A firm, an individual entrepreneur who are payers of income tax, as well as tax agents in terms of personal income tax, are required to fill out tax registers. There is no unified form for these documents, but there is a number of mandatory details that must be present in the register. The procedure for filling in the register will be considered below as an example.
It is necessary
- - financial statements for the calendar year;
- - company documents;
- - seal of the organization;
- - payroll for employees;
- - calculator;
- - production calendar.
Instructions
Step 1
Write down in the accounting policy of the company which registers you need to fill out. Please note: if you are a payer of the simplified tax system, UTII, it is necessary to keep tax registers only for personal income tax. When you pay taxes according to the general system, then, in accordance with Articles 313, 314 of the Tax Code of the Russian Federation, such documents should be filled out in terms of income tax.
Step 2
With the simplified tax system, UTII, the register is filled in in terms of income tax. This document must be submitted to the tax authority annually for each employee of the company. Indicate in the register for personal income tax the TIN, KPP of the company, or only the TIN for the enterprise, the OPF of which corresponds to the individual entrepreneur. Enter the inspection code where your organization is registered. Write the name of the company or personal data of the person who is registered as an individual entrepreneur.
Step 3
Write down the full passport details of the employee, the address of his registration, as well as the TIN. Specify 1 as a taxpayer status if the employee is a resident, 2 - for a non-resident, 3 - for a highly qualified foreign specialist. When an employee enters during the year for which the register is filled in, indicate the amount of the employee's income specified in the 2-NDFL certificate from the previous place of work.
Step 4
Now, using the payroll of a specialist, write down monthly the amount of earnings for a given tax period, that is, for a calendar year. Include payments that are permanent, ie bonuses, salaries, allowances. Exclude lump sum payments from the calculation.
Step 5
Enter the amount of the standard deductions due to the employee. Please note that the standard deduction for an employee in the amount of 400 rubles has been canceled from 01.01.2012, and employees with children are entitled to a deduction of 1,400 rubles for each child. If your company provides a property deduction to a specialist, write the amount of the return.
Step 6
Now that you have applied the required deductions to the employee's earnings, specify the tax base. If the employee's income is taxed at a rate of 13%, indicate the base in the remuneration column of a resident of the Russian Federation. When you fill out the register for a non-resident, the rate will accordingly be 30%. If the register is kept on the income of an individual entrepreneur paying taxes on UTII, the amount of earnings is taxed 9% of the tax.
Step 7
Calculate the total amount of income, deduction, and tax, indicate them in the table. If you drew up a certificate of income for an employee during the year, write the number, the date of the document issued. Certify the register with the signature of the chief accountant (indicating personal data), with the seal of the company.
