THE FEDERAL TAX SERVICE
ORDER
from 10.22.12 N 135n
ABOUT APPROVAL OF BOOK FORMS
ACCOUNTING OF INCOME AND EXPENSES OF ORGANIZATIONS AND INDIVIDUAL
ENTREPRENEURSHIP USING A SIMPLIFIED SYSTEM
TAXATION, INDIVIDUAL INCOME BOOKS
ENTREPRENEURSHIP USING THE PATENT SYSTEM
TAXATION AND PROCEDURES FOR THEIR COMPLETION
In accordance with Article 346.24 and paragraph 1 of Article 346.53 of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2002, N 30, Art. 3021; 2005, N 30, Art. 3112; 2012, N 26, Article 3447) I order:
1. Approve the form of the Book of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, in accordance with Appendix No. 1 to this order.
2. Approve the Procedure for filling out the Book of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, in accordance with Appendix No. 2 to this order.
3. Approve the form of the Income Book for individual entrepreneurs applying the patent taxation system, in accordance with Appendix No. 3 to this order.
4. Approve the Procedure for filling out the Income Book of individual entrepreneurs applying the patent tax system, in accordance with Appendix No. 4 to this order.
5. Recognize as invalid the order of the Ministry of Finance of the Russian Federation dated December 31, 2008 N 154n “On approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using a simplified taxation system, the Book of accounting of income of individual entrepreneurs using a simplified taxation system based on a patent , and the Procedure for filling them out" (registered with the Ministry of Justice of the Russian Federation on February 10, 2009, registration number 13290; Rossiyskaya Gazeta dated March 4, 2009 N 36).
6. Establish that this order comes into force after one month from the date of its official publication.
Minister
A.G.SILUANOV
Appendix No. 1
Russian Federation
dated October 22, 2012 N 135n
BOOK
accounting of income and expenses of organizations and individuals
entrepreneurs using simplified
taxation system
Appendix No. 2
to the order of the Ministry of Finance
Russian Federation
dated October 22, 2012 N 135n
ORDER
COMPLETING THE BOOK OF ACCOUNTING INCOME AND EXPENSES OF ORGANIZATIONS
AND INDIVIDUAL ENTREPRENEURS USING
SIMPLIFIED TAX SYSTEM
(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)
I. General requirements
1.1. Organizations and individual entrepreneurs applying the simplified taxation system (hereinafter referred to as taxpayers) maintain a Book of accounting of income and expenses of organizations and individual entrepreneurs applying a simplified taxation system (hereinafter referred to as the Book of accounting of income and expenses), in which, in chronological order, based on primary documents, positional way to reflect all business transactions for the reporting (tax) period.
1.2. Taxpayers must ensure the completeness, continuity and reliability of recording the indicators of their activities necessary for calculating the tax base and the amount of tax.
1.3. The Book of Income and Expenses is maintained in Russian. Primary accounting documents compiled in a foreign language or languages of the peoples of the Russian Federation must have a line-by-line translation into Russian.
1.4. The book of income and expenses can be kept both on paper and in electronic form. When maintaining the Book of Income and Expenses in electronic form, taxpayers are required to print it out on paper at the end of the reporting (tax) period. For each tax period, a new Book of Income and Expenses is opened.
1.5. The book of income and expenses must be laced and numbered. On the last page of the Income and Expense Book, numbered and laced by the taxpayer, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur) (if there is a seal). On the last page of the taxpayer’s numbered and laced Income and Expense Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur). entrepreneur) (if there is a seal).
1.6. Correction of errors in the Income and Expense Accounting Book must be justified and confirmed by the signature of the head of the organization (individual entrepreneur) indicating the date of correction and the seal of the organization (individual entrepreneur) (if there is a seal).
(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)
II. Procedure for filling out Section I "Income and Expenses"
2.4. Column 4, in accordance with paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), reflects income determined in the manner established by paragraphs 1 and 2 of Article 248 of the Code.
(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)
Column 4 does not take into account:
income of an organization subject to corporate income tax at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Code, in the manner established by Chapter 25 of the Code;
(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)
income of an individual entrepreneur, subject to personal income tax at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of the Code, in the manner established by Chapter 23 of the Code.
In accordance with subparagraph 1 of paragraph 1 of Article 346.25 of the Code, organizations that, before the transition to the simplified taxation system when calculating corporate income tax, used the accrual method, when transitioning to the simplified taxation system in column 4 on the date of transition to the simplified taxation system, reflect in their income amounts of money funds received before the transition to a simplified taxation system in payment for contracts, the execution of which the taxpayer carries out after the transition to a simplified taxation system.
In accordance with subparagraph 3 of paragraph 1 of Article 346.25 of the Code, funds received after the transition to a simplified tax system are not included in the tax base if, according to the rules of tax accounting on an accrual basis, these amounts were included in income when calculating the tax base for corporate income tax.
2.5. In column 5, the taxpayer reflects the expenses specified in paragraph 1 of Article 346.16 of the Code. The procedure for recognizing and accounting for expenses when determining the tax base for tax paid in connection with the application of the simplified taxation system is established by paragraphs 2 - 4 of Article 346.16, paragraphs 2 - 5 of Article 346.17, paragraphs 2, 3, 5, 7 and 8 of Article 346.18 and paragraphs 1, 2.1, 4 and 6 of Section 346.25 of the Code.
Column 5 must be completed by a taxpayer applying a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses.
A taxpayer applying a simplified taxation system with the object of taxation in the form of income, in column 5 reflects:
actually incurred expenses provided for by the conditions for receiving payments to promote self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own businesses of additional jobs for the employment of unemployed citizens at the expense of the budgets of the budgetary system of the Russian Federation in accordance with programs approved by the relevant government bodies;
actual expenses incurred from financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, Article 4006).
A taxpayer applying a simplified taxation system with the object of taxation in the form of income also has the right, at his discretion, to reflect in column 5 other expenses associated with the receipt of income, taxation of which is carried out in accordance with the simplified taxation system.
Help for Section I
2.6. The reference part of Section I is filled out by the taxpayer who has chosen “income reduced by the amount of expenses” as the object of taxation.
2.7. Line code 010 indicates the amount of income received by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 4 of Section I of the Income and Expense Accounting Book).
2.8. Line code 020 indicates the amount of expenses incurred by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 5 of Section I of the Income and Expense Accounting Book).
2.9. Line code 030 indicates the amount of the difference between the amount of the minimum tax paid for the previous tax period and the amount of tax calculated for the same period of time in the general procedure.
2.10. Line code 040 reflects the tax base for the tax period (line code 010 - line code 020 - line code 030).
A negative value for line code 040 is not reflected.
2.11. Line code 041 indicates the amount of losses received by the taxpayer for the tax period (line code 020 + line code 030 - line code 010).
A negative value for line code 041 is not reflected.
III. The procedure for filling out section II "Calculation of expenses
for the acquisition (construction, production) of fixed assets
and for acquisition (creation by the taxpayer himself)
intangible assets taken into account when calculating
tax base for the tax for the reporting (tax) period"
3.1. This section is filled out by a taxpayer who has chosen “income reduced by expenses” as the object of taxation.
3.2. When filling out this section, the taxpayer indicates the reporting (tax) period for which the calculation of expenses for the acquisition (construction, production, creation by the taxpayer himself) of fixed assets and intangible assets taken into account when calculating the tax base for the tax is made (I quarter, half a year, 9 months, year).
3.3. Expenses for the acquisition, construction and production of fixed assets, as well as for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition of intangible assets, the creation of intangible assets by the taxpayer himself, provided for in subparagraphs 1 and 2 of paragraph 1 of Article 346.16 of the Code , are determined in the manner established by paragraphs 3 and 4 of Article 346.16, subparagraph 4 of paragraph 2 of Article 346.17, paragraphs 2.1 and 4 of Article 346.25 of the Code.
Expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346.16 of the Code, are reflected in the last date of the reporting (tax) period in the amount of amounts paid. In this case, during the tax period, expenses are accepted for reporting periods in equal shares. These expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities.
3.4. Expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are reflected in the section in a positional manner separately for each object.
3.5. Column 1 indicates the serial number of the operation.
3.6. Column 2 indicates the name of the fixed asset or intangible asset in accordance with the technical passport, inventory cards and other documents for the fixed asset or intangible asset.
3.7. Column 3 indicates the date, month and year of payment for the item of fixed assets or intangible assets on the basis of primary documents (payment orders, receipts for cash receipts, other documents confirming the fact of payment).
3.8. Column 4 indicates the date, month and year of submission of documents for state registration of fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation (with the exception of fixed assets put into operation before 01/31/1998).
3.9. Column 5 indicates the day, month, year of commissioning (acceptance for accounting) of the fixed asset or intangible asset.
3.10. Column 6 indicates the initial cost of the acquired (constructed, manufactured) item of fixed assets during the period of application of the simplified taxation system and the initial cost of the acquired (created by the taxpayer himself) item of intangible assets during the application of the simplified taxation system, which are determined in the manner established by regulatory legal acts on accounting.
The initial cost of an acquired (constructed, manufactured) fixed asset during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: commissioning of a fixed asset object; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.
The initial cost of an acquired (created by the taxpayer himself) object of intangible assets during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: acceptance of the object of intangible assets for accounting, payment ( completion of payment) expenses for the acquisition (creation by the taxpayer himself) of an object of intangible assets.
In accordance with paragraph 4 of Article 346.16 of the Code, expenses for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets for the purposes of Chapter 26.2 of the Code are determined taking into account the provisions of paragraph 2 of Article 257 of the Code, which establish what applies to these expenses. Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment are reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: commissioning of a fixed asset facility; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.
3.11. Column 7 indicates the useful life of an item of fixed assets or intangible assets, determined in the manner prescribed by paragraph 3 of Article 346.16 of the Code.
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 7 is not filled in.
3.12. Column 8 indicates:
the residual value of acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to a simplified taxation system, taken into account in accordance with subparagraph 3 of paragraph 3 of Article 346.16 of the Code;
expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system, taken into account in accordance with subparagraph 1 of paragraph 3 of Article 346.16 of the Code.
In accordance with paragraph 3 of Article 346.16 of the Code, if the taxpayer has switched to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in accordance with paragraphs 2.1 and 4 of the article Code 346.25 order.
When switching to a simplified taxation system for an organization from the general taxation regime, column 8 on the date of such transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset that were paid before the transition to the simplified taxation system, in the form of the difference between the purchase price (construction, manufacturing, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of the Code.
When transitioning to a simplified taxation system for an organization that applies the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of the Code, column 8 as of the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by itself) organization) of an intangible asset, determined based on their residual value as of the date of transition to payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of Article 346.5 of the Code for the period of application of Chapter 26.1 of the Code.
When transitioning to a simplified taxation system for an organization that applies a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Code, column 8 as of the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) of an intangible asset before the transition to a simplified taxation system in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) of a fixed asset and an intangible asset and the amount of depreciation accrued in the manner established by the legislation of the Russian Federation on accounting, for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.
The residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset before the transition to the simplified taxation system is indicated in column 8 in the reporting (tax) period of application of the simplified taxation system in which the most recent one of the following events: commissioning of an object of fixed assets (acceptance of an object of intangible assets for accounting), submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production, creation by the taxpayer himself) of an object of fixed assets and intangible assets.
Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system are reflected in column 8 in the reporting (tax) period in which, during the period of application of the simplified taxation system, one of the following occurred most recently events: commissioning of fixed assets; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.
Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system, have the right to apply the rules established for organizations when determining the residual value.
3.13. Column 9 indicates the number of quarters of operation in the tax period of the paid and put into operation (accepted for accounting) fixed assets or intangible assets.
3.14. Column 10 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible assets, accepted as expenses in accordance with paragraph 3 of Article 346.16 of the Code, for the tax period.
3.15. Column 11 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible asset, accepted as expenses in each quarter of the reporting (tax) period, determined as the ratio of the data in column 10 to the data in column 9.
The value of this indicator is rounded to the second decimal place.
3.16. Column 12 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax for each quarter of the tax period.
Moreover, for fixed assets or intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, this amount is determined as the product of columns 6 and 11, divided by 100 .
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) before the transition to the simplified taxation system, this amount is determined as the product of columns 8 and 11, divided by 100.
The amount of expenses related to each quarter of the tax period in this column is reflected on the last day of the reporting (tax) period in column 5 of section I of the Income and Expense Accounting Book.
3.17. Column 13 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax period. This amount of expenses is determined as the product of columns 12 and 9.
3.18. Column 14 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account as expenses when calculating the tax tax bases for previous tax periods (data from column 13 of this section for previous tax periods).
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 14 is not filled in.
3.19. Column 15 reflects the remaining costs for the acquisition (construction, production, creation by the taxpayer himself) of fixed assets and intangible assets, subject to write-off in subsequent tax periods (column 8 - column 13 - column 14).
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 15 is not filled in.
3.20. Column 16 indicates the date, month and year of disposal (sale) of the fixed asset or intangible asset.
3.21. The final line of this section for the reporting (tax) period reflects the sum of the values of indicators in columns 6, 8, 12 - 15.
IV. The procedure for filling out Section III "Calculation of the amount of loss,
reducing the tax base for the tax paid
for the tax period" (line codes 010 - 250)
4.1. This section is filled out by a taxpayer who has chosen the object of taxation in the form of income reduced by the amount of expenses, and who, based on the results of the previous tax period(s), received losses from business activities for which the simplified taxation system is applied.
The taxpayer has the right to carry forward a loss to future tax periods within 10 years following the tax period in which the loss was incurred. The taxpayer has the right to transfer to the current tax period the amount of loss received in the previous tax period. A loss not carried forward to the next year may be carried forward in whole or in part to any year out of the next nine years. If a taxpayer received losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.
4.2. Line code 010 indicates the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, and line codes 020 - 110 indicate the amount of losses by year of their formation (corresponding to the values of indicators for line codes 150 - 250 of section III Books of accounting of income and expenses for the previous tax period).
4.3. Line code 120 indicates the tax base for the expired tax period (corresponds to the value of the indicator in line code 040 of the reference part of Section I of the Book of Income and Expenses).
4.4. Line code 130 indicates the amount of losses by which the taxpayer actually reduced the tax base for the expired tax period (within the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, indicated on page 010).
4.5. Line code 140 indicates the amount of loss for the expired tax period (corresponds to the value of the indicator in line code 041 of the reference part of Section I of the Book of Income and Expenses).
4.6. Line code 150 indicates the amount of losses at the beginning of the next tax period, which the taxpayer has the right to transfer to future tax periods (corresponds to the value of the indicator for line code 010 - line code 130 + line code 140).
The value of the indicator by line code 150 is transferred to section III of the Book of Income and Expenses for the next tax period and is indicated by line code 010.
4.7. Line codes 160 - 250 indicate the amounts of losses that were not transferred when the tax base was reduced for the past tax period, by the year of their formation. The sum of the indicator values for line codes 160 - 250 corresponds to the indicator value for line code 150 of Section III of the Book of Income and Expenses.
The values of indicators for line codes 160 - 250 are transferred to section III of the Book of Income and Expenses for the next tax period and are indicated by line codes 020 - 110.
V. The procedure for filling out section IV "Costs,
provided for in paragraph 3.1 of Article 346.21 of the Tax Code
Code of the Russian Federation, reducing the amount of tax,
paid in connection with the application of the simplified system
taxation (advance tax payments)
5.1. This section is filled out by the taxpayer who has chosen “income” as the object of taxation.
5.2. This section reflects insurance premiums, temporary disability benefits paid to employees and payments (contributions) under voluntary personal insurance contracts provided for in paragraph 3.1 of Article 346.21 of the Code, which reduce the amount of tax paid in connection with the use of the simplified taxation system (advance tax payments).
5.3. Column 1 indicates the serial number of the transaction being registered.
5.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
5.5. Column 3 indicates the period for which insurance premiums were paid and temporary disability benefits provided for in columns 4 - 9 were made.
5.6. Column 4 reflects insurance contributions for compulsory pension insurance.
5.7. Column 5 reflects insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.
5.8. Column 6 reflects insurance premiums for compulsory health insurance.
Paragraphs two and three are no longer valid as of January 1, 2018. - Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n.
5.9. Column 7 reflects insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.
5.10. Column 8 reflects the costs of paying temporary disability benefits in accordance with the legislation of the Russian Federation (with the exception of industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 year N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity , under agreements with employers in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity."
5.11. In column 9, payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary employee disability, which is paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”
5.12. Column 10 reflects the total amount of insurance premiums paid to employees of temporary disability benefits and payments (contributions) under voluntary personal insurance contracts for the reporting (tax) period (corresponds to the sum of the values of the total line indicators for the reporting (tax) period in columns 4 - 9) .
VI. The procedure for filling out section V "Amount
trade tax, which reduces the amount of tax paid
due to the use of a simplified taxation system
(advance tax payments) calculated for the object
taxation depending on the type of business activity,
in respect of which a trade tax has been established,
for the reporting (tax) period"
(introduced by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)
6.1. This Section is completed by the taxpayer who has chosen “income” as the object of taxation.
6.2. This section reflects the amount of the paid trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which a trade fee is established in accordance with Chapter 33 of the Code.
6.3. Column 1 indicates the serial number of the transaction being registered.
6.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
6.5. Column 3 indicates the period for which the trade fee was paid.
6.6. Column 4 indicates the amount of the trade fee paid.
Appendix No. 3
to the order of the Ministry of Finance
Russian Federation
dated October 22, 2012 N 135n
Appendix No. 4
to the order of the Ministry of Finance
Russian Federation
dated October 22, 2012 N 135n
ORDER
COMPLETING THE INDIVIDUAL INCOME ACCOUNTING BOOK
ENTREPRENEURSHIP USING PATENTS
TAX SYSTEM
I. General requirements
1.1. Individual entrepreneurs applying the patent taxation system (hereinafter referred to as taxpayers) maintain the Income Book of individual entrepreneurs applying the patent taxation system (hereinafter referred to as the Income Accounting Book), in which, in chronological order, based on primary documents, they reflect in a positional way all business transactions related to receipt of income from sales in the tax period (the period for which the patent was received).
1.2. Taxpayers must ensure the completeness, continuity and reliability of accounting for income from sales received in connection with the implementation of types of business activities, taxation of which is carried out under the patent taxation system.
1.3. The Income Book is maintained in Russian. Primary accounting documents compiled in a foreign language or languages of the peoples of the Russian Federation must have a line-by-line translation into Russian.
1.4. The income accounting book can be kept both on paper and in electronic form. When maintaining the Income Book in electronic form, taxpayers are required to print it out on paper at the end of the tax period. For each tax period, a new Income Accounting Book is opened.
1.5. The income accounting book must be laced and numbered. On the last page of the Income Accounting Book, numbered and laced by the taxpayer, the number of pages it contains is indicated, which is confirmed by the taxpayer’s signature and sealed with the taxpayer’s seal (if any).
On the last page, numbered and laced by the taxpayer of the Income Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the taxpayer’s signature and sealed with the taxpayer’s seal (if any).
1.6. Correction of errors in the Income Book must be justified and confirmed by the taxpayer’s signature, indicating the date of correction and the taxpayer’s stamp (if any).
II. Procedure for filling out Section I "Income"
2.1. Column 1 indicates the serial number of the transaction being registered.
2.2. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
2.3. Column 3 indicates the content of the registered transaction.
2.4. Column 4 reflects income from sales received in connection with the implementation of business activities specified in the patent, and determined in accordance with Article 249 of the Code. The procedure for determining, recognizing and accounting for income from sales under the patent taxation system is established by paragraphs 2 - 5 of Article 346.53 of the Code.
Column 4 does not take into account income received from other types of business activities, the taxation of which is carried out in accordance with other taxation regimes.
"On approval of the forms of the Income and Expense Book of organizations and individual entrepreneurs using the simplified taxation system, the Income Book of individual entrepreneurs using the patent taxation system, and the Procedure for filling them out"
Revision dated 12/07/2016 — Valid from 01/01/2018
Show changes
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ORDER
dated October 22, 2012 N 135n
ON APPROVAL OF FORMS OF THE INCOME AND EXPENSES BOOK OF ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS APPLYING A SIMPLIFIED TAX SYSTEM, INCOME BOOK OF INDIVIDUAL ENTREPRENEURS APPLYING THE PATENT TAX SYSTEM ENTIONS AND PROCEDURES FOR THEIR COMPLETION
1. Approve the form of the Book of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, in accordance with Appendix No. 1 to this order.
2. Approve the Procedure for filling out the Book of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, in accordance with Appendix No. 2 to this order.
3. Approve the form of the Income Book for individual entrepreneurs applying the patent taxation system, in accordance with Appendix No. 3 to this order.
4. Approve the Procedure for filling out the Income Book of individual entrepreneurs applying the patent tax system, in accordance with Appendix No. 4 to this order.
5. Recognize as invalid the order of the Ministry of Finance of the Russian Federation dated December 31, 2008 N 154n “On approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using a simplified taxation system, the Book of accounting of income of individual entrepreneurs using a simplified taxation system based on a patent , and the Procedure for filling them out" (registered with the Ministry of Justice of the Russian Federation on February 10, 2009, registration number 13290; Rossiyskaya Gazeta dated March 4, 2009 N 36).
6. Establish that this order comes into force after one month from the date of its official publication.
Minister
A.G.SILUANOV
| Codes | |||||||||||||||||||||||||
| OKUD form | |||||||||||||||||||||||||
| for 20__ year | Date (year, month, day) | ||||||||||||||||||||||||
| Taxpayer (name of organization / surname, first name, patronymic of individual | |||||||||||||||||||||||||
| entrepreneur) | |||||||||||||||||||||||||
| according to OKPO | |||||||||||||||||||||||||
| Taxpayer organization identification number/reason code for registration with the tax authority (TIN/KPP) | |||||||||||||||||||||||||
| / | |||||||||||||||||||||||||
| Object of taxation | |||||||||||||||||||||||||
| (name of the selected tax object | |||||||||||||||||||||||||
| in accordance with Article 346.14 of the Tax Code of the Russian Federation) | |||||||||||||||||||||||||
| Unit of measurement: rub. | according to OKEI | 383 | |||||||||||||||||||||||
Address of the location of the organization (place of residence of the individual entrepreneur)
Numbers of current and other accounts opened in banking institutions
| (numbers |
| current and other accounts and the names of the relevant banks) |
I. Income and expenses
| Registration | Sum | |||
| N p/p | Contents of operation | |||
| 1 | 2 | 3 | 4 | 5 |
| Total for the first quarter | ||||
I. Income and expenses
| Registration | Sum | |||
| N p/p | Contents of operation | income taken into account when calculating the tax base | expenses taken into account when calculating the tax base | |
| 1 | 2 | 3 | 4 | 5 |
| Total for the second quarter | ||||
| Total for the half year | ||||
I. Income and expenses
| Registration | Sum | |||
| N p/p | date and number of the source document | Contents of operation | income taken into account when calculating the tax base | expenses taken into account when calculating the tax base |
| 1 | 2 | 3 | 4 | 5 |
| Total for the third quarter | ||||
| Total for 9 months | ||||
I. Income and expenses
| Registration | Sum | |||
| N p/p | date and number of the source document | Contents of operation | income taken into account when calculating the tax base (rub.) | expenses taken into account when calculating the tax base (rub.) |
| 1 | 2 | 3 | 4 | 5 |
| Total for the fourth quarter | ||||
| Total for the year | ||||
| Help for Section I: | ||
| 010 | Amount of income received for the tax period | __________ |
| 020 | Amount of expenses incurred during the tax period | __________ |
| 030 | The amount of the difference between the amount of minimum tax paid | |
| and the amount of tax calculated in accordance with the general procedure for the previous | ||
| taxable period | __________ | |
| Total received: | ||
| 040 | - income | |
| (code page 010 - code page 020 - code page 030) | __________ | |
| 041 | - losses | |
| (code page 020 + code page 030) - code page 010) | __________ | |
II. Calculation of expenses for the acquisition (construction, production) 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 ___________________________ 20__ reporting (tax) period
| N p/p | Name of the item of fixed assets or intangible assets | Date of payment for an item of fixed assets or intangible assets | Date of submission of documents for state registration of fixed assets | Date of commissioning (acceptance for accounting) of an item of fixed assets or intangible assets | Initial cost of an item of fixed assets or intangible assets (RUB) | Useful life of an item of fixed assets or intangible assets (number of years) | Residual value of fixed assets or intangible assets (RUB) | Number of quarters of operation of an object of fixed assets or intangible assets in the tax period | The share of the cost of an item of fixed assets or intangible assets accepted as expenses for the tax period (%) | The share of the cost of an item of fixed assets or intangible assets accepted as expenses for each quarter of the tax period (%) (column 10 / column 9) | The amount of expenses taken into account when calculating the tax base (rub.), incl. | Included in expenses for previous tax periods of application of the simplified taxation system (rub.) (column 13 Calculations for previous tax periods) | The remaining part of expenses subject to write-off in subsequent tax periods (rub.) (column 8 - gr. 13 - gr. 14) | Date of disposal (sale) of an item of fixed assets or intangible assets | |
| for each quarter of the tax period (gr. 6 or gr. 8 x gr. 11 / 100) | for the tax period (group 12 x group 9) | ||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| Total for the reporting (tax) period | X | X | X | X | X | X | X | X | X | ||||||
III. Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system for the __________________ 20__ tax period
| Indicator name | Line code | Indicator values |
| 1 | 2 | 3 |
| The amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period - total: (amount by line codes 020 - 110) | 010 | |
| including for: | ||
| for 20__ year | 020 | |
| for 20__ year | 030 | |
| for 20__ year | 040 | |
| for 20__ year | 050 | |
| for 20__ year | 060 | |
| for 20__ year | 070 | |
| for 20__ year | 080 | |
| for 20__ year | 090 | |
| for 20__ year | 100 | |
| for 20__ year | 110 | |
| Tax base for the past tax period, which can be reduced by losses of previous tax periods (code line 040 of the reference part of Section I of the Book of Income and Expenses) | 120 | |
| The amount of losses by which the taxpayer actually reduced the tax base for the expired tax period (within the amount of losses indicated on line 010) | 130 | |
| Amount of loss for the expired tax period (code page 041 of the reference part of Section I of the Income and Expense Accounting Book) | 140 | |
| The amount of losses at the beginning of the next tax period, which the taxpayer has the right to transfer to future tax periods (code line 010 - code line 130 + code line 140) total: | 150 | |
| including for: | ||
| for 20__ year | 160 | |
| for 20__ year | 170 | |
| for 20__ year | 180 | |
| for 20__ year | 190 | |
| for 20__ year | 200 | |
| for 20__ year | 210 | |
| for 20__ year | 220 | |
| for 20__ year | 230 | |
| for 20__ year | 240 | |
| for 20__ year | 250 |
IV. Expenses provided for in 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 ___________________________ 20__ reporting (tax) period
| N p/p | Date and number of the primary document | The period for which insurance premiums were paid, temporary disability benefits provided for in columns 4 - 9 | Sum | Total (RUB) | |||||
| insurance premiums for compulsory pension insurance (RUB) | insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (rub.) | insurance premiums for compulsory medical insurance (RUB) | insurance premiums for compulsory social insurance against accidents at work and occupational diseases (rub.) | expenses for payment of temporary disability benefits (RUB) | payments (contributions) under voluntary personal insurance contracts (rub.) | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Total for the first quarter | |||||||||
| Total for the second quarter | |||||||||
| Total for the half year | |||||||||
| Total for the third quarter | |||||||||
| Total for 9 months | |||||||||
| Total for the fourth quarter | |||||||||
| Total for the year | |||||||||
Section V. The amount of the trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which the trade fee is established (as amended by Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 N 227n)
| N p/p | Date and number of the primary document | The period for which the trade fee was paid | Amount of trade fee paid |
| 1 | 2 | 3 | 4 |
| Total for the first quarter | |||
| Total for the second quarter | |||
| Total for the half year | |||
| Total for the third quarter | |||
| Total for 9 months | |||
| Total for the fourth quarter | |||
| Total for the year | |||
Appendix No. 2
Russian Federation
dated October 22, 2012 N 135n
ORDER
COMPLETING THE INCOME AND EXPENSES ACCOUNTING BOOK FOR ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS APPLYING THE SIMPLIFIED TAX SYSTEM
I. General requirements
1.1. Organizations and individual entrepreneurs applying the simplified taxation system (hereinafter referred to as taxpayers) maintain a Book of accounting of income and expenses of organizations and individual entrepreneurs applying a simplified taxation system (hereinafter referred to as the Book of accounting of income and expenses), in which, in chronological order, based on primary documents, positional way to reflect all business transactions for the reporting (tax) period.
1.2. Taxpayers must ensure the completeness, continuity and reliability of recording the indicators of their activities necessary for calculating the tax base and the amount of tax.
1.3. The Book of Income and Expenses is maintained in Russian. Primary accounting documents compiled in a foreign language or languages of the peoples of the Russian Federation must have a line-by-line translation into Russian.
1.4. The book of income and expenses can be kept both on paper and in electronic form. When maintaining the Book of Income and Expenses in electronic form, taxpayers are required to print it out on paper at the end of the reporting (tax) period. For each tax period, a new Book of Income and Expenses is opened.
1.5. The book of income and expenses must be laced and numbered. On the last page of the Income and Expense Book, numbered and laced by the taxpayer, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur) (if there is a seal). On the last page of the taxpayer’s numbered and laced Income and Expense Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur). entrepreneur) (if there is a seal). (as amended by Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 N 227n)
1.6. Correction of errors in the Income and Expense Accounting Book must be justified and confirmed by the signature of the head of the organization (individual entrepreneur) indicating the date of correction and the seal of the organization (individual entrepreneur) (if there is a seal). (as amended by Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 N 227n)
II. Procedure for filling out Section I "Income and Expenses"
2.4. Column 4, in accordance with paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), reflects income determined in the manner established by paragraphs and Article 248 of the Code. (as amended by Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 N 227n)
Column 4 does not take into account:
income of an individual entrepreneur, subject to personal income tax at the tax rates provided for in paragraphs , and Article 224 of the Code, in the manner established by Chapter 23 of the Code.
Column 5 must be completed by a taxpayer applying a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses.
A taxpayer applying a simplified taxation system with the object of taxation in the form of income, in column 5 reflects:
actually incurred expenses provided for by the conditions for receiving payments to promote self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own businesses of additional jobs for the employment of unemployed citizens at the expense of the budgets of the budgetary system of the Russian Federation in accordance with programs approved by the relevant government bodies;
actual expenses incurred from financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, Article 4006).
These expenses are reflected in the manner established by paragraph 1 of Article 346.17 of the Code.
A taxpayer applying a simplified taxation system with the object of taxation in the form of income also has the right, at his discretion, to reflect in column 5 other expenses associated with the receipt of income, taxation of which is carried out in accordance with the simplified taxation system.
Help for Section I
2.6. The reference part of Section I is filled out by the taxpayer who has chosen “income reduced by the amount of expenses” as the object of taxation.
2.7. Line code 010 indicates the amount of income received by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 4 of Section I of the Income and Expense Accounting Book).
2.8. Line code 020 indicates the amount of expenses incurred by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 5 of Section I of the Income and Expense Accounting Book).
2.9. Line code 030 indicates the amount of the difference between the amount of the minimum tax paid for the previous tax period and the amount of tax calculated for the same period of time in the general procedure.
2.10. Line code 040 reflects the tax base for the tax period (line code 010 - line code 020 - line code 030).
A negative value for line code 040 is not reflected.
2.11. Line code 041 indicates the amount of losses received by the taxpayer for the tax period (line code 020 + line code 030 - line code 010).
A negative value for line code 041 is not reflected.
III. The procedure for filling out Section II "Calculation of expenses for the acquisition (construction, production) 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"
3.1. This section is filled out by a taxpayer who has chosen “income reduced by expenses” as the object of taxation.
3.2. When filling out this section, the taxpayer indicates the reporting (tax) period for which the calculation of expenses for the acquisition (construction, production, creation by the taxpayer himself) of fixed assets and intangible assets taken into account when calculating the tax base for the tax is made (I quarter, half a year, 9 months, year).
3.3. Expenses for the acquisition, construction and production of fixed assets, as well as for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition of intangible assets, the creation of intangible assets by the taxpayer himself, provided for in subparagraphs and paragraph 1 of Article 346.16 of the Code, are determined in the manner established by paragraphs and Article 346.16, subparagraph 4 of paragraph 2 of Article 346.17, paragraphs 2.1 and Article 346.25 of the Code.
Expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346.16 of the Code, are reflected in the last date of the reporting (tax) period in the amount of amounts paid. In this case, during the tax period, expenses are accepted for reporting periods in equal shares. These expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities.
3.4. Expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are reflected in the section in a positional manner separately for each object.
3.5. Column 1 indicates the serial number of the operation.
3.6. Column 2 indicates the name of the fixed asset or intangible asset in accordance with the technical passport, inventory cards and other documents for the fixed asset or intangible asset.
3.7. Column 3 indicates the date, month and year of payment for the item of fixed assets or intangible assets on the basis of primary documents (payment orders, receipts for cash receipts, other documents confirming the fact of payment).
3.8. Column 4 indicates the date, month and year of submission of documents for state registration of fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation (with the exception of fixed assets put into operation before 01/31/1998).
3.9. Column 5 indicates the day, month, year of commissioning (acceptance for accounting) of the fixed asset or intangible asset.
3.10. Column 6 indicates the initial cost of the acquired (constructed, manufactured) item of fixed assets during the period of application of the simplified taxation system and the initial cost of the acquired (created by the taxpayer himself) item of intangible assets during the application of the simplified taxation system, which are determined in the manner established by regulatory legal acts on accounting.
The initial cost of an acquired (constructed, manufactured) fixed asset during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: commissioning of a fixed asset object; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.
The initial cost of an acquired (created by the taxpayer himself) object of intangible assets during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: acceptance of the object of intangible assets for accounting, payment ( completion of payment) expenses for the acquisition (creation by the taxpayer himself) of an object of intangible assets.
3.11. Column 7 indicates the useful life of an item of fixed assets or intangible assets, determined in the manner prescribed by paragraph 3 of Article 346.16 of the Code.
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 7 is not filled in.
3.12. Column 8 indicates:
the residual value of acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to a simplified taxation system, taken into account in accordance with subparagraph 3 of paragraph 3 of Article 346.16 of the Code;
expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system, taken into account in accordance with subparagraph 1 of paragraph 3 of Article 346.16 of the Code.
When switching to a simplified taxation system for an organization from the general taxation regime, column 8 on the date of such transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset that were paid before the transition to the simplified taxation system, in the form of the difference between the purchase price (construction, manufacturing, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of the Code.
When transitioning to a simplified taxation system for an organization that applies the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of the Code, column 8 as of the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by itself) organization) of an intangible asset, determined based on their residual value as of the date of transition to payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of Article 346.5 of the Code for the period of application of Chapter 26.1 of the Code.
When transitioning to a simplified taxation system for an organization that applies a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Code, column 8 as of the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) of an intangible asset before the transition to a simplified taxation system in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) of a fixed asset and an intangible asset and the amount of depreciation accrued in the manner established by the legislation of the Russian Federation on accounting, for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.
The residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset before the transition to the simplified taxation system is indicated in column 8 in the reporting (tax) period of application of the simplified taxation system in which the most recent one of the following events: commissioning of an object of fixed assets (acceptance of an object of intangible assets for accounting), submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production, creation by the taxpayer himself) of an object of fixed assets and intangible assets.
Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system are reflected in column 8 in the reporting (tax) period in which, during the period of application of the simplified taxation system, one of the following occurred most recently events: commissioning of fixed assets; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.
Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system, have the right to apply the rules established for organizations when determining the residual value.
3.13. Column 9 indicates the number of quarters of operation in the tax period of the paid and put into operation (accepted for accounting) fixed assets or intangible assets.
3.14. Column 10 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible assets, accepted as expenses in accordance with paragraph 3 of Article 346.16 of the Code, for the tax period.
3.15. Column 11 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible asset, accepted as expenses in each quarter of the reporting (tax) period, determined as the ratio of the data in column 10 to the data in column 9.
The value of this indicator is rounded to the second decimal place.
3.16. Column 12 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax for each quarter of the tax period.
Moreover, for fixed assets or intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, this amount is determined as the product of columns 6 and 11, divided by 100 .
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) before the transition to the simplified taxation system, this amount is determined as the product of columns 8 and 11, divided by 100.
The amount of expenses related to each quarter of the tax period in this column is reflected on the last day of the reporting (tax) period in column 5 of section I of the Income and Expense Accounting Book.
3.17. Column 13 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax period. This amount of expenses is determined as the product of columns 12 and 9.
3.18. Column 14 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account as expenses when calculating the tax tax bases for previous tax periods (data from column 13 of this section for previous tax periods).
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 14 is not filled in.
3.19. Column 15 reflects the remaining costs for the acquisition (construction, production, creation by the taxpayer himself) of fixed assets and intangible assets, subject to write-off in subsequent tax periods (column 8 - column 13 - column 14).
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 15 is not filled in.
3.20. Column 16 indicates the date, month and year of disposal (sale) of the fixed asset or intangible asset.
3.21. The final line of this section for the reporting (tax) period reflects the sum of the values of indicators in columns 6, 8, 12 - 15.
IV. The procedure for filling out Section III "Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system for the tax period" (line codes 010 - 250)
4.1. This section is filled out by a taxpayer who has chosen the object of taxation in the form of income reduced by the amount of expenses, and who, based on the results of the previous tax period(s), received losses from business activities for which the simplified taxation system is applied.
The taxpayer has the right to carry forward a loss to future tax periods within 10 years following the tax period in which the loss was incurred. The taxpayer has the right to transfer to the current tax period the amount of loss received in the previous tax period. A loss not carried forward to the next year may be carried forward in whole or in part to any year out of the next nine years. If a taxpayer received losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.
4.2. Line code 010 indicates the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, and line codes 020 - 110 indicate the amount of losses by year of their formation (corresponding to the values of indicators for line codes 150 - 250 of section III Books of accounting of income and expenses for the previous tax period).
4.3. Line code 120 indicates the tax base for the expired tax period (corresponds to the value of the indicator in line code 040 of the reference part of Section I of the Book of Income and Expenses).
4.4. Line code 130 indicates the amount of losses by which the taxpayer actually reduced the tax base for the expired tax period (within the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, indicated on page 010).
4.5. Line code 140 indicates the amount of loss for the expired tax period (corresponds to the value of the indicator in line code 041 of the reference part of Section I of the Book of Income and Expenses).
4.6. Line code 150 indicates the amount of losses at the beginning of the next tax period, which the taxpayer has the right to transfer to future tax periods (corresponds to the value of the indicator for line code 010 - line code 130 + line code 140).
The value of the indicator by line code 150 is transferred to section III of the Book of Income and Expenses for the next tax period and is indicated by line code 010.
4.7. Line codes 160 - 250 indicate the amounts of losses that were not transferred when the tax base was reduced for the past tax period, by the year of their formation. The sum of the indicator values for line codes 160 - 250 corresponds to the indicator value for line code 150 of Section III of the Book of Income and Expenses.
The values of indicators for line codes 160 - 250 are transferred to section III of the Book of Income and Expenses for the next tax period and are indicated by line codes 020 - 110.
V. The procedure for filling out Section IV "Expenses provided for in 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"
5.1. This section is filled out by the taxpayer who has chosen “income” as the object of taxation.
5.2. This section reflects insurance premiums, temporary disability benefits paid to employees and payments (contributions) under voluntary personal insurance contracts provided for in paragraph 3.1 of Article 346.21 of the Code, which reduce the amount of tax paid in connection with the use of the simplified taxation system (advance tax payments).
5.3. Column 1 indicates the serial number of the transaction being registered.
5.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
5.5. Column 3 indicates the period for which insurance premiums were paid and temporary disability benefits provided for in columns 4 - 9 were made.
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 N 227n)
5.9. Column 7 reflects insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.
5.10. Column 8 reflects the costs of paying, in accordance with the legislation of the Russian Federation, temporary disability benefits (with the exception of industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law "On Mandatory Social Benefits". insurance in case of temporary disability and in connection with maternity", to the extent not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, under contracts with employers in favor of employees for the case of their temporary disability (with the exception of industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood."
5.11. In column 9, payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary disability of the employee, which is paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”)
6.1. This Section is completed by the taxpayer who has chosen “income” as the object of taxation.
6.2. This section reflects the amount of the paid trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which a trade fee is established in accordance with Chapter 33 of the Code.
6.3. Column 1 indicates the serial number of the transaction being registered.
6.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
6.5. Column 3 indicates the period for which the trade fee was paid.
Appendix No. 4
to the order of the Ministry of Finance
Russian Federation
dated October 22, 2012 N 135n
ORDER
COMPLETING THE INCOME ACCOUNTING BOOK FOR INDIVIDUAL ENTREPRENEURS APPLYING THE PATENT TAX SYSTEM
I. General requirements
1.1. Individual entrepreneurs applying the patent taxation system (hereinafter referred to as taxpayers) maintain the Income Book of individual entrepreneurs applying the patent taxation system (hereinafter referred to as the Income Accounting Book), in which, in chronological order, based on primary documents, they reflect in a positional way all business transactions related to receipt of income from sales in the tax period (the period for which the patent was received).
1.2. Taxpayers must ensure the completeness, continuity and reliability of accounting for income from sales received in connection with the implementation of types of business activities, taxation of which is carried out under the patent taxation system.
1.3. The Income Book is maintained in Russian. Primary accounting documents compiled in a foreign language or languages of the peoples of the Russian Federation must have a line-by-line translation into Russian.
1.4. The income accounting book can be kept both on paper and in electronic form. When maintaining the Income Book in electronic form, taxpayers are required to print it out on paper at the end of the tax period. For each tax period, a new Income Accounting Book is opened.
1.5. The income accounting book must be laced and numbered. On the last page of the Income Accounting Book, numbered and laced by the taxpayer, the number of pages it contains is indicated, which is confirmed by the taxpayer’s signature and sealed with the taxpayer’s seal (if any).
On the last page, numbered and laced by the taxpayer of the Income Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the taxpayer’s signature and sealed with the taxpayer’s seal (if any).
1.6. Correction of errors in the Income Book must be justified and confirmed by the taxpayer’s signature, indicating the date of correction and the taxpayer’s stamp (if any).
II. Procedure for filling out Section I "Income"
2.1. Column 1 indicates the serial number of the transaction being registered.
2.2. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
2.3. Column 3 indicates the content of the registered transaction.
2.4. Column 4 reflects income from sales received in connection with the implementation of business activities specified in the patent, and determined in accordance with Article 249 of the Code. The procedure for determining, recognizing and accounting for income from sales under the patent taxation system is established by paragraphs - Article 346.53 of the Code.
Column 4 does not take into account income received from other types of business activities, the taxation of which is carried out in accordance with other taxation regimes.
Appendix No. 1
to the order of the Ministry
dated October 22, 2012 N 135n
BOOK
accounting of income and expenses of organizations and
individual entrepreneurs using
simplified taxation system
Section I. Income and expenses (in the first and second quarters and for the first half of the year)
Section I. Income and expenses (in the third and fourth quarters and for the second half of the year)
Help for Section I
Section II. Calculation of costs for the acquisition of fixed assets and intangible assets
Section IV. Expenses provided for in clause 3.1 of Art. 346.21 (contributions to the WBF)
Section III. Calculation of the amount of loss that reduces the tax base for tax
Appendix No. 1
to the order of the Ministry
Section V. The amount of the trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which the trade fee is established
for___________________________ 20___ year
Reporting (tax) period
| No. | Date and number of the primary document | The period for which the trade fee was paid | Amount of trade fee paid |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| Total for the first quarter | |||
| Total for the second quarter | |||
| Total for the half year | |||
| Total for the third quarter | |||
| Total for 9 months | |||
| Total for the fourth quarter | |||
| Total for the year | |||
Appendix No. 2
to the order of the Ministry
finance of the Russian Federation
dated December 7, 2016 No. 227n
"On amendments to the order of the Ministry of Finance of the Russian Federation
dated October 22, 2012 N 135n"
VI. The procedure for filling out Section V “The amount of the trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which the trade fee is established, for the reporting (tax) period »
6.1. This Section is filled out by the taxpayer who has chosen “income” as the object of taxation.
6.2. This section reflects the amount of the paid trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which a trade fee is established in accordance with Chapter 33 of the Code.
6.3. Column 1 indicates the serial number of the transaction being registered.
6.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
6.5. Column 3 indicates the period for which the trade fee was paid.
6.6. Column 4 indicates the amount of the trade fee paid.
Appendix No. 2
to the order of the Ministry
finance of the Russian Federation
dated October 22, 2012 N 135n
The procedure for filling out the Book of Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System
I. General requirements
1.1. Organizations and individual entrepreneurs applying the simplified taxation system (hereinafter referred to as taxpayers) maintain a Book of accounting of income and expenses of organizations and individual entrepreneurs applying a simplified taxation system (hereinafter referred to as the Book of accounting of income and expenses), in which, in chronological order, based on primary documents, positional way to reflect all business transactions for the reporting (tax) period.
1.2. Taxpayers must ensure the completeness, continuity and reliability of recording the indicators of their activities necessary for calculating the tax base and the amount of tax.
1.3. The Book of Income and Expenses is maintained in Russian. Primary accounting documents compiled in a foreign language or languages of the peoples of the Russian Federation must have a line-by-line translation into Russian.
1.4. The book of income and expenses can be kept both on paper and in electronic form. When maintaining the Book of Income and Expenses in electronic form, taxpayers are required to print it out on paper at the end of the reporting (tax) period. For each tax period, a new Book of Income and Expenses is opened.
1.5. The book of income and expenses must be laced and numbered. On the last page of the Income and Expense Book, numbered and laced by the taxpayer, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur - if there is one). On the last page of the taxpayer’s numbered and laced Income and Expense Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur). entrepreneur - if available).
1.6. Correction of errors in the Income and Expense Accounting Book must be justified and confirmed by the signature of the head of the organization (individual entrepreneur) indicating the date of correction and the seal of the organization (individual entrepreneur - if any).
II. Procedure for filling out Section I “Income and Expenses”
2.4. Column 4, in accordance with paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), reflects income, which includes income from sales, determined in accordance with Article 249 of the Code, and non-operating income, determined in accordance with Article 250 of the Code. The procedure for recognizing and accounting for income when determining the tax base for taxes paid in connection with the application of the simplified taxation system is established by paragraphs 1, 3 and 5 of Article 346.17, paragraphs 1 - 5, 8 of Article 346.18, paragraph 1 of Article 346.25 of the Code.
Column 4 does not take into account:
income of an organization subject to corporate income tax at the tax rates provided for in paragraphs 3 and 4 of Article 284 of the Code, in the manner established by Chapter 25 of the Code;
income of an individual entrepreneur, subject to personal income tax at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of the Code, in the manner established by Chapter 23 of the Code.
In accordance with subparagraph 1 of paragraph 1 of Article 346.25 of the Code, organizations that, before the transition to the simplified taxation system when calculating corporate income tax, used the accrual method, when transitioning to the simplified taxation system in column 4 on the date of transition to the simplified taxation system, reflect in their income amounts of money funds received before the transition to a simplified taxation system in payment for contracts, the execution of which the taxpayer carries out after the transition to a simplified taxation system.
In accordance with subparagraph 3 of paragraph 1 of Article 346.25 of the Code, funds received after the transition to a simplified tax system are not included in the tax base if, according to the rules of tax accounting on an accrual basis, these amounts were included in income when calculating the tax base for corporate income tax.
2.5. In column 5, the taxpayer reflects the expenses specified in paragraph 1 of Article 346.16 of the Code. The procedure for recognizing and accounting for expenses when determining the tax base for tax paid in connection with the application of the simplified taxation system is established by paragraphs 2 - 4 of Article 346.16, paragraphs 2 - 5 of Article 346.17, paragraphs 2, 3, 5, 7 and 8 of Article 346.18 and paragraphs 1, 2.1, 4 and 6 of Section 346.25 of the Code.
Column 5 must be completed by a taxpayer applying a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses.
A taxpayer applying a simplified taxation system with the object of taxation in the form of income, in column 5 reflects:
actually incurred expenses provided for by the conditions for receiving payments to promote self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own businesses of additional jobs for the employment of unemployed citizens at the expense of the budgets of the budgetary system of the Russian Federation in accordance with programs approved by the relevant government bodies;
actual expenses incurred from financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, Article 4006).
A taxpayer applying a simplified taxation system with the object of taxation in the form of income also has the right, at his discretion, to reflect in column 5 other expenses associated with the receipt of income, taxation of which is carried out in accordance with the simplified taxation system.
Help for Section I
2.6. The reference part of Section I is filled out by the taxpayer who has chosen “income reduced by the amount of expenses” as the object of taxation.
2.7. Line code 010 indicates the amount of income received by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 4 of Section I of the Income and Expense Accounting Book).
2.8. Line code 020 indicates the amount of expenses incurred by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 5 of Section I of the Income and Expense Accounting Book).
2.9. Line code 030 indicates the amount of the difference between the amount of the minimum tax paid for the previous tax period and the amount of tax calculated for the same period of time in the general procedure.
2.10. Line code 040 reflects the tax base for the tax period (line code 010 - line code 020 - line code 030).
A negative value for line code 040 is not reflected.
2.11. Line code 041 indicates the amount of losses received by the taxpayer for the tax period (line code 020 + line code 030 - line code 010).
A negative value for line code 041 is not reflected.
3.1. This section is filled out by a taxpayer who has chosen “income reduced by expenses” as the object of taxation.
3.2. When filling out this section, the taxpayer indicates the reporting (tax) period for which the calculation of expenses for the acquisition (construction, production, creation by the taxpayer himself) of fixed assets and intangible assets taken into account when calculating the tax base for the tax is made (I quarter, half a year, 9 months, year).
3.3. Expenses for the acquisition, construction and production of fixed assets, as well as for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition of intangible assets, the creation of intangible assets by the taxpayer himself, provided for in subparagraphs 1 and 2 of paragraph 1 of Article 346.16 of the Code , are determined in the manner established by paragraphs 3 and 4 of Article 346.16, subparagraph 4 of paragraph 2 of Article 346.17, paragraphs 2.1 and 4 of Article 346.25 of the Code.
Expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346.16 of the Code, are reflected in the last date of the reporting (tax) period in the amount of amounts paid. In this case, during the tax period, expenses are accepted for reporting periods in equal shares. These expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities.
3.4. Expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are reflected in the section in a positional manner separately for each object.
3.5. Column 1 indicates the serial number of the operation.
3.6. Column 2 indicates the name of the fixed asset or intangible asset in accordance with the technical passport, inventory cards and other documents for the fixed asset or intangible asset.
3.7. Column 3 indicates the date, month and year of payment for the item of fixed assets or intangible assets on the basis of primary documents (payment orders, receipts for cash receipts, other documents confirming the fact of payment).
3.8. Column 4 indicates the date, month and year of submission of documents for state registration of fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation (with the exception of fixed assets put into operation before 01/31/1998).
3.9. Column 5 indicates the day, month, year of commissioning (acceptance for accounting) of the fixed asset or intangible asset.
3.10. Column 6 indicates the initial cost of the acquired (constructed, manufactured) item of fixed assets during the period of application of the simplified taxation system and the initial cost of the acquired (created by the taxpayer himself) item of intangible assets during the application of the simplified taxation system, which are determined in the manner established by regulatory legal acts on accounting.
The initial cost of an acquired (constructed, manufactured) fixed asset during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: commissioning of a fixed asset object; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.
The initial cost of an acquired (created by the taxpayer himself) object of intangible assets during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: acceptance of the object of intangible assets for accounting, payment ( completion of payment) expenses for the acquisition (creation by the taxpayer himself) of an object of intangible assets.
In accordance with paragraph 4 of Article 346.16 of the Code, expenses for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets for the purposes of Chapter 26.2 of the Code are determined taking into account the provisions of paragraph 2 of Article 257 of the Code, which establish what applies to these expenses. Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment are reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: commissioning of a fixed asset facility; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.
3.11. Column 7 indicates the useful life of an item of fixed assets or intangible assets, determined in the manner prescribed by paragraph 3 of Article 346.16 of the Code.
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 7 is not filled in.
3.12. Column 8 indicates:
the residual value of acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to a simplified taxation system, taken into account in accordance with subparagraph 3 of paragraph 3 of Article 346.16 of the Code;
expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system, taken into account in accordance with subparagraph 1 of paragraph 3 of Article 346.16 of the Code.
In accordance with paragraph 3 of Article 346.16 of the Code, if the taxpayer has switched to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in accordance with paragraphs 2.1 and 4 of the article Code 346.25 order.
When switching to a simplified taxation system for an organization from the general taxation regime, column 8 on the date of such transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset that were paid before the transition to the simplified taxation system, in the form of the difference between the purchase price (construction, manufacturing, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of the Code.
When transitioning to a simplified taxation system for an organization applying the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of the Code, column 8 as of the date of the specified transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by itself) organization) of an intangible asset, determined based on their residual value as of the date of transition to payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of Article 346.5 of the Code for the period of application of Chapter 26.1 of the Code.
When transitioning to a simplified taxation system for an organization that applies a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Code, column 8 as of the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) of an intangible asset before the transition to a simplified taxation system in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) of a fixed asset and an intangible asset and the amount of depreciation accrued in the manner established by the legislation of the Russian Federation on accounting, for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.
The residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset before the transition to the simplified taxation system is indicated in column 8 in the reporting (tax) period of application of the simplified taxation system in which the most recent one of the following events: commissioning of an object of fixed assets (acceptance of an object of intangible assets for accounting), submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production, creation by the taxpayer himself) of an object of fixed assets and intangible assets.
Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system are reflected in column 8 in the reporting (tax) period in which, during the period of application of the simplified taxation system, one of the following occurred most recently events: commissioning of fixed assets; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.
Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system, have the right to apply the rules established for organizations when determining the residual value.
3.13. Column 9 indicates the number of quarters of operation in the tax period of the paid and put into operation (accepted for accounting) fixed assets or intangible assets.
3.14. Column 10 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible assets, accepted as expenses in accordance with paragraph 3 of Article 346.16 of the Code, for the tax period.
3.15. Column 11 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible asset, accepted as expenses in each quarter of the reporting (tax) period, determined as the ratio of the data in column 10 to the data in column 9.
The value of this indicator is rounded to the second decimal place.
3.16. Column 12 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax for each quarter of the tax period.
Moreover, for fixed assets or intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, this amount is determined as the product of columns 6 and 11, divided by 100 .
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) before the transition to the simplified taxation system, this amount is determined as the product of columns 8 and 11, divided by 100.
The amount of expenses related to each quarter of the tax period in this column is reflected on the last day of the reporting (tax) period in column 5 of section I of the Income and Expense Accounting Book.
3.17. Column 13 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax period. This amount of expenses is determined as the product of columns 12 and 9.
3.18. Column 14 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account as expenses when calculating the tax tax bases for previous tax periods (data from column 13 of this section for previous tax periods).
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 14 is not filled in.
3.19. Column 15 reflects the remaining costs for the acquisition (construction, production, creation by the taxpayer himself) of fixed assets and intangible assets, subject to write-off in subsequent tax periods (column 8 - column 13 - column 14).
For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 15 is not filled in.
3.20. Column 16 indicates the date, month and year of disposal (sale) of the fixed asset or intangible asset.
3.21. The final line of this section for the reporting (tax) period reflects the sum of the values of indicators in columns 6, 8, 12 - 15.
IV. The procedure for filling out Section III “Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system” (line codes 010 - 200)
4.1. This section is filled out by a taxpayer who has chosen the object of taxation in the form of income reduced by the amount of expenses, and who, based on the results of the previous tax period(s), received losses from business activities in respect of which the simplified taxation system is applied.
The taxpayer has the right to carry forward a loss to future tax periods within 10 years following the tax period in which the loss was incurred. The taxpayer has the right to transfer to the current tax period the amount of loss received in the previous tax period. A loss not carried forward to the next year may be carried forward in whole or in part to any year out of the next nine years. If a taxpayer received losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.
4.2. Line code 010 indicates the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, and line codes 020 - 110 indicate the amount of losses by year of their formation (corresponding to the values of indicators for line codes 150 - 250 of section III Books of accounting of income and expenses for the previous tax period).
4.3. Line code 120 indicates the tax base for the expired tax period (corresponds to the value of the indicator in line code 040 of the reference part of Section I of the Book of Income and Expenses).
4.4. Line code 130 indicates the amount of losses by which the taxpayer actually reduced the tax base for the expired tax period (within the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, indicated on page 010).
4.5. Line code 140 indicates the amount of loss for the expired tax period (corresponds to the value of the indicator in line code 041 of the reference part of Section I of the Book of Income and Expenses).
4.6. Line code 150 indicates the amount of losses at the beginning of the next tax period, which the taxpayer has the right to transfer to future tax periods (corresponds to the value of the indicator for line code 010 - line code 130 + line code 140).
The value of the indicator by line code 150 is transferred to section III of the Book of Income and Expenses for the next tax period and is indicated by line code 010.
4.7. Line codes 160 - 250 indicate the amounts of losses that were not transferred when the tax base was reduced for the past tax period, by the year of their formation. The sum of the indicator values for line codes 160 - 250 corresponds to the indicator value for line code 150 of Section III of the Book of Income and Expenses.
The values of indicators for line codes 160 - 250 are transferred to section III of the Book of Income and Expenses for the next tax period and are indicated by line codes 020 - 110.
V. The procedure for filling out Section IV “Expenses provided for in paragraph 3.1 of Article 346.21 of the Code, reducing the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments)”
5.1. This section is filled out by the taxpayer who has chosen “income” as the object of taxation.
5.2. This section reflects insurance premiums, temporary disability benefits paid to employees and payments (contributions) under voluntary personal insurance contracts provided for in paragraph 3.1 of Article 346.21 of the Code, which reduce the amount of tax paid in connection with the use of the simplified taxation system (advance tax payments).
5.3. Column 1 indicates the serial number of the transaction being registered.
5.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
5.5. Column 3 indicates the period for which insurance premiums were paid and temporary disability benefits provided for in columns 4 - 9 were made.
5.6. Column 4 reflects insurance contributions for compulsory pension insurance.
Individual entrepreneurs who do not make payments and other remuneration to individuals reflect in this column the paid insurance contributions to the Pension Fund of the Russian Federation in the amount determined based on the cost of the insurance year.
Individual entrepreneurs making payments and other remuneration to individuals reflect in this column the insurance premiums paid to the Pension Fund of the Russian Federation for themselves in the amount determined based on the cost of the insurance year, and the insurance premiums paid (within the calculated amounts) for individuals.
5.7. Column 5 reflects insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.
5.8. Column 6 reflects insurance premiums for compulsory health insurance.
Individual entrepreneurs who do not make payments and other remuneration to individuals reflect in this column the paid insurance contributions to the Federal Compulsory Health Insurance Fund in the amount determined based on the cost of the insurance year.
Individual entrepreneurs making payments and other remuneration to individuals reflect in this column the insurance premiums paid to the Federal Compulsory Health Insurance Fund for themselves in the amount determined based on the cost of the insurance year, and the insurance premiums paid (within the calculated amounts) for individuals.
5.9. Column 7 reflects insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.
5.10. Column 8 reflects the costs of paying temporary disability benefits in accordance with the legislation of the Russian Federation (with the exception of industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 year N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity , under agreements with employers in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity."
5.11. In column 9, payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary employee disability, which is paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”
5.12. Column 10 reflects the total amount of insurance premiums paid to employees of temporary disability benefits and payments (contributions) under voluntary personal insurance contracts for the reporting (tax) period (corresponds to the sum of the values of the total line indicators for the reporting (tax) period in columns 4 - 9) .
Appendix No. 3
to the order of the Ministry
finance of the Russian Federation
dated October 22, 2012 N 135n
BOOK
accounting for the income of individual entrepreneurs using the patent taxation system
Section I. Income (for the tax period)
Appendix No. 4
to the order of the Ministry
finance of the Russian Federation
dated October 22, 2012 N 135n
The procedure for filling out the Income Book for individual entrepreneurs using the patent tax system
I. General requirements
1.1. Individual entrepreneurs applying the patent taxation system (hereinafter referred to as taxpayers) maintain the Income Book of individual entrepreneurs applying the patent taxation system (hereinafter referred to as the Income Accounting Book), in which, in chronological order, based on primary documents, they reflect in a positional way all business transactions related to receipt of income from sales in the tax period (the period for which the patent was received).
1.2. Taxpayers must ensure the completeness, continuity and reliability of accounting for income from sales received in connection with the implementation of types of business activities, taxation of which is carried out under the patent taxation system.
1.3. The Income Book is maintained in Russian. Primary accounting documents compiled in a foreign language or languages of the peoples of the Russian Federation must have a line-by-line translation into Russian.
1.4. The income accounting book can be kept both on paper and in electronic form. When maintaining the Income Book in electronic form, taxpayers are required to print it out on paper at the end of the tax period. For each tax period, a new Income Accounting Book is opened.
1.5. The income accounting book must be laced and numbered. On the last page of the Income Accounting Book, numbered and laced by the taxpayer, the number of pages it contains is indicated, which is confirmed by the taxpayer’s signature and sealed with the taxpayer’s seal (if any).
On the last page, numbered and laced by the taxpayer of the Income Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the taxpayer’s signature and sealed with the taxpayer’s seal (if any).
1.6. Correction of errors in the Income Book must be justified and confirmed by the taxpayer’s signature, indicating the date of correction and the taxpayer’s stamp (if any).
II. Procedure for filling out Section I “Income”
2.1. Column 1 indicates the serial number of the transaction being registered.
2.2. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.
2.3. Column 3 indicates the content of the registered transaction.
2.4. Column 4 reflects income from sales received in connection with the implementation of business activities specified in the patent, and determined in accordance with Article 249 of the Code. The procedure for determining, recognizing and accounting for income from sales under the patent taxation system is established by paragraphs 2 - 5 of Article 346.53 of the Code.
Column 4 does not take into account income received from other types of business activities, the taxation of which is carried out in accordance with other taxation regimes.
Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n (as amended on December 7, 2016) “On approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the Book of accounting of income of individual entrepreneurs using the patent taxation system, and their Procedures filling" (Registered with the Ministry of Justice of Russia on December 21, 2012 N 26233)
- Appendix No. 1. Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Form)
- II. Calculation of expenses for the acquisition (construction, production) 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
- III. Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system
- IV. Expenses provided for in 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)
- V. The amount of the trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which the trade fee is established
Order of the Ministry of Finance of the Russian Federation of October 22, 2012 N 135n
"On approval of the forms of the Income and Expense Book of organizations and individual entrepreneurs using the simplified taxation system, the Income Book of individual entrepreneurs using the patent taxation system, and the Procedure for filling them out"
With changes and additions from:
In accordance with Article 346.24 and paragraph 1 of Article 346.53 of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2002, N 30, Art. 3021; 2005, N 30, Art. 3112; 2012, N 26, Article 3447) I order:
1. Approve the form of the Book of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, in accordance with Appendix No. 1 to this order.
2. Approve the Procedure for filling out the Book of Income and Expenses of organizations and individual entrepreneurs applying the simplified taxation system, in accordance with Appendix No. 2 to this order.
3. Approve the form of the Income Book for individual entrepreneurs applying the patent taxation system, in accordance with Appendix No. 3 to this order.
4. Approve the Procedure for filling out the Income Book of individual entrepreneurs applying the patent tax system, in accordance with Appendix No. 4 to this order.
5. Recognize as invalid the order of the Ministry of Finance of the Russian Federation dated December 31, 2008 N 154n “On approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using a simplified taxation system, the Book of accounting of income of individual entrepreneurs using a simplified taxation system based on a patent , and the Procedure for filling them out" (registered with the Ministry of Justice of the Russian Federation on February 10, 2009, registration number 13290; Rossiyskaya Gazeta dated March 4, 2009 N 36).
The form of the Book of Accounting of Income and Expenses of organizations and individual entrepreneurs using the simplified tax system and the procedure for filling it out have been re-approved. This is due to changes in tax legislation.
In particular, the Tax Code of the Russian Federation established new categories of expenses that reduce the amount of tax (advance payments). These are contributions to extra-budgetary state funds, temporary disability benefits (except for industrial accidents and occupational diseases) at the expense of the employer, payments (contributions) under voluntary personal insurance contracts. A separate section is provided for these expenses in the new form.
From 01/01/2013, instead of the simplified tax system based on a patent, a patent taxation system is introduced. The form of the Income Book for individual entrepreneurs using this system and the procedure for filling it out have been approved.
The order approving the previous form of the Income and Expense Book of organizations and individual entrepreneurs using the simplified tax system, as well as the form of the Income Book of individual entrepreneurs using the simplified tax system on the basis of a patent, was declared invalid.
The order comes into force after a month from the date of its official publication.
Order of the Ministry of Finance of the Russian Federation dated October 22, 2012 N 135n “On approval of the forms of the Book of Income and Expenses of Organizations and Individual Entrepreneurs using the Simplified Taxation System, the Book of Income of Individual Entrepreneurs using the Patent Taxation System, and the Procedures for Completing Them”
