Taxes not paid in time and interest. Accounting

Taxes not paid in time and interest. 

Accounting   

 

Question:

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

 

Answer: 

Hello!

The page administrator has been able to restore your email. Our answer is as follows:

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 the taxes due as you accrue current)

On the question of additional taxes and social security contributions payable under the PA

Dt

 609 - Other Expenses / Discount Costs in Connection with an Open Accounting Error min.

Kt

 4539 - ADD for importation - with RA VAT periods min

454 - DDFL - with accrued with RA DDFL

459 - Other budget estimates - accrued. With a PA tax under Article 204 of CITA

 461,462,463 - with PA insurances

Dt 614 - organization and management costs

Kt 609 - Other Expenses / Discounts "in connection with an open accounting error min.

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

Please note that the recognized costs of the 609 - Other Expenses / Discount Expenditure Expenditure on an Open Accounting Error min. Will be adjusted to increase the tax accounting result for tax purposes in the ADR (app. , Item 3 to the GTD - art. 75, para 7 of CITA)

The payment itself is the traditional account

D & C 45,46

Kt 50

On interest rates

DT 621 - interest / anc tax expenses "penalties for non-paid tax and social security obligations

Kt 50

Please note that with the recognized costs under item 621 - interest expense / indemnity "penalties for non-paid tax and insurance obligations will be adjusted to increase the accounting financial result for tax purposes in the GTD
 (Item 18 of the increase in the transformation of the accounting result in the GTD - Article 26, paragraph 6 of CITA)

You should also keep in mind that if these operations were to be taken in the year they were supposed to be taken, the financial result in these years could change (for example, if it is found in the PA that you have not accrued 40- BGN 50 thousand, then 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 the Financial Statements For past years. (But you judge it according to your specific conditions)

Best regards.