The ledger of income and expenses is a reporting document that individual entrepreneurs and enterprises using a simplified taxation system are required to maintain, including those who do not actually conduct business. The title page is required in any case. To do this, the entrepreneur or company representative is required to enter the appropriate values in the columns intended for them.
It is necessary
- - paper or electronic form of the book of accounting of income and expenses;
- - details of the individual entrepreneur or company;
- - computer or fountain pen.
Instructions
Step 1
Indicate in the field located at the top of the title page the year for which the book of income and expenses is kept.
Step 2
Enter in the line intended for the name of the entrepreneur or the name of the taxpaying organization, your last name, first name and patronymic in full, if you are an individual entrepreneur, or the full name of the company indicating its organizational and legal form. For example, Ivan Ivanov Ivanovich in the first case or the Limited Liability Company "Horns and Hooves" in the second.
Step 3
In the lines below, indicate the TIN and if there is a checkpoint. The top line is for the TIN and KPP of the company, the bottom line is for the TIN of the entrepreneur. Leave empty for your case. So, if you are an individual entrepreneur, you do not need to write anything in the line for the TIN and KPP of the enterprise. The same applies to the line for the TIN of the entrepreneur in the case of a company.
Step 4
Write in the next your object of taxation: income or income, reduced by the amount of expenses.
Step 5
Specify in the line for the unit of measurement of income "rubles", that is, rubles.
Step 6
Enter the registration address in the appropriate field if you are an individual entrepreneur. If you are filling out the book of income and expenses of a company, enter its legal address on this line.
Step 7
Reflect on the next line your current accounts of a legal entity or entrepreneur: the twenty-digit account number and the name of the bank in which it is opened. If there are several accounts, indicate all.
Step 8
Enter in the appropriate fields the number of the notice on the possibility of applying the simplified taxation system and the date of its issue.
Step 9
Do not fill in the very bottom line of the title page. It is intended for the signature of the tax inspector who will certify your book of income and expenses (according to the law, the paper version is certified after filling out the title page, before the first entry is made in other sections, the electronic printout - at the end of the calendar year) and its transcript.
