Penalties and fines can be charged based on the results of the audit in case of revealed violations of the deadline for paying taxes to the budget and extra-budgetary funds, payment in an incomplete amount, etc. Penalties are also applied by counterparty organizations for violation of the terms of contracts of economic activity (failure to comply with the delivery time of goods, the term of payment under the contract, etc.). The amounts of fines and penalties must be correctly reflected in the accounting and tax records of the organization.
Instructions
Step 1
Reflect in accounting the accrued fines and penalties for taxes to the budget on account 99 “Profits and losses” by opening a corresponding subaccount to it. Make a posting - Debit of account 99 (subaccount "Penalty"), Credit of account 68 "Calculations of taxes and duties" (subaccount "Penalty"). Make an entry in the account with the date indicated in the inspection report.
Step 2
Do not take penalties and penalties to expenses in tax accounting. In accordance with paragraph 2 of Article 270 of the Tax Code of the Russian Federation, these expenses are not taken into account when determining the base for income tax.
Step 3
Draw up a posting that reflects penalties and fines for taxes to extra-budgetary funds in the accounting on the basis of an inspection report or a court decision - Debit account 99 (sub-account "Penalty"), Credit account 69 "Settlements with extra-budgetary funds" (sub-account "Penalty"). This type of expenses is also not taken into account in tax accounting (paragraph 2 of Article 270 of the Tax Code of the Russian Federation).
Step 4
Carry out in accounting the fines and penalties accrued by counterparty organizations for violation of the terms of contracts of economic activity, making a record of the entry: Debit of account 91 (subaccount 2 "Other expenses"), Credit of account 76 (subaccount 2 "Settlements for claims"). The basis for the entry will be a claim or a court decision. In tax accounting, refer the amounts paid for violation of contractual obligations to non-operating expenses as of the date of their recognition (subparagraph 13, paragraph 1 of article 265 of the Tax Code of the Russian Federation).
Step 5
If the organization receives (and does not pay) fines and penalties from counterparties who have violated their obligations under the contracts, reflect the amounts received on the current account by posting:
- Debit of account 51 "Current account", Credit of account 76 (subaccount 2 "Settlements on claims");
- Debit of account 76 (subaccount 2 "Settlements on claims"), Credit of account 91 (subaccount 1 "Other income").
Step 6
Include in the non-operating income in tax accounting the amount of fines and penalties due as of the date of their recognition by the debtor organization (paragraph 3 of Article 250 of the Tax Code of the Russian Federation).
