According to the Tax Code, an accounting statement is a primary document that confirms various tax accounting data. Any corrections, calculations of various amounts, confirmation of transactions that do not have accompanying documents - all this is drawn up with the help of this certificate. This document is mandatory, but a specific form has not been developed by the tax authorities. Therefore, organizations can compose it in any form. But remember that there are required details.
Instructions
Step 1
Before starting the compilation, it is advisable to say that the accounting certificate should contain the following information: the name of the document, the date of compilation, the name of the company, the operation itself, the measurement of the operation, as well as the full name, position of the persons responsible for this document and their signatures.
Step 2
If you are compiling a certificate that will make some adjustments to any data, for example, in the submitted report for the past period (as a rule, corrections are not allowed in the report itself), then you need to describe the mistake made, then make a visual recalculation and indicate the introduced changes. That is, if this is a report, then you need to write in which application, line, sheet the error was made and where you need to fix it. In order not to confuse the tax office, and even more so not to get confused yourself, it is better to compile this data in tabular form: the name of the operation before and after correction. Of course, all this needs to be proved by calculation.
Step 3
In the case when the accounting statement is drawn up to calculate any amounts, it is imperative to indicate a detailed calculation and describe the transactions for this operation. Such certificates are drawn up in the case of calculating interest on a loan or loan, as well as when recovering VAT. Please note that the calculation must be done in detail, with a description of the resulting amounts. For example, in the case of VAT recovery, you need to indicate the revenue received for the given period and the calculation based on these amounts.
Step 4
And the last case when it is required to draw up an accounting statement is confirmation of expenses or income, which, in turn, does not have accompanying documents. But keep in mind that it is very dangerous to reflect the costs on the basis of this document alone - the tax authorities can charge taxes on this amount. In the certificate itself, you must indicate which documents are missing, and also list the content of the operation and the amount. These costs must be within the framework of at least one document, for example, an agreement, which specifies the ability to estimate the amount of income or expense.
