Many organizations provide tax returns in the form of an electronic document, i.e. use the electronic declaration system for these purposes. How to reflect the costs of connecting to this system in accounting? Let's look at an example.
Connection to electronic declaration. To connect to the electronic tax declaration system, an organization must register as a consumer of the republican certification center State system managing public keys for verifying the electronic digital signature of the Republic of Belarus (hereinafter referred to as RTC GosSUOK).
The functions of the operator of the RTC GosSUOK are carried out by the republican unitary enterprise " national center electronic services».
To register as a consumer of the RTC GosSUOK, the payer can apply:
— directly to the RTC GosSUOK (Minsk, Masherova Ave., 25, room 200, tel. +37517 229 30 00 ext. 722),
RTC GosSUOK provides a registration service with the issuance of a public key certificate. After the expiration of the public key certificate, the registration must be renewed. AT individual cases the organization may need to re-register (for example, if the legal address of the organization has changed, the password has been forgotten, etc.).
We reflect expenses in accounting and tax accounting. The fact of the provision of the registration service (registration renewal, re-registration) is confirmed by the service provision certificate, which is drawn up and signed on the day the service is provided.
The costs of electronic declaration can be called organizational. They relate to the costs of current activities and are associated with the management of the organization as a whole. Therefore, they can be considered management expenses. Depending on the statutory activities of the established organization, such expenses are reflected in the account:
- accounting for general business costs (account 26) - for industrial and other production activities;
- accounting for sales costs (account 44) - for trading and trade and production activities<*> .
When determining financial results organizational expenses accounted for as part of management and reflected in accounts 26 or 44 are debited to account 90, subaccount 90-5 "Administrative expenses"<*> .
We also note that the costs of electronic declaration are included in the costs in the reporting period in which they are actually incurred (i.e., on the date of the act on the provision of services)<*> .
In tax accounting the costs of electronic declaration are included in the accountable costs. They are recognized in the period to which they relate (on an accrual basis), i.e. in the month of their reflection on the accounting account<*> .
The amount of "input" VAT presented by the organization can be deducted in the general manner<*> .
Example. In January 2018, the organization registered as a consumer of the GosSUOK RTC. According to the act of rendering the service, the cost of this registration with the issuance of a public key certificate amounted to 65.40 rubles. (including VAT 10.90 rubles).
In accounting, the expenses incurred are reflected in the following entries:
| Content of operations | Debit | Credit | Amount, rub. |
| Transferred payment for registration as a consumer of the RTC GosSUOK with the issuance of a public key certificate | 60 | 51 | 65,40 |
| Expenses for registration as a consumer of the RTC GosSUOK with the issuance of a public key certificate are reflected in management expenses (65,40 — 10,90) |
26,44 | 60 | 54,50 |
| The presented amount of VAT for registration as a consumer of the RTC GosSUOK with the issuance of a public key certificate is reflected | 18 | 60 | 10,90 |
| "Input" VAT accepted for deduction | 68-2 <1> | 18 | 10,90 |
| Written off management expenses | 90-5 <2> | 26,44 | 54,50 |
Starting from the second quarter of 2009, the usual filing system began to change.
Prior to this, the process general view, looked like this: the payer filled out, more often on a computer, prescribed form tax return for reporting period. Then this document was provided to the tax inspector, who checked it (when accepted, as a rule, fluently), then accepted it, or returned it to correct errors. Sometimes errors were found after the declaration was handed over to the inspector. Then the payer received a phone call with a proposal to redo the document. AT tax office information from the declaration adopted on paper was entered into a computer database.
The system, with all its shortcomings, has already become familiar.
Although there were queues in the last days of submission of reports, the need to rush to check documents caused understandable annoyance for the submitting and receiving parties.
It was assumed that the transition to the transfer of an electronic document from computer to computer would eliminate the existing contradictions, reduce the number of errors, and make the whole process much faster and more efficient.
Proposals to switch to a contactless and paperless way of filing declarations began to be distributed from mid-2009. Formally, the transition to electronic declaration was not mandatory and did not deprive the right to submit reports on paper. However, the persistence with which the employees of the IMNS promoted the initiative rather fueled the expectation of a dirty trick among ordinary payers. The cost of the service also seemed overpriced, and the very idea that you have to pay for the ability to pay taxes caused internal resistance. Of course, the unwillingness to change habits also affected.
However, the process of switching to electronic declaration was gaining momentum and, over the next years, became the main way to submit reports to the tax authorities.
Questions electronic declaration regulated by: Decree of the President of the Republic of Belarus of 26.03.2007. No. 136 "Oh State program Innovative Development of the Republic of Belarus for 2007-2010”, Resolution of the Council of Ministers of the Republic of Belarus dated 26.08.2008 No. No. 1227 "On the state target program for the development of a software and hardware complex for automating the process of calculating the amounts of taxes, fees (duties) payable to the budget and submitting tax declarations (calculations) to the tax authorities in in electronic format for 2008 - 2011”, Article 63 tax code The Republic of Belarus. New ones are accepted regulations in this area, so for an organization with more than 50 people, electronic declaration has become mandatory. From January 1, 2014, VAT returns are submitted only in electronic form - an unpleasant moment, including for those who paid for imported goods fixed rate in double size. It can be assumed that in the future, electronic declaration will become universal.
In practice, connecting to the electronic declaration system looks like this:
Registration centers are constantly operating in Minsk and regional cities, specialists periodically visit regional centers to connect subscribers. As a rule, all connection and maintenance procedures are carried out according to a pre-agreed schedule.
One of the advantages of electronic declaration is the ability to send any documents to the tax authorities, including those in the course of administrative procedures. The subscriber can send electronic appeals to the tax inspectorate, receive clarifications on the decisions taken, send requests for clarification of the legislation and receive answers, request extracts from their personal accounts, receive information on the status of settlements with the budget, etc.
Those who have connected to the electronic declaration system get the opportunity to send reports to Belgosstrakh, as well as to state statistics bodies, organizations of electronic interaction with the Ministry of Justice of the Republic of Belarus.
At the moment, electronic declaration is becoming a common way of communication with government agencies.
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Electronic declaration taxes is the ability to submit tax returns electronically. This system provides the payer with easier filling out of the document, automation of the process of registration and submission of reports to the tax authorities, simple control of correctness. To connect an organization to such a scheme, you need to register with the center of registration management of public keys to control the authenticity of the EDS (electronic digital signature).
In our country, the scheme for submitting tax declarations began to undergo changes since 2009. Previously, the procedure was as follows: the taxpayer filled out a generally accepted reporting form for a certain time period. The completed paper was submitted for verification to the tax inspector, who accepted or gave it back to correct errors. After that, the tax inspector entered the data from the paper document into the computer database.
This scheme led to the formation of tax authorities in the last reporting days of large queues, which caused discontent among those who accepted and submitted papers. Electronic tax declaration, which began to be discussed in 2009, was supposed to eliminate existing shortcomings, reduce the number of errors, and make the procedure more efficient and effective.
Go to new system was not binding, so reporting documents could also be submitted on paper. But there was a tenacity with which tax officials recommended a new method of filing a declaration. This led to the emergence of an internal contradiction among the payers, which was fueled by the seemingly inflated price of the service.
But the process was developing dynamically and the transition to electronic tax declaration in Belarus in a few years became the main way to submit reporting documentation.
The main issues related to electronic tax declaration are regulated by:
In this area, new regulations. So, it is necessary to submit declarations in electronic format to institutions with more than 50 employees.
Starting from 2014, VAT returns must be submitted electronically. Very soon, electronic declaration will cover all types of taxation and will become as simple and affordable as opening a bank account.
Basic connection steps
Measures to connect to the electronic declaration of taxes in Belarus actually look like this:
There are permanent registration centers in the capital and regional cities of the country. To connect subscribers who are in district centers, employees of the center regularly go to places. Connection and maintenance activities are usually carried out according to a predetermined schedule.
Summing up, it can be noted that recently the electronic declaration of taxes has been developing very dynamically, turning into a familiar method of communication between organizations and individual entrepreneurs with government agencies. In this regard, very soon the paper workflow will go into oblivion.
An experienced system administrator will install and configure the electronic declaration complex and other necessary software for banking, accounting, and fiscal accounting on site.
The service is delivered on a turnkey basis. This means that the customer pays for the finished configuration of the computer to suit his needs. There is no need to pay only for the departure and installation attempt.
We guarantee that the electronic declaration will work as intended by the developer!
You can use this service by calling by phone and ordering a day-to-day visit of a specialist. Payment upon completion of work for cash or bank transfer.
If the computer is infected or malfunctioning, a clean installation of Windows with the transfer of all user settings is suggested to achieve the result. Service provided
Our specialist will be able to eliminate all the listed problems with setting up the Electronic Declaration.
The electronic declaration program (EDeclaration) is used to draw up and submit declarations to the inspections of the Ministry of Taxes and Dues of the Republic of Belarus.
