Sometimes it happens that in a certain accounting period the company does not have sales, which means that there is no income either, but only expenses. Although there are no prescriptions in either tax or accounting legislation that reveal the specifics of accounting for expenses in the absence of income, this situation still causes a lot of controversy among accountants.
It is necessary
- - "Declaration on income tax";
- - accounting registers.
Instructions
Step 1
Reflection in the "Income tax declaration" only of expenses can attract the attention of the tax authorities, so you, as an accountant of the organization, will be called to the unprofitable commission, where they will be required to explain the situation that has arisen. There is one more important point that should be understood: the unprofitable activity of the organization for several years in a row may become a reason for conducting thorough on-site inspections by the tax authorities. And even if the expenses of an enterprise without receiving income from sales are reflected only in accounting documents, and they are not recorded in tax documents, you still have to explain why such a discrepancy can be traced in the documentation. Therefore, the tax service will certainly not deprive you of its attention.
Step 2
To prevent an increased interest of auditing authorities in the organization where you are an accountant, check that the direct costs of the enterprise are displayed correctly. The list of names of direct costs is determined by a regulatory document approved by the Ministry of Finance of the Russian Federation - "Accounting policy of the organization". In the accounting registers, direct costs are compiled on the "Main production" account. As your organization earns income from the sale of the product it produces, direct costs will be charged to the current period. It turns out that direct costs can be taken into account when calculating the financial result only if there is income.
Step 3
Reflect indirect costs in the reporting period in which they arise. Please note: if the indirect costs incurred by the organization are not reflected in the accounting documents in a timely manner, you and your company may be held liable for violation of accounting rules. In tax documents, reflect indirect costs (if the organization does not have sales and income) only when the amount of the loss is large. If the loss incurred by the company is insignificant, you can file a break-even declaration with the tax office: this, believe me, will save your nerves.
