For entrepreneurs and firms using a simplified taxation system, the law provides for only one financial document that requires regular completion - the income and expense book. Keeping it accurate will not only keep you safe in the event of an audit, but will also make it easier to fill out your annual tax return. You can keep a book of income and expenses in both paper and electronic form.
It is necessary
- - paper or electronic version of the income and expense book or a specialized online service for maintaining it (for example, "Elba" or "My Business";
- - a computer;
- - Internet access (not in all cases);
- - financial documents confirming all your income and, if necessary, expenses;
- - printing;
- - a fountain pen.
Instructions
Step 1
Complete the cover page of the income and expense book if you are using a paper or electronic version. If you prefer the services of a specialized online service, he will do everything for you based on the details and personal data that you entered when registering your account.
Step 2
Take the paper version, if preferred, to the tax office serving your registration address. Give it to your tax officer. If you do not know who exactly serves your address, ask the attendant or carefully study the information stands in the lobby. You must certify the paper version with the completed title page before making the first entry in its content.
Step 3
After ten days, collect the certified paper version of the income and expense ledger from your tax officer.
Step 4
As needed, enter in the ledger of income and expenses, regardless of which option you have chosen, information about income and expenses taken into account. Indicate in the appropriate columns of the document of the sections on income and expenses the serial number of each entry, the nature of the receipt or costs (for what the money was received or for what it was spent), the date the funds were received or debited to you, the output data of the payment document confirming the income or expense (payment order, strict reporting form, cash register receipt, sales receipt, strict reporting form, etc.).
Step 5
At the end of the year, print the electronic version of the document, certify it with a signature and seal in the places designated for this.
Step 6
Give a command to form a ledger of income and expenses, if you use an online service. Then print the generated document. Certify it with your signature and stamp, sew the sheets and glue on the threads with which you are stitching, from the back of the last page a sheet indicating the number of sheets, also certify it with your signature and stamp.
Step 7
Reassure the tax office of the printed e-book of income and expenses. The procedure is similar to steps 2 and 3. The only difference is that you must print and certify the book of income and expenses that you keep in electronic form, not before making the first record, but after reflecting the last income or expenditure of the year in the document.
Step 8
Keep a book of income and expenses for three years. This period from the moment of verification, if any, limits the relevance of documents that the regulatory authorities have the right to inquire about.
