Any business activity involves a rapid business turnover, which is accompanied by high competition. Unfortunately, this entails various kinds of accidents, such as the accrual of fines. They can appear both as a result of an on-site audit, and for late payment of taxes or for untimely reporting. Most of the fines are calculated and accrued using 1C.
Instructions
Step 1
This operation is carried out by an accountant of an enterprise. If the notification from the tax authorities, which indicates the accrued fines, has not been received, then contact the tax office assigned to your company. The state tax inspector will tell you all the exact and full amounts of the fines, and for all taxes at once, if any.
Step 2
If the management of your company agrees with all the indicated amounts, then you, as an accountant, begin the procedure for reflecting all these penalties. Based on the accounting rules, the amounts that are accrued according to calculations with the budget must be taken into account. In no case are unaccounted amounts allowed on the balance sheet. Record all fines in the reporting period in which the decision was made.
Step 3
It is important to take into account the fact that according to article number two hundred and seventy of the Tax Code, those fines that are payable to off-budget funds, as well as to the state budget, are not reflected in the taxation of profits.
Step 4
Now directly about the 1C program. Calculate fines in it manually using accounting entries. If we are talking about tax fines, then these amounts go through the debit turnover of account 99. The correspondence account in this case will be "Calculations of taxes and fees".
Step 5
According to this scheme, postings are made for other fines. To avoid gross violations in reporting, use only the new Chart of Accounts when drawing up accounting documents. This document can be downloaded, for example, on the website of the Ministry of Finance, or you can develop your own according to the standard model.
