The financial and economic activities of enterprises are not always carried out without flaws. From time to time, organizations violate the terms of contracts with partners, miss deadlines for submitting reports, do not comply with the instructions of various government agencies and, as a result, pay fines. When reflecting them in accounting, it is necessary to take into account certain nuances.
Instructions
Step 1
Fines can be divided into 2 groups: civil and administrative. The first includes sanctions for violation of contractual obligations, and the second - a large array of fines levied by state bodies and institutions: the Federal Tax Service, extra-budgetary funds, the traffic police, Rospotrebnadzor, etc.
Step 2
The accounting records of fines for violation of the terms of contracts in accordance with PBU 10/99 "Organization expenses" are kept on accounts of debtors and creditors. Penalties recognized by the debtor or established by a court decision are charged to the financial results of the enterprise as other expenses. To reflect them, use the following entries on accounts 76-2 "Settlements for claims", 91-2 "Other expenses", 51 "Settlement account": Dt 91-2 Kt 76-2 - the debt on payment of fines is taken into account; Dt 76-2 CT 51 - the payment of the fine is taken into account.
Step 3
In accordance with Article 265 of the Tax Code of the Russian Federation, expenses in the form of fines recognized by the debtor or established by a court decision are included in non-operating expenses and reduce taxable profit.
Step 4
The basis for accounting for tax sanctions and fines imposed by other state bodies is a decision to bring to administrative responsibility, as well as a payment or collection order to pay the amount of the fine. Accounting entries are formed on accounts 68 "Settlements for taxes and fees", 69 "Settlements for social insurance", 76 "Settlements with various debtors and creditors", 99 "Profits and losses", 51 "Settlement accounts".
Step 5
To reflect the sanctions of tax and other authorities in the accounting records, perform the following operations: Dt 99 Kt 68 (69, 76) - the debt on payment of fines is taken into account; Dt 68 (69, 76) Kt 51 - the payment of the fine is taken into account.
Step 6
According to PBU 18/02 "Accounting for Income Tax Calculations", the amounts of administrative fines are not involved in the formation of the accounting profit indicator. Therefore, do not include these expenses in the income tax base and write them off at the end of the year at the expense of net income.
