Accountable debt, according to the adopted definition, are the obligations of the subject (enterprise, organization, individual), which are due to unpaid debts to other persons participating in the mutual contract. If the company has not fulfilled its financial obligations According to concluded agreements, for example, did not transfer money for the delivered goods or services already rendered, then he arises.
It must be remembered that the write-off of overdue accounts payable happens in the manner prescribed by the current legislation Russian Federation.
It is possible to stop the action of this type of debt, fulfilling the obligations on the payment of funds or correctly and competently by lining it as unclaimed after a certain period, if the second party (creditor) has no complaints.
Considering, it is necessary to take into account that all issues related to it are equally related to debt receivables. The differences in the fact that in the first case the unfulfilled obligations belong to the enterprise, and in the second - the lender it acts itself.
Types of debt
As part of the accounts and receivables, the enterprise distinguish the following unfulfilled obligations:
- before suppliers of goods, products, services, as well as in front of the contractors who performed work;
- before the staff of the organization;
- before the state budget;
- before non-state extrabudgetary funds (in particular, on social insurance and provision);
- on loans and loans received;
- before other (not specified in the list) creditors.
Depending on the type of debt, documents and accounting wiring occurs. In particular - checkout.
Accounts receivable may be valid or overdue. It is understood that in the first case, all the obligations taken on the payment moneyhave their own legal force. It is considered that of limitation already expired. In order to keep accounting and tax reporting correctly, it is necessary to correctly calculate this period, competently relying on existing civil law.
In valid tax legislation There is such a thing as hopeless debts, that is, financial obligations, the implementation of which for any reason it became impossible. Such debts need to be closed by write-off. In paragraph 2 of Article 266, situations in which debts are recognized unrealistic to recovery are indicated. These include situations for which:
- the obligation is discontinued due to the impossibility of their execution in accordance with Article 416 of the Civil Code of the Russian Federation;
- termination of obligations on the basis of the act state Body In accordance with Article 417 of the Civil Code of the Russian Federation;
- termination of obligations on the basis of the liquidation of the enterprise in accordance with Article 419 of the Civil Code of the Russian Federation;
- expired set time limitation.
Establishment of the limitation period
Based on the current Civil Code of the Russian Federation, in particular Article 196, the limitation period for overdue debts was established in 3 years. The term is calculated since the end of the contract, the conditions for the implementation of which were violated by the debtor. It is believed that it was then that the lender learns (or had to learn) about the violation of his rights. These provisions are spelled out in paragraph 1 of Article 200 of the Civil Code of the Russian Federation. If the deadlines of the obligations were not defined (not registered in the contract), the limitation period is calculated from the moment when the lender arises the right to demand fulfillment of obligations (when the condition of the contract is fully fulfilled), according to paragraph 2 of Article 314 of the Civil Code of the Russian Federation .
But it should be remembered that on the conditions prescribed in Article 203 of the Civil Code of the Russian Federation, the limitation period may be interrupted if one of the parties are filed in the prescribed manner, or the debtor recognized his debt or committed actions confirming the existence of overdue debts. The list of such actions can be found in the WFNS of the Russian Federation in Moscow dated 17.04.07 N 20-12 / 036354.
If the limitation period on receivables was interrupted, then after the break, it begins again. At the same time, the time passed to the break is not taken into account new term Not counted.
If the limitation period has expired, then the debt can be written off.
The procedure for writing off debt in accounting
Based on paragraphs 77 and 78, the Regulations on accounting and accounting reporting in the Russian Federation ", approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, an overdue debt with an expired limitation period should be written off. The debt debt procedure, which are defined as unrealistic for recovery, is also regulated by these items.
According to paragraph 18 of Article 250 of the Tax Code of the Russian Federation, the organization should include its non-deactive income. It is done strictly on the last day of the reporting period when the limitation period expires. This provision was recorded in the letter of the Ministry of Finance of the Russian Federation of January 28, 2013 No. 03-03-06 / 1/8.
And other non-engine income can be written off by 2 ways:
- at the expense of funds from a reserve intended for dubious debts;
- and if during the period preceding reporting, the amount of debt amounts were not reserved, on financial results.
It should be borne in mind that in account of losses on the basis of the insolvency of the debtor, the actual cancellation cancellation is not, so you need to carefully follow the registration of accounting wiring.
Chelning itself occurs on each individual obligatory. The grounds for writing off are:
- inventory data;
- written justification;
- order (order) manager of the enterprise.
That is why before conducting the write-off of hopeless payables, it is necessary to carry out an inventory of settlements: without it, it is impossible to remove overdue debts from accounting.
Inventory of settlements with debtors and creditors
The obligation of enterprises to conduct inventory of settlements with debtors and creditors annually before drawing up the accounting report established by the provisions of Article 12 Federal Law "On accounting" from 11/21/1996 N 129-FZ. In order to prevent no longer the deadline for the expiration of the claim for a specific agreement, the settlement inventory can be carried out once a quarter.
The inventory is to verify the ratio of the company's accounts relating to the flow rate and the credit of the organization, with the actual figures. In other words, it is designed to check whether the sums of real debts are true. The following types of settlements fall under the inventory:
- with banks;
- with the staff of the organization;
- budget;
- extrabudgetary funds;
- buyers and customers;
- other debtors and creditors.
The objectives of the check is to establish the following facts:
- Whether the numbers of debit and loan residues coincide on the balance sheet calculations of the enterprise with the residues specified in the negotiable statements.
- Detection of debts, for which the statute of limitations has already expired.
- If there was a shortage of shortcomings or embezzlement, the validity and correctness of the declaration of debt accounting relating to these cases are checked.
Registration of documents on the results of inventory
All results of the inventory performed shall with acts. On the this moment unified forms Documents in paperwork are optional, therefore the act is drawn up in the form adopted by the internal regulations of the Organization for accounting. If the enterprise management continues to adhere to previously established rulesThe act of inventory is drawn up as a blank in the form No. Invu-17.
In addition to an inventory act, an accounting certificate is required, on the basis of which the act itself is drawn up. This document is formed in the context of synthetic account account accounts. That is, it should indicate information about the existing hopeless payables: according to what kind of agreement it was a specific debt and references to supporting documents (invoices, acts of acceptance of the work carried out and the like).
It is also necessary to calculate with an indication of the rationale for accounting by the organization of a specific debt for a specific reporting period. The certificate is drawn up on the form of an application to invitation.
If the organization has not conducted, it means that the act, where the expiration of the statute of limitation was recorded, and the order of the head about the write-off was not published - there is a direct violation of the rules and accounting laws. In such a situation, debts in front of creditors cannot be recognized as hopeless. The company has no right to include them in revenues - nor in accounting or tax accounting.
It must be remembered that the order of the management of the enterprise about is issued only on the basis of the inventory.
When conducting an inspection, the lack of an act or an order released without the results of inventory is recognized by violations, and the enterprise is subject to a fine. Absence necessary documents, regardless of the reasons why they were not decorated, does not relieve the taxpayer from the obligation to form their income and make them right!
Credit Credit Debt in order to calculate income tax
Based on paragraph 18 of Article 250 of the Tax Code of the Russian Federation, to write off due to the expiration of the limitation period or for other grounds, all amounts of the taxpayer's accountant payable, recognized by non-deactive income, are subject to all reasons. But they do not fall on debts on the payment of taxes and fees, fines, penalties, which are not written off and closed them through write-off is impossible.
Thus, if the lenders did not prevent claims with the requirements for the return of accounts listed on the balance sheet at the end of the statute of limitation, it is obliged to write off such debts as non-evalization income for income tax purposes. In debiting, the entire amount of hopeless payables taking into account VAT is taken into account. The write-off procedure is carried out at a time, as in accounting.
The current Tax Code of the Russian Federation provides for an equalization of non-deactive expenses, namely hopeless debts, to losses obtained during the reporting tax periodWhat is written in paragraph 2 of Article 265 of the Tax Code of the Russian Federation. In the event that the taxpayer formed, the receivables are recognized as the sum of hopeless debts not covered from the reserve tools. Therefore, in the taxation of the company's profits, only hopeless debts are taken into account in the composition of non-delaimal costs.
According to the rules registered in the letter of the Ministry of Finance of the Russian Federation of 11.01.2006 No. 03-03-04 / 1/75, the date of the expiration of the limitation period is the date of recognition of costs of receivables, impossible to recovery to be debited for the purposes of taxation of the enterprise.
To recognize the arrears in which the limitation period has expired, hopeless to accrual the income tax, it must be confirmed documented. Confirming documents may be:
- the contract according to which expired arrears arose;
- examined account for payment;
- commodity invoices or acts of work (provision of services);
- acts of reconciliation of existing debt with enterprises-receivers;
- (provided that at the time of the write off it was not repaid);
- order of the head of the enterprise about as hopeless debt.
Some nuances of debt write-off in tax reporting
Correct, conscious and competent actions can reduce the amount of your taxes. While ignorance or negligence is able to only harm the enterprise. When issuing debt debt for taxation, it is necessary to remember: all acts of reconciliation of extensive debt with creditors' enterprises signed before deciding on write-off are confirmed by the recognition of the partner of debt existence and interrupt the limitation period. Accordingly, the presence of such acts makes debts impossible.
In the preparation of tax reporting, it is worth paying attention to subparagraph 14 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation. It indicates that the amount of taxes relate to nonealization expenses According to delivered goods, services and the like, in case of overdue debts, according to these treaties was written off in accordance with paragraph 18 of Article 250 of the Tax Code of the Russian Federation. But it is worth considering the next nuance: if at the time of writing off the debts of the VAT amount related to this debtwere presented to tax deduction Previously, they are not restored and not considered as a component of income tax costs.
We must not forget that the receivables not written off on which the limitation period has expired, is not included in the amount of the non-deactive income of the enterprise during the reporting period. Consequently, the tax authorities will not be able to fully pay for income tax. And, as a rule, organizations that submitted a lawsuit with a similar situation are losing arbitration courts.
If the limitation period for unfulfilled obligations expires in the current tax period, the taxpayer is obliged to provide a refined declaration in the tax office, pay the missing taxes and penalties. This is due to the provisions prescribed in paragraph 1 of Article 54 of the Tax Code of the Russian Federation. It is indicated that in the presence of distortions in calculating tax base In previous reporting periods, in the current tax period, the tax should be accrued with the data of distortion data. Such a situation may arise if, for example, a limitation period for receivables, which formed in 2011, expires in 2014. Then, according to these provisions, in 2014 the enterprise is obliged to clarify in its declaration.
In the economic life of a legal entity, there are often cases when the organization has long-term payables (KZ): a perfect loan, shipping goods supplier in debt, non-payment in time wages employees of the enterprise.
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If, for various reasons, the deadline for the deadlines established by law does not work - such debt goes into the separation section. However, "eternally" the duty hangs can not - if the legal organization's organization in the deadlines established by law did not exercise the debt judicial order It is subject to write-off.
To avoid additional accruals in case of check tax authorities Claim payables must be written off correctly, taking into account all regulatory documents.
Basic concepts
Credit debt is the debt accounting procedure for which the limitation period has expired, which has tax consequences.
The statute of limitations on civil law of the Russian Federation is calculated for a period of three years (Article 196 of the Civil Code of the Russian Federation).
The interruption of the statute of limitations is possible if the lender presented the organization to the debtor's claim. Also, the basis for interrupting can serve as some actions of the borrower talking about the recognition of debts, for example, by responding with a claim that recognizes the presence of non-payment, signing an act of reconciliation with the lender or partial repayment of debt. After the break, the limitation period will be awarded, i.e. 3 years, the previous time is no longer coming.
Basis
The main grounds for writing off KZ is the expiration of the limitation period. There may be other grounds for which the organization may refer to debt.
The basis for writing off payables will be the impossibility of fulfilling the obligation on objective reasons. For example, the write-off of payables in the liquidation of the lender () is the only way legitimate way Refuse to repay the money already a non-existent legal entity.
In this case, it is necessary to wait for the exclusion of an invalid lender face from the register. Debt payments are impossible in a situation where the debtor is recognized by bankrupt.
Obligations may be discontinued due to the lender of the debtor's lender from debt payment (). Such a situation in practice is possible between related, affiliated persons or, suppose when the organization's loan was granted by the founder. Such procedures are considered to be in civil law, unless they proven the economic benefit of the party for goodbye.
The legislation suggests as a basis for writing off the use of the state body, if as a result of its issuance of the obligation becomes impossible (Art.).
Another reason for writing off KZ is the impossibility of its execution in connection with the event of an event (force majeure circumstances), for which one cannot answer one of the parties (Art.).
Finally, the basis for termination of credit relations can serve as the death of the lender (Art.), If we are talking about an individual.
All of the above grounds allow you to write off hopeless payables. .
Fundamental rules
The basic rule applied to the write-off of payables - accounting of this operation is made precisely at that time when its limitation period has expired.
If there has been a violation of this norm, you will have to submit a refined declaration in the next reporting period.
Timing
The task of an accountant organization is to properly calculate the terms of the amounts to be debited. This is necessary in order not to make a mistake when calculating income tax.
Based on the permanent law of a triennic period established by the law, whether all the conditions for debt write-off are observed, if the debtor's organization was in any way into contact with the lender: a warranty letter, signed acceptance of reconciliation and t. d. If the contacts were not as the basis of the time interval from the date of the last payment or from the date of the end of the credit agreement.
Documenting
The write-off of the KZ is carried out in the documents of accounting and tax accounts.
The procedure is made of preparation:
- an act of inventory;
- certificates of an accountant;
- the order of the head of the institution to write off overdue payables.
The inventory is recommended to be carried out regularly at the end of each reporting period. This will allow you to identify arrears in a timely manner. The peculiarity of the inventory in the enterprise is that in addition to the accounts, receivables must be checked.
When carrying out inventory, special attention pays for calculations with financial institutions, extrabudgetary funds, enterprise clients and debt debt in the budget. As a rule, if an act is drawn up according to the audit.
It should be noted that the conduct of quarterly inventory is right economic Subjectbut not his duty. The Federal Law "On Accounting" obliges to conduct an inventory once a year.
The next important step is to prepare an accounting certificate that includes important information on overdue debts:
- contract number and date of its preparation;
- links to source documents: Commodity overhead, acts, invoices;
- the rationale for the expiration of the limitation by conducting a mathematical calculation;
- information about the creditor.
These documents are guided by the director of the organization signing an order to write off the debt.
Order to write off an overdue payable debt
The standard order for the write-off of hopeless payables may look as follows.
The order is published on the company's brand blank in the header of which its details are indicated.
In the text of the order, referring to the rules of accounting, approved by the Ministry of Finance of Russia and articles Tax Code RF, the head of the organization justifies the need to write off the debt to a specific lender on the basis of an inventory and accounting certificate. The responsible amount is recognized as non-deactive income. Control over the execution of the order is assigned to the chief accountant.
Procedure procedure
The disclaiming procedure of the KZ takes place in four stages:
- Detection of the amount of overdue debts during the inventory at the end of the reporting period.
- Compilation of accounting certificate for the detected KZ.
- Publication by the Director (head) of the company to write off the debt on the basis of regulatory documents.
- ACCOUNTING OF CONTRIBUTION OF RECOMMENDING CHANGES IN ACCOUNTING AND TAX MACHINE.
In accounting, write-off is carried out on the basis of the following posting:
Debit 60 - Credit 91-1
Taxation
Tax account requires a delay at that time when the expiration of the limitation period occurred. If this happened because of the accounting passion, it will be necessary in the next period to submit a "updated" declaration.
The grounds for fixing the amount of debt and the limitations of the prescription are exactly the same as in accounting:
- order of inventory;
- inventory statement according to typical form;
- accounting information;
- order of the head to write off KZ.
When calculating a single tax on the USN, regardless of its form ( single tax With income, or income minus expenses) Debt referred to the composition of non-dealer income. The income does not include debts that arose on the payment of fines and penalties, as well as mandatory insurance premiums.
If the organization pays UTII, it is obliged to lead separate accounting, income, expenses and economic operations. Therefore, for the purpose of calculating the unified tax on imputed activities total amount The income received is not important and the tax consequences do not occur.
The reporting period for income tax is the quarter. If taxpayers calculate monthly advance payments based on advance profits - every month.
Often, accountants raises the question of how to pay VAT from the advance post of expiration of the CZ. The Ministry of Finance clarifies this moment to reduce VAT taxpayer only in terms of material and work resources, works and services.
How to properly write down receivables and payables in a situation where the tax agency prohibits the inclusion of accounts to the company's expenses?
Let's try to figure out. Arbitrage practice, official explanations and regulations - at the end of the article.
Important nuances
First you need to clarify what time it is a buyer in accordance with the terms of the contract is obliged to make a fee for the goods purchased to them. After all, with the next day, the expiration of limitations begins. To settle the dates for accounting receivables and payables, it is necessary to compile an act of reconciliation or other document indicating recognition of his debt counterparty. But it is not necessary to direct him the act of reconciliation so that you can write off the overdue receivables as soon as possible. After all, in the case of signing such an act, the counterparty recognizes its debts, and therefore they will not be able to write off. But with accounts with payables, it is different: all the documents signed by you, testifying to the recognition of debt, will move the time sheet of income tax for a period of three years.
As for the debaters: the statute of limitations begins to flow from the day, which follows the date of payment prescribed in the contract, and not from the number that is reflected in accounting for the shipment of goods. Otherwise, the tax authorities can recalculate the amount of income tax, since there is a risk of incorporating receivables into the costs.
To understand how the duration of the statute of limitations should be determined, consider the characteristic example.
Suppose your firm in tax accounting doubtful debts does not create. In June 2015, she shipped goods worth 1000 thousand rubles, including VAT - 153 thousand rubles. The contract established a delay of payment. The buyer was supposed to pay the goods until October 21, 2015. But for some reason, the money did not list.
Debit 63 Credit 62
they wrote off the debt at the expense of the reserve for doubtful debts.
In addition, the accountant reflected the debt on the off-balance account:
reflected the buyer's debt behind the balance.
Please note: the debt inventory is best carried out in a monthly or quarterly mode. It depends on how you prefer to submit income tax reports. If the buyer signs the act of reconciliation or otherwise confirms the presence of debt, then the limitation period is interrupted. And then the course of such a term needs to be counted on a new one. So you can postpone the debt debt for a period of three years.
The statute of limitations on the credit book should also be counted from the moment the date of payment for the payment is fixed in the contract.
Let's change the individual conditions of the above example.
Let the buyer sign an act of reconciliation in January 2016. It refers to the amount of debt for the goods: 1000 thousand rubles. But the statute of limitations, expiring in January 2019, should be counted again. Thus, the supplier's accounting will reflect the debt of expenses in the tax return in the first quarter of 2019.
In the CHEME below, you can see in what cases receivables need to include accounts receivable.
Reason to turn on accounts to expenses \u003d\u003e when you should write off the debate
Passed the statute of limitations \u003d\u003e
2. The counterparte has no assets or it is impossible to establish its location \u003d\u003e in the reporting period to which the date of the decision relates bailiff On the end of the enforcement
3. The debtor eliminated \u003d\u003e
4. Inspectors excluded the debtor from the registry as an inactive company \u003d\u003e in the reporting period in which the tax authorities made an entry into the register to exclude from the registry
If we talk about payables, then to be late with its account you can use the following example.
If, the limitation period has expired in 2017. The organization conducted an inventory and issued the order of the Director of its write-off in January 2018, everything is as expected, therefore, the accounts were included in the income in 2018.
However, employees tax Service Will be against such late inclusion in revenues. The company must write off the creditor in a timely manner.
In the event that you become referring to the lack of information about the elimination of the counterparty - employees of the fiscal department will indicate you that you are obliged to track information about your counterparties (receiving, for example, extracts from the register). And the courts agree with such a point of view.
In a situation where the company does not include payables in revenues in reporting over the past year - it is necessary to take a refined tax Declaration. And at the same time you have to pay a fine of 20% of the size of arrears plus penalty.
And in the case when payables should be included in the revenue in the previous quarter of the same year, some taxpayers prefer not to take a refined declaration, but simply reflect the creditor in revenues for the entire year. This is qualified by tax authorities as an understatement of income tax advances, for such an offense you will be forced to pay penalties. But the fine you avoid.
Missing debate
You are overpaid income tax due to the fact that you have not written off receivables. Three years have passed since then. What to do in such a situation? The answer is unequivocal: such debt cannot be included in the cost of expenses.
And if the taxpayer received profits for the same year when it was necessary to write down the debt? Did you get this profit for the same tax period during which an error was detected? Then should be reflected in the cost of expenses in current reporting.
But in the case when the profit was not received in that year (not in the period), when it was necessary to write down the debt, it will be necessary to take a refined declaration for the same period in which the debtorka was transformed into hopeless debt.
If you are going to defend your rights in a dispute with the fiscal department, you should take care of the acquisition of the desired package of documents.
If the dispute concerns receivables, you will need contracts, overhead, acts acceptance, payments, reconciliation acts and other documents that can be confirmed by the availability of debt written off. If there are no primary documents - only inventory acts will not help.
For the accounting of expenses, such documents as orders of the head, accounting certificates, the same inventory acts are necessary. After all, you will require substantiation of expenses for payment of income tax. Documentary evidence that you tried to get debts from the counterparty are not prevented. This correspondence with the debtor, written claims.
A similar package of documents will be required of you to solve problems with payables.
Using the data from the first example we given, let's see how best to write off payables.
The buyer's company's accounting service included debt to the supplier in revenues in the declaration for 9 months of 2018. Accounting accountant made wiring:
Debit 60 Credit 91 subaccount "Other income"
they wrote off the debt before the provider for the payment of goods.
Accounting Creditors in income can be shifted for three years when you confirm your arrears in front of it: let me know in the letter or sign a reconciliation act. In this case, the statute of limitations begins to re-against.
The scheme below shows when the creditor should be included in the income.
Reason to enable creditors in revenues \u003d\u003e when you should write off the creditor
The statute of limitations was passed \u003d\u003e in the reporting period, which passed the statute of limitations
2. The counterparty was eliminated \u003d\u003e in the reporting period in which the tax authorities did to the register record about liquidation
3. The tax authorities excluded the counterparty from the Incorption \u003d\u003e in the reporting period in which the tax authorities did to the EGRUL record to exclude the counterparty from the registry
You late. Duty remained not written off
Inspectors believe that receivables are subject to inclusion in the cost of the tax period, when the debts became possible to consider hopeless. A typical example is the expiration of limitations. And the tax authorities tend to exclude from the tax declaration those debts that are taken into account by the taxpayer in their expenditures after this period. When the taxpayer finds out that receivables should have written off earlier, it is necessary to find out if he has the right to not pass into the tax specified declaration.
In the event that an error in the current tax period leads to a flow of taxes, the taxpayer has the right to correct it.
Errorery not written off receivable debt in 2017. So, the overpayment of income tax happened. In case of identifying this error in September 2018, expenses can be taken into account in the declaration for 9 months of 2018. And the updated declaration for 2017 can not be passed. Then you should reflect the costs in lines 400-403 of Appendix No. 2 to List 02 declaration for the current period.
However, it is worth paying attention to the fact that expenses cannot be taken into account in the current declaration if the taxpayer has losses in the tax period, when receivables have become hopeless.
Take into account old expenses in the current declaration
To do this, pay attention to the presence of three conditions:
- Profit is shown for the period of making an error (receivables are not included in expenses);
- Profit received in the period when an error was detected;
- A three-year period allotted for refunding, has not yet expired.
Regarding the third condition, a characteristic example:
The limitation period for receitors ceased in December 2014. The organization has not taken into account this debt in the expenses in the declaration for 2014. Income tax This year, the company paid 30 March 2015. The accounting service error revealed in September 2018. The term for refunding overpayment has expired on March 30, 2018.
In such a situation, it will not be possible to take into account the debate in expenditures.
List of regulatory acts, court decisions and official clarifications
P. 20 Resolutions of the Plenum of the Supreme Court of 29.09.2015 No. 43;
Letter from the Ministry of Finance of August 25, 2017 No. 03-03-06 / 1/54556;
Letter of the Ministry of Finance of 05.10.2015 No. 03-03-06 / 2/56751;
The letter of the Ministry of Finance of 08.12.2016 No. 03-03-06 / 1/73076;
The letter of the Ministry of Finance of July 24, 2015 No. 03-01-10 / 42792;
A letter of FTS dated July 17, 2015 No. SA-4-7 / 12693;
A letter of FTS dated 08.12.2014 No. GD-4-3 / 25307, the definition of the Supreme Court of 27.02.2017 No. 306-kg16-20936;
The write-off of accounts payable, which cannot be recovered due to the expired limitation period, should be carried out correctly. Such an operation, most likely, should attract the attention of FTS employees when checking the enterprise. In order not to have an additional tax credit, you need to know when you write down debt, and what documents to confirm this action. In the article, we will tell about writing off payables with an expired limitation period, consider an example of registration.
Loan debt appears:
- when the company did not pay the goods to the supplier, did not make deductions to the bank in the account of debt on borrowed funds T.B;
- if the company did not give the client the products for which the prepayment has already been made.
The term of lawsuit
The term that allows the lender to recover debt, expires:
- Upon completion of the deadlines of the calculation with the lender for obligations (if the term was agreed in advance).
- From the date when the lender demanded to return the debt (for cases, when the deadlines were not stipulated in advance, or it was decided to pay on the first request) in such situations the debt payday will be an extreme day when the funds could be paid.
The term when the lender is entitled to demand debt, may be interrupted if actions are being taken from the debtor confirming the recognition of debt them. At the end of the break, the countdown of time is carried out from the beginning, and the time passed before it is not considered. In any case, the limitation period cannot be more than ten years from the date of violation of the right (except for some situations associated with countering terrorism).
Inventory of payable debt
Accountant is allowed to issue a credit debt write-off at the end of the inventory. Debt, if there are several of them, are written off separately. The director of the company must publish an order to carry out inventory work (unified F.V-22 or an intracorporate template, fixed by the Regulation accounting Policy Companies).
Accounting debt
The amount of debt that is subject to write-off, the accountant must include as part of the cost specifically as reflected in registers. accounting. The write-off recording is done in the period when the expiration is a deadline that allows you to apply for a credit loss reimbursement:
Operations when using tax regime
If the firm pays taxes in harmony with common system Tax Cover, debt debt on credit refers to non-deactive revenues. The basis for holding the write-off can be the expired period during which debts are charged, or the liquidation of the creditor company (or its closure at the request of the FTS due to the fact that the activity is not conducted) and the exclusion of a record of it from the register.
If the write-off is carried out at the specified reasons, the amount is taken into account in non-dealer income in reporting periodDuring which the enterprise of one who had to pay the debt was excluded from the registry.
It happens, money is mistaken at the expense of the firm. They must be taken into account in the list of unexplained cash receipts. In revenues, the amount can only be attributed to the rate of demand for funds, but provided that the sender did not turn to return throughout the period during which it is possible to demand a means ago, justifying the error.
It happens that the company received a prepayment for the supply of products, but never brought her to the client. Then the payables will be discovered. It will be attributed to non-dealer income and written off when to recover it will not be possible. VAT is written off, and the wiring is made:
If, in a similar case, the advance payment was paid in the account of operations for which VAT is calculated on the zero rate, accrual VAT and it is not required to pay it.
Forced actions for tax mode
Firm N. simplified system Disposable debt also refers to non-deactive income (this applies to OSNO "revenues" and SCINO "revenues minus costs"). The role does not play, with which system of taxation, the tax originates. If the company did not calculate with the counterparty, in revenues include:
- revenue from the sale of goods delivered without payment (the debt is not taken into account in costs, since the company did not carry out the cost of paying products);
- credited loan debt (large value equal to product costs).
If the organization owed to buyers, an indispensable advance should be taken into account in the income of once on the day of the accrual of preliminary payment.
Work when combining regimes OP and UNVD
When choosing an ENVD regime, the debt arising from any circumstances does not affect the calculation of the tax amount. When combining these two modes, accounting for cash receipts, costs and hosts. Operations are made separately. In non-revenue income, when calculating the income tax, the debt debt is added only to that appeared during the activities taxable on the basis of the tax.
If the debt appeared on the goods participating in the framework of both ENVD, the amount of non-dealer income is subject to accounting.
Credit Debt (CW) is an integral component of the activities of any organization, as it allows for some time to delay the execution of debt obligations. Thus, entrepreneurs are trying to align the financial position of the enterprise. Similar debt B. obligatory Fixed in accounting on appropriate accounts before its repayment.
The write-off of accounts payable is necessary when the lender has not to be given rights to the deadlines established by law. Then it is considered overdue.
Write off payables
In essence, the accounts are included in accounts. debentures Enterprises. It is formed in two cases:
- the organization deviated from the calculation with the counterparties (for example, not given to the founder's founder or was not repayed by a bank loan);
- after receiving a prepayment, the company did not fulfill its obligations under the contract (for example, funds were received, and the shipment of goods did not occur to the buyer).
As a result, the KZ is formed, which must be written off subsequently. It is then translated into the status of "Other revenues" in accounting and in "non-revenue income" in tax accounting, taxable personal income tax (p. 18 of Art. 250 Tax Code of the Russian Federation). In the last case, the exception is the debt before the budget in terms of paying taxes (PP. 21 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation).
Unlawable payables are debited only after the limitation period expires. After this procedure, the lender will no longer be able to require the execution of its obligations from the debtor. And in order to fully protect the organization from possible claims from the creditor, it is important to correctly calculate this period of limitations.
The importance of payable debt is that it directly affects the liquidity and solvency of the organization. The write-off has its pros and cons. The benefit is that the profitable part increases. If the debt of the KZ is in the tax period, where the profit was obtained significantly exceeding the debt, then the face is clearly illicit. This is because all income fall under taxation.
Important! In order to correctly hold the CZ, it is necessary to know the norms of the law. This procedure is governed by the Civil Code of the Russian Federation of the Federal State Unitary Enterprise No. 402 of December 6, 2011 "On Accounting" and the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 15 dated November 12, 2001
Existing grounds for writing off
You can write off the organization's debt on the following grounds:
- the limitation period has expired (more than three years from the moment of delay);
- liquidation of the lender as a legal structure;
- the death of the lender (if he is an individual);
- fors major circumstances, as a result of which the responsibility of both the debtor and the lender are removed;
- compilation of Act B. budget organizationAccording to which the debtor is not able to pay for its obligations to the lender.
Debt Writing Base Only in these cases the debt is considered hopeless and subject to write-off.
Reference! If the organization of the lender has ceased to exist (on its own initiative or due to the decision tax Inspection), Include KZ in revenues follows in the period when an exception has occurred from the register.
Dates of write-off
Before writing off payables, the accountant is important to determine correctly with the limitation period. Then the error is excluded when calculating the income tax. Need to repel from the rules Civil Code.
The first thing clarify when the Company must have fulfilled its obligations to the counterparty. It is possible that changes were made to the contract and the initial term extended.
Important! In fact, the debt could not appear on the date, which is indicated in the contract. For example, when organizations delivered goods from the supplier. However, for calculation, only the contractual date takes (paragraph 2 of Art. 200 of the Civil Code of the Russian Federation).
Counting starts from the day following the time when the Treaty ended. According to Article 196 of the Civil Code of the Russian Federation - it is 3 years.
Visory example:
- Enterprise concluded with another legal entity Agreement for the provision of certain services. The act of acceptance / delivery between the two parties was signed on August 24, 2016.
- The Agreement has an item according to which the Customer is obliged to pay for services until October 4, 2016. Therefore, the statute of limitations can be counted already from October 5, 2016, and it will end 5.10.2019.
- If the debt recovery during these three years does not occur, the organization may write off the resulting CW and include it in the Tax Declaration for 2019 as an income. If the reporting is surrendered every month, then in October 2019
The limitation period is interrupted when the company recognizes his duty to the counterparty. Then the countdown begins with this moment (Art. 203 of the Civil Code of the Russian Federation). This allows the organization to extend the period of non-payment of income tax for another time. The main thing is to confirm the availability of debt. What way to do is not exactly written in the law, but an exemplary list is presented in paragraph 20 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 12, 2001 No. 15 and No. 18.
The most common ways to confirm debt to the lender are:
- warranty letter, where the company agrees with the presence of debt and denotes its repayment period;
- enumeration of part of the amount of debt or penal partner as a guarantee of full compartition.
The procedure of write-off
Algorithm for writing off KZ implies several step-by-step stages:
- inventory;
- drawing up accounting certificate for the established amount of debt;
- registration of the order about the write-off;
- making appropriate accounts in the balance sheet.
How payables are written off Inventory
Upon completion of the reporting tax period, an inventory is carried out, as a result of which the amount of debt (including overdue) is detected. This responsibility is assigned to the accountants of the enterprise.
In the process of write-off KZ checks all accounts on which accounts and receivables are taken into account. Also take into account debts to budget and different funds. According to the results of the verification, the act in which the following data should be contained:
- creditor information;
- accounting accounts where debt is;
- the amount of debt, coordinated and inconsistent with counterparties;
- overdue debt size.
Facial party inventory An act of inventory can be decorated in an arbitrary form or by a unified sample (N Inv-17, approved by the Resolution of the State Statistics Committee of Russia of 18.08.1998 N 88). It is necessary to make 2 copies.
The reverse side of the Act The accompanying certificate is necessarily compiled.
Accompanying certificate Accounting information
To start an inventory procedure, an accounting certificate is drawn up, which will serve as a basis. Such a document is made on the basis of data of the synthetic accounts accounts.
The certificate includes information from the accounting registers that serve to systematize and preserve data primary documentation. It is advisable to enter information about each counterparty, justification and the date of the formation of debt, the amount of debt.
Sample help can be downloaded here: https://yadi.sk/i/pmdki9p93ynfp4
Accounting information Order of write-off
Order published cEO Enterprises and is issued on a branded letterhead with appropriate signatures and seals. It should have a reference to internal documentation (Act and Reference), which is the rationale for the legality of such actions.
Important! Only after the release of such an order can legally eliminate payables available on the balance sheet.
The order must contain the following:
- on what basis the organization is forced to close and write off debt to specific creditors;
- references to regulatory acts according to which this procedure is carried out;
- the size of recycled debt;
- note officerresponsible for write-off.
The sample of the order can be found at: https://yadi.sk/i/xpsp0rjx3yngj4
Order of write-off Submission of accounting records
The final stage will be the appropriate records for the write-off of KZ. They are made in accounting accounting registers. According to the result, the organization is removed all responsibility for debts in front of creditors (each separately).
Reference! IN accounting balance Receivables are displayed in the asset, payables - in passive. As a result, they are not rally.
Accounting wiring
The closure and write-off of the KZ in the balance sheet will be reflected in the following wiring: credit account 91 "Other income and expenses", on subaccount "Other revenues" / Debit 60 (62, 66, 67, 70, 71, 76).
This entry is on the same day when an inventory was carried out. This is governed by part 4 of Article 11 of the Federal Law No. 402-FZ "On Account", paragraph 10.4 and paragraph 4 of paragraph 16 of PBU 9-99.
Write-off without tax consequences
In addition to standard justifications, according to which the shortcuts are written off early when it is impossible to pay, there is another option. He is absolutely legitimate and does not entail tax consequences.
Act by next instruction:
- Change the lender to a specific individual. For example, the founder pursues the debts of its organization under the contract agreement (assignation). Moreover, the cost of requirements can be understated. Then the company will have debt obligations to the founder. According to the law, when concluding a concession agreement, the consent of the owl behavior is not required, if a similar outcome is not registered in the contract or illegal (paragraph 2 of Art. 382 of the Civil Code of the Russian Federation).
- Increase size authorized capital. After that, the founder forgives debt and decides to further invest, thereby increasing the amount of the statutory or additional capital. Only on such conditions, the income will not be taken into account and tax will avoid taxation (PP. 3.4 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation). On this occasion, the Constituent Assembly is collected, the act and protocol on a mutually beneficial agreement is made.
- Eliminate possible tax risks. There are no records about this issue in tax reporting due to the fact that clean assets Increase by account financial results. But for the founder in terms of NDFL there is some danger. This is due to the fact that when the founder relates, the founder appears income to be taxed - this is the difference between the contribution and the cost of acquired debt. Usually the difference is zero, and therefore NDFL is missing. But for this, it is necessary for documentary confirmation that there are no profits (for example, receipt from the lender).
The discontinuation of the creditor debt institution is possible under the condition of its unclaimed and expiration of the official period of limitations. The procedure is accompanied by the preparation of relevant documentation. Even if the inventory procedure was not carried out on an overdue CZ, it should still be included in the taxable income. Otherwise, disputes with verifying are inevitable. This should be done at the end of the period when the statute of limitations ended.
