How to calculate penalties in 1C

Any economic activity involves the rapid business turnover, which is accompanied by high competition. Unfortunately, it entails a different kind of an occasion, such as the accrual of penalties. They may appear as a result of the field audit, and for the delay in payment of taxes or for late reporting. Most of the fines are calculated and charged using the 1C.

Instruction

This operation is conducted by the accountant of an enterprise. If the notification of the tax authorities, which shall include accrued fineshas not been received, contact the tax office assigned to your firm. State tax inspector will tell you all the exact and full amount of penalties, and all taxes, if any.

If the leadership of your company in accordance with all of the aforesaid sums, you as an accountant to begin the procedure of reflection of these penalties. Based on the rules of accounting the amounts accrued for settlements with the budget, must be taken into account. On the balance sheet in any case not allowed to the presence of unrecorded amounts. Reflect all the fines in the period in which was rendered a decision.

It is important to consider the point that according to article number two hundred seventy of the Tax code, those fines payable to extra-budgetary funds and the state budget in the taxation of profit are not reflected.

Now directly about the program 1C. Accrual of fines make it manually using the journal entry. If we are talking about tax penalties, these amounts are debit turnover of account 99. Account of the correspondence in this case is "Settlements on taxes and duties".

In this scheme, transactions are made and other penalties. To avoid gross violations in reporting, use only the new chart of accounts in the preparation of accounting documents. This document can be downloaded, for example, on the website of the Ministry of Finance, or develop their own to the standard model.

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