The application by an individual entrepreneur or organization of the simplified taxation system (STS) is possible with the object of taxation “income”, or with the object “income minus expenses”. In the second case, all expenses of the organization for the reporting tax period must be documented. If, at the end of the reporting period, expenses that were not included in the reporting are identified, then their total amount is subject to adjustment.
Instructions
Step 1
Enter the amounts of unaccounted expenses in the Book of Income and Expenses on the date when the entry should be made. Since clause 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated December 30, 2005 No. 167n states that entries in the Book must be made in chronological order, write these amounts on a separate sheet. Attach or paste this sheet into the Book.
Step 2
Correct the total expenses in column 6 “Total expenses” of your Book. Carefully cross out this amount with one line and put down the correct value next to it. Certify the change made with the signature of the head and the seal of the organization or individual entrepreneur.
Step 3
Make changes to column 7 “Expenses taken into account in the calculation of the single tax”. Certify them with the signature of the head and the seal of the organization. In this case, after recalculation of the expense, an overpayment for the single tax is formed.
Step 4
Draw up a calculation reference that explains the reasons for making changes to the single tax declaration presented earlier. Send the corrected flat tax return for this period to the tax office when registering a flat tax credit against future payments or refunding overpaid tax. Attach a compiled calculation certificate to it.
Step 5
Recalculate the single tax for previous tax periods in accordance with paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, if your organization has sold any fixed asset. In this case, the amount of time from the moment of taking into account its cost as part of expenses is first determined, and then the useful life of the fixed asset.
Step 6
Submit updated tax returns for tax periods in which expenses were recalculated. Pay additional flat tax and pay interest. Prepare and attach a certificate of calculation about the reasons for the adjustments.
Step 7
Reduce the amount of expenses in section I of the Book for the current reporting period, in which the fixed asset was sold in accordance with the letter of the Federal Tax Service of Russia dated December 14, 2006 No. 02-6-10 / 233 (recommendatory nature). Draw up and attach to this section a reference-calculation, or make changes to the expenses of previous periods, certifying the corrections in the Book with the signature of the manager and the seal.
