The book of accounting of income and expenses (KUDiR) is the main reporting form for an individual entrepreneur who works under a simplified taxation system. The KUDiR is requested by the tax authorities when conducting inspections of the work of an entrepreneur, therefore, filling out this form must be approached very responsibly.
The book of accounting of income and expenses is a form consisting of several sections. In this reporting form, all business transactions are recorded in chronological order. New forms of the accounting book were approved by order of the Ministry of Finance of Russia No. 135n dated October 22, 2012. You can maintain this form in electronic or paper form.
If an entrepreneur keeps a book in electronic form during the year, then at the end of the tax period he must print out the completed form. The KUDiR must necessarily be laced, numbered and certified by the signature and seal of the entrepreneur. All business transactions reflected in the form must be confirmed by primary documents.
In accordance with the new rules, since 2013, KUDiR does not need to be certified by a tax inspector. The KUDiR form includes 4 sections.
Title page
On the title page, the details of the taxpayer are indicated, the following data must be indicated:
- the name of the taxpayer;
- TIN of the taxpayer;
- object of taxation;
- the address of the location of the organization or the place of residence of an individual entrepreneur;
- number of the current account and the name of the taxpayer's bank.
The title page also indicates the year of the KUDiR.
Section I
This section reflects income and expense business transactions. Data for each quarter is reflected in a separate table, which consists of five columns. Column 1 indicates the number of the registered business transaction. Column 2 indicates the date and number of the primary document on the basis of which the business transaction is carried out. Column 3 describes the content of the transaction and indicates the counterparty. Column 4 records the income received, and column 5 - the expenses incurred by the taxpayer. Income and expenses are reflected in the table in rubles and kopecks.
Income is reflected in KUDiR on a cash basis. An entry in the accounting book is made only after receipt of money to the current account or to the cash desk. Until 2013, entrepreneurs using a profitable simplified tax system did not have to fix their expenses. According to the new rules, now in the KUDiR it is necessary to reflect the costs associated with the use of budget funds. For example, the state can provide subsidies for the creation of additional jobs and support for small businesses. If in the reporting period these budget funds were spent, then they must be reflected as expenses in Section I of the KUDiR.
Section II
This section reflects the costs of the acquisition, construction or manufacture of property, plant and equipment and intangible assets. Section II of the KUDiR is completed only by taxpayers who apply the income-expenditure simplified tax system. Information is reflected for each individual object. The calculation of costs is carried out in a table consisting of 16 columns. In the header of the table there is an algorithm for calculating expenses that will be taken into account when calculating the tax base according to the simplified tax system.
Section III
If, according to the results of previous years, the entrepreneur had losses from entrepreneurial activity, then in the reporting period he must reflect them in Section III of the KUDiR. This section is filled out only by taxpayers applying the income and expenditure simplified tax system. Losses from previous years reduce the tax base, and the loss can be carried over to future tax periods within 10 years. The data is filled into the table line by line.
Section IV
Since 2013, a new section has appeared in the ledger; Section IV of the KUDiR reflects the amount of insurance premiums and hospital benefits that were issued during the reporting period. This section is filled out only when applying the income simplified tax system. The tabular part of this section of the KUDiR reflects not only the amount of insurance premiums, but also the period for which the payment was made, as well as the date and number of the primary document on the basis of which payments were made.
