How to correctly fill in section 3 kudir. Key points and features of filling out the book of income and expenses for the object "income minus expenses"
Create a special book (KUDiR) to record the income and expenses of the business. This is a mandatory document that the tax authorities may ask for when checking.
How to draw up a KUDiR
Each year begins with the registration of a new KUDiR. Entries in the book can be entered manually or filled out on a computer and printed at the end of each quarter. At the end of the year, the book must be stitched and numbered, the number of pages must be indicated on the last sheet, signed and stamped, if available. It is not required to certify the book with the tax office. Keep the completed book for 4 years and present it to the tax authorities upon receipt of the claim.
Rules for the reflection of income and expenses in the KUDiR under the simplified tax system
In the KUDiR, you need to record only those incomes and expenses that are taken into account when calculating the STS tax. Moreover, you need to include expenses in the book only if you are on the STS “Income minus expenses”. And on the STS "Income" it is enough to reflect in the book income and insurance premiums paid for individual entrepreneurs and employees.
You need to take into account income from the sale of goods, works or services, as well as some non-operating income. Make an appointment with KUDiR on the day you receive payment from the client. You will find in a dedicated article.
Costs are more complicated. Firstly, only expenses from article 346.16 of the Tax Code can be taken into account. Secondly, it must be done on the last of the dates:
- date of full payment to the counterparty;
- the date of receipt of the paid goods, works or services from the counterparty;
- the date of transfer of the goods to the final buyer (if you buy the goods for subsequent resale).
Each entry in the KUDiR is confirmed by primary documents. These can be payment orders, strict reporting forms, sales or cash receipts, acts, invoices, and others.
With Elba, keeping a book of income and expenses is not difficult! We will automatically fill in the required fields and help you save the KUDiR in Word or PDF format!
Rules for reflecting income in KUDiR on a patent
Only income from "patent" activities should be recorded in the patent ledger. They are taken into account according to the same rules as income on the simplified tax system - on the day of receipt of payment from the client. The cost of the patent book does not need to be included.
How is punished for violating the rules of conducting KUDiR
The management of KUDiR must be approached responsibly. Per lack of a book orinaccurate information about income and expenses can be fined.
The formation of a special tax form in the form of a Book of Income and Expenses for Individual Entrepreneurs under the general taxation regime is a legal requirement that must be applied.
Files
What is the document for?
The book of accounting of income and expenses (abbreviated - KUDiR) is necessary for calculating the tax base of the individual entrepreneur, on the basis of which the calculation of tax deductions for the reporting period will be made.
For each taxation system, where the maintenance of KUDiR is required, it will have its own characteristics. An IP located on a common system (OSNO) must be guided by the relevant requirements. Entrepreneurs on the PSN and STS will fill out the KUDiR differently.
REMEMBER! On the general taxation system, only individual entrepreneurs are obliged to maintain KUDiR, companies are exempted from this obligation.
How the book is formed
Filling in the book is not instantaneous. Entries in it are made gradually, during the period of a particular operation.
Confirmation of the information entered is the primary accounting documents that must be available to the individual entrepreneur and kept for a certain period of time (at least three years).
All figures in the KUDiR are entered in the ruble equivalent.
Features and general information about KUDiR
The book has a unified form. It can be entered both in paper form, entering the necessary data by hand, or in electronic form.
If the book is kept in a computer, after the expiration of the accounting period, it should be printed, the sheets should be numbered and stitched with a thick, harsh thread. The final page is signed (if any) and the number of pages is indicated. The book is then registered with the local tax authority.
In the case when a paper version of KUDiR is used, it is registered with the tax office before filling out.
The book includes six sections that reflect all the income and expenses of individual entrepreneurs made during the reporting period. It should be noted that sections are filled in, depending on the direction of work of an individual entrepreneur.
In other words, information needs to be entered only in those KUDiR blocks that are related to the activities of the individual entrepreneur.
General requirements for filling out KUDiR
If the book is not printed from electronic media, but is kept in paper form, the form must be purchased. The entrepreneur is obliged to do this, according to the law. The following requirements are imposed on filling:
- chronological order of reflection of income and expenses;
- confirmation of their primary documents;
- completeness and continuity of accounting data that form the tax base;
- numbering and lacing of the sheets of the book, the signature certifying the number of sheets on the last page;
- correction is allowed by careful strikethrough with one line and certification of the correction with the IP signature and date;
- KUDiR and accounting are carried out in parallel, one and the other are obligatory;
- at the beginning of each new reporting period, a new Book should be created;
- completed KUDiR should be kept for 4 years.
ATTENTION! If the KUDiR is conducted in electronic form, which is permitted, it should be printed out and performed in the same way as with paper.
Nuances of KUDiR on OSNO
For entrepreneurs on OSNO, filling out the KUDiR has a number of features.
- To account for the movement of funds, the cash method is used.
- If an individual entrepreneur conducts several types of activities at once, there is no need to start a separate book for each, you can take them into account in one KUDiR, but separately.
- The KUDiR also includes information on the calculation of VAT.
Sample document
At the beginning of the book, on the title page, information about the individual entrepreneur is entered - this section should not cause difficulties, since this includes information from personal and constituent documents:
- residence address;
- information about the tax authority where the taxpayer was registered;
- data from the certificate of registration, etc.
There is also information about the bank where the individual entrepreneur has an account and a cashier's number, if he uses it in his work. Then the entrepreneur puts his signature on the page and dates the form.
Completion of section 1 KUDiR
This includes raw materials, semi-finished products and other inventory items, for the purchase of which the individual entrepreneur spent his money. They must be taken into account even if the expenses were made in the last period of the report, and de facto the receipt occurred in the current one.
It also indicates the advances that are planned to be provided in the coming periods.
Costs are real costs incurred in order to subsequently obtain financial benefits from business transactions.
It should be noted that the amount of financial costs in the implementation of entrepreneurial activity is written off to costs only if the manufactured inventory is sold. If for this part there are statutory norms of expenses, then accounting is carried out on the basis of them.
The first section contains several block tables. Blocks from 1-1 to 1-7 must be filled by individual entrepreneurs who are employed in the manufacturing sector. Moreover, each block has two options, the first of which (option A) is used by entrepreneurs working with VAT, and the second (option B) is used by those who do not allocate VAT in their operations.
If you go in order, then the data on the purchased and consumed raw materials in the process of the IP work are entered in the table 1-1.
The cells of block 1-2 include semi-finished products (purchased and spent) for production needs.
Block lines numbered 1-3 are intended to account for auxiliary raw materials and materials (purchased and consumed).
Block 1-4 contains other material costs, i.e. energy, water, fuel, etc. which were spent in the course of the IP activity.
Block 1-5 indicates the price of finished products that the individual entrepreneur has released for the reporting period, and also gives the cost of work performed during this time and services rendered.
Blocks 1-6 and 1-7 show the result of production and sale of manufactured products at the time of commission and based on the results of a monthly period.
Completion of section 2 KUDiR
The second section of KUDiR deals with depreciation of fixed assets, IBE and intangible assets.
Depreciation can be calculated only in relation to the property of the entrepreneur, which was bought for money and is used to carry out his work. Intangible assets include all types of intellectual property (trademarks, electronic programs, databases, etc.) that the individual entrepreneur uses in his activities. The rules for calculating depreciation are given in tables 3-1, 3-2, 3, 4-1, 4-2.
Completion of section 5 of the KUDiR
The fifth section of the book provides the calculation of wages and taxes. The table given here is, in fact, a payroll and is formed for each month separately. It contains
- calculated income tax,
- various other deductions,
- date of issue of funds
- and the signature of the employee on receipt.
All types of payments fit into the table, including the actual salary, material incentive payments, the price of goods issued in natural value, etc.
Completion of section 6 KUDiR
The sixth section of the KUDiR allows you to determine the tax base. It is formed after a year (according to the calendar) and is the basis for filling out the 3-NDFL form.
In block 6-1, income from sales indicated in Table 1-7 and others are entered. As costs, data from blocks 1-7, 2-1, 2-2, 3-1, 4-1, 4-2, 5-1, 6-2 are given.
Block 6-2 includes all expenses of individual entrepreneurs not shown in other blocks, including expenses for fire safety and security systems, travel expenses, fees for consulting, information and legal. services, internet, telephone, expenses for household and repair needs, etc.
The last block of KUDiR (6-3) includes the expenses made in the current period of the report, but the income for which will be taken into account in the forthcoming period. These include expenses for seasonal properties, rent payments, etc.
Empty KUDiR
If for a specific reporting period the individual entrepreneur did not have any movements of funds, this does not mean that he should not pay attention to the KUDiR. This situation obliges him to submit, along with other reports, to the tax "zero" Book. This means that you need to draw up it according to the usual requirements, just put zeros in the columns showing the actual movement of funds.
As part of the policy of supporting small and medium-sized businesses in Russia, individual entrepreneurs and legal entities operating on the territory of the state were given the opportunity, subject to certain conditions, to apply preferential tax regimes. One of these regimes is the simplified taxation system (STS). It is helpful to read how taxes are paid.
It involves the exemption of an economic entity from a number of compulsory payments, including tax on income / profit, property and value added (see). The volume of tax reporting by enterprises on the simplified tax system is significantly less than that of those using the general regime; it is submitted only based on the results of the year. Tax is calculated on the basis of income (or a positive difference between revenue and costs), reflected in the Book of Income and Expenses. On how to conduct KUDIR for individual entrepreneurs and legal entities. persons, it will be discussed further in the review.
Basic principles of correct registration of KUDIR
According to the provisions of Article 346.24 of the Tax Code of the Russian Federation, all entrepreneurs and companies using the simplified tax system must maintain such a document. The form of the book and the rules for filling it out are approved by the Ministry of Finance of the Russian Federation.
The basic principles of conducting KUDIR are as follows:
- subjects of entrepreneurial activity are obliged to reflect in it all business transactions sequentially, starting from the earliest;
- the basis for making entries are primary accounting documents (PBD) (see,);
- it is necessary to use the positional way of writing numbers;
- the information reflected in the document must be complete, accurate;
- even if, in fact, the entity does not carry out entrepreneurial activity, it is still obliged to keep a tax register (in this case, the book will be "zero", but it must be printed and signed);
- it is not allowed to use any language other than Russian;
- sheets are subject to filing and numbering;
- a new form should start from the new year;
- it is allowed to fill out the document in computer form;
- if KUDIR is conducted in electronic form, then according to the results of each quarter it should be printed, stitched, numbered, indicated how many pages, signed by the individual entrepreneur (or the head of a legal entity) and sealed;
- it is allowed to make changes (if they are justified), provided that the date of the correction is indicated, the individual entrepreneur (or the manager of the company) is signed and sealed.
KUDIR contains five parts, and each has its own order of filling. In 2018, the unified form of the document established by order of the Ministry of Finance of the Russian Federation No. 135n is used. The current form is available for viewing and downloading in MS-Excel format on the official web resource of the ConsultantPlus computer reference legal system www.consultant.ru.
The rules for maintaining this tax register are the same for business entities of all organizational forms. Differences in making entries are due to different objects of taxation. Payers reporting income complete the first, fourth and fifth sections. The entities that take into account the profit make entries in the first, second and third sections.
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Sequence of drafting
There is nothing complicated in the design of the form, especially when it comes to an individual entrepreneur who does not carry out a significant number of business transactions. As a rule, individual entrepreneurs keep records of income and expenses on their own. In organizations, the accountant is responsible for filling out the book.
Title page
This sheet reflects the basic information about the enterprise: the name of the legal entity. persons or data personalizing individual entrepreneurs (last name, first name and patronymic), TIN of the subject, KPP (only for legal entities), legal entities. the address of the company or the address of registration of the individual entrepreneur, the details of the current account in the credit institution.
At the top, the current year (the tax period in which the book is compiled) and the date of the beginning of filling in the KUDIR are indicated (the day when the first entry was made in the register is indicated).
There is no need to fill in the field "Form for OKUD", in the cell "For OKPO" legal. the person enters the code assigned to him by Rosstat, the individual entrepreneur - leaves it free. In the field "By OKEI" the value "383" is entered, corresponding to the Russian ruble.
Mandatory line - "Object of taxation". Here is the actual object used by the payer on the "simplified": income or income, reduced by the amount of expenses.
First section
This part of the document includes four tables, which corresponds to the number of reporting periods when taxpayers apply the "simplified taxation". These forms contain data on all business transactions. Sequentially indicated:
- record number - in the first column;
- the details of the PBD that served as the basis for making the entry - in the second;
- description of the operation - in the third;
- monetary expression - in the fourth / fifth.
The table ends with a quarterly total according to the values reflected in the fourth and fifth columns. In addition to the total amount for three months, the total for the six months, nine months and for the year should be indicated, summing up all the necessary indicators.
Important: the numbers of records in the tables are put down in an end-to-end order. For example, if the last record of the first table was assigned the number "25", then the first record of the second table will be numbered "26", and so on.
The income is not taken into account when calculating the tax and is not indicated in the book, the list of which is established by Article 251 of the Tax Code of the Russian Federation. These include unclaimed dividends, deductible VAT amounts, pledges and deposits accepted as security for obligations, guarantee fees, etc.
The list of expenses to be entered in the register and accepted for calculating the tax base is also limited (see article 346.16 of the Tax Code of the Russian Federation).
The reference to the first section is filled out exclusively by entities applying the 15% rate. It includes summarized data on income, expenses and losses.
Second section
This part includes a table with sixteen columns. This table shows only the costs associated with the purchase or creation of new fixed assets (PP) or intangible assets (IA).
The first column indicates the record number. In the second - the type of OS or intangible assets according to those. passport or primary accounting documents (check, invoice, etc.). In the third, the day is set when it was paid according to the documents.
The fourth column is intended to indicate the date of submission of documents for registration of rights, if this procedure is necessary. Fifth - to reflect the date of commencement of use or acceptance for accounting.
The sixth column records the initial cost of assets and includes the costs associated with their reconstruction, re-equipment, if these operations took place in the reporting period. An important point: information in this column is entered only after the transfer of documents for the created object to the Federal Registration Chamber, its payment or the start of operation.
The seventh column is necessary to indicate the useful life of the asset, but if it was accepted for accounting. accounting at the time when the company has already applied the simplified taxation system, then it is skipped.
The eighth column shows the residual value of assets accounted for before the transition of the enterprise to the simplified regime, as well as the costs of reconstruction, completion and re-equipment of property purchased or created at that time.
The ninth column indicates the number of reporting periods during which the property or asset will be used.
The tenth and eleventh columns reflect the shares of the asset's value that are taken into account when determining the costs for the tax and reporting periods, respectively. The calculation is based on the number of periods (from the ninth column) during which the object will be used.
The twelfth and thirteenth columns of the table should contain the amount of costs for the purchase or creation of property taken into account when calculating the tax base for the year and for each quarter in which this property is used, respectively.
The fourteenth column reflects the value of the costs of creating / acquiring a fixed asset (intangible asset), taken into account when calculating the payment in previous tax periods, and the fifteenth - the amount to be written off for the same purposes in future periods.
The last column of the table is needed to indicate the date of removal of the object from the register.
Third section
This part of the book is filled exclusively by those individual entrepreneurs and companies that have suffered losses in past tax periods.
According to the law, when calculating the tax paid under the simplified tax system, a payer who has chosen profit as an object of taxation can reduce the tax base by the amount of losses incurred by him in the past periods (over the past ten years). However, this rule does not apply to losses incurred during the period when the business entity applied other tax regimes or the STS “Income”.
The current year is indicated at the top of the third section. Then the following are sequentially entered into the table:
- the total value of losses incurred in previous years;
- the amount of losses for each year;
- the tax base;
- the amount deducted from the tax base;
- the amount of losses for the current year;
- the amount of losses that can be carried over to the next period.
Fourth section
This part is intended only for taxpayers under the STS "Income". It shows all the expenses for which, according to article 346.21 of the Tax Code of the Russian Federation, the tax base can be reduced. These are compulsory insurance premiums for employees of individual entrepreneurs or legal entities. persons paid to the Pension Fund, MHIF, FSS, as well as the cost of paying hospital benefits.
The table is filled in according to the results of each reporting period, the values of indicators for 3, 6, 9 and 12 months are summed up.
Fifth section
Section V KUDIR must be completed only by entities engaged in trade and operating in Moscow, since it was introduced to indicate the amount of trade fees, and the law on them has been adopted so far only in the capital.
This part contains one table with four columns. The first contains the record number, the second contains the details of the expense document, according to which the fee was paid. In the third, the period for which the fee was paid is prescribed, in the fourth - the amount of the payment. It also summarizes the results for each quarter, half year, 9 months and year.
What to do after filling out the book
Register pages should be numbered starting with the title page. The page number can be indicated with a pen in the upper right corner. After all the pages are numbered, they need to be stitched.
How to sew a KUDIR? There are no requirements in the law as to how exactly the book should be stitched. Therefore, when registering, you can be guided by the general rules for filing documents.
Column 3 - indicate the content of the business transaction. How much it is necessary to disclose the essence of Income (Expense) - this 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." city "," advance payment for services for clearing the roof from snow IP Zimin "," payment for services for shoe repair Karimov S.Yu. ". Remember that, first of all, the records in the 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 the funds received to the current account or to the cashier, except for:
- personal funds of an individual entrepreneur;
- amounts of received (returned) loans;
- the money that the supplier returned for the defective product;
- received makings;
- funds contributed by the founders as a contribution to the authorized capital;
- overpaid taxes transferred from the budget (and this happens).
Making a return
What to do in situations when an individual entrepreneur or organization has to return part of the previously received payment to the supplier? In such cases, the returned amount is written in the "Income" column with a "-" sign, i.e. you reduce your Income by the amount of the refund. Please note that an entry in the KUDiR must be made in the period when you returned the money. Let's consider the situation in more detail:
03/16/2017 from LLC Pervyi received an advance payment for the goods in the amount of 270,000 rubles.
03/20/2017 you transfer the goods to the buyer LLC Pervyi in the amount of 240,000 rubles.
04/05/2017 overpayment in the amount of 30,000 rubles. we return to LLC "First".
We make records in KUDiR:
Calculations with electronic money
Settlements 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" (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.
- The money for the goods goes to the electronic account of the seller (individual entrepreneur, organization).
- The intermediary on the order of the individual entrepreneur transfers the 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 come from a customer to Yandex. Money "- the individual entrepreneur, bypassing the main current account, paid with this money for the goods to the supplier, etc.
How, in this case, to determine the date of receipt of the Income? The Ministry of Finance and the IFRS gives an unambiguous answer: Income arises at the time money is credited to the seller's electronic account and it does not matter how the individual entrepreneur (or organization) uses them in the future, i.e. at the moment when the buyer paid for the item.
This rule is very important to observe in cases where the Buyer paid money in one quarter (for example, the goods were bought from you on 03/31/2017), and the operator transfers the receipts already on 04/01/2017. 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 column Expenses, you can include only those costs that are justified, relate to your business, are confirmed by correctly executed primary documents and are directly listed in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. If any costs are not indicated in this paragraph, then they cannot be taken into account in costs, even if they are related to your business activities.
The cost of goods purchased for further sale are 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 part of expenses, regardless of the fact of sale. Let us explain with an example:
The individual entrepreneur (or organization) on April 10, 2017 purchased a batch of bags (100 pieces) from LLC "Second" for resale with a total value of 180,000 rubles, the money was transferred to the supplier in full in advance through the current account on 04.04.2017 - this payment you cannot immediately add it to Expenses, you must first sell the product (bags).
The cost of the services of the transport company amounted to 16,000 rubles. and paid at the time of receipt of the goods - this fee can be immediately taken into Expenses and recorded in the KUDiR.
Until the end of April, 30 bags were sold (worth 54,000 rubles), in May - another 60 pieces (worth 108,000 rubles) and the remainder - 10 bags (worth 18,000 rubles) is in the seller's warehouse.
The following entries will be made in the KUDiR:
Despite the fact that the goods have been paid for and received, the remainder of the payment cannot be included in expenses until the entire batch of goods (bags) has been sold.
What if the goods for sale are bought from different suppliers and at different prices?
Do not complicate your accounting, complete the goods in groups, keep records of the 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 taken into 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 accounting!). Such programs allow you to keep separate records for a specific name, to see a more detailed movement and balances of goods in warehouses and stores.
What expenses of individual entrepreneurs or organizations are mistakenly taken into account? Let's list the main ones:
- expenses for the personal needs of the entrepreneur;
- expenses for the purchase and delivery of drinking water;
- the cost of the spoiled goods;
- costs of information services;
- the costs of ensuring normal working conditions (i.e., the installation of air conditioners or the purchase of office heaters cannot be taken into account in the costs);
- expenses for the production and placement of a light sign on the facade of the building and other expenses.
Be careful if you keep records on your own: before including costs in the list of expenses - check with your tax consultant if this is an Expense!
"Help for Section 1"
Individual entrepreneurs and organizations using the STS "income" fill in only line 010 (the amount of income received for the year). The figure in this line must match the line "Total for the year" of the table "Income and expenses"
Taxpayers of the STS “income - expenses” fill in lines 010, 020, 040, 041; line 030 - if necessary. The result with a negative value is not indicated on lines 040 and 041.
Section 2. Calculation of expenses for the acquisition of fixed assets and intangible assets
The section is filled out only by those applying STS “income-expenses”, who had the corresponding expenses in the tax period.
Fixed assets are tangible assets used in the activities of an organization or individual entrepreneur that have a service life of more than a year (workshop buildings, warehouses, equipment, vehicles, working tools, inventory, etc.) and cost more than 100,000 rubles.
Intangible assets - assets that do not have physical properties (results of intellectual property, patent rights, trademarks, etc.). The useful life exceeds 12 months, the cost is more than 100,000 rubles.
Let's show by example how to fill in this section. The individual entrepreneur purchased a drilling machine worth 120,000 rubles. and a period of use of 2 years.
Section 3. Calculation of the amount of loss, reducing the tax base for tax
The section is filled in by those individual entrepreneurs and organizations that have chosen the STS “income-expenses”, if in the past years or the past year there were losses that can be carried over to the next tax period, i.e. the confirmed expenses exceeded the income. If losses were incurred in 2018, then they must be indicated in the Help to Section 1.
In this case, Section 3. Will only need to be completed in 2019.
Section 4. Expenses reducing the amount of tax (advance tax payments)
The section is filled in only by taxpayers of the STS “income”. It is necessary to indicate the paid and, by the amount of which we can reduce the tax of the simplified tax system.
paid by an entrepreneur or organization. Section V is filled out only by those "simplified persons" 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. Already now you can see a sample of filling:
Book and Patent Tax System
For those individual entrepreneurs who work on a patent, a special simplified Income Book has been developed and approved. It consists of a Title Page and Section 1, which records the proceeds from the type of activity for which the patent is issued. Income is recognized on a cash basis, i.e. at the time of receipt of money.
Please note that for each patent obtained (for each type of activity), its own KUD is filled in. 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 KUD will be 10,000 rubles.
Cover page KUD for patent
Accounting for income in KUD for a patent
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KUDIR in accordance with the legislation of the Russian Federation is the main and only register of tax accounting for organizations and individual entrepreneurs who have chosen a simplified taxation system. The duty of maintaining the document is imposed on all "simplified persons", regardless of the selected object of taxation. The only difference is in the order in which the information is reflected. Until 2013, all accounting books were subject to mandatory certification by the tax authorities, and only from January 1, 2014. this requirement has been canceled.
The book of accounting of income and expenses, a sample of which is given below, is a register of this accounting, mandatory for legal entities and entrepreneurs who have chosen the specified special mode.
Until 2013, KUDIR was mandatory submitted to the inspection at the place of registration for certification. Since last year, this requirement has been canceled, but this did not affect the need to maintain and have the specified document in the organization and the individual entrepreneur on the simplified tax system. All taxpayers applying the simplified special regime are required to keep a book, regardless of the object of taxation and organizational and legal form.
In more detail about what should be included in the book, what is the risk of its failure
Summing up the above, let's summarize the main features of filling out the KUDIR on the STS “income minus expenses”:
- The book is kept by both legal entities and individual entrepreneurs. For the latter, this is the basis for exemption from accounting;
- Since 2013, there is no need to certify this document with the tax authorities;
- With the beginning of each year, a new book is set up, in which all income and expenses accepted under the simplified tax system are to be reflected. Even if there is no activity, the register must be completed and submitted to the regulatory authorities upon request. The absence of this document is the basis for prosecution.
- Accounting is carried out in chronological order, transactions are reflected positionally;
- On the simplified tax system - 15% must be filled in the Title Page, Sections 1, 2, 3. Section 4 is completed only
