Instruction
1
Reflect in accounting the accrued interest and penalties on taxes in the budget on account 99 "Profits and losses" by opening to it the corresponding subaccount. Make the transaction - the Debit of account 99 (sub-account "Interest"), the Credit of account 68 "Calculations on taxes and fees" (the subaccount "Interest"). Swipe to the account recording the date specified in the inspection report.
2
Don't take the expenses in tax accounting of fines and penalties. In accordance with paragraph 2 of article 270 of the Tax code of the Russian Federation these costs when determining the base for tax on profit are not included.
3
Make the transaction reflecting in the accounting records interest and penalties on taxes to extra-budgetary funds on the basis of the inspection or trial, the Debit of account 99 (sub-account "Interest"), Credit accounts 69 "accounts with off-budget funds"(the subaccount "Interest"). This type of expenses in tax accounting is also not taken into account (paragraph 2 of article 270 of the Tax code of the Russian Federation).
4
Guide to accounting fines and penalties organizations-contractors for violating the terms of contracts, making the transaction record: the Debit of account 91 (subaccount 2 "miscellaneous costs"), the Credit of account 76 (subaccount 2 "Calculations under claims"). The basis of the record will serve the claim or a judgment. In tax accounting take the amount paid for the violation of contractual obligations, non-operating costs at the date of recognition (subparagraph 13 paragraph 1 article 265 of the Tax code of the Russian Federation).
5
In the case that the organization receives (not pays) penalties and interest from the counterparty's breach of its obligations under the contracts reflect the received current account transactions amounts:
- The debit of account 51 "Settlement account" the Credit of account 76 (subaccount 2 "Calculations under claims");
- The debit of account 76 (subaccount 2 "Calculations under claims"), to the Credit of account 91 (subaccount 1 "other incomes").
6
Turn in the non-sale income in tax accounting amount due for fines and penalties at the date of recognition of the organisation-the debtor (item 3 of article 250 of the Tax code of the Russian Federation).