And LLC on the simplified tax system
| I. General requirements 1.1. Organizations and individual entrepreneurs using the simplified taxation system (hereinafter referred to as taxpayers) conduct Book of income and expenses organizations and individual entrepreneurs using a simplified taxation system (hereinafter referred to as Income and Expense Book), in which, in chronological order, based on primary documents, all business transactions for the reporting (tax) period are reflected in a positional manner. 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. Maintaining and documenting facts of business activities is carried out 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. |
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1.4. The book of income and expenses can be kept both on paper and in electronic form. When conducting Books of income and expenses in electronic form, taxpayers are required to transfer it to paper at the end of the reporting (tax) period. For each tax period, a new one is opened. Book of accounting of income and expenses.
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"
sample filling KUDIR for the simplified tax system, income reduced by the amount of expenses
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, in accordance with paragraph 1 of Article 346.15 of 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 and 3 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 taxation 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 - 4 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 has the right, at his discretion, to reflect in column 5 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 tax for the reporting period
(taxable period"
Sample of filling out KUDIR
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. An increase (decrease) in the initial cost of a fixed asset in cases of completion, retrofitting, reconstruction, modernization and technical re-equipment 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; 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 tax regimes, the cost of fixed assets and intangible assets is taken into account in accordance with paragraphs 2.1 and 4 of Article 346.25 of the Code ok.
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 increase the residual value of the fixed asset in the reporting (tax) period in which, during the period of application of the simplified taxation system, one of the most recent events occurred. the following events: 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.
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 in this column for the reporting (tax) period is reflected on the last day of the last quarter of the tax period in column 7.
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 reporting (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 in connection with
using a 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 1 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 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.
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.”
In our article you will find income and expense accounting books (KUDIR) for individual entrepreneurs on the simplified tax system 6, a sample of filling out 2016. All individual entrepreneurs on the simplified tax system must maintain such a book.
Is it necessary to certify KUDIR for individual entrepreneurs using the simplified tax system of 6% at the tax office?
Since 2013, there is no need to certify the Account Book with the tax office. However, its absence from the entrepreneur will result in a fine.
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The accounting book may be required during an on-site tax audit. Issued upon written request from tax authorities.
But there is no need to submit the accounting book along with the declaration under the simplified tax system to the tax office.
How to keep an accounting book on the simplified tax system for an individual entrepreneur
The KUDIR form for individual entrepreneurs on the simplified tax system with a rate of 6% (sample of filling here) was approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.
By the way, it is suitable for all simplifiers, regardless of the applied object of taxation. True, the rules for filling out simplifiers with an income object differ from those who chose an income minus expenses object.
You can fill out the Account Book with a fountain pen on paper or on a computer. In the first case, the KUDIR form should be printed, numbered, stitched, sealed (if any) and signed before filling out. In the second case, all these actions must be done after the end of the year. The accounting book can be kept electronically in Excel or.
Features of filling out section 1 KUDIR for individual entrepreneurs on the simplified tax system 6% in 2016
Entrepreneurs on the simplified tax system with an object of income in section 1 KUDIR reflect income from sales and non-operating income. Their amounts are entered in column 4 of section 1. Non-taxable income does not need to be recorded in the Accounting Book.
In column 2 of section 1 KUDIR for individual entrepreneurs on the simplified tax system 6 percent (filling sample) indicate the date and number of the document on the basis of which the income was received. This could be a cashier's check or a Z-statement if the money was received by the cashier. If the money came to the current account, in column 2 you need to indicate the details of the bank statement. In addition, invoices, acts of acceptance and transfer of property, etc. can confirm the receipt of income.
In column 3 of section 1 KUDIR for individual entrepreneurs on the simplified tax system 6%, write down the contents of the operation.
Please note that entries in the Accounting Book are made in chronological order. Since the simplified system uses the cash method, income is reflected on the day of actual receipt.
Sample filling in 2016 Section 1 KUDIR for individual entrepreneurs on the simplified tax system for interest, sample filling in 2016
The situation when you have to return previously received money is not uncommon. In this case, the refund amount must be indicated in column 4 of section 1 KUDIR with a minus sign.
Sample of filling out KUDIR in 2016 in case of return of previously received funds.
The certificate for section 1 is filled out only by simplifiers with the object income minus expenses. This is stated in paragraph 2.6 of the procedure for filling out KUDIR. However, those who apply the object of income taxation can indicate the total amount of income received in line 010 of the reference section.
How to fill out section 4 KUDIR for individual entrepreneurs on the simplified tax system with a rate of 6%
Individual entrepreneurs on the simplified tax system 6% without employees reflect in this section insurance premiums paid for themselves in a fixed amount, namely:
- in column 4: pension contributions;
- in column 6: contributions for compulsory health insurance.
Individual entrepreneurs often pay contributions at the end of the year. In this case, the entire amount should be indicated in the part of the table that relates to the fourth quarter. Accordingly, you can reduce the tax only based on the results of the tax period.
But if contributions were transferred every quarter, then they need to be shown quarterly. This is a more profitable option for individual entrepreneurs. Since you can reduce not only the tax at the end of the year on contributions, but also advance payments.
Sample of filling out Section 4 KUDIR in 2016 for individual entrepreneurs with a rate of 6 percent, sample of filling out without employees.
If the individual entrepreneur has employees, then he shows in section 4:
- contributions transferred from employee salaries;
- temporary disability benefits paid by the employer at his own expense;
- payments under voluntary personal insurance contracts;
- insurance premiums paid for oneself in a fixed amount.
A sample of filling out section 4 of KUDIR in 2016 for an individual entrepreneur with a rate of 6% who has employees.
The ledger for accounting income and expenses is a special register where taxpayers using the simplified taxation system (STS) enter business transactions for subsequent calculation of the tax base for the STS tax.
The obligation to keep a book of income and expenses, or KUDiR, as accountants often call it, is established by Article 346.24 of the Tax Code of the Russian Federation.
If KUDiR is not maintained or there are violations in filling it out, you can earn a fine from 10,000 to 30,000 rubles. And if violations lead to an underestimation of the tax base, a fine of 20% of the amount of unpaid tax. This is enshrined in Article 120 of the Tax Code of the Russian Federation.
At the same time, there is no obligation to submit KUDiR to the tax office. If the tax authorities require you to provide a Book of Income and Expenses during an audit, then you are required to provide the Book in paper form, bound, numbered and signed.
KUDiR may be needed in order to show the expenditure of targeted financing, or to show the Pension Fund of Russia income to determine the rate of insurance premiums for individual entrepreneurs, or in a bank for a loan.
The book is started for a year. It can be maintained in paper and electronic form. Of course, many accounting programs and web services (such as Kontur.Accounting or Elba) allow you to maintain a book in electronic form with varying degrees of simplicity. If the tax office requires it, you can print it out and take it.
How to fill out the Income and Expense Accounting Book (KUDiR)
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An indispensable tax accounting register is the book of income and expenses for individual entrepreneurs. Entrepreneurs on the Unified Agricultural Tax and the simplified tax system must keep a journal, for UTII and OSNO it is not required; mandatory is provided for by the Tax Code, Art. 346.24. Data accounting forms the basis for calculating income tax and generating a tax return. The book should be filled out with special care in accordance with the requirements of the tax authorities. If violations are detected, the individual will be fined.
How to maintain and fill out a book of income and expenses for individual entrepreneurs on the simplified tax system in 2019: sample
KUDiR is established after the adoption of a simplified procedure for paying income tax. Each calendar year a new register is opened. The book can be filled out electronically or on paper. At any time of the tax year, it is allowed to change the form of maintaining KUDiR.
After 2013, the book of income and expenses for individual entrepreneurs is not subject to certification by the Federal Tax Service. If no commercial activity was carried out, a “zero” form must be issued.
Before filling out the paper version, you must number the pages and carefully bind the book. On the last page, write down the number of sheets and put a stamp with a signature.
The e-book is completely printed after the end of each quarter: each form of all sections is printed. After the end of the year, it is drawn up in the same way as the paper version.
The paper version is filled with dark ink. It is better to take into account rubles and kopecks in the records. The use of corrective products is strictly prohibited. Any corrections must be made by crossing out a horizontal line and then writing the correct value at the bottom or top of the line. Corrections in a printed e-book are made in the same way.
A sample of filling out the book of accounting of income and expenses (KUDiR) for individual entrepreneurs on the simplified tax system of 6% in 2019 is located at.
KUDiR for individual entrepreneurs on the simplified tax system 6%
The book contains data important for calculating income tax. The 6% simplified tax system declaration must contain information from the accounting journal. For simplifications, the “income and expense” books have been adapted. Forms with maintenance rules were introduced in 2013 and continue to be valid today.
Structure of KUDiR for individual entrepreneurs on the simplified tax system 6% and filling rules
The register contains a title page and four sections. The book of income and expenses for individual entrepreneurs on the simplified tax system of 6% is kept in two sections of “receipts”:
Basic rules for entering information:
- Data on business transactions taken into account when calculating income tax are entered;
- A source document is attached to each entry;
- The chronology of operations is maintained. New data is entered in separate lines. There is no layout in any way;
- All entries are made in Russian letters.
The simplified taxation regime allows you to register in the book basic data on profits from sales of products and non-sales income. However, not all receipts will be taken into account when calculating payments to the Federal Tax Service. The simplified book of income and expenses of individual entrepreneurs does not contain income for which the single tax is not calculated. If they are entered into a book, they must be displayed in a special way.
“Simplified” tax does not apply to:
- Profits under the patent system and imputation;
- Dividends, prizes and other income listed in Art. 346.15 paragraph 3.
Income is not:
- Advances returned to customers;
- Money transferred by mistake and then returned to counterparties;
- Money for return of defects;
- Erroneous enrollments;
- Social insurance compensation for sick leave;
- Deposits for bidding;
- Refunded taxes;
- Deposits of counterparties.
The journal of income and expenses of an individual entrepreneur in a simplified manner may contain the following expenses:
- Spending government subsidies to support small businesses or help the unemployed become self-employed;
- Payments under Art. 346.21 of the Tax Code, paragraph 3.1.
With a simplified tax system of 6%, the tax will be reduced due to:
- Payments for compulsory insurance (social, medical, pension).
- VHI contributions, if insurance does not exceed three days of benefits.
- Three-day sick leave not covered by VHI.
- The amount of the trade fee, if the individual entrepreneur is its payer.
Taking into account the above, the tax can be reduced by 50%.
Filling procedure
The book of income and expenses of an individual entrepreneur is filled out in a certain sequence, taking into account the nuances for the simplified tax system of 6%.
Title page
The title page can be filled out arbitrarily, following a number of recommendations:
- The OKUD code is not provided by Gosstandart for KUDiR;
- “Date” is the day of the first entry in the journal;
- Do not fill out OKPO for individual entrepreneurs;
- The address must match the data specified in the constituent documents;
- Indicate each account number with the name of the bank in which it is opened.
You can download the book for accounting income and expenses for individual entrepreneurs for income tax using the link.
Section 1
The first section consists of tables for each quarter and a certificate, the completion of which is not necessary under the simplified tax payment system.
Important Features:
- The numbering of the first column is continuous for the entire reporting period;
- In the second column it is better to additionally indicate the name of the primary document;
- Income must be paid on the day the money is received. State subsidies are written in the amount of expenses incurred through subsidies. Receipts not related to income are not entered. If a refund occurs to the buyer, then its amount is recorded in the fourth column with a “-” sign on the day of transfer;
- The fifth column must indicate funds spent from government subsidies, supported by documents.
Section 4
The fourth section reflects expenses that reduce the amount of tax. Important:
- Continuous numbering in the first column;
- In the second column the number, date and name of the document;
- In the third column - the month for which contributions were paid;
- Columns 4-9 should contain the amount of expenses. The individual entrepreneur fills out columns 4 and 6 with the amounts of contributions for employees and himself;
- Column 10 is summative by row.
KUDiR for individual entrepreneurs on the simplified tax system 15%
The book of income and expenses for individual entrepreneurs using the simplified simplified tax system of 15% has additional sections that are important for the tax authorities. It is a separate register.
The businessman additionally fills out the “Section 1 Certificate”. It indicates the total profit and costs for the tax period. The difference between last year's tax and its minimum amount is important. The taxpayer has the right to take this difference into account in the current period.
Organizations using the simplified tax system 15% must fill out Section 2. It is divided into quarters. They include fixed assets and intangible assets with cost. Columns 7-8 must be filled out by individual entrepreneurs who switched to the grace period after accounting for intangible assets with fixed assets. In column 10, enter the share of cost taken into account in the income period (for new objects it is equal to 100%).
You can study a sample of filling out KUDiR for individual entrepreneurs on the simplified tax system 15% Section II in Excel format at.
Section III “Calculation of the amount of losses”. It includes losses for the previous calendar year. They are recorded line by line and then decrypted. In line 120 the tax base from the first section is inserted (Article 040). The next line records the amount of losses to reduce income tax this year. Starting from line 160, enter the organization’s losses, which will be taken into account in the next period.
An example of filling out the third section in Excel format is located at.
KUDiR for individual entrepreneurs on UTII
It makes no sense to download a free book for accounting income and expenses for individual entrepreneurs on UTII in 2019 in any format (pdf, xls, doc). This taxation regime does not require the presence of KUDiR. An individual entrepreneur can keep records of profits in a simple journal - UTII is a fixed taxation regime. The tax is not calculated on real income: the calculation takes into account the physical indicator with an adjustment factor.
Responsibility for violations in the conduct of KUDiR
Maintaining a book of income and expenses of an individual entrepreneur is mandatory. Its absence is a gross violation of the accounting of commercial activities. Article 120 provides for punishment in the form of a fine, the amount of which determines the seriousness of the violation. The minimum amount is 10 thousand rubles.
According to Article 23 of the Tax Code, the book must be kept for 4 years after the end of the tax period.
An entrepreneur must take a responsible approach to accounting for business activities. KUDiR is the connecting link of individual entrepreneur documentation. With its help, it is easy to structure your work, organize your documents and eliminate problems with the Federal Tax Service. Most people start a book for tax inspections, but it will become an important assistant in accounting.
Video: about KUDiR for individual entrepreneurs
Column 3 – indicate the content of the business transaction. How much detail the essence of Income (Expense) needs to be disclosed should be decided by the individual entrepreneur or the director of the organization. There are no strict recommendations.
You can limit yourself to the brief wording “revenue from the sale of goods”, “advance payment for services”, “settlement under Agreement No.”, or you can make a detailed entry “revenue from the sale of 4 monitors of Pervy LLC under Agreement No. 5 dated 02/10/2017 ", "advance payment for services for clearing the roof from snow IP Zimin", "payment for shoe repair services Karimova S.Yu." Remember that first of all, the entries in KUDiR should be clear to you as an individual entrepreneur (director of an organization), and only then to the tax inspector.
Column 4. Income taken into account when calculating the tax base.
In this column we enter all funds received into the current account or cash register, except for:
- personal funds of an individual entrepreneur;
- amounts of received (returned) loans;
- the money that the supplier returned for the defective product;
- deposits received;
- funds contributed by the founders as a contribution to the authorized capital;
- overpaid taxes transferred from the budget (and this happens).
Registration of return
What to do in situations where an individual entrepreneur or organization has to return part of the previously received payment to the supplier? In such cases, the returned amount with a “-” sign is recorded in the “Income” column, i.e. you reduce your Income by the refund amount. Please note that the entry in KUDiR must be made in the period when you returned the money. Let's take a closer look at the situation:
On March 16, 2017, an advance payment for goods in the amount of RUB 270,000 was received from Pervy LLC.
On March 20, 2017, you transfer the goods to the buyer LLC “First” in the amount of 240,000 rubles.
04/05/2017 overpayment in the amount of 30,000 rubles. We return LLC "First".
In KUDiR we make notes:
Payments with electronic money
Payments using electronic money using various payment systems have become widespread.
The principle of selling through any payment system is as follows:
- An individual entrepreneur or organization opens a special electronic account on the operator’s website (for example, Yandex.Money, WebMoney, PayPal, QIWI).
- This operator is an intermediary between the buyer and the seller; the operator accepts payment from the buyer and transfers it to the seller (individual entrepreneur or organization).
- The buyer pays for the goods.
- Money for the goods goes to the electronic account of the seller (individual entrepreneur, organization).
- The intermediary, by order of the individual entrepreneur, transfers money to the seller’s bank account. Also, an individual entrepreneur (organization) can use this money to pay for goods (services) - for example, a payment has been received from a buyer on Yandex. Money” - an individual entrepreneur, bypassing the main settlement account, paid the supplier for the goods with this money, etc.
In this case, how to determine the date of receipt of the Income? The Ministry of Finance and INFS gives an unambiguous answer: Income arises at the moment money is credited to the seller’s electronic account and it does not matter how the individual entrepreneur (or organization) uses it in the future, i.e. at the moment when the buyer paid for the goods.
This rule is very important to follow in cases where the Buyer paid the money in one quarter (for example, the goods were purchased from you on 03/31/2017), and the operator transfers the proceeds already on 04/01/2017. In KUDiR it is necessary to make a record of revenue on 03/31/2017 G.
Column 5. Expenses taken into account when calculating the tax base.
This column is filled in by those taxpayers who have chosen the simplified tax system with the object “income – expenses”.
In the Expenses column, you can only include those expenses that are justified, relate to your business, are confirmed by correctly executed primary documents and are directly listed in clause 1 of Art. 346.16 Tax Code of the Russian Federation. If any costs are not indicated in this paragraph, then they cannot be taken into account as expenses, even if they are related to your business activities.
The cost of goods purchased for further sale is included in expenses only as they are sold. But the costs that are associated with the sale of goods (storage, transportation, maintenance) are taken into account as expenses, regardless of the fact of sale. Let's explain with an example:
On April 10, 2017, an individual entrepreneur (or organization) purchased a batch of bags (100 pieces) from Vtoroy LLC for resale with a total cost of 180,000 rubles, the money was transferred to the supplier in full in advance through a bank account on 04/04/2017 - this payment cannot be immediately entered into Expenses; you must first sell the goods (bags).
The costs for the services of the transport company amounted to 16,000 rubles. and paid at the time of receipt of the goods - this payment can be immediately accepted as Expenses and recorded in KUDiR.
By the end of April, we managed to sell 30 bags (worth 54,000 rubles), in May - another 60 pieces (worth 108,000 rubles) and the balance - 10 bags (worth 18,000 rubles) is in the seller’s warehouse.
The following entries will be made in KUDiR:
Despite the fact that the goods have been paid for and received, the remaining payment cannot be included in expenses until the entire batch of goods (bags) has been sold.
What if the goods for sale are purchased from different suppliers and at different prices?
Don’t complicate your accounting, assemble goods into groups, keep records of goods sold, and at the end of the month you will be able to independently determine how much of the money that you have already paid to suppliers can be accepted as an expense. An entry in KUDiR can be made at the end of the month in one line based on the calculation made.
Of course, if an individual entrepreneur or organization has a wide range of goods (more than 250 items) and a large turnover, then it is better to use a warehouse accounting program (not an accounting one!). Such programs allow you to keep separate records for a specific item, see more detailed movement and balances of goods in warehouses and stores.
What costs do individual entrepreneurs or organizations mistakenly take into account? Let's list the main ones:
- expenses for personal needs of the entrepreneur;
- expenses for the purchase and delivery of drinking water;
- cost of damaged goods;
- expenses for information services;
- expenses for ensuring normal working conditions (i.e., the installation of air conditioners or the purchase of heaters for the office cannot be taken into account in the expenses);
- expenses for the production and placement of illuminated signs on the facade of the building and other expenses.
Be careful if you keep records yourself: before including expenses in the list of expenses, check with your tax consultant whether this is an Expense!
"Help for Section 1"
Individual entrepreneurs and organizations using the simplified tax system “income” fill out only line 010 (the amount of income received for the year). The number in this line must coincide with the “Total for the year” line in the “Income and Expenses” table
Taxpayers of the simplified tax system “income – expenses” fill out lines 010, 020, 040, 041; line 030 – if necessary. The result with a negative value in lines 040 and 041 is not indicated.
Section 2. Calculation of expenses for the acquisition of fixed assets and intangible assets
The section is filled out only by those using the simplified tax system “income-expenses” who had corresponding expenses during the tax period.
Fixed assets are tangible assets used in the activities of an organization or individual entrepreneur, with a service life of more than a year (shop buildings, warehouses, equipment, vehicles, work tools, inventory, etc.) and costing more than 100,000 rubles.
Intangible assets are assets that do not have physical properties (the results of intellectual property, patent rights, trademark, etc.). The useful life exceeds 12 months, the cost is more than 100,000 rubles.
We will show you with an example how to fill out this section. An individual entrepreneur purchased a drilling machine worth RUB 120,000. and a period of use of 2 years.
Section 3. Calculation of the amount of loss that reduces the tax base for tax
The section is filled out by those individual entrepreneurs and organizations that have chosen the simplified tax system “income-expenses”, if in previous years or the past year there were losses that can be carried forward to the next tax period, i.e. confirmed expenses exceeded income. If losses were incurred in 2018, then they must be indicated in the Certificate for Section 1.
In this case, Section 3. will only need to be completed in 2019.
Section 4. Expenses that reduce the amount of tax (advance tax payments)
The section is filled out only by taxpayers of the simplified tax system “income”. It is necessary to indicate the paid and by the amount of which we can reduce the simplified tax system.
, paid by an entrepreneur or organization. Section V is filled out only by those “simplified” who have chosen “income” as the object of taxation. On the day of payment of the trade fee (part of the trade fee), the individual entrepreneur makes an entry in section V. Right now you can see a sample of the filling:
Book and Patent Tax System
For those individual entrepreneurs who work on a patent, a special simplified Income Accounting Book has been developed and approved. It consists of a Title Page and Section 1, which records the revenue received from the type of activity for which the patent was issued. Income is recognized on a cash basis, i.e. at the time of receiving money.
Please note that for each patent received (for each type of activity) its own CUD is filled out. Thus, if an individual entrepreneur has four patents, then he will have to keep separate records and fill out four tax registers. All KUD must be drawn up in paper form, numbered, stitched and certified by the signature of the entrepreneur. The fine for the absence or incorrect registration of the CUD will be 10,000 rubles.
KUD title page for a patent
Accounting for income in the CUD for a patent
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