Sometimes it happens that accountants make mistakes when calculating and filling out a tax return. To avoid penalties, it is necessary to pay off the arrears in full in due time. As a result, questions arise about how to correctly reflect additional tax charges in accounting and tax accounting.
Instructions
Step 1
Correct the errors in accounting that led to incomplete calculation of taxes. Moreover, they must be attributed to the tax period to which they relate. At the same time, if the tax relates to the current year, then the additional charge is reflected on the date of the error detection. For taxes last year and with an unapproved annual balance sheet, they are fixed in December last year. And if the reporting has already been approved, it is necessary to take into account what kind of tax it is and how significant its additional charge is.
Step 2
Conduct an audit that will determine the error in calculating income tax. If it is associated with an overstatement of expenses, then it is necessary to cancel the "extra" costs, and if it is determined by understated income, then the missing profit is shown. In any case, there is a permanent negative difference that relates to a permanent tax asset.
Step 3
To reflect the additional accrual, it is necessary to open a credit in the accounting for account 68 "Calculations of taxes and fees" and refer it to the debit of subaccount 99 "Losses of previous years". In this case, a permanent tax asset is debited from the credit of sub-account 99 "PNA" to the debit of account 68.
Step 4
Reflect the additional charge for value added tax by opening a credit on account 68 and a debit on account 91.2 "Other expenses". In this case, it is also necessary to reflect the resulting permanent tax asset.
Step 5
Identify arrears on land, transport or property tax. According to subparagraph 1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation, this may lead to a decrease in the taxable base for profit. The simplest solution would be to include this additional charge in the expenses of the current reporting period. At the same time, there is no difference between tax and accounting. It is necessary to reflect the additional accrual on the credit of account 68 and the debit of account 91.2.
