Firms, individual entrepreneurs who use a simplified system when taxing their income from commercial activities, fill out a book for recording income and expenses. The Ministry of Finance of Russia has developed a special form, which can be found in Order No. 154n. The same department has approved guidelines for the correct maintenance of this document.
It is necessary
- - form of the book of accounting of income and expenses;
- - instructions for filling out the book of income and expenses;
- - documents of the enterprise;
- - Tax Code of the Russian Federation;
- - financial statements for the tax period;
- - Order of the Ministry of Finance of the Russian Federation No. 154n.
Instructions
Step 1
Write on the title page of the book the name of the company or personal data of the person who is registered as an individual entrepreneur. Indicate the KPP, TIN of the enterprise or TIN for an individual entrepreneur. Enter the name of the taxable object. Article 346.14 contains a list of them. If you have chosen income as the object of taxation, then the tax rate will be 6%. When the object of taxation is "income minus expenses", you need to pay 15% of the calculated base.
Step 2
Indicate the address of the location of the enterprise, registration of a person who is an individual entrepreneur. Enter the account number, bank details, including BIC, correspondent account. If the company or individual entrepreneur has additional personal accounts, indicate them.
Step 3
On the second, third sheet of the book, write down the income, expenses that were received by the company during the reporting period. Indicate the date, document number. These are outgoing, incoming cash orders, as well as payment orders. Guided by Articles 346.16 and 346.17 of the Tax Code of the Russian Federation, write the amount of income taxed. Write down the content of each operation. For example, payment has been received for services, goods from a customer, payment has been made to a supplier, and the like.
Step 4
Complete the second section of the book. When writing off fixed assets before switching to the simplified tax system, follow the instructions for filling out the document. It clearly states that in the first period after the acquisition of the OS, it is allowed to write off 50% of its value, in the second - 30%, and in the third - 20%. If the fixed asset was purchased at a time when the organization has already paid taxes under this system, then you can write off the amounts that were actually paid for the fixed asset in the reporting period.
Step 5
In the third section of the book, indicate the amount of the loss if a negative financial result was actually obtained in the reporting year. Please note that you have the right to carry forward the loss to the next period. To do this, notify the tax authority in writing and attach supporting documentation.
