for the year in which the mistake was made.
The error correction features depend on the type of overvalued tax.
Income tax and VAT can be corrected in two ways: either by submitting a revision, or by correcting them with the current period. But let's make a reservation right away: when correcting errors made in the calculation of VAT, the scheme below is applicable only to those of them that are related to the calculation of the tax base. That is, taxable income was overstated, the tax rate was incorrectly applied (18% instead of 10%), and so on.
(1) The risk is associated with the fact that the inspectors believe: the correction of errors that led to the overpayment of tax is limited by the time allowed by the Tax Code for offset and tax refund in clause 1 of Art. 78 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 05.10.2010 No. 03-03-06 / 1/627. If you are willing to take a risk, then it is justified only if the mistake led to an overpayment of tax. Indeed, only in this case you comply with all the conditions for correcting errors provided for by the Tax Code of the Russian Federation, Art. 54 of the Tax Code
(2) Please note that the revised declaration, according to which the amount of tax is reduced, is the reason for the appointment of an on-site inspection of the specified period (including repeated) clause 10 of Art. 89 of the Tax Code
Correct calculation error income tax in the current period as follows:
Correct calculation error tax base for VAT in the current period, if you focus on the Tax Code, you can do so p. 1 of Art. 54 of the Tax Code of the Russian Federation:
You register the initial invoice, reflecting the amount data with a minus;
You register the corrected invoice in the usual way;
- the error did not affect the issued invoices, then correct the data of the sales ledger. For example, if the same invoice was mistakenly registered twice in it, then its total data with a minus sign can be registered in the sales book of the current period.
- do not want disputes with the inspector and Letters of the Ministry of Finance dated 02.11.2011 No. 03-07-11 / 294, dated 01.09.2011 No. 03-07-11 / 236, dated 26.07.2011 No. 03-07-11 / 196:
- remove the deduction in the previous period, reflecting in an additional sheet to the purchase book the amount of the wrong invoice with a minus sign;
- submit a revised declaration for the quarter in which the wrong invoice was reflected;
- reflect the indicators of the corrected invoice in the purchase book of the current period;
- we are ready to argue with the inspection - to withdraw the deduction in the previous period (as already described above), but in the same period and to deduct VAT on the corrected invoice. Most courts support this approach; Resolutions of the Presidium of the Supreme Arbitration Court of 03.06.2008 No. 615/08, of 04.03.2008 No. 14227/07; FAS CO of 08/20/2012 No. A35-8786 / 2011; FAS MO dated 07.09.2011 No. A40-136255 / 10-129-436; FAS UO dated 24.05.2011 No. F09-1652 / 11-C2; FAS PO dated 12.04.2011 No. A55-14064 / 2009. If the correction of the error did not lead to a decrease in the amount of tax, then the penalty will not have to be paid at all. But a revised declaration will be needed (if the amount of VAT in the erroneous invoice does not match the amount of tax in the corrected invoice).
However, please note that this scheme is applicable for correcting errors in VAT only if you focus on the Tax Code. Indeed, in the Rules for maintaining a book, sell well approved. Resolution No. 1137 does not say a word about correcting errors in the current period. Moreover, these Rules provide for the registration of corrected invoices in an additional sheet of the sales ledger for the quarter of excessive VAT charge, clause 11 of the Rules for maintaining the sales ledger; p. 3 of the Rules for filling out an additional sheet of the sales book, approved. Resolution No. 1137. That is, the Rules, as it were, suggest correcting all errors only during the period of their occurrence. For clarification, we turned to the specialists of the Federal Tax Service.
FROM AUTHORIZED SOURCES
“If the tax base for VAT was unjustifiably overstated in one of the previous quarters (for example, if the amounts were erroneously included in the transactions subject to VAT), the error must be corrected. Clause 1 of Art. 54 of the Tax Code provides for the possibility of correcting such errors in the current period. However, then it would be necessary to reflect the transaction with a minus sign in the sales ledger for the current period. And the Rules for keeping the sales ledger, approved by Decree No. 1137, do not provide for such entries. Therefore, in order to correct the mistake in such a situation, it is necessary to fill in an additional sheet of the sales book for the period when the mistake was made in paragraph 3 of section. 4 appendix No. 5, approved. Resolution No. 1137. That is, it will not be possible to correct it by the current period, taking into account the Rules approved by the Government.
I do not exclude that on the ground, tax inspectors may bring claims to organizations for understating the VAT base for the current period and bring them to justice under Art. 122 NK R F ".
It turns out that income tax can be corrected in the current period without fear. But this cannot be said unequivocally about VAT. However, the Tax Code rules undoubtedly carry more weight than the Sales Ledger Rules. And the arbitration courts will certainly agree with this.
If the error is related with underestimation of VAT deductions, it needs to be corrected in a special order. After all, VAT deductions are not involved in the formation of the tax base (which is defined as the cost of goods (works, services) sold, clause 1 of article 154 of the Tax Code of the Russian Federation). Thus, the acceptance of a deduction relating to the previous tax period does not lead to a recalculation of the tax base of the current tax period and Letter of the Ministry of Finance dated 25.08.2010 No. 03-07-11 / 363. This means that the above scheme is not applicable at all.
Let's dwell on the statement in more detail forgotten deductions input VAT - when you did not reflect the invoice in the purchase book in the period in which you became entitled to the deduction.
(1) The Ministry of Finance believes that the deduction must be declared only in the quarter in which the right to deduct appeared, and the current Rules for maintaining the purchase book do not provide for the registration of invoices in later quarters x Letters of the Ministry of Finance dated 13.02.2013 No. 03-07- 11/3784, dated 14.12.2011 No. 03-07-14 / 124. However, the Supreme Arbitration Court has a different position, and it should be adhered to by the lower courts. Resolution of the Presidium of the Supreme Arbitration Court of November 22, 2011 No. 9282/11, of June 15, 2010 No. 2217/10, of June 30, 2009 No. 692/09
If you reflected the invoice on time - in the period in which you became entitled to this deduction, but then it turned out that mistake admitted to the invoice itself, the situation is as follows. The supplier should send you a revised invoice. And you need:
Property tax. The error can be corrected only by submitting a revised declaration for the "erroneous" period.
This is due to the form of the declaration and the peculiarities of calculating the property tax. After all, it reflects the residual value of fixed assets only for the current year. If you made a mistake with the cost of fixed assets last year and correct it in the property tax reporting of the current period, then you will only have the correct tax for the last quarter. And the tax amounts for the previous periods will not change.
Land tax. And here you can not do without clarification. After all, the land tax declaration is drawn up similarly to the "property" one: it is impossible to reflect tax recalculations for previous years.
But the result of correcting errors on property tax and land tax will affect the calculation of income tax only in the current period - the amounts of land and property tax that were overcharged earlier can be included in income at the time the error is discovered. There is no need to charge expenses retroactively by filing a profit revision. After all, earlier you reasonably included the accrued taxes in the “profitable” expenses. Resolution of the Presidium of the Supreme Arbitration Court of January 17, 2012 No. 10077/11.
Correcting errors in insurance premiums
Before correcting them, decide whether this is exactly a mistake of the past period. For example, if you mistakenly charged an employee in the previous period less than necessary, this should not affect the amount of insurance premiums of the previous period. After all, you will reflect the additional accrual of income as the current period - and in the current period this payment should be taken into account for the purposes of calculating insurance premiums. In this case, you do not need to pay additional contributions for the past periods, nor charge and pay penalties.
But if this is still a mistake of the previous period, for which reporting has already been submitted, and it led to an underestimation of contributions, it must be corrected. Here is the error correction option, leading to underpayment of contributions, offer extrabudgetary funds.
(1) This is due to the fact that inspectors can enter into the program only the data contained in the current reporting
If you want to fix the error that led to overestimation of contributions, you can reflect its correction in the current reporting (by reducing the contribution base in the reporting period) Part 2 of Art. 17 of Law No. 212-FZ. You can also draw up updated reporting, but you are unlikely to be able to submit it in electronic form. So you have to submit it either in person or send it by mail.
When correcting errors, do not forget to draw up an accounting statement. It should reflect not only the essence of the detected error, but also how you correct it and in what period. Such a certificate is the primary document substantiating your entries both in accounting and in tax art. 313 of the Tax Code of the Russian Federation; clause 1 of Art. 9 of the Law of 06.12.2011 No. 402-FZ.
Accounting entries for additional payroll for the previous year, the balance sheet was submitted to the IFNS
- on the accrual and payment of material assistance, benefits and compensations;
- on payment of vacation pay and compensation for unused vacation;
- on deductions from salaries to compensate for losses from marriage, shortages, theft, damage to material values, etc .;
- on payment by employees of trade union dues, utilities and other services;
- on deductions from wages under writ of execution based on a court decision, etc.
On credit, in the transactions of account 70, the amounts owed by the enterprise / organization to the employee are displayed, on debit - the decrease in such debt due to the payment of wages or other amounts due to employees in accordance with the law, or the occurrence of the employee's debt to the enterprise.
Payroll and accounting
Tax burden and profitability: FTS has updated intersectoral indicators The Tax Service has published updated information with which organizations and individual entrepreneurs can assess their tax risks.< … Чем грозит «опасная» запись в ЕГРЮЛ Недавно налоговики начали исключать из ЕГРЮЛ организации, в отношении которых в реестр внесены записи о недостоверности сведений.
Info
The registration authority has such a right if the record of inaccuracy is contained in the Unified State Register of Legal Entities for more than 6 months. At the same time, even a really working company can be excluded.< < …
The employer must ask the employee for a photo for the pass in writing.To place a photo of the employee on the work pass, the organization must request his consent to the processing of personal data.< … Главная → Бухгалтерские консультации → Бухгалтерская отчетность Актуально на: 13 апреля 2017 г.
Payroll and tax transactions
Then this amount of VAT can be attributed to the expenses of the current period. Or include in the cost of purchased goods (works, services), if the company has not yet accounted for them in expenses (p.
2 tbsp. 170 of the Tax Code of the Russian Federation) Inspectors added additional tax amounts that need to be restored. Expenses can only include tax on goods, works, services that the company began to use for non-taxable operations. Or if the company received a subsidy from the federal budget to reimburse the costs associated with payment for purchased goods (works, services), including tax (sub.
2, 6 p. 3 art. 170
Important
Tax Code of the Russian Federation) Property tax, transport or land tax Yes (subparagraph 1 of clause 1 of article 264 of the Tax Code of the Russian Federation) Personal income tax No, the tax must be withheld from the income of an individual. If the company does not pay any amount to an individual, then it is necessary to inform the inspectors that it is impossible to withhold tax (cl.
5 tbsp. 226 of the Tax Code of the Russian Federation) Penalties and fines No (clause 2 of Art.
Additional charges for on-site inspection: how to reflect in accounting
The obligation to submit financial statements to the tax office is established for all organizations (subparagraph 5 of paragraph 1 of article 23 of the Tax Code of the Russian Federation). And how and when can you submit the adjustment balance to the tax office? We will tell you about this in our consultation.
The rules for compiling the balance sheet are established not by tax, but by accounting legislation. At the same time, the current legislation in the field of accounting does not allow correcting the accounting statements already approved by the owner.
Attention
Therefore, further we proceed from the assumption that the reporting by the owners has not yet been approved, because only in this case, corrective reporting can be drawn up. Although here, too, not everything is so unambiguous: whether or not to make an adjustment balance depends on the nature of the error found.
Adjustment balance for tax 2017
For example, on loans: This includes the amount for alimony, for compensation for damage caused. Withholdings are carried out after taxation of earnings:
- Dt 70 Kt 76 - amounts of enforcement orders were withheld;
- Dt 70 Kt 73 - other deductions from the employee's income are reflected.
In the event that the employee was on sick leave, the employer should calculate payments for the period of illness upon presentation of a certificate of incapacity for work.
Based on the results of calculations, the following postings can be generated:
- Dt 20 (23, 25, 26, 44) Kt 70 - hospital payments are accrued at the expense of the employing organization;
- Dt 20 (23, 25, 26, 44) CT 69.1 - sick leave at the expense of the FSS.
An example of accounting entries for wages Suppose that employee KV Ivanov is paid wages for September in the amount of 36,000 rubles.
Payroll transactions
- Vacation reserves - accounting transactions
- Sick leave from the point of view of accounting
- Financial assistance to an employee
- Maternity leave - payments and postings in accounting
- Payroll Delay Compensation: Calculation and Posting
- Alimony in accounting
- Payroll transactions to an employee's card
- Payroll to an employee in accounting
- Payment of wages from the point of view of accounting
- ZP escrow transactions
- Return of salary for accounting
- Deductions from wages in accounting
Payroll records 4 Deduction transactions for unworked vacation days upon dismissal In settlements with employees of an enterprise, a situation is often encountered when an employee leaves who has taken leave in advance.
The vast majority of organizations have hired employees on their staff. Therefore, the payment of remuneration to employees, deductions from wages, the calculation of social contributions to funds is a common practice in the course of current work.
Below we will talk about what transactions for wages and taxes need to be reflected in the accounting, what records should be issued. Varieties of Payroll and Tax Transactions Total employee payroll for the month is displayed on the last day of that month. In this case, the amounts are formed for the calculated tax (personal income tax), assessed insurance premiums. In some cases, the accrual occurs at other times. We are talking about payments when granting leave, when an employee is dismissed and other cases of calculation. Wages are formed using account 70. Accounting is kept separately for each employee.
If the inspectors have charged additional property tax, land or transport tax, these amounts can also be included in other expenses for the current period, dispensing with the specification. These examples relate to situations where the company made a profit during the error period.
In order to take into account the additionally assessed taxes for the year in which there was a loss, officials recommend drawing up a revision (letter of the Ministry of Finance of Russia dated March 15, 2010 No. 03-02-07 / 1-105). Indeed, in the current period, you can correct those shortcomings due to which the overpayment was formed.
And in this case, the company did not pay tax to the budget. But this is debatable. Arrears, for example, on transport tax, are taken into account by the company in expenses (subparagraph 1 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). It is necessary to include the amount of taxes in expenses at the time of their accrual, that is, on the date of entry into force of the decision on the audit (subparagraph 1 of paragraph 7 of article 272 of the Tax Code of the Russian Federation).
So, if a material error is revealed in the balance sheet submitted to the tax inspectorate, then it is corrected according to the corresponding accounting accounts in December of the reporting year (clause 8 of PBU 22/2010). After correcting the error, new financial statements are prepared, called "revised".
In a machine-readable form submitted to the tax office, you must fill in the "Correction number" field with the value "1- -". If the statements are not prepared on machine-readable forms, then it is necessary to indicate in it that they are revised.
This revised reporting must be re-submitted to the tax authorities, as well as to all other authorities where it has already been submitted (to participants, to Rosstat authorities, etc.). Moreover, if the financial statements are not revised, in the event of a material error, it is necessary to recalculate the comparative indicators in the statements.
Also, income tax arrears cannot be written off to costs.But, for example, transport or land tax can be written off to costs in the current period based on the decision of the inspectors (see table below). What additional charges can be written off in tax accounting, and what cannot be charged What tax is additionally charged Is it possible to include additionally charged amounts in expenses Income tax or simplified tax No (paragraph 4 of Art.270
Tax Code of the Russian Federation) VAT Inspectors accrued tax on the sale of goods, works, services No (clause 19 of Article 270 of the Tax Code of the Russian Federation). But the tax, which the company mistakenly did not impose in excess of the price of the goods, can be tried to collect from the buyer (resolution of the FAS of the Far Eastern District of December 12, 2011 No.
Ф03-6075 / 2011) Tax authorities removed VAT deductions If the company accepted VAT deduction unlawfully, it is impossible to include its amount in expenses. Exception - inspectors refused to deduct tax, which refers to non-taxable transactions.
This means that in the current reporting, the indicators of the past period should be reflected as if the mistake had never been committed. This is called retrospective recalculation. Recall that a material error is an error that, alone or in combination with other errors, can affect the economic decisions of users made on the basis of financial statements (paragraph 3 of PBU 22/2010). The procedure for determining the level of materiality, depending on the magnitude of the error and its nature, is established by the organization in the Accounting Policy for accounting purposes (for example, a distortion of 10% or more of any reporting item). If the error is insignificant, then the submitted tax accounting statements are not re-revised, and the identified errors are corrected in the current reporting period.
Additional accrual of wages for previous periods is reflected using the document "Payroll to employees
organizations ". To carry out additional accruals in the document, you should:
- Indicate the current month of calculation in the head of the document.
- Fill in the list of employees for whom additional payroll will be made.
- On the “Accruals” tab, add lines with the basic charge, for example, “Salary by day” and the amount of additional accruals for the previous period. In order for additional accruals to be accounted for as accruals of the previous period, it is necessary to indicate the previous period (the month for which additional accruals are performed) in the "Period" (Start, End).
Attention! After the additional accrual of wages for the previous period is reflected when performing automatic filling and calculation of data, on the tabs "Contributions", "Contributions to FT" and "Personal Income Tax", lines for additional accruals for previous periods will be automatically added.
They find us: additional payroll for the previous period, how to add salary for the last month in 1s 8 2, additional payroll for the previous period in 1c, additional payroll for the previous period, additional accrual of insurance premiums for previous periods in 1s 8 2, additional payroll, additional payroll for the last month, how to make additional payroll, order for additional payroll sample, as reflect the additional accrual of insurance premiums
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