Settlements of the organization with the budget for tax payments may involve the occurrence of receivables, reflected in the debit of account 68 "Calculations on taxes and fees". Substantiation of the fact of the presence of budget debt to the organization, its offset or repayment are complex practical situations that raise many questions regarding the application of tax legislation in specific business situations. A number of problematic issues from the practice of the occurrence of receivables for tax payments are considered in his article by the auditor L.P. Fomichev.

General rules for accounting for budget debt

Accounts receivable for taxes and fees can be formed for various reasons.

Sometimes accountants deliberately transfer a large amount to the budget. They do this in case a tax audit comes and charges additional taxes, and the overpayment will “save” the company from penalties. This practice is not justified from an economic point of view. In addition, tax inspectors have recently paid special attention to large overpayments, suspecting that they are unreasonable. And then you can be among the first candidates for a tax audit.

An overpayment of income tax may occur in a situation where advance payments transferred to the budget exceed the amount of tax payable according to the tax return. Also, an overpayment can occur if, on an accrual basis in a year, the profit received decreases, i.e., in some quarter they receive a loss.

An overpayment of VAT may occur when the amount of tax deductions exceeds the amount of VAT on sales. For example, such a situation may periodically arise in organizations that receive significant prepayments in individual periods, or have episodic large purchases of goods.

The procedure for accounting for settlements with the budget for taxes and fees is established in the Instructions to the Chart of Accounts. Account 68 is credited for amounts due on tax declarations (calculations) for contributions to budgets. The debit of account 68 reflects the amounts actually transferred to the budget, including advance payments for income tax. Also, the debit reflects the amount of VAT debited from account 19. Analytical accounting for account 68 is carried out by type of tax.

Overpayment of taxes and fees is reflected in the financial statements as accounts receivable. In the balance sheet (form No. 1), the amounts of receivables and payables for taxes and fees are reflected in assets and liabilities, respectively. Offsetting between the indicated items of assets and liabilities is not allowed (clause 34 PBU 4/99 "Accounting statements of the organization", approved by order of the Ministry of Finance of the Russian Federation dated 06.07.1999 No. 43n). The balance sheet in expanded form reflects the balances of accounts of analytical accounting, for which there is a debit balance (in assets) and a credit balance (in liabilities).

Inventory of settlements with the budget

Before compiling the annual financial statements of the organization, it is necessary to conduct an inventory as of December 31 of the reporting year (clause 2, article 12 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting"). According to paragraph 74 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, the amounts reflected in the financial statements for settlements with the budget must be agreed with the tax authorities and are identical. Reflection of unsettled amounts is not allowed. When inventorying settlements with the budget and extra-budgetary funds, the presence of acts of reconciliation of the organization's settlements with the budget is checked, as well as the compliance of the content of these acts with the data of account 68.

Rules for offsetting overpayments for taxes

Many accountants do not go through the unpleasant procedure of reconciliation of settlements with the tax authorities, and tax overpayments have been recorded in the balance sheet for several years. In a crisis, the price of raising money rises sharply. If the taxpayer has an overpayment for some tax, then he has the right to write an application to the inspection about offsetting this amount against the payment of another tax or returning it to the current account. An offset can be made between taxes (fees) of the same type: federal taxes are offset against federal taxes, regional taxes against regional taxes, and local taxes against local taxes. Taxes by types of budgets are listed in articles 13-15 of the Tax Code of the Russian Federation. Overpayment offset is possible:

  • on federal taxes: VAT, excises, personal income tax, unified social tax, corporate income tax, mineral extraction tax, water tax, fees for the use of objects of the animal world and for the use of objects of biological resources, as well as for taxes paid in connection with the application of special tax modes, - USN, ESHN, UTII (Article 13, paragraph 7 of Article 12, Article 18 of the Tax Code of the Russian Federation);
  • on regional taxes and fees: corporate property tax, gambling business tax, transport tax (Article 14 of the Tax Code of the Russian Federation).

Local taxes and fees levied on organizations and entrepreneurs include only land tax, respectively, the overpayment of land tax can only be offset against future payments on it (Article 15, Clause 1, Article 78 of the Tax Code of the Russian Federation).

Thus, it is possible to set off the overpayment, for example, for the UST - towards the repayment of arrears on income tax (clauses 4, 5 of article 13 of the Tax Code of the Russian Federation), and the overpayment of property tax - on account of the forthcoming payment of transport tax (clause 1 , 3 article 14 of the Tax Code of the Russian Federation). When combining the general taxation regime with the payment of UTII, an overpayment of income tax can be offset against repayment of arrears on UTII (clause 7, article 12, subparagraph 3, paragraph 2, article 18, paragraph 1, article 78 of the Tax Code of the Russian Federation). Overpayment of VAT can be set off against the payment of income tax. Set off the overpayment of personal income tax against the payment of a single tax under the simplified tax system (see letter of the Ministry of Finance of Russia dated January 11, 2009 No. 03-02-07 / 1-3).

But here it is important to remember the rule set forth in paragraph 7 of Article 78 of the Tax Code of the Russian Federation. An application for a credit or refund of the amount of overpaid tax may be filed within three years from the date of payment of the specified amount. If such a period is missed, the organization may apply to the court with a claim for the return of the overpayment in civil or arbitration proceedings (see Ruling of the Constitutional Court of the Russian Federation of June 21, 2001 No. 173-O, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 8, 2006 No. 6219/06). And in this case, the general rules for calculating the limitation period apply - from the day when the person found out or should have found out about the violation of his right (clause 1, article 200 of the Civil Code of the Russian Federation).

If the specified deadlines are missed by the organization, and the organization considers that the decision of the tax authority to refuse to return the overpaid amounts of taxes violates its rights and is illegal, then it should be borne in mind that Article 198 of the Arbitration Procedure Code of the Russian Federation provides for the right to recognize decisions as illegal, in particular, tax authorities. At the same time, on the issue of the advisability of applying to the judicial authorities in case of missing the relevant procedural deadlines, it is possible to get acquainted with judicial practice. For example, in the resolution of the FAS MO dated February 13, 2009 No. KA-A40 / 293-09, it was noted that the deadline for submitting an application to the tax authority for a credit or refund of overpaid tax is restrictive and cannot be restored. It is also noted that if the taxpayer has not missed the deadline set by Article 198 of the Arbitration Procedure Code of the Russian Federation for invalidating the decision of the tax authority, but claims for the return of overpaid taxes are filed after the expiration of the general limitation period, then this circumstance is the basis for refusing to satisfy the claims. Thus, the right to recognize the decision of the tax authority as illegal is not a way to restore missed procedural deadlines. To avoid litigation, mutual debts with the tax authorities should be reconciled in a timely manner and the overpayment should be returned or credited against other taxes in a timely manner.

If the refund of the amount of overpaid tax is carried out in violation of the deadline established by paragraph 6 of Article 78 of the Tax Code of the Russian Federation, the tax authority is obliged to pay interest for each calendar day of violation of the refund deadline. The interest rate is taken equal to the refinancing rate of the Central Bank of the Russian Federation, which was in force on the days of violation of the repayment period (clause 10, article 78 of the Tax Code of the Russian Federation).

VAT deduction in later periods

The Federal Tax Service of Russia in a letter dated January 23, 2009 No. ShS-21-3 / 40 informs that "The average for the Russian Federation indicator of VAT amounts refused to be reimbursed by the tax authorities based on the results of tax control measures taken is about 10 percent". That is, it is quite possible to reimburse VAT from the budget if the documents are in order and the bureaucratic struggle with the tax inspectorate is not terrible.

But most often, accountants voluntarily postpone deductions to a later period. The fact is that when the regional safe percentage of deductions is exceeded, taxpayers become candidates for on-site tax audits. And if the amount of deductions exceeds the amounts of VAT on sales, the tax authorities require that all primary documents be submitted for an in-depth desk audit. It is logical to transfer the right to deductions to a later period, to “hold out” until the period when they will be comparable to the amount of the accrued tax.

Usually, deductions are transferred in the absence of sales proceeds, since paragraph 1 of Article 171 of the Tax Code of the Russian Federation speaks of a reduction in sales tax for tax deductions. And the Ministry of Finance of Russia interprets this provision in favor of the budget (for example, in a letter dated September 2, 2008 No. 07-05-06 / 191 and a number of others). This position is also supported by local tax authorities.

Arbitrators support taxpayers on this issue. Back in 2006, the Presidium of the Supreme Arbitration Court of the Russian Federation confirmed the legitimacy of the deduction "from zero" (Decree No. 14996/05 of May 3, 2006). Numerous FAS decisions have been made in favor of the companies, for example, the decision of the FAS of the Far Eastern District dated April 10, 2009 No. Ф03-1252/2009, of the Moscow District dated May 21, 2009 No. КА-А40/4249-09. It turns out that a company that plans to deduct VAT in the absence of turnover subject to VAT is forced to litigate for several months or refuse to deduct.

So can the deduction be carried over to a later period? As a general rule, the taxpayer has the right to reduce, at the end of each tax period, the total amount of tax calculated in accordance with Article 166 of the Tax Code of the Russian Federation for tax deductions (clause 1 of Article 171 of the Tax Code of the Russian Federation). Deductions are made on the basis of invoices issued by sellers to the buyer when the taxpayer purchases goods (works, services), property rights, after they are registered (clause 1, article 172 of the Tax Code of the Russian Federation). As you can see, the Tax Code of the Russian Federation says about the right of the taxpayer, and not about the obligation.

The reasons for the transfer of the deduction may be the late receipt of the invoice from the supplier. Then the transfer of the deduction is supported by the regulatory authorities (see letters of the Ministry of Finance of Russia dated April 2, 2009 No. 03-07-09 / 18, dated June 13, 2007 No. 03-07-11 / 160, Federal Tax Service of Russia for Moscow dated May 17, 2005 No. 19 -11/35343). In this case, the date of registration and issuance of the invoice by the supplier does not play a role. The date of receipt of the invoice can be confirmed by the stamp of the post office on the envelope (letter of the Federal Tax Service for Moscow dated April 20, 2007 No. 19-11 / 036466) or by an entry in the journal of incoming correspondence (letter of the Ministry of Finance of Russia dated June 16, 2005 No. 03-04-11 / 133, resolution of the Federal Antimonopoly Service of the Moscow District dated July 10, 2008 No. KA-A40 / 5352-08).

As for an arbitrary period in which a deduction is made for other reasons, the tax authorities often do not support such a transfer (see Letter No. 16-15/8653 of the Federal Tax Service of Russia for Moscow dated 03.02.2009). During tax audits, tax inspectors require deductions for the quarter in which the document is issued.

And some courts support this position, saying that the Tax Code of the Russian Federation does not provide the taxpayer with the right to deductions at his discretion, based on expediency.

The amount of tax deductions should be reflected in relation to a certain tax period in which the conditions are met that give the taxpayer the right to such deductions. This position, in particular, is expressed in the resolutions of the Federal Antimonopoly Service of the East Siberian District dated April 22, 2008 No. A10-4226 / 07-F02-1504 / 08, the Far Eastern District dated September 26, 2008 No. F03-A73 / 08-2 / 3576, the Ural District No. F09-11300/07-S2 dated January 22, 2008, No. A17-5215/2007-05-20 dated May 21, 2008 in the Volga-Vyatka District).

It should be noted that the presentation of a deduction in later periods essentially leads to an overpayment of tax, and the budget only benefits from such behavior of the taxpayer. The Tax Code of the Russian Federation does not contain restrictions on the application of a tax deduction in a later period than the period of posting goods and receiving an invoice. Arbitrators almost universally recognized the possibility for the taxpayer to apply the deduction at a later period than that in which the deduction arose. Such behavior does not violate the norms of legislation on taxes and fees and does not lead to debts to the budget, therefore, it cannot serve as a basis for additional tax, penalties and tax liability (see Determination of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 08.08.2008 No. 9726/08, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 10807/05 dated January 31, 2006, Federal Antimonopoly Service of the Urals District dated April 6, 2009 No. F09-1892/09-C2, Moscow District No. KA-A41/5327-09 dated July 8, 2009, and Central District No. 03/05/2009 No. A54-2168 / 2008-C2, Volga District of July 24, 2008 No. A55-16022 / 07, Far Eastern District of September 26, 2008 No. F03-A73 / 08-2 / 3576, North-Western District of January 16, 2008 No. A56- 538/2007). Some of these decisions are supported in the Rulings of the Supreme Arbitration Court of the Russian Federation in these cases.

The judgments cited by the arbitration courts dealt with "internal" operations. Recently, such a decision has also appeared for exporters. Resolution No. 692/09 of June 30, 2009 of the Presidium of the Supreme Arbitration Court of the Russian Federation states that input VAT can be claimed for reimbursement even after confirmation of the 0% rate.

The Ministry of Finance of Russia, in letters dated 30.04.2009 No. 03-07-08 / 105 and dated 30.07.2009 No. 03-07-11 / 188, indicated that, based on the provisions of paragraph 2 of Article 173 of the Tax Code of the Russian Federation, the taxpayer can use the right of deduction within three years after the end of the relevant tax period in which the taxpayer has the right to deduct tax.

Thus, taxpayers can carry forward deductions. But when compiling financial statements and conducting an inventory of settlements with the budget of the organization, it is necessary to check the validity of the amounts on account 19 in the context of the dates of their formation. If the dates are longer than three years, the amounts are written off to a loss.

Export confirmation period and VAT accounting

The amounts of "input" VAT on purchased goods, works, services subsequently used in the sale of goods for export should be accounted separately on account 19.

If VAT on exported goods, as well as on raw materials, materials, works and services used in the manufacture of exported products, was previously deductible in accordance with subparagraph 2 of paragraph 2 of Article 171, paragraph 1 of Article 172 of the Tax Code of the Russian Federation, then when this product is shipped for export the amount of "input" VAT must be restored (letter of the Ministry of Finance of Russia dated April 28, 2008 No. 03-07-08 / 103). Early acceptance of VAT for deduction is possible, for example, when an organization sells similar goods both for export and in Russia, i.e. at the time of purchase of the goods it was not known that they would be exported. The restored amounts of VAT should be reflected in the credit of account 68 in correspondence with account 19, to which for these purposes a separate sub-account (analytical account) "VAT on goods sold for export" can be opened.

Further accounting of both invoices issued to the buyer and received from suppliers depends on whether the taxpayer has time to collect all the necessary documents within the time period established by law.

When selling goods for export, tax deductions are made at the time of determining the tax base, established by Article 167 of the Tax Code of the Russian Federation (Subparagraph 2, Clause 2, Article 171, Clause 3, Article 172 of the Tax Code of the Russian Federation). Such a moment is the last day of the month in which a package of documents is collected, provided for by Article 165 of the Tax Code of the Russian Federation to confirm the 0% tax rate and reimbursement of "input VAT".

If the taxpayer collects all the necessary documents within the period established by law, then:

  • the invoice issued to the buyer should be registered in the sales book in the tax period in which the day of collection of documents confirming the export falls;
  • invoices received from suppliers are registered in the purchase book on the last day of the month of the tax period in which the full package of documents will be collected (clause 8 of the Rules for Keeping Record Books of Received and Issued Invoices, Purchase Books and Sales Books When Calculating Tax on added value, approved by Decree of the Government of the Russian Federation of 02.12.2000 No. 914). At this moment, the "input" VAT from account 19 is written off to the debit of account 68. The author does not support the position of making such an entry after the decision of the tax authorities to refund the tax.

If the taxpayer does not have time to collect all the necessary documents within the period established by law, then:

  • the invoice previously issued to the buyer with a rate of 0% cannot be registered in the sales book, therefore, on the 181st calendar day after the shipment of the goods, a new invoice is issued with a sale taxed at a rate of 10 or 18%, and it is recorded in the register issued invoices;
  • the invoice issued to the buyer with the sale taxed at a rate of 10 or 18% should be registered in the sales book on the date of the actual shipment of goods for export (clause 9, article 167 of the Tax Code of the Russian Federation);
  • Invoices received from suppliers are recorded in the purchase book on the date of shipment of the goods.

The taxpayer will have to pay not only the accrued VAT, but also penalties.

The procedure for reflecting VAT in accounting in this situation is reflected in the letter of the Ministry of Finance of Russia dated May 27, 2003 No. 16-00-14 / 177.

The old 0% VAT invoice does not need to be cancelled. If in the future the documents are nevertheless collected and the fact of export is confirmed, the exporter can use it to register in the sales book. An invoice with a sale taxable at a rate of 10 or 18% is recorded in this case in the purchase book. It is possible to submit documents for confirmation of export until the expiration of three years after the tax period in which VAT was paid. After the tax inspectorate decides to confirm the right to apply the 0% VAT rate and refund the tax, the transferred tax can be set off against arrears, penalties, fines and (or) current payments (clause 4 of article 176 of the Tax Code of the Russian Federation) or transferred to the current account organization by the Federal Treasury.

Penalties paid by the taxpayer will not be refunded.

Losses in tax reporting

The budget debt can also be represented as a tax reduction in future periods. For example, in the current period, the company received a tax loss and does not pay income tax to the budget. But in the period of receipt of income, the budget will receive less tax, since the taxpayer can set off past losses in reducing the tax base.

Loss for tax purposes is a negative difference between income and expenses, which are determined according to the rules of Chapter 25 of the Tax Code of the Russian Federation (clause 8 of Article 274 of the Tax Code of the Russian Federation).

In a number of cases, the loss received by the organization in the sale of certain types of assets or in the conduct of certain types of activities is not recognized for tax purposes in whole or in part, but for some types it is carried forward (clause 1 of article 283 of the Tax Code of the Russian Federation). The term for the carry forward of losses is generally limited to 10 years following the tax period in which the loss was incurred.

A deductible temporary difference may be formed for the amount of loss carried forward (clause 11 of PBU 18/02 "Accounting for corporate income tax settlements", approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). Therefore, in the period of their formation (clause 14 of PBU 18/02), a deferred tax asset (ITA) must be recognized.

Subsequently, as losses are carried forward and reflected in the relevant lines of the income tax return, the deductible temporary differences will be reduced or fully settled. The corresponding amounts of SHE are debited from the credit of account 09 to the debit of account 68 to reduce current tax liabilities to the budget.

Losses carried forward at the end of the year for the future on the main activity are reflected in Appendix No. 4 to sheet 02 of the profit tax declaration. It provides data on all outstanding losses for the previous 10 years. The amount of loss of previous years, which reduces the tax base for the reporting (tax) period, is indicated in line 150 of this Appendix. The loss, for the repayment of which the profit received was not enough, carried forward to future periods, is reflected in line 160 of Appendix No. 4.

Loss carryforward is the taxpayer's right to recognize IT only when it is probable that taxable profits will be available in subsequent years. If an organization consistently incurs losses, auditors often question whether the loss carried forward is an asset. This means that the outstanding losses of the organization must be increased by the amount of the SHE to be written off.

After 10 years, the SHE on the outstanding loss, which will never be able to reduce the tax base, must be written off (clause 17 of PBU 18/02). You should also proceed if the taxpayer has waived the previously recognized loss or the period for its transfer has expired.

Recently, there has been a toughening of the struggle of tax inspectorates for the receipt of taxes to the budget, they require written explanations from "unprofitable" companies about the reason for the losses.

For this reason, accountants try not to show losses in the declaration, to submit "clarifications" later, or to transfer part of tax expenses to the period when income is received.

Of course, this approach increases the burden on the company, which is already in a difficult financial situation. If the reasons for the losses are justified and documented, you can also defend your case in the arbitration court. Good practice in favor of taxpayers is quite extensive, reviewing it is beyond the scope of this article.

Overpayment of personal income tax and its return by tax agents

According to the provisions of paragraph 14 of Article 78 of the Tax Code, the rules for offsetting and refunding overpaid amounts of tax apply, including to tax agents. They are, for example, employers in relation to the employee when transferring personal income tax to the budget.

The most common situation when an employee may experience an overpayment of personal income tax during the year is when he submits to the employer, together with a notification issued by the tax inspectorate, an application for the return of withheld personal income tax in connection with the provision of a property deduction to him. An overpayment may also occur when the tax status of an individual changes during the year - from a non-resident to a resident.

Paragraph 1 of Article 231 of the Tax Code of the Russian Federation states that personal income tax amounts excessively withheld from the taxpayer's income are subject to return by the tax agent upon submission by the individual of the corresponding application. The amounts of personal income tax excessively transferred by the tax agent, in fact, are an overpayment of the taxpayer himself, which means that if the employee has not submitted an application to his employer for the return of the amounts of the personal income tax overpayment, then the latter does not have the right to receive these funds as a refund from the budget.

However, the Tax Code of the Russian Federation does not establish at what expense it is necessary to return personal income tax to an employee if he has submitted an application to the employer for the return of excessively withheld tax. Since, according to paragraph 9 of Article 226 of the Tax Code of the Russian Federation, the payment of personal income tax at the expense of the tax agent is not allowed, the tax agent is not entitled to return (offset) excessively withheld personal income tax at his own expense.

In practice, the accountant returns the debt to the employee at the expense of the amounts of personal income tax withheld in the current month from the income of other employees of the organization. That is, personal income tax for the current month, payable to the budget, it reduces by the amount of the employee's overpayment. Thus, in fact, the tax agent deducts the tax on his own. Organizations use this option, justifying it by the fact that the payment of personal income tax is not personalized, and the tax is transferred to the budget in one payment for all employees. Specialists of the Federal Tax Service of Russia for the city of Moscow have nothing against such a return (see letter dated November 29, 2007 No. 28-11 / 113476).

However, the Ministry of Finance of Russia is against the return of excessively withheld tax to the employee at the expense of the current personal income tax withheld from other employees (see letters dated January 19, 2009 No. 03-04-06-01 / 3, dated January 14, 2009 No. 5, dated December 23, 2008 No. 03-04-06-01/380, dated October 20, 2008 No. 03-04-06-01/308). That is, financiers identify personal income tax with the specific personality of the taxpayer. Financiers believe that since Article 231 of the Tax Code of the Russian Federation does not define a special procedure for offsetting or refunding amounts of excessively withheld tax by a tax agent, the general procedure for refunding or offsetting established by Article 78 of the Tax Code of the Russian Federation is applied. It is clarified that the refund of the amount of tax withheld by the tax agent in excess can be made to the employee by the tax agent on the basis of an application of an individual submitted to the tax agent and the permission of the tax authority to the tax agent. To obtain a permit, a tax agent must submit an appropriate application to the tax authority.

However, the Federal Tax Service of Russia, in letter No. 3-5-01/1289 dated 19.08.2009, criticized this position of the RF Ministry of Finance. In it, the main tax department indicated that the norms of Article 78 of the Tax Code of the Russian Federation do not apply when an employee applies to a tax agent with a written application for the return of tax amounts excessively withheld by this tax agent.

This article governs relations that arise directly between the taxpayer and the tax authority, and can be applied in the event that a taxpayer - an individual applies directly to the tax authority when he submits a personal income tax return with an application for the return of overpaid tax amounts.

The Tax Code of the Russian Federation provides that the right of a taxpayer to return excessively withheld personal income tax can be exercised by filing an application or notifying the tax authority to the employer. In this situation, the exercise of this right should not be made dependent on the tax relationship between the tax agent and the tax authority. Therefore, in relations between an employee and a tax agent, the norms of Article 231 of the Tax Code of the Russian Federation should be applied, which does not contain any restrictions on the justified return of excess tax withheld to the employee. Therefore, the tax agent can return the amounts of personal income tax withheld from the employee and transferred to the budget at the expense of personal income tax withheld from other employees of the organization.

The validity of the tax refund is revealed by the tax authorities in the course of a scheduled field tax audit of the tax agent. Based on changes in accounting data, the tax agent adjusts tax accounting and tax reporting documents that reflect the results of the recalculation of personal income tax for the reporting year.

Information on the income of individuals in respect of which the tax agent recalculated the tax for previous years in connection with the adjustment of their tax liabilities is submitted to the tax authority in the form of a new certificate in the form No. 2-NDFL instead of the previously submitted one.

The Federal Tax Service of the Russian Federation noted that the offset or refund of overpaid taxes in the manner proposed by the Russian Ministry of Finance in these letters is possible only for taxes for which tax agents submit tax returns, for example, income tax. Thus, in their work, accountants can take into account the position of the Federal Tax Service of Russia and return excessively withheld personal income tax to the employee at the expense of the amounts to be transferred from the income of other employees.

Taking into account the financial situation of the enterprise, accountants and financial managers should develop appropriate management decisions regarding the elimination of tax overpayments.

The obligation of payers to pay taxes is established by the Constitution of the Russian Federation (Article 57 of the Constitution of the Russian Federation), as well as the Tax Code (clause 1, clause 1, Article 23 of the Tax Code of the Russian Federation). If the payer neglects this obligation and does not pay taxes / fees, then there is a debt on taxes and fees, which the tax authorities, in turn, have the right to collect (clause 9, clause 1, article 31 of the Tax Code of the Russian Federation).

Collection of debts on taxes and fees from organizations and individual entrepreneurs

If the payer has arrears to the budget, the tax authorities make every effort to pay it off. To begin with, a requirement is made to pay tax (Article 69 of the Tax Code of the Russian Federation). If the payer did not respond to the demand of the tax authorities and did not pay off the arrears within the time specified in the demand, then taxes will be collected already in a compulsory indisputable manner: first at the expense of funds in the payer's accounts (Article 46 of the Tax Code of the Russian Federation), and in case of insufficient funds or if the IFTS does not have information about the payer's accounts - at the expense of the payer's other property (clause 7, article 46, article 47 of the Tax Code of the Russian Federation).

By the way, in order to ensure the execution of the decision of the Federal Tax Service on debt collection, the tax authorities have the right to suspend operations on the accounts of the payer-debtor (clause 1, article 76 of the Tax Code of the Russian Federation).

Settlement of debts on taxes and fees of an individual

An ordinary individual (not an individual entrepreneur), as well as an organization / individual entrepreneur, in the presence of arrears, is required to pay. If an individual ignored it, then the tax authorities have the right to go to court to collect tax debts at the expense of cash and other property of an individual (Article 48 of the Tax Code of the Russian Federation).

Debt on taxes and fees: accounting account

To reflect operations on settlements with budgets for taxes and fees, account 68 “Calculations for taxes and fees” is provided (Order of the Ministry of Finance dated October 31, 2000 No. 94n). Debts on taxes and fees are recorded under credit 68 of the account.

Debt on taxes and fees in the balance sheet

The company's obligations, including those to the budget, are reflected in the liabilities side of the balance sheet. Debts on taxes and fees are shown either in section IV "Long-term liabilities" on line 1450 "Other liabilities" (in case of long-term debt in respect of which the payer was granted an installment/deferred payment, investment tax credit), or in section V "Short-term liabilities" on line 1520 "Accounts payable".

Account 68 in accounting

Paying legally established taxes is the duty of taxpayers (clause 1 clause 1 article 23 of the Tax Code of the Russian Federation). And how is the accrual of certain taxes reflected in accounting? We will talk about this in our consultation.

Account 68 "Calculations on taxes and fees"

The Chart of Accounts and the Instructions for its Application (Order of the Ministry of Finance dated October 31, 2000 No. 94n) provide for account 68 “Calculations for taxes and fees” to summarize information on settlements with the budget for taxes and fees. On the credit of account 68, the accrued or withheld amounts of taxes and fees are reflected in accounting, and on the debit - the amounts actually transferred to the budget or otherwise reducing the debt to it.

Analytical accounting on account 68 "Calculations on taxes and fees" is carried out by type of taxes. This is achieved, as a rule, by opening separate sub-accounts to account 68.

Let's present in the tables the most typical accounting entries for the accrual of taxes or their withholding, as well as the reduction of tax debt to the budget (except for payment). Payment of taxes is reflected, regardless of the type of taxes, as follows:

Debit of account 68 - Credit of accounts 50 "Cashier", 51 "Settlement accounts"

In the event that the table contains several debited accounts, this means that the type of accounting entry depends on the characteristics of specific business transactions, the specifics of the organization's activities and the provisions of its Accounting Policy for accounting purposes.

We will present the entries for taxes and fees in the context of typical federal, regional and local taxes (Articles 13-15 of the Tax Code of the Russian Federation).

federal taxes

Operation Account debit Account credit
VAT VAT charged on the sale of goods (performance of work, provision of services) 90 "Sales", subaccount "VAT" 68 VAT charged on other transactions 91 "Other income and expenses", sub-account "VAT" VAT charged on advance payment received 76 “Settlements with various debtors and creditors”, subaccount “VAT settlements from advances received”, 62 “Settlements with buyers and customers”, subaccount “Advances received” VAT charged on the cost of completed construction and installation work for own consumption 19 "VAT on acquired valuables" Customs VAT calculated 19 76, 68 VAT restored 20 “Main production”, 26 “General expenses”, 44 “Sales expenses”, 60 “Settlements with suppliers and contractors”, 76, 91, etc. 68 Withheld VAT by the tax agent 60, 76 Accepted VAT deductible 68 19, 76, 62 personal income tax Withheld personal income tax from the wages of employees 70 "Settlements with personnel for wages" 68 Withheld personal income tax from other income of employees 73 "Settlements with personnel for other operations" Personal income tax withheld from dividends 75 "Settlements with the founders" Corporate income tax Accrued income tax 99 "Profit and Loss" 68 Income tax withheld by the tax agent 76, 60 Government duty State duty accrued 08, 26, 44, 91, etc. 68

Also, from 01/01/2017, insurance premiums are included in the federal mandatory payments levied on the basis of the Tax Code of the Russian Federation (Article 18.1 of the Tax Code of the Russian Federation). To account for insurance premiums, the Chart of Accounts provides for account 69 “Settlements for social insurance and security” (Order of the Ministry of Finance dated October 31, 2000 No. 94n). Accounting entries for wages and taxes on them can be found in our separate materials.

Checking the supplier for tax debt: step by step instructions

Why you need to verify participants

The current legislation in the field of the contract system establishes that the customer is obliged to organize control of all those participants in public procurement who have submitted applications. Moreover, there are quite a lot of requirements and principles of verification.

Note that a complete list of rules is enshrined in Article 31 of Law No. 44-FZ. So, paragraph 5 of Art. 31 states that a participant cannot have a debt to the budget for taxes for the last reporting year of more than 25% of the total value of its balance sheet property.

Accounts payable - debt to the budget

How to pay off budget debts? When assessing the liquidity of any enterprise, it is taken into account whether quick settlements with various government agencies have been made or not. If there are significant debts to the country, then this can become the basis for disagreements with counterparties, it is because of this that the company is able to generate negative profits.

Debt on taxes and fees

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Icon in formulas (acronym): APiab Synonyms: Accounts payable - indebtedness against the budget Definition: The item "Debt to the budget" (line 626) reflects the organization's debt to the budget for taxes and fees. If penalties and/or fines are accrued on these taxes and fees, then the amounts of penalties and fines are also included in this article. Location: "debt to the budget (68)" (Section 5 of the Balance Sheet, form No. 1, line code 626). Calculation: APIab = line 626 Note. is part of accounts payable (620).

The amount on line 626 is equal to the balance of accounts 68 and 69 (as part of the unified social tax, if it is accounted for on this account). In this methodology for analyzing financial statements, it is used to calculate such indicators as: current liquidity (20-factor).

Bad debt to the budget

  • The credit balance at the end of the reporting period means that the legal entity has debts for taxes and fees.
  • Debit - indicates budget debts to the enterprise (company) or - overpayment of tax payments.

How to pay off the debt - correspondence of accounts and transactions For more detailed accounting, this account is divided into sub-accounts for specific taxes. It also takes into account penalties and fines for non-payment. At the same time, there is no difference in whether the organization pays taxes for itself or acts as a tax agent (for example, transfers personal income tax for its employees). Any tax payable is reflected in this account.

debt to the budget

In terms of credit, the account corresponds with the following items:

  • 08 - investments in non-current assets (funds);
  • 10 - materials;
  • 11 - animals that are fattening and rearing;
  • 15 - purchase (preparation) of material assets;
  • 20 (23) - main (auxiliary) production;
  • 26 - expenses for general business needs;
  • 29 - service industries;
  • 41 - goods;
  • 44 - sales expenses;
  • 51 (52) - settlement (currency) account;
  • 55 - special bank account;
  • 70 (75) - settlements with employees on wages (with the founders on the income paid to them);
  • 90 - sales;
  • 91 - other income and expenses;
  • 98 - future income;
  • 99 - profit and loss.

Payment of taxes and fees is reflected in the active-passive account No. 68.

Debt to the budget account

It is impossible to issue a copy of SZV-M to a retiring employee. According to the law on accounting, an employer, upon dismissal of an employee, is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contains information about all employees. This means that the transfer of a copy of such a report to one employee is the disclosure of personal data of other employees.
Civil procedural law

A penny debt to the budget: 2500% commission and account blocking

What's happened?

In the Altai Territory, the Department of the Federal Tax Service applied to the Federal Bailiffs Service with a demand to recover from a taxpayer a penalty debt in the amount of one kopeck. In order to pay off this debt, the person had to pay a commission of 25 rubles to the bank, since the bailiffs refused to accept the debt in cash, and the deadline for voluntary payment to the budget was missed.

2500% commission for debt

As representatives of the tax service for the Altai Territory told reporters, the small debt to the budget that this taxpayer has formed is a penalty that has arisen due to late payment of tax. At the same time, according to the law, inspectors of the Federal Tax Service must complete the debt collection procedure before January 1, 2018, regardless of the amount. By the way, it was not necessary to pay a commission until the debt was transferred for compulsory execution. The taxpayer could pay his penny for free in the "Personal Account of the Taxpayer" on the website of the Federal Tax Service.

However, the citizen himself did not even suspect about his debt of 1 kopeck until the decision of the bailiffs to open enforcement proceedings came to him. The taxpayer decided to close the debt voluntarily, within the five-day period provided for by law, since in the event of a forced collection, the bailiffs would have taken an additional 1,000 rubles of a performance fee from him. He exchanged money, having received the smallest of the coins in use - 50 kopecks, and carried them to the bailiffs. But they did not accept cash, indicating that it was forbidden, and sent the unlucky debtor to the bank. There they took a commission of 25 rubles from him for transferring 1 kopeck to the FSSP account. The photo of the check is attached by the taxpayer.

It is noteworthy that the norms of Article 46 of the Tax Code of the Russian Federation, as well as other articles of the Tax Code, do not fix the minimum amount of tax debt, which serves as a reason for initiating the debt collection procedure by the Federal Tax Service. Thus, the tax authorities can really collect even the smallest amount. And this applies not only to individuals, but also organizations. With all the ensuing consequences.

The loss of 25 rubles in the form of a bank commission for paying off a penny penalty will seem like a trifle when compared with the losses of an organization to which the Federal Tax Service has blocked all account transactions due to a similar amount of debt. Although, according to the norms of Article 70 of the Tax Code of the Russian Federation, the tax authorities must send a request for the transfer of debt to the budget to the payer within 3 months from the moment the arrears are discovered, if the amount of debt is less than 500 rubles, they may not disturb the debtor for a whole year, and then immediately apply all possible measures of influence to him .

There are also some managers who specifically do not pay taxes and fees, thinking that there is no responsibility for this, and most often they hide from the tax authority and the court. Such behavior can lead to the liquidation of the organization and the payment of significant fines.

When compiling a report in the accounting department, the debt on creditors to the budget is shown on the balance sheet liability. The amount of debt testifies to the reliability, it is as a result of this that the company undertakes to continuously carry out its inventory according to the established schedule.

On what account is it shown?

Creditor obligations to the budget consist of payments on tax deductions and fees. In this case, both doubtful debt and current debt, the payment period for which has not yet been designated, can be carried out.

The debt to the budget is reflected on account 68. The value of tax collections transferred and shown in the declaration is shown on its credit. For example, wiring D 99 K 68 means that income tax is remitted, and D 70 K 68 reflects the transfer of personal income tax. The debit of the account indicates the payment of a certain tax from the company's current account.

The loan balance at the end of the reporting period shows the existing debt of the legal entity for tax deductions and fees. The debit balance reflects the obligation transferred to the budget to the company or the transfer of more money on it.

In order to show information that confirms the status of payment of tax deductions and fees, apply 68 account. It reflects the credit of the cost of taxes, which are calculated in the declarations and are intended for transfer. The debit reflects taxes that are transferred to the treasury and the amount of VAT deducted from the account.

The wires can be labeled as follows:

  1. D 90 K 68 - VAT transfer;
  1. D 68 K 19 - presentation of VAT for deduction;
  1. D 68 K 51 - transfer of the cost of the tax to the budgetary authority.

A creditor debt arises when an obligation for money arises. At the same time, certain settlement accounts correspond to various categories of obligations in accounting.

Accounts payable on budget allocations are subject to accounting until the situation of its full payment. If the debt is not repaid, then at the end of the statute of limitations, it should be written off.

Efficient management in the application of credit funds from banking institutions, quick settlements with counterparties and an increased degree of business activity of the organization testify to the favorable dynamics of its development.

The management and recalculation of the amount of debt is regulated by the rules for accounting - PBU, which are the desktop normative documentation of each accountant.

How to pay off budget debts?

When assessing the liquidity of any enterprise, it is taken into account whether quick settlements with various government agencies have been made or not. If there are significant debts to the country, then this can become the basis for disagreements with counterparties, it is because of this that the company is able to generate negative profits.

The state authorities consider the presence of debt as an illegal retention of the country's funds used for the needs of the company, therefore, at various times, the organization may incur losses during the audit by the tax authority.

Debt can be written off in different ways:

  • use undistributed profits;
  • hold meetings of shareholders at which decisions will be made to refuse to pay dividend payments, for which such money will be directed to improve the condition of the company;
  • take credit funds if the firm does not have the financial capacity to liquidate the loan;
  • if the operation of the enterprise is not profitable, the best solution would be to declare bankruptcy, for which a manager will be appointed (he will sell the company's property, and the money received will be distributed among each borrower).

The debt to the budget on the creditor for tax payments can be corresponded in debit with the following accounts: 19, 50, 51, 55, 66, 67.

The credit account can be reflected with the following positions: 08, 10, 11, 15, 20, 26, 29, 41, 44, 51, 55, 70, 90, 91, 98, 99.

VAT must be paid when selling products, works, services carried out by the organization, or when selling other property. That is why the main account 68 for VAT is associated with accounts such as 90 and 91, 50, 51 and 52, which will take into account other tax deductions and financial resources.

Debts to public companies are considered significant for any person or organization. They must be repaid quickly, otherwise, it will lead to significant negative consequences. Not only administrative liability, but also criminal liability can be applied. It is because of this that any taxpayer is obliged to responsibly approach settlements with various government agencies.

Conclusion

Being in debt on taxes and fees can cause significant damage. At the most unexpected moment, problems may arise with obtaining credit money that is needed for a new type of activity. Sometimes it happens when, entangled in business or calculations, managers close the company, pay off their debts minimally and create a new company. But this procedure is very complicated and costly, and not every form of ownership organization can easily stop its activities and start a new one.

In the economic activity of the enterprise there are many moments that lead to the formation of debt. However, it is not always negative. For example, in cases where organizations owe (accounts receivable) there is nothing wrong if it is not bad.

It is much more unpleasant when the company itself owes. But there are nuances here too: for example, debts to the budget are assessed as accounts payable, but they are not in the direct, common sense, debts until the time for their payment has come.

Consider the components of this debt and the procedure for its accounting.

The concept of accounts payable in the budget and its reflection in accounting

Accounts payable are obligations (debts) of a legal entity to other business entities, credit institutions, the budget and extra-budgetary funds.

It is reflected in the liabilities of the balance sheet in line 1520 and includes the following calculations:

  1. With buyers;
  2. With suppliers;
  3. With a budget;
  4. With off-budget funds (for various types of social insurance);
  5. With employees on wages;
  6. With founders and participants (for the payment of dividends, interest and other income);
  7. With accountable persons;
  8. With creditors and debtors for other debts (for example, for advances received under agreements).

Accounts payable to the budget includes liabilities for taxes and fees. At the same time, it can be both current and current, the payment deadline for which has not yet come. How to write off accounts payable.

To reflect the situation with the payment of taxes and fees, an active-passive account No. 68 is used. According to his loan, the amount of taxes and fees accrued and indicated in the declarations (“debts” to the budget) is taken into account. For example, posting Debit 99 Credit 68 (hereinafter referred to as D and K, respectively) means that income tax has been charged. A D 70 K 68 - personal income tax (personal income tax).

The debit of the account reflects the paid taxes and fees (debt repayment). In particular, posting D 68 K 51 means the payment of any tax from the company's current account.

  • credit the balance at the end of the reporting period means that the legal entity has debts for taxes and fees.
  • Debit- indicates budget debts to the enterprise (company) or - overpayment of tax payments.

How to pay off debt - correspondence of accounts and postings

For more detailed accounting, this account is divided into sub-accounts for specific taxes. It also takes into account penalties and fines for non-payment.

At the same time, there is no difference in whether the organization pays taxes for itself or acts as a tax agent (for example, transfers personal income tax for its employees). Any tax payable is reflected in this account.

This account is in debit with the following accounts:

  • 19 - VAT on purchased valuable goods;
  • 50 - cash desk;
  • 55 - special bank account;
  • 66 (67) - settlements on loans and credits (short-term and long-term).

In terms of credit, the account corresponds with the following items:

  • 08 - investments in non-current assets (funds);
  • 10 - materials;
  • 11 - animals that are fattening and rearing;
  • 15 - purchase (preparation) of material assets;
  • 20 (23) - main (auxiliary) production;
  • 26 - expenses for general business needs;
  • 29 - service industries;
  • 41 - goods;
  • 44 - sales expenses;
  • 51 (52) - settlement (currency) account;
  • 55 - special bank account;
  • 70 (75) - settlements with employees on wages (with the founders on the income paid to them);
  • 90 - sales;
  • 91 - other income and expenses;
  • 98 - future income;
  • 99 - profit and loss.

Payment of taxes and fees is reflected in the active-passive account No. 68.

Accounting for individual taxes and fees

Let us consider (without specifying the details and all possible cases) the main entries used in accounting for transactions related to the calculation of taxes and their payment to the budget.

federal taxes

  • income tax. It is paid from profit, accrued on its amount and the amount of other income, therefore accounts 99, 91 are used.
  • personal income tax. It is paid from the income of employees, therefore it corresponds with a score of 70.

Other taxes and fees

  • Property tax. It is paid from pre-tax profit. Therefore, it is taken into account “in conjunction” with a score of 91.
  • State duty. It is transferred to the budget for various transactions, for example, for registering ownership of fixed assets, considering a case in an arbitration court, and notarial acts. This "creditor" is also accounted for on account 68, in conjunction with accounts 91 (fee in court, for notarization) and 08 (for the acquisition of non-current assets in the form of a certificate of ownership).
  • Sanctions for incomplete or late transfer of taxes.

Thus, the main points on such a phenomenon as accounts payable on taxes and fees are considered.

In conclusion, it should be noted that when recognizing, claiming or paying any debt, whether payable or receivable, to legal entities or individuals, its painstaking accounting and proper documentation is very important. And this is the business of lawyers and financiers.

Successful cooperation!

The obligation of payers to pay taxes is established by the Constitution of the Russian Federation (Article 57 of the Constitution of the Russian Federation), as well as the Tax Code (clause 1, clause 1, Article 23 of the Tax Code of the Russian Federation). If the payer neglects this obligation and does not pay taxes / fees, then there is a debt on taxes and fees, which the tax authorities, in turn, have the right to collect (clause 9, clause 1, article 31 of the Tax Code of the Russian Federation).

Collection of debts on taxes and fees from organizations and individual entrepreneurs

If the payer has arrears to the budget, the tax authorities make every effort to pay it off. To begin with, a requirement is made to pay tax (Article 69 of the Tax Code of the Russian Federation). If the taxpayer did not respond to the demand of the tax authorities and did not pay off the arrears within the time specified in the demand, then taxes will be collected already in a compulsory indisputable manner: first at the expense of funds in the payer's accounts (Article 46 of the Tax Code of the Russian Federation), and in case of insufficient funds or if the IFTS does not have information about the payer's accounts - at the expense of the payer's other property (clause 7, article 46, article 47 of the Tax Code of the Russian Federation).

By the way, in order to ensure the execution of the decision of the Federal Tax Service on debt collection, the tax authorities have the right to suspend operations on the accounts of the payer-debtor (clause 1, article 76 of the Tax Code of the Russian Federation).

Settlement of debts on taxes and fees of an individual

An ordinary individual (not an individual entrepreneur), as well as an organization / individual entrepreneur, in the presence of arrears, is required to pay. If an individual ignored it, then the tax authorities have the right to go to court to collect tax debts at the expense of cash and other property of an individual (Article 48 of the Tax Code of the Russian Federation).

Debt on taxes and fees: accounting account

To reflect operations on settlements with budgets for taxes and fees, account 68 “Calculations for taxes and fees” is provided (Order of the Ministry of Finance dated October 31, 2000 No. 94n). Debts on taxes and fees are recorded under credit 68 of the account.

Debt on taxes and fees in the balance sheet

The company's obligations, including those to the budget, are reflected in liabilities. Debts on taxes and fees are shown either in section IV "Long-term liabilities" on line 1450 "Other liabilities" (in case of long-term debt in respect of which the payer was granted an installment/deferred payment, investment tax credit), or in section V "Short-term liabilities" on line 1520 "Accounts payable".