Debt to the budget for income tax. Debt to the budget for taxes account. Debt of accountable persons asset or liability

By the way, in order to ensure the execution of the decision of the IFTS on debt collection, the tax authorities have the right to suspend operations on the accounts of the payer-debtor (). An ordinary individual (not an individual entrepreneur), as well as an organization / individual entrepreneur, in the presence of arrears, is required to pay. If the individual ignored him, then the tax authorities have the right to go to court to collect tax debts at the expense of cash and other property of the individual (). To reflect operations on settlements with budgets for taxes and fees, account 68 “Calculations for taxes and fees” () is provided.

fixed on credit 68 accounts. shown either in section IV "Long-term liabilities" in line 1450

Debt of accountable persons in the balance sheet - asset or liability

To account for settlements with accountable persons, active-passive account 71 “Settlements with accountable persons” is used.

On the debit of this account are the amounts issued to the employee:

1. as a result, when an employee spent more than he took under the report.
2. on the basis of his application for certain purposes;

IMPORTANT! The credit of the account reflects the amounts that were:

1. spent by the employee according to;
2. employee in the organization.

Accordingly, the debit balance on the 71st account reflects the total debt of the accountable

Is the debt of accountable persons an asset or a liability?

It's fast and free!

Settlements with accountable persons are referred to as transitional active-passive positions of the balance sheet. Let's start the discussion by studying a topic that interests inexperienced economists: the debt of accountable persons is an asset or a liability of the balance sheet.

In addition, the debit also includes amounts generated due to an increase in the employee's expenses.

What debt is reflected in the asset balance

What documents are needed to assess the value of the enterprise? Sources are not repaid by each other. Accounts payable can only be repaid with property (means of production).

Learn boo. accounting. The total amount of funds of the enterprise, reflected in the asset and liability of the balance sheet on the balance line, is called the balance sheet currency. Accounts receivable line 230 in the balance sheet is reflected in two articles of debt, payments for which are expected in more than 12. You asked the question incorrectly.

Wouldn't it be easier to ask how to write off accounts payable? I answer. The right to write off accounts payable arises when the term of its occurrence is three years. D60 K91.1 - accounts payable with expired limitation period written off to other income

Is the calculator an asset or a liability?

Without investment in the beginning, there can be no success in the end.

Advances given asset or liability

The liability shows the sources from which the organization's assets were formed (property, including cash, property rights).

An asset is that half of the balance sheet that reflects the value of everything that the organization owns.

In turn, Liability shows the value of what assets were formed due to.

The part of the liability, called "Capital and reserves", shows the amount of the company's own funds (share capital, retained earnings, etc.). The larger the share of this part in liabilities, the more financially stable the enterprise is considered. Liabilities are divided into sections: - Equity and reserves (sometimes referred to as "Permanent liabilities") - Long-term liabilities (sometimes referred to as "Long-term liabilities") - Current liabilities (sometimes referred to as "Short-term liabilities")

Debt to the budget for income tax asset or liability

In the event of such a debt, the tax authorities charge the amount of arrears: penalties and fines.

All transactions in accounting when drawing up a balance sheet are classified as assets or liabilities. Accordingly, the question arises, is the income tax debt to the budget an asset or a liability? To answer it, let's figure out what these two concepts are made up of.

Assets are property owned by a company and used by the company to generate economic benefits. In other words, this is what generates income. These include: cash (cash and non-cash); products manufactured by the enterprise, semi-finished products;

Warehouse rental debt asset or liability

Accounting Now let's talk about the features of filling the balance sheet.

The debt of buyers for the object of intangible assets sold by them is reflected in the company's asset.

Attention Here, two main entries on debit accounts are used - D-62 or D-76.6.

At the same time, the transaction is recorded in an accounting entry for positions K-90.1, K-91.1 or K-46. Remember, such records are kept for each counterparty of the enterprise.

The debt of buyers is reflected in debit accounts D-62 or D-76.6 Note that the debt of debtors is recorded by the company's economist at the time such obligations arise from a partner of this company. Recall that the entries are made on the basis of the primary documentation evidencing the conclusion of the transaction.

So the currency

The organization's reserves in assets or liabilities

In addition, the repayment of an obligation may take place in the form of replacing one type of obligation with another; converting a liability into equity; removal of claims from the creditor. "Hidden" obligations of the organization - borrowed, credit and other accounts payable of the organization to the budget, off-budget funds, individuals and / or legal entities, recorded in accounting (and / or tax) accounting, reflected in the balance sheet of the organization and taken into account when calculating net assets or own funds of the organization, but actually absent in the organization. Such obligations should have already been repaid or written off, but for some reason this did not happen.

The assets and liabilities of the organization are two components of any financial system, reflected in the sections of the balance sheet.

Attention As representatives of the tax service for the Altai Territory told reporters, a small debt to the budget that this taxpayer has formed is a penalty that has arisen due to late payment of tax. At the same time, according to the law, inspectors of the Federal Tax Service must complete the debt collection procedure before January 1, 2018, regardless of the amount.
By the way, it was not necessary to pay the commission until the debt was transferred for enforcement. The taxpayer could pay his penny for free in the "Personal Account of the Taxpayer" on the website of the Federal Tax Service.
However, the citizen himself did not even suspect about his debt of 1 kopeck until the decision of the bailiffs to open enforcement proceedings came to him. Info The organization has the right to dispose of accounts payable at its own discretion, however, at the time of payment, it is obliged to repay or return that part of the property to which creditors have rights. In other words, accounts payable are defined both as part of the property that is wholly owned by the enterprise with the right to own it, and as the enterprise's debts to its creditors, who are authorized to claim or recover the debt from the specified part of the property.
The amount of money is credited to various accounts by the company on a daily basis. The calculation procedure, tax rates, sources of payment are actually different for all taxes.

They are determined by the relevant Instructions of the State Tax Service of Russia (GNSR). Accounting for settlements with the budget for various types of taxes is kept on account 68 “Settlements with the budget”.

In terms of credit, the account corresponds with the following items:

• 08 - investments in non-current assets (funds);
• 10 - materials;
• 11 - animals that are fattening and rearing;
• 15 - purchase (preparation) of material assets;
• 20 (23) - main (auxiliary) production;
• 26 - expenses for general business needs;
• 29 - service industries;
• 41 - goods;
• 44 - sales expenses;
• 51 (52) - settlement (currency) account;
• 55 - special bank account;
• 70 (75) - settlements with employees on wages (with the founders on the income paid to them);
• 90 - sales;
• 91 - other income and expenses;
• 98 - future income;
• 99 - profit and loss.

Payment of taxes and fees is reflected in the active-passive account No. 68.

Credit debt obligations of the enterprise to the budget

Accounting for settlements with the budget for value added tax 1) for the sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, and also on the transfer of property rights; 2) for the transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax; Budgetary institutions are VAT payers only when they are engaged in entrepreneurial activities. Incoming VAT Account The amount of VAT to be transferred to the budget can be reduced by the amount of tax accepted for offset.

In particular, this should be done if the cash expenditure was previously made by an institution in the status of a recipient of budgetary funds (before the change in type) at the expense of limits on budgetary obligations or budgetary appropriations. Debt to the budget account Location debt to the budget 68 Section 5 of the Balance Sheet, form 1, line code 626. The amount on line 626 is equal to the balance of accounts 68 and 69 in terms of UST.

Debt on payments to the budget account

Other creditors" (line 625) shows the debt of the organization for settlements, data on which are not reflected in other items of the "Accounts payable" group. We reflect debts in the balance sheet But the matter does not end with mutual confirmation of the amount of debt. It is important to correctly reflect the debt in the balance sheet. Especially during non-payment period. Accounts receivable is the debt of buyers, customers, borrowers, accountable persons, etc., which the organization plans to receive. In addition, receivables also include the amount of advances given to suppliers and contractors. The basis for the formation of the accounts receivable indicator is a separate reflection of data on long-term and short-term debt. Accounts receivable in budget accounting Require the collection of overdue accounts receivable, possibly within the established limitation period.

To account for it, account 19 is used, which summarizes information on the amount of VAT on purchased valuables, issued by suppliers. This account is very interesting. On the one hand, it can be considered as a receivable, because it is used in settlements with suppliers to allocate the amount of VAT recoverable from the total cost of goods received, accepted works / services.

Line 1520 of the balance sheet - Accounts payable This line of the form reflects the amount of the company's accounts payable, which was formed as of December 31, 2015. At the same time, debts are entered in line 1520, the maturity of which is equal to or less than 12 months.
If the maturity of the debt exceeds 12 months, then its amount is indicated as part of long-term liabilities in line 1450 “Other liabilities”.

This expense item reflects the debt for all types of payments to the budget (VAT, income tax, property tax, personal income tax, etc.).

For each tax that must be paid to the budget, open a separate subaccount to account 68 “Calculations on taxes and fees”. Reflect the accrual of taxes on the credit of sub-accounts of account 68, and the payment of taxes to the budget or reduction of this obligation for other reasons - on the debit of the corresponding sub-accounts.

To reflect the debt on taxes and fees in the balance sheet, use the credit balance on account 68, not repaid as of the reporting date.

How to calculate income tax

Reflection of income tax in accounting occurs in two stages. The accountant must first calculate the "tax on accounting income" and then adjust it so that the amount of tax reflected in the tax return is obtained.

“Tax on accounting profit (loss)” is called a contingent expense (income) for income tax. It is calculated according to the formula.

The formula for calculating the conditional expense (income) for income tax

At the end of the reporting period, the accountant needs to make a posting:

Debit 99, subaccount "Conditional income tax expense" Credit 68, subaccount "Calculations for income tax"
- accrued contingent income tax expense

Debit 68, sub-account "Calculations for income tax" Credit 99, sub-account "Conditional expense (income) for income tax"
- accrued conditional income for income tax.

In PBU 18/02, the income tax payable to the budget is referred to as the "current income tax". It is reflected in the income tax return. The relationship between the current income tax and the conditional income tax expense (income) is reflected in the formula.

Formula for calculating the current income tax

If at the same time the current income tax turns out to be negative, then it is taken equal to zero.

EXAMPLE 1. HOW TO CALCULATE INCOME TAX

The following happened during the quarter:

Representation expenses exceeded the allowable standard by 4,000 rubles;

Depreciation deductions in accounting amounted to 7,000 rubles, of which only 4,000 rubles. taken into account for tax purposes;

Accrued but not received dividends from equity participation in a foreign company - 8,000 rubles.

How the differences are formed is shown in the table:

Recall: dividends received from foreign organizations are subject to income tax at a rate of 0 or 13% (clause 3 of article 284 of the Tax Code of the Russian Federation). Dividends are recognized as part of non-operating income on the date of receipt of funds to the organization's settlement account. We will assume that the rate of 13% is applied to dividends, and all other income of the "Asset" is taxed at a rate of 20%.

The accountant of "Active" will make the following postings:

Debit 99, sub-account "Permanent tax liability" Credit 68
- 800 rubles. (4000 rubles × 20%) - a permanent tax liability is reflected (conditional income tax expense is additionally accrued);

Debit 09 Credit 68
- 600 rubles (3,000 rubles × 20%) - a deferred tax asset is reflected (conditional income tax expense is additionally accrued);

Debit 68 Credit 77
- 1040 rubles. (8,000 rubles × 13%) - a deferred tax liability is reflected (a contingent income tax expense is written off).

If your company does not apply PBU 18/02 (which should be reflected in its accounting policy), then the tax is charged on the basis of the income tax return. At the same time, the amount of the current income tax corresponds to the amount of the calculated income tax reflected in the declaration.

EXAMPLE 2. HOW TO RECORD INCOME TAX ON THE BASIS OF THE DECLARATION

When transferring tax to the budget, make the following entry:

Debit 68, sub-account "Calculations for income tax" Credit 51
- the amount of income tax paid to the budget.

The operation of calculating the conditional expense (income) for income tax is not reflected in tax accounting.

See also “For which companies will reduce income tax”

How to calculate VAT

VAT payable to the budget is charged for certain business transactions. The moment of accrual is the earliest of the two dates:

• the day when the goods (works, services, property rights) are shipped or transferred to the buyer;
• the day of receipt of payment (including partial) on account of the forthcoming deliveries of goods (works, services, property rights).

The firm may not ship the goods, but transfer ownership of it to the buyer. Such a transfer, according to the Tax Code, is equated with shipment. Thus, after the shipment of the goods or the transfer of ownership of it, you must accrue tax.

To calculate the tax, apply the postings:

Debit 90-3 Credit 68, sub-account "VAT settlements"
- accrued VAT due to be received from buyers for goods sold by them (finished products, semi-finished products of own production, work performed, services rendered);

- accrued VAT due to be received from buyers for fixed assets sold by them, intangible assets, materials, other property, the sale of which is not a normal activity for the organization;

Debit 91-2 Credit 68, sub-account "VAT settlements"
- accrued VAT due to be received from customers for services rendered, the implementation of which is not a normal activity for the organization (for example, a one-time lease of fixed assets);

Debit 91-2 Credit 68, sub-account "VAT settlements"
- VAT is charged on the transfer of property rights;

Debit 19 Credit 68, sub-account "VAT settlements"
- accrued VAT during construction using a household method, when importing goods, when restoring VAT at the time of transfer of property to the authorized capital of another company;

Debit 76 Credit 68, sub-account "VAT settlements"
- VAT is charged upon receipt of an advance (prepayment) from the buyer or customer;

Debit 60 (76) Credit 68, sub-account "VAT settlements"
- withheld by the VAT tax agent from the seller's income.

Read also "VAT from 2018"

How to calculate other taxes and fees

Excises, like VAT, are charged on the debit of account 90 "Sales":

Debit 90-4 Credit 68, sub-account "Calculations on excises"
- Excise duty charged.

A number of taxes are charged on the debit of account 91 “Other income and expenses”. These taxes include:

a) property tax:

Debit 91-2 Credit 68, sub-account "Calculations on property tax"
- the property tax is charged;

b) state duty for participation in court proceedings, registration or notarial acts:

Debit 91-2 Credit 68, sub-account "State duty settlements"
- the state duty has been charged;

c) transport tax:

Debit 91 Credit 68, sub-account "Transport tax settlements"
- the transport tax is charged;

d) land tax:

Debit 91 Credit 68, sub-account "Calculations on land tax"
- land tax.

The choice in favor of account 91 is explained by the fact that the above taxes are charged regardless of the conduct of ordinary activities.

Debit 44 Credit 68, sub-account "Calculations on the trading fee"
- Sales tax charged.

"Resource" taxes and fees are charged on the debit of the accounts of accounting for production costs:

a) mineral extraction tax:

Debit 20 (23, 25, 29) Credit 68, sub-account "Calculations for mineral extraction tax"
- the tax on extraction of minerals is charged;

b) fee for the use of objects of aquatic biological resources:

Debit 20 (23, 25, 29) Credit 68, sub-account "Calculations for the fee for the use of objects of aquatic biological resources"
- a fee for the use of objects of aquatic biological resources has been charged.

There are taxes that are related to the financial results of the firm. Such taxes are charged in correspondence with account 99 “Profit and Loss”:

Debit 99 Credit 68, sub-account "Gambling business tax settlements"
- tax on gambling business;

Debit 99 Credit 68, sub-account "Single tax on imputed income"
-taxed on activities subject to UTII.

Payments for environmental pollution, customs duties do not apply to taxes and fees.

See also "New tax returns for 2017"

How to calculate tax penalties

If tax sanctions are imposed on the organization, and it does not intend to challenge them, their amounts must be recognized in the accounting and reflected in the report. If the organization is going to challenge them, then if the probability of a positive outcome is small (less than 50%), then the estimated liability should be reflected in the accounting.

It is necessary to reflect in the accounting the sanctions in respect of which a demand for payment has been received, or the amounts that have been debited by the tax authority from the current account without acceptance. Based on these two situations, the moment of their recognition in accounting is also determined.

The accounting procedure for fines and other sanctions, as well as penalties for taxes, fees, insurance premiums and other similar payments, is not regulated by regulatory legal acts of accounting.

PBU 10/99 “Expenses of the organization” (approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n) mentions fines, penalties, forfeits for violation of the terms of contracts as one of the types of other expenses (clause 11).

The Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations (approved by Order No. 94n of the Ministry of Finance of Russia dated October 31, 2000) only refers to the reflection of tax sanctions for income tax. This should be done on account 99 “Profit and Loss” in correspondence with account 68 “Calculations on taxes and fees”, sub-account “Calculations on income tax”, sub-accounts of the second order “Calculations on penalties”, “Calculations on fines”.

Thus, income tax and other similar obligatory payments (taxes under the simplified tax system, UTII, UAT), as well as the amount of tax sanctions on them in the statement of financial results, do not participate in the formation of profit before tax, but form net profit (loss).

EXAMPLE 3. HOW TO RECORD ACCRUED TAX SANCTIONS

For the first quarter of the current year, the organization accrued penalties for late transfer of advance payments on income tax in the amount of 5,000 rubles. The company is not going to challenge this decision. On the date of receipt of the request for payment, the accountant made an entry:

Debit 99 Credit 68
- 5000 rub. - Accrued interest on income tax.

With regard to sanctions on other taxes, the Ministry of Finance in the above Recommendations proposes to adhere to the following procedure.

The determining factor is the type of tax, contribution or fee in respect of which the organization is sanctioned, and the item of expenditure to which its initial accrual is attributed. Penalties and penalties paid by the taxpayer (except for income tax and other similar obligatory payments) or payable form profit (loss) before tax in the income statement.

Such sanctions are recorded as part of the cost of ordinary activities or as other expenses.

A sanction is recognized as expenses for ordinary activities if the violation was committed in the reporting year and the sanction was recognized before its end or after the end, but before the date of signing the annual report. Its amount is referred to the same item in the statement of financial results for the reporting period, to which the corresponding payment to the budget relates.

EXAMPLE 4 - REFLECTION OF THE TAX PENALTY IN SALES EXPENSES

Organization untimely submitted to the tax office the calculation of insurance premiums for the first quarter of this year. She was fined 6,000 rubles. The company does not plan to challenge the decision of the tax inspectorate.

The organization reflects the amount of wages and the accrual of insurance premiums on account 44 “Sales expenses”.

The amount of the fine should be reflected in the debit of account 44, since it was accrued for the reporting year. On the date of receipt of the request for payment, the accountant made an entry:

Debit 44 Credit 69
- 6000 rub. - Accrued a fine on insurance premiums.

The sanction is recognized as other expenses if:

• the moment of recognition of the sanction goes beyond the adjustment period or the sanction for the previous year is recognized;
• this is a sanction for a tax, fee or other payment to the budget, which is not recognized in profit (loss). For example, this is a sanction for VAT, which is an indirect tax, or for a tax that is included in the value of an asset.

EXAMPLE 5. HOW TO REFLECT LAST YEAR'S SANCTIONS

In August of the reporting year, organizations accrued penalties and fines on insurance premiums for the previous year. The company does not plan to challenge the decision of controllers.

The accountant will reflect the amount of sanctions on the debit of account 91, since they were accrued over the past year.

EXAMPLE 6: HOW TO RECORD SANCTIONS WHICH WILL NOT BE DISPUTED

Organizations have accrued penalties and fines for VAT for the fourth quarter of last year and for the first quarter of this year due to the overestimation of deductions. The company does not plan to challenge the accrual of sanctions.

The accountant will reflect the amount of VAT sanctions as part of other expenses (the debit of account 91), regardless of the period for which they were accrued.

Thus, the amounts of accrued tax sanctions, which are related to production costs, also form the profit of the reporting year before tax.

Read also "Internet portal buhgod.ru is ready to help accountants in preparing a report for 2017"

Annual Report 2018
edited by V.I. Meshcheryakova

Bestseller of the year for an accountant.
The book that every accountant needs so that the preparation of a report does not turn into a severe test of performance.

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debt to the budget

A free plan for collecting state revenues and expenditures is: 1.excise tax 2.budget 3.deficit 4.domestic debt

Tell me, in the certificate of form 39-1 from the tax office, in which column is the tax debt to the budget reflected?

Everything is written - The status of the tax calculation (4 columns) if without a minus, then this is an overpayment.

Accounting and taxation, 2009, N 12. Reconciliation of calculations with the budget for taxes and fees. In section. 1 indicates the balance of settlements of tax arrears, broken down into arrears, overpayments, deferred installment payments ...

How do you work as an accountant if you can’t figure out an ordinary tax certificate? I'm amazed!

“Amounts plus” are overpayments, “amounts minus” are arrears. So your debts are penny and only for the foam

Who faced and knows? How is it right and is it possible to close a company? If the tax debts to the budget are 300 thousand rubles.

The state has created all the conditions to ensure that individual entrepreneurs do not have tax debts, and the corresponding payments arrive in the budget in a timely manner; specialized services are organized to clarify the amount of the debt and pay it.

What is there to know ... you turn to a normal lawyer, he has homeless drug addicts. who are ready to arrange everything for themselves ... and debts too ...

Sell ​​to Far East...

Why didn't you pay that much in taxes?

If "as it is right" and according to the law, state bodies - tax and extra-budgetary funds - will not allow you to close an enterprise (organization) with debts.
There are three legal options:
- fully repay the debt and liquidate the company voluntarily;
- apply for bankruptcy (an expensive pleasure), carry out the bankruptcy procedure in accordance with all the rules and exclude the company from the Unified State Register of Legal Entities (here, either the debts will be paid forcibly, or they will be written off due to lack of property, but the activities of the arbitration manager will have to be paid in any case);
- sell to another owner and let his head hurt.

Tell me, how is the inventory of accounts payable with the budget for taxes at the enterprise carried out?

You need to take either a reconciliation act or a certificate of debt from the tax office. The act will contain your accruals and your payment. In the certificate only debt or overpayment.
When inventorying settlements with the budget and extra-budgetary funds
there is a reconciliation of accounting data on accounts 68 “Calculations for
taxes and fees" and 69 "Calculations for social insurance and
security” with the amounts of taxes calculated in the declarations, as well as with
amounts transferred in payment of taxes and fees. In addition, by
unpaid taxes on time, it is necessary to check the calculation of penalties and their
payment, as well as penalties.

This should also include arrears in payment of contributions, penalties and fines to the budgets of state off-budget funds. According to Article 59 of the Tax Code, arrears in taxes and fees, which cannot be recovered due to economic reasons ...

A reconciliation with the IFTS for taxes must be carried out.

Penalty for late payment of taxes

Well, firstly, what system of taxation should be clarified. Depending on this, we will tell you what and where to pay. And in the PFR, you really need to pay fixed payments at the end of the year.
Late payment will result in penalties, not fines. A fine of 1000 is charged for late filing of the declaration.

Tax arrears, or rather arrears Art. 11 of the Tax Code of the Russian Federation for taxes is the amount of a tax payment not transferred to the state budget within the period established by law. Different taxes have different due dates.

Whatever system you are on, it's too early to pay))) the declaration is submitted once a year. from January to April inclusive. and the tax is paid the same way.
but with the pension you need to tighten up and pay the pension until December 31.

Transferred income tax to the budget (also repaid part of the debt for the previous month) D?K?

Income tax transferred to the budget Dt 68 kt 51

Approve the attached Regulations on carrying out in 2000 the repayment of overdue debts on taxes to the federal budget using funds from the early redemption of federal loan bonds with a constant coupon income.

Is tax debt considered a short-term liability?

Tell me Does tax debt to the budget relate to liabilities or assets?

Will you get a penny for deductions to the budget? immediately not difficult =) passive

The debt to the budget for taxes refers to liabilities. It is reflected in the balance sheet in section 5. SHORT-TERM LIABILITIES on the line debt on taxes and fees 624.

As for liabilities, it's your duty!

Your obligations are all in liabilities

If you must, then it is a liability. And if there is an overpayment - then an asset.

Income tax transferred to the budget 15.10 Settlements with the budget Settlement account D-t 5600 K-t 5600 the amount additionally due to the budget ...

The debt to the budget for taxes refers to liabilities. The balance sheet is reflected in section 5. SHORT-TERM LIABILITIES for the line debt on taxes and fees (624)

Whose responsibility is it for the company to take a certificate from the tax office about the absence of debt to the budget?

Profit tax debt to the budget Electrical equipment Payroll debt to personnel

It is immediately clear that the student ... I am writing, but I do not see what I am writing. Oh, poor teachers who listen to this nonsense during exams ....

At the same time, a tax debt appears, which is also taken into account in this line. The way in which the organization reflects settlements with the budget for land tax should be recorded in the accounting policy of the company.

There are practically no wires here. Some initial accounts…. Where does such a ridiculous statement come from?

How to write an explanation to the tax office about the existing debt to the budget?

Forgive us our debts ....

Definition Article Debt to the budget line 626 reflects the organization's debt to the budget for taxes and fees.

Your explanations of the IFTS are not needed ... only if you ask for a deferment of payment, but it is difficult to obtain it

Why else is this? on the basis of what article of the code require? read tax papers.

Tell me how to get a certificate of tax payments, debts with the budget

Are the tax authorities obliged to make a refund if there is an overpayment to the regional budget and an arrears to the federal one?

Tax authorities and budgetary organizations never make a refund of overpaid amounts. According to the rules, they are required to set off the amount of the overpayment against future payments.
According to the second option, as a rule, re-crediting for payments of different purposes is not done. The amount of the overpayment for one destination will be offset against future payments for the same destination, and for another item you will have to make an additional payment in the amount of the underpaid amount.

At the final stage, it is necessary to determine the debt to the budget in order to draw up a forecast balance, which is calculated according to the formula Balance of tax debt at the end of the period Balance of tax debt at the beginning ...

The tax office has the right, in the absence of any statements from the taxpayer, to set off the overpayment of tax against the payment of future payments or against the arrears of penalties. When returning a tax, they will look at what tax you have a arrears (in this case, they will pay special attention to the budget - local, regional or federal). In general, when returning, they ask you to pay off debts for all taxes.

In accordance with Art. 78 of the Tax Code of the Russian Federation, overpaid tax payments are subject to offset or refund at your request (application). Usually, the tax authorities conduct a joint audit and draw up the results in an act (according to the Tax Code of the Russian Federation, the tax authorities are required to notify you of an overpayment within 10 days) and, based on the data of the reconciliation act, state in writing your desire for a set-off or refund. If there are arrears on other taxes of the corresponding type, fines and penalties, the offset is made by the tax authorities independently. With regard to the deadline for filing an application, three years from the date of overpayment. In your case, we are talking about the budget of different levels, so offset is not possible. According to the first option: the actions of the tax authorities are competent and legal (Article 78 of the Tax Code of the Russian Federation, paragraph 5). According to the second option: You need to make a VAT refund, and liquidate the debt on income tax.

What will be the accounting entry: income tax debt is transferred to the budget

IFTS sent a demand for payment of tax, penalties. How to reflect in accounting arrears and penalties for UST in the federal budget?

You accrue penalties on D 99 accounts, on K 69. (FB sub-account), and simply pay the arrears, because it was formed as a result of your accrual.

Know your debt. Dear users! We invite you to use one of the following services, about the amounts of accrued and paid tax payments, about the presence of overpayments, to pay tax accruals, fill out ...

First, check the calculations, maybe not all payments are credited. If, nevertheless, the tax authorities are right. then charge additional tax (penalties) D20 (26.44) K69 and pay D69 K51.
The amounts of penalties and fines do not reduce taxable income D99 K69.

What do the balances mean according to Kt sch.68.02 and Kt sch. 04/68/01, should they be zero at the end of the period?

This is nothing more than a debt to the budget for certain types of taxes, which are reflected in sub-accounts. They can rarely be zero, except when there are no accruals ....

If an audit of tax debts of individuals showed the existence of such, it must be paid off. Debtors and non-payers were pressed at all times - for example, by not being allowed to go abroad. Agree that it’s a shame because of the penny debt to the budget ...

This means tax arrears payable to the budget. If at the end of the period the balance on this account is “zero”, then this means that there is no debt - but this is rare, taxes are usually paid after the end of the reporting period, so the balance of account 68 is credit.

tax

Certificate of no debt, or rather a certificate of the taxpayer (payer of fees, tax agent) fulfilling the obligation to pay taxes, fees, penalties, fines

Corporate income tax debt. Debt to the budget for local taxes and fees - total.

Let who buys, he is soared about this. The tax office does not give such certificates and no one does. You can provide them with a certificate of open accounts from the tax office and an extract from banks for each account, then for all property certificates from the relevant authorities about the absence of third-party rights or encumbrances. For real estate from Rosreestr, for cars from MREO, etc.

Help solve the problem of accounting. accounting

At first glance, it is a loss-making organization, but it really will not work to calculate ... No swathing, cost of materials.

Tax arrears to the budget. Details of the question On the website www.himki.byx.ru you can see the organization's debt by details, before the tax and how to do it. If it is impossible on the site, then how can you do it without coming to the tax office?

And if the tax authorities once refused to liquidate, is it necessary to submit the publication to the Bulletin again?

What to do, how to get a quick certificate from the tax office about the absence of debts to the budget

So go to any consulting company that keeps accounting, they just all have garters in the tax office, I think it’s a day of work for them, if you don’t want to stand in line ...)))

Only if there are established ties with the IFTS.

The head of the organization provided a loan to pay off debts on taxes and fees to the budget

If issued in a subreport, then it is necessary

Home gt Explanations gt Accounts gt Correspondence of Accounts Account 68 Accounting for the Budget Expert Consultation, 1997 .

No. It is necessary to conclude an interest-free loan agreement between the organization and the head of the organization. Receipt of money at the cash desk is carried out by a credit order. This money is deposited in the bank.

Help please solve the problem.

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The asset or liability of the balance reflects the debt of the buyer

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ABOUT THE ACTIVITIES OF TAX AUTHORITIES TO SETTLEMENT OF TAX DEBT AND WAYS OF ITS IMPROVEMENT

One of the mechanisms of influence on the national economy and the formation of financial resources of the state is the tax system, and the collection of taxes and fees characterizes its effectiveness. However, persistent non-payments not only reduce the effectiveness of tax relations, but also limit the government's ability to finance investment and social projects.

The main reasons for the emergence of tax debts are: inability to work in a market economy, unwillingness to pay taxes, imperfection of the tax system, non-financing of government orders, etc.

The specificity of the settlement of tax debts is determined by the economic essence of tax relations. Tax relations are formed on the basis of economic, financial, property relations, have a public law nature, are based on power relations between the state and the taxpayer (payer of fees). The state is interested in the speedy and complete fulfillment of tax obligations by legal entities and therefore has created a powerful, specialized system of state enforcement (tax, regulatory, legal, law enforcement agencies).

Tax debt is the amount of tax liabilities payable within a certain period of time and is treated as a total debt, which includes the late payment of tax provided by law, as well as accrued penalties and fines.

At the same time, tax debt should be considered as the concept of “total debt, consisting of settled debt and unsettled debt”.

Settled debt means the debt in respect of which all measures of indisputable collection and in court have been applied: restructuring debt; the amount of debt deferred or installment based on the decision of the arbitration court or a higher tax authority; the amount of debt suspended until the decision of the arbitration court on the merits; debt collected by the bailiff service; debt in respect of which bankruptcy proceedings have been initiated.

Unsettled debt consists of debt that is impossible to collect due to a missed deadline and arrears, that is, the amount of tax not paid on time.

According to the head of the Department of Corporate Governance of the Ministry of Economic Development of the Russian Federation R. Meshkov, the mechanism for settling debts on taxes and other obligatory payments to budgets and state off-budget funds, as well as penalties and tax sanctions can be implemented by highlighting four forms: voluntary-application, notification-warning, security, compulsory (see Fig. 1).

The voluntary-declarative form of tax debt settlement provides for the declarative nature of the process based on decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, the methods of this form are used by taxpayers on a voluntary basis.

The notification-warning form includes the taxpayer's actions to pay off the debt in accordance with the submitted tax payment claims, indicating the amount of arrears, penalties, fines and the deadline for fulfilling the claim, as well as measures to collect tax and ensure the fulfillment of obligations in case the taxpayer ignores the claim. In addition, there is also a method of offsetting overpaid or recovered amounts against the taxpayer's debt.

Methods and tools of the security form for the implementation of the tax debt settlement mechanism ensure the fulfillment of the obligation to pay taxes and fees. Insufficiently clear legislative elaboration of the procedure for applying the provisions of civil law on pledge and surety in the tax sphere, as well as the complete lack of experience in their application create additional risks for the parties to a pledge or surety agreement. For example, the tax authorities in 2002-2009 this form of securing the obligation to pay taxes and fees was not actually applied.

The unconditional requirement of the state is the obligation to pay taxes, which applies to all taxpayers. The taxpayer is not entitled to dispose of that part of his property or income, which in the form of a certain amount of money is subject to contribution to the treasury. Failure to pay the tax on time should be compensated by the repayment of the debt on the tax obligation, full compensation for the damage incurred by the state as a result of late payment of the tax. Therefore, the method of a security form is applied to the amount of tax not paid on time (arrears) - the accrual of penalties as compensation for losses of the state treasury as a result of shortfall in tax amounts in time in case of delay in tax payment.

Specific methods, tools and procedures are applied by the tax authorities within the fourth form - the compulsory form of the implementation of the tax debt settlement mechanism:

• collection orders to the bank for an indisputable write-off of the amount of debt from the taxpayer's accounts to the budget system;
• the decision to recover at the expense of property by transferring to the bailiff service the decisions of the tax authorities, in accordance with Art. 47 of the Tax Code of the Russian Federation, court orders and writ of execution;
• bankruptcy procedures - supervision, financial recovery, external management, bankruptcy proceedings.

Let's estimate the level and dynamics of the tax debt of legal entities in the Tyumen region (Table 1).

Table 1 - Dynamics of tax debt of legal entities in the Tyumen region (thousand rubles) *

Tax budget: debt on income asset or liability, collection account

Tax asset or liability

Industrial buildingsConstructionsMachinery and equipmentVehiclesPerennial plantingsSports complex buildingBonds with a maturity of more than 1 yearFuelPackaging materialsMineral fertilizersConstruction materialsIntangible assetsYoung animalsSeedsWorking and productive livestockFodderCustomers' debtDebt of accountable personsSpare partsPromotions for up to 1 yearFinished products (commodity part)Bakery buildingProducts outlays for the bank's cash register

Fixed asset acquisition costs

Depreciation of fixed assetsAuthorized capitalReserve capitalDebt to the social insurance fundSettlements on short-term loans to the bankSettlements on long-term loans to the bankDebt to the budgetDebt to various creditorsDebt to employees of the enterprise for wagesShort-term loans (accounts payable)Retained earningsDebt to suppliersSettlements on long-term loans (accounts payable)

Amortization of intangible assets

The balance does not converge, please tell me what is wrong?

With numbers it looks like this:

Task: draw up a balance sheet - assets and liabilities do not converge

Hello! Please check for correctness. The asset and liability in the balance sheet simply do not converge.

Materials-10 A, amount 1108 Debt to the organization's personnel for remuneration-70 A P, amount 69 Debt to the budget for taxes and fees-68 P, amount 69 Retained earnings-84 P, amount 1802 Buildings of production workshops-20 A, amount 5503 Licenses-04 A, amount 8 Cash on the current account in the bank - 51 A, amount 931 Long-term loan - 67 P, amount 2100 Debt to suppliers for materials received - 60 A P, amount 408 Debt of employees on a loan taken at the enterprise for the construction of houses - 73 A P, amount 2100 Short-term government bonds -58 A, amount 2000 Authorized capital-80 P, amount 5000 Short-term loan-66 P, amount 400 Target financing-86 P, amount 1300

Advance payment received from buyers for products - 62 A P, amount 450

Type of economic operations: Received materials from suppliers - D10 K60, amount 354 Paid from the current account to suppliers materials - D60 K51, amount 354 Cash received from the current account for the issuance of wages - D50 K51, amount 69 Wages issued from the cash desk - D70 K50, amount 69 Materials released from the warehouse to production - D20 K10, amount 108 Wages accrued to employees of the main production - D20 K70, amount 22 Finished products released from production - D43 K20, amount 130 Personal income tax withheld from wages - D70 K68, amount 8

Repaid part of the long-term loan-D67 K51, the amount of 15

Balance sheet: Asset at the beginning of the period: Materials - 10 A, amount 1108 Buildings of production workshops - 20 A, amount 5503 Cash on the bank account - 51 A, amount 931 Short-term government bonds - 58 A, amount 2000 buyers advance payment for products-62 A P, the amount of 450

BALANCE at the beginning of the period: 10000

Liabilities at the beginning of the period: Debt to the personnel of the organization for remuneration-70 A P, amount 69 Debt to the budget for taxes and fees-68 P, amount 121 Retained earnings-84 P, amount 1802 Long-term loan-67 P, amount 2100 Debt to suppliers for materials received-60 A P, amount 408 Debt of employees on a loan taken at the enterprise for the construction of houses-73 A P, amount 2100 Authorized capital-80 P, amount 5000 Short-term loan-66 P, amount 400 Target financing-86 P, amount 1300

BALANCE at the beginning of the period: 13300

Next, I opened synthetic accounting accounts and I got Assets at the end of the period: Materials-10 A, amount 1354 Buildings of production workshops-20 A, amount 5503 Cash in the bank account-51 A, amount 493 Short-term government bonds-58 A, amount 2000 04 A, amount 8 Advance payment received from buyers for products - 62 A P, amount 450 Finished products - 43 A, amount 130

BALANCE at the end of the period: 9938

Liabilities at the end of the period: Debt to the personnel of the organization for wages-70 A P, amount 14 Debt to the budget for taxes and fees-68 P, amount 129 Retained earnings-84 P, amount 1802 Long-term loan-67 P, amount 2085 Debt to suppliers for materials received-60 A P, amount 408 Debt of employees on a loan taken at the enterprise for the construction of houses-73 A P, amount 2100 Authorized capital-80 P, amount 5000 Short-term loan-66 P, amount 400 Target financing-86 P, amount 1300

BALANCE at the end of the period: 13238

Accounting task

Good afternoon!
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it would be more convenient if you numbered the positions.

See what happens:

Debt to the supplier (Liability) - true
Wage arrears (Liability) - true

Debt to accountable persons (Asset) - why? it's the same Accounts Payable, only formulated differently.

Petrov's loan debt (Liability) - why? As I understand it, it is Petrov who owes, i.e. Accounts receivable (or better to say you should)

Task: definition of asset and liability

Good day! Please help, check this task)

1) Transferred funds from the settlement account to the supplier for materials - Passive 2) Cash received from the settlement account for the payment of wages and travel expenses - Active 3) Wages issued to the organization's personnel - Passive 4) Issued from the cash desk to the employee under the report on travel expenses expenses - Passive 5) Materials received from suppliers - Active 6) Cash received from buyers - Active 7) Accountable amounts spent on production needs written off - Passive 8) Finished products released from production - Active 9) Salaries accrued to workers for the production of products - Passive 10) Income tax withheld from salary - Liability11) Income tax transferred from the current account to the budget - Asset

Thanks a lot in advance)

The question is also not entirely clear to me: only accounts are active and passive.
and business transactions are a change in the entire balance sheet (if we are talking about an asset and a liability)

Perhaps after your explanation it will be clearer.

Sorry, I read the terms of the problem not from the right one. And such confusion came out

Here is the real challenge. Based on the data to complete the task: 1. Draw up the balance sheet of CJSC Vostok as of July 1, 200_2. Record the changes in the balance sheet.

Determine the type of changes and draw up the balance sheet of CJSC Vostok on July 1 using the tables.

Composition of economic assets of CJSC Vostok as of July 1, 200_g. No. p / p Name of economic assets and sources of their formation Amount, rub.

Data to complete the task

Business operations of ZAO Vostok in June
No. p / p business transaction Amount, rub.

Balance: definition of active and passive accounts

Hello. Help with balance. Help to determine where the account is active where passive. Check, please. Asset and Liabilities Account name Account number As of January 1, 200X

Fixed assets 01 AssetDepreciation of fixed assets 02 LiabilitiesIntangible assets (patent) 04 AssetDepreciation of intangible assets 05 LiabilitiesDeferred tax assets 09 AssetMaterials 10 AssetValue added tax on acquired valuables 19 AssetPrimary production 20 AssetFinished goods 43 AssetCash desk 50 AssetSettlement accounts 51 AssetCurrency accounts 52 AssetSpecial bank accounts ( deposits) 55 AssetFinancial investments 58 AssetProvisions for depreciation of investments in securities 59 LiabilitiesSettlements with suppliers and contractors:- advances issued Dt 60Kt 51 Assets

For received material assets, accepted works and services Dt 10 Kt 60 Passive

Settlements with buyers and customers: - advances received Dt 51 Kt 62 Liabilities

For shipped products Dt 62 Kt 43 Asset

Allowances for doubtful debts 63 LiabilitiesSettlements on short-term loans and borrowings (credits) 66 LiabilitiesSettlements for taxes and fees 68 LiabilitiesSocial insurance and security settlements 69 LiabilitiesSettlements with personnel for wages 70 LiabilitiesDeferred tax liabilities 77 LiabilitiesShare capital 80 LiabilitiesReserve capital 82 LiabilitiesAdditional capital 83 LiabilitiesRetained earnings 84 Passive

Fixed assets leased 011 Liabilities

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Score 68 - active or passive?

All organizations, regardless of their status, are recognized as taxpayers. The state of settlements with the budget reflects account 68 “Calculations on taxes and fees”. The analysis of the records gives an idea of ​​accrued and fulfilled obligations, the presence of credit or debit tax debts.

Account characteristics 68

Based on the results of their economic activities, organizations and entrepreneurs must transfer part of their funds to the budget. The same obligations apply to individuals.

The accrual of taxes from legal entities reflects 68 accounts in the accounting department. Operations for the payment of budget obligations also form an account 68.

68 account - active or passive?

Account 68 in accounting can have both a debit and a credit balance, depending on the nature of the debt. In case of overpayment of tax liabilities, the balance becomes debit. If there is a debt, on the contrary, the amount that needs to be transferred to the budget is located on credit balances.

Analytical accounting on account 68 is kept separately for each type of tax. The final result is summarized, while for some payments the balance can take on a debit value, for others - a credit value.

Thus, account 68 belongs to the group of active-passive accounts. The balance of these records is expanded, that is, the debit is reflected in the asset balance, while the credit is included in the liability.

Account 68 in accounting

The accrual of tax liabilities based on the results of economic activity occurs using account 68. Each type of tax that an organization must transfer has its own subaccount.

According to the methods of calculation, the following types of taxes are distinguished:

1. Property. They are paid for the possession of any object - transport, land, property on the balance sheet of the organization. Taxes are calculated on the basis of the value of the taxable base, do not depend on the performance of the company.
2. Indirect taxes are included in the cost of goods or services provided (VAT, excises, customs duties). The final payer is the direct consumer.
3. Taxes based on the results of economic activity. Calculated on the basis of the profit received.

The credit of account 68 shows the accrued amounts that must be transferred to the budget. The data must match the results of tax reporting - declarations, calculations. Debit 68 of the account shows operations to pay off debts or to reduce the amount of tax liabilities.

Account transactions 68

Analytical accounting is carried out for all types of taxes. Correspondence of account 68 depends on the nature of the transaction, as it is characterized in some cases 68 account - active or passive. So, debit c. 68 is formed in the following cases:

1. When paid to the budget - Dt 68 - Kt 51.
2. In the presence of "incoming" VAT - Dt 68 - Kt 19 - accept VAT deductible for goods and services received.

For a loan, account 68 in accounting transactions can form the following:

• Dt 99 - Kt 68 - accrual of income tax;
• Dt 91 - Kt 68 - reflects VAT from sales for other (non-core) activities;
• Dt 90 - Kt 68 - VAT included in the cost of goods;
• Dt 70 - Kt 68 - personal income tax was accrued when calculating wages, account 68 is used. 1.

When offsetting tax liabilities, the posting would look like this:

• Dt 68 - Kt 68, according to the account. 68 sub-accounts will correspond to the types of taxes that are involved in the operation. Tax offset is carried out in the presence of confirmation of the tax inspectorate within the framework of the budgets of one type (federal, regional, local).

Example 1

• Dt 26 - Kt 70 - 45,000 rubles - wages accrued;
• Dt 70 - Kt 68 1 - 5850 rubles - personal income tax withheld;
• Dt 68 1 - Kt 51 - 5850 rubles - personal income tax is transferred to the budget.

Example 2

• Dt 26 - Kt 60 - 40,000 rubles - goods received from the supplier;
• Dt 19 - Kt 60 - 7200 rubles - "input" VAT is reflected;
• Dt 62 - Kt 90 - 88,500 rubles - sales of products to the buyer;
• Dt 90 - Kt 26 - 75,000 rubles - reflects the cost of goods sold without VAT;
• Dt 90 - Kt 68 2 -13,500 rubles - VAT is charged when selling goods to buyers;
• Kt 68 2 - Dt 19 - 6300 rubles - the amount of VAT payable.

Account analysis 68

In more detail, the state of settlements on enterprise taxes can be seen by analyzing the sub-accounts for account 68. Each tax or fee corresponds to a separate sub-account, and the calculations are also carried out separately from each other. The current list is fixed in the accounting policy of the subject, the chart of accounts 68 can be subdivided as follows:

• 68 01 accounting account reflects the status of personal income tax payments for employees;
• 68 02 - an account reflecting the accrued VAT;
• 68 03 - excises;
• 68 04 - income tax;
• 68 06 - land tax;
• 68 07 - transport tax;
• 68 08 - tax on property of organizations;
• 68 10 - other payments to the budget;
• 68 11 - UTII;
• 68 12 - tax paid in connection with the application of the simplified tax system.

Sub-accounts 68 accounting accounts are used, depending on the type and nature of the activity of the economic entity. The presented list may be supplemented or shortened.

The balance sheet for account 68 contains summary information that can be considered both as a whole for the obligations of the organization, and separately for each type.

Account 68 in accounting: postings, sub-accounts, examples for dummies

Account 68 of accounting is an active-passive account "Calculations on taxes and fees", represents general information on settlements with budgets for taxes and fees paid by the enterprise, and taxes of its employees.

Account 68 in accounting

Account 68 is credited for amounts, according to tax returns or settlements in correspondence:

• Account 99 - for the amount of accrued income tax;
• Account 70 - for the amount of personal income tax;
• Accounts 20, 25, 26, 44 - for the amount of local taxes, transport tax, property tax, etc.;
• Accounts 90.3, 91.2, 76.AB - when calculating VAT for the reporting quarter;
• Account 51 - upon receipt from the budget of overpaid tax.

The debit of the account records the amounts of taxes actually transferred to the budget, including the amounts of VAT written off from account 19.

Sub-accounts 68 accounts "Calculations on taxes and fees"

Sub-accounts on account 68 are used for taxes and fees paid by the company, depending on the chosen field of activity and tax regime. At the same time, a separate sub-account is opened for each type of tax:

Additional sub-accounts for account 68 can also be opened:

• 68.11 - UTII;
• 68.12 - USN;
• 68.13 - Sales tax.

Typical wiring

The main transactions for this account are presented in the table:

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Account Dt	Account Kt	Wiring Description	A document base
68	19	Tax amounts actually transferred to the budget + VAT	Payment order
68	50/51,52,55	Payment of tax arrears in cash or through a bank	Payment order
70/75	68	Withheld personal income tax from the income of employees or founders	Payslip
According to the amounts of calculations for contributions to the budgets
99	68	Reflecting income tax	Help-calculation
70	68	We reflect the amount of accrued personal income tax	Payslip
90	68	We reflect VAT, excises, indirect taxes	Accounting information
91	68	We reflect financial results (operating expenses)	Help-calculation / Act of acceptance-transfer

Example 1. Postings on subaccount 68.01 "NDFL"

Postings on the calculation of personal income tax on account 68:

Example 2. Postings on subaccount 68.02 "VAT"

In LLC "Leto" according to the results of the 2nd quarter (main activity):

• VAT was charged in the amount of 78,958 rubles;
• Restored VAT accepted for deduction (advance payment) in the previous quarter in the amount of 36,695 rubles;
• VAT on the sale of fixed assets amounted to 7,959 rubles.

The accountant of Leto LLC reflected the VAT accrual with the following entries:

Example 3. Postings on subaccount 68.04 “Income tax”

To account for income tax settlements with the budget, subaccount 68.04.01 is used, and for tax calculation - a non-balance subaccount 68.04.02, which closes on account 68.04.01 at the end of the period.

Income tax is calculated on an accrual basis, taking into account the advances of the reporting periods: quarter, 06 and 09 months and based on the results of the tax period - the calendar year.

The accountant of Vesna LLC generated the following entries on subaccount 68.04 “Income tax”:

In order for the conveyors to work without stopping, and the labor process is not interrupted, there is always a stock of materials in the warehouses. However, there are also current assets that serve the production process for at least a year. What are current assets:

• materials - the main current asset;
• of course, cash is the most liquid commodity;
• funds in accounts receivable (what third-party enterprises and organizations owe to this);
• goods already produced and stored in warehouses;
• goods already produced and delivered to the customer, but not yet paid for (when he pays for them, it will be cash);
• Services already provided but not yet paid for.

Non-current assets are shown in the 1st section of the balance sheet, and current assets in the 2nd section of the balance sheet, together they constitute the Balance Asset.

Tell me, in the certificate of form 39-1 from the tax office, in which column is the tax debt to the budget reflected? Everything is written - The status of the tax calculation (4 columns) if without a minus, then this is an overpayment. 06/13/2012.

Collection of information on the amount of property tax of a budgetary institution and land tax for 2012. Algorithm for checking the Report on debt on property taxes of organizations and land tax for 9 months of 2007

How do you work as an accountant if you can’t figure out an ordinary tax certificate? I'm amazed! “Amounts plus” are overpayments, “amounts minus” are arrears.

So your debts are penny and only for foam Who has come across and knows? How is it right and is it possible to close a company? If the tax debts to the budget are 300 thousand rubles. Information on accounts receivable and accounts payable of the institution f.

current assets

Throw off the scan of the act of the camera room. Help solve the problem of accounting. accounting At first glance, it is a loss-making organization, but it really will not work to calculate ... No swathing, cost of materials. How to write off accounts payable in a budgetary institution.

It is necessary to write off accounts payable in a timely manner. New tips from KakProsto.
Recommended article. How to find out the debt on taxes and fines.

Textbook

The calculation of current and absolute liquidity ratios makes it possible to assess the solvency of an enterprise in the short term.

Unlike the indicator of absolute liquidity, the coverage ratio reflects the ability of the enterprise to meet its debts in the long term.

Absolute liquidity shows the ability of the organization to repay its most urgent obligations with its own cash and collected receivables.

When determining the indicator of current liquidity, not only money received from the sale of finished products and the sale of receivables, but also funds from the sale of current assets are taken into account.

• the provisions of the IAS 1 standard, which welcome the appropriate classification of assets into current and non-current, liquid and illiquid;
• the above position of the Ministry of Finance, according to which advances as a kind of accounts receivable in some cases can be attributed to non-current assets.

You can use a different approach - enter additional lines to the balance.

What is the difference between non-current and current assets? The answer to this question can be given by any accountant from the height of his professionalism, but we will try to look at the question through the eyes of a simple layman.

To work even in the smallest production, you need to know what makes up profit and what makes up costs, especially if you are a financially responsible person.

V1: classification of means and sources of their formation

It can also be called accounts payable. There are two types of creditors in the enterprise:

1. Current accounts payable is a debt that the company needs to pay, but the payment deadline has not yet come up. For example, UTII is charged on the last day of the quarter, and paid no later than the 25th day of the month following the reporting quarter.
2. Overdue accounts payable are debts that are past due. In the event of such a debt, the tax authorities charge the amount of arrears: penalties and fines.

To understand what is included in accounts payable and after how many months it becomes overdue, this material will help.

Rustemchik, open the little book and read it. owned by a legal entity or entrepreneur. Move your brains, boy.

Further it will be worse. Fixed assets are what is on the balance sheet of the institution, starting with a chair and ending with a refrigerator. The SOS indicator is used to assess the ability of an enterprise to pay off short-term obligations by realizing all its current assets. The more own working capital of the organization, the more financially stable it is.

A negative SOS indicates potential financial risks for the organization. Current liquidity ratio Current liquidity ratio - the percentage of short-term assets of the organization to its short-term liabilities.

The current liquidity ratio characterizes the extent to which current assets cover short-term liabilities. The recommended value for this ratio is 200%. In this case, the company can cover all of its short-term liabilities and have liquid funds to carry out its activities.

Is tax debt considered a short-term liability? Tell me Does tax debt to the budget relate to liabilities or assets? Will you get a penny for deductions to the budget? it’s not difficult right away =) passive Since January 1, 2015

the procedure for collecting debts on taxes and fees, penalties, fines from organizations with a personal account opened, i.е. with those who are participants in the budget process, paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, art. 220.1 of the RF BC. As for liabilities, it's your duty! Your obligations are all in liabilities. If you must, then this is a liability. And if there is an overpayment - then an asset.

Passive of course To liabilities.
Accounting for deferred expenses. Writing off uncollectible receivables. Features of settlement with accountables Features of recognition of assets as part of fixed assets of budgetary institutions. The procedure for calculating and paying property tax in accordance with ...

All that is needed for this is to monitor exchange rates and place the greatest emphasis on the liquidity of non-current assets. Are you going on a business trip on the weekend? Learn about compensation options. You can find out how maternity pay is calculated here.

At: http://helpacc.ru/ekonomika/budget/bdr-chto-eto.html you can find out about the financial planning tool - BDR. Current assets Their name speaks for itself: they are completely “turned around” in one (maximum two) production cycle. The simplest example of current assets is all the materials going to the conveyor: their life is short.

Production, supply, (storage), processing. Current assets do not participate in any other production cycle. Unless, they will go for fertilizer or in some other process not related to production. The volume of current assets on the balance sheet of the enterprise, one must think, is impressive.

Tax debt is classified as non-current assets or current

The debt to the budget for taxes refers to liabilities. The balance sheet is reflected in section 5. SHORT-TERM LIABILITIES for the line debt on taxes and fees (624) How to write off the creditor correctly.

arrears (after the expiry date) on pollution tax in a budgetary institution Debts to the budget on income tax Electrical equipment Debts to staff on remuneration It is immediately clear that a student ... I am writing, but I do not see what I am writing myself.

Oh, poor teachers who listen to this nonsense during exams .... Where З tax debt at the end of the period Зн tax debt at the beginning of the period Нн taxes accrued Зр restructured debt Нв tax payments. There are practically no wires here.

Some initial accounts…. Where does such a ridiculous statement come from? Tax offset: overpayment under the simplified tax system, arrears - personal income tax In accordance with Art. 78, p.

Scenarios are possible in which it would be legitimate to classify it as a non-current asset. Let's consider the criteria based on which an alternative classification of receivables is acceptable.

This nuance will be of interest to us, among other things, for the reason that in the “Non-current assets” section of the balance sheet form there is no line in which it would be possible to reflect receivables in a direct formulation. In what cases is a receivable a non-current asset? The logic of the legislator, reflected in par.

PBU 4/99, as a whole, complies with the provisions of the IAS 1 standard, which states that assets should be classified into current and non-current. But the relevant international standard also includes another noteworthy formulation, according to which the reporting of assets can be optimized based on their liquidity, and not on the basis of the division into current and non-current assets.

current assets

Textbook

Since non-current assets "live" a long life, it is difficult to call them liquid. In other words, the turnover of fixed assets, that is, turning them into money if necessary, leaves much to be desired.

Some assets "lie" on the balance sheet of the enterprise as a dead weight, and sometimes no one is in a hurry to write them off. Due to such costs, caused by the very essence of non-current assets, the balance sheet of the enterprise is kept in Russian rubles.

If there are no such problems: the fleet of vehicles has been updated, the newly built buildings sparkle with the brilliance of novelty, and nothing is “littered” in the warehouses, then, most likely, the enterprise operates according to standards close to European ones, and in its interests, so that the liquidity of all its assets was high.

Then reporting can also be done in foreign currency: depending on which country the company has the most established relations with, it can be the euro or the dollar.

How non-current and current assets of the enterprise affect the cost

Current liabilities are understood as short-term liabilities minus deferred income and reserves for future expenses.

Current assets There are other types of receivables. So, it can be represented by advances issued to counterparties, bills of exchange receivable, debts of the founders on contributions to the authorized capital (clause

What are current assets? Current assets are traditionally understood as the resources of an organization that are used to ensure its business activities within the operating cycle or other billing period.

V1: classification of means and sources of their formation

Under a lease agreement for an enterprise as a whole as a property complex used for entrepreneurial activities, the lessor undertakes to provide the tenant for a fee for temporary possession and use of land plots, buildings, structures, equipment and other fixed assets that are part of the enterprise, transfer in the manner, on terms and within the limits determined by the contract, stocks of raw materials, fuel, materials and other working capital, the right to use land, water bodies and other natural resources, buildings, structures and equipment, other property rights of the lessor associated with the enterprise, the right to designations that individualize the activity enterprise, and other exclusive rights, as well as to assign to him the rights of claim and transfer to him the debts related to the enterprise.

Tax debt of a budgetary institution

Tax Code of the Russian Federation: “The offset of the amount of overpaid tax against the payment of arrears on other taxes, arrears in penalties and (or) fines payable or recoverable in the cases provided for by this Code is carried out by the tax authorities independently.

In the case provided for by this paragraph, the decision on offsetting the amount of overpaid tax shall be made by the tax authority within 10 days from the day it discovers the fact of excessive payment of tax or from the day the tax authority and the taxpayer sign the act of joint reconciliation of taxes paid by him, if such a joint reconciliation was carried out, or from the date of entry into force of the court decision. The provision provided for in this paragraph does not prevent the taxpayer from submitting to the tax authority a written application for offsetting the amount of overpaid tax towards repayment of arrears (debts on penalties, fines).
Ministry of Finance of the Russian Federation and used by Russian enterprises (it is recorded in line 1230). Accounts receivable and current assets are areas of the same category? So, Russian legal norms, at first glance, allow us to say that accounts receivable are always current assets.
But it's not entirely fair to say so. In accordance with paragraph 66 of IFRS IAS 1 “Presentation of Financial Statements”, current assets should include assets that:

• the enterprise intends to sell or use as part of the operating cycle;
• the firm holds for trading purposes;
• expected to be realized in terms of value within 12 months after the end of the reporting period.

Other assets, the IAS 1 standard prescribes to be considered as non-current - in particular, those that are of a long-term nature (clause 67 of IAS 1).
The higher the debt coverage ratio, the more attractive the company for potential borrowers.

The current liquidity ratio is calculated by dividing the sum of all current assets by the amount of current liabilities. The value of current assets is determined by the indicators of the second section of the balance sheet "Current assets" and includes cash, stocks, liabilities of debtors, short-term financial investments.

Current liabilities include short-term loans and borrowings, accounts payable and the amount of other borrowed funds.

The normative value of the debt repayment ratio should be greater than 2. The calculation of this indicator is of particular interest to creditors, because

its value reflects the ability of the enterprise to fully pay off its debts in the event of a decrease in the market price of assets. The absolute liquidity ratio is calculated as the ratio of highly liquid assets to the value of the most urgent liabilities.

As highly liquid assets, the amount of cash and short-term financial investments is taken into account. Current liabilities are understood as short-term liabilities minus deferred income and reserves for future expenses.

Based on the absolute liquidity ratio, it is possible to determine the amount of term liabilities that the organization can repay in the shortest possible time. The optimal value of the coefficient is greater than 0.2.

The value of this indicator is most important for future suppliers and short-term lenders.

The article was written based on materials from sites: zullus.ru, 3zprint-msk.ru, lawyerportal.ru.

From 03.03.2011 N 09AP-2215 2011-AK 4, the organization will not receive a certificate of no debt to the budget; it will receive a certificate in the form N 39-1 on the status of tax payments with a debt hanging in the RSB card ...

Tell me, in the certificate of form 39-1 from the tax office, in which column is the tax debt to the budget reflected?

Everything is written - The status of the tax calculation (4 columns) if without a minus, then this is an overpayment.

Accounting and taxation, 2009, N 12. Reconciliation of calculations with the budget for taxes and fees. In section. 1 indicates the balance of settlements of tax arrears, broken down into arrears, overpayments, deferred installment payments ...

How do you work as an accountant if you can’t figure out an ordinary tax certificate? I'm amazed!

“Amounts plus” are overpayments, “amounts minus” are arrears. So your debts are penny and only for the foam

Who faced and knows? How is it right and is it possible to close a company? If the tax debts to the budget are 300 thousand rubles.

The state has created all the conditions to ensure that individual entrepreneurs do not have tax debts, and the corresponding payments arrive in the budget in a timely manner; specialized services are organized to clarify the amount of the debt and pay it.

What is there to know ... you turn to a normal lawyer, he has homeless people / drug addicts. who are ready to arrange everything for themselves ... and debts too ...

Sell ​​to Far East...

Why didn't you pay that much in taxes?

If "as it is right" and according to the law, state bodies - tax and extra-budgetary funds - will not allow you to close an enterprise (organization) with debts.
There are three legal options:
- fully repay the debt and liquidate the company voluntarily;
- apply for bankruptcy (an expensive pleasure), carry out the bankruptcy procedure in accordance with all the rules and exclude the company from the Unified State Register of Legal Entities (here, either the debts will be paid forcibly, or they will be written off due to lack of property, but the activities of the arbitration manager will have to be paid in any case);
— sell to another owner and let him have a headache.

Tell me, how is the inventory of accounts payable with the budget for taxes at the enterprise carried out?

You need to take either a reconciliation act or a certificate of debt from the tax office. The act will contain your accruals and your payment. In the certificate only debt or overpayment.
When inventorying settlements with the budget and extra-budgetary funds
there is a reconciliation of accounting data on accounts 68 “Calculations for
taxes and fees" and 69 "Calculations for social insurance and
security” with the amounts of taxes calculated in the declarations, as well as with
amounts transferred in payment of taxes and fees. In addition, by
unpaid taxes on time, it is necessary to check the calculation of penalties and their
payment, as well as penalties.

This should also include arrears in payment of contributions, penalties and fines to the budgets of state off-budget funds. According to Article 59 of the Tax Code, arrears in taxes and fees, which cannot be recovered due to economic reasons ...

A reconciliation with the IFTS for taxes must be carried out.

Penalty for late payment of taxes

Well, firstly, what system of taxation should be clarified. Depending on this, we will tell you what and where to pay. And in the PFR, you really need to pay fixed payments at the end of the year.
Late payment will result in penalties, not fines. A fine of 1000 is charged for late filing of the declaration.

Tax arrears, or rather arrears Art. 11 of the Tax Code of the Russian Federation for taxes is the amount of a tax payment not transferred to the state budget within the period established by law. Different taxes have different due dates.

Whatever system you are on, it's too early to pay))) the declaration is submitted once a year. from January to April inclusive. and the tax is paid the same way.
but with the pension you need to tighten up and pay the pension until December 31.

Transferred income tax to the budget (also repaid part of the debt for the previous month) D?K?

Income tax transferred to the budget Dt 68 kt 51

Approve the attached Regulations on carrying out in 2000 the repayment of overdue debts on taxes to the federal budget using funds from the early redemption of federal loan bonds with a constant coupon income.

Is tax debt considered a short-term liability?

Tell me Does tax debt to the budget relate to liabilities or assets?

Will you get a penny for deductions to the budget? immediately not difficult =) passive

The debt to the budget for taxes refers to liabilities. It is reflected in the balance sheet in section 5. SHORT-TERM LIABILITIES on the line debt on taxes and fees 624.

As for liabilities, it's your duty!

Your obligations are all in liabilities

If you must, then it is a liability. And if there is an overpayment, then an asset.

Passive of course

to passives.

Income tax transferred to the budget 15.10 Settlements with the budget Settlement account D-t 5600 K-t 5600 the amount additionally due to the budget ...

The debt to the budget for taxes refers to liabilities. The balance sheet is reflected in section 5. SHORT-TERM LIABILITIES for the line debt on taxes and fees (624)

Whose responsibility is it for the company to take a certificate from the tax office about the absence of debt to the budget?

Profit tax debt to the budget Electrical equipment Payroll debt to personnel

It is immediately clear that the student ... I am writing, but I do not see what I am writing. Oh, poor teachers who listen to this nonsense during exams ....

At the same time, a tax debt appears, which is also taken into account in this line. The way in which the organization reflects settlements with the budget for land tax should be recorded in the accounting policy of the company.

There are practically no wires here. Some initial accounts…. Where does such a ridiculous statement come from?

How to write an explanation to the tax office about the existing debt to the budget?

Forgive us our debts ....

Definition Article Debt to the budget line 626 reflects the organization's debt to the budget for taxes and fees.

Your explanations of the IFTS are not needed ... only if you ask for a deferment of payment, but it is difficult to obtain it

Why else is this? on the basis of what article of the code require? read tax papers.

Tell me how to get a certificate of tax payments, debts with the budget

Are the tax authorities obliged to make a refund if there is an overpayment to the regional budget and an arrears to the federal one?

Tax authorities and budgetary organizations never make a refund of overpaid amounts. According to the rules, they are required to set off the amount of the overpayment against future payments.
According to the second option, as a rule, re-crediting for payments of different purposes is not done. The amount of the overpayment for one destination will be offset against future payments for the same destination, and for another item you will have to make an additional payment in the amount of the underpaid amount.

At the final stage, it is necessary to determine the debt to the budget in order to draw up a forecast balance, which is calculated according to the formula Balance of tax debt at the end of the period Balance of tax debt at the beginning ...

The tax office has the right, in the absence of any statements from the taxpayer, to set off the overpayment of tax against the payment of future payments or against the arrears of penalties. When returning a tax, they will look at what tax you have a arrears (in this case, they will pay special attention to the budget - local, regional or federal). In general, when returning, they ask you to pay off debts for all taxes.

In accordance with Art. 78 of the Tax Code of the Russian Federation, overpaid tax payments are subject to offset or refund at your request (application). Usually, the tax authorities conduct a joint audit and draw up the results in an act (according to the Tax Code of the Russian Federation, the tax authorities are required to notify you of an overpayment within 10 days) and, based on the data of the reconciliation act, state in writing your desire for a set-off or refund. If there are arrears on other taxes of the corresponding type, fines and penalties, the offset is made by the tax authorities independently. With regard to the deadline for filing an application, three years from the date of overpayment. In your case, we are talking about the budget of different levels, so offset is not possible. According to the first option: the actions of the tax authorities are competent and legal (Article 78 of the Tax Code of the Russian Federation, paragraph 5). According to the second option: You need to make a VAT refund, and liquidate the debt on income tax.

What will be the accounting entry: income tax debt is transferred to the budget

IFTS sent a demand for payment of tax, penalties. How to reflect in accounting arrears and penalties for UST in the federal budget?

You accrue penalties on D 99 accounts, on K 69. (FB sub-account), and simply pay the arrears, because it was formed as a result of your accrual.

Know your debt. Dear users! We invite you to use one of the following services, about the amounts of accrued and paid tax payments, about the presence of overpayments, to pay tax accruals, fill out ...

First, check the calculations, maybe not all payments are credited. If, nevertheless, the tax authorities are right. then charge additional tax (penalties) D20 (26.44) K69 and pay D69 K51.
The amounts of penalties and fines do not reduce taxable income D99 K69.

What do the balances mean according to Kt sch.68.02 and Kt sch. 04/68/01, should they be zero at the end of the period?

This is nothing more than a debt to the budget for certain types of taxes, which are reflected in sub-accounts. They can rarely be zero, except when there are no accruals ....

If an audit of tax debts of individuals showed the existence of such, it must be paid off. Debtors and non-payers were pressed at all times - for example, by not being allowed to go abroad. Agree that it’s a shame because of the penny debt to the budget ...

This means tax arrears payable to the budget. If at the end of the period the balance on this account is "zero", then this means that there is no debt - but this is rare, usually taxes are paid after the end of the reporting period, so the balance of account 68 is credit.

tax

Certificate of no debt, or rather a certificate of the taxpayer (payer of fees, tax agent) fulfilling the obligation to pay taxes, fees, penalties, fines

Corporate income tax debt. Debts to the budget for local taxes and fees - total.

Let who buys, he is soared about this. The tax office does not give such certificates and no one does. You can provide them with a certificate of open accounts from the tax office and an extract from banks for each account, then for all property certificates from the relevant authorities about the absence of third-party rights or encumbrances. For real estate from Rosreestr, for cars from MREO, etc.

Help solve the problem of accounting. accounting

At first glance, it is a loss-making organization, but it really will not work to calculate ... No swathing, cost of materials.

Tax arrears to the budget. Details of the question On the website www.himki.byx.ru you can see the organization's debt by details, before the tax and how to do it. If it is impossible on the site, then how can you do it without coming to the tax office?

BALANCE ASSET: Inventory-26000
3 buyers -5000
Incomplete garage -50000
Land plot -120000
Cash - 95000
Gasoline -4000
Patent -10000
Cash desk - 7000
TOTAL: = 317000
BALANCE LIABILITY:Advance payment from buyers -50000
Z-before the budget - 30000
Additional capital -10000
Credit -20000
W-t on w-payment - 40000
Loan - 20000
Authorized capital — 100000
TOTAL: 270000
To determine the net profit, you need to know how many products are sold at what price, the actual sales. products. The difference between revenue and fact. Seb-Tew and VAT will give you profit before tax. Then multiply this profit by % of income tax and get -tax n profit. Profit - income tax = net profit.

And if the tax authorities once refused to liquidate, is it necessary to submit the publication to the Bulletin again?

What to do, how to get a quick certificate from the tax office about the absence of debts to the budget

So go to any consulting company that keeps accounting, they just all have garters in the tax office, I think it’s a day of work for them, if you don’t want to stand in line ...)))

Only if there are established ties with the IFTS.

The head of the organization provided a loan to pay off debts on taxes and fees to the budget

If issued in a subreport, then it is necessary

Home gt Explanations gt Accounts gt Correspondence of Accounts Account 68 Accounting for the Budget Expert Consultation, 1997 .

No. It is necessary to conclude an interest-free loan agreement between the organization and the head of the organization. Receipt of money at the cash desk is carried out by a credit order. This money is deposited in the bank.

Help please solve the problem.

But by ourselves?

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ABOUT THE ACTIVITIES OF TAX AUTHORITIES TO SETTLEMENT OF TAX DEBT AND WAYS OF ITS IMPROVEMENT

Obukhova P.A.

One of the mechanisms of influence on the national economy and the formation of financial resources of the state is the tax system, and the collection of taxes and fees characterizes its effectiveness. However, persistent non-payments not only reduce the effectiveness of tax relations, but also limit the government's ability to finance investment and social projects.

The main reasons for the emergence of tax debts are: inability to work in a market economy, unwillingness to pay taxes, imperfection of the tax system, non-financing of government orders, etc.

The specificity of the settlement of tax debts is determined by the economic essence of tax relations. Tax relations are formed on the basis of economic, financial, property relations, have a public law nature, are based on power relations between the state and the taxpayer (payer of fees). The state is interested in the speedy and complete fulfillment of tax obligations by legal entities and therefore has created a powerful, specialized system of state enforcement (tax, regulatory, legal, law enforcement agencies).

Tax debt is the amount of tax liabilities payable within a certain period of time and is treated as a total debt, which includes the late payment of tax provided by law, as well as accrued penalties and fines.

At the same time, tax debt should be considered as the concept of “total debt, consisting of settled debt and unsettled debt”.

Settled debt means the debt in respect of which all measures of indisputable collection and in court have been applied: restructuring debt; the amount of debt deferred or installment based on the decision of the arbitration court or a higher tax authority; the amount of debt suspended until the decision of the arbitration court on the merits; debt collected by the bailiff service; debt in respect of which bankruptcy proceedings have been initiated.

Unsettled debt consists of debt that is impossible to collect due to a missed deadline and arrears, that is, the amount of tax not paid on time.

According to the head of the Department of Corporate Governance of the Ministry of Economic Development of the Russian Federation R. Meshkov, the mechanism for settling debts on taxes and other obligatory payments to budgets and state off-budget funds, as well as penalties and tax sanctions can be implemented by highlighting four forms: voluntary-application, notification-warning, security, compulsory (see Fig. 1).

The voluntary-declarative form of tax debt settlement provides for the declarative nature of the process based on decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, the methods of this form are used by taxpayers on a voluntary basis.

The notification-warning form includes the taxpayer's actions to pay off the debt in accordance with the submitted tax payment claims, indicating the amount of arrears, penalties, fines and the deadline for fulfilling the claim, as well as measures to collect tax and ensure the fulfillment of obligations in case the taxpayer ignores the claim. In addition, there is also a method of offsetting overpaid or recovered amounts against the taxpayer's debt.

Methods and tools of the security form for the implementation of the tax debt settlement mechanism ensure the fulfillment of the obligation to pay taxes and fees. Insufficiently clear legislative elaboration of the procedure for applying the provisions of civil law on pledge and surety in the tax sphere, as well as the complete lack of experience in their application create additional risks for the parties to a pledge or surety agreement. For example, the tax authorities in 2002-2009 this form of securing the obligation to pay taxes and fees was not actually applied.

The unconditional requirement of the state is the obligation to pay taxes, which applies to all taxpayers. The taxpayer is not entitled to dispose of that part of his property or income, which in the form of a certain amount of money is subject to contribution to the treasury. Failure to pay the tax on time should be compensated by the repayment of the debt on the tax obligation, full compensation for the damage incurred by the state as a result of late payment of the tax. Therefore, the method of a security form is applied to the amount of tax not paid on time (arrears) - the accrual of penalties as compensation for losses of the state treasury as a result of shortfalls in tax amounts in time in case of delay in tax payment.

Specific methods, tools and procedures are applied by the tax authorities within the fourth form - the compulsory form of the implementation of the tax debt settlement mechanism:

• collection orders to the bank for an indisputable write-off of the amount of debt from the taxpayer's accounts to the budget system;
• the decision to recover at the expense of property by transferring to the bailiff service the decisions of the tax authorities, in accordance with Art. 47 of the Tax Code of the Russian Federation, court orders and writ of execution;
• bankruptcy procedures - supervision, financial recovery, external management, bankruptcy proceedings.

Let's estimate the level and dynamics of the tax debt of legal entities in the Tyumen region (Table 1).

Table 1 - Dynamics of tax debt of legal entities in the Tyumen region (thousand rubles) *

*Source: data of statistical reporting in the form 4-NM of the Federal Tax Service of Russia for the Tyumen region

Analysis of the data in the table allows us to draw the following conclusion: the debt on taxes and fees, as well as accrued penalties and fines to the budget of the Tyumen region as of 01.01.2010 is 4,074,829 thousand rubles. Annually, the total debt on tax liabilities increases by 7-8%. At the same time, debt indicators in Russia are declining. And the share of the settled debt from the total amount of the total debt on tax liabilities for the three-year period under study is approximately 50%.

In connection with the growth of the total debt on tax liabilities to the budget of the Tyumen region, the tax authorities promptly respond to the occurrence of debt and implement the debt settlement mechanism.

The results of the implementation of the tax debt settlement mechanism are presented in Figures 2 and 3.

From the data presented in the figures, it can be seen that in 2010 taxpayers were sent requests for the payment of taxes and fees in the amount of 10,221.5 million rubles. and for 2009 - 9732.2 million rubles. at the same time, the total amount repaid under claims was 3,722.8 million rubles. and 3363.9 million rubles. respectively. Thus, the efficiency of work on claims for the payment of taxes in 2010 amounted to 42.9%, and in 2009 - 40.5%, i.е. efficiency has increased.

In 2010, the tax authorities of the region sent collection orders for 3,715.5 million rubles, and repaid 1,046.2 million rubles, i.е. The effectiveness of debt collection at the expense of taxpayers' funds amounted to 33.4%, which is 1.8 times lower than the figure for 2009.

In 2010, 60,547 decisions were sent to banks to suspend operations on taxpayers' accounts, which is 27.7% less than in 2009.

Also, in 2010, the tax authorities of the Tyumen region issued 18,054 resolutions on the collection of tax at the expense of debtors' property in accordance with the provisions of Article 47 of the Tax Code of the Russian Federation for a total amount of 2,733.6 million rubles. In terms of quantity, this indicator is 30.1% more than in the same period of 2009, and in terms of amount — by 36.8%.

Bailiffs initiated 16,826 enforcement proceedings in the amount of 2,864.5 million rubles. The effectiveness of enforcement actions during the application of Art. 47 of the Tax Code of the Russian Federation as of 01.01.2011 amounted to 15.5%. At the same time, receipts from the accounts of bailiffs amount to only 26.0 million rubles. or 0.9% of the amount of initiated enforcement proceedings.

The main amount of receipts is 403.3 million rubles. amounts to the amount of voluntarily repaid debt by taxpayers after the initiation of enforcement proceedings and after the seizure of property.

Thus, as a result of the measures taken by the tax authorities in 2010 to enforce the collection of debts of legal entities, the budget system of the Russian Federation received 5,233.0 million rubles, which amounted to 7.1% of the amount of tax payments received by the budget system of the Russian Federation. In comparison with 01/01/2010, the amount of repaid debt in the region as a whole decreased by 3.1%.

Thus, as a result of the application of notification-preventive, security and compulsory forms of implementation of the mechanism for the settlement of tax debts, as of January 1, 2011 in the Tyumen region, the collection efficiency is 60.3%. Moreover, this result is 4.7% lower than the efficiency prevailing as of January 1, 2010.

Methods and tools for implementing the process of settling debts on tax liabilities are also indicative for assessing the effectiveness of tax authorities in this area.

To date, considerable results have been achieved, first of all, a significant increase in the level of indicators characterizing the effectiveness of the work of tax authorities in settling debts. However, the general level of tax discipline in the country, the nature of tax evasion schemes used by unscrupulous taxpayers, which are becoming more ambitious and sophisticated from year to year, make us seriously think about the need to use new reserves to increase the efficiency of debt settlement. The main strategic direction for improving such work is the introduction into practice of new forms and methods of debt settlement based on advanced information and analytical technologies.

Particular attention should be paid to increasing the transparency of the Federal Tax Service and simplifying tax procedures, including interaction with the taxpayer. The solution of this problem should be carried out through the development of information technologies, the creation of new and the development of existing electronic services.

It is necessary to create specialized centers for processing and storing documents, as well as a system for managing electronic archives. As a result, the tax authorities will be able to switch to working exclusively with electronic documents.

The next way to improve the work of the tax authorities in the settlement of tax debts is to create commercial incentives for firms with a good tax reputation.

Increasing tax culture. Tax culture is made up of citizens' understanding of the importance for the state and society of paying taxes (as part of the political culture) and knowledge of their rights and obligations to pay them (as part of the legal culture).

To form a tax culture in society, it is necessary to actively use the media - television, radio, periodicals. It is also necessary to pay attention to explaining to taxpayers their rights and obligations. To do this, the school curriculum should already provide for “tax disciplines”. But one "educational work" cannot be limited. We need real incentives. For example, the establishment of an "unwritten rule" that closes access to the State Duma and other higher authorities for persons with a bad tax reputation.

At the same time, improving the quality and efficiency of the work of tax authorities should not mean its complication.

Literature

1. Tax Code of the Russian Federation. Part one: federal law of the Russian Federation of July 31, 1998 No. 146-FZ (as amended on 06/07/2011) // Collection of Legislation of the Russian Federation. - 1998. - N 31. - Art. 3824.
2. On amendments to part one and part two of the Tax Code of the Russian Federation and to certain legislative acts in connection with the implementation of measures to improve tax administration: Federal Law of the Russian Federation of July 27, 2008 No. 137-FZ // Collection of Legislation of the Russian Federation. - 2008. - No. 41. - Art. 4849.
3. On the tax authorities of the Russian Federation: federal law of the Russian Federation of March 21, 1991 No. 943-1-FZ // Vedomosti SND i VS RSFSR. - 1991. - No. 15. - Art. 492.
4. On some issues of the practice of applying the provisions of the legislation on the bankruptcy of absent debtors and the termination of inactive legal entities: Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated December 20, 2006 No. 67 // Bulletin of the Supreme Arbitration Court of the Russian Federation. - 2007. - N 2.
5. Verstova M.E. The main ways and prospects for improving the ways to ensure the fulfillment of obligations for the payment of taxes and fees in modern Russia / M.E. Verstova // Legislation and Economics.

   Is income tax debt to the budget an asset or a liability?

   — 2011. — № 3.

6. Meshkov R.A. The mechanism of tax debt settlement: forms of implementation and performance indicators / R.A. Meshkov // Tax policy and practice. - 2010. - No. 11.
7. Pantyukhov O. V. Clarified requirement for the payment of taxes, fees and fines: / O. V. Pantyukhov // Tax disputes: theory and practice. - 2011. - No. 2.
8. Tarakanov S.A. The procedure for collecting taxes, penalties, fines from taxpayers - organizations / S.A. Tarakanov // Russian tax courier, 2010. - No. 22.
9. Tsygankov V.V. On the collection of taxes and penalties from the taxpayer after the expiration of the limitation period for bringing to tax liability / V.V. Tsygankov // Law and Economics. - 2011. - No. 6.
10. Consolidated forms of statistical reporting: the information was prepared by specialists of the Federal Tax Service of Russia for the Tyumen region. — Access mode: http://www.r72.nalog.ru.

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Debt on taxes and fees

Accounts for accounting for debts on payments to the budget (by types) (6400)

Instructions for the application of the Chart of Accounts for the financial and economic activities of business entities

272. Generalization of information on the current obligations of the enterprise for payments to the budget is carried out on account 6410 "Debt on payments to the budget (by type)".

Debt of accountable persons asset or liability

273. The credit of account 6410 "Debt on payments to the budget (by type)" reflects the amount due to the contribution to the budget, in correspondence with accounts receivable, accounts for accounting for expenses of the period, use of profits to pay taxes and fees, settlements with personnel for wages. In the final settlement, the previously transferred advance payments for taxes and fees to the budget are reflected in the debit of account 6410 "Debt on payments to the budget (by type)" in correspondence with the account for recording advance payments to the budget (4400). The amounts actually transferred to the budget are reflected in the debit of account 6410 "Debt on payments to the budget (by type)" in correspondence with the cash accounts.

Analytical accounting on account 6410 "Debt on payments to the budget (by types)" is carried out by types of taxes.

274. Correspondence on accounts of debt on payments to the budget (by type) (6400)

		Account correspondence
		Debit	Credit
	Debt to the budget for various deductions, taxes and fees, attributable to the expenses of the period
	The amounts of VAT and excise taxes were accrued on the sale of finished products, goods, work performed and services rendered, as well as on the sale and disposal of fixed assets and other assets
	Funds returned from the budget or offset against future payments (during final recalculations, etc.)	5110, 5210, 5530, 4410
	Personal income tax withholdings from wages
	Amounts of tax on income from accrued dividends
	Accrued payments from profit to the budget
	Actual payments to the budget
	Accepted for offset VAT related to material resources, goods, works and services
	The debt to the budget was paid off by obtaining credits and loans		6810-6840, 7810-7840

According to the first part of the Tax Code of the Russian Federation, taxes are divided into three groups - federal, regional and local.

Federal taxes are determined by the legislation of the Russian Federation and are uniform throughout Russia.

Legal advice

These include: VAT, excises on certain types of goods (services) and certain types of mineral raw materials, income tax, capital income tax, personal income tax, unified social tax, state duty, customs duty and customs fees, tax for mining, forest tax, water tax, environmental tax, federal license fees, etc. Federal taxes and fees are mandatory throughout the Russian Federation.

Regional taxes and fees are established by the laws of the constituent entities of the Russian Federation in accordance with the tax code and are obligatory for payment throughout the territory of the constituent entities of the Russian Federation. These include: corporate property tax, real estate tax, road tax, sales tax, gambling tax, regional license fees. When the real estate tax is introduced in the relevant territory, the effect of the property tax of organizations, the property tax of individuals and the land tax is terminated.

Local taxes and fees in accordance with the Tax Code are established by regulatory legal acts of local governments and are obligatory for payment throughout the territory of the municipality. These include: land tax, personal property tax, advertising tax, inheritance or gift tax, local license fees.

According to the Instructions to the Chart of Accounts, account 68 “Calculations on taxes and fees” is intended to summarize information on settlements with the budget for taxes and fees paid by the organization, and taxes from employees of this organization.

The main business transactions in the debit of account 68 are shown in table 2.10.1.

Table 2.10.1 - Typical debit postings of 68 accounts

Contents of operation	Corresponding accounts
Dt	ct
Reflected offset or refund (deduction) of VAT paid on the purchase of goods, products, accepted works or services rendered
Tax debt paid off in cash
The tax debt was repaid by transfer
The tax debt was repaid by transferring funds from a foreign currency account (in cases permitted by the Tax Code of the Russian Federation)
The tax debt was repaid by transferring funds from special bank accounts
Received a short-term loan to pay off tax debts (without crediting money to the borrower's current account)
Received a long-term loan to pay off tax debts (without crediting funds to the borrower's current account)
Tax arrears restructured

The main business transactions on the credit of account 68 "Settlements with the budget" are shown in table 2.10.2.

Table 2.10.2 - Typical postings for credit 68 accounts

Contents of operation	Corresponding accounts
Dt	ct
Taxes charged on capital investments
Accrued taxes attributable to the actual cost of purchased materials
Taxes are charged attributable to the value of purchased animals for rearing or fattening
Taxes charged attributable to the cost of procurement
Accrued taxes attributable to the cost of products (works, services) of the main production
Accrued taxes attributable to the cost of products (works, services) of auxiliary production
Taxes attributed to general production expenses
Taxes charged to general business expenses
Accrued taxes attributable to the cost of purchased goods
Taxes attributable to sales expenses accrued
Overpaid taxes refunded
Overpaid taxes in foreign currency returned
Overpaid taxes were refunded and credited to special bank accounts
Withheld personal income tax
Withheld taxes from the amount of dividends paid
VAT accrued on sales of products (works, services) of ordinary industries
VAT accrued on sales of products (works, services) of industries that are not related to ordinary activities
Accrued income tax for SE entities, accrued current income tax

Synthetic accounting of settlements with the budget for loan 68 of the account is kept in the order journal No. 8.

In the conditions of conducting automated accounting, an appropriate machinogram is compiled for the types of payments.

Analytical accounting on account 68 “Settlements with the budget” is carried out by type of tax. For separate sub-accounts of account 68, the balance can be both debit and credit. In this regard, account 68 “Settlements with the budget” may have a detailed balance at the end of the month, i.e. and debit and credit.

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Bad debt to the budget

Quite often, firms pay taxes not on time and (or) not in full. It happens that taxes (as well as fines and penalties) remain unpaid both in terms of indisputable collection and collection in court. This can happen not only because of the omissions of the organization itself, but also due to an oversight of inspectors who did not demand payment on time.

How to acknowledge...

For the above reasons, or as written in Art. 59 of the Tax Code, due to the impossibility of collecting due to economic, social or legal reasons, the debt may be recognized as uncollectible. The same article provides for the possibility of its cancellation. But for an operating company, this possibility is purely theoretical.

...and write off

The specific write-off procedure is established by Decree of the Government of the Russian Federation of February 12, 2001 N 100 (hereinafter - Decree N 100). This document allows practically only one condition for writing off bad tax debts - the liquidation of the organization in accordance with the legislation of the Russian Federation (as an option, the death or declaration of death of an individual - for entrepreneurs). Even in bankruptcy, the debt is written off only in amounts not covered by the debtor's property.

Financial department<*>and tax authorities<**>unequivocally believe that all possible grounds and conditions for writing off bad arrears are limited by the said Decree. Similarly, the opinion of the higher courts (see table 1).

<*>Letter of the Ministry of Finance of Russia dated February 26, 2008 N 03-01-10 / 1-12.
<**>Letter of the Federal Tax Service of Russia dated 10.05.2006 N MM-6-19 / [email protected]

Table 1

————————T—————————————————
Judicial authority ¦ Decisions on the impossibility of writing off overdue
¦ arrears
————————+—————————————————
Constitutional Court of the Russian Federation ¦Determination of 04/03/2007 N 334-О-О
————————+—————————————————
Supreme Arbitration Court ¦Resolution of the Presidium of 06.11.2007 N 8241/07,
RF ¦ dated 11.05.2005 N 16507/04
————————+—————————————————

How to work with her

What does the presence of unpaid and unwritten charges bring to merchants? In such a situation, there are more negative sides than positive ones.

The company saved on deductions to the budget (off-budget funds). In terms of costs, this is good for her, but this is the only plus. Such savings can "come around" at the most unexpected moment and entail unpleasant consequences.

If there is an overpayment

The organization is in debt. Like all settlements with the budget, it is reflected in her personal account, which is maintained by the Federal Tax Service. It is not possible to collect it. But it also cannot be written off, since the company works, is engaged in commercial activities, and the conditions provided for by Decree N 100 are not met. The arrears continue to be registered, and, perhaps, the inspectors will try to recover it. Since the deadlines for the indisputable collection have already passed, and there is no court decision on payment, the inspectors can go the other way.

Companies in front of the budget often have not only debt, but also overpayment. The latter is subject to return or offset against debts or future payments. And controllers direct the overpayment to pay off debts that are hopeless for collection, without enlisting the opinion of the taxpayer. For this, they have grounds - the norms of paragraphs 5 and 6 of Art. 78 of the Tax Code, which provide for the right of tax authorities to independently offset their overpayment against arrears and only after that return the amount of overpaid tax or credit against future payments. A number of courts also think so (see Table 2).

table 2

————————————-T————————————-
Judgments that allow ¦ Judgments that do not allow
self-repayment of the IFTS ¦ self-repayment of the IFTS
debt due to overpayment ¦ debt due to overpayment
taxes ¦ taxes
————————————-+————————————-
Decree of the Federal Antimonopoly Service of Volga-Vyatka ¦Determination of the Constitutional Court of the Russian Federation
district dated 12/13/2007 in case ¦ dated 02/08/2007 N 381-O-P
N A82-16458 / 2006-28 ¦
————————————-+————————————-
Resolution of the Federal Antimonopoly Service of the North Caucasus¦Resolution of the Presidium of the Supreme
district dated 11.02.2008 ¦Arbitration Court of the Russian Federation dated 10.24.2006
N Ф08-477/08-156А ¦N 5274/06
————————————-+————————————-
¦Resolution of the Federal Antimonopoly Service of the Volga-Vyatka
¦ of the district dated 01/23/2007 in the case
¦N A29-4225/2006a
————————————-+————————————-
¦Resolution of the Federal Antimonopoly Service of the North-Western
¦of the district dated 04/19/2007 in the case
¦N A13-6446/2006-28
————————————-+————————————-
¦Resolution of the FAS Far East
¦districts from 20.09.2006
¦N F03-A24/06-2/2029
————————————-+————————————-
¦Resolution of the Federal Antimonopoly Service of the Urals District
¦ dated 12.01.2006 N Ф09-5950/05-С1
————————————-+————————————-
¦Resolution of the Federal Antimonopoly Service of the West Siberian
¦districts from 09/03/2007
¦N Ф04-5902/2007(37661-А75-26)
————————————-+————————————-
¦Resolution of the Federal Antimonopoly Service of the Moscow District
¦dated May 31, 2006 N КА-А40/4436-06
————————————-+————————————-

There are also opposite decisions, in which the ministers of Themis admit that such "amateur activity" of the tax authorities is a form of forced collection of tax payments. And since the enforcement period has already expired, then such a procedure is not applicable.

Tax debt of a budgetary institution

True, this opinion is not widespread everywhere (see Table 2).

So, having received a conditional income in the form of non-payment of taxes and sanctions, the company may incur an expense in the same amount at the most unexpected moment. Moreover, it will be problematic to challenge the actions of controllers.

If you need a "clean" reference

There are still situations in which not only the absence of debt to the budget is necessary, but also the corresponding certificate:

• obtaining a license to carry out one of the types of activities related to the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products;
• acquisition of federal special stamps;
• getting a loan from a bank;
• obtaining permission to engage in foreign trade activities;
• withdrawal from the citizenship of the Russian Federation (for individuals).

The form of a certificate on the status of calculations for taxes, fees and contributions, the procedure for filling out are approved by Order of the Federal Tax Service of Russia dated 04.04.2005 N SAE-3-01 / [email protected] Reflection in it of outstanding debts to the budget may result in a refusal to obtain the appropriate permit or license.

What the arbitrators think

The majority of taxpayers apply to arbitration courts with a demand to force the Federal Tax Service to write off the debt, which can no longer be recovered due to the limitation period and for other reasons similar to it. And if you "fight off" open claims regarding the collection of overdue debts (Resolution of the Federal Antimonopoly Service of the North Caucasus District of 18.01.2007 N F08-7191 / 2006-2964A), accrual of penalties on it (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 06.11.2007 N 8241 / 07) still succeeds, then the courts will no longer go to write off the debt from the personal account. The opinion of the servants of Themis in these disputes is unshakable: there is Resolution N 100, where everything is indicated. The tax authorities are not entitled to make a decision on write-offs on their own.

Almost the only one in which the arbitrators obliged the inspectorate to write off the debt of the company is the Decree of the Federal Antimonopoly Service of the Volga District dated September 16, 2004 N A55-230 / 04-29. But this is an exception. The decision of the same court with a similar conclusion (Decree of August 24, 2004 N A55-3136 / 04-31) was reviewed by the supreme arbitrators on May 11, 2005 (Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation N 16504/04) and canceled.

Writing off the company's debt "quietly", at the expense of overpayments, is not supported by all arbitrators. An analysis of judicial practice in most districts shows an ambiguous opinion on this issue. In addition, there is an ambiguous norm of the Code on the side of the inspectors (see Table 2). Therefore, there is no absolute certainty that arbitration will support the company against the tax authorities if they start paying off yesterday's debts with today's overpayment. In most decisions, the courts come to the conclusion that tax arrears can still be repaid by inspectors on their own, while for penalties - only at the request of the tax payer.

What is the result?

The presence of debt on taxes and fees can cause enough inconvenience. At an unexpected moment, problems may arise with obtaining a loan, the necessary permits for a new type of activity. This state of affairs will not suit every company.

It happens when, entangled in business, calculations, the founders close the company, pay off their debts to a minimum and start the business from scratch. But we cannot recommend such a recipe as universal. First, the procedure is rather complicated and expensive. Secondly, not every form of ownership can be easily closed and reopened. Thirdly, upon liquidation of the company, the Federal Tax Service may require the repayment of debt at the expense of assets.

Therefore, the simplest and most reliable thing a company can do is to voluntarily pay taxes and continue to work.

A.V.Zakhozhy