According to Article 13 of the Tax Code of the Russian Federation, the state duty is a federal fee paid by an enterprise when contacting state bodies and when they provide legally significant actions. In accounting, sometimes questions arise about how to correctly post the paid amount of the state duty and on which accounts it is reflected.
Instructions
Step 1
Create on account 68 "Calculations of fees and taxes" a subaccount called "State duty". It is on this sub-account that the amount paid to the budget will be spent.
Step 2
Reflect the payment of the state duty through the current account of the enterprise by opening a loan on account 51 "Current accounts" with correspondence on the debit of subaccount 68 "State duty". Considering this fee in accounting, it is also necessary to pay attention to the purpose and type of payment. It depends on how the payment of the state duty will be written off.
Step 3
Pay the state duty related to the acquisition of property as part of the actual purchase price, in accordance with clause 8 PBU 14/2007, clause 6 PBU 5/01, clause 8 PBU 6/01. In this case, open a loan on subaccount 68 and a debit on account 08 "Investments in non-current assets" indicating the corresponding subaccount; on account 10 "Materials", indicating the name of the subaccount; on account 41 "Goods", noting the purpose of the acquisition, and other accounts that correspond to the nature of the purchased property.
Step 4
Pay the fee related to the current business of the business. It can be associated with certification of documents, registration of contracts, etc. If the costs relate to the release of products, the provision of communication and transportation services, the performance of work, then the credit of sub-account 68 should be posted to the debit of account 20 "Main production".
Step 5
If the production was serviced, then refer to the debit of account 25 "General production costs", and if the costs went to the needs of management, then open the debit of account 26 "General expenses". The state duty is carried out on the debit of account 44 "Expenses for sale" if its payment is related to the sale of goods, works or services.
Step 6
Spend the state duty, which does not apply to operations in the main activities of the company, as part of other expenses, in accordance with clause 11 of PBU 10/99. To do this, open a credit of sub-account 68 with correspondence to the debit of account 91-2 "Other expenses".
