Regardless of the chosen taxation system, any company is obliged to keep a book of income and expenses. She will help not only during tax audits, but also during the analysis of business profitability. Enterprises applying the simplified taxation system must annually go through the procedure for certifying the Book with the tax office.
Instructions
Step 1
Check out Art. 346.24 of the Tax Code of the Russian Federation, which specifies the obligation to keep records of income and expenses, as well as Order of the Ministry of Finance of the Russian Federation No. 154n dated December 31, 2008, which approves the form of the Book of Income and Expenses, as well as the procedure for filling it out. Some important points about the certification procedure are set out in Letter No. KE-4-3 / 7244 @ of the Federal Tax Service dated May 4, 2011.
Step 2
Form a book of accounting of income and expenses of the enterprise At the same time, a new book is opened for each tax year. It can be done on paper or electronically. Fill out the title page, number and staple the pages.
Step 3
Indicate at the end of the Book of Income and Expenses the total number of pages that it contains. Certify the tax register with the seal of the company and the signature of the manager. If the book was kept in electronic form, then it is printed at the end of the reporting period, and is drawn up by analogy with a paper form.
Step 4
Submit the book of income and expenses, which is kept in paper form, to the tax office for certification before starting to maintain it. The e-book must be printed at the end of the tax year and submitted for certification to the tax authority no later than March 31 of the next year. It should be noted that in the absence of indicators of the company's activity, the inspector has no right to refuse to certify the Book. If you have a dispute about this, you can refer to Letter No. KE-4-3 / 7244 @.
Step 5
Write a cover letter when filing a book with the tax office. The fact is that the inspector, according to the Unified Standard of Taxpayer Service, is obliged to certify the book of income and expenses on the day of the appeal and in the presence of a representative of the enterprise. In practice, however, this procedure can take several days. In this regard, write a cover letter in duplicate, in which be sure to indicate the period of compilation of the book. It is certified by the signature of the inspector and the date of admission is affixed.
