Tax accounting includes information that is collected and summarized in accordance with the requirements of current legislation in order to determine the tax base. Any income or expense of cash and other material resources must be recorded. This is necessary for the formation of the most complete information about what kind of economic activity the organization conducted during a certain period of time, what income it received. It is on the basis of this information that the amount of tax that must be paid is determined.
Accurate, competent tax accounting is one of the necessary conditions for the normal functioning of enterprises. This is especially important, since tax legislation itself is very complex, and besides, it is constantly changing in the form of clarifications, additions, etc. To avoid controversial situations, conflicts with tax authorities, litigation, it is necessary to pay special attention to tax accounting, treating this professionally and in good faith.
Tax accounting can be carried out on the basis of accounting. In this case, each tax reporting document is filled out in strict accordance with the data reflected in the corresponding accounting reporting document (register). If the accounting rules for a particular operation do not coincide with the tax accounting rules, an appropriate adjustment must be made in the reporting document.
You can keep tax accounting in a different way, that is, not on the basis of accounting. In this case, when filling out the income tax return, calculations are made on the basis of data from tax accounting reporting documents. This method is called "separate tax accounting" and has a more limited purpose: not an exact display of each transaction carried out during the reporting period, as it should be in accounting, but only the determination of the tax base, based on which the amount of income tax will be calculated.
According to the current legislation, the organization itself decides which method of tax accounting to use. At the same time, the forms of reporting documents (registers) and the procedure for entering data into them should be clearly defined. Registration with the tax authority is carried out at the location of the organization. If the organization has branches, representative offices, branches located in other settlements of Russia, these branches, representative offices and branches must also be registered at the place of their actual location.
