Some commercial organizations receive voluntary, membership and admission fees. According to the Tax Code, such companies are exempt from paying taxes. But, nevertheless, they must provide a report on the intended use of the funds received (form No. 6). How do you fill it out?
It is necessary
report on the intended use of funds (form No. 6)
Instructions
Step 1
First, indicate for what period you are submitting the report. On the right, in a small table, write the date of delivery, the code for OPKO, OKVED, TIN and OKOPF.
Step 2
Next, in the line "Organization", indicate the name in full (as indicated in the constituent documents), for example, Limited Liability Company "Vostok".
Step 3
Fill in the lines "Taxpayer identification number", "Type of activity", "Form of ownership" below. You can see the TIN in the certificate of registration of a legal entity, the type of activity can be viewed in the extract from the Unified State Register of Legal Entities, and the form of ownership is an OPF, for example, a limited liability company. Specify the units of measure for your report data below.
Step 4
Then proceed to filling in the main part, which has a tabular appearance. Each line has its own number. Note that you need to fill in the amounts for the previous period, which you can see in the previous report, if you are submitting a similar form for the first time, then just put dashes.
Step 5
First, indicate on line 100 the balance of funds at the beginning of the periods, you can see it on the credit of account 86 "Target financing".
Step 6
Next, you will see the "Receipt" section. On lines 210, 220, 230, indicate the amount of contributions. It can also be viewed on account 86. To break down these amounts into: entrance, membership and voluntary contributions to account 86, open sub-accounts.
Step 7
Next is line 240 "Income from entrepreneurial activity", here indicate the amounts that are reflected on the credit of accounts 90 "Sales" and 91 "Other income and expenses" subaccount "Other income".
Step 8
In "Other income" it is necessary to indicate those incomes that are not included in the above, it can be, for example, the amounts received from the sale of fixed assets, materials.
Step 9
The next line is to summarize, add up the amounts on lines 210-250 and indicate the result obtained.
Step 10
Then go to the "Funds used" section, here you need to indicate where the funds received were spent. If you spent funds on targeted events, indicate this on line 310, with a decryption going to line 313. All these amounts you can see on the debit of account 86 "Target financing" in correspondence with the credit of account 20 "Main production".
Step 11
On line 320, indicate all costs associated with wages, maintenance of fixed assets, premises. The decryption is also done up to line 325 inclusive. You can see these indicators on account 86 "Target financing" in correspondence with account 26 "General business expenses". On line 326, indicate other expenses.
Step 12
On line 330, indicate the amount spent on the purchase of any fixed asset, materials and other property.
Step 13
On line 340, write the amount of expenses related to business, you can see it on the debit of account 90 "Sales" and 91 "Other income and expenses" subaccount "Other expenses".
Step 14
On line 360, indicate the amount of lines 310, 320, 330, 340 and 350. And on line 400, you need to indicate the balance of funds at the end of the period, calculate it as follows: line 100 (balance at the beginning of the period) + line 260 (total funds received) -st. 360 (total funds spent).
Step 15
After that, the report on the intended use of funds is signed by the head of the organization, the chief accountant and the blue stamp of the organization is put.
