You will need
- - a document confirming payment of state duty.
Pay the state fee. According to section 3 of article 333.18 of the Tax code of the Russian Federation confirmation of this transaction can be in the case of a wire transfer payment order, which bear the mark of Bank performance. If the payment of the fee took place in cash, you must obtain a receipt from the Bank in the prescribed form. According to the accounting rules, these documents can be the case the basis for accounting of state duty in the expenses of the enterprise.
Take state fee to other expenses on production and realization of the enterprise, if the payment corresponds to the conditions PP.1 p. 1 article 264 of the Tax code of the Russian Federation, except for the situations listed in article 270 of the Tax code of the Russian Federation. If stamp duty is payable by the company for the performance of legally significant actions, which are defined in Chapter 25.3 of the Tax code of the Russian Federation, these costs can also be used as expenses for profit tax purposes.
Guide the state duty in accounting debit accounts that are consistent with the purposes of the payment of this fee. To begin, open at the account 68 "Settlements on taxes and duties" separate subaccount "calculations based on state duty". If the company's costs associated with the direct acquisition of the property, the fee should reflect the credit 68 sub-account with the correspondence with the debit of account 08 "Investments in non-current assets" 10 "Materials", 41 "Goods" or other appropriate accounts.
To reflect the state fees associated with the ongoing activities of the organization, it is necessary to open the credit 68 sub-account and the debit account 26 "General economic expenses" or 44 "Expenses on sale". If the charge relates to the conduct of litigation, the costs are written off to the debit account 91.2 "other expenses".