According to the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 8274/09 of November 17, 2009, the borrower has the right to collect from the credit institution through the court the commission received by him for opening and maintaining a loan account. The bank accountant needs to correctly account for expenses for accounting and tax purposes.
Instructions
Step 1
Refund of commission for opening and maintaining a loan account The procedure for accounting for income for tax purposes when the conditions for charging commissions when issuing a loan are invalidated is explained in the Letter of the Ministry of Finance No. 03-03-06 / 2/148 dated September 26, 2011. In particular, if the bank reflected the amount of commission received in previous reporting periods, then it is necessary to recalculate the tax base and income tax in accordance with Article 54 of the Tax Code of the Russian Federation.
Step 2
For the correct reflection of the transaction for the return of the commission in accounting, if it was included in the composition of expenses for the debit of account 91, subaccount 2 "Other expenses", then when returning the commission, reflect the amount of the commission on the credit of account 91, subaccount 1 "Other income".
Step 3
This procedure is due to the fact that compensation for the amount of the commission is recognized as non-operating income, in accordance with Article 250 of the Tax Code of the Russian Federation. This also includes the return of interest for the use of other people's funds, compensation for moral damage to the borrower, compensation for losses, damages, legal costs of the plaintiff, repayment of a fine in favor of the state, which often accompany a court decision on this issue.
Step 4
Return of commission by the organization to USN This situation is somewhat different. In this case, it is required to correctly take into account the return of overpaid funds for tax accounting purposes. The organization-commission agent, located on the simplified tax system for income minus expenses, as part of the taxation object, takes into account only the commission.
Step 5
According to 1 Art. 346.17 of the Tax Code of the Russian Federation, for the date of receipt of income, in this case, the day of receipt of funds to the cashier or to a bank account is recognized. Since in the exhaustive list of expenses accepted for calculating tax under the simplified taxation system in art. 346.16 of the Tax Code of the Russian Federation does not indicate the case with the return of the commission, then it is impossible to reduce income by this amount. However, from January 1, 2008, entrepreneurs who are on the "simplified" system have the right to reduce the tax base in the tax period in which this refund was made.
