In accordance with the established procedure, from January 1, 2002, all enterprises are required to keep tax records. Each fact of the economic activity of the enterprise must be reflected not only in terms of accounting, but also tax accounting.
System tax accounting organized by the taxpayer independently, based on the principle of the sequence of application of the norms and rules of tax accounting, that is, it is applied sequentially from one tax period to another. The procedure for maintaining tax records is established by the taxpayer in accounting policy for the purposes of taxation, approved by the relevant order (instruction) of the head.
Tax accounting registers are tabular forms of systematizing tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation and the rules for drawing up an income tax return. The basis for entry in the tax accounting register are primary documents and accounting registers.
By taxable objects, the registers are grouped as follows:
Registers of accounting for income from sales - data are generated on the proceeds from the sale of goods, the performance of work, the provision of services;
Cost accounting registers - data on the costs incurred for the production of goods, the performance of work, the provision of services are generated;
Registers of income and expenses from sales - data on the sale of property and property rights are generated;
Registers of accounting for non-operating income and expenses - non-operating income and expenses are formed in a separate register according to the rules of tax accounting;
Loss registers - data on losses accepted for taxation under certain conditions are formed.
Tax accounting registers are compiled on paper or in electronic form (in Excel spreadsheets).
Tax accounting registers can have a two- or three-level hierarchy, for example:
Level 1 - tax accounting cards; references - calculations;
Level 2 - analytical and / or synthetic registers of income and expenses;
Level 3 - consolidated registers of income and expenses.
Consolidated statements of tax accounting are compiled on the basis of synthetic statements. Synthetic statements are compiled to decipher the indicators included in the summary statements. Synthetic statements are compiled on the basis of data accounting and / or analytical statements of tax accounting.
Analytical statements are filled out on the basis of data from tax accounting cards or on the basis of primary accounting documents. Analytical statements are compiled to decipher the indicators included in the synthetic statements.
A significant part of tax accounting registers is filled on the basis of accounting registers:
Analytical and/or synthetic statements,
Magazines - warrants,
Cards for separate accounts,
Balance - turnover sheets and others.
Part of the tax accounting registers is maintained on the basis of:
Account cards and
Help - calculations.
Cards are maintained for tax accounting:
fixed assets and intangible assets,
Certain deferred expenses and
Loss write-off accounting.
Fixed asset accounting cards are filled out on the basis of primary documents. Cards for writing off losses, accounting for expenses (losses) of future periods are maintained on the basis of tax accounting records.
References - calculations are made to account for individual objects of tax accounting, for example:
normalized expenses,
Reserve for doubtful debts,
The amount of loss accepted for tax purposes on the transfer of the right to claim before the due date of payment and others.
Part of the tax accounting registers is maintained on the basis of primary accounting documents, for example, a statement of voluntary insurance of employees.
Tax accounting registers are compiled monthly or quarterly with a cumulative total.
Cells of tax registers of different levels are interconnected and correspond to the lines of the income tax declaration. To every line tax return an accounting register is compiled or each line of the tax declaration corresponds to a specific cell of the tax accounting register. The number and list of tax registers are determined by the number of lines of the tax declaration that must be completed and the requirements for maintaining tax records of income and expenses imposed by the Tax Code of the Russian Federation.
At the heart of any model of tax accounting are accounting registers, the information in which is systematized in order to form a base for income tax. For tax accounting, both accounting and analytical tax accounting registers can be used.
Requirements for analytical registers are established in Art. 313 and 314 of the Tax Code of the Russian Federation. The data of primary documents are grouped in accordance with the requirements of tax legislation in specially developed analytical tax accounting registers, which are summary forms systematization of data without distribution (reflection) according to accounting accounts. The systematization of the data of primary accounting documents in tax accounting registers is carried out on the basis of their grouping without being reflected in the accounting accounts. This is the main distinguishing feature of tax accounting registers.
Forms of analytical tax accounting registers for determining tax base in without fail must contain the following details:
Register name;
Period (date of compilation);
Measures of operations in physical and monetary terms;
Name business transactions;
Signature, transcript of the signature of the person responsible for compiling the specified register.
When compiling registers, the following goals should be achieved:
Minimization of labor costs for further processing of information;
Ability to transfer data from tax registers to a tax return directly or after minor processing;
Possibility to carry out subsequent checks of the correctness of data transfer from accounting registers.
Tax accounting data are grouped in registers by continuously reflecting accounting objects in chronological order. Analytical accounting is organized by the taxpayer in such a way that it is possible to trace the procedure for the formation of the tax base
In accordance with Article 314 of the Tax Code of the Russian Federation, the correspondence of accounting accounts in tax accounting is not indicated - only the name of the business transaction (or a group of transactions of the same name) and their amount are reflected. However, in order to facilitate the cross-reconciliation of accounting and tax accounting data, it may be very useful to include correspondence of accounts in the tax accounting register form (but as reference, and not basic information).
According to Article 314 of the Tax Code of the Russian Federation, the correctness of the reflection of business transactions in tax accounting registers is ensured by the persons who compiled and signed them.
Correction of an error in the tax accounting register must be confirmed by the signature of the person who made the correction, indicating the date and justification for the correction.
When storing tax accounting registers, they must be protected from unauthorized corrections.
Tax accounting can be organized both in independent tax accounting registers and in accounting registers, supplemented with details necessary for calculating income tax. At the same time, tax accounting indicators in registers can:
Coincide with accounting indicators;
Have a different value calculated in a separate register.
The first option arises if the requirements of tax and accounting coincide and only the appropriate construction of an analytical section of accounting registers is necessary, and also if the accounting rules allow for variability in the reflection of business transactions, and there is also an option that coincides with the requirements of tax accounting .
The second option occurs when the requirements of tax and accounting do not coincide under any circumstances. The use of accounting registers for tax accounting is possible provided that tax accounting is maintained on an accrual basis. With the cash method, this is impossible, since the requirements of accounting and tax accounting regarding the moment of reflection of business transactions do not coincide.
AT informational message The Federal Tax Service of Russia "The tax accounting system recommended by the Federal Tax Service of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code Russian Federation» provides a number of concepts used in the maintenance of tax accounting registers:
Objects of tax accounting - property,
Obligations and business operations of the organization, valuation which determines the size of the tax base of the current reporting tax period or the tax base of subsequent periods;
Tax accounting units - objects of tax accounting, information about which is used for more than one reporting (tax) period;
Tax accounting indicators - a list of characteristics that are essential for the accounting object;
Tax accounting data - information on the value or other characteristic of the indicators (value of the indicator) that determine the object of accounting, reflected in the development tables, accountant's certificates and other documents of the taxpayer, grouping information about the objects of taxation.
Registers of business transactions
1. Register of accounting for property acquisition transactions (works, services, rights).
2. Register of accounting for property disposal operations (works, services, rights). Income register Money is formed to summarize information about the receipt of funds in the organization. Entries are made for each fact of receipt of funds to the settlement account of the organization or cash desk.
3. Register of cash receipts. The register of accounting for cash receipts is formed to summarize information on the receipt of cash in the organization. Records are made for each fact of receipt.
4. Register of cash flow.
5. Register of accounting for the amounts of accrued penalties.
6. Register of accounting for labor costs.
7. Register of accounting for the accrual of taxes included in expenses.
Business transaction registers are a source of systematized information about the operations carried out by the organization, which in one way or another affect the value of the tax base in the current or future periods. This list includes all major transactions related to the loss or acquisition of ownership of objects of civil rights (property, including money, work, services, rights) in transactions with third parties. With regard to operations carried out by the institution to recognize debts and other objects of taxation established by the Tax Code of the Russian Federation, the list may be supplemented. In particular, it does not contain registers for accounting for operations to identify inventory results, revaluation of property (except for depreciable property and valuable papers).
Registers of accounting for the state of the tax accounting unit
1. Register of information about the object of fixed assets.
2. Register of information about the object of intangible assets.
3. Register of information on purchased consignments of goods recorded according to the FIFO (LIFO) method.
4. Register of information on purchased batches of raw materials/materials accounted for using the FIFO (LIFO) method.
5. Register of information on the movement of goods accounted for by the average cost method.
6. Register of information on the movement of purchased raw materials / materials, accounted for by the average cost method.
7. Register of deferred expenses.
8. Register analytical accounting operations on the movement of receivables. Entries in the registers of accounting for operations on the movement of receivables (accounts payable) are made on all facts of the occurrence and repayment of receivables (accounts payable) for any reason from the beginning of the tax period to the reporting date.
9. Register of transactions on movement accounts payable.
10. Register of accounting for settlements with the budget. The register of accounting for settlements with the budget is formed to summarize information on the state of settlements with the budget. Entries are made for each fact of accrual and transfer of tax (fee) amounts to the budget.
11. Register of movement of the reserve for doubtful debts.
12. Register of expenses for warranty repairs.
13. Register of penalties settlements. The income accounting register of the current period is formed to summarize information on operations for obtaining income of the reporting (tax) period, used when filling out the declaration on corporate income tax. The maintenance of the register should ensure the possibility of grouping incomes by their types.
Registers of accounting for the status of a tax accounting unit are a source of systematized information about the status of indicators of an accounting object, information about which is used for more than one reporting (tax) period. The maintenance of the register should ensure the reflection of information about the state of the accounting object for each current date and the change in the state of tax accounting objects over time. The information on the value of indicators contained in the registers is used to form the amount of expenses to be accounted for as part of a particular cost element in the current reporting period.
Accounting registers earmarked funds non-profit organizations
1. Register of receipts of target funds.
2. Register of accounting for the use of targeted revenues.
3. Register of accounting for target funds used for other purposes.
The register of receipts of targeted funds by non-profit organizations is formed to summarize information on funds, other property, works, services received as part of charitable activities, including in the form of charitable assistance, donations, other targeted receipts, targeted financing and funds received in in the form of gratuitous assistance (assistance) received by non-profit organizations, including budgetary institutions, during the tax period in accordance with paragraphs. 15 p. 1 art. 251 of the Tax Code of the Russian Federation, paras. 6 and 8 paragraph 1 of Art. 251 of the Tax Code of the Russian Federation, paragraph 2 of Art. 251 of the Tax Code of the Russian Federation (target funds) for the maintenance of non-profit organizations and their statutory activities. In accordance with Art. 251 of the Tax Code of the Russian Federation, accounting for income and expenses of targeted funds, as well as the amounts of income and expenses from activities related to the receipt of income from sales, and non-operating income and expenses is carried out separately.
The register reflects the funds recognized in accordance with Ch. 25 of the Tax Code of the Russian Federation for non-profit organizations, including budgetary institutions, with targeted funds for each fact of their receipt, at the time of actual receipt of property, goods, works, services and rights. The register of receipts of target funds during the tax period is maintained in chronological order, indicating the type of receipts - the name of the received target funds and the assigned code.
Registers of intermediate settlements
1. Register-calculation Formation of the value of the accounting object.
2. Register-calculation Accounting for depreciation of intangible assets.
3. Register-calculation of the cost of written-off raw materials and (or) materials using the FIFO (LIFO) method.
4. Register-calculation of the cost of written-off goods using the FIFO (LIFO) method.
5. Register-calculation of the cost of raw materials/materials written off in the reporting period.
6. Register of accounting for doubtful and uncollectible receivables based on the results of the inventory as of the reporting date.
7. Register-calculation of the reserve for doubtful debts of the current reporting (tax) period.
8. Register of accounts payable based on the results of the inventory as of the reporting date.
9. Register of accounting contracts for voluntary insurance of employees.
10. Register of expenses for voluntary insurance of employees.
11. Register-calculation of expenses for voluntary insurance of employees of the current period.
12. Register-calculation of repair costs for the current reporting period.
13. Register-calculation of repair costs accounted for in the current and future periods.
14. Register of accounting for non-operating expenses on transactions for the assignment of rights of claim related to future periods.
15. Register-calculation of the reserve for warranty repairs.
16. Register-calculation of the coefficient for recalculation of the reserve of expenses for warranty repairs
Interim settlement registers are designed to reflect and store information on the procedure for the taxpayer to calculate intermediate indicators necessary for the formation of the tax base in the manner prescribed by Chapter 25 of the Tax Code of the Russian Federation. Intermediate indicators are understood as indicators for which there are no corresponding separate lines in the declaration, i.e. although their values are involved in the formation of reporting data, but not in full through a special calculation or as part of a generalizing indicator. The indicators of registers of this group should fully reflect all stages of intermediate calculations and the value of all indicators involved in the calculation.
Reporting data generation registers
1. Register-calculation of accounting for depreciation of fixed assets.
2. Register-calculation of the cost of goods written off (sold) in the reporting period.
3. Register of accounting for other expenses of the current period.
4. Register-calculation Financial results from the sale of depreciable property.
5. Register of accounting for the value of other property sold.
6. Register-calculation of accounting for the balance of transportation costs.
7. Register of non-operating expenses.
8. Register-calculation Financial result from the realization of the rights that were acquired earlier as part of the transaction financial services(Clause 3, Article 279 of the Tax Code of the Russian Federation).
9. Register-calculation Financial result from the assignment of rights of claim (expenses for the implementation of rights, except for situations of sale of previously acquired rights).
10. Register of income of the current period. The income accounting register of the current period is formed to summarize information on operations for obtaining income of the reporting (tax) period, which is used when filling out the corporate income tax declaration. The maintenance of the register should ensure the possibility of grouping incomes by their types.
11. Register of accounting for losses of servicing industries.
12. Register-calculation Financial result from the activities of service industries and farms.
Reporting data generation registers provide information on the procedure for obtaining the values of specific lines of the tax Declaration.
A generalizing feature for all of the above registers is the formation of final tax reporting data in them. At the same time, in these registers, as a result of calculations, other information is also identified and systematized, transferred to the Registers of accounting for the status of a tax accounting unit or Registers of intermediate settlements.
Maintaining registers for the formation of reporting data provides information on the procedure for obtaining the values of specific lines of the tax return. At the same time, in these registers, as a result of calculations, other information is also identified and systematized, transferred to the registers of accounting for the state of the tax accounting unit or registers of intermediate settlements.
Analytical registers should be interconnected with tax declarations and calculations.
The forms of tax accounting registers and the procedure for reflecting analytical data in them were developed by the taxpayer, i.e. managers and specialists of JSC "RSK "MIG" independently and are established by the annexes to the accounting policy of the organization for tax purposes.
M.P. Zakharova, lawyer
According to Art. 120 NK may be fine:
After many years of discussion about the need to introduce tax liability for the absence of tax accounting registers or their incorrect filling in, such liability appeared in the Tax Code of the Russian Federation. Since September 3 last year, a gross violation of the rules for accounting for income and expenses and objects of taxation is considered, in particular, and Art. 120 of the Tax Code of the Russian Federation; sub. "c" paragraph 45 of Art. 1, paragraph 1 of Art. 10 of Federal Law No. 229-FZ dated July 27, 2010:
There is no doubt that tax authorities, guided by the updated art. 120 of the Tax Code of the Russian Federation, they will be fined for the absence or incorrect completion of books of purchases and sales, books of accounting for income and expenses of simplistic people, and income tax registers.
“If, according to the Tax Code of the Russian Federation, the taxpayer is obliged to maintain any accounting document in order to calculate the tax, then this document can rightfully be attributed to tax accounting registers. Such documents, in particular, include books of sales and purchases, a book of income and expenses, although they are not called registers. Therefore, the absence or systematic incorrect filling of books of purchases and sales, books of accounting for income and expenses of simplistic people are a gross violation of the rules for accounting for income and expenses and objects of taxation, responsibility for which is established by Art. 120 of the Tax Code of the Russian Federation.
The rules for maintaining tax accounting registers, provided for in Art. 313 of the Tax Code of the Russian Federation, imply a certain degree of freedom of the taxpayer, but their maintenance is mandatory. And for their absence, taxpayers can also be fined under Art. 120 of the Tax Code of the Russian Federation”.
Is it really?
When making amendments, the developers lost sight of the fact that the first part of the Tax Code of the Russian Federation does not contain the concept of a tax accounting register. Registers are only briefly mentioned there. I paragraph 4 of Art. 88 Tax Code of the Russian Federation. In particular, it is said that during desk audit the taxpayer may submit extracts from tax accounting registers to the inspectorate.
The Law on Accounting contains the concept of an accounting register a paragraph 1 of Art. 10 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting". However, it is also impossible to derive the concept of a tax register from it. After all, this is a term tax legislation, and it must be determined precisely by H To paragraph 3 of Art. 11 Tax Code of the Russian Federation.
The concept of a tax register can be found in Chap. 25 "Corporate income tax". Thus, analytical tax accounting registers are consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of this chapter, without distribution by accounting accounts. The registers should systematize and accumulate information from primary documents accepted for accounting and analytical tax accounting data for calculating tax bases s Art. 314 Tax Code of the Russian Federation.
Agree, the definition is very good. And, for example, the books of accounting for the income and expenses of the simplistic people are quite consistent with it. Only now it is impossible to extend the concept of a register, given for the purposes of income tax, to other taxes without a special indication of this directly in the Tax Code. I Decision of the Supreme Arbitration Court of the Russian Federation dated January 26, 2005 No. 16141/04. And he is not.
As you can see, the composition of the offense in Art. 120 of the Tax Code is not formulated clearly enough, and this is contrary to the principles of establishing liability and Clause 4 of the motivational part of the Ruling of the Constitutional Court of the Russian Federation of December 6, 2001 No. 257-O.
According to Art. 120 of the Tax Code of the Russian Federation can be fined for the absence or incorrect completion of only documents directly named tax registers in the Tax Code of the Russian Federation.
This means that this is the rare case when one can talk about the ambiguity of tax legislation, which should be interpreted in favor of the taxpayer. a paragraph 7 of Art. 3 Tax Code of the Russian Federation. Therefore, if the Code does not directly call any document a tax register, then it is impossible to fine for its absence or incorrect filling.
it general rules. Now let's look at what specific tax documents can be called registers.
All VAT payers must keep books of purchases and sales. But they are not called tax accounting registers either by the Codec With paragraph 3 of Art. 169 Tax Code of the Russian Federation, not even the Rules for keeping these books G approved Decree of the Government of the Russian Federation of 02.12.2000 No. 914. It's funny, but we can say that the Russian Ministry of Finance itself does not consider the books of purchases and sales as registers. If we look at the Procedure for filling out the VAT tax return developed by him, we will see that it is compiled on the basis of sales books, purchase books and data from tax accounting registers a Clause 4 of the Procedure for filling out a tax return for value added tax, approved. Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n.
Although both accountants and courts often refer to purchase and sales books as tax ledgers and Decrees of the FAS VVO of August 24, 2009 No. A82-15261 / 2008-27; FAS VSO dated 05/11/2010 No. A33-3985 / 2008; FAS UO dated 05.05.2010 No. Ф09-2994 / 10-С2; FAS SZO dated March 14, 2006 No. A56-1646 / 2005; of the Ninth Arbitration Court of Appeal dated August 12, 2009 No. 09AP-15822/2008-AK, 09AP-16330/2008-AK, for the purposes of bringing to responsibility under Art. 120 of the Tax Code, they are not tax accounting registers. For their absence or incorrect filling can not be fined.
Does the Tax Code of the Russian Federation call this document a tax register? In the chapter on the simplified taxation system there is not a word about tax registers. In Art. 346.24 "Tax accounting" of the Tax Code of the Russian Federation only says that simplistic people must keep records of income and expenses for the purpose of calculating the tax base for tax under the simplified taxation system in the book of income and expenses.
The Ministry of Finance of Russia and the tax authorities sometimes used to call the book of accounting for income and expenses of simplistic people the tax register. m Letters of the Ministry of Finance of Russia dated April 15, 2003 No. 16-00-14 / 132, dated December 15, 2003 No. 04-02-05 / 1/108; Letter No. 03-12/150 of UMNS of Russia for Moscow dated December 27, 2001. Now tax inspections, justifying the prosecution of simplistic people for incorrectly filling in or the absence of a book of accounting for income and expenses, they will most likely remember that even the Supreme Arbitration Court of the Russian Federation once called it a tax accounting register a Decision of the Supreme Arbitration Court of the Russian Federation dated September 8, 2004 No. 9352/04. However, at that time, the Supreme Arbitration Court did not consider the issue of bringing to tax responsibility for the incorrect maintenance of the book on new edition Art. 120 NK. So it cannot be said that the position of the EAC on the issue we are considering has already been formed.
Incorrect completion of the book of accounting for income and expenses, or even its absence, is not a basis for bringing a simplistic person to tax liability under Art. 120 of the Tax Code of the Russian Federation.
Regarding the books of purchases and sales, the books of accounting for income and expenses of organizations using simplified taxation, the judge of the Supreme Court holds the same opinion. arbitration court RF.
Judge of the Supreme Arbitration Court of the Russian Federation, PhD in Law
“In my opinion, one cannot be held liable under Art. 120 of the Tax Code of the Russian Federation for the absence or incorrect completion of books of purchases and sales, books of accounting for income and expenses of simplistic people, since in Ch. 21 "Value added tax", 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation, they are not called tax accounting registers. However, it is difficult to say how the practice of the courts will develop.
In ch. 25 of the Tax Code of the Russian Federation contains the concept of tax accounting registers a Art. 314 Tax Code of the Russian Federation. But the fact is that the registers for corporate income tax are kept at their own will, if in accounting registers insufficient information to determine the tax base.
And the tax authorities cannot force taxpayers to keep these registers t Art. 313 of the Tax Code of the Russian Federation.
Even for the absence or incorrect filling of income tax registers, it is impossible to fine.
However, the judge of the Supreme Arbitration Court of the Russian Federation did not agree with us.
“ Since income tax registers are maintained at the request of taxpayers, the organization, approving the accounting policy, simultaneously determines tax accounting registers a Art. 313 of the Tax Code of the Russian Federation. I believe that in this regard, the tax authorities have the right to fine the organization for the absence of only those income tax registers that it itself approved as mandatory in the accounting policy.
HAC RF
Thus, it would be better if in the accounting policy you approve only those tax accounting registers for income tax that you will definitely keep.
Since 2011, the mention of tax accounting registers has also appeared in Ch. 23 "Income tax individuals» Tax Code of the Russian Federation. The Code calls so the income records of individuals maintained by tax agents s paragraph 1 of Art. 230 of the Tax Code of the Russian Federation; paragraph 16 of Art. 2, paragraph 2 of Art. 10 of Federal Law No. 229-FZ dated July 27, 2010. But according to Art. 120 of the Tax Code of the Russian Federation, only taxpayers can be fined. After all, in the definition of the concept of a gross violation of the rules for accounting for income and expenses and objects of taxation, it refers specifically to the taxpayer X Art. 120 Tax Code of the Russian Federation. In addition, the penalty for this offense, which led to an underestimation of the tax base, is calculated from the amount of unpaid tax a paragraph 3 of Art. 120 Tax Code of the Russian Federation. But the tax agent does not pay tax, he only transfers it in the budget t Art. 19 of the Tax Code of the Russian Federation, paragraph 1 of Art. 24 Tax Code of the Russian Federation.
For the absence or incorrect completion of books of purchases and sales, books of income and expenses when applying the simplified taxation system, registers for income tax, personal income cards under Art. 120 of the Tax Code of the Russian Federation cannot be fined.
The courts have also repeatedly concluded that under Art. 120 Tax Code tax agents cannot be fined I Decrees of the FAS MO dated 08/09/2007 No. KA-A41 / 7340-07; FAS SZO dated 06/07/2004 No. A66-838-04, dated 11/25/2003 No. A21-4891 / 03-C1, dated 20.02.2003 No. A05-10341 / 02-535 / 14, dated 06.16.2003 No. A05-15583 / 02-872/13; FAS PO dated 04/01/2004 No. A49-4573 / 03-206A / 17; FAS CO dated 08/06/2004 No. A35-6672 / 03-C23. Justifying this position, the Federal Antimonopoly Service of the West Siberian District, in particular, pointed out that the concept of a gross violation of the rules for accounting for income and expenses and objects of taxation was formulated in relation to the taxpayer, and the expansion in law enforcement practice of the scope of tax liability is unacceptable about Decree of the FAS ZSO dated April 21, 2005 No. F04-2289 / 2005 (10564-A45-32).
Although in arbitration practice there were also cases when the courts confirmed the legitimacy of holding tax agents liable under Art. 120 N To Decrees of the FAS DVO dated November 24, 2004 No. F03-A24 / 04-2 / 2967; FAS ZSO dated 04/07/2005 No. F04-1832 / 2005 (9990-A27-7).
Tax agents cannot be held liable under Art. 120 of the Tax Code of the Russian Federation for the absence or incorrect completion of personal income records.
Here is what the judge of the Supreme Arbitration Court of the Russian Federation thinks about the possibility of holding tax agents liable.
“Since Art. 230 of the Tax Code introduced the obligation of tax agents to maintain tax accounting registers, and there should be liability for failure to fulfill this obligation.
But Art. 120 of the Tax Code is formulated in such a way that it is impossible to understand from it whether it is possible to fine tax agents. Prior to these amendments, the practice of the courts was ambiguous. And after the amendments, arbitration practice has not yet been formed. And which way she will go is not known.Attention
Tax agents and entrepreneurs under Art. 120 NK cannot be fined.
Therefore, entrepreneurs cannot be held liable for the absence or incorrect filling, for example, of a book of income and expenses for the purposes of calculating VAT L Order of the Ministry of Finance of Russia No. 86n, Ministry of Taxes of Russia No. BG-3-04 / 430 dated 13.08.2002 or ECX H.
In addition, these documents are not recognized by tax registers. In ch. 23 of the Tax Code of the Russian Federation does not say a word about the need for entrepreneurs to keep a book of accounting for income and expenses. And in the chapter on ESHN, the entrepreneur has the obligation to fill out the accounting book, but neither the Codex calls it the tax accounting register With paragraph 8 of Art. 346.5 of the Tax Code of the Russian Federation, nor the Ministry of Finance in the procedure for filling it out I Order of the Ministry of Finance of Russia dated December 11, 2006 No. 169n.
Of course, you need to keep books of purchases and sales, as well as books of income and expenses, as this will simplify the calculation of taxes. In addition, the penalty under Art. 120 of the Tax Code of the Russian Federation for the absence or incorrect maintenance of these documents, of course, will have to be challenged in court. And whether the courts will agree with our arguments - time will tell.
Tax accounting registers - these are documents where all the initial (primary) data necessary for calculating the tax are entered. What are the requirements for creating tax accounting registers and how to properly form the tax base with their help, we will tell in our article.
Significant place in the activities of organizations and individual entrepreneurs occupies tax records. In order to organize this work and to group data on payments to the budget, tax accounting registers, which summarizes information from primary documents necessary for the calculation of various taxes.
For creating tax accounting registers the taxpayer can use his own ideas, or he can use existing forms. The entire list of forms must be reflected in the accounting policy and approved by issuing an appropriate order. This is the aim of the norm contained in sec. 7 art. 314 of the Tax Code of the Russian Federation.
Business entities are given the right to choose the form of one or another tax accounting register. The main thing is that it should be clear from it how and from what primary documents this register is created. Moreover, it is allowed to group information in a table or express it in text form.
But there is also a strict requirement to indicate in tax accounting registers a number of props. Their list is defined in the Tax Code of the Russian Federation.
Let's see how the list of required details in the registers for income tax looks like. According to par. 10 st. 313 of the Tax Code of the Russian Federation, these should be:
In Art. 314 of the Tax Code of the Russian Federation, it is determined that entering data into tax accounting registers produced sequentially by date. Each primary document must be in its place in accordance with this rule. Withdrawals or extra inserts are not allowed.
NOTE! To confirm the accuracy of the data entered in tax accounting registers, you can use, among other things, an accounting primary, if it meets the requirements of the law. On this account, there is a letter from the Ministry of Finance of Russia dated January 17, 2014 No. 03-03-06 / 1/1156, in which this provision is substantiated separately.
AT tax registers sometimes mistakes are made. You can fix them, but only if 2 conditions are met:
It is forbidden to disclose the data contained in the registers, since this information is classified as a tax secret. According to the letter of the Ministry of Finance of Russia dated April 12, 2011 No. 03-02-08 / 41, the offender faces not only administrative, but also tax liability.
Consider which tax accounting registers for income tax are needed to fill out the corresponding report. This will make it possible to understand general principle data information.
This declaration requires at least 2 registers:
The difference between the data from these registers will allow you to calculate the profit.
However, in practice, everything is not so simple, since both income and expenses can both relate to production and sales in the main activity, and be non-operating - depending on the activity and types of operations. In this case, additional tax accounting registers.
If the taxpayer has no desire to form their own tax accounting registers, he can apply existing samples. They can also be found in the documents of the Ministry of Taxes and Dues of the Russian Federation dated 12/19/2001, which are devoted to the tax accounting system and are recommended for calculating income tax. These recommendations are still relevant today, so the use of registers from the proposed list will be justified.
Example
The accounting department of Spektr LLC enters the information required to determine the amount of income tax for the 1st half of 2016 into tax accounting registers, namely:
It turned out that during the specified period the company had no income outside the implementation process, and there were no corresponding expenses, therefore, in the next chapter, we will consider only tax registers drawn up as part of the main activity.
Continuation of the example
The income structure of Spektr LLC in the 1st half of 2016 is as follows (revenue is indicated):
All implementation must be included in this register, except for the one specified in Art. 251 of the Tax Code of the Russian Federation. VAT and excises are not included in the sales amount.
Data to be entered into this tax ledger are taken from accounting, namely from account 90, which records sales, and account 91, which reflects other income and expenses.
To make it easier for the taxpayer to navigate, our website contains tax registers. Sample income register can be seen by clicking on the following link.
The register in which expenditure operations to determine the amount of income tax, it is more difficult to conduct than the one where income is paid. The fact is that individual expenses are treated differently in tax and accounting. As a result, adjustments have to be made.
Continuation of the example
The accounting department of Spektr LLC has created tax register under the heading "Costs that reduce the value of sales income." It included the costs:
Data was taken from accounts 20, 26, 44, 91 and others. All expenses incurred are recognized according to the same rules in tax and accounting. For this reason, data adjustments were not made.
Our site has these tax registers. Sample presented below.
Tax accounting registers can be developed by the taxpayer himself, subject to the indispensable condition: mandatory details must find a place in these documents. But the forms can also be taken from available sources on the website of the Federal Tax Service or our website, where there are also examples of filling them out.
The tax authorities impose strict conditions on the information entered into tax registers. All information must be reliable, and it must be clear to the inspectors how the data was generated.
The data of primary documents are grouped in accordance with the requirements of tax legislation in specially developed analytical tax accounting registers, which are summary forms of data systematization without distribution (reflection) among accounting accounts. Forms of tax accounting registers and the procedure for reflecting analytical data in them are developed by the taxpayer independently and are established by the annexes to the accounting policy of the organization for tax purposes (Article 314 of the Tax Code of the Russian Federation).
Forms of analytical registers of tax accounting must contain the following details: the name of the register; period (date) of compilation; operation meters in physical and monetary terms; the content of business transactions; signature (decoding of the signature) of the person responsible for compiling the indicated registers.
Tax accounting registers are maintained in the form of special forms on paper, in in electronic format and (or) any machine media. Tax accounting data are grouped in registers by continuously reflecting accounting objects in chronological order. Analytical accounting is organized by the taxpayer in such a way that it is possible to trace the procedure for the formation of the tax base.
When storing tax accounting registers, they must be protected from unauthorized corrections. Correction of an error in the tax accounting register must be substantiated and confirmed by the signature of the responsible person who made the correction, indicating the date and justification for the correction.
Tax accounting can be organized both in independent tax accounting registers and in accounting registers, supplemented with details necessary for calculating income tax.
At the same time, tax accounting indicators in registers can:
The first option arises if the requirements of tax and accounting coincide and only the appropriate construction of an analytical section of accounting registers is necessary, and also if the accounting rules allow for variability in the reflection of business transactions, and there is also an option that coincides with the requirements of tax accounting .
The second option occurs when the requirements of tax and accounting do not coincide under any circumstances.
The use of accounting registers for tax accounting is possible provided that tax accounting is maintained on an accrual basis. With the cash method, this is impossible, since the requirements of accounting and tax accounting regarding the moment of reflection of business transactions do not coincide.
In the Information Message of the Ministry of Taxation of Russia “The tax accounting system recommended by the Ministry of Taxes of Russia for calculating profits in accordance with the norms of Chapter 25 tax code Russian Federation” provides a number of concepts used in the maintenance of tax accounting registers:
tax accounting data - information on the value or other characteristic of the indicators (value of the indicator) that determine the object of accounting, reflected in the development tables, accountant's certificates and other documents of the taxpayer, grouping information about the objects of taxation.
Registers of intermediate settlements
Registers of accounting for the state of the tax accounting unit
Registers of business transactions
Reporting data generation registers
Registers of accounting for target funds by non-profit organizations
Analytical registers should be interconnected with tax declarations and calculations.
Interim settlement registers are designed to reflect and store information on the procedure for the taxpayer to calculate intermediate indicators necessary for the formation of the tax base in the manner prescribed by Chapter 25 of the Tax Code of the Russian Federation. Intermediate indicators are understood as indicators for which there are no corresponding separate lines in the declaration, i.e. although their values are involved in the formation of reporting data, but not in full through a special calculation or as part of a generalizing indicator. The indicators of registers of this group should fully reflect all stages of intermediate calculations and the value of all indicators involved in the calculation.
Registers of accounting for the status of a tax accounting unit are a source of systematized information about the status of indicators of an accounting object, information about which is used for more than one reporting (tax) period. The maintenance of the register should ensure the reflection of information about the state of the accounting object for each current date and the change in the state of tax accounting objects over time.
Business transaction registers are a source of systematized information about the operations carried out by the organization, which in one way or another affect the value of the tax base in the current or future periods. This list includes all the main transactions associated with the loss or acquisition of ownership of objects civil rights(property, including money, work, legal services) under transactions with third parties. With regard to the operations carried out by the organization for the recognition of debts and other objects of taxation established by the Code, the list may be supplemented. In particular, it does not contain registers for accounting for operations to identify the results of an inventory, revaluation of property (except for depreciable property and securities), etc.
Maintaining registers for the formation of reporting data provides information on the procedure for obtaining the values of specific lines of the tax return. At the same time, in these registers, as a result of calculations, other information is also identified and systematized, transferred to the registers of accounting for the state of the tax accounting unit or registers of intermediate settlements.
