Simplified management of kudir is a common system. Key points and features of filling in the book of income and expenses for the object "income minus expenses". Income and expense book: an example of filling in special situations
The book of income and expenses is the main tool for accounting for transactions performed in the course of activities on the simplified tax system, related to tax registers. It is required to conduct it only by persons working in a simplified mode - individual entrepreneurs and organizations. Such an obligation is reflected in Article 346.26 of the Tax Code of the Russian Federation.
How to keep a book of income and expenses?
For each year, a separate register is opened in the form fixed by the Ministry of Finance in order No. 135n dated 10/22/12, from the start of doing business on the simplified tax system.
There are two bookkeeping methods available:
- In paper form - all records of transactions are made manually with a pen. The book must be prepared to a usable condition, for this the pages of the register are collected in the form of a journal, stitched, numbered, a note is made on the last sheet of the total number of sheets with this entry secured by the signature of the head and a seal;
- AT in electronic format- during the year, entries are made in the electronic format of the book, at the end of the year it is printed, the pages are bound, numbered, their total number is indicated on the last page of the journal with the signature of the head and the seal of the company.
You can switch from one form of keeping the Book to another at any time.
Since the Book of Accounts is a tax register, that is, it is used to calculate the tax burden under the simplified tax system, it is necessary to enter into it only those income and expenditure indicators that will be taken into account when calculating the base for a special simplified tax.
The essence of maintaining the Book is to sequentially record each operation, which resulted in income or expense, in the tabular part of the register. The entry is made on the date when this income or expense is recognized as such, indicating the details of the supporting primary documentation.
Information about the operation is entered in the Book of Accounts only if there is a source document supporting it. If there is no document, then it is impossible to fix the amount in the register.
There is no need to submit the Book anywhere, it is not attached to the USN declaration, but it must be available. If the tax authorities want to get acquainted with this register and send a request for its provision, then the "simplifier" is obliged to do this in order to avoid penalties.
If the company has separate subdivisions, then the Book of Accounts is maintained by the taxpayer, which in this case is the parent company. The Book reflects the general summary data without division into divisions.
Features of filling out the book of accounting for income and expenses
The procedure for filling out the Book depends on the chosen object of taxation:
- Income - section I (columns 1-4) and section IV are filled in (contributions and sick leave are reflected);
- Income / expenses - section I and a certificate to it are filled out, section II (in relation to fixed assets costs), section III (to account for the loss of previous years).
The register contains data on each transaction performed during the year, which resulted in the appearance of income or expense that is taken into account for taxation. Entries are made in chronological order without division into separate types of activities. Data on each transaction must be entered on a separate line, regardless of the date of receipt of income or expense.
The primary document on the basis of which an entry is made can be an accounting form confirming the fact of receipt of income or expense.
The Ministry of Finance, in its letter, recommends entering cost indicators in full rubles, however, the data is transferred to the USN declaration itself without rounding, taking into account kopecks, and therefore it is more convenient to enter amounts with kopecks, which will simplify subsequent reporting.
Filling out the Book with the simplified tax system "income"
Taxpayers who have chosen the amount of income for taxation must reflect in the Book of Accounts:
- Income subject to special tax USN (section I gr. 1-4);
- Expenses in the form of insurance contributions and compensations for sick leave, reducing the tax payable (Section IV);
- Expenses made at the expense of financing within the framework of state support for small businesses (section I, column 5).
In addition, you need to fill out the title page of the Book, indicating the basic information about the taxpayer, the object of taxation, address and bank account numbers.
What you need to fill in the "simplified" with the object of taxation "income":
Chapter | Count | Explanations for filling |
I | 1 | Ordinal number of the line. |
2 | Details of the primary document confirming the transaction. | |
3 | The essence of the operation - a brief description. | |
4 | The amount of income received. The entry is made at the time of income recognition. The data is filled in sequentially. Based on the results of each quarter and the reporting period, the results of the total amount of income are summed up. |
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IV | 1 | The serial number of the line to indicate data on the cost of paying contributions and sick leave. |
2 | Information about the primary document confirming payment (name, number, date). | |
3 | The period for which the amount of contributions or hospital benefits was paid (month, year). | |
4 | The amount of pension contributions. | |
5 | The amount of social contributions in connection with motherhood. | |
6 | The amount of medical contributions. | |
7 | The amount of social contributions from accidents and occupational diseases. | |
8 | Compensation for sick leave paid at the expense of the employer. | |
9 | Voluntary insurance payments. | |
10 | The total amount for the line. Data are given for each quarter, reporting period. |
Filling out the Accounting Book under the simplified tax system "income-expenses"
If the "simplistic" decides to tax the difference between the amount of income and expenses incurred, then you need to fill out the Book a little differently.
The company must record in the register:
- Income and expenses from activities taken into account when calculating the special tax of the simplified tax system (Section I);
- Certificate to section I (filled in at the end of the year);
- Costs of intangible assets and fixed assets paid for, used in simplified activities (section II, a new section is filled out for each reporting period, the name of the period is indicated at the top of the section);
- Loss of past tax periods (section III).
The title page is also filled in, on which you need to write your name (full name for individual entrepreneurs), basic details, address, selected object of taxation and numbers of existing bank accounts.
What you need to fill in the "simplified" with the object "income-expenses":
Chapter | Count | Explanations for filling |
I | 1 | record number. |
2 | Date and number of the primary accounting document confirming the fact of the transaction. | |
3 | A description of the transaction in which the expense or income was received. | |
4 | The amount of income from the operation. | |
5 | The amount of the transaction expense. | |
Total | The results are summed up by quarters and by periods since the beginning of the year (total values of income and expenditure indicators) | |
Reference | 010 | The total amount of income for the year, taken into account in the taxable base. |
020 | The total amount of expenses for the year, which reduces the amount of income for tax purposes. | |
030 | The result of the difference between the minimum tax paid on last year, and calculated tax for the same year. The data is taken from the USN declaration for last year- the difference between lines 270 and 260 of the second section. | |
040 | Base for calculating the special tax (indicators of lines 010 - 020 - 030). Only a positive result is indicated. | |
041 | The amount of losses for the year (indicators of lines 020 + 030 - 010). Only a positive result is indicated. | |
II | 1 | Record number of the second section in order. |
2 | The name of the asset according to documentary data. | |
3 | Date, month and year of payment, only paid expenses can be taken into account. Data is entered on the basis of payment documents. | |
4 | Date of submission of documentation for state registration of fixed assets, if such a procedure is required. | |
5 | Date of acceptance for accounting of the asset (commissioning). | |
6 | The initial cost of the object (the amount of expenses). If the expenses were incurred before the application of the simplified tax system, then you do not need to fill out the column. | |
7 | The useful life of an asset. | |
8 | The residual value of an object acquired before the start of the application of the simplified tax system (determined on the date of transition to the "simplification"). If the expenses were made during the simplified tax system, then the column is not filled out. | |
9 | The number of quarters of operation of the facility in the current year. | |
10 | The share of the value in%, which is accepted as expenses for the year (for assets acquired on the simplified tax system, 100 is indicated, for assets acquired before the simplified tax system, 50 is set in the 1st year, 30 in the 2nd, 20 in the 3rd ). | |
11 | A similar indicator in the context of a quarter is defined as the value of column 10 divided by the value of column 9. | |
12, 13 | The amount of costs for fixed assets or intangible assets taken into account when calculating the single tax simplified tax system for each quarter and year. | |
14 | Costs expensed in past periods. Not filled in for assets acquired on the simplified tax system. | |
15 | Costs that will be taken into account in the following periods (column 8 - 13 - 14). Not filled in for assets acquired on the simplified tax system. | |
16 | The moment of departure. |
Section III contains data on losses from activities in previous years that have not been transferred to the beginning of the previous year. These amounts may reduce the basis for tax calculation. Data for the last 10 years are taken into account.
Responsibility for the "simplifier"
An individual entrepreneur or legal entity on the simplified tax system is required to keep the above book according to the established form, since its indicators are used to calculate the tax burden.
Responsibility in the form of a fine will come under Article 120 of the Tax Code of the Russian Federation if the "simplifier":
- Will not maintain this register;
- Will conduct it in violation of the Filling Order;
- Will make transactions on the wrong date.
When determining the amount of the fine, one must proceed from the results obtained as a result of these violations:
- if the basis for the USN tax is underestimated, then you will have to pay 20% of the amount of unpaid tax, while the minimum fine is limited to 40,000 rubles;
- if the base is not underestimated, then the fine will be from 10,000 to 30,000 rubles.
An additional fine will be imposed if, at the request of the tax authorities during the audit, the “simplifier” cannot present this tax register. In this case, you will have to pay 200 rubles. for each unprovided book. In addition, a fine can be imposed on a specific employee in the amount of 300 to 500 rubles.
A company on the simplified tax system must not only have and correctly fill out the Book of Accounting for Income and Expenses, but also store it properly for 4 years preceding the current year.
That is, if necessary, the “simplistic person” must present completed books for the last four years to the tax authorities.
Correction of the Book of Accounts
If an error is found in the electronic form of the Book, then you can make a correction by deleting the existing incorrect entry and making the correct one.
If an error is detected in paper form or after printing out an electronic format, then editing the record is carried out by carefully crossing out the incorrect data with one thin line. Correct information is written next to it, the head's signature and a seal imprint, if any, are put.
It is impossible to correct incorrect data with correctors of various types.
The book of accounting for income and expenses (KUDiR) is a tax accounting register that is mandatory for all simplified people (Article 346.24 of the Tax Code). Filling out the book is a responsible occupation: it serves as a source for the formation of the declaration and the calculation of the tax. Is it possible to independently conduct KUDiR on a “profitable” simplified tax system? What do you need to know to complete the register correctly?
Issue price: if not lead
Organizations and individual entrepreneurs using the simplified system are required to maintain KUDiR. The absence of a book is considered a gross violation of accounting rules and is punishable by a fine of 10,000 rubles. and more - the amount depends on the severity of the violation (Article 120 of the Tax Code). The book is required to be kept for 4 years after the end of the tax year (Article 23 of the Tax Code).
KUDiR for 6% USN: form and content
The book must contain information that is involved in the calculation of tax. The KUDiR data is used when filling out the declaration (check out the procedure for compiling a declaration for the USN 6%). Therefore, the books of “income” and “income-expenditure” simplists are different. The form and rules for filling out the Book of Income and Expenses under the simplified tax system in 2015 are the same as those in force in the previous two years - they have been applied since January 2013 (see order of the Ministry of Finance N 135n dated 22.10.12).
Simplifiers - "income" KUDiR fill mainly with information on income: in non-operating and from sales, which form the tax base (see the procedure for calculating the tax base for the simplified tax system "income").
Not all income / receipts are taken into account when calculating tax. Those for which a single tax is not paid (not calculated) are not entered in the KUDiR or are reflected in the book in a special way.
The following income/receipts do not participate in the calculation of the "simplified" tax: |
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Organizations | |
received from imputation activities and the patent system |
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dividends, interest on certain types of securities and others listed in paragraphs. 2 p. 1.1 art. 346.15 | dividends, winnings, prizes and others specified in paragraphs. 3 paragraph 1.1 of Art. 346.15 |
listed in Art. 251 of the Tax Code, and receipts that are not income in essence:
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In the book of the "profitable" simplistic, in addition, some expenses are fixed:
- actual spending from the amounts of subsidies received from the state under the programs: support for small / medium-sized businesses or promotion of self-employment of the unemployed;
- payments deducted from the calculated tax under clause 3.1 of Art. 346.21 NK.
The tax at STS6% is reduced by the paid:
- compulsory insurance contributions: pension, medical, social;
- VHI contributions for employees, if the first three days of disability are insured, and the amount of insurance payments does not exceed benefits for the specified period;
- sick leave amounts for the first three days, which are paid at the expense of the employer and are not covered by insurance payments for VHI;
- the amount of the sales tax, provided that the organization (IP) is registered as a payer of the fee and has presented a supporting document (clause 8 of article 346.21 of the Tax Code).
By general rule the transferred payments can reduce the calculated tax by 50%. There are exceptions. So, an individual entrepreneur without employees can, without restrictions, reduce tax on the amount of contributions in a fixed amount paid for himself. The Tax Code has not yet spelled out the procedure for reducing the tax by the amount of the trade fee, but there is a position of the Ministry of Finance (letter N 03-11-10 / 40730 dated 07/15/15): there are no restrictions on the fee in the code, therefore it is deducted from the amount of tax on the "income » USN completely.
Keeping a book: methods, order of registration and correction
For the first time, KUDiR starts up at the time of the transition to a simplified system. Then a new register is opened for each regular calendar year. Organizations that have separate divisions (not branches!), keep only one book. KUDiR can be filled out electronically or on paper. During the tax year, it is allowed to switch from manual records on paper to electronic form (letter of the Ministry of Finance dated 16.01.07 N 03-11-05 / 4).
KUDiR does not need to be certified by the IFTS from 01/01/13. If there was no activity, organizations / individual entrepreneurs must prepare a “zero” register for the period.
Before making the first entry, the paper version of the register must:
- lace (stitch) and number;
- on the last page, indicate the number of sheets, sign the head / individual entrepreneur and seal (if any) at the place of stitching.
The e-book should be printed out quarterly (all sections, even if not filled in), and at the end of the tax year, issued in the same manner as the paper book.
Correction of any error / omission in the paper version is done according to the following rules:
- the adjustment must be justified and dated;
- the correction is confirmed by the signature of the head (IP) and the seal.
It is better to make paper entries with a black / blue pen, cannot be corrected using corrective means (cross out the incorrect text with one line, write the correct text from below or above). The Ministry of Finance recommends filling out the KUDiR in full rubles (letter dated 07/24/13 N 03-11-06 / 2/29385), but the SAC considers it correct to indicate the amounts in rubles and kopecks (decision dated 08/20/12 N 8116/12). The second option is preferable.
In terms of making corrections electronic form more convenient. However, if a clarification needs to be made in an already printed copy, then this is done according to the rules for correcting the paper version.
Book structure and general filling rules
The register consists of a title page and four sections. The simplifier's duties on the behavior of the Book of Income and Expenses under the simplified tax system "income" are to fill out two sections.
General filling rules:
- information about the household is entered into the book. transactions involved in tax calculation;
- any entry must be substantiated by the primary document;
- transactions are entered in chronological order, each of them in a separate line (without linking by type of transaction or day);
- entries are made in Russian.
The procedure for filling out KUDiR with the simplified tax system 6%
Title page
Can be filled arbitrarily - rules are not established.
Some points worth paying attention to:
- the form code for OKUD can not be filled out - for KUDiR it is not approved by the State Standard;
- in the cell "Date (year, month number)" the day the book was opened is indicated - the date of the first entry;
- Individual entrepreneurs do not put down the OKPO code;
- the address of the location / residence is indicated in the one indicated in the constituent documents;
- in the cell "Numbers of settlement accounts" you need to indicate for each account its number and the name of the bank.
Section I
It consists of four tables (one for each quarter of the year) and a certificate that “profitable” simplified people do not need to fill out.
It is worth paying attention to the following:
- Column 1 indicates continuous numbering throughout the year.
- In column 2, it is recommended to indicate, in addition to the date and number of the primary document, its name. The primary simplistic, since they determine income upon receipt, will be: payment orders, cash receipts, etc.
- In column 4, income is indicated on the day the funds are received. State subsidies are reflected in the amount of expenses incurred at their expense, as of the date such expenses are made (so that the base for the simplified tax system does not increase). Receipts that are not income (see table 1) are not displayed or are entered with special features.
- In column 5, simplistic "income earners" must show what they spent from the received state subsidies. Expenses must be documented. Reflect in gr. 5 other costs are not necessary.
Example 1. Attention, return!
On 04/07/15, the entrepreneur had to return to the buyer an advance payment in the amount of 50,750.50 rubles, which was received on 04/01/15 and included in income (in column 4). The tax base must be reduced by the amount of the refund. To do this, on the day of transferring the prepayment back to gr. 4 is recorded with a minus sign.
Example 2: Receiving subsidies
IP Zalesov applies the "profitable" USN. As a small business entity, on January 12, 2015, he received a subsidy from the local budget to reimburse the costs of renting premises in the amount of 60,000 rubles. (in January, the subsidy is not reflected in the KUDiR).
The entrepreneur spent 02/15/15 renting 30,000 rubles. He will pay this amount in February 2015 in two columns of Sect. I:4 and 5.
Section IV
Designed to reflect expenses that reduce tax:
Example 3. Payment of sick leave
The IP paid the employee in March 2015 a disability benefit in the amount of 6,500 rubles. according to the payroll No. 6 dated 05.03.15. The amount of the allowance for the first three days is 3,100 rubles. The entrepreneur did not conclude contracts for voluntary health insurance for employees. In gr. Section 9 IV for March 2015, you need to write down 3,100 rubles (the part of the allowance paid to the employee at the expense of the FSS is not reflected here - it is deducted from the amount of contributions payable to the fund).
KUDiR on "profitable" simplification is a relatively simple register that can be filled out without even having special accounting knowledge.
Watch a video about the need for maintenance and responsibility for the absence of KUDiR:
The formation of a special tax form in the form of a Book of Accounting for Income and Expenses for individual entrepreneurs under the general taxation regime is a requirement from the side of the law that is mandatory for application.
FILES
What is the document for?
The book of accounting for income and expenses (abbreviated as KUDiR) is necessary to calculate the taxable base of an individual entrepreneur, on the basis of which tax deductions for the reporting period will be calculated.
For each taxation system where KUDiR is required, it will have its own characteristics. An individual entrepreneur located on a common system (OSNO) must be guided by the relevant requirements. Entrepreneurs on PSN and USN will fill out KUDiR differently.
REMEMBER! On the general taxation system, only individual entrepreneurs are required to conduct KUDiR, companies are exempted from this obligation.
How is the book formed?
Filling out a book is not a one-time thing. Entries are made gradually, during the period of the commission of a particular operation.
Confirmation of the information entered is the primary accounting documents that the individual entrepreneur must have in stock and be stored for a certain period of time (at least three years).
All figures in KUDiR fit in the ruble equivalent.
Features and general information about KUDiR
The book has unified form. You can conduct it both in paper form, entering the necessary data by hand, and in electronic form.
If the book is kept on a computer, after the expiration of the accounting period, it should be printed out, the sheets numbered and stitched with a thick, harsh thread. On the final page is put (if any) and the signature, and also indicates the number of pages. The book is then registered with the local tax authority.
In the case when a paper version of KUDiR is used, it is registered with the tax office before filling in.
The book includes six sections that reflect all the income and expenses of the IP made during the reporting period. It should be noted that sections are filled in, depending on the direction of work of an individual entrepreneur.
In other words, information should be entered only in those KUDiR blocks that are related to the activities of the IP.
General requirements for filling out KUDiR
If the book is not printed from electronic media, but is kept in paper form, the form must be purchased. This must be done by the entrepreneur, according to the law. The requirements for completion are:
- chronological order of reflection of income and expenses;
- confirmation of their primary documents;
- completeness and continuity of accounting data that form the tax base;
- numbering and lacing of the sheets of the book, a signature certifying the number of sheets on the last page;
- correction is allowed by carefully crossing out with one line and certifying the correction with the signature of the individual entrepreneur and the date;
- KUDiR and accounting are conducted in parallel, both are mandatory;
- at the beginning of each new reporting period, a new Book should be opened;
- completed KUDiR should be kept for 4 years.
ATTENTION! If KUDiR is conducted in electronic version, which is allowed, it should be printed and the same actions should be performed with it as with paper media.
The nuances of KUDiR on OSNO
For entrepreneurs on OSNO, filling out KUDiR has a number of features.
- The cash method is used to account for the movement of funds.
- If an individual entrepreneur conducts several types of activities at once, there is no need to start a separate book for each, you can take them into account in one KUDiR, but separately.
- Information on the calculation of VAT is also entered into KUDiR.
Sample document
At the beginning of the book, on the title page, information about the individual entrepreneur is entered - this section should not cause difficulties, since information from personal and constituent documents is included here:
- residential address;
- data on the tax authority where the taxpayer was registered;
- data from the certificate of registration, etc.
It also provides information about the bank where the individual entrepreneur has an account and the cash desk number, if he uses it in his work. Then the entrepreneur puts his signature on the page and dates the form.
Completing Section 1 of the KUDiR
Raw materials, semi-finished products and other inventory items are included here, for the purchase of which the individual entrepreneur spent his money. They must be taken into account even if the expenses were made in the previous period of the report, and the de facto income occurred in the current one.
It also indicates the advances that are planned to be provided in the coming periods.
Expenses are the actual costs that have been incurred for the purpose of subsequently obtaining financial benefits from business operations.
It should be noted that the amount of financial costs in the implementation entrepreneurial activity written off to costs only if the produced inventory items are sold. If for this part there are norms of expenses established by law, then accounting is carried out on the basis of them.
The first section contains several block tables. Blocks from 1-1 to 1-7 must be filled in by individual entrepreneurs who are employed in the manufacturing sector. At the same time, each block has two options, the first of which (option A) is used by entrepreneurs working with VAT, and the second (option B) is used by those who do not allocate VAT in their operations.
If you go in order, then in the table 1-1 data on the raw materials purchased and spent in the process of the IP work are entered.
The cells of block 1-2 include semi-finished products (purchased and spent) for production needs.
Block lines numbered 1-3 are designed to account for auxiliary raw materials and materials (purchased and spent).
Block 1-4 contains other material costs, i.e. energy, water, fuel, etc. which were spent in the course of the activities of the IP.
Block 1-5 indicates the price of finished products that the individual entrepreneur released for the reporting period, and also gives the cost of work performed and services rendered during this time.
Blocks 1-6 and 1-7 show the result of the production and sale of manufactured products at the time of commission and based on the results of the monthly period.
Completing Section 2 of the KUDiR
The second section of the KUDiR deals with depreciation of fixed assets, IBE and intangible assets.
Depreciation can only be calculated in relation to the property of the entrepreneur, which is purchased for cash and used to carry out its work. Intangible assets include all types of intellectual property (trademarks, electronic programs, databases, etc.) that an individual entrepreneur uses in his activities. The rules for calculating depreciation are given in tables 3-1, 3-2, 3, 4-1, 4-2.
Completing Section 5 of the KUDiR
The fifth section of the book gives the calculation of wages and taxes. The table given here is, in fact, a payroll and is formed for each month separately. It contains
- calculated income tax,
- various other deductions,
- date of disbursement of funds
- and signature of the worker upon receipt.
All types of payments fit into the table, including the actual wage, material incentive payments, the price of goods given out in kind, etc.
Completing Section 6 of the KUDiR
The sixth section of KUDiR allows you to determine the tax base. It is formed after a year (according to the calendar) and is the basis for filling out the 3-NDFL form.
Block 6-1 includes income from sales indicated in Table 1-7 and others. As expenses, data from blocks 1-7, 2-1, 2-2, 3-1, 4-1, 4-2, 5-1, 6-2 are given.
Block 6-2 includes all IP expenses not shown in other blocks, including expenses for fire safety and security systems, travel expenses, fees for consulting, information and legal services. services, internet, telephone, expenses for household and repair needs, etc.
The last block of KUDIR (6-3) includes expenses made in the current period of the report, but the income for which will be taken into account in the coming period. These include seasonal expenses, rental payments, etc.
Empty KUDiR
If an individual entrepreneur did not have any cash flows for a particular reporting period, this does not mean that he should not pay attention to KUDiR. This situation obliges him to submit, along with other reports, to the tax "zero" Book. This means that you need to draw it up according to the usual requirements, just put zeros in the columns displaying the actual movement of funds.
In this material, you can download a new form of the book of accounting for income and expenses under the simplified tax system, which needs to be used by "simplified" people from 2018. This book is necessary for LLC and IP. The material summarizes all the possible formats of the new book that may be useful for filling out and reviewing (Word, Excel, pdf forms). You can also see a sample of filling out and find out what has changed in the form since 2018.
Who applies KUDiR in 2018
KUDiR - stands for a book of accounting for income and expenses under a simplified taxation system. In 2018, everyone who applies simplified taxation (for example, LLC and individual entrepreneur) must keep a book of income and expenses. The form of the book was approved by order of the Ministry of Finance of Russia dated 22.10. 2012 No. 135n. In the book of income and expenses, organizations and individual entrepreneurs using simplified taxation must reflect business transactions performed in the reporting (tax) period.
Ways of keeping a book
In 2018, the book of accounting for income and expenses can be kept both “on paper” and in electronic form (clause 1.4 of the Procedure, approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n).
Depending on the form in which the accounting book is kept, the procedure for its registration differs.
At the end of each reporting period (I quarter, six months and nine months), the accounting book, which is maintained in electronic form, must also be printed on paper. This follows from the provisions of paragraphs 1.4 and 1.5 of the Procedure approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.
New KUDiR from 2018
From 2018 must be applied new form books of income and expenses. Changes to KUDiR since 2018 were made by order of the Ministry of Finance dated December 7, 2016 No. 227n. That's what's changing.
Change 3: profits of controlled foreign entities
Since 2018, only the income of the simplistic person himself should appear in the KUDiR. Recall that they are shown in the fourth column of the 1st section.
In the rules for filling out the book from 2018, the Ministry of Finance clarified that the profit of foreign firms controlled by a domestic simplifier should not be shown in the book of income and expenses under the simplified tax system from 2018.
The catch was that a completely different tax is paid on CFC profits - on profits, and the register in question is kept only for the purposes of the simplified tax system. Meanwhile, the rule that CFC profits should not be included in the book was not recorded anywhere.
Conclusions and forms for download
So, let's summarize all the changes in the book of income and expenses (KUDiR) since 2018 in the table:
Change | Comment |
New section for trade collection | If you are on a simplified system with an “income” object, then the sales tax on which you reduce the tax will need to be indicated in a separate section V. |
You don't need to complete the book. | The book will not be able to certify with a seal those companies and entrepreneurs who have abandoned the stamp. This rule is clearly stated in the book. |
No need to show extra income | Column 4 "Income" section I will not need to indicate the profit of controlled foreign companies. This was clearly stated in the order of completion. |
Individual entrepreneurs can reflect insurance premiums | Individual entrepreneurs on the simplified tax system will be able to easily bring in the book all their deductions for compulsory insurance: both from the minimum wage and 1 percent of income above the specified bar. |
As a result, the book of accounting for income and expenses, which has been used since 2018, consists of a title page and five sections:
- section I "Income and expenses";
- section II "Calculation of expenses for the acquisition (construction, manufacture) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for the tax for the reporting (tax) period";
- section III "Calculation of the amount of loss that reduces the tax base for tax paid in connection with the application of the simplified taxation system for the tax period";
- section IV "Expenses provided for by paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation, reducing the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments) for the reporting (tax) period";
- section V "The amount of the trade tax, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance payments on tax), calculated on the object of taxation from the type of entrepreneurial activity in respect of which the trade tax is established for the 20__ year of the reporting (tax) period" .
Sample of filling out a new book
- in the 1st quarter - 120,000 rubles,
- in the 2nd quarter - 150,000 rubles,
- in the 3rd quarter - 140,000 rubles,
- in the 4th quarter - 180,000 rubles.
On a quarterly basis, the individual entrepreneur paid insurance premiums to the PFR and compulsory medical insurance "for himself" in the amount of 7,000 rubles, in total 28,000 rubles were transferred for the year. The quarterly amount of the trading fee is 9,000 rubles, transferred for the year is 36,000 rubles.
The Tax Code has not yet spelled out the procedure for reducing the tax by the amount of the trade fee, but there is a position of the Ministry of Finance (letter N 03-11-10 / 40730 dated 07/15/15): there are no restrictions on the fee in the code, therefore it is deducted from the amount of tax on the "income » USN completely. Familiarize yourself with the rules for calculating insurance premiums in 2015 and the features of paying individual entrepreneur contributions. Keeping a book: methods, procedure for registration and correction For the first time, KUDiR starts at the time of the transition to a simplified system. Then a new register is opened for each regular calendar year. Organizations that have separate divisions (not branches!), keep only one book. KUDiR can be filled out electronically or on paper. During the tax year, it is allowed to switch from manual records on paper to electronic form (letter of the Ministry of Finance dated 16.01.07 N 03-11-05 / 4). KUDiR does not need to be certified by the IFTS from 01/01/13.
Book of income and expenses (kudir) in 2018
Column 10 indicates the total for the line.
Payment of sick leave In March 2015, an IP paid an employee a disability benefit in the amount of 6,500 rubles.
according to the payroll No. 6 dated 05.03.15.
The amount of the allowance for the first three days is 3,100 rubles. The entrepreneur did not conclude contracts for voluntary health insurance for employees.
In gr. Section 9 IV for March 2015, you need to write down 3,100 rubles (part of the benefit paid to the employee at the expense of the FSS is not reflected here - it is deducted from the amount of contributions payable to the fund).
KUDiR on “profitable” simplified taxation is a relatively simple register that can be filled out without even having special accounting knowledge.
Download a sample of the completed Book with the simplified tax system "income".
How to fill out section 4 of the income and expense ledger
If there was no activity, organizations / individual entrepreneurs must prepare a “zero” register for the period.
Before making the first entry, the paper version of the register must:
- lace (stitch) and number;
- on the last page, indicate the number of sheets, sign the head / individual entrepreneur and seal (if any) at the place of stitching.
The e-book should be printed out quarterly (all sections, even if not filled in), and at the end of the tax year, issued in the same manner as the paper book.
How to correctly fill out a kudir for SP on the sleep "income"
In this option, the digital indicator is written with a minus sign in section No. 1 - column No. 4.
For this section, a certificate should be drawn up by those individual entrepreneurs that apply the "simplified" taxation object "income minus expenses" - the procedure for filling out KUDIR, clause 2.6.
Info
For individual entrepreneurs with "simplified" and the "income" object, the digital indicator of income, namely their total amount, is entered in line 010 of the reference part.
5.
Are there any nuances when filling out section No. 4 KUDIR (for individual entrepreneurs with the simplified tax system with interest rate 6%)? Section No. 4 KUDIR is intended for fixing insurance premiums.
For this, there are various graphs:
- No. 4 - pension;
- No. 6 - medical insurance.
Most often, such mandatory insurance premiums for individual entrepreneurs are deducted at the end of the year.
In this option, the digital indicator of the amount is entered in that part of the table that corresponds to the 4th quarter.
How to fill in a kudir for sleep
Correction of any error / omission in the paper version is done according to the following rules:
- the adjustment must be justified and dated;
- the correction is confirmed by the signature of the head (IP) and the seal.
It is better to make paper entries with a black / blue pen, cannot be corrected using corrective means (cross out the incorrect text with one line, write the correct text from below or above).
The Ministry of Finance recommends filling out the KUDiR in full rubles (letter dated 07/24/13 N 03-11-06 / 2/29385), but the SAC considers it correct to indicate the amounts in rubles and kopecks (decision dated 08/20/12 N 8116/12).
The second option is preferable. In terms of making corrections, the electronic form is more convenient.
Attention
However, if a clarification needs to be made in an already printed copy, then this is done according to the rules for correcting the paper version.
Kudir: filling patterns
On the paper:
- printed forms;
- are numbered;
- stitched;
- are sealed (if the individual entrepreneur has one) and signed.
In electronic form:
- a special program is installed;
- filling is carried out in Excel;
- at the end of the year, the completed forms are printed out, stitched and certified with a signature and seal.
3.
Are there any features of filling in section 1 of KUDIR in 2016? Individual entrepreneurs using a "simplified" program with an interest rate of 6% often have difficulty filling out section 1 of the KUDIR. There are two types of income to be included in this section:
- from implementation;
- out of implementation.
These digital indicators must be entered in column No. 4. And those incomes that are non-taxable are not subject to fixation at all.
Kudir for SP on usn 6 percent: sample filling
The primary simplistic, since they determine income upon receipt, will be: payment orders, cash receipts, etc.
- In column 4, income is indicated on the day the funds are received. State subsidies are reflected in the amount of expenses incurred at their expense, as of the date such expenses are made (so that the base for the simplified tax system does not increase). Receipts that are not income (see table 1) are not displayed or are entered with special features.
- In column 5, simplistic "income earners" must show what they spent from the received state subsidies.
Expenses must be documented. Reflect in gr.
5 other costs are not necessary.
Example 1. Attention, return! On 04/07/15, the entrepreneur had to return to the buyer an advance payment in the amount of 50,750.50 rubles, which was received on 04/01/15 and taken into account in income (in gr.
4). The tax base must be reduced by the amount of the refund.
Kudir on sleep "income" in 2017: fill in jokingly!
book structure and general rules Filling out the Register consists of a title page and four sections. The duties of the simplifier for the behavior of the Book of income and expenses under the simplified tax system "income" are to fill out two sections.
Table 2. The structure of KUDiR for "profitable" simplification Title page Section I.
Income and expenses (without reference). Section IV. Expenses deductible from tax.
General filling rules:
- information about the household is entered into the book. transactions involved in tax calculation;
- any entry must be substantiated by the primary document;
- transactions are entered in chronological order, each of them - in a separate line (without linking by type of transaction or day);
- entries are made in Russian.
The procedure for filling out KUDiR with the simplified tax system 6% Title page Can be filled out arbitrarily - the rules are not established.