Payment of the administrative penalty from the account in the 1C program is reflected in the section "Documents", then "cash Account" and "Bank documents". Since the company pays fines every day, typical settings for processing of such single document may not be.
For carrying out the payment order for the payment of the fine in the 1S after it is downloaded, open the document by double-clicking the left mouse button. On the toolbar, click "Operation". From the operation list, select "Other withdrawal of funds", if your company does not have another treatment option.
Later in the Account window, call the reference accounts and select the account 91.02 "other expenses". This analytical account, therefore, immediately opens a window to select analysts. In the opened list select "penalties". Then in the bottom right corner of the window, click OK. The document has been processed.
Check the correctness of the accounting entries. Would be the entry:
Debit 91.02, Analytics "penalties" Credit account 51 "Settlement account".
Debit 91.02, Analytics "penalties" Credit account 51 "Settlement account".
The payment of tax penalties is made by or at the request of the tax authorities, or independently by the company and updated tax calculation. When processing a Bank document of payment of the penalty, the program will select the operation "Transfer tax" and depending on the settings can choose a specific tax, which paid the fine. Perhaps the tax will have to choose manually.
Account 68 "Settlements with budget" analytical. In the "Account" on the main tab of the Bank document will bring up a list of accounts and select the tax, which paid the fine. Under the Account window in the window "payment method", select the line "Tax(assessed/assessed), fines and penalties". Click OK in the lower right corner of the document. The document has been processed.
Check formed if the accounting posting document payment : Debit account 68 "Settlements with budget" Credit account 51 "Settlement account".
Calculation of tax penalty is issued by the entry in the Debit account 91.02 "other expenses" subkonto "penalties" in correspondence with credit of account 68 "Settlements with budget".
Advice 2: How to pay the fine, if no current account
For payment of fines is most often used as a current account. However, the lack of estimated bills is not a reason to avoid paying fines, as Russian law provides other options.
You will need
- receipt form PD-4;
- - documents for account opening.
If you need to pay a fine without a billing account, please contact your savings Bank and ask there is a receipt form PD-4. By filling it, then pay. However, remember that if you use the payment of fines through receipts PD-4, then the Bank Commission will be quite large – up to fifteen percent. So if you need to pay a large fine, use another method.
If you want to pay the fine via the Internet, e.g. via WebMoney or Yandex money – visit the official website of the tax service: http://www.nalog.ru/ and go to the personal account of the taxpayer (or directly from here the link https://service.nalog.ru/debt/). Provide personal details and follow the instructions. In the personal Cabinet enter your tin (it is available on this same website here: https://service.nalog.ru/inn.do) or INN for your organization. You will now see all your debts and the fines (or fines and debts of your organization). Select the one that you want to pay, and follow the instructions.
If you for some reason can not use the payment of fines through the Internet – open a Bank account. Please contact the tax office at the place of residence and explain the situation. Collect all the documents you will be asked, and provide them to the tax office. Then contact your nearest Bank and stated that he would like to open the account.
Will also notify of opening the account , the Social Insurance Fund and Pension Fund. After that, find out what Commission will be in the Bank for the payment of the fine. Replenish the account in an amount equal to the amount of the fine and the Commission, and pay the fine. After that, if you do not want to leave open the account, tell the Bank about the desire to close it. Don't forget to notify the tax office, social insurance Fund and PF on the closing of the current account.
If you need to pay a penalty as a legal entity (do not do this on behalf of individuals, as in this case, the payment will come at the expense of FL, and ways to transfer it to the account of the legal entity no.
Before you pay for a receipt form PD-4, please specify all the necessary details at the tax service, as Bank employees may provide incorrect data, and you will have to pay the fine again.
Advice 3: How to reflect in accounting 1C
At present, almost all organizations use personal computers and various specialized software. The most popular among them is the program "1C: Enterprise", which facilitates the process of bookkeeping. However, many face difficulties in the reflection of the process of acquisition and maintenance of computer software in accounting and tax accounting.
Recognize the cost of acquisition of the program "1C: Enterprise" as expenses on ordinary types of activities. In some cases, associated with the acquisition of the product by the author's contract, under which receives the exclusive rights to the software, these costs are recorded as intangible assets and carried out in accordance with PBU 14/2000. However, this case cannot be attributed to the use of 1C as it is bought on the basis of the contract of sale or agreement to transfer non-exclusive rights.
Define the order of accounting program 1C on the basis of the terms of the contract about payment. If the acquisition program is a one-time payment, the costs are reflected in prepaid expenses and deducted in installments over the entire period of use of the application. For this form the credit account 51 "Settlement accounts" and debit of account 97 "deferrals". 1C, specifies in the contract the life of the program. Should the total value of applications divided by the number of specified months. The resulting value is debited to the debit of account 26 "General expenses" or 20 "Primary production" in correspondence with account 97.
Reflect in accounting the cost of updating the programs of 1S. The costs of this operation are recognized in the period when incurred. For this form the credit account 60 "Settlements with suppliers and contractors" and the debit account 26 or 20. If there was a software update shell, for example, purchased the network version of 1C program, the cost of this operation shall be charged to the 97 and is charged monthly on the account 26.
Accept for deduction the amount of VAT paid the company after the acquisition of 1C, for the period when I was buying reflected in the account 97. In this case, you must submit an invoice with the amount of VAT charged and the fact that the program used to conduct operations subject to VAT.
Advice 4: 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.
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.