You used the services of the bank (opening a bank account, Internet banking, etc.) and paid the commission to this bank. Then you need to conduct these bank services through your accounting department so that when filing a tax return, everything goes smoothly and without complaints from the tax office.
It is necessary
- - a copy of the agreement with the bank;
- - bank statements by which you can track the total cash flow in your account;
- - invoices for bank services.
Instructions
Step 1
First of all, the bank must deduct from your account all commission expenses for its services, the prices for which are set in accordance with the terms of the agreement between you and the bank.
Step 2
Be sure to be interested in the technical details of the process. For example, in some banks, along with bank statements, they issue invoices for opening an account. And you will definitely need these documents when drawing up your tax return.
Step 3
In the event that your company has not yet begun its active activity (that is, you have no profit yet), do not carry out the bank's services under the columns "provision of services" or "write-off from the current account"; in this case, your income tax return will be negative. And this is completely undesirable, since the tax inspectorate will certainly send you a message demanding explanations - after all, in accordance with Chapter 25 of the Tax Code, in the absence of activity (income), it is impossible to show losses in the declaration.
Step 4
Find out if the bank's services are subject to value added tax. If they are taxed, you will carry out his services on the invoice, which the bank is obliged to issue to you. If the bank's services are free from such taxation, then you just use the credit slip. And write off to expenses through the expense report sub-report.
