Individual entrepreneurs and organizations that carry out activities and fill out a declaration under the simplified taxation system are required to keep a book of income and expenses. It is used to calculate the tax base for paying taxes to the state budget. You can download this book from the link
It is necessary
computer, printer, internet, A4 paper, company seal, relevant documents
Instructions
Step 1
Enter in the appropriate field the reporting year for which the income and expense book is filled
Step 2
Enter the document code in accordance with the All-Russian Classifier of Management Documentation.
Step 3
Enter the date of filling out the document in the order of year, month and day.
Step 4
Enter the full name of the company, last name, first name and patronymic of the individual entrepreneur.
Step 5
Specify the company code in accordance with the All-Russian Classifier of Enterprises and Organizations.
Step 6
Enter in the appropriate field the taxpayer identification number and registration code for the organization, the taxpayer identification number for an individual entrepreneur.
Step 7
Write the name of the selected object of taxation in accordance with Art. 346.14 of the Tax Code of the Russian Federation.
Step 8
Indicate the full address of the location of the company, the place of residence of the individual entrepreneur (postal code, region, city, district, town, street, house number, building, apartment).
Step 9
Enter the number and date of issuance of the notice on the possibility of applying the simplified taxation system.
Step 10
Register documents confirming the income and expenses of your company, enter their amounts. Calculate the total amount of income and expenses for each quarter, six months, nine months.
Step 11
Fill in the table of expenses for the acquisition of fixed assets and intangible assets taken into account when calculating the tax base. Calculate the total expenses for each tax period.
Step 12
Calculate the amount of loss that reduces the tax base for tax paid in connection with the application of the simplified taxation system, for each line code, indicating the values of the indicators for the reporting year for which the income and expenses book is filled.
Step 13
After the book is completely filled in, the official of the tax authority puts his signature with a decryption, the date of acceptance of the document.
