In the process of settlements with counterparties, legal entities often use the services of a bank. As a rule, bank branches charge a commission for completed transactions. Funds withdrawn for settlement and cash services must certainly be reflected in accounting and tax accounting, because they reduce the taxable base and are reflected in the balance sheet.
Instructions
Step 1
First of all, when accounting for the costs incurred by the organization, follow PBU 10/99. It follows from this document (paragraph 11 of Chapter 3) that the costs of banking services should be included in other expenses.
Step 2
On the basis of an extract from the current account, receipt or memorial warrant, reflect the write-off of the amount for settlement and cash services in accounting. Do this using the following entries: D91 subaccount "Other expenses" K76 (60) - the accrual of the amount for the cash settlement is reflected; D76 (60) K51 - the amount for cash settlement has been debited from the current account.
Step 3
Be sure to check in the agreement with the bank for the existence of a condition for writing off the commission. Also, see if the amount of the commission was calculated correctly, since during a tax audit, the inspector will definitely pay attention to this, and if the amount exceeds the established percentage, the amount of income tax will be recalculated, and additional penalties will be charged for the missing amount.
Step 4
In some cases, the bank's commission is subject to value added tax, for example, when issuing a card with sample signatures. In this case, request from the servicing bank a correctly completed invoice with input VAT. On the basis of the tax document in the accounting, reflect this as follows: D19 K76 (60) - the amount of input VAT is reflected; D68 K19 - VAT amount accepted for deduction.
Step 5
In the event that you use the Bank-Client system, reflect the services for servicing the program on account 97, that is, as part of deferred expenses. Remember to depreciate the installed software monthly.
Step 6
Reflect the bank's services in the income statement (form No. 2) on line 130 "Non-operating expenses". These costs are recognized in the tax period in which they were incurred.
