Revision act for unpaid taxes. Accounting

Revision act for unpaid taxes. Accounting

 

 

Question:

Hello! In connection with an issued audit act, I am interested in what registration should I receive for unpaid tax under art. 204 of CITA and interest for the tax not paid in due time, as well as for not paid ds, ddfl, zod, doo and interest on them. Thanks!

 

Answer:

Hello!

From the so-called question I make the following propositions on which I base my responses, namely:

- under "unpaid" tax and social security contributions I will understand "uncounted"

- once it is reviewed, it is assumed that the review period is before 2014 and the replies will concern a past period (if for 2014 you will accrue taxes due as you accrue current)

On the question of the additional taxes and insurance due under the audit act

Dt 609 - Other Expenses / Analytical Account "Expenditure in connection with an open accounting error in past years"

Kt
    4539 - ADR for importation - with tax-based VAT min

    454 - DDFL - with accreditation with an audit act

    459 - Other estimates with the budget - with the tax charged under the audit act under Article 204 of CITA

    461,462,463 - with the insurances charged with the audit act

Dt 614 - organization and management costs

Kt 609 - Other Expenses / Analytical Account "Expenditure in Connection with Open Accountancy Error Mines Years"

Thus, your statutory accounts for taxes and social security payments will be equal to those of the NRA

Please note that with recognized costs under the 609 - Other Expense / Analytical Account "Expenditure in Connection with an Open Accounting Error in Past Years" will be adjusted to increase the accounting financial result for tax purposes in the Annual Tax Return (Annex 1, 3 to the Annual Tax Return - Art. 75, para 7 of CITA)

The payment itself is the traditional consideration

D & C 45,46

Kt 50

 

On interest rates

DT 621 - interest expense / analytical account "punitive interest for non-paid tax and social security obligations"

Kt 50

Please note that with the recognized expenses under item 621 - interest expenses / analytical account "penalty interests for non-paid tax and social security obligations" will be adjusted to increase the accounting financial result for tax purposes in the Annual Tax Return
 (item 18 of the increase in the conversion of the accounting result into the Annual Tax Return - Art. 26, para 6 of CITA)

You should also keep in mind that if these operations were to be taken in the year when they were due to be taken, the financial result could change in those years (for example, if it was found in an audit that you have not accrued 40 -50 thousand, the financial result will change for the respective period) Accordingly, you should also comply with the requirements of NSS 8 - Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies, and Revise Financial statements for past years. (But you judge it according to your specific conditions).

Greetings.