Fines can be divided into 2 groups: civil and administrative. The first group includes sanctions for violation of contractual obligations, while the second was a large array of fines levied by state authorities and agencies: Federal tax service, extra-budgetary funds, traffic police, the CPS and others.
Accounting of fines for violation of the terms of contracts in accordance with PBU 10/99 "Expenses of organizations" is on the accounts receivable and accounts payable. Recognized by the debtor or established by the decision of the court penalties are included in the financial results of the company as other expenses. For them reflection use the following transaction accounts 76-2 "Accounts under claims", 91-2 "miscellaneous costs", 51 "Settlement account":Dt 91-2 CT 76-2 – take into account the level of unpaid fines;76-2 Kt 51 Dt – taken into account the payment of the fine.
In accordance with article 265 of the Tax code of the Russian Federation expenses in the form of penalties, recognized by the debtor or established by court decision, are included in non-operating expenses and reduce taxable income.
The basis for accounting of tax penalties and fines imposed by other state bodies is the decision about attraction to administrative responsibility, and also the payment or collection order on the payment of the fine. Accounting transactions are generated the account 68 "Settlements on taxes and duties", 69 "Calculations on social insurance", 76 "Calculations with different debtors and creditors", 99 "Profits and losses", 51 "Settlement account".
For accounting accounting sanctions of tax and other authorities, do the following:Kt Dt 99 68 (69, 76) is considered in arrears in the payment of fines;Dt 68 (69, 76) Kt 51 – taken into account the payment of the fine.
According to PBU 18/02 "Accounting of calculations under the profit tax" the amount of administrative fines did not participate in the formation of increased accounting profits. Therefore, do not include these costs in the tax base under the profit tax and decommission them at the end of the year due to net profit.