Tax registers in the tax code. Tax registers for income tax: samples

Data from primary documents is grouped in accordance with the requirements of tax legislation in specially developed analytical tax accounting registers, which are consolidated forms of data systematization without distribution (reflection) among accounts. The forms of tax accounting registers and the procedure for reflecting analytical data in them are developed by the taxpayer independently and are established by appendices for tax purposes (Article 314 of the Tax Code of the Russian Federation).

The forms of analytical tax accounting registers must necessarily contain the following details: name of the register; period (date) of compilation; transaction meters in physical and monetary terms; content of business transactions; signature (decryption of signature) of the person responsible for compiling these registers.

Tax accounting registers are maintained in the form of special forms on paper, electronically and (or) any computer media. Tax accounting data is grouped in registers by continuously reflecting accounting objects in chronological order. Analytical accounting is organized by the taxpayer in such a way that it is possible to trace the order of formation of the tax base.

When storing tax accounting registers, they must be protected from unauthorized corrections. Correction of an error in the tax accounting register must be justified and confirmed by the signature of the responsible person who made the correction, indicating the date and justification for the correction made.

Tax accounting can be organized both in independent tax accounting registers and in accounting registers, supplemented with details necessary for the calculation.

In this case, tax accounting indicators in registers can:

Match accounting indicators;

Have a different value calculated in a separate register.

The first option arises if the tax and accounting requirements coincide and only the appropriate construction of an analytical section of the accounting registers is necessary, and also if the accounting rules allow for variability in the reflection of business transactions and, among other things, there is an option that coincides with the requirements of tax accounting .

The second option occurs when tax and accounting requirements do not coincide under any circumstances.

The use of accounting registers for tax accounting is possible provided that tax accounting is maintained on an accrual basis. With the cash method, this is impossible, since the requirements of accounting and tax accounting regarding the moment of recording business transactions do not coincide.

The Information Message of the Ministry of Taxes of Russia “Tax accounting system recommended by the Ministry of Taxes of Russia for calculating profits in accordance with the norms of Chapter 25” provides a number of concepts used in maintaining tax accounting registers:

Objects of tax accounting - property,
- obligations and business transactions of the organization, the valuation of which determines the size of the tax base of the current reporting tax period or the tax base of subsequent periods;
- tax accounting units - tax accounting objects, information about which is used for more than one reporting (tax) period; - tax accounting indicators - a list of characteristics essential for the accounting object;
tax accounting data - information about the value or other characteristics of indicators (indicator value) defining the object of accounting, reflected in development tables, accountant’s certificates and other taxpayer documents that group information about taxable objects.

Registers of intermediate settlements

1. Register-calculation Formation of the cost of an accounting object.
2. Register-calculation Accounting for depreciation.
3. Register-calculation of the cost of written-off raw materials and (or) materials using the FIFO (LIFO) method.
4. Register-calculation of the cost of written-off goods using the FIFO (LIFO) method.
5. Register-calculation of the cost of raw materials/materials written off in the even period.
6. Register of accounting for doubtful and hopeless inventory results as of the reporting date.
7. Register-calculation of the reserve for doubtful debts of the current reporting (tax) period.
8. Accounting register based on inventory results as of the reporting date.
9. Register of accounting of contracts for voluntary workers.
10. Register of cost accounting for voluntary insurance of employees.
11. Register-calculation of expenses for voluntary insurance of employees of the current period.
12. Register-calculation of repair costs for the current reporting period.
13. Register-calculation of repair costs taken into account in the current and future periods.
14. Register of accounting for non-operating expenses on transactions of assignment of rights of claim relating to future periods.
15. Register-calculation of reserve costs for warranty repairs.
16. Register-calculation of the coefficient for recalculating the reserve for warranty repairs.

Registers for recording the status of a tax accounting unit

1. Register of information about the object.
2. Register of information about the object of intangible assets.
3. Register of information on purchased consignments of goods accounted for using the FIFO (LIFO) method.
4. Register of information on purchased batches of raw materials/materials accounted for using the FIFO (LIFO) method.
5. Register of information on the movement of goods accounted for using the average cost method.
6. Register of information on the movement of purchased raw materials/materials accounted for using the average cost method.
7. Register for accounting for deferred expenses.
8. Register of analytical accounting of transactions on the movement of receivables.
9. Register of accounting for transactions related to the movement of accounts payable.
10. Register of accounting of settlements with the budget.
11. Register of movement of reserve for doubtful debts.
12. Register for accounting expenses for warranty repairs.
13. Register of accounting for settlements of penalties.

Business transaction registers

1. Register of accounting for transactions of acquisition of property (works, services, rights).
2. Register of accounting for disposal operations of property (work, services, rights).
3. Receipts register.
4. Cash expense register.
5. Register for recording the amounts of accrued penalties.
6. Register for accounting of labor costs.
7. Register for accrual of taxes included in expenses.

Reporting data generation registers

1. Register-calculation of depreciation of fixed assets.
2. Register-calculation of the cost of goods written off (sold) in the reporting period.
3. Register for accounting for other expenses of the current period.
4. Register-calculation Financial result from the sale of depreciable property.
5. Register for recording the cost of sold other property.
6. Register-calculation of accounting for the balance of transportation costs.
7. Register for accounting of non-operating expenses.
8. Register-calculation Financial result from the implementation of rights that were previously acquired as part of the transaction for the provision of financial services (clause 3).
9. Register-calculation Financial result from the assignment of rights of claim (expenses for the sale of rights, except for situations of sale of previously acquired rights).
10. Register of income accounting for the current period.
11. Register for accounting losses of service industries.
12. Register-calculation Financial result from the activities of service industries and farms.

Registers of accounting of target funds by non-profit organizations

1. Register of receipts of target funds.
2. Register for recording the use of target proceeds.
3. Register of accounting for earmarked funds used for purposes other than their intended purpose.

Analytical registers must be interconnected with tax returns and calculations.

Registers of intermediate settlements are intended to reflect and store information on the procedure for the taxpayer to carry out calculations of intermediate indicators necessary for the formation of the tax base in the manner prescribed by Chapter 25 of the Tax Code of the Russian Federation. Interim indicators are understood as indicators for which there are no corresponding separate lines in the declaration, i.e. Although their values ​​are involved in the formation of reporting data, they are not fully involved through a special calculation or as part of a summary indicator. The indicators of the registers of this group must fully reflect all stages of intermediate calculations and the value of all indicators involved in the calculation.

Registers for recording the status of a tax accounting unit are a source of systematized information about the status of indicators of an accounting object, information about which is used for more than one reporting (tax) period. Maintaining the register should ensure the reflection of information about the state of the accounting object for each current date and changes in the state of tax accounting objects over time.

Business transaction registers are a source of systematic information about operations carried out by an organization that in one way or another affect the size of the tax base in the current or future periods. This list includes all the main operations related to the loss or acquisition of ownership of objects of civil rights (property, including money, works, legal services) in transactions with third parties. In relation to operations carried out by the organization to recognize debts and other objects of taxation established by the Code, the list may be supplemented. In particular, it does not contain registers for recording operations to identify inventory results, revaluation of property (except for depreciable property and securities), etc.

Maintaining reporting data generation registers provides information on the procedure for obtaining the values ​​of specific tax return lines. At the same time, in these registers, as a result of calculations, other information is identified and systematized, transferred to registers for recording the status of a tax accounting unit or registers for intermediate settlements.

M.P. Zakharova, lawyer

Are all tax accounting documents registers?

For the absence or incorrect filling of which tax registers can you be fined under Art. 120 Tax Code of the Russian Federation

According to Art. 120 NK May be fine:

• <если>violations were committed during one tax period and did not result in an understatement of the tax base - 10,000 rubles;
• <если>violations committed during more than one tax period - 30,000 rubles;
• <если>violations resulted in an understatement of the tax base - 20% of the amount of unpaid tax, but not less than 40,000 rubles.

After many years of discussion about the need to introduce tax liability for the absence of tax accounting registers or their incorrect filling out, such liability appeared in the Tax Code of the Russian Federation. Since September 3 last year, a gross violation of the rules for accounting for income and expenses and objects of taxation is considered, in particular And Art. 120 Tax Code of the Russian Federation; subp. “c” clause 45 of Art. 1, paragraph 1, art. 10 Federal Law dated July 27, 2010 No. 229-FZ:

• lack of tax accounting registers;
• systematic (twice or more times during a calendar year) untimely or incorrect reflection in the tax registers of transactions, cash flows, tangible assets, intangible assets and financial investments.

There is no doubt that the tax authorities, guided by the updated Art. 120 of the Tax Code of the Russian Federation, they will be fined for the absence or incorrect filling out of books of purchases and sales, books of accounting for income and expenses of simplifiers, and income tax registers.

“If, according to the Tax Code of the Russian Federation, a taxpayer is obliged to maintain any accounting document for the purpose of calculating tax, then this document can rightfully be classified as a tax accounting register. Such documents, in particular, include books of sales and purchases, a book of income and expenses, although they are not called registers. Therefore, the absence or systematic incorrect filling out of books of purchases and sales, books of accounting for income and expenses of simplifiers are a gross violation of the rules for accounting for income and expenses and objects of taxation, responsibility for which is established by Art. 120 Tax Code of the Russian Federation.
Rules for maintaining tax accounting registers provided for in Art. 313 of the Tax Code of the Russian Federation, assume a certain amount of taxpayer freedom, but their maintenance is mandatory. And for their absence, taxpayers can also be fined under Art. 120 Tax Code of the Russian Federation.”

Is this really true?

What are tax registers

When making amendments, the developers lost sight of the fact that the first part of the Tax Code of the Russian Federation does not define the concept of a tax accounting register. Registers are only mentioned in passing there I clause 4 art. 88 Tax Code of the Russian Federation. In particular, it is said that during a desk audit, the taxpayer can submit to the inspectorate extracts from tax registers.

The Accounting Law contains the concept of an accounting register A clause 1 art. 10 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. However, it is also impossible to derive the concept of a tax register from it. After all, this is a term of tax legislation, and it should be defined by N TO clause 3 art. 11 Tax Code of the Russian Federation.

The concept of a tax register can be found in Chap. 25 “Corporation income tax”. Thus, analytical tax accounting registers are consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of this chapter, without distribution among accounting accounts. The registers must systematize and accumulate information from primary documents accepted for accounting and analytical tax accounting data for calculating tax bases s Art. 314 Tax Code of the Russian Federation.

Agree, the definition is very successful. And, for example, the books of accounting for income and expenses of simplifiers are quite consistent with it. But it is impossible to extend the concept of a register, given for the purposes of income tax, to other taxes without a special indication of this directly in the Tax Code I Decision of the Supreme Arbitration Court of the Russian Federation dated January 26, 2005 No. 16141/04. But he’s not there.

As we can see, the elements of the offense in Art. 120 of the Tax Code is not formulated clearly enough, and this contradicts the principles of establishing liability And clause 4 of the motivational part of the Determination of the Constitutional Court of the Russian Federation dated December 6, 2001 No. 257-O.

Attention

According to Art. 120 of the Tax Code of the Russian Federation, you can be fined for the absence or incorrect completion of only documents directly named tax registers in the Tax Code of the Russian Federation.

This means that this is a rare case when we can talk about the ambiguity of tax legislation, which should be interpreted in favor of the taxpayer A clause 7 art. 3 Tax Code of the Russian Federation. Therefore, if the Code does not directly call any document a tax register, then it is impossible to fine for its absence or incorrect filling out.

These are general rules. Now let’s look at what specific tax documents can be called registers.

Books of purchases and sales

All VAT payers must keep books of purchases and sales. But they are not called tax accounting registers or Codec With clause 3 art. 169 Tax Code of the Russian Federation, not even the Rules for maintaining these books G approved Decree of the Government of the Russian Federation dated December 2, 2000 No. 914. It’s funny, but we can say that the Russian Ministry of Finance itself does not consider purchase and sales books to be registers. If we look at the Procedure for filling out a VAT tax return developed by him, we will see that it is compiled on the basis of sales books, purchase books and data from tax accounting registers A clause 4 of the Procedure for filling out a tax return for value added tax, approved. By Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n.

Conclusion

Despite the fact that both accountants and courts often refer to books of purchases and sales as tax ledgers And Resolution of the Federal Antimonopoly Service of the Eastern Military District dated August 24, 2009 No. A82-15261/2008-27; FAS VSO dated May 11, 2010 No. A33-3985/2008; FAS UO dated 05/05/2010 No. Ф09-2994/10-С2; FAS NWO dated March 14, 2006 No. A56-1646/2005; Ninth Arbitration Court of Appeal dated August 12, 2009 No. 09AP-15822/2008-AK, 09AP-16330/2008-AK, for the purpose of bringing to responsibility under Art. 120 of the Tax Code they are not tax accounting registers. You cannot be fined for their absence or incorrect filling.

Simplified book of income and expenses

Does the Tax Code of the Russian Federation call this document a tax register? In the chapter on the simplified tax system there is not a word about tax registers. In Art. 346.24 “Tax accounting” of the Tax Code of the Russian Federation only states that simplifiers must keep records of income and expenses for the purposes of calculating the tax base for tax under the simplified tax system in the ledger for accounting income and expenses.

The Ministry of Finance of Russia and tax authorities previously sometimes called the book of accounting of income and expenses of simplified tax registers m Letters of the Ministry of Finance of Russia dated April 15, 2003 No. 16-00-14/132, dated December 15, 2003 No. 04-02-05/1/108; Letter of the Department of Tax Administration of Russia for Moscow dated December 27, 2001 No. 03-12/150. Now tax inspectorates, justifying the holding of simplified people to account for incorrectly filling out or missing a book of income and expenses, will most likely remember that even the Supreme Arbitration Court of the Russian Federation once called it a tax accounting register A Decision of the Supreme Arbitration Court of the Russian Federation dated September 8, 2004 No. 9352/04. However, then the Supreme Court did not consider the issue of bringing to tax liability for incorrect bookkeeping according to the new edition of Art. 120 NK. So it cannot be said that the position of YOU on the issue we are considering has already been formed.

Conclusion

Incorrect filling out of the book of income and expenses or even its absence is not a basis for bringing the simplifier to tax liability under Art. 120 Tax Code of the Russian Federation.

Regarding the books of purchases and sales, the books of income and expenses of organizations using the simplification, the judge of the Supreme Arbitration Court of the Russian Federation shares the same opinion.

From authoritative sources

Judge of the Supreme Arbitration Court of the Russian Federation, Candidate of Legal Sciences

“In my opinion, it is impossible to prosecute under Art. 120 of the Tax Code of the Russian Federation for the absence or incorrect filling out of books of purchases and sales, books of accounting for income and expenses of simplifiers, since in Ch. 21 “Value Added Tax”, 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation, they are not called tax accounting registers. However, it is difficult to say how the practice of the courts will develop.”

Tax registers for income tax

In ch. 25 of the Tax Code of the Russian Federation contains the concept of tax accounting registers A Art. 314 Tax Code of the Russian Federation. But the fact is that organizations maintain income tax registers at their own request if the accounting registers do not have enough information to determine the tax base.

But the tax authorities cannot force taxpayers to maintain these registers. T Art. 313 Tax Code of the Russian Federation.

Conclusion

You cannot even be fined for missing or incorrectly filling out income tax registers.

However, the judge of the Supreme Arbitration Court of the Russian Federation did not agree with us.

From authoritative sources

“ Since income tax registers are maintained at the request of taxpayers, the organization, when approving accounting policies, simultaneously determines tax accounting registers A Art. 313 Tax Code of the Russian Federation. I believe that in this regard, the tax authorities have the right to fine an organization for the absence of only those income tax registers that it itself has approved as mandatory in its accounting policy.”

Supreme Arbitration Court of the Russian Federation

Thus, it will be better if in your accounting policy you approve only those tax accounting registers for income tax that you will definitely maintain.

Personal income card

Since 2011, mention of tax accounting registers has also appeared in Chapter. 23 “Tax on personal income” of the Tax Code of the Russian Federation. The Code calls this the income cards of individuals kept by tax agents s clause 1 art. 230 Tax Code of the Russian Federation; clause 16 art. 2, paragraph 2 art. 10 Federal Law dated July 27, 2010 No. 229-FZ. But according to Art. 120 of the Tax Code of the Russian Federation, only taxpayers can be fined. Indeed, in the definition of the concept of gross violation of the rules for accounting for income and expenses and objects of taxation, it refers specifically to the taxpayer X Art. 120 Tax Code of the Russian Federation. In addition, the fine for this offense, which entails an understatement of the tax base, is calculated from the amount of unpaid tax A clause 3 art. 120 Tax Code of the Russian Federation. But the tax agent does not pay the tax, he only transfers it in the budget T Art. 19 Tax Code of the Russian Federation, clause 1, art. 24 Tax Code of the Russian Federation.

Attention

For the absence or incorrect filling out of books of purchases and sales, a book of income and expenses when applying the simplified tax system, income tax registers, cards for recording the income of individuals under Art. 120 of the Tax Code of the Russian Federation cannot be fined.

The courts have also repeatedly come to the conclusion that, under Art. 120 TC tax agents cannot be fined I Resolution of the Federal Antimonopoly Service of the Moscow Region dated 08/09/2007 No. KA-A41/7340-07; FAS NWO dated June 7, 2004 No. A66-838-04, dated November 25, 2003 No. A21-4891/03-S1, dated February 20, 2003 No. A05-10341/02-535/14, dated June 16, 2003 No. A05-15583/ 02-872/13; FAS PO dated 01.04.2004 No. A49-4573/03-206A/17; FAS CO dated 06.08.2004 No. A35-6672/03-C23. Justifying this position, the Federal Antimonopoly Service of the West Siberian District, in particular, indicated that the concept of a gross violation of the rules for accounting for income and expenses and objects of taxation is formulated in relation to the taxpayer, and the expansion in law enforcement practice of the scope of the rules of tax liability is unacceptable O Resolution of the Federal Antimonopoly Service ZSO dated April 21, 2005 No. Ф04-2289/2005(10564-А45-32).

Although in arbitration practice there have also been cases where the courts confirmed the legality of bringing tax agents to justice under Art. 120 N TO Resolution of the Federal Antimonopoly Service DVO dated November 24, 2004 No. F03-A24/04-2/2967; FAS ZSO dated 04/07/2005 No. F04-1832/2005(9990-A27-7).

Conclusion

Tax agents cannot be held liable under Art. 120 of the Tax Code of the Russian Federation for the absence or incorrect completion of income cards for individuals.

This is what the judge of the Supreme Arbitration Court of the Russian Federation thinks about the possibility of bringing tax agents to justice.

From authoritative sources

“Since in Art. 230 of the Tax Code introduced the obligation for tax agents to maintain tax accounting registers, and there should also be liability for their failure to fulfill this obligation.
But Art. 120 of the Tax Code is formulated in such a way that it is impossible to understand from it whether tax agents can be fined. Before these amendments, court practice was mixed. And after the amendments, arbitration practice has not yet been formed. And it is not known which path she will take.

Attention

Tax agents and entrepreneurs under Art. 120 Tax Code cannot be fined.

Therefore, entrepreneurs cannot be held accountable for the absence or incorrect completion, for example, of a book of income and expenses for the purposes of calculating personal income tax. L Order of the Ministry of Finance of Russia No. 86n, Ministry of Taxes of Russia No. BG-3-04/430 dated 08/13/2002 or ESC N.

In addition, these documents are not recognized by tax registers. In ch. 23 of the Tax Code of the Russian Federation does not say a word at all about the need for entrepreneurs to keep a book of income and expenses. And in the chapter devoted to the Unified Agricultural Tax, the entrepreneur has the obligation to fill out an accounting book, but neither the Codec calls it a tax accounting register With clause 8 art. 346.5 Tax Code of the Russian Federation, nor the Ministry of Finance in the procedure for filling it out I Order of the Ministry of Finance of Russia dated December 11, 2006 No. 169n.

Of course, you need to keep books of purchases and sales, as well as books of income and expenses, as this will simplify the calculation of taxes. In addition, the fine under Art. 120 of the Tax Code of the Russian Federation for the absence or incorrect maintenance of these documents will undoubtedly have to be challenged in court. Time will tell whether the courts will agree with our arguments.

In Russia, tax accounting refers to the procedure for collecting and subsequent systematization of information necessary to determine the organizational tax base. Collection and systematization is carried out using information in primary documents. The procedure is based on the requirements of Article No. 313 of the Tax Code of the Russian Federation.

The concept of tax accounting

Any economic activity of an enterprise must be taxed, therefore information collection for subsequent taxation is the ultimate goal of accounting.

The main purpose of tax accounting is to compile a holistic and comprehensive picture of the amount of expenses and income of an institution. They determine the size of the tax base for the reporting period. Its function is also to provide reliable data to external and internal users to control the calculation processes. We should also not forget about the timeliness and completeness of paid income taxes.

The summation of various indicators is the basis for organizing the accounting procedure. Quantitative data directly proportionally influences the size of the tax base, as well as the degree of their systematization in tax registers. At the same time, they have an impact on the procedure for carrying out accounting activities, on the formation and reflection in registers of information about the object of tax accounting.

To maintain tax accounting, special forms are provided - tax accounting registers. At any time, a taxpayer’s company can be visited by a tax inspector to check tax documentation. Therefore, having completed registers is the direct responsibility of the enterprise. Violation or even refusal to maintain such documentation promises further problems with the Tax Inspectorate.

More information about the tax accounting system in the Russian Federation can be found at.

Registers

Typically, different types of business activities are subject to different taxes. Tax registers are forms that are developed by an enterprise and then filled with the data necessary to calculate income taxes. Tax legislation does not establish standards for the development of register forms, but has some recommendations on their type and content. Information about such registers can be found on the Consultant Plus website at this link.

Filling rules

Each register form must contain the following details:

• Name of the tax accounting register;
• Date, month and year of filling;
• A meter (or meters, if there are several of them) of the enterprise’s operations in the form of physical or material expression;
• The essence and subject of operational actions performed by the enterprise for a given period of time (business and other operations);
• Signature of the authorized person keeping these records in the register.

The main function of tax registers is to systematize information based on available source data regarding each type of tax. Thus, registers kill two birds with one stone: on the one hand, it is easier for tax authorities to monitor the company’s activities, and on the other hand, the company itself makes its life easier by having the correct tax calculation indicators at hand.

Data on tax accounting must be recorded permanently and in strict chronological order, since a different method of filling out may result in attention from the tax authorities. The taxpayer (that is, an enterprise or company) maintains analytical accounting in such a way that the order in which the tax base arises can be traced.

The storage of tax accounting registers must be carried out in accordance with several rules. You cannot simply correct any information in them. Corrections (even if they are error corrections) must be made in an authorized and legally sound manner. These actions must be confirmed by a person vested with special powers. This person can make reasonable corrections to the document, indicating the date and explanation of why he took this action.

As already mentioned, each company can have its own form of register. The main thing is that the form is convenient, has the columns and lines necessary to enter the necessary data, and is also simple and convenient to fill out. Otherwise, when checking the reporting, the tax inspector may not understand it and mistakenly fine the company. Proper maintenance of registers will relieve headaches both for the enterprise itself and for the inspection authorities.

You can fill out documentation both electronically and in paper form - the Tax Code has no restrictions in this regard. Data entry must be carried out by an authorized employee. He is responsible for maintaining registers. He must not only check the correctness of the information entered, but also ensure proper storage conditions for documents in order to eliminate the slightest chance that unauthorized persons will make any corrections. Registration of registers, as well as correction and addition of data, is certified by the signature of the responsible employee.

Tax and accounting

Organization of tax accounting can be done both in independent tax accounting registers and in accounting registers. Accounting registers, in this case, must be supplemented with details for calculating income tax. In this case, the data from tax accounting registers can:

• Be consistent with accounting data;
• Have other values ​​that are calculated separately.

A coincidence with accounting data takes place if the requirements of both accounting methods are the same, and it is only necessary to carry out the appropriate construction of an analytical section of the accounting registers. This option is also possible because accounting rules vary with respect to the business operations of an enterprise. There is another option when the requirements of both types of registers coincide.

The second case is possible when the requirements of the first and second registers are incompatible, no matter what conditions arise.

Provided that tax accounting is carried out by accrual, then accounting registers can be used to record taxes. But it is worth noting that the cash method makes such a turn of events impossible, since there is a discrepancy between the requirements of accounting and tax accounting regarding the moment of recording business transactions.

More information about accounting and tax reporting can be found on the Federal Tax Service website at this link.

Typology

In December 2001, the Russian Ministry of Taxes and Duties introduced several key concepts related to maintaining registers, such as object, unit, indicators and tax accounting data. They have the following wording:

• The object is all the movable and immovable property of the company, as well as its obligations to other enterprises and the business operations that it carries out;

• A unit is an accounting object whose data is mentioned in several periods of tax reporting, that is, permanently;

• Indicators are quantitative data related to the accounting object;

• Accounting data – numerical indicators of the value or other characteristics possessed by the accounting object; they are reflected in tables, accounting statements and other documents of the taxpayer enterprise; this data groups information about taxable objects.

At the same time, the main names of registers for tax accounting systems were proposed, which were divided into the following five groups.

Registers for calculating intermediate values

Interim calculations are carried out by the taxpayer enterprise in these registers. The recording of indicators must be carried out in accordance with Chapter 25 of the Tax Code. Intermediate data, unlike the rest, is not included in separate columns in tax returns, which is why they are named as such. To use them, you need to make special calculations or simply add them to the general indicator. The information in the registers must contain everything about the performance of intermediate calculations, as well as the indicators that are involved in their determination.

Registers for calculating business transactions

The following registers contain a storehouse of useful information about the company’s various business transactions. The tax base of the company directly depends on this type of transaction, and this happens every reporting period. Examples of a company's operations are all actions involving the purchase and sale of various objects, transactions with partner companies. This list also includes the acquisition of civil rights. But the matter is not limited to this. Thus, the Tax Code of the Russian Federation provides for expanding the list of business transactions of a company by adding to it actions related to the recognition of debts and other objects that are taxed.

Accounting registers for the status of tax accounting units

This register shows the status of an individual tax accounting unit. The entire layer of data is entered into the appropriate register during each tax period. It is very important that the information about the unit reflected its condition at each point in time during the taxation period.

Accounting registers for generating reporting data

These registers give an idea of ​​the procedure for obtaining quantitative values ​​for tax return lines. At the same time, information is entered into them, which is then sent to registers of intermediate settlements or accounting registers of the status of an accounting unit.

Registers for recording the accrual of funds to non-profit enterprises

This register is formed in order to summarize information on all funds and services received as a result of charitable assistance, targeted and budget revenues. Relevant mainly for non-profit and budget organizations.

More information about the taxation of non-profit organizations can be found on the Federal Tax Service website at this link.

Registers for personal income tax (NDFL)

Since the employer is a tax agent in relation to taxes levied on the income of individuals, he is obliged to take into account the paid income of his employees. To do this, the company needs to develop its own forms of personal income tax accounting registers. Correct calculation of income tax follows from proper accounting of wages paid to employees.

Personal income tax registers are needed both for the tax service to establish control over employer firms, and for the enterprises themselves that use hired labor. Collecting this kind of information about employees, their wages, and all kinds of benefits provided to them allows the company to:

• Monitor the overall picture for all workers;
• At the end of the year, fill out 2-NDFL certificates;
• Determine when an employee has the right to a “children’s” deduction, and when he is deprived of such a privilege;
• Determine the possibility of other standard deductions;
• Find cases of erroneous calculation and withholding of tax collection;
• Formation of the register
• Although the Tax Code of the Russian Federation does not limit companies in how they will calculate income and the personal income tax attached to it, the code still obliges them to indicate the following information entered into the register:
• Identification data for each individual;
• Types of income paid by the company;
• Personal income tax benefits provided by the company, reducing the tax base of the enterprise;
• The amount of wages and the dates of their issue;
• Tax calculated on salaries, and the date of the calculation and transfer procedure;
• Information about payment documents confirming the transfer of tax revenue to the treasury.

IMPORTANT: Each item of the above information must be provided for each employee separately.

The development of the income tax register form is carried out taking into account the need for simple work with it, as well as the clarity of the information provided. The recommendations of the tax service must also be taken into account.

The register form must have the following features:

• Simplicity - employee information should not be confused;
• Visibility - the faster you can transfer data about workers to the 2-NDFL certificate, the more visual the form is;
• Brevity - do not overload the register with unnecessary figures and figures, so as not to complicate the perception of information.

The universalization of the register form is complicated by the fact that each company pays certain types of income and has its own characteristics of activity. Therefore, the company has the responsibility to draw up its own form, which has the necessary properties, columns and includes the necessary information. If desired, the company can produce several register forms for different types of data. This will simplify tax reporting and auditing. Tax legislation only welcomes this approach. But the register form must contain the information provided for in paragraph 1 of Article 230 of the Tax Code of the Russian Federation.

Liability in case of absence of tax accounting registers or violation of their maintenance

Art. No. 120 of the Tax Code of the Russian Federation, on the one hand, provides for punishment for systematic violation of the rules for maintaining tax documents. On the other hand, these documents mean only primary documents and accounting registers. There are no mentions of tax accounting registers there, so there will be no prosecution by the tax service for violating their maintenance under this article. The penalties provided for in Articles 122 and 126 will not follow, since they do not directly relate to the violation or absence of tax registers.

You need to take signatures in tax registers seriously. Companies can store documentation in electronic form only with certified electronic signatures (letter from the Ministry of Finance dated July 24, 2008 under number 03-02-071-314). The same applies to other forms of document storage. They must be signed by the authorized person filling out the registers, regardless of whether the register is electronic or paper. To avoid trouble, it is good to keep a copy in paper form and with all signatures. Documentation should be printed quarterly. If it turns out that they are missing from the documents, the tax inspector may not count the expenses or refuse to deduct VAT.

Thus, these registers are mandatory documents, without which the activities of any enterprise according to the letter of the law are impossible. Their maintenance ensures timely receipt of taxes to the treasury and avoids problems with the legislation, and violations in filling out or their absence complicate the activities of the enterprise and attract the attention of tax services.

All organizations operating on the general taxation system must maintain tax accounting for income tax in analytical tax accounting registers, the forms of which are developed by the taxpayer independently and must be included in the appendices to the tax accounting policy.

The developers of the 1C:Accounting program have already included them in the configuration and today I will tell you where to find them and how to use them to decipher the data in the income tax return.
So, we fill out the income tax return in the program and move on to sheet 02 - tax calculation.

In our article D income tax return - how to fill it out in 1C: Enterprise Accounting 8, we considered the issue of comparing the declaration indicators with the data in the balance sheet, now we will decipher these same indicators using tax registers. You can find them in the section Reports:

All registers are divided into four blocks. For us, the main one will be the first one – Registers for generating reporting data.

you need to use the register

In this case, the data will be grouped by type of value: purchased goods and goods of own production, which will allow you to analyze the data on lines 011 and 012 of the declaration. In this case, you can open any implementation document directly from the register by double-clicking with the left mouse button on the desired document.

In the same application, line 100 – Non-operating income can be decrypted using the register of the same name 1.03:

Similarly, you can decipher the data in Appendix 02 to sheet 02 of the income tax return, which reflects various expenses of our organization.

To analyze direct expenses, you need to use register 1.04

To decipher indirect costs, we will use register 1.06. By simultaneously selecting two cells with the type of expenses Taxes and fees and Insurance premiums, we will receive the amount that is reflected in line 041 of Appendix 3 of sheet 02 of the declaration:

I don’t think it’s worth considering all the registers. The main thing is that you understand where to find them and how to use them. I would also like to add that registers printed from the 1C: Accounting 8 program are often sufficient to respond to regulatory authorities to their request to decipher income tax return indicators.
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Requirements for registration of tax accounting registers

Regardless of the forms of registers used (accounting registers or specially designed tax registers), for tax accounting purposes they are analytical tax accounting registers.

According to Art. 314 Tax Code of the Russian Federation analytical tax accounting registers- these are consolidated forms of systematization data tax accounting for the reporting (tax) period, grouped in accordance with the requirements of this chapter, without distribution (reflection) among accounting accounts. Data Tax accounting is data that is taken into account in development tables, accountant’s certificates and other taxpayer documents that group information about taxable objects.

The forms of analytical tax accounting registers must necessarily contain the following details (Article 313 of the Tax Code of the Russian Federation):

Register name;

Period (date) of compilation;

Measuring operations in kind (if possible) and in monetary terms;

Name of business transactions;

Signature (decryption of the signature) of the person responsible for compiling the specified registers.

Tax accounting registers are maintained in the form of special forms on paper, in electronic form and (or) any computer media (Article 314 of the Tax Code of the Russian Federation).

Correction of an error in the tax accounting register must be justified and confirmed by the signature of the responsible person who made the correction, indicating the date and justification for the correction made (Article 314 of the Tax Code of the Russian Federation).

Analytical tax accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting, analytical tax accounting data for reflection in the calculation of the tax base (Article 314 of the Tax Code of the Russian Federation). Thus, all entries made in tax registers must be documented.

Tax accounting data is confirmed by (Article 313 of the Tax Code of the Russian Federation):

1) primary accounting documents (including an accountant’s certificate);

2) analytical tax accounting registers;

3) calculation of the tax base.

The formation of tax accounting data presupposes the continuity of reflection in chronological order of accounting objects for tax purposes (including transactions, the results of which are taken into account in several reporting periods or are postponed for a number of years) (Article 314 of the Tax Code of the Russian Federation). For example, if an organization sold a fixed asset at a loss, then the tax register form should be designed in such a way that it contains all the necessary information about this fixed asset and the transaction for its sale during the entire period of writing off the loss.

Requirements for the composition of tax accounting registers

Tax accounting data must reflect (Article 313 of the Tax Code of the Russian Federation):

The procedure for forming the amount of income and expenses;

The procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period;

The amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;

The procedure for forming the amounts of created reserves;

Tax arrears with the budget.

According to Art. 315 of the Tax Code of the Russian Federation, at the end of the reporting (tax) period, the taxpayer is obliged to calculate the tax base for income tax based on tax accounting data. Accordingly, analytical accounting of tax accounting data must be organized by the taxpayer in such a way that it reveals the procedure for forming the tax base (Article 314 of the Tax Code of the Russian Federation).

Article 315 of the Tax Code of the Russian Federation establishes a list of indicators that must be included in the consolidated calculation of the tax base for income tax. This also entails the requirements for the composition of tax accounting registers. At a minimum, the organization must have created registers during the reporting (tax) period on the basis of which it could fill out a consolidated calculation.