Payment of state duty is a small but frequent type of expenses that any organization incurs in the course of its activities. The types and amounts of fees are very different, but the accounting mechanism is very similar. But what can I say, the correct filling of the documents for the payment of the duty is even more difficult than accounting for it.
It is necessary
document on the transfer of state duty indicating the name of your organization, accounting and tax documentation of your organization
Instructions
Step 1
If you pay a state fee for registering a fixed asset (for example, ownership of a real estate object or registration of a car), then you can take these costs into account both as part of the initial cost of the fixed asset and as part of other costs associated with production and sale. Both of these options are possible in both accounting and tax accounting, and which option you prefer is up to you. If you prefer to include the fee as part of other expenses, then this can be done in a lump sum on the date of payment.
Step 2
If the state duty is charged for the proceedings in the court or the commission of notarial actions, then it should be taken into account as part of other expenses in accounting, and in the tax one - as part of other (if we are talking about a notary) or non-operating (if we are talking about a court) expenses. The date of writing off the fee will be the date of filing the application with the court or the date of the notarial actions.
Step 3
If you pay the state fee for obtaining a license, then you also have a choice to take into account this amount at a time (on the date of filing documents for obtaining a license) or gradually during the term of the license. It is usually more convenient and more rational to take into account the amount of the fee right away, especially if it is small.
Step 4
Some types of state duty are directly related to the production and sale of goods and services, for example, the duty for permission to install outdoor advertising. Advertising expenses are business expenses, therefore, they are included in current expenses (for example, in the account "Sales expenses"). Again, you can either take into account the amount of the fee in a lump sum on the day of filing an application for permission, or write it off gradually as deferred expenses, which is less rational.
