Posted here: we wrote about the tax itself, who can apply it, what restrictions there are, how to calculate it and how to fill out a declaration. Today we finally got to filling out KUDIR. In this article you will find an example of the design of KUDIR for the simplified tax system on income.
It is most convenient to fill out KUDIR automatically, keep records and submit reports in special service.
First, let us remind you that KUDIR is a book of accounting for income and expenses; it must be maintained by both individual entrepreneurs and companies paying simplified taxes. Individual entrepreneurs and legal entities fill it out in the same way; there are no significant differences, so our example is suitable for everyone - it reflects the main points. Differences in filling out the book are due only to different objects of taxation. Here is an example for the simplified tax system-Income.
So, a few main points:
- KUDIR is carried out without fail, if you have not conducted any activity during the year, you must have zero KUDIR;
- All operations are entered into KUDIR, always in chronological order;
- transactions are entered into KUDIR on the basis of the primary document;
- information is reflected positionally: one operation – one line;
- all records are prepared in Russian;
- errors in KUDIR can be corrected, but such correction must be justified and certified by the signature of the individual entrepreneur (general director of the legal entity) with the date of the correction and a seal (if used);
- records are kept in full rubles;
- The KUDIR can be printed and filled out on paper, or you can keep an Excel file on your computer; in the second case, it will need to be printed out at the end of the period. The accounting book must be stitched: laced and numbered, signed and sealed.
The KUDIR form is unified, the form is approved by Order of the Ministry of Finance of the Russian Federation No. 135n dated October 22, 2012. In it you can find the form itself and instructions for filling it out.
IMPORTANT!!! From January 1, 2018, all entrepreneurs using the simplified tax system must maintain KUDIR on a new form approved by the above order, taking into account changes dated December 1, 2016. No. 227n. There have been no changes to it for 2019.
What's new in KUDIR?
- Section V has been added, which is necessary to reflect the trade tax, which is currently relevant for Moscow entrepreneurs.
- A new section VI has been added to the instructions for filling out KUDIR, explaining how to correctly reflect the trade fee (Appendix No. 2 to Order No. 135n).
We emphasize once again that these changes apply to filling out KUDIR from 01/01/2018. You must fill out 2017 and previous years according to the old Rules and the old KUDIR form.
How to fill out KUDIR
Filling out KUDIR yourself is quite simple, especially for individual entrepreneurs with a small number of operations. You can also use the services of an accountant or special online services. Today we will talk about how to fill out KUDIR yourself.
Let's deal with them one by one:
- Title page – a standard title page in which you must indicate the taxpayer’s data and the year for which the document is being drawn up;
- Section I Income and expenses - it is filled out by all individual entrepreneurs and legal entities using the simplified tax system;
- Section II Calculation of expenses for fixed assets and intangible assets, which are taken into account when calculating the tax base;
- Section III Calculation of the amount of loss taken into account when calculating the simplified tax system
These two sections are filled out only by those who have switched to the simplified tax system with the Income - Expenses base.
- Section IV Expenses that reduce tax on the simplified tax system in accordance with the Tax Code of the Russian Federation (in other words, insurance premiums that you pay for yourself and your employees) - in this section, data is entered only by those who have chosen the simplified version with the Income base.
What's the result? An individual entrepreneur using the simplified tax system for income must fill out the title book, sections I and IV.
Step 1: Fill out the title page
What should be indicated on the title page? We enter the following data:
- the year for which the book is kept – “for 2019”;
- book opening date – 2019/01/01;
- Full name of individual entrepreneur (name of organization);
- INN IP (TIN/KPP of a legal entity);
- The object of taxation is “income”;
- Address (for individual entrepreneurs – place of residence, for legal entities – location);
- Account number and bank.
An example of filling out the KUDIR title page is presented below:
Step 2: Fill out Section I Income and Expenses
Individual entrepreneurs using the simplified tax system-Income records their income in this section. Some expenses are also indicated, but I’ll say more about that below.
So, there are four tables in the section - one for the quarter. Each operation is written on a separate line; you add the number of lines yourself when you print the form. In table 5 column:
- No. – enter the entry number in order;
- Date and number of the primary document – enter information on the document that is the basis for recording the transaction;
- Contents of the operation – write down the essence of the operation;
- Income – indicate the amount of income;
- Expenses - the amount of expenses is indicated here (the column is filled in by those who calculate the simplified tax system using the Income - Expenses base).
Here are a few examples, since income can come in different ways:
- Upon receipt at the cash desk (for those who use cash registers) - indicate the date and number of the Z-report, which is done at the end of the day;
- Upon receipt of revenue from BSO:
- If this is a BSO on demand, then put the date and its number;
- If these are several BSOs per day, then compile one PKO for them and indicate its date and number. In this case, the PKO must indicate all the BSOs that you wrote out during the day.
Important! This way you can register BSOs issued in one day - they will all have the same date. BSO for different days cannot be reflected all together in one line.
- When you receive it on your account, indicate the date of arrival and the payment slip number / bank statement number.
An example of filling out KUDIR in each case is given below:
There are situations when you need to issue a return, but the receipt has already been recorded in KUDIR. This can be done by reversing entry. The refund amount is also reflected in the “Income” column, but with a minus sign.
See the example above for the recording format. Clause 4 reflects the refund to the supplier of the overpaid advance amount.
At the end of the quarter, the table displays the total amount of income. In our example, it was 47,600 rubles. The remaining tables are filled out during the 2nd, 3rd and 4th quarters. They summarize quarterly income and cumulative results for half a year, 9 months and a year. Let’s imagine that we didn’t have any operations in the following periods, then the remaining tables will be like this:
In some cases, payers of the simplified tax system show expenses in KUDIR. There are actually two such cases:
- Expenses from payments to assist unemployed citizens;
- Expenses from subsidies received under the SME support program.
These amounts are reflected in two columns at once - as income and as expenses. As a result, they cancel each other out and do not have any impact on the calculation of the tax base.
An example of such a record is here:
The certificate for Section I is not filled out, information is filled in by those who have chosen the simplified tax system with a different base.
Step 3: Fill out Section IV
This section contains a large table, but there is nothing complicated about it. It is divided into 10 columns:
- No. – serial number of the operation;
- Date and number of the primary document confirming the operation;
- The period for which contributions were paid;
- Columns 4-9 – types of contributions and payments;
- Column 10 is the total for the line.
How to fill out this section? If you are an individual entrepreneur who works alone, without hiring employees, then here you need to indicate the payment of contributions to the funds for yourself. For example, you transferred them in full in March: 29,354 rubles - for pension insurance, 6,884 rubles – for health insurance.
The completed section will look like this:
Next, all that remains is to sum up the results by quarter and by period on an accrual basis.
Individual entrepreneurs with employees in this section must show not only payments for themselves, but also the amounts paid for their employees, since they can also be deducted from tax within established limits.
Organizations fill out KUDIR in the same way. On the title page they indicate their name, tax identification number and checkpoint, and location address. There are no differences in the reporting of income. In Section IV, as well as individual entrepreneurs with employees, they show the amounts of payments for their employees.
You can download the completed sample that was presented in the article by THIS link.
You can download a blank KUDIR to fill out Here.
KUDiR - book of accounting of income and expenses.
KUDiR, stitched and numbered (See here “”), should be in any case, even if no activity is carried out (although in practice many do not do this).
Fine for missing a book: individual entrepreneur - 200 rubles, organizations - 10,000 rubles.
Apply: individual entrepreneurs and organizations on OSNO, simplified tax system, unified agricultural tax, PSN. Taxpayers do not maintain KUDiR on UTII!
Since 2013, there is no need to certify income and expenses in the tax book.
Correction of errors when maintaining the Book by hand must be justified and confirmed by the signature of the individual entrepreneur or the head of the organization, indicating the date of correction and a seal (for individual entrepreneurs - if available).
All transactions are reflected in chronological sequence based on supporting documents (contract, invoice, check, etc.).
In each new tax period there is a new KUDiR.
If you are keeping a book in in electronic format, then at the end of the tax period, print it out, number it and stitch it (how to stitch it - the link is given above), and sign it. Blank sections are also printed and stapled so that the integrity of the KUDiR is maintained.
We will consider the instructions on the KUDiR form for the simplified tax system, but for the unified agricultural tax and patent forms this filling is also suitable, because The forms are almost the same.
KUDiR can also be simplified in this automated one.
Title page
Field "Form according to OKUD" not filled in.
Field “Date (year, month, day)”. Indicate the start date for maintaining the book.
Field "According to OKPO". It is not necessary to fill it out. OKPO can be viewed in a letter from Rosstat (if you received it during registration), or on the OKPO.ru website.
Field "Object of taxation". Enter “income” or “income minus expenses.”
And also indicate the remaining data (current account - if available, full name, name of the organization, required addresses).
Section 1. Income and expenses
BOX 1. Serial number of the record.
BOX 2. Date and number of the primary document on the basis of which income was received or expenses were made.
REGISTRATION OF INCOME IN COLUMN 2
1) Cash receipts - write the date of arrival and the number of the Z-report, which you usually take at the end of the working day. Example: 01/10/2015 check Z-report No. 4545.
2) Receipts to the current account - write the date of arrival and the number of the payment order or bank statement. Example: 01/10/2015, p/p No. 45 or bank statement dated 01/10/2015 No. 45.
3) Revenue according to BSO (strict reporting form) - if several BSOs are issued during the day, then it would be reasonable to draw up a PKO (), which will indicate the numbers of all used BSOs. This PKO is entered into KUDiR. But making one entry in KUDiR based on several BSOs issued on different dates is not allowed. Sample:
4) Refund. Let’s say you need to return the overpaid amount or return the advance payment to the buyer upon termination of the contract. In this case, enter the refund amount in column 4 (income) with a minus sign.
- We indicate income based on the actual date of receipt of funds and property.
- Also, funds and property can be received on the basis of other documents (bill of lading, act of acceptance and transfer of property, etc.).
REGISTRATION OF EXPENSES IN COLUMN 2 (only for the simplified tax system “income minus expenses”)
We write the date of the expense and the document number (for example, a cash receipt or sales receipt, payment order, expense cash order, Z-report, etc.).
BOX 3. Specify the content of the transaction being registered.
REGISTRATION OF INCOME IN COLUMN 3
Replenishing your own account and increasing the authorized capital is not considered income,
Therefore, it is not included in KUDiR.
1) Example of recording income:
HOW TO ISSUE A RETURN?
Let’s say you need to return the overpaid amount or return the advance payment to the buyer upon termination of the contract. In this case, enter the refund amount in column 4 (income) with a minus sign.
Example return record:
REGISTRATION OF EXPENSES IN COLUMN 3 (only for the simplified tax system “income minus expenses”)
1) An example of a record of issued wages and personal income tax.
2) Expenses for the purchase of goods are indicated only after their sale.
An example of such an entry:
I decided to sell laptops for 20,000 rubles. - 1 PC.
BOX 4. Enter the amount of income taken into account when calculating tax.
BOX 5. Enter the amount of expenses taken into account when calculating tax.
Filled out only by those who use the simplified tax system “income minus expenses.”
"HELP FOR SECTION 1"
For the simplified tax system “income” - only line 010 is filled in (the amount of income received for the year)
For the simplified tax system “income minus expenses” - lines 010, 020, 030 (if necessary), 040, 041 are filled in. A negative result on lines 040 and 041 is not indicated.
Section 2. Calculation of acquisition costsFixed assets and intangible assets
This section applies only to those who are on the simplified tax system “income minus expenses”. To be completed if there were such expenses in the tax period. For reference:
1) Fixed assets are tangible assets that are used by an individual entrepreneur or an enterprise to carry out its activities, and whose service life is more than 1 year.
Fixed assets can be, for example, industrial buildings, structures, vehicles, equipment, tools, household equipment, etc.
2) Intangible assets- assets that do not have physical form, with a useful life of more than 12 months. These could be, for example, objects intellectual property, copyrights, patents for inventions, trademark rights, etc.
Section 3. Calculation of the amount of loss reducingTax base for tax
This section applies only to those who are on the simplified tax system “income minus expenses”. To be completed if there were losses in previous years or in the expired year that can be carried forward to the next tax period.
Section 4. Expenses that reduce the amount of tax(advance tax payments)
This section is filled out only for the simplified tax system “income”. The insurance premiums paid “for yourself” and for employees (if any) are indicated, by the amount of which we reduce the simplified tax system. Everything is very easy to fill out:
IN in this case The sample is filled out for an individual entrepreneur who has no employees, which means the simplified tax system tax can be reduced by the entire amount of insurance premiums paid. We remind you that if an individual entrepreneur has employees, then the tax can be reduced by no more than 50% by the amount of insurance payments.
For 2014, the individual entrepreneur paid insurance premiums “for himself” in the amount of 20,000 rubles, of which:
To the Pension Fund of Russia - 17,000 rubles and to the Federal Compulsory Medical Insurance Fund - 3,000 rubles.
Insurance premiums were paid quarterly on an accrual basis in order to reduce the amount of advance payments to the simplified tax system each quarter. If the picture is hard to see, download the KUDiR sample below (Excel format).
LLC on the simplified tax system "income". In the book of income and expenses according to the simplified tax system, section IV appeared, “Expenditures that reduce the amount of tax...” This included amounts paid to the Pension Fund of the Russian Federation, FFOMS, Social Insurance Fund, Federal Social Insurance Fund, etc. In column 2 of this section, you must indicate the date and number of the primary document. What primary document should I indicate here? If it is a sub-order, then there can be 5 or more of them, and there is only one line for the month.
in section IV of the Income and Expense Book, you must indicate all payment orders on the basis of which insurance premiums were paid.
The form of the Book of Income and Expenses, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, is a template on the basis of which organizations and entrepreneurs are required to maintain Books of Income and Expenses. Unlike columns, the number of lines in the Income and Expense Book is not limited and depends on the number business transactions(primary documents) to be reflected in the Book for the correct calculation of the single tax.
The rationale for this position is given below in the materials of the Glavbukh System
Insurance premiums, temporary disability benefits
Organizations that pay a single tax on income can reduce the amount of a single tax (advance payment for the reporting period) when simplified by the amount tax deduction, which includes three elements *:
1) the amount of contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases actually paid (within the limits of accrued amounts) in the period for which the single tax was assessed (advance payment);
2) the amount of contributions under voluntary personal insurance contracts concluded in favor of employees in the event of their temporary disability. This type of expense is included in the tax deduction if the following conditions are met:
– contracts are concluded with insurance organizations that have valid licenses;
– the amounts of insurance payments provided for in the contracts do not exceed the amount of temporary disability benefits determined in accordance with the Law of December 29, 2006 No. 255-FZ;
3) the amount of hospital benefits paid at the expense of the organization for the first three days of incapacity for work in the part not covered by insurance payments, under the contracts specified in paragraph 2.
This procedure is provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation.
Section IV is intended for calculating tax deductions in the book of income and expenses. The rules for filling out this section are established in Section V of the Procedure, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n *.
E.Yu. Popova
state councilor tax service RF rank I
2. Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135N:On approval of the forms of the Income and Expense Book of organizations and individual entrepreneurs using the simplified taxation system, the Income Book of individual entrepreneurs using the patent taxation system, and the Procedure for filling them out
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.
All taxpayers using the simplified taxation system (STS) are required to keep a book of income and expenses (KUDiR). If you do not do this, or fill it out incorrectly, you can receive a considerable fine (Article 120 of the Tax Code of the Russian Federation). This book is printed and submitted to the tax office upon their request. It must be sewn and numbered.
Before you start creating this income and expense accounting book in 1C 8.3, check the program settings. If you have problems with the formation of KUDiR and some expenses do not fall into the book, carefully double-check the settings. Most of the problems lie here.
Where is the income and expense accounting book 1C 8.3? In the "Main" menu, select the "Settings" section.
You will see a list of configured accounting policies by organization. Open the position you need.
In the configuration form accounting policy at the very bottom, click on the “Set up taxes and reports” hyperlink.
In our example, the “Simplified (income minus expenses)” tax system was selected.
Now you can go to the “STS” section of this setting and configure the procedure for recognizing income. This is where it is indicated which transactions reduce the tax base. If you have a question why an expense does not fall into the book of expenses and income in 1C, first of all look at these settings.
Some items cannot be unchecked as they are required to be filled out. The remaining flags can be set based on the specifics of your organization.
After setting up the accounting policy, let's move on to setting up the printing of the KUDiR itself. To do this, in the “Reports” menu, select the “STS Book of Income and Expenses” section of the “STS” section.
The ledger report form will open in front of you. Click on the "Show Settings" button.
If you need to detail the records of the received report, check the appropriate box. It is better to clarify the remaining settings with your tax office, having learned the requirements for appearance KUDiR. These requirements may vary between inspections.
Filling out KUDiR in 1C: Accounting 3.0
In addition to the correct settings, before generating KUDiR, it is necessary to complete all operations for closing the month and check the correctness of the sequence of documents. All expenses are included in this report after they are paid.
The D&R accounting book is generated automatically and quarterly. To do this, you need to click on the “Generate” button in the form where we just made the settings.
The book of income and expenses contains 4 sections:
- Section I. This section reflects all income and expenses for the reporting period quarterly, taking into account the chronological sequence.
- ChapterII. This section is filled out only if the simplified tax system is “Income minus expenses”. This contains all costs for fixed assets and intangible assets.
- ChapterIII. This contains losses that reduce the tax base.
- ChapterIV. This section displays amounts that reduce tax, for example, insurance premiums for employees, etc.
If you have configured everything correctly, then KUDiR will be formed correctly.
Manual adjustment
If, after all, KUDiR is not filled out exactly as you wanted, its entries can be corrected manually. To do this, in the “Operations” menu, select “STS Income and Expense Book Entries.”
In the list form that opens, create a new document. In the header of the new document, fill in the organization (if there are several of them in the program).
This document has three tabs. The first tab corrects the entries in section I. The second and third tabs are in section II.
If necessary, make the necessary entries in this document. After this, KUDiR will be formed taking into account these data.
Analysis of accounting status
This report can help you visually check whether the book of income and expenses is filled out correctly. To open it, select “Accounting analysis according to the simplified tax system” in the “Reports” menu.
If the program keeps records for several organizations, you need to select in the report header the one for which the report is needed. Also set the period and click on the “Generate” button.
The report is divided into blocks. You can click on each of them and get a breakdown of the amount.
KUDIR is a book of income and expenses that must be maintained by all organizations and individual entrepreneurs (Article 346.24 of the Tax Code of the Russian Federation). There is no need to certify the book with the tax office, however, in case of any questions regarding the annual declaration, tax authorities can request the accounting book for a more thorough check. Errors in KUDIR or its absence are grounds for a fine of at least 10 thousand rubles (Article 120 of the Tax Code of the Russian Federation and Article 15.11 of the Administrative Code).
KUDIR is maintained according to the form approved by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n. KUDIR for individual entrepreneurs on the simplified tax system - the main document tax accounting. Simplified organizations, in addition to tax accounting in KUDIR, also maintain mandatory accounting. Taxpayers determine their tax base for the simplified tax on the basis of KUDIR, so if you combine several tax regimes, then you need to keep records of income and expenses under the simplified tax system separately from the other tax regime.
The general rules for registering and filling out KUDIR are as follows:
- for each tax period (that is, calendar year) - a new KUDIR;
- entries in the book are kept cumulatively in chronological order;
- KUDIR is filled out using the cash method, that is, only the actual movement of money in the cash register or at current account. If you have only shipped the goods to the buyer, but have not received payment, this is not yet recognized as income for the cash method of accounting. Similar rules apply for expenses;
- KUDIR is maintained on a computer, in a special accounting program or by hand;
- amounts are entered into the book in rubles and kopecks;
- The electronic KUDIR is printed at the end of the tax period;
- a printed electronic KUDIR or a handwritten paper one must be numbered, laced, sealed with the signature of the manager or the individual entrepreneur himself and a seal (if any);
- in a handwritten KUDIR, errors are corrected as follows: the incorrect entry is crossed out, the correct wording is written next to it, certified by the position, full name and signature of the person responsible, and the date the correction was made is recorded.
KUDIR consists of 4 sections plus a title page. In section I of the book, the taxpayer indicates income and expenses, in section II - expenses for the purchase of fixed assets and intangible assets, section III includes losses from previous years, by which the current tax can be reduced, section IV is devoted to expenses that reduce the amount of tax. Sections II-III should be filled out only for the simplified taxation system Income minus expenses, and section IV is intended only for the simplified taxation system Income. Let's take a closer look at how to conduct KUDIR with the simplified tax system of 15% and 6%.
Please note that changes to KUDIR, approved by order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n, become effective only from January 1, 2018. In 2017, the income book is filled out in exactly the same way as last year.
Filling out KUDIR under the simplified tax system Income
Since the taxpayer uses the simplified tax system for income only to take into account his own income, then in section I of KUDIR he will reflect only receipts to the current account or to the cash desk. At the same time, not any received income is taken into account as income for determining the tax base. cash. According to Art. 346.15 of the Tax Code of the Russian Federation, the simplifier takes into account as income his revenue and non-operating income - rental of property and other income from Art. 250 Tax Code of the Russian Federation. The list of income that cannot be taken into account on the simplified tax system is given in articles 224, 251, 284 of the Tax Code of the Russian Federation.
This list is long, most of the income is very specific. Let us point out the most typical for the daily activities of most businessmen: money received from the Social Insurance Fund to reimburse the costs of child benefits and sick leave for employees, the return of advances or any overpaid amounts, the amount of loans received, or the return of a loan issued by the organization itself cannot be considered income.
Individual entrepreneurs have even more nuances when accounting for taxes on income received under the simplified system. The entrepreneur does not take into account in the KUDIR according to the simplified tax system his income as wages for hire, replenishment of the cash register of his own enterprise. The sale of property not used in business activities (for example, a car or apartment) is also not included in income when calculating the tax base.
How to conduct KUDIR with the simplified tax system of 6%? Income receipts are reflected by registering the PKO, payment order or bank statement. If revenue is deposited according to BSO, then one receipt order can be made for several forms, but provided that the forms were issued within one business day. If you need to reflect the return of money to the buyer in KUDIR, then this amount must be entered in the “income” column with a minus sign.
Another nuance of filling out KUDIR according to the simplified tax system for income is filling out section IV. Since the taxpayer can reduce the amount of tax on insurance premiums using the simplified tax system for income, the amount of these contributions should be reflected in section IV of the KUDIR. The book contains information about the payment document, the period for payment of contributions, the category of contributions and their amount. Entrepreneurs in this section indicate not only contributions for employees, but also their own pension and health insurance. Based on the results of each quarter, as well as half a year, 9 months and a calendar year, results are summed up.
Example of filling out KUDIR on the simplified tax system Income 6%
Individual entrepreneur I.M. Kuznetsov bought raw materials for the production of buns for 230,000 rubles on January 11, 2016 and sold 100 buns at a price of 20 rubles per piece. The buyer returned one bun to the entrepreneur due to broken packaging. In addition, IP Kuznetsov received an advance from the buyer in the amount of 10,000 rubles. Kuznetsov has one pastry chef whose salary is 30,000 rubles. For January 2016, Kuznetsov paid insurance premiums for the employee - 9,000 rubles.
Here is what a sample of filling out KUDIR for individual entrepreneurs on the simplified tax system of 6% looks like in this example.
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Filling out KUDIR under the simplified tax system Income minus expenses
Income in KUDIR is reflected in the same way, regardless of the selected simplified tax system option. But expenses are reflected in section I only under the simplified tax system: Income minus expenses. The list of expenses that can be taken into account in KUDIR is in Appendix 2 to the order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n and in Art. 346.16 Tax Code of the Russian Federation. Since expenses reduce the tax base under the simplified tax system, tax authorities carefully check the company’s expenses and regularly issue letters and explanations: which expenses can be taken into account and which cannot. General principle This is - expenses can be accepted only if they are economically justified, documented and will bring income to the taxpayer.
When calculating the single tax, the payer of the simplified tax system can take into account material costs, labor costs and compulsory social insurance of employees and some other expenses. Each listed category of costs has its own characteristics, for example, costs for the purchase of goods fall into KUDIR only after they directly entered the warehouse, were paid to the supplier and sold to the buyer. Insurance premiums for employees under the simplified tax system. Income minus expenses do not reduce the calculated tax itself, but are included in the tax base as expenses in full.
Please note that personal expenses of an individual entrepreneur on the simplified tax system. Income minus expenses not directly related to making a profit cannot be entered into KUDIR.
Example of filling out KUDIR under the simplified tax system Income minus expenses
Let's look at an example of how to fill out KUDIR for individual entrepreneurs on the simplified tax system of 15%. Data on income and expenses of individual entrepreneur I.M. Kuznetsova Let's take from the previous example. Plus, Kuznetsov paid in advance the rent for the bakery premises in January - 100,000 rubles for February-March 2016. The rent advance in KUDIR is included not on the date of transfer of money, but on the date of fulfillment of the counter-obligation, that is, the signing of an act on the provision of rental services on the last day of March 2016.
In this example, a sample of filling out KUDIR for an individual entrepreneur on the simplified tax system of 15% will look like this.
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