The book of income and expenses is an obligatory document in the company for conducting financial calculations and analyzing economic activities. It plays a special role among single tax payers, as it replaces accounting and is used to calculate the tax base. To maintain a ledger of income and expenses, it is necessary to follow certain certification and numbering rules established by the tax authorities.
Instructions
Step 1
Be guided when filling out and numbering the book of income and expenses by order of the Ministry of Finance of the Russian Federation No. 154n dated 31.12.08, which provides detailed instructions and basic provisions. The procedure for checking the document by the tax inspectorate is determined by the Letter of the Federal Tax Service of the Russian Federation No. KE-4-3 / 7244 @ dated 4.05.2011. For enterprises using the simplified tax system, you must also familiarize yourself with the provisions of Article 346.24 of the Tax Code of the Russian Federation.
Step 2
Determine how you keep the ledger of income and expenses. It can be done electronically or on paper. In the first case, you need to contact the tax office to obtain a book form or download it from the Internet, and in the second case, any paper medium is used: a notebook, notebook, binder or special form.
Step 3
Hand-number each page of the book if you are using paper. Fill out the title page with the obligatory indication of the reporting period for which it is started and the number of pages. Sew and seal the book with the signature of the head and the seal of the organization. Before you start entering data into this document, it must be certified by the tax inspector, who will check the correctness of the numbering and enter it into the appropriate register.
Step 4
Fill out the book of income and expenses during the reporting period in electronic form. For this filling method, it is most convenient to use a period in the form of a tax year. In due time, print all sheets of the document in order. If the numbering was not put down in the program, then number the book manually.
Step 5
Check that all sheets are sequential, sew the document and certify it with the signature of the head and the seal of the enterprise. After that, take the book of income and expenses to the tax authority for inspection no later than March 31 of the next reporting year. The inspector will check that the filling is correct and will put a seal in place of the seal.
