When contacting state bodies, organizations and individuals are exempt from the state duty for providing these persons with legally significant actions. This is regulated by Chapter 25.3 of the Tax Code of the Russian Federation. Often in the accounting department they are confused about which expenses should be attributed to the state fee and on which accounts to reflect. Moreover, the fee for "legally significant actions" is not always considered a state duty.
It is necessary
receipt of payment of state duty
Instructions
Step 1
The amount of taxes and fees, according to Russian law, is referred to as other expenses. The only exceptions are the cases described in Art. 270 of the Tax Code of the Russian Federation. Based on this, the state duty can be taken into account for profit tax purposes. At the same time, it should be noted that the payment for extracts from the USRG is not considered a state fee.
Step 2
From the "Instructions for the Application of the Chart of Accounts", approved by the Ministry of Finance on October 31, 2000, payment of the state duty is reflected according to DB account 68 "Calculations of taxes and fees" and Kr account 51 "Settlement accounts". In accounting, they are reflected in DB accounts 26 or 20 (in correspondence with account 68). The inclusion of the state duty in the cost of goods sold is reflected in the debit of account 90 (subaccount 90-2) and the credit of account 26 (20). The date of expenses is recognized as the date of their accrual.
Step 3
Depending on the type of activity of the company or the meaning of the appeal of an individual, they may be reflected in other accounts. For example, the state duty of a construction company on the issuance of a license is reflected in account 97 "Deferred expenses". If the license is obtained, the expenses are written off to the accounts of expenses for the main activity, if not - to account 91 of the sub-account "Other expenses".
Step 4
The state duty for the issuance of registration plates for cars as a federal tax is drawn up on account 68 "Calculations of taxes and fees". If the car is registered in the traffic police in accordance with the established procedure, the car can be considered as a fixed asset, and the costs of issuing registration plates should be taken into account on account 08 "Investments in non-current assets".
Step 5
In accounting, this is reflected by entries DB 68, subaccount "State duty" Kr. 51 and DB 08 Cr. 68. If registration with the State Traffic Safety Inspectorate is not carried out, and the car is registered before receiving registration plates, then the cost of the car is formed without taking into account the costs of its registration. Further, these costs are written off to current costs.
