Organizations and individual entrepreneurs who are on the simplified taxation system (STS) are required to take into account all the income they receive. Income includes sales proceeds, which are determined based on the amounts of payment received for work performed, services rendered, goods shipped. Therefore, it is important to correctly take into account the payment received during the billing period.
Instructions
Step 1
Purchase an income and expense book. In accordance with article 346.24 of the Tax Code of the Russian Federation, each company applying the simplified taxation system is obliged to keep records of income and expenses. These performance indicators are used to calculate the tax base and the amount of the single tax. If possible, purchase a comprehensive program for automating accounting under a simplified taxation system. Keeping a book of income and expenses and calculating the amount of payment for the year in such a program is very simple.
Step 2
Lace the book, number its pages, indicating their total number at the last. Confirm the inscription with the signature of the head of the organization (individual entrepreneur) and the seal. Submit a completed book to the tax office, where it will be certified to you.
Step 3
If you keep an electronic book of income and expenses, then at the end of each quarter, print sheets of it on paper, and at the end of the year, number and lace it, indicating the number of pages obtained. Certify the number of pages with the signature of the manager and the seal of your organization, as well as the signature and seal of the tax official.
Step 4
Take into account the daily payment for the work performed on the basis of checks from a cash register, a cash register report, bank statements from your current account. Calculate your total monthly revenue. If your organization received property as payment, then in accordance with article 346.17 of the Tax Code of the Russian Federation, the date of receipt of income is the day of receipt of this property or repayment of debt by offsetting a counterclaim.
Step 5
Determine the annual amount of payment for work performed, services rendered, goods shipped by adding the total sales proceeds for each month of the reporting year. Calculate the non-operating income, which is determined in accordance with article 250 of the Tax Code of the Russian Federation. The total amount of the firm's income for the year will consist of the amount of revenue and its non-operating income for this period.
