The accrual of the deferred tax liability is reflected by the wiring. What is deferred tax liabilities? Causes of deferred tax liabilities

The account 77 "deferred tax liabilities" is intended to summarize information on the availability and movement of deferred tax liabilities.

Deferred tax liabilities are accepted for accounting in the amount of the value defined as a product of taxable temporary differences arising in reporting period, at the rate of income tax, operating at the reporting date.

According to the account of the account 77, "deferred tax liabilities" in correspondence with the debit of account 68 "Calculations for taxes and fees" reflects a deferred tax that reduces the amount of conditional consumption (income) of the reporting period.

At the debit of account 77 "Deferred tax liabilities" in correspondence with a credit of account 68 "Calculations for taxes and fees" reflects a decrease or full repayment Deferred tax liabilities at the expense of tax credits for the reporting period.

A deferred tax liability in the disposal of an asset object or the type of obligation under which it was accrued, is charged with a debit of account 77 "Deferred tax liabilities" on credit account 99 "Profit and losses".

Analytical accounting for deferred tax liabilities is conducted by types of assets or liabilities, which caused a taxable temporary difference.

Account 77 "Deferred Tax Obligations"
corresponding to accounts

Application Plan Accounts: Account 77

• Temporary tax differences: the causes of the occurrence and features of accounting

  With credit account 77 "Deferred tax liabilities". Deferred tax assets (it) are taken into account by the debit of account 09 "Deferred Tax Assets" in ... 68 subaccount "Income Tax" 77 "Deferred Tax Obligation" 3 133.33 Reflects the amount ... 68 subaccount "Profit Tax" 77 "Deferred tax liability" 64 904.4 is reflected by the amount of ... 68 subaccount "Income tax" 77 "Deferred tax liability" 90,000 reflected the amount of it ...

• Tachograph. Accounting and taxation

  The deferred tax liability corresponding to it (it), which is reflected on the account of account 77 "Deferred tax liabilities" in ... correspondence with the debit of account 68 & quot ... It is reflected in the account on the debit of account 77 and the account of account 68 (instructions for use ... It reduced it (1000 x 20%) 77 "Delayed Tax Obligation" 68 / Profit Tax 200 ... A result of the indicated balance of the account 77 will be zero that ...

• The procedure for filling the balance sheet in general form. Example

  Accounting account for long-term financial investments). Row 1180 "Deferred Tax ... 55, subaccount" Deposit accounts "(analytical accounts for accounting for financial investments). String ... decoding). Row 1420" Deferred tax liabilities "\u003d CT 77. String 1430" Assessment ... Credit Self accounts 60 + credit balance account 62 + credit balance account 69 + credit ... account balance 70. Result ...

• Temporary tax differences when creating reserves for doubtful debts

  In accounting expenses and obligations than possible income and ... at the taxpayer before the counterparty of the counter commitment ( accounts payable) Doubtful debt ... Reserve, at the expense of such a reserve (clause 77). In tax accounting costs ... Debit 68 Credit 09 - The deferred tax asset is written off. Unfortunately, we do not ... asset or obligations in the statement of financial position and tax value... this asset or commitment. As well as...

• Talk about tariff regulation

  IN financial statements The balances of deferred tariff differences arising from ... difference (by analogy with a deferred tax liability), which speaks of a possible ... that deferred taxes are recorded on account 09 (it) and on account 77 (it ...). The question arises: what account ... will be corresponding to the accounts Introduced by us ... each class of loan balances on the account of deferred tariff differences. Information that ...

• Interest on loans are included in the cost of investment assets.

  Related to the execution of debt obligations for attracted borrowed funds, ... returned on time. The accounts work plan set the following subaccounts: 66- ... x 20%) 68-PR 77 27,900 percentage of bank ... x 20%) 68-PR 77 27,000 OS object adopted ... Temporary differences and deferred tax obligations corresponding to them (clause 12, 15 PBU ... Works are completed, and debt obligation Not redeemed, then interest ... x 20%) 68-PR 77 3 720 September 2017 .... x 20%) 68-PR 77 3 600 Modernization costs ...

• What to pay attention to the preparation of annual accounting reporting for 2017

  The rules have one exception. Deferred tax assets and liabilities can be reflected in the balance sheet ... Accounting "Estimated obligations, subject obligations and conditional assets "(PBU ... Row" Estimated Obligations "of the Accounting Balance (Credit balance on account 96" Reserves ... Directors write off the specified debt (paragraph 77 of the Regulations on accounting... communication, utility payments, transport invoices, invoices; untimely presentation in accounting ...

• Disqualification of the director as a consequence of rough accounting disorders, including the lack of an audit

  From March 30, 2016 No. 77-FZ) (see the Journal of the Tatarstan accountant ... accounting in accounting registers; - accounting accounting accounts outside the registers ... the norm is authorized to be officers tax authorities (Article 28.3 Administrative Code ... Can Tax Operations During tax audit. And what this ... can: - Do not reflect estimated obligations, conditional obligations and conditional assets, including ... between accounting and tax profit, permanent and deferred tax assets and liabilities (clause 2 ...

• Review of changes in accounting budget organizations since 2016

  OBJECT OBLIGATIONS 502 09 000 Deferred Obligations Office Accounts 27 Material ... p. 77 and 78 Instructions No. 174n are supplemented by the following correspondence by ... value added in the manner prescribed by tax legislation RF; Submitted suppliers ... holidays, including payment of labor (deferred obligations to pay for holidays for actually ... Analytical codes of the synthetic account type: 7 "Accessible obligations"; 9 "Deferred obligations". Order of the Ministry of Finance № ...

The application in practice of chapter 25 of the Tax Code of the Russian Federation and PBU 18/02 is considered to be one of the most complex regions of accounting, therefore, on the pages of our magazine, we have repeatedly appealed to this topic. But users still have many questions on maintaining tax accounting. Certificate of this is the numerous questions of the listeners of seminars "1C: Consulting" on the topic of "income tax", which since November 2003 hold partners of the company "1C". The most common questions are answered by O.S. Gubkin, Consultant of the company 1C: Serverend.

Before proceeding directly to the answers to questions, I would like to once again dwell on the basic concepts that PBU 18/02 are introduced, as it is often their misunderstanding or incorrect interpretation leads to errors and issues.

The permanent tax obligation (IFO) is equal to the value defined as a product of a constant difference arising in the reporting period at the rate of income tax.

In accounting, recognition pH is reflected by the wiring:

The concept of constant tax asset There is no 18/02 in PBU, but the need for it follows from the content of paragraph 4 - constant differences may occur not only for expenses, but also income. Therefore B. typical configuration Currently, the recognition of the PNA is reflected by the reversing record:

Debit 99.2.3 "Constant Tax Obligation" Credit 68.4.2 "Calculation of Profit Tax"

1. Based on the definitions, the data in paragraphs 11 and 14 of the provisions:

Subdued temporary differences deferred tax asset (It), which should reduce the amount of income tax payable to the budget, in the following reporting or subsequent reporting periods. And in the current reporting period, the amount of income tax increases.

It is calculated by multiplying the subtracted temporary difference at the income tax rate.

In accounting, recognition it is reflected by the wiring:

Debit 09 "She" loan 68.4.2 "Calculation of income tax"

Reducing or full repayment It is reflected in the return on the debit of account 68.4.2 and the credit of the account 09.

Example 1.

As part of the costs that form accounting profits, depreciation on the object of fixed assets in the amount of 2000 rubles is taken into account. When determining tax base For income tax depreciation taken into account in the amount of 1500 rubles. in view of in different ways Depreciation (it is believed that constant differences do not arise). Since this costs and assessment in accounting more evaluation in tax accounting, reflect the recognition of it in the amount (2000-1500) x24% / 100% \u003d 120 rubles.

2. Based on the definitions given in paragraphs 12 and 15 of the position:

Taxable temporary differences When forming taxable profits (loss) lead to education deferred tax liability (It), which should increase the amount of income tax payable to the budget, in the following reporting or subsequent reporting periods.

And in the current reporting period, the amount of income tax will decrease.

It is calculated by multiplying the taxable temporary difference at the income tax rate.

In accounting recognition it is reflected by the wiring:

Debit 68.4.2 "Calculation of income tax" Credit 77 "Deferred Tax Obligations"

Reducing or full repayment It is reflected back recording on the debit of account 77 and account loan 68.4.2.

Example 2.

As part of the costs of accounting profit, depreciation on the object of fixed assets in the amount of 1,500 rubles.
When determining the tax base for income tax, depreciation is taken into account in the amount of 2000 rubles. Due to different depreciation methods.
Since this costs and assessment in accounting is less than the assessment in tax accounting, reflect the recognition of it in the amount (2000-1500) x24% / 100% \u003d 120 rubles.

Example 3.

In the composition of income forming balance profit, Revenue from the sale of goods in the amount of 1500 rubles is taken into account. In the tax accounting, the revenue in this period is not recognized due to the lack of payment (the revenue is determined by the "cash" method). Since this is an income and assessment in accounting more evaluation in tax accounting, reflect the recognition of it in the amount (1500-0) x24% / 100% \u003d 360 rubles.

After we reviewed the basic concepts of PBU 18/02, we turn directly to the questions of the students of the seminar "1C: Consulting".

At the start date you need to assign the parameter "Used PBU 18/02" "Yes" ("Service" menu, " Accounting policy"). Monthly should be done by the" Closing of the Month "document (" Documents "menu), setting all the flags except the last three. Then - Document" Regulatory operations By tax accounting "(Tax Accounting menu) with all the established checkboxes. Then - the" Closing of the Month "document, establishing only checkboxes:" Accounting for permanent differences "," Accounting for temporary differences "and" Calculation of income tax "(see rice . one).

Fig. 1. Filling a document "Closing the Month" to calculate PBU 18/02.

Fig. 2. Wiring of the document "Closing the Month" on the reflection of a constant tax liability.

In the document "Closing the month" Check the box "Shape Report when conducting a document" and spend it. In the report received, Mouse over the "Accounting Difference" string and double-clicking the report "Constant differences by type of assets and liabilities" (see Fig. 3). The column 7 lists the constant differences, and the final amount multiplies to the income tax rate and get the amount of the permanent tax liability issued in the wiring.

Fig. 3. Report "Permanent differences" formed when conducting a document "Closing the Month"

Double-clicking, you can also disclose each line of this report and find out to which object is the constant differences (see Fig. 4). For example, decrypting the "Basic Tools" string contains the following data.

Fig. 4. Report "Permanent differences in type of asset (obligations)"

In column 2 there is a balance at the beginning of the month of the NPR.01 "Permanent differences. Fixed assets", which corresponds to the poor constant difference in this asset (warehouse rack). In column 4, there is a turnover on the loan of the NPR.01 account, which corresponds to the amount of partial write-off of a constant difference in this asset. In the event of a new permanent difference, its amount will be carried out on the debit of the NRR account "Permanent differences" and will fall into Count 3. The column 5 shows the amounts that are recognized by constant differences on any other accounting object; In this case, this is the amount that cannot be recognized in the section "Fixed assets", because it is recognized as a constant difference in the section "Cost of circulation" and is reflected in the debit and credit of the NPR account.44.1 "Cost of circulation". The sum in column 7 is calculated as follows: "Gr. 7" \u003d "Gr. 4" - "gr. 5" - "gr. 6". The debit and the loan of the NPR account is formed by the "Closing of the Month" document in accordance with the differences between accounting and tax accounting. Thus, to make a correction in the amount of a permanent tax liability, it is necessary to establish which documents for a month formed incorrect constant differences and correct them, and then tweet the "closing of the month" to obtain the right amounts on the subaccounts of the NPR account "permanent differences".

It is necessary to refer to the "Tax Accounting" (Tax Accounting menu) for a certain month (see Fig. 5). Double-clicking mouse can be revealed every sum in consistently until primary documents. Those differences that do not fall under the definition of constant and are not reflected on the subaccounts of the NPR account "permanent differences" will be attributed to temporary. They will lead to or decreasing (repayment) it and it will affect the accounts 09 and 77.

Fig. 5. Report "Analysis of the status of tax accounting"

Repayment it is produced only if in previous periods This object reflected the emergence. Consider this on the example. We will hold a "closing of the month", we will receive a report and open the string "Accounting for temporary differences" by a double-clicking mouse. Next, we reveal one of the report lines, for example, "fixed assets" and consider the received report (see Fig. 6). Graphs 2-5 contain residual value Objects of fixed assets. The difference in Count 3 and 2 is the amount of depreciation for this month on accounting. The difference in Count 5 and 4 - by tax. Count 6 is the difference formed between the depreciation costs in the bu and well.

Fig. 6. Report "Temporary differences in type of asset (obligations)

If there is no amount of constant difference in column 7, and the column 8 does not reflect the amount of the temporary difference adjustment, entered by manually "operation" by subaccount the CVR account "Correction of temporary differences", then a temporary difference is recognized. If the temporary difference is less than zero, and there is no residue at the beginning of the month on a taxable temporary difference (graph 12), then the occurrence of the subsequent time difference is recognized (graph 10). In our example, this is a "printer" string. If there is such a residue, the repayment of the taxable temporary difference is recognized (graph 14). In our example, this is a string "Rack". If the temporary difference is larger than zero, and there is no residue at the beginning of the month for the subtracted time difference (gra-Fi 9), the occurrence of a taxable temporary difference (graph 13) is recognized. In our example, this is a "computer" string. If there is such a residue, the repayment of the subtracted temporary difference is recognized (graph 11). In our example, this is a string "machine". Next, the data of the graph 10, 11, 13, 14, and after multiplying the income tax rate, is reflected as the occurrence and repayment it or it looks like the object of the "fixed assets" object.

Because of the existing discrepancies, when taking into account the expenditure and income articles for counting and for accounting, the discrepancy is formed in the size of the amount accrued to pay for profits on the banking method and indicated in the tax accounting declaration.

Defining and the emergence of deferred commitments

The resulting inconsistency on the accrued tax amount is reflected special reports (according to the position of PBU 18/02 for accounting for income taxes).

According to PBU, the indicators are divided into two types: temporary and constant. The first is reflected in the same time (period) as costs / earnings and in the other period of taxation. The indicators of the second type in the form of receipts or spending are not taken into account on the taxable base, but are taken into account by accounting or vice versa. The consequence of the resulting inconsistency in the size of the profit before tax, greater in income on the accounting methodology of accounting than the tax, was the emergence of a deferred tax liability (it).

It is a pending part of the income tax, which causes an increase in the amount of income tax in future time reporting periods. Recognition of these obligations is made in the cycle, where the formation of the corresponding temporary differences occurs.

It \u003d temporary differences subject to taxation * The amount of deductions from profits (bet)

The causes of the formation of temporary differences accepted for taxation may be:

• the difference in depreciation calculation methods in two accounting options (by tax, accounting method);
• differences of accounting expendable Operations: on the cash method in accounting and tax method method of accruals;
• discrepancy in accounting and in taxation methods for reflection of interest payments manufactured by enterprises when using attracted borrowed money (loans, loans);
• transfer of deadlines (delay) or payload (installment) tax payments According to profits.

Reflection of deferred tax liabilities in accounting

To display tax deferred liabilities in the accounting documentation, a credit 77 accounts are used in a pair with a debit of 68 accounts (for calculations on taxes and fees). Upon reporting on loss and profits, the mapping is taken into account in p. 1430, on the balance - in p. 1420.

For your information! Tax obligations of a pending type should not be mixed with permanent tax assets. The source for the appearance of the latter - in the resulting constant discrepancies according to the methods of accounting, accounting and tax. In subsequent periods, constant differences are not subject to disappearance (as taxable and torn). Permanent assets are associated with reflection of certain costs only in one accounting method - in tax. For example, the amount of the depreciation premium capital investment does not find expressions in accounting Prizebecause there is no such concept in accounting.

Example of calculation 1. The company acquired a leasing production tool worth 750,000 rubles. Under the term of use equal to 7 years. According to the accounting, the depreciation of the acquisition was 50,000 rubles, on the tax method - 150,000 rubles, due to the coefficient 3. Prior to the calculation and incurred profits, the income reached 600,000 rubles, in the second taxable base - 500,000 rubles. Tax rate According to profits - 20%.

The difference between the two depreciation values, which makes 100,000 rubles. (150 000 rubles. - 50 000 rubles), it seems temporary, since after 7 years the amount will be completely taken into account as burntated by both methods of accounting.

This difference leads to education, it is equal to the example of 20,000 rubles. (100 000 rub. * 20%).

The correctness of the calculation must be confirmed by the same amount of tax on the PBU methodology and in the declaration.

Current tax (PBU) \u003d 100 000 rubles. \u003d. tax flow According to profits (conditional) - it \u003d 120,000 rubles. (Profit at 600,000 rubles. * 20%) - 20,000 rubles.

The income tax indicated in the declaration \u003d 100,000 rubles. \u003d taxable base of 500,000 rubles. * twenty%.

Write-off deferred tax obligations

With a decrease in the volume of temporary differences, a decrease in the deferred tax obligations is reduced. The operation is accompanied by wiring on accounts: Dt 77 ("It") / CT 68 ("Tax Settlements").

Example of calculation 2. For the entire volume of temporary differences taken into account on the taxable base (500,000 rubles), a deferred liability was calculated equal to 100,000 rubles. (500 000 rub. * 20%). Recording on accounts Operations for accrual 100 000 rub.: Dt 68 / CT 77.

By the end of the period taken into account, there was a partial write-off of temporary differences in total amount 200 000 rubles. In this connection, accrued deferred liabilities are 40,000 rubles. (200 000 rub. * 20%).

Previously accrued deferred amount is subject to debiting in the amount of 60,000 rubles. (100 000 rub. - 40 000 rub.). Recording of the operation to write off 60,000 rubles. According to accounts: Dt 77 / Kt 68.

In the case of the disposal of the object, in connection with which taxable differences were formed, the accrued commitment is to write off completely. The operation performed in this case will be reflected using accounts 77 (DT) and 99 (CT) ("Profit, losses").

Example of calculation 3. Initial cost Accounting on the balance sheet of the company's fixed assets is equal to 1,000,000 rubles. Calculation of depreciation by the end of the recorded period was made by different methods and amounted to 300,000 rubles. by account and 600,000 rubles. on taxable accounting. The time-taxable difference in the object under consideration amounted to 300,000 rubles. (600 000 rub. - 300 000 rub.). Deferred tax amount - 60,000 rubles. (300 000 rub. * 20%).

Accrual of the amount (60,000 rubles) is made by wiring on accounts: Dt 68 / CT 77.

When selling - sales - the main means requires the write-off of a deferred commitment. Operation to write off 60,000 rubles. On accounts will look like: DT 77 / CT 99.

For your information! Upon lowering the tax rate on profits, deferred liabilities are also subject to write-off, and in the event of an increase in the rate, it is detailed. Wiring affects DT 84 sch. ("Profit unallocated") / CT 77 sch. With a decrease, the return wiring is performed.

Conducting inventory of deferred tax liabilities

For each enterprise, the available obligations and assets are subject to mandatory inventory to determine the real presence of objects and comparing it with accounting information (FZ No. 402, 12/06/2011).

The definition of the actual presence of deferred tax amounts is made as a result of comparing the existing information obtained on both accounting methods. When receiving inconsistencies between costs or income indicators, reasons are required and determine the period of their occurrence.

The balances on the account 77 may be formed not only because of the excess of tax costs over accounting or income on accounting over taxable, but also due to errors in the past periods of reporting that occurred as a result:

• irregistration in accounting of full repayment it or reduce its value;
• inappropriate, it is in the situation of the disposal of obligations, assets that served as the basis for accrualing the amount;
• entries in the form of a temporary, and not constant difference of taxable and accounting waste and income.

If the discrepancy detected during the reconciliation, which led to the appearance, it exists, then the deferred obligation should be displayed. If the detected reason, which led to the appearance, it is later canceled in one of the past periods without reference to it, the discrepancy must be registered in accounting. The registration period is considered the reporting period in which an inventory was carried out.

Write-off the deferred commitments detected during target verification can be subsequently as:

1. Writing error. Deleting the amount (Dt 77 Sch. / CT 68 Sch.) It is allowed when a tax liability is detected (on profits), which is not credited by 68 accounts and equal value it (order of the Ministry of Defense of the Russian Federation No. 63, 28.06.2010). In other situations, the adjustment is made by comparison with the residues of profit / loss (sch. 99) or with a score retained profits (Sch. 84).
2. Write off the profits of past periods. The method is applied in the nemination of the causes of education and unquestion from accounting for deferred liabilities. It is written off as the past periods established during the report period (DT 77 SC. / CT 99 SC.) Based on the order of the management of the enterprise published by the results of inventory and information from the prepared accounting certificate.

For your information! On other incomes, the assignment is made using the account 99, but not account 91 (accounting for other costs or income). In the future, there is no impact on the value of the tax on profits from the previously formed temporary difference, therefore it is adjusted by the value of the conditional income on profits tax (the order of the Ministry of Finance of the Russian Federation No. 94, 31.10.2000). Similarly, the write-off is estimated after inventory (on other income).

The procedure for the accrual and reflection of these assets and obligations is regulated in accordance with the Order "of November 19, 2002.

Accounting profit - a loss often may differ from taxable. This is due to the fact that the rules can be applied to determine the amount of income that will take into account constant and temporary differences. Revenue recognition occurs through the use of special regulatory acts on accounting, approved by the legislative system of the Russian Federation for fees and taxes.

Temporary differences can affect the amount of profit or loss in different ways, depending on their nature and influence they can be classified:

Temporary differences

This type of difference means creating a deferred income tax, which will lead to a decrease in the tax base in the following or subsequent in the reporting periods. In other words, it leads to the formation of it - a deferred tax asset. To bring accounting movements to order, an account must be used (deferred tax assets).

When creating a profit tax rate in the accounting period will approach this value only for the tax accountable period. In subsequent months, it will be possible to carry out a complete or partial repayment, it is due to the decrease in the increase in conditional flow rate.

Temporary differences with taxation

Taxable differences in the formation of profits, the loss for calculating income tax leads to the creation of it (deferred tax liability). Thus, the taxable base in the reporting period decreases, and for subsequent deadlines it will increase due to payment transfer.

To put in order accounting wiring When driving it, an accounting account is used (deferred tax liabilities).

In analytical accounting, each temporary difference should be taken into account individually depending on the group of assets or liabilities. Simply put, all deferred tax liabilities cannot be summed in general and lead to one single balance.

What threatens the refusal to apply the order?

This accounting regulation may not be applied in non-Profit Organizations or in the framework of small entrepreneurship. Many accountants confidently do not want to use this order. They consider it confusing, incomprehensible and hard for perception. So we have to deal with possible consequences Ignoring PBUs.

In cases where the company refuses to apply PBU, it loses the possibility of full or partial non-payment of income tax in the accountable period. Most likely that in this case tax Service Contributions to the management and accounting of the enterprise for gross violations and incorrect wiring in accounting.

For a responsible person, this may result in a penalty of 15 thousand rubles a fine. Also control bodies can apply a penalty for an administrative violation within 2-3 thousand rubles. All such punishments can reach 10% of the payment from the general distorted picture in accounting.

In all other cases, when PBU is fully applied on legal grounds, possible errors can be completely avoided in tax and accounting. Guided by this order, the majority of accountants are perfectly coping with inaccuracies and errors associated with the definition of some taxes and payments. It also helps to deal with the moments and timing of the recognition of income, costs in the accountable period.

The main wiring of 77 and 09 account when forming it and it

We were told about the temporary differences in accounting and tax accounting in our and noted that such differences are subtracted (VD) and taxable (NVR). VVD lead to the formation of a deferred tax assets (it), and NVR - to the formation of a deferred tax liability (it) (pp.11, 12 PBU 18/02). To summarize information about the presence and movement, it is a plan for accounting accounts and instructions for its use, 77 "deferred tax liabilities" () is intended.

Accounting on account 77

77 Accounting account is a passive synthetic account. According to the credit of account 77, a deferred tax is reflected, which reduces the value of the conditional consumption (income) of the reporting period (the order of the Ministry of Finance of 31.10.2000 No. 94N):

Debit account 68 "Calculations for taxes and fees" - account credit 77

The value is reflected in this wiring, is determined by the formula:

where C is the income tax rate that acted in the reporting period.

In general, it is 20% of the NVR (paragraph 2 of Art. 284 of the Tax Code of the Russian Federation).

If the occurrence of it is reflected on the account of the account 77, then the debit of this account takes into account the decrease or full repayment it is in the account of the income tax credits for the reporting period:

Debit account 77 - account credit 68

If the object on which it was accrued, it drops out, the deferred tax liability is written off (order of the Ministry of Finance of 31.10.2000 No. 94N):

Debit account 77 - credit account 99 "Profits and losses"

Analytical accounting on account 77 is conducted by types of assets or liabilities, in assessing NVR originated.

IN accounting balance balance it is reflected in the liabilities in the composition long-term obligations on line 1420 "Deferred tax liabilities" (order of the Ministry of Finance dated 02.07.2010 No. 66n).

Account 77 "Deferred Tax Obligations": Example

Taxable temporary differences, which lead to education, in particular, may result from (p. 12 PBU 18/02):

• applications of different methods of depreciation charges for accounting and tax accounting purposes;
• recognition of revenue from the sale of products (goods, works, services) in the form of income from ordinary species activities of the reporting period, as well as recognition of interest income for accounting purposes at the time of charge, and for tax purposes - at the cash method;
• applications of various rules for reflection of interest paid by the organization on loans and borrowings for the purposes of accounting and tax purposes;
• other similar differences.

The simplest case of occurrence is - the difference in depreciation methods, as a result of which the amount of depreciation costs in accounting and tax accounting do not coincide.

For example, for the first year, depreciation of the main funds object depreciation was:

• in accounting - 250,000 rubles;
• in tax accounting - 320,000 rubles.

All other things being equal, this difference leads to the fact that accounting profit for this year will be more taxed by 70,000 rubles (320,000 rubles - 250,000 rubles). Therefore, it arises: the debit of account 68 is a credit of account 77 in the amount of 14,000 (70,000 x 20%).

As accounting depreciation It will start exceeding the tax, it will be repaid: the debit of the account 77 is a credit of account 68.