Order on the write-off of hopeless receivables Sample. An order to write off receivables: sample. Sample order of write off hopeless receivables

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Tax accounting of overdue receivables

Estimated operations are one of the most important sections of the organization of accounting and taxation of any enterprise. Calculations with counterparties are primarily carried out on the basis of civil-law agreements in accordance with the Civil Code Russian Federation (Civil Code of the Russian Federation). In this regard, the issues are relevant legal relationship in business activities. In practice, it is possible to break the terms of payment of contracts by partners, which, in turn, entails education in accounting of overdue debts. The feasibility of developing this topic is that, depending on the conditions for calculating operations, the formation of reserves and further accounting work with the partner, the amount of income and tax liabilities will be different, which must be taken into account when choosing the optimal taxation scheme. Clause Art. 266 ch. 25 "Tax on the profit of organizations" of the Tax Code of the Russian Federation (Tax Code of the Russian Federation) is hopeless to be the debts before the organization for which it has expired set time The limitations, as well as those on which, in accordance with civil law, the obligation is discontinued due to the impossibility of its execution on the basis of an act of the state body or liquidation of the organization. The limitation of the limitation is established by Art. 196 of the Civil Code of the Russian Federation and in the general case amounts to 3 years. As a relation to accounting receivables of receivables, it is necessary to issue: - an agreement in which the date of the deadline is indicated; - shipping documents or acts of acceptance of services rendered; - inventory acts accounts receivable At the end of the reporting (tax) period, indicating that at the time of the write-off, the specified debt was not repayed; - the order of the head to write down receivables as hopeless debt. In tax accounting for the purpose of calculating the income tax, the amount of debt debt is recognized by non-evalization costs. This consumption is recognized in the total amount of receivables, i.e. With the amount of VAT. Punk 1 Art. 272 of the Tax Code of the Russian Federation it was established that with the method of accrual, the expenses taken for the purpose of income taxation are recognized as those in the reporting (tax) period to which they relate, regardless of the time of the actual cash payment and (or) of their shape. , the date of accounting receivables with an expired limitation period for nonealization expenses There will be a date of the expiration of the limitation period. It turns out to keep in mind that the organization will make a tax error if it recognizes the amount of non-evalization costs in the amount of overdue receivables not in the expiration period of the limitation period, but in later reporting tax periods. Overdue receivables refers to the expenditures of the period in which the limitation period has expired. The provisions of the Tax Code of the Russian Federation do not leave the taxpayer of the right to arbitrarily choose the period of recognition of such a flow rate. The following is the following: partial repayment of debt, drawing up an act of reconciliation of mutual settlements, the recognition of debt debtors entail a break on a limitation period (Article 203 of the Civil Code of the Russian Federation). After the break, the current limitation period begins again. Time expired before the break is not counted in new term, therefore, the limitation period is considered to be anew. If the limitation period has expired, then hopeless debt can be written off regardless of whether the organization has taken any measures to recover, or not. The arbitration practice indicates that the organization can take into account hopeless debts in the expenditures with an expired limitation period, even if it: - did not exterminate the debt among the debtor (Resolutions of the Moscow District FA 4.04.2010 N Ka-A40 / 3571-10, FAS Volzhsky District from 01/20/2011 N A72-2931 / 2010, FAS of the West Siberian District from 07.04.2010 N A03-5968 / 2009); - did not apply with the relevant requirements for the arbitration court. In practice, creating a reserve for doubtful debts is an legal way tax optimization subject to the presence of overdue receivables. Thanks to the creation of such a reserve, the organization receives a delay to pay for income tax, which saves coveragesbecause with the amount of dubious debt the income tax is paid only when the buyer is fully calculated for the products delivered (clause 7 of Art. 250 Tax Code of the Russian Federation). Prev to doubtful debts can be used by the organization only to cover losses from hopeless debts recognized as The order established by paragraph 4 of Art. 266 of the Tax RF. 2 p. 2 Art. 265 of the Tax Code of the Russian Federation. According to the accounting of payable overdue debts, it is necessary to issue: - the contract in which the date of the payment period is specified; - shipping documents or acts of acceptance of services rendered. When registered, the account of accounts of accounts payable at the end of the reporting (tax) period, indicating that at the time of write-off, the specified debt was not redeemed, and the order of the head to write down payables as a hopeless debt. Formally for the write-off of overdue payables in accounting and inclusion in its taxable income, the corresponding order of the company's head is required. It happens that the organization does not constitute it. At the same time, the taxpayer is guided by the decision of the Presidium of the Supreme Arbitration of the Russian Federation of July 15, 2008 No. 3596/08. It indicates that if there is no order, then there is no reason for maintaining income tax. However judicial authorities Trucking such behavior as the inaction of the taxpayer and make decisions that these actions are not grounds for the non-inclusion of payables with an expired limitation period in revenues. The confirmation of this approach is the resolution of the FAS of the West Siberian District of July 29, 2009 No. F04-3773 / 2009 (9432-A45-15), F04-3773 / 2009 (11692-A45-15). The judges rejected the reference of the Company to the mentioned Resolution of the Presidium of the Wheel of the Russian Federation N 3596/08 as non-applicable. They considered that the taxpayer, without making an order to write down the debt into the deadlines established by law, sought to obtain unreasonable tax benefits. Increasing overdue payables, it should be recalculated to the provisions for the extension of the statute of limitations during the accounting of overdue receivables. So, if the debtor recognizes the debt, the limitation period automatically begins to be counted again since the recognition of debt. The organization-debtor, for example, can issue an order that it recognizes debt, therefore accounts payable From the discharge overdue goes into the current. To use such tricks should be carefully, its position may have to be defended in court, since the organization in unilaterally Declares documents, on the basis of which the limitation period is extended for another 3 years. In tax accounting, overdue payables with an expired limitation period is included in the composition of non-dealer income (paragraph 18 of Art. 250 Tax Code of the Russian Federation). Revenues are recognized in reporting periodin which the limitation period has expired. Grounds for VAT deduction in this case Art. 171 of the Tax Code of the Russian Federation is not provided, so VAT, accrued on overdue debt, should be included in revenues.

Lebedeva E.S. Features tax accounting overdue receivables and payables // Accountant and law. 2012. N 5. P. 14 - 16.

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Sample order of write off hopeless receivables

Organizations should write off receivables that are recognized as unrealistic for recovery. This is paragraph 77 of the provisions accounting and accounting reporting In the Russian Federation, approved by the Order of the Ministry of Finance of Russia from 29.07.98 No. 34N (hereinafter referred to as an accounting regulation). What debt can be considered hopeless? First, with an estimated limitation period. According to the norms of civil law, the limitation period is three years (art. 196 of the Civil Code of the Russian Federation). Secondly, debts that cannot be recovered from the debtor. For example, the debt of the liquidated organization. The hopeless debtor can be considered the organization, recognized bankrupt And in the process of liquidation, if it is already reliably known that it will not be possible to recover debts. Unreal for recovery is recognized and debt, which was not able to take a bailiff from the debtor. Why should the lender organization be written off unreal to recover "debitor"? The fact is that the "hanging" on the balance sheet of receivables participates in the calculation of the net profit of the enterprise and leads to an increase in this indicator. The balance of the organization must reflect the real picture of it. financial state. If there is a hopeless debt into the calculation, then net profit may be unreasonably overestimated. And this directly affects the interests of the owners, shareholders and other stakeholders reporting. CONFIRMING DOCUMENTS When debiting receivables, the lender organization must prove the hopelessness of this debt. The expiration of the statute of limitations can be confirmed: We remind that the current limitation period is interrupted by the debtor of any actions indicating the recognition of debt. About this article 203 of the Civil Code of the Russian Federation. Written answers and debtor's claims, recognition of the claims of the arrears, the signing of an account of the debt reconciliation, partial, even if the score of the debt - all this serves as a point of reference of the new limitation period. In addition, the limitation period is interrupted if the lender appeals to court. After a court decision on the need to return the debt debtor, the course of a new limitation period begins. But if a lawsuit submitted by the creditor is left by the court without consideration, the limitation period is not considered interrupted (art. 204 of the Civil Code of the Russian Federation). When writing off receivables, in which the limitation period has not yet expired, also requires documentary confirmation that the debt has become unrealistic for recovery. Proof can serve: Definition of the Arbitration Court of Completion competitive production and liquidation of the debtor; Extract from a single state register of legal entities that the debtor's organization is eliminated; court decision or notification of the liquidation commission (competitive manager) that the creditor's claims will not be satisfied due to the deficiency of the property of the organization being liquidated; Act bailiff On the impossibility of recovery of debt from the organization - the debtor, etc. Without having confirming documents, justifying the hopelessness of receivables, the lender is not entitled to start writing off the debt. After writing off the debt, the organization must keep confirmation documents. Paragraph 2 of Article 29 of the Federal Law "On Accounting" of 12/06/11 No. 402-ФЗ (hereinafter - the ACCOUND Act) found that the organization is obliged to at least five years to keep primary accounting documents, accounting registers and accounting reporting. In subparagraph 8 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, it is planned that the taxpayer is obliged to maintain the documents necessary for calculating and paying taxes within four years. We draw your attention that the shelf life of documents, on the basis of which hopeless receivables were written off, is calculated not from the date of their compilation, but from the moment of writing off the debt. This is due to the fact that taxpayers must remain an act of an account of debt inventory, a written justification and order of the head to write down hopeless debt. Naturally, with these documents should be saved source documentsconfirming the emergence of debt. If tax audit The taxpayer will not be able to document the emergence of receivables, it is waiting for the sad finale - non-recognition loss in the form of a written off "debitors", detachment of taxes, penalties and fines. Debt inventory Before writing up hopeless debt, the lender organization must fulfill a number of preparatory procedures. As follows from paragraph 77 of the accounting provisions, unreal for recovery debts are not written off common amount, and "name". Therefore, the organization must first have an inventory of existing receivables and identify debts to be debugged. Inventory is carried out by order of the head of the organization. The order is made up by form Inv.-22 approved by the Resolution of the State Statistics Committee of Russia from 18.08.98 No. 88, or is developed independently. Inventory frequency is determined by the company also independently, but there are cases that do not depend on the will of the leadership. Thus, the inventory of property and debt is necessarily carried out by all organizations before drawing up annual reporting and in other cases listed in paragraph 3 of Article 11 of the Accounting Law. In addition, the inventory of debt is carried out quarterly organizations, which for the purpose of calculating income tax create reserves of dubious debts. This requirement is spelled out in paragraph 4 of Article 266 of the Tax Code of the Russian Federation. According to the specified item, the amount of deductions to the reserve is calculated on the basis of data receivables inventory, carried out on the last number of reporting (tax) period. The accounting and accounting of the accounting and payables at the date of the inventory are certified. Help is an application to the act of inventory of settlements with buyers, suppliers and other debtors and creditors. It specifies detailed information about each marketability (its name, address, telephone), the amount of debt, when and why it originated, and also lists documents confirming the debt. First of all, these are payment and shipping documents. The certificate of the status of receivables and payables serves as a kind of guide for the inventory commission when checking the state of settlements with buyers and suppliers. The results of the inventory of receivables are recorded in the act. When drawing up an act, it is indicated which amount of debt is confirmed by debtors, which is not confirmed, and also allocated arrears with an expired limitation period. We advise the organization that revealed the receivables of this kind, to introduce an additional column. Legislation This allows. Otherwise, the amount of hopeless, although not overdue debts will have to be indicated in the column intended for receivables with an expired limitation period. Without allocating the same amounts of all hopeless debts on a separate line In the act of inventory, the lender is not entitled to start writing off the "debaters". Based on the act of inventory and supporting documents, a written justification is drawn up for the upcoming write-off of receivables. After that, the head of the organization issues an order to write off hopeless debt. The order is compiled in arbitrary form. Only after that an accountant can proceed directly to write off the debt from the balance of the organization. Write-off of the buyer's hopeless debt Consider the procedure for writing off receivables on the example of the write-off of the buyer's hopeless debt. But first let's stop at one important tax aspect. The write-off of receivables arising from the fault of the buyer differs from other types of "debaters" by the fact that the write-off procedure is usually accompanied by the accrual of VAT. Therefore, the debt of the buyer's hopeless debt we advise you to start with the clarification of this tax issue. The accountant must check if it was before - at the time of the occurrence of this receivable debt - VAT is accrued. If in accounting policies The organization approved the "Shipment" method, VAT is charged to pay at the time of shipment of goods (works, services). When writing off hopeless buyer receivables, the tax is not necessary to re-charge. "The write-off of receivables arising from the fault of the buyer differs from other types of" debaters "by the fact that the write-off procedure is usually accompanied by the accrual of VAT» The procedure for the write-off of hopeless receivables in accounting depends on whether the creditor has created a reserve of dubious debts. If not created, the amount of receivables relates to the account of financial results as non-engineering expenses (paragraph 77 of the accounting regulations). Let's see how definition of hopeless receivables are being written in an organization that created a reserve of dubious debts. First of all, the accountant should check whether the amount was reserved in previous years precisely under this receivable. The amounts of debt, which previously created a reserve, refer to the account of this reserve. That is, the write-off of the debt occurs by using the reserve of dubious debts. This operation is issued accounting wiring: Debit 63 Credit 62 - Written off the sum of hopeless receivables at the expense of the reserve of dubious debts. If the reserve of dubious debts was created not by the entire amount of dubious debt, but only on its part, then when writing off hopeless debt amount of this reserve is not enough to cover all debt. The uncovered debt balance is included in the composition of non-dealerization costs. Example 2 In December 2012, CJSC "Coast" conducted an inventory of settlements with buyers and created a reserve of dubious debts in the amount of 80,000 rubles. In June 2013, it was recognized as unreal to recover the debt of the buyer's organization due to its liquidation. The amount of hopeless debt amounted to 120,000 rubles. (including VAT - 20,000 rubles). According to the accounting policy, CJSC "Bereg" calculated VAT "on payment". In the accounting of CJSC "Berek" were made posts: in December 2002 Debit 91-2 Credit 63 - 80,000 rubles. - Created a reserve of dubious debts; In June 2003, Debit 63 Credit 62 - 80,000 rubles. - part of the hopeless debt due to the reserve of dubious debts; Debit 91-2 Credit 62 - 40,000 rubles. (120,000 rubles. - 80,000 rubles) - written off the remaining part of receivables, not covered by the amount of the reserve for doubtful debts; Debit 76 subaccount "Deferred Calculations on VAT" Credit 68 "Calculations on VAT" - 20,000 rubles. - Accrued VAT with the amount of debt written off. The inverse situation develops when the reserve is created on the full amount of debt, and only part of receivables is recognized for recovery. For example, only part of the claim submitted by the lender can be satisfied with the court. If the debtor's organization is recognized by bankrupt, the court, with deficiency of property of the liquidated organization, satisfies only a part of creditors' claims. In this case, the amount of receivables is distributed by the lender organization into two parts: the amount of debt, which by the court decision is subject to refund, and the amount of debt, unrealistic for recovery. Written off on financial results Or it is repaid at the expense of the reserve of dubious debts not the entire amount of receivables, but only a hopeless part of the debt. This operation is issued in accounting by wiring: Debit 51 (50, 10, 01, etc.) Credit 62 - Reimbursed part of receivables by court decision; Debit 91-2 (63) Credit 62 - written off on non-deactive costs (or repaid due to the reserve of dubious debts) hopeless part of the debt. With partial repayment of receivables at the expense of the reserve of dubious debts, it is necessary to ensure that the remaining amount does not "depend on" reserved tools. Unused part of the reserve should be included in the operating income. This must be done at the end of the year following the year of creating a reserve (paragraph 70 of the Regulations on accounting). Write-off of hopeless debt supplier Accounts receivable may arise due to non-fulfillment of contractual obligations not only by the buyer, but also supplier. If the supplier, having received money from the buyer at the expense of the upcoming delivery, will not ship the deadlines to the agreed agreement, the buyer will have receivables. Upon the expiration of the limitation period or upon the occurrence of other circumstances (for example, the liquidation of the supplier), it turns into hopeless debt. The supplier's receivables, as well as hopeless debts of buyers, are written off due to financial results or due to the amount of the established reserve of dubious debts. An accounting entry to write off the amount of hopeless debt supplier will be this: Debit 91-2 (63) Credit 60 subaccount "Advances issued" - related to non-dealerization expenses (or rewrong due to the reserve of dubious debts) The sum of hopeless debt supplier. Write-off unreal for the recovery of the supplier receivables is not accompanied by VAT accrual. Clause 1 of Article 146 of the Tax Code of the Russian Federation, the object of taxation on VAT recognizes the operations on the sale of goods (works, services). Payment by the provider of funds to the future delivery is not a realization. Therefore, when writing off the hopeless receivables of the supplier who did not ship into the account of the received advance, the buyer does not have duties on accrual and pay VAT. But the buyer will not be able to consider the VAT, which was paid to the supplier as part of the advance. The tax turns into hopeless receivables along with the rest of the payment. The write-off of hopeless debt in tax accounting when calculating the taxable profit. Non-valid receivables are taken into account in the same way as in accounting. The definition of hopeless debt for tax accounting is given in paragraph 2 of Article 266 of the Tax Code of the Russian Federation. As in accounting, unrealistic debt for debt recognize debts on which the limitation period has expired, as well as those that cannot be recovered from the debtor due to its elimination or other grounds confirmed by acts government agencies. The amounts of hopeless debts are recognized as non-dealerization expenses, if on this debt, the tax accounting did not create a reserve of dubious debts (PP. 2 of paragraph 2 of Art. 265 of the Tax Code of the Russian Federation). If it was created, losses in the form of hopeless debts are repaid due to the sums of this reserve (clause 4 of Art. 266 of the Tax Code of the Russian Federation). The debt, not covered by the amount of the created reserve, is included in the composition of non-engine expenses (paragraph 5 of Art. 266 of the Tax Code of the Russian Federation). As you can see, the order of writing off the loss in the form of hopeless receivables in tax accounting is completely coincided with accounting. To simplify the work on accounting not paid for receivables, we recommend that you establish a uniform order in tax and accounting policies to create reserves of dubious debts. That is, it is necessary or not to create reserves at all, or use the same principles of their formation both in accounting and tax accounting. Since the procedure for creating a reserve is rigidly regulated only in the Tax Code, similar rules can be approved for accounting purposes. The fate of the recorded receivables What happens with hopeless receivables after its write-off? Can the lender forever forget about the "debitor" written off in accounting and tax accounting? No, he can not. Claimed debt must be taken into account for the balance for five years so that in the event of a change in the property position of the debtor, you could recover debt. This requires paragraph 77 of the Accounting Regulations. Of course, this requirement refers to the debtful debt of "living" debtors. If the organization, in the fault of which originated "debitor", was eliminated, there is no point in take into account her debt over the balance sheet. Return this debt will never succeed. For accounting of written off debt, the offline account 007 "written off at the loss of insolvent debtors" is designed. When writing off hopeless debt from the balance, this account debit: Debit 007 - is reflected in the amount written off from the balance sheet of receivables. The organization should provide a detailed analytics on off-balance accounts so that it is possible to allocate not only the amount of debt and the date of his write-off, but also identify the organization-debtor and the foundation of debt debt from the balance. If the debtor someday returns debt, the amount of debt is written off with offline accounting and reflected in the composition of the non-revenue income of the organization (paragraph 7 of PBU 9/99). At the same time, such accounting records will appear: Debit 51 Credit 91-1 - reflected in the composition of non-revenue revenues The amount of debt debt returned to the debtor; Credit 007 - written off from off-balance accounting amount of return debt. Question arises: should the organization be charged VAT at the time of returning written off receivables? No, it is not necessary to do. After all, VAT has already been paid when shipping or writing off the debt. Re-accrual VAT will lead to double taxation of the same amount. But the income tax to the creditor, unexpectedly received a long debt, will have to pay. In tax accounting, the return of previously written off receivables is reflected as the receipt of non-dealer income. Despite the fact that such receipts are not directly mentioned in Article 250 of the Tax Code of the Russian Federation, returned debt should be qualified according to this article. Please note: The list of non-dealer income shown in Article 250 of the Code is open, since it is preceded by the word "in particular". In addition, carefully read the first phrase that opens this article: "For the purposes of this chapter, the income not specified in Article 249 of this Code is recognized as non-revenues. That is, all receipts that are not income from sales are needed to non-revenue. Thus, the lender, an unexpectedly having received a long-standing debt, which was previously recognized as a loss and included in non-deactive expenses, appears as unexpected non-deactive income. And with him the lender arises tax obligations For income tax, which, to the consolation of the recipient's "old" debts, are not accompanied by a burden of paying VAT. Problems of taxation when writing off "Accounts" So far, we have spoken about the write-off of hopeless receivables by organizations that use the commonly established taxation system. But it is necessary to deal with the "hung" debts and taxpayers applying special tax rules. At the same time, representatives of the "tax minorities" are inevitably problems arise. Does Article 145 of the Tax Code of the Russian Federation frees from the "old" duties? Suppose that an organization that has dubious buyer receivables and calculating VAT by the method of payment, decided to take advantage of the exemption from the tax under Article 145 of the Tax Code of the Russian Federation. During the period of exemption from VAT "Old" receivables turns into a hopeless. For example, after the expiration of the limitation period. The creditor organization arises before the need to write off it. How to deal with VAT? On the one hand, the organization is exempted from duties on calculating and paying VAT. And on the other hand, VAT was calculated, but was not paid to the budget at the time of the sale of goods to the buyer. That is, when the organization was a payer of this tax. The tax was "postponed" for the future - until the buyer shipped goods. Article 145 of the Code gives exemption from VAT for the implementation, which refers to the period of liberation, but does not exempt taxpayers from those responsibilities that arose earlier during the application of the common norms. Problems of "Simplified" with such problems may face and taxpayers applying special tax regimes: UTII, a simplified taxation system (USN), a single agricultural tax. Unfortunately, questions on the taxation of hopeless receivables for these taxpayers in the Tax Code are not covered. It will be especially difficult to solve the problem with such debt to taxpayers who switched to USN. In the Tax Code, "transitional" VAT norms are not prescribed at all for the "simplified". When forming tax base by single tax Such expenses are not accepted (they are not envisaged in Art. 34616 of the Tax Code of the Russian Federation). Thus, saying goodbye to the former accounting and the generally accepted taxation system that have passed on USN taxpayerswhich previously applied the method of accrual, lose the right to recognize the loss in the form of hopeless receivables. However, when debiting receivables, the taxpayer who passed on the USN should pay the calculated amount of VAT. VAT is paid because the sale of goods (works, services) was carried out until the transition to the "simplified" and was a taxable VAT by the operation. Such is the position of the MNS of Russia. The difficulties of payers of the UNVD payers of the unified tax on imputed income must be written off from the balance receivable with an expired limitation period and debts, unreal for recovery for other reasons. But the loss from the write-off of hopeless debt will not reduce the amount of their obligations to the budget for the payment of a single tax, since the unified tax on the imputed income is not calculated from the actual profit, but on the amount of imputed income. Only the payers of a single tax on imputed income can take advantage of the benefit, which simultaneously conduct several types of activities - taxable as ENVD and income tax. They can reduce the profits to be taxed on the standards of chapter 25 of the Tax Code of the Russian Federation, amounting to losses from writing off hopeless receivables. The payers of the unified tax on imputed income that do not conduct activities taxable income must write off unreal for the recovery of "Account" in accounting, but will not be able to use losses from this write-off to reduce their tax duties to the budget. Before payers of a single tax on imputed income, writing off hopeless receivables, there is the same problem with the accrual of VAT, as well as in organizations released from VAT under Article 145 of the Tax Code of the Russian Federation or transferred to the USN. On the one hand, the payers of ENVD are not entrusted with calculating and paying VAT. On the other hand, they did not fulfill the obligations to pay the tax with the amount of unpaid implementation at the time when the usual taxation regime was used. Therefore, MNS of Russia believes that when writing off the hopeless receivables, the ENVD payers should calculate and pay the amount of VAT on the specified operations into the budget.

Kaz on the write-off of receivables and have been written off in stock. Sample form of reference is shown S.M. Arslanova M.P. Fig. 2 - the form of an order to write off the unreassed receivables.

Inventory is carried out by order of the head of the organization. When writing off the hopeless receivables of the buyer's tax. Sample reporting, expert comments, document reviews.

Order N _____ On the write-off of receivables as a hopeless debt G. "___". _____

A sample of an order to write down receivables Article: How "a simplist" get rid of hopeless receivables (Titova.

Approximate reference sample We led below. Society Sample of the order is given below. Order number 7 on the write-off receivables. G.

Cancellation of hopeless receivables

Order of the write-off payables: sample

The write-off of accounts of accounts is possible, in particular, in the case of the Ministry of Finance from September 11, 2015 No. 03-03-06 / 2/52381):

debt forgiveness by creditor;

the expiration of the statue of limitations. In general, it is 3 years (Art. 196 of the Civil Code of the Russian Federation), but not always. For example, according to the requirements arising from the transport of goods, it is 1 year (paragraph 3 of Art. 797 of the Civil Code of the Russian Federation);

the liquidation of the lender, as well as the exclusion of the lender from the Incorporation due to the recognition of it inactive (paragraph 1 of article 21.1 of the Law of August 8, 2001 No. 129-FZ).

In accounting, the credit book is reflected by the wiring: DT 60 (62, 66, 76) - CT 91. And in the tax accounting recorded payables for general rule Included in the composition of non-revenue income (paragraph 18 of Art. 250 Tax Code of the Russian Federation). In addition to the amount of payables on the payment of taxes, fees, penalties and fines, insurance premiums (PP. 21 of paragraph 1 of Art. 251 of the Tax Code) and some other amounts.

The procedure for writing off payables

In the event of the liquidation of the creditor organization, the debt is charged to the date of making the appropriate entry in the incorporation and then it is included in non-dealer income (the letter of the Ministry of Finance dated April 25, 2016 No. 03-03-06 / 1/23695). And when the debt is forgiven, at the date of signing an agreement on forgiveness or receiving another document from the lender confirming the forgiveness of debt.

The write-off of overdue payables in tax and accounting is reflected at the expiration date of the limitation period. And as the Ministry of Finance and FTS explained, accountable debt in income is needed on the last day of that reporting period, in which this period has expired (clause 4 of Art. 271 of the Tax Code of the Russian Federation, the emails of the Ministry of Finance of September 12, 2014 No. 03-03-RD / 45767, FTS of Russia from 08.12.2014 N GD-4-3 /).

At the same time, an inventory of debt must be carried out and the order of the head to write off the creditors (paragraph 78 of the Regulations on accounting and financial statements in the Russian Federation, approved by the order of the Ministry of Finance of Russia from 29.07.1998 N 34N). But even in the absence of an order, overdue payables should be taken into account in income also on the last day of the reporting period (the decision of the Presidium of the RF 08.06.2010 No. 17462/09).

Write-off of hopeless debt and ndfl

A special procedure for determining the date of the actual gain of income when writing off hopeless debt from the balance of the organization is applied only if the taxpayer and the relevant organization are interdependent persons.

The emergence of new norms generates new clarifications. Recall that Federal law from 11/27/2017 No. 335-FZ PP. 5 p. 1 Art. 223 of the Tax Code of the Russian Federation set forth in new editionAccording to which the date of actual income generation is defined as a day of write-off in the prescribed manner of hopeless debt from the balance sheet of an organization that is interdependent person In relation to the taxpayer. Another letter is an explanation of the new norm - the letter of the Ministry of Finance of Russia from 19.03.18 No. 03-04-06 / 16933.

In a commentated letter, there are two questions related to changes in paragraphs. 5 p. 1 Art. 223 NK RF:

has NDFLs are subject to hopeless debt individualwritten off from the bank balance that is not interdependent;

and if it is subject to, what date should you consider the date of receipt of income by this person?

According to paragraph 1 of Art. 41 of the Tax Code of the Russian Federation income recognizes the economic benefit in cash or natural form, taken into account if it is possible to assess and to the extent that such benefits can be assessed, and determined, in particular, in accordance with Ch. 23 NK RF.

In accordance with paragraph 1 of Art. 210 Tax Code of the Russian Federation In determining the tax base, all taxpayer income received by both in cash and in natural forms, or the right to order which he has arisen as well as income in the form material Profitdefined in accordance with Art. 212 Tax Code.

In the case of writing off the obligations of an individual - the debtor before organizing a lender for the debt formed from the debtor, the obligation to return the amount of debt is removed, and the lender does not have the right to demand a debt return. In this regard, at the time of termination of the obligations of the taxpayer, he has an economic benefit in the form of savings on expenses on debt repayment and, accordingly, the income to be taxed by NDFL.

So, the answer to the first question can be removed: NDFL will have to pay. With the answer to the second question more difficult.

At the same time, the date of the actual receipt of income complies with the date of complete or partial termination of the obligation on any reasons stipulated by the legislation of the Russian Federation - in particular, the explicit, judicial decision, Agreement on debt forgiveness.

What will it be in our case? Maybe the order of the Bank's head to write off the debt? Or is it not enough? It would be nice if officials clarified their position.

As for PP itself. 5 p. 1 Art. 223 of the Tax Code of the Russian Federation, where it is planned that the date of the actual income is determined as a day of write-off in the prescribed manner of hopeless debt from the organization's balance sheet, which is an interdependent face in relation to the taxpayer, then this is a special rate. Not for all. If the bank and an individual to which the bank has written off the debt is not interdependent, it is impossible to apply it.

Order on the write-off of receivables or payables with an expired limit

As soon as the enterprise has the opportunity to make the write-off of receivables with an expired limitation period or payables, this must be done to bring data into compliance. However, this event may entail high tax risks, Therefore, all documents, including an order to write off the debt, must be proceeding correctly so that there are no problems in further accounting.

Deadlines for debiting payables and receivables

The basis for writing off payables or receivables can be a variety of reasons. Their list is set at the legislative level. This includes the elimination of the lender or the debtor, the onset of force majeure circumstances, the forgiveness of debt, etc. The most common foundation for writing off is the expiration of the statute of the statute of debt.

The legislation establishes that if from the moment of presenting the claim of the creditor on debt repayment, a certain number of years has passed (three years), such a debt can be written off.

At the same time it is very important to keep in mind that the moment of the beginning of this period is calculated from the next day, when a person with this right demanded a return debt.

The contract can also establish the period during which the debtor is obliged to fulfill its obligations provided for him (pay a debt). The limitation period in this is beginning to be calculated from the next day of the fulfillment of the obligation of the day.

Also do not forget about the interruption of the limitation period. If, during the calculation of this period, the debtor will hold a partial debt repayment, signs the act of reconciliation, will repay interest on the principal debt, the limitation period will be interrupted.

It will begin to calculate the next day, after the above events. In this case, the debt will be written off only after three years with a new date. At the same time, it is possible to interrupt the limitation period many times, thereby increasing the period when the debt will be taken into account on the balance sheet of the enterprise.

Important! However, do not forget about the existence of a limit limit period. Civil Code defines it equal to 10 years. Calculating it must be carried out from the moment of arrears.

Sample order for debiting receivables with an expired limitation

The order for the write-off receivables with an expired limitation period does not have a special form that it would be necessary to use in obligatory. Therefore, the company's most often applied the company form, or develop their own form of order.

In the preparation of the order in the upper part of it, the full name of the organization is recorded.

After that, the following line indicates the name of the document "Order", and then you need to put its number. Under this number, the order will need to be submitted to the registration of orders on the organization.

Under the name of the document, a summary of the document is usually indicated - for example, "On the write-off of receivables".

On the next line, you must specify the place of disposal and the current date.

Act of the inventory and specify data on its preparation;

Accounting certificate, also with output.

Then the word "order" is recorded, after which it is necessary to list the issued orders:

Perform the write-off of the organization's receivables, with an affiliation of its name and amount of debt. As the reason for the write-off here, it is necessary to indicate that the limitation period has expired;

Give an indication of the Chief Accountant or another responsible person to reflect this operation on accounting and tax accounting;

Assign a person who will control the execution of the order.

The executive order signs the head of the company. Below their signatures should put faces that are appointed as responsible for any actions according to the text of the order.

Sample order for the write-off payables with an expired limit

The order for the write-off of accounts payable with an expired limitation period has no special form. Companies can apply their form to this with an indication of mandatory details.

At the top of the document you need to specify the name of the company.

Below is the name - "Order", after which the sequence number is affixed. Under it, the order must be registered in the book of accounting orders for the enterprise. The next line can be written by a summary of the order - for example, "On the write-off payable debt".

These include:

Art. 196 of the Civil Code of the Russian Federation;

Act inventory calculations indicating its details;

Accounting certificate indicating its details.

After that, the word "order" is recorded, after which the orders are formulated:

Develop debt with the name of the company and its sum. It should also be noted that the write-off is made due to the expiration of the limitation period;

Note to the chief accountant to reflect this operation on accounting and tax accounting;

Specify a responsible person who will keep control over the fulfillment of this order.

The order signs the leader. After that, all other persons mentioned in it should be improved.

A sample of an order to write off receivables in 2018

The debts of the debtors after the expiration of the statute of the prescribed lawsuit and for a number of other reasons can be recognized by hopeless. To withdraw from the balance of such failed income, it is necessary to publish an order to write off receivables. The sample in 2018, as before, is drawn up according to the internal rules of document management.

When you can write off the debate

The criteria for recognition of the debt under consideration are badly stipulated in Art. 266 NK RF:

the legislatively regulated period of court claims has expired (rationale - Art. 196 of the Civil Code of the Russian Federation);

the debtor ceased to exist, and the fact of reliating it from the state system in the regulatory bodies was confirmed by the documenor IAP Register / EGRIP (rationale - paragraph 2 of Art. 64.2 of the Civil Code of the Russian Federation);

the bailiff reported the impossibility of recovery of debt on objective reasons.

With forced recovery of debt by court decision bailiffs Debt usually can not be exterminated from the debtor if:

there is no information about its location;

there is no information on the location of the property of the borrower;

there is no access to information about the amount of the owned person available at the disposal of monetary resources and material values;

the property has no property that can be seized to repay his obligations.

In the presence of one or more factors, the bailiff draws up a decree in which the completion is said executive proceedings. The document on the basis of which retention should have been made, subject to the recovery.

Documentary Registration Cancel Account

To remove from the balance of unrealized amount of receivables, the business entity must prepare such documents:

act reflecting the results of the inventory of settlements with counterparties by means of debt and debtors;

directly the order for the write-off receivable (sample of 2018 at the end of the article) on an arbitrary sample.

The results of inventory activities are reflected in the Act of the Inventory Invo 17. Its blank approved by the decision of the State Statistics Committee of August 18, 1998 under No. 88.

The order is issued according to an individually developed template that complies with the rules of internal document management. At this disposal you need to register such information:

information on the amount of debt and the circumstances of its education;

details of the bilateral contract, on the basis of which the transaction was implemented;

data allowing to identify the debtor;

the list of reasons for removing the debt from the balance with the reduction of legislative references.

The document acquires legal force After his approval by the head of the creditor company. To this order are applied full set confirming the need to write off certificates and extracts. In the text of the order, indicate the procedure for debiting debt - at the expense of a reserve or by assigning costs.

How to spend in account

When debiting receivers, its size reduces the amount of reserve for doubtful debts. If there is no reserve, then after the publication of the order for the write-off of the receivables of the Sample of 2018, or for another period, the amount of arrears of inconsistencies refers to non-dealerization costs (rationale - sub. 2, paragraph 2 of Art. 265 of the Tax Code of the Russian Federation).

The consumable base can be increased by the debitor and in the presence of a reserve, but if its value is below the debt and only to the difference between them.

For accounting purposes, write-off from the balance of hopeless debt of the counterparty is possible, provided that:

the way of a peaceful solution to the problem has been exhausted, the compromise was not found;

the claim to the court is financially unprofitable to the creditor.

You can see and free to download the order for the write-off of receivables of the Sample 2018 from our site, you can directly link here.

How to write off receivables: causes and wiring

When implementing entrepreneurial, economic activity Legal and individuals carry out mutual settlements with counterparties (suppliers, contractors, government agencies, banks, etc.). The result of the interaction of the parties may be receipt, the demand for the demand and execution of which are limited. There are certain rules reflecting how directing receivables are made in connection with the impossibility of recovery.

When it is permissible to close the DZ

Accounts receivable (DZ) - the amount of debt in the value measurement, when one participant of the contractual relationship must be another specific amount. The debt may arise when making a prepayment, excess payment Salary, tax amounts, collection, etc.

Accounts is part of The assets of the organization, therefore, continuous control over the dynamics of its education, growth, reduction makes it possible to ensure timely satisfaction of the requirements, stabilizes the financial situation, forms good means of funds and liquidity of the case.

As early, and later, debt is able to lead to a negative result in revenue, the need to edit accounting data. It is important to strictly follow the accounting regulations of the outstanding DZ, correctly identify finances on which the recovery period ends.

Legislative norms (provision of accounting No. 34N, NK, Civil Code of the Russian Federation) determine the list of reasons why the DZ can be repayed:

1. End of the statute of limit: according to Art. 196 of the Civil Code of the Russian Federation on the protection of the rights and interests of the Parties provides for a generalized period of time equal to thirty-six months. In some cases, this gap is allowed to increase, reduce. How much time is reserved for filing a claim, you can learn from a lawyer authorized by the authority.
   For example, the Claims for transportation of TMC are considered impossible after twelve months, claims for accidents with maritime courts are allowed to be submitted for two years from the fact of the cause of the cause, the impairment of the law on the protection ambient It is rapid up to twenty years after committing a crime. The limitation period for receivables of legal entities and citizens is allowed to suspend, extend, calculated.

1. The impossibility of claiming: according to the standards approved by Art. 416, 419 of the Civil Code of the Russian Federation, with the loss of the probability of satisfying the requirements, the existence of debt is subject to termination. So circumstances include the events of force majeure, which touched on both sides of the transaction (natural disaster, emergency, military actions), directly non-payment (force majeure, bankruptcy, termination of activity). It is important to prepare a set of forms that determine the legality and legality of the operation.
2. Forgiveness (donation) of debt: Art. 415 of the Civil Code of the Russian Federation regulates the procedure for termination of the right of the demand of the debt of one person to other by signing the relevant contract or agreement. The most popular example of such a procedure is the Failure of the Founder joint Stock Company From repayment of debt for the loan provided earlier.
   From the point of view of other lenders, such a policy is recognized as unreasonable, inexpedient, unprofitable, since the amount of assets directly affects the well-being of the firm. For example, the competitive manager may appear such wiring, recognizing them with fictitious.
3. Act of government agenan: under Article 417 of the Civil Code of the Russian Federation, an authorized person carries out a detailed analysis of the assets of the debtor, assesses the potential for the execution of claims and make a conclusion about the termination of the part or the full amount of obligations, if no sources of income ( wage, Profit from entrepreneurship, other), property objects. It is worth noting that the creditor can legal order challenge such a decision if it presents evidence of the probability of repayment of debt.
   In exceptional cases, the state agencies can contain requirements for a decrease in the amount of receipt due to the unreasonableness of a certain economic operation. For example, the company presented a declaration on VAT for reimbursement of the tax amount from the budget and reflected in accounting the appropriate wiring. According to the results of the inspection, the fictitality of some transactions, errors in the input tax providers are revealed. As a result, the inspection makes the assignment of the need to adjust the fiscal reporting, accounting balance And, accordingly, the reduction of the amount of debaters.
4. If the lender is a saline, the disappearance, whose death is confirmed by evidence of an authorized institution (Article 418 civil Code).
   The transition of the debt, the cessia agreement (replacement of the Agreement participants) is not recognized as the basis for the cessation of the existence of DZ, in accounting the creditor, the obligation from the moment of the conclusion of a new agreement is transferred to the subconto to another counterparty and the account. It is forbidden to eliminate accounts exclusively at the initiative of the company.



In practice, in accounting, there are cases when the company, the company lies debt debt to one or more kopecks. If the parties do not imply further cooperation, then following the results of reconciliation of mutual settlements, they come to a unanimous opinion about the need to close these amounts due to the inexpediency of its recovery. Vegetables are unacceptable for state employees, since they will have a connection with non-targeted means of funds.

Hopelessness of DZ.

This concept applies to the obligations under which all legal recovery time expired, the debtor is hidden, there are no sources of income and assets. They qualify as unacceptable for execution.

Debt refers to hopeless in 2018. Under the conditions defined by paragraph 2 of Art. 266 Tax Code of the Russian Federation:

5. At the end of the recovery period.
6. In the event of the causes confirming the unreality of satisfying the claims of the recoverer under the Civil Code of the Russian Federation.
7. The introduction of the Act of the Authorized Service on the termination of the existence of a part or the full amount of DZ, the publication of the judicial attachment service of the decision on the completion of the production of production in the absence of information on the location of the debtor, its financial and property, sources for recovery.
8. Recognition of a counterparty insolvent to determine the court in the case of bankruptcy, liquidation, exception from the Unified State Registry.

Revision of the status of calculations

Methodical recommendations for accounting are governed step-by-step plan Inventory obligations. The procedure must be carried out at no less than once a year. By decision of the head of the institution allowed control checks In a rapid mode, the relevant entries are made in the accounting policy.



The event has similar features with the rules for checking property objects, but is carried out on a strict program. Initially, the Director issues an order for the appointment of commission, the period and stages of the inventory. Employees must be notified and familiarized with the requirements of the head by staging their own signature in the order.

In the day appointed to start checking, all members of the Commission proceed to a detailed study. primary documentation, analysis and evaluation of DZ. All settlements are subject to consideration:

• According to transactions with suppliers, performers gPC treaties, buyers.
• Accrual of payment of workers, payments to the execution of service orders (scope).
• Other mutual settlements with individuals working on the enterprise.
• Contracts with other creditors (rent, Cessia, Commission, agency, relatives, etc.).
• Operations for the provision of loans.
• Postings on the accrual of penis, dividends for the turnover of foreign cash.
• INTERSTRUCTURE HOUSSES.
• Contributions to contributions to budget and extrabudgetary funds etc.

Commissions are provided primary documents:

• Commodity overhead, protocols of executed work provided services.
• Contracts, agreements.
• Incoming accounts, exhibited.
• Accords (with credit and debit revolutions).
• Claims, correspondence.
• Invoice.
• Payment forms, receipts, orders.
• Cash reporting, cash movement.
• Financial notes, explanations.
• Acts of authorized bodies.
• Court decisions, etc.



The main task of monitoring receivables is the identification of the term of existence, the demand of debt, confirmation of the state of mutual settlements and accuracy of accounting. According to the results of the estimate of the DZ, it is classified for short-term, long-term and overdue. In the first two groups, debt can be exterminated by the creditor in the near future by peaceful settlement or judicial trial. If overdue debt collection, they will increase the cost of the organization.

The deadlines for the inventory are determined by the following circumstances:

• Approach of the end of the reporting period.
• Change of material and responsible persons.
• Natural disaster, force majeure events, theft.
• Bankruptcy, liquidation of the organization.

The results of the reconciliation of calculations are reflected in the unified form of invest №17. This form contains cumulative information about payables and receivables in the context of counterparties. In addition, a certificate is applied to the OPI, filled according to the regulated form or in accordance with the requirements of internal regulatory acts.

Documents on repayment of hopeless accounts

The first stage of write-off unreal to the execution of DZ is to identify it as a result of inventory. At the same time, the Commission should show maximum dilution when determining the basis for the assignment of debt to this category (Art. 266 of the Tax Code of the Russian Federation). In Inventory Inv №17, the corresponding marks opposite the debt are recorded.

Next, the accounting service is a certificate for obligations in an arbitrary or established form. It is worth noting that the controlling authorities thoroughly check all the circumstances of increasing the cost of the company, therefore it is important not only to be correctly estimated the deadline for the statute of debts, take into account the requirements of government agencies, but also to provide evidence of the creditor attempt to demand the specified amount from the defaulter. For example, you can show correspondence with the debtor, claims to his address, acts of reconciliation, claims and etc.



After inventory, the executive body of the company issues an order to write off the obligations on the debit of accounts. The document must necessarily indicate the transfer of creditors, the amount of debt, the source of coverage, the deadlines of the event, performers and responsible persons.

With the permission of the head, the accountant produces debt repayment by creating an appropriate entry in accounting registers. All write-off operations should be issued in the period of the foundation.

Liquidation of debt in accounting

The order of documenting the operation to write off the debate is not different from the above. Next set of documents:

• Order of the inventory.
• Inventory check.
• Accounting certificate.
• The disposal of the head about the closure of debt.
• Decitation document.

DZ stops exist in accounting after receipt of payment from the debtor and when recognizing obligations hopeless to recovery. According to paragraph 5 of Art. 266 NK, clause 77 of provisions No. 34n The debt equipment is written off at the expense of the reserve for doubtful debts if the fund is not created or the stock is not enough to cover the amount, the debt is included in the non-dealerization costs (paragraph 11 of PBU 10/99), refers to financial results, retained profit From the activities of a commercial company.

It is important to know that the company on USN, state institutions are not exempt from the obligation to create a reserve fund. If the auditory authorities detect the distortion of reporting information approved by IFRS standards, more than ten percent, penalties will be applied to the legal entity in the form of the need to pay for the penalties, reporting correction.



Wirings on write-off are formed in the period of occurrence of an unrealistic to recovery of debt. The elimination of liabilities from accounting accounts does not indicate the complete termination of the existence of debt. According to methodical instructions, Instructions for account plan, accounting continues to be carried out on the off-balanced sch. 007 In the context of debt amounts, counterparties over the next five years.

Outbalance accounting is recommended to lead to firms on simplified. Such a policy is aimed at the likelihood of detecting the possibility of recovery of the specified amount when changing the financial, property position of the defaulter. Then the organization is enough to issue a return debt on the balance sheet accounts and continue the procedure of money from the debtor.

Repayment of accounts in tax accounting

According to the Code of Taxpayers (Tax Code of the Russian Federation), the DZ is debited at the expense of the reserve (paragraph 5 of Art. 266) or as part of the non-engine costs (sub. 2 of paragraph 2 of Art. 265). The whole amount of obligations, including VAT reduces the value of the taxable creditor base.

In tax accounting (well), the organization on the simplified taxation system of taxation the amount of redeemed debate cannot be expensed. This conclusion is based on the closed list of the cost specified in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. A similar opinion voiced by the Ministry of Finance of Russia in a letter No. 03-11-04 / 2/274 dated November 13, 2007

There is a nuance for accounting for VAT from an advance for upcoming supplies, services: if the counterparty has not fulfilled the obligation, and the debt is recognized as hopeless, then the lender must restore the tax earlier to deduct tax. When liquidating the debt of the individual, the company stands tax Agent, is obliged to calculate, pay personal income tax from the specified amount. At the same time, the amount of posting on write-off will be formed in a minus income tax.

Wiring on debt write-off

Typical correspondence of accounts for some elimination operations is impossible to collect the debaters are shown in the table.



We give an example, how to write off the recovery of past years, and what wiring is necessary in accounting. Company C has utilities population and organizations. The company B has in front of it debt on utility services with an expired limitation period. The head with decides on the write-off of the hopeless debt of past years, publishes the appropriate order. The accountant forms in accounting for posting debt write-off at the expense of the reserve: d sch.63, to the sch. 62.

Order of the head

The order to write off the debaters can be drawn up in an arbitrary form with the inclusion of recommended requisites on the form:

• Name, contact information of the company.
• Room.
• Date of preparation.
• List of debtors.
• The amount of liquidated debt.
• Cause of write-off.
• Fund covering expenses, account (article) class attitude.
• The name of the artist.
• Responsible person.
• The maturity date.
• Signature.
• Print.

You can also use the finished sample of an order to write off the legal entity of receivables with an expired limitation period.

Timely verification of correctness, reliability of reflection economic operations According to the formation of DZ, the monitoring of the write-off periods allow the head of the Organization to draw up long-range plans for business activities, to achieve high status in the market and excellent business reputation. Violation of the procedure for calculation of the statementThe elimination of hopeless debts leads to an increase in the tax burden on the company, the formation of damages, comments from the regulatory authorities.

The hopeless receipt will be described below:

Attention! In connection with recent changes In the legislation, legal information in this article could endure!

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The order to write off receivables is a documentary confirmation of the reducing the existing tax base for the income tax. Through his company chosen the debts of its counterparties.

Files 2 files

Usually, in a similar way come only with hopeless debts. Those amounts that still be able to recover in any way (for example, a deposit was sent by the debtor), the organization most often tries to return.

Debt write-off cases

Receivables are written off:

• The liquidation of the debtor's enterprise and the impossibility to cover all the debts left by the property, as evidenced by the bailiffs.
• Bankruptcy debtor. It differs from the liquidation of forced order. Entity - The debtor in this case also ceases to exist, and claim nothing.
• Situations when receivables have been a limitation period for receivables. It is 3 years. Final - 10 years. The fact is that the limitation period is counted from the moment as the debtor last time He recognized his debt to the lender. This can occur under different circumstances. But in any case, the period for the possibility of debt collection never exceeds 10 years, according to existing legislation.
• The presence of a special act on termination of obligations. It should be made by the municipal or government body.

In any case, the debt must be hopeless, without a single chance for further recovery. And this fact will need to prove with the help of available primary documentation. It makes no sense to write off yet overdue debts.

Debt write-off procedure

In order to carry out a full write-off of receivables, it is necessary to correctly arrange a sufficiently large number of documentation.

First, you need to conduct an inventory. This is necessary to confirm the fact of the existence of the debt of one organization before the other. The inventory results are fixed by the Specialized Form of the Inva 17 or the forms independently designed for this enshrined in the Company's accounting policy.

Secondly, a written justification is necessary on the need to write off receivables. In this written justification are listed:

• The name of the counterparties debtors.
• The amounts of debt charges (they should already be confirmed by an inventory act).
• Specific reasons for which debt debts are written off is hopeless.
• The grounds for the occurrence of the debts described.

Composite parts of the order

The document consists of several parts. The introductory part consists of:

• Bank details at the top of the order.
• Document names.
• The date of the order.
• His rooms.

The data can be located on the sheet as horizontally and vertically. The main thing is that the procedure for presenting information, the necessary details and content are prescribed.

The main part of the order usually contains:

• Explanation of the reasons for the write-off of receivables. At the beginning put a link from an inventory act. His date and number must be present. There may also be a reference to the accounting certificate and 196 article of the Civil Code.
• Order regarding the recognition of the existing debt is hopeless.
• The name of the counterparty, which turned out to be a debtor.
• The exact amount of receivables provided for writing off.
• The form of write-off - in accounting, tax accounting. In practice, both accounts are described at once.
• Order on the interaction of an accountant with a written off topic. At the same time, the name of the employee, as well as the reporting dating, in which new figures should be repeated regarding receivables in the accounts of the organization.

In order, creditor debt can be indicated as a supplement. It is also detected by the results of inventory and requires similar documentary grounds. For these reasons, they can be connected to one order.
Completes the order to write off receivables Signature of the head and if there is a print.

the confirmation

As it comes to taxes, it is necessary to make sure that confirmation of the documents is in order.

In order to confirm the very fact of the existence of accounts receivable, a contract with the debtor counter-charged, the latest reconciliation acts, acts of acceptance and transmission and other primary documentation.

In addition to the existence of a debt, a writhing organization must be proved that it is hopeless. To do this, you need to stock:

• Ipto from Yugral. When bankruptcy and liquidation of the debtor's organization in their database should not exist.
• By the decision of bailiffs, in which the fact of the impossibility of further recovery of the material funds from the debtor is.
• When bankruptcy - a certificate of court decision at the end of the competitive production.
• The decision of the liquidation commission is that the demands of the debt payment cannot be satisfied due to the physical impossibility, etc.

Only after all documentation and supporting "primary" are collected, you need to form an order to write off receivables. It subscribes and then attaches to the accounting certificate.

Thus, the write-off of receivables will be legally competently decorated in the presence of three documents:

• Act inventory.
• Accounting certificate.
• An order to write off the debt with the signature of the head.

A special case

If, according to the results of the inventory, it turned out that in relation to one counterparty, both receivables and payables are identified, then accounting will first need to make the necessary settlements. And the receivables will only be considered the difference between sums. And the order to write off receivables will be issued on its basis.

If there is no reserve, then after the publication of the order for the write-off of the receivables of the Sample of 2018, or for another period, the amount of arrears of inconsistencies refers to non-dealerization costs (rationale - sub. 2, paragraph 2 of Art. 265 of the Tax Code of the Russian Federation). The consumable base can be increased by the debitor and in the presence of a reserve, but if its value is below the debt and only to the difference between them. With simplified special, the described receivables cannot be reduced nor increase the taxable base on the USN. In confirmation of this position, the Ministry of Finance compiled a letter No. 03-11-06 / 2/9909, dated February 20, 2016

Order of the write-off receivables - Sample-2017-2018

The tax and accounting legislation are unanimous in the opinion that the write-off of DZ will be justified if:

• the limitation period has expired;
• the obligation ceased (due to the impossibility of its execution, on the basis of the act of government agencies or as a result of the liquidation of the debtor).

In accounting, it is possible to write off the DZ still one base - due to the unreality of debt recovery. Debt recognition unrealistic to recovery is made by the company itself if it:

• implemented all the possibilities of pre-trial recovery of DZ without a positive result;
• the appeal to the court is financially inappropriate (exceeding potential judicial expenditures Over the limited amount of DZ).

If the debt is revealed as a result of the inventory, the recovery of which it is impossible from the counterparty on the above grounds, an order for its write-off is issued.

Sample order of write-off receivables

At this disposal you need to register such information:

• information on the amount of debt and the circumstances of its education;
• details of the bilateral contract, on the basis of which the transaction was implemented;
• data allowing to identify the debtor;
• the list of reasons for removing the debt from the balance with the reduction of legislative references.

The document acquires legal force after its approval by the head of the lender. A complete set of confirming the need to write off certificates and extracts is applied to this order. In the text of the order, indicate the procedure for debiting debt - at the expense of a reserve or by assigning costs.

Also see "Sample accounting certificate About debt and its write-off. " How to carry out in account when debiting receivers, its size reduces the amount of reserve for doubtful debts.

Order to write off receivables

What you need to do from 13 to 17 August, the working week is approaching an end. It's time to see your business plan for the current five days, to finish what has not yet been done, and make a list of tasks on next week. And so that you have not forgotten anything, check out our weekly accounting reminders.< < …

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How to check the counterparty on the tax of the tax authorities told where information on the potential business partner should be seen in order to verify its conscientiousness.< … ККТ и подотчетники: вопросов больше чем ответов Столичные налоговики считают, что при покупке товаров для компании подотчетник должен применять ККТ.< < … ФНС поделилась тайными сведениями Tax Service Placed on its website the first batch of information, which previously recognized the tax secret.< < …

How to write off receivable debt according to order

The legal entity - the debtor in this case also ceases to exist, and not claim that.

• Situations when receivables have been a limitation period for receivables. It is 3 years. Final - 10 years. The fact is that the limitation period is counting on the moment the debtor last recognized his debt to the lender. This can occur under different circumstances. But in any case, the period for the possibility of debt collection never exceeds 10 years, according to existing legislation.
• The presence of a special act on termination of obligations.
  It should be made by the municipal or government body.

In any case, the debt must be hopeless, without a single chance for further recovery. And this fact will need to prove with the help of available primary documentation. It makes no sense to write off yet overdue debts.

A sample of an order to write off receivables in 2018

• 1 When you can write off the debate
• 2 Documenting cancel debitor
• 3 How to spend in account

The debts of the debtors after the expiration of the statute of the prescribed lawsuit and for a number of other reasons can be recognized by hopeless. To withdraw from the balance of such failed income, it is necessary to publish an order to write off receivables. The sample in 2018, as before, is drawn up according to the internal rules of document management.

When you can write off the receipt criteria for the recognition of the debt under consideration of hopelessly stipulated in Art. 266 NK RF:

• the legislatively regulated period of court claims has expired (rationale - Art. 196 of the Civil Code of the Russian Federation);
• the debtor ceased to exist, and the fact of reliating it from the state system in the regulatory bodies was confirmed by the documenor Eagle / EGRIP (justification - paragraph 2 of Art.

Order to write off an overdue receivables Sample

Important

First, you need to conduct an inventory. This is necessary to confirm the fact of the existence of the debt of one organization before the other. The inventory results are fixed by the Specialized Form of the Inva 17 or the forms independently designed for this enshrined in the Company's accounting policy. Secondly, a written justification is necessary on the need to write off receivables.

In this written justification are listed:

• The name of the counterparties debtors.
• The amounts of debt charges (they should already be confirmed by an inventory act).
• Specific reasons for which debt debts are written off is hopeless.
• The grounds for the occurrence of the debts described.

Composite parts of the order, the document consists of several parts.
In addition to the existence of a debt, a writhing organization must be proved that it is hopeless. To do this, you need to stock:

• Ipto from Yugral. When bankruptcy and liquidation of the debtor's organization in their database should not exist.
• By the decision of bailiffs, in which the fact of the impossibility of further recovery of the material funds from the debtor is.
• When bankruptcy - a certificate of court decision at the end of the competitive production.
• The decision of the liquidation commission is that the demands of the debt payment cannot be satisfied due to the physical impossibility, etc.

Only after all documentation and supporting "primary" are collected, you need to form an order to write off receivables.

It subscribes and then attaches to the accounting certificate.

Info

The order to write off receivables is a documentary confirmation of the reducing the existing tax base for the income tax. Through his company chosen the debts of its counterparties. Flying a blank order form to write off receivables .Decking a sample of an order to write off receivable. Doc is usually similarly incorporated with hopeless debts.

Those amounts that still be able to recover in any way (for example, a deposit was sent by the debtor), the organization most often tries to return. Debt write-off cases The receivables are written off at:

• The liquidation of the debtor's enterprise and the impossibility to cover all the debts left by the property, as evidenced by the bailiffs.
• Bankruptcy debtor. It differs from the liquidation of forced order.

Order to write off an overdue receivables Sample 2016

• on the reasons for such a write-off ("in connection with the expiration of the statute of limitations").

1. The wording reflecting the direction of the order:

• with the prescription to write off the debt (addressed to the Chief Accountant);
• determining the circle of persons responsible for the execution of the order;
• by specifying the date of commencement of the order.

1. Information about the amount of debt as of a specific date.

Copies can be used as applications to the document:

• an act of inventory;
• certificates of calculation;
• solutions for bailiffs;
• a court decision, on the basis of which enforcement proceedings were carried out.

The order should be familiar with the order specified in it.

Order on the write-off of hopeless receivables Sample

• the debtor organizations are no longer. That is, the company is eliminated or excluded from the EGRULA, as it was recognized as invalid (paragraph 2 of Art. 64.2 of the Civil Code of the Russian Federation);
• the bailiff confirmed the impossibility of recovery of debt, since it is not possible to determine the location of the debtor, his property, to obtain information about belonging to it cash and other values, or since the debtor has no property, at the expense of which it would be possible to pay off debt. Under such circumstances, the abillment makes a decision on the end of the enforcement proceedings and returns the executive document to the recoverer.

To write off receivables need to be:

• act inventory settlements with buyers, suppliers and other debtors and creditors in the form of N Inv-17 (App.

Order on the write-off of hopeless receivables Sample 2016

The easiest acquittable document relate to the local duty officer documentation, such as an act of write-off, visited by the Commission and the leader. Subscribe to Naskanal in Yandex.Dzen! Subscribe to the channel is harder - when, for example, debt is written off due to the fact that it is recognized as hopeless. The acquittal documents here will be significantly larger, since the FTS has the right to calculate that the firm wishes to recognize the debt is hopeless in order to illegally cash the revenue through the debtor counterpart.

Therefore, to document debt write-off in this case, the administrative act is applied, the order of the head of the economic entity with reference to the package of confirmation documents.

If your receivables have already turned into a hopeless, it means that it can be written off. The debt is considered unreal to recovery in the following cases (paragraph 2 of Art. 266 of the Tax Code of the Russian Federation):

• there has been a limitation period on it. As a rule, it is 3 years (Art. 196 of the Civil Code of the Russian Federation);
• the debtor organizations are no longer. That is, the company is eliminated or excluded from the EGRULA, as it was recognized as invalid (paragraph 2 of Art. 64.2 of the Civil Code of the Russian Federation);
• the bailiff confirmed the impossibility of debt recovery, since it is not possible to determine the location of the debtor, his property, to obtain information about the funds belonging to it and other values, or since the debtor has no property, at the expense of which the debt could be paid off. Under such circumstances, the abillment makes a decision on the end of the enforcement proceedings and returns the executive document to the recoverer.

To write off receivables need to be:

• act inventory of settlements with buyers, suppliers and other debtors and creditors in the form of the N Inv-17 (approved. Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 N 88);
• order on the write-off of hopeless receivables.

Sample order of write off hopeless receivables

Unified form There is no order for debiting receivables. As a rule, it indicates information about the debt itself (the amount, the details of the contract, in accordance with which it was formed, etc.), information about the debtor, the basis for debt write-off with reference to legislation.

Signs the order by the head of the organization.

Order on the write-off receivables due to the expiration of the limitation period: Sample 2017

Tax accounting written off debt

The write-off of overdue receivables for income tax purposes is taken into account so. In the absence of a reserve for doubtful debts, the debt amount is included in the non-deactive costs (paragraphs 2 of paragraph 2 of Art. 265 of the Tax Code of the Russian Federation), and if there is a reserve, the debt is written off due to it. If the amount of debt is more sum reserve, then the difference can again be taken into account in non-dealerization costs (

The legislation provides for the ability to write off the debts of counterparties if the debt is recognized as hopeless. IN the general senseUnder hopeless debt understands not a certainty.

And if it is impossible to force the company "Pay on accounts", then the only output is to write off the debt, correctly issues all the documentation. Among such - the order for the write-off, on the procedure for the design of which we will talk further.

The reasons

The debts will not write off if there is just a desire - good grounds are needed.

Reasons for write-off are regulated Tax Code, in particular, . It also said that for writing it is necessary that the debt is recognized as hopeless, that is, the impossible to recovery.

Basics for writing off:

• the expiration of the statute of limitation for recovery;
• termination of the counterparty commitments on the basis of the provisions (the inability to execute);
• submission to the state or municipal authority of the relevant act on termination of obligations;
• liquidation of the debtor company.

When you need to design

The rules for maintaining tax and accounting are converged in a single - to write off the debt, it must be recognized as hopeless, and for this you need to have at least one of the grounds listed above.

How to issue an act of write-off receivables and its sample

The current legislation is not settled by the form of an act of write-off. Accordingly, each creditor institution independently develops a form based on the established requirements and standards of design.

In the "Shapka" of the document indicate the basic information about the organization, including organizational and legal status, the name of the company, details (INN, CAT, etc.).

After the document is coming - usually it is either "Act to write off receivable debt" or "Protocol to write-off receivables."

It is necessarily indicated by the date of the protocol, as well as the location of the lender organization.

Following the essence of the document, the basis for the publication of the act (inventory), the period of inventory.

The act necessarily contains a table consisting of the following columns:

• the name of debtors who have debt, indicating the organizational and legal form;
• details of contracts with debtor companies;
• data information when the payment was received under the contract from counterparties;
• accurate data on debt amounts identified as a result of inventory;
• the grounds for recognizing the debt of the counterparty as a hopeless (act of reconciliation of mutual settlements, an extract from the EGRUL on the bankruptcy of the counterparty, etc.).

At the end of the document, further actions are indicated on the accounting of written off the debt:

• tax accounting;
• in accounting.

The document may also contain information about the need to take into account the written debts on the off-balance account.

To the act to write-off, it is necessary to attach as much documentation as possible, indicating the date of its occurrence, the relationship between counterparties, attempts to repay it, etc.

On the available applications you need to specify in the text of the document by making the appropriate reference (Appendix 1, Appendix 2, etc.). Read the sample of an act to write-off receivables can .

What do not forget after signing the order

Accounting, although it provides for the hurrying of hopeless debt to expenses, still regulates the continuation of its accounting for some time.

After registration of the order, the debt is displayed on the balance sheet. For such tasks, a special off-balance account 007 "written off at the loss of the debt of insolvent debtors" is provided.

Reflect on this account written off the debt will have to at least 5 years after the publication of the order.

Perhaps that economic situation The debtor during this time will change significantly, and he will acquire the opportunity to pay off debt. If the counterparty will make money, this amount will have to be taken into account in income.

Summary check availability of documentation

One order of the head is not all. Without other documents, the procedure will not be considered completed.

So, the check record of the documentation:

• an inventory act at the end of the reporting period;
• certificate, protocol or act of write-off;
• order of the head of the write-off;
• contracts with counterparties, where the maximum deadlines are indicated;
• primary documentation - commodity invoices, acts of work performed, etc.;
• payment documents (for example, partial payment of debt for goods or service);
• confirming paper on the legality of debt write-off - the act of government agencies, an extract from the EGRUAL on the liquidation of the debtor, the decision on the end of the end. production and others).

To write off the "debaters" will require a number of documents. Among them and the executive order. There is no unified form for registration, so the institution can independently develop a blank.

You can also download our sample - there are already all the necessary fields in it, and will only remain correctly fill them with them.

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