A deferred tax asset was repaid. The procedure for analyzing deferred tax assets, deferred tax liabilities and assess their impact on the financial condition of the organization. The formation of deferred tax assets when selling OS

Account 09 In accounting, it is applied when discrepancies between the data of the boil. and tax accounts. It reflects the temporary differences in the amount of the deferred tax assets (it) in cases where costs for calculating income tax less expenses for the same period in accounting, regulated by PBU 18/02. Briefly on the order of reflection of operations on this account - in the article.

So, if there are more expenses in accounting than in the tax, it means that income tax will be less. It is as a result of the accrual that it is at sch. 09 We must equalize the tax in both accounts. On the account 09 shows information on the formed deferred assets and its change in order to equalize the accrued tax between the two accounts:

• by Debit 09, we reflect the amount formed in the reporting period in the amount of 20% (tax rate in the reporting period) from the resulting deducted difference. Credit in this case. 68 "Calculations for income tax": DT 09 KT 68;
• on the loan 09, we show how in the reporting period it decreased, also show on the loan full repayment It is in certain cases. Sch. 68 In this case, it will be debited: DT 68 CT 09.

It is important to organize analytics in the context of assets and (or) obligations for which a temporary difference is formed.

For small business entities

Since the formation of differences is not welcomed by accountants, immediately remind that the use of PBU 18/02 will not form an account 09 and small businesses can not use it in accounting and reporting (not subject to mandatory audit), NPOs - those who have the right to simplified accounting and simplified reporting. This right must be fixed in accounting policies such organizations.

How to close the account 09, if the organization has the right and decided to abandon the formation of differences? For this, as of December 31, the preceding year, from the beginning of which it was decided not to apply PBU 18/02, we are making the wiring to the balance of the account. 09:

Dt 84 kd 09.

IN explanatory note To reporting in 2017 it is advisable to reflect the fact of refusal to use PBU 18/02 with the following reporting year.

Wiring on account 09 for those who are obliged to form differences in accounting

Write-off 09 accounts in the liquidation of LLC, as in the case of disposal of the asset, on which it is accrued, it is reflected:

Dt 99 kt 09.

If an income tax loss arose, for example, accounting and tax, according to the results of 2017, amounted to 2,000,000 rubles. In accounting it is recognized at a time, and for income tax - parts in order art. 283 NK RF. Therefore, there is a temporary difference in the amount of 2,000,000 rubles. And from her sch. 09 in the amount of 400,000 rubles. (2,000,000 × 20%). Reflect the accrued it in account:

DT 09 Kt 68 in the amount of 400,000 rubles.

When using a loss in reducing income tax need to show a change in sch. 09. For example, in 1 square meter. 2019 The taxable income tax base was 2,400,000 rubles. In accordance with Art. 283 of the Tax Code of the Russian Federation, the database can be reduced by no more than 50%, that is, 1,200,000 rubles.

20% of 1,200,000 rubles. It is 240,000 - it is for this amount that we have the right to show a change in the account. 09 In part, it is a tax loss next record:

Dt 68 kt 09 in the amount of 240,000 rubles.

Account 09 When is it closed? It remains at 160,000 rubles. will be charged to the sch. 68 until the remaining loss is complete (1,200,000 rubles) in reducing income tax.

When implementing fixed assets with a loss in accounting residual value OS is completely charged with expenses at a time, forming a loss from the sale of the OS. In order to NK RF This loss is recognized evenly over the remaining operating life of the OS. There is a temporary difference in the amount of loss from the sale, it is formed:

DT 09 CT 68 in the amount of 20% of the loss from the implementation of the OS.

In the next month, the sale of months in order to apply the Tax Code of the Russian Federation, we can recognize the loss from the sale of the OS, as a result of which it will decrease. The value of such a decrease is calculated as the private from division, it is a loss from the implementation of the OS and the remaining operating life of the OS. The amount of such maturity is wiring:

Dt 68 CT 09 - for the entire remaining life of the implemented OS.

Who uses an account 09

Account 09 "Deferred Tax Assets" use major taxpayers for rapprochement of tax (well) and accounting (BOO). This became mandatory after the introduction of PBU 18/02.

It leads to a decrease in income tax. Their education contributes subtracted temporary differences, which arise as a result:

• use of various methods of accounting in the cost of sold products (goods, works, services) commercial and management expenses in the reporting period for the purposes of the BU and well;
• summation of the resulting loss in the current year, transferred to the following reporting periods, to use it for tax purposes, unless otherwise provided by the legislation of the Russian Federation on taxes and fees;
• the use of various methods for making the residual value of fixed assets and related costs when selling them for the purposes of BU and well;

Taxable temporary differences contribute to the formation of it leading to an increase in income tax in the following tax periods. They are formed as a result:

• use of various depreciation methods for bu and well;
• revenue recognition OT. ordinary species activities in the current period (the adoption of interest income for the purposes of the BU based on the assumption of the temporal certainty of the facts of economic activity, and for well - on the cash method);
• excellent ways of accounting for interest paid on loans and loan agreements on boo and well;
• other similar differences between bu and well.

The rules for accounting temporary differences must be necessarily described in the organization's accounting policy.

What is taken into account in the account 09 in accounting

According to the plan of accounts reflect on the account 09 deferred tax assets (it). It is used to summarize information about their accrual and write-off. They are taken to accounting (BU) in the amount of the value defined as a product of subtracted differences that have arisen in the reporting period on the current income tax rate.

This is necessary when expenses in the bu are recognized earlier than in well. For example, if you decide to postpone a loss in well on future tax periods. To write off tax liabilities is necessary during the recognition of these expenses in well (paragraph 14 of PBU 18/02).

The same applies to income if they recognize them earlier than in the bu. As soon as the income is recognized in the bu, it can be written off.

Wiring DT 09 Kt 68 reflects, increasing the value of the conditional consumption (income) in the reporting period.

Wiring Dt 68 KT 09 Reflects a decrease or full repayment. It is on the account reduction in the conditional consumption (income) in the reporting period.

Wiring DT 99 CT 09 reflects the write-off, when the asset object is retired, on which it was accrued.

An account analyst is conducted in the context of the types of assets and liabilities, in the assessment of which there was a temporary difference.

The Tax Code permits to transfer the losses for future periods in fully or parts unlimited number of times. Write-off can be carried out already in the nearest reporting period, if there is a need. But the profit received from 2017 to 2020 cannot be reduced by more than 50% (PP. 1, 2.1 of Art. 283 of the Tax Code of the Russian Federation).

Example 1.

Ltdia LLC for the results of 2017 received a loss in the amount of 958 500 rubles.

The accountant makes a decision in the BU immediately take the whole amount, and in well - gradually.

It will make up: (958 500 rubles. × 20%) \u003d 191 700 rub.

For the 1st quarter of 2018, profits in well amounted to 850,000 rubles. Partially reduce the profit paid for the loss of last year in the amount of 425,000 rubles.

For 6 months of 2018 - 2,700,000 rubles. In half year we write off the entire loss of 2017.

When the account 09 should close at the end of the year. What wiring to do when it is closed

If the organization continues to work without changing the tax system, at the end of the year, the accounting account 09 is not closed. In balance, this amount will be taken into account on line 1180 "Deferred Tax Assets". The amount of loss must be turned to another subconto.

Do not know your rights?

The wiring will be as follows: DT 09 "Expenses of future periods" CT 09 "Loss of the current period".

But if the organization, for example, fell income and management decided to take the opportunity to switch to a simplified tax system, then the account 09 at the end of the year should be closed.

Postings on the closure of the account 09 at the end of the year: Dt 99 kt 09.

The same wiring is made when the object of the asset is disposed of, which was accrued to the deferred tax Active.

Account 09 when changing tax regimes

Consider how to transfer losses when changing is based on usan and vice versa.

If the organization has changed the tax system, it is necessary to take into account that it is not possible to take into account the loss. Such losses can be taken into account only when the organization is returned to the previous system (the letter of the Ministry of Finance of Russia of October 25, 2010 No. 03-03-06 / 1/657).

Example 2.

LLC "Forest League" has acquired a brazier for baking bread on 12/15/2015. Her book value amounted to 885,000 rubles.

According to the classification of fixed assets, the brazier is included in the 5th depreciation group. The minimum possible time useful use - 84 months (7 years × 12 months), maximum - 120 months (10 years × 12 months). For tax accounting The organization has the right to independently choose any useful life in the range from 60 to 120 months inclusive. Accountant chose 60 months.

Monthly depreciation will be equal to 14,750 rubles. (885,000 rubles / 60 months).

Accounting term of useful use is also taken into account in months. Typically, this period is set as the same as for tax accounting, focusing on the classification of fixed assets. Then with the same initial cost Brazier and use in both systems linear method Depreciation of the amount of depreciation deductions in accounting and tax accounting coincide.

The technologist of the organization claims that the brazier will serve less than the period specified in the classifier. In this case, LLC "Forest League" decides to reduce useful life of up to 30 months (paragraph 20 of PBU 6/01, paragraph 1 of article 374, paragraph 1 of Art. 375 of the Tax Code of the Russian Federation).

Monthly depreciation will be equal to 29,500 rubles. (885,000 rubles / 30 months).

But at the same time, the organization there is a need to reflect temporary deductible differences (VD) according to PBU 18/02, since the depreciation amounts in accounting and tax accounting are distinguished (clause 3 of PBU 18/02), and a deferred tax asset:

• VD \u003d 14 750 rubles. (29 500 rubles. - 14 750 rubles);
• She: DT 09 CT 68 - 2 950 rub. (14 750 rubles.× 20%).

In 2017, the Lesnaya League LLC begins to apply USN ("Revenues minus costs"). By this time, the residual value of the brazier was:

• in tax accounting - 708 000 rubles. (885 000 rub. - 14 750 rubles. × 12 months);
• accounting - 531,000 rubles. (885 000 rub. - 29500 rub. × 12 months).

Since after the transition to the UKN, the organization cannot use it and reduce the tax on December 31, 2016, after the balance of the balance it is necessary to take the following wiring:

Dt 99 kt 09 - 35 400 rubles. (708 000 rub. - 531 000 rub.) × 20%.

After the transition to the USN LLC, the Lesnaya League continues to accrue shock absorption on the roas bar and take it into account in the costs. For 2017, this amount will be equal to 354,000 rubles. (708 000 rub. × 50%).

That is, every quarter to expenses will fall the amount of 88 500 rubles. (354,000 rubles / 4 blocks).

After 9 months, the organization loses the right to use UCN and returns to the basis.

As of 01.10.2017, the residual value of the brazier was:

• in tax accounting - 442 500 rubles. (708 000 rub. - 88 500 rub. × 3 quarters);
• accounting - 265 500 rubles. (531 000 rub. - 29500 rub. × 9 months).

It is necessary to restore:

• VD \u003d 177 000 rub. (708 000 rub. - 531 000 rub.);
• She: DT 09 CT 99 - 35 400 rubles.

For 9 months of 2017, depreciation was accrued:

• in tax accounting - 265 500 rubles. (88 500 rubles. × 3 quarters);
• accounting - 265 500 rubles. (29 500 rubles. × 9 months).

It follows from this that it is not necessary to repay WD, since tax and accounting for this period coincided.

But in the future, since LLC "Forest League" returned again on the basis, the depreciation amount will be:

• in tax accounting - 11 346.15 rubles. (442 500 rubles / 39 months) (paragraph 3 of Art. 346.25 of the Tax Code of the Russian Federation);
• accounting - 29 500 rubles. (The period of the remaining depreciation is 9 months).

WD will arise in the amount of 18 153.85 rubles. (29 500 rubles. - 11 346.15 rubles), so far the brazier is harvested in accounting, i.e. for 9 months.

She: DT 09 Kt 68 - 3 630,77 rub. (18 153,85 rub. × 20%).

After the accounting will cease to accrue depreciation, VD and it will begin to decrease to the full depreciation of the brazier in tax accounting.

Reducing it will be accompanied by a monthly wiring: DT 68 Kt 09 - 3 630,77 rubles.

Using accounting accounts 09 is a need to take into account the sum of deferred tax assets that are formed when applying by the organizations of PBU 18/02. It appears when multiplying the VD to the current tax rate.

During accounting, constant and temporary differences are formed. It is from this that it depends on what will be the tax asset - permanent or deferred.

The constant difference belongs to those amounts that participate in the formation accounting balanceBut do not affect the taxable amount. This can be attributed to the payment of interest, the amount of which is not taken into account completely when calculating the income tax. Also K. permanent differences Believe the costs or income that affect only formation tax base. For example, a fundamental agent was acquired, the useful life of which in tax accounting more than in accounting.

Based on the foregoing, it can be concluded that the permanent tax asset is that the amount of tax that reduces income tax to be paid to the budget in the reporting period in which it is formed.

The temporary difference occurs when the amount of accounting and tax accounting does not coincide, the cost recognition is shifted over time. That is, in accounting, the amount is recognized in the reporting period in which the operation was performed, and in the tax, part of the amount passes for the next period.

It is due to the time difference that the deferred tax asset is formed, that is, the reduction of the tax is transferred to the next reporting period. To calculate the sum of the deferred tax asset, you need a temporary difference to multiply at the tax rate. As a rule, deferred tax is reflected in the account 09.

The amount of deferred tax asset is reflected in the income statement (form No. 2). To get this information, open the account 09 and consider the difference between the debit and credit.

In the process of economic activities of the Organization, namely, when conducting accounting, such a situation may arise: when the income or expenses are recognized or the amount of accounting amounts differ from the tax. This may occur during the use of different depreciation methods. There is a so-called deferred tax asset (it), which is formed by subtractable temporary differences. The accountant must write off this one when the object is disposed.

Instruction

To get information about the movement and presence of a deferred tax assets, open the account card 09, it is here that all information is here. When the temporary difference is formed, multiply it to the income tax rate. The difference may result in depreciation, with an excessive amount paid amount, when recognizing commercial expenses in the cost of the implemented product and in other cases.

For example, the organization acquired a computer for 35,400 rubles, including VAT 5400. After some time it was decided to sell the office for 236,000 rubles, including VAT 3,600 rubles. Depreciation amount in accounting was 8,000 rubles, and in tax - 7020 rubles. Submitted temporary difference will be 980 rubles, and the deferred tax asset is 980 * 24% / 100 \u003d 235 rubles.

In accounting, reflect this as follows: D62 K91 subaccount "Other incomes" - 23600 rubles - reflected revenue from the sale of a computer; D91 subaccount "Other expenses" K68 - 3600 rubles - the amount of VAT; d01 subaccount C01 subaccount "OS disposal" - 30000 rubles - the sum of the initial cost of the computer is attributed to the account "Disposable"; D02 K01 - - 8000 rubles - the amount of depreciation according to accounting data; D91 subaccount "Other expenses" K01 is written off the residual value of the OS; D99 K09 - 235 rubles - the amount of deferred tax obligations; D68 K99 - 235 rubles - reflected the amount of permanent tax liability.

Accounting account 09 is an active account "Deferred Tax Assets", it serves to reflect the deferred tax assets (it). With the help of practical examples and postings, we consider how the 09 Accounting account is used, also examine the features of reflecting operations on the accounting of deferred tax assets.

The change in the value of it recognized in the accounting is determined as follows: Subdued Temporary Difference * Profit Tax Betwhere

It is recognized in the reporting period in which recognized expenses (income) in accounting and tax accounting do not coincide.

The reason is not a coincidence may arise due to application in different ways, eg:

• In the case of various methods for calculating OS depreciation;
• Recognized loss when selling OS. In accounting, the loss is reflected at a time, and in tax accounting reflects the loss for a certain time;
• Various ways to recognize commercial expenses in accounting and tax accounting;
• If, when taking into account costs, the accrual method is applied, and the tax accounting method is used in the tax accounting.

Typical wiring on account 09 "Deferred Tax Assets"

Examples of operations of 09 accounts

Consider in more detail examples of account operations 09 "Deferred Tax Assets".

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Example 1. Increase the deferred tax assets

Suppose "Spring" in the first quarter of 2016 received materials from the supplier in the amount of 590,000 rubles, incl. VAT - 90,000 rubles. And in the future handed them to production. In the first quarter of 2016, for the materials listed by the supplier of 295,000 rubles, incl. VAT - 45 000 rubles.

Spring, according to accounting policies, recognizes income and expenses for tax purposes on the cash method. Tax rate - 20%. Respectively:

• In accounting recognized flow It will be equal to 500,000 rubles. (590,000 - 90,000);
• Tax accounting recognized consumption - 250,000 rubles. (295 000 - 45 000);
• Subtractive difference - 250,000 rubles. (500 000 - 250,000).

Spring in the 2nd quarter of 2016, fully repaid debt before the supplier. Postings on the accrual and write-off deferred tax asset are formed according to the table:

Example 2. Deferred tax assets at a loss

Suppose, in January 2017, Spring sold the main tool. The loss from the sale of the OS is equal to 180,000 rubles. At the time of implementation, the remaining service life of the OS amounted to 6 months.

In accounting, the loss is referred to financial results in January 2017, the loss in tax accounting is evenly charged with expenses over the remaining operating period of the OS (paragraph 3 of Article 268 of the Tax Code of the Russian Federation). Accordingly, during the sale of the OS, a subtracted difference in the amount of 180,000 rubles was formed. And she is formed.

Since February 2017, Spring's tax accounting should include 6,000 rubles per month (36,000 / 6 months).

Postings on the repayment of a deferred tax asset:

It is important to note that the difference between turnover is reflected in the line 141 f.2 "" Profit and loss statement "for the year.

In the case when credit turn The account 09 exceeds the debit, the indicator page 141 will be negative, and fits in F.2 in parentheses. When calculating net profitThe accountant takes into account this amount with a minus sign.

In 2011, there was a recovery of accounting and the transition to a new version of the program, as a result, PBU 18 was not applied, since 2012 began the use of PBU 18 and were losses. As of January 1, 2011, the account balance 09 and account 77 were listed in the analyst at the expense of 84. In 2013, the organization went into profit and recalculated deferred tax assets and liabilities. Maybe the organization can be changed in the balance sheet balances 09 and 77, as well as 84 in three years 2011, 2012, 2013? And in what period: in 2013 or can already in 2014?

No, it cannot, since they need to be changed only in 2013.

A detailed order of reflection in accounting operations on deferred tax assets and liabilities is contained in the materials of the Glavbukh system.

Deferred tax assets are taken into account on the invoice of the same name 9 and reflected by the wiring: *

- reflected a deferred tax asset.

Deferred tax liabilities are taken into account in the account of the same name 77 and reflected by the wiring: *

- reflected deferred tax liability.

In the following periods as "rapprochement" of income (expenses) in accounting and tax accounting of the deposited amount tax obligations (assets) are repaid *.

Such an order is provided for in paragraphs 8-12, and PBU 18/02 *.

Loss tax

In the accounting value of the income tax, it is necessary to determine even if the organization received a loss.

Profit tax with a loss is reflected in accounting as a conditional income on income tax. This indicator is a product of the current income tax rate for an amount of a loss reflected in accounting. Such an order is provided for in paragraph 20 of PBU 18/02.

If the organization received a tax loss (in the tax accounting of expenses more than income), in accounting it is necessary to record a deferred tax asset (paragraph 14 of PBU 18/02). Its value is defined as a product of the current income tax rate for the amount tax loss. In the following periods, this indicator will reduce taxable profits.

The need to reflect in accounting of conditional income and the deferred tax asset is due to the norms tax legislationAccording to which:

• upon receipt of a loss, the tax base for income tax is recognized equal to zero (paragraph 8 of Art. 274 of the Tax Code of the Russian Federation);
• the loss obtained in a particular reporting (tax) period can reduce taxable profits in the future (paragraph 1 of Art. 283 of the Tax Code of the Russian Federation).

Accounting rules Similar norms are not provided. Therefore, when the organization begins to make a profit and accountant will reduce the tax base due to the loss of past years, with other things being equal between profit indicators in accounting and tax accounting there will be a gap. The taxable profit of the reporting (tax) period will be less than the balance sheet of the permanent loss, and the real tax obligations will be less conditional. To level this discrepancy, in accounting you need to write off the previously accrued deferred tax asset *.

In the period of tax loss in accounting need to record: *

Debit 09 Credit 68 subaccount "Calculations for income tax"
- reflected a deferred tax asset with a tax loss, which will be repaid in the following reporting (tax) periods.

The reflection of this amount on the loan of account 68 in the absence of real tax liabilities distorts the state of settlements with the budget. To avoid distortion, simultaneously with a deferred tax asset, a conditional income in the amount equal to the amount of income tax with a loss reflected in accounting (with the same methods of accounting for income and expenses for accounting and tax accounting purposes will be equal to the deferred tax assets with tax loss) *.

- accrued the amount of conditional income during the reporting period.

As a result of these postings, the financial result in accounting is overestimated (decreases uncoated loss). The magnitude of the overestimation (conditional income) is the amount of income tax with a loss formed in tax accounting. This value is the expected savings that the organization receives in the following periods when its current tax liabilities will decline due to the loss of past tax periods. As the loss is transferred, the indicator of the deferred tax asset will be reproached: *

- The deferred tax asset has been written off from the loss redeemed.

Such order follows from the provisions of paragraph 14 of PBU 18/02, Articles 283 Tax Code Russian Federation, instructions for account plan and letters of the Ministry of Finance of Russia dated July 14, 2003 No. 16-00-14 / 219 *.

Glavbukh advises: for tax period Restore the sums of the deferred tax assets redeemed in the previous reporting periods. This will avoid problems that may arise if, according to the results of the next reporting periods, the profit calculated by the growing result from the beginning of the year will decrease.

In tax accounting, according to the results of the reporting periods, the amount of the transferred loss may vary depending on the value of the taxable profits received. For example, if taxable profits per half of the year compared to taxable profit in the first quarter will decrease, then the amount of the portable loss will also decrease. Considering that in the preparation of reporting for the first quarter, a deferred tax assembly with a tax loss was already written off in larger sumFollowing the first half of the year, it is advisable to restore this amount. For this, the operations made on the results of the previous reporting period should be repaid. And at the reporting date, write off a deferred tax asset in the amount of a loss that can be taken into account in this period.

An example of reflection in the accounting income tax account and deferred tax asset*

At the end of 2012, Alpha CJSC received a loss:

• according to the accounting data - 100,000 rubles;
• according to tax accounting - 100,000 rubles.

At the end of the first quarter of 2013, the profit "Alfa" amounted to:

• according to the accounting data - 200,000 rubles;
• according to tax accounting - 200,000 rubles.

According to the results of the II quarter of 2013, the profit "Alfa" amounted to:

• according to the accounting data - 50,000 rubles;
• according to tax accounting - 50,000 rubles.

The accounts include the following entries.

Debit 68 subaccount "Calculations for income tax" Credit 99 subaccount "Conditional income on income tax"
20 000 rubles. (100,000 rubles. 20%) - accrued the amount of conditional income for 2012;

Debit 09 Credit 68 subaccount "Calculations for income tax"
20 000 rubles. (100,000 rubles. 20%) - reflected a deferred tax activist of a non-tax loss.

- 40 000 rubles. (200,000 rubles? 20%) - accrued conditional income tax for the first quarter;

Debit 68 subaccount "Calculations on income tax" Credit 09
- 20 000 rubles. (100 000 rubles. 20%) - repaid a deferred tax asset with a loss.

Debit 99 subaccount "Conditional consumption (income) for income tax" "Credit 68 subaccount" Calculations for income tax "
- 40 000 rubles. - the accrued income tax (conditional consumption) for the first quarter is repaid;

Debit 68 subaccount "Calculations on income tax" Credit 09
- 20 000 rubles. - a tax asset is restored with a loss reflected in the first quarter;

Debit 99 subaccount "Conditional consumption for income tax" Credit 68 subaccount "Calculations for income tax"
- 10 000 rubles. (50,000 rubles. 20%) - accrued conditional income tax per half;

Debit 68 subaccount "Calculations on income tax" Credit 09
- 10 000 rubles. (50 000 rubles. 20%) - repaid a deferred tax asset with a transferred tax loss that reduces taxable profits per half.

The amount of income tax reflected in the declaration in the first half of 2013 is equal to 0 rubles. The balance of 68 subaccount "Calculations on income tax" is equal to:
10 000 rubles. - 10 000 rubles. \u003d 0 rub.

Current income tax is reflected correctly. Reporting period Closed correctly.

Control check

In the presence of permanent and temporary differences, the amount of income tax payable to the budget is defined as the amount of conditional tax adjusted to the amount of permanent (pending) tax liabilities and assets. To make sure that income tax calculations in accounting are reflected correctly, use the formula: *

If the resulting result coincides with the amount reflected in line 180 sheet 02 income tax declaration, then profit tax calculations are reflected in accounting correctly *.

If the organization has no constant and temporary differences, the amount of income tax payable to the budget is equal to the value of the conditional tax (paragraph 21 of PBU 18/02) *.

Details of the relationship of accounting and tax accounting indicators affecting the formation of balance and taxable profits are presented in Table *.

Financial statements

The amount of accrued income tax must be reflected in accounting reporting. For more about this, see how to make a report on financial results and a table to fill out a report on financial results *.

An example of reflecting in accounting of conditional income tax on income when closing the reporting period*

CJSC Alfa calculates income tax monthly on actual profits. Revenues and expenses in tax accounting determines the cash method. The organization applies PBU 18/02. Alpha is engaged in the provision of information services and enjoys liberation from paying VAT.

In January "Alpha" implemented services in the amount of 1,000,000 rubles.

The staff of the organization was credited as a salary in the amount of 600,000 rubles. The amount of contributions to the mandatory pension (social, medical) insurance and insurance against accidents and the caregings with the accrued salary amounted to 157,200 rubles.

As of January 31, the revenue from the implementation was not paid, the salary of the staff was not issued, mandatory insurance contributions Not listed in the budget.

January 15, Alfa manager A.S. Kondratyev presented an advance report on travel expenses in the amount of 1200 rubles. On the same day, these expenses were reimbursed completely. Due to the exceedment of the regulatory size of the daily tax accounting travel expenses were reflected in the amount of 600 rubles.

In January of other operations, Alpha was not. The accounts include the following entries:

Debit 62 Credit 90-1
- 1,000,000 rubles. - reflected revenue from the implementation of information services;

Debit 68 subaccount "Calculations for income tax" Credit 77
- 200,000 rubles. (1,000,000 rubles.? 20%) - reflected deferred tax codes from the difference between the revenue reflected in the accounting investigative accounting;

Debit 26 Credit 70
- 600,000 rubles. - the salary is credited for January;

Debit 09 Credit 68 subaccount "Calculations for income tax"
- 120 000 rubles. (600,000 rubles. 20%) - reflected a deferred tax asset from the difference between the salary reflected in accounting and tax accounting;

Debit 26 Credit 69
- 157 200 rubles. - compulsory insurance premiums with salaries in January;

Debit 09 Credit 68 subaccount "Calculations for income tax"
- 31 440 rubles. (157 200 rubles. 20%) - reflected a deferred tax asset from the difference between the amount of taxes (contributions) reflected in the accounting investigative accounting;

Debit 26 Credit 71
- 1200 rub. - Celebrated travel expenses;

Debit 99 subaccount "Permanent tax liabilities" Credit 68 subaccount "Calculations for income tax"
- 120 rubles. ((1,200 rubles. - 600 rubles)? 20%) - reflected permanent tax coding from travel expenses reflected in the accounting investigative accounting;

Debit 90-2 Credit 26
- 758 400 rubles. (600 000 rubles. + 157 200 rubles. + 1200 rubles.) - Clealed the cost of implemented services;

Debit 90-9 Credit 99 subaccount "Profit (loss) before tax"
- 241 600 rubles. (1,000,000 rubles. - 758 400 rubles) - the profit is reflected in January;

Debit 99 subaccount "Conditional consumption for income tax" Credit 68 subaccount "Calculations for income tax"
- 48 320 rubles. (241 600 rubles. 20%) - accrued the amount of conditional income tax on income.

In January, the tax accounting "Alfa" reflected a loss in the amount of 600 rubles. (Paid travel expenses). Since this loss will affect the determination of the tax base in the following periods, recorded record in accounting:

Debit 09 Credit 68 subaccount "Calculations for income tax"
- 120 rub. (600 rubles. 20%) - reflected a deferred tax asset with a tax loss.

The amount of income tax reflected in the declaration in January is zero. The balance of 68 subaccount "Calculations on income tax" is equal to:
200 000 rubles. - 120 000 rubles. - 31 440 rubles. - 120 rubles. - 48 320 rubles. - 120 rubles. \u003d 0.

Conditional profit tax consumption is reflected correctly. The reporting period is closed correctly.

Oleg good

state Counselor tax Service RF II RANGA

Yours faithfully,

Gennady Vinnikov, Expert BSS "Glavbuch system".

The answer is approved by Sergey Granatkin,

the leading expert of the BSS "Glavbuch system".