How to reflect the state duty in accounting

When applying to state bodies with organizations and individuals off the state fee for the provision to these persons of legally significant actions. It is regulated by Chapter 25.3 of the Tax Code of the Russian Federation. Often confused in accounts to which expenses need to include the state fee and on what accounts reflect. Moreover, the fee for the "legal actions" is not always considered a state duty.

How to reflect the state duty in accounting
How to reflect interest in accounting
How to post the Bank statements
How to account for legal costs in the costs

You will need

receipt about payment of state duty.

Instruction

The amount of taxes and fees, according to the Russian legislation, include the other costs. The only exceptions are the cases specified in article 270 NK the Russian Federation. On this basis, the legal costs can be taken into account for the purposes of taxation of profit. However, we should note that the extracts from EGG is not considered a state duty.

From "Instructions on application of chart of accounts approved by the Ministry of Finance 31.10.2000, the payment of duty is reflected in the DB account 68 "Settlements on taxes and duties" and the CD account 51 "Settlement accounts". In accounting, the accounting they are recorded at DB account 26 or 20 (in correspondence with the account 68). The inclusion of the state fee in the cost of products sold is reflected in the debit of account 90 (subaccount 90-2) and the credit of account 26 (20). The date of implementation of expenditure is the date of their accrual.

Depending on the activity of the company or of the meaning of treatment individuals possibly a reflection of their other bills. For example, the legal costs of the construction firm license is recorded at account 97 "deferred Expenses". If the license is received, costs are debited to cost accounts for the main business, if not on account of 91 sub-account "other costs".

The state duty for issuing the license plates on cars as a Federal fee issued on account 68 "Calculations on taxes and duties". If the vehicle is registered in the traffic police in the prescribed manner, the vehicle can be regarded as a fixed asset, and the cost of issuing license plates to take account of account 08 "Investment in non-current assets.

Accounting accounting is reflected transactions DB 68, the subaccount "registration fee" Cu. 51 DB 08 Cu. 68. If the registration in traffic police is not carried out, and the car put on the account until receipt of the registration plates, the cost of a car is formed without consideration of the cost of its registration. Further, these costs are written off to current expenses.

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