The income and expense book is a tax register that ensures the correct calculation of the single tax. Single tax payers applying the simplified tax system need to take into account the income and expenses used to calculate the tax base for calculating the tax and filling out the income and expense book. Books can be maintained on paper, manually or electronically.
Instructions
Step 1
Taxpayers using paper media must first lace the book, number its pages, indicate the total number of pages and certify this inscription with the signature of the individual entrepreneur or the head of the organization and the seal. Then submit the completed book to the tax authority, where they will sign and seal it. Next, start filling out the book.
Step 2
Taxpayers who keep an electronic book should know the following. After the end of the reporting period (calendar year), taxpayers are required to print the book, number and lace it, indicate the total number of pages and also certify with a signature and seal.
Step 3
Record all business transactions in the book daily or on the day they are performed. The basis is the data of primary documents. The procedure for keeping a book on paper when mistakes are made allows their correction, if they are justified, confirmed by a signature, the date of their entry is indicated, and certified by a seal (if any).
Step 4
Now let's move on to how to fill out the income and expense books. Fill out the title page first. In it, indicate, in addition to all information about the organization or individual entrepreneur, the address. The location of the Russian organization is considered to be the place of its state registration, therefore, in the "Address" line, indicate the legal address.
Step 5
It should be noted that section "I" is the only one that is filled in by taxpayers who use income as the object of taxation. Taxpayers who use the object of taxation income, reduced by expenses, for the complete filling of section "I", make the calculations provided for in section "II" of the book. In section "I" income is reflected on the day of receipt of funds to the current accounts or to the cashier, and expenses - after their actual implementation.
Step 6
The main documents on the basis of which the tax base of the tax is formed are payment orders for non-cash payments, or cash receipts for cash payments. In expenses, the amount of "input" VAT is a separate type, and therefore it is recorded in the ledger as a separate line. Losses of past tax periods, carried forward, are reflected in section "III", they reduce the tax base of the tax.
Step 7
Income and expenses are determined and reflected in the ledger separately for each quarter and on an accrual basis from the beginning of the year after the end of the reporting period: for the first quarter, six months, 9 months and a year.
