Enterprises using a simplified taxation system are exempted from the need for accounting, which is established by Article 4 of Federal Law No. 129-FZ "On Accounting". At the same time, the organization is obliged to keep a continuous record of fixed assets on the balance sheet, regardless of the applicable taxation. There is a certain procedure for the acceptance and write-off of fixed assets established by legislative acts.
Instructions
Step 1
Use in the accounting of fixed assets the unified forms approved by the decree of the State Statistics Committee of the Russian Federation No. 7 dated January 21, 2003. To keep records of expenses and incomes in a simplified form, a special book is used, in which costs and profits from fixed assets are entered in accordance with clause 2 of article 346.17 of the Tax Code of the Russian Federation.
Step 2
Draw up an act of write-off upon disposal of fixed assets from the balance sheet of the USN enterprise. To write off one fixed asset, form No. OS-4 is used, while for vehicles there is a separate form No. OS-4a. If a group of objects is retired, then an act is filled in according to the form No. OS-4b.
Step 3
Recalculate the taxable base for all past periods upon disposal of fixed assets. If the sale of the fixed asset took place within three years from the date of receipt of the purchase expenses on the account, then the tax base is recalculated for the entire period of operation of the fixed asset. In this case, additional tax is paid, as well as penalties are calculated and paid.
Step 4
Adjust the tax base if fixed assets are transferred to another company as a contribution to the authorized capital. These operations are not subject to taxation for the simplified system, so there is no need to draw up an updated declaration.
Step 5
Form a special commission if the asset is written off due to wear. In this case, the tax base is adjusted only when the parts or part of the decommissioned object are recognized as workers and are drawn up for further use in production. In this case, the income of the enterprise must be increased by the amount of the market value of these parts. If the object of the fixed asset is written off in full, then this is not reflected in any way on the tax background of the company.
Step 6
Write off the amount of loss from damage or theft of an item of fixed assets to the “Loss and shortage from damage to valuables” account. If the company has thus received compensation for damage from any sources, these amounts are referred to unrealized income.
