The state duty is a tax to the budget, which is formed when an enterprise performs notarial actions, when applying to the court, when registering and in other situations specified in Article 333.18 of Part 2 of the Tax Code of the Russian Federation. According to clause 10 of article 13 of the Tax Code of the Russian Federation, the state duty is accepted as a federal tax and fee, therefore, its reflection in accounting and tax accounting must take place in accordance with the rules established for them.
It is necessary
a document confirming the payment of the state duty
Instructions
Step 1
Pay the state fee. According to clause 3 of article 333.18 of the Tax Code of the Russian Federation, a confirmation of this operation can be a payment order in the case of a non-cash settlement, on which the bank's mark of execution is affixed. If the fee was paid in cash, then it is necessary to receive a receipt from the bank in the prescribed form. According to the rules of accounting, these documents can be the basis for accounting for the state duty in the expenses of the enterprise.
Step 2
Consider the state duty to other expenses for the production and sale of the enterprise, if its payment complies with the conditions of clause 1 of clause 1 of article 264 of the Tax Code of the Russian Federation, with the exception of situations listed in article 270 of the Tax Code of the Russian Federation. If the state duty is paid by the enterprise for the commission of legally significant actions, which are defined in Chapter 25.3 of the Tax Code of the Russian Federation, then these costs can also be used as expenses for profit tax purposes.
Step 3
Post the state duty in accounting on the debit of accounts that correspond to the purpose of payment of this duty. To get started, open a separate subaccount “Calculation of state duty” on account 68 "Calculations of taxes and fees". If the costs of the enterprise are associated with the direct acquisition of property, then the fee must be reflected on the credit of sub-account 68 with correspondence with the debit of account 08 "Investments in non-current assets" 10 "Materials", 41 "Goods" or other relevant accounts.
Step 4
To reflect the state duty associated with the current activities of the organization, it is necessary to open a loan on subaccount 68 and a debit on account 26 "general expenses" or 44 "Expenses for sale". If the payment of the fee relates to the conduct of legal proceedings, then the costs for it are written off to the debit of account 91.2 "Other expenses".
