Registers of tax accounting

According to the Russian Tax Code, the accrual and payment of taxes are mandatory for each organization or enterprise registered on the territory of the Federation. The correct definition of the amount of necessary budgetary payments is impossible without the regular and continuous recording and processing of numerical data obtained during the implementation of a particular economic and financial operation. For the convenience of this process, special tax registers are used.

These are the forms of documents established by legislative acts, in which the necessary calculations are carried out:

- amounts of income and expenses are formed;

- the list of expenses subject to deduction for tax purposes in this reporting period is determined;

- the numerical value of expenses is fixed, which will be charged for the following periods;

- reserves are created;

- displays the amount of debt to the budget.

Registers of tax accounting for income tax are formed in the form of accounting forms or journals fixed by standards, as well as on electronic media.

Analysis in calculating taxes

Analytical tax accounting registers are grouped forms that contain information and systematize digital accounting data for a certain tax period without the use of accounting accounts. They are used for the accumulation and systematization of information and its reflection in the calculation of the taxable base recorded in the primary documents, as well as in the results of the analysis of tax accounting.

In the twenty-fifth chapter of the Tax Code of Russia the norms of tax accounting are presented. On their basis, the Ministry of Taxes and Duties in the information message in December 2001 proposed to use the main registers for determining the amount of deductions to the budget.

The list of tax registers

At present, the following tax registers are assigned to tax control bodies:

1. A settlement register that reflects the formation of an amount that shows the monetary value of the accounting object;
2. A settlement register showing amortization of intangible assets;
3. The settlement register of the cost of materials or raw materials written off by the LIFO method;
4. A settlement register that reflects the cost of written-off materials or raw materials in a certain reporting period;
5. A settlement register showing the cost of goods written-off for the tax period;
6. A settlement register showing the reserves of bad and doubtful debts for this period of the report;
7. A settlement register of incurred expenses reflecting the amounts of voluntary insurance for employees for the current period;
8. The settlement register of expenses expensed for repairs in the current reporting period;
9. The settlement register of expenses planned for repair work, accounted for in this and future reporting periods;

10. The settlement register, reflecting available reserves of expenses in case of free warranty repair;

11. The settlement register of the cost factor of the reserves of costs with the warranty service in place;

12. the accounting register, compiled from the inventory data as of the date of the report and showing the amount of the bad debt receivable;

13. The accounting ledger of accounts payable, compiled on the basis of inventory data as of the date of the report;

14. an accounting register that fixes insurance amounts on the basis of employee contracts for voluntary insurance;

15. The register of expenses of the enterprise for the insurance of employees;

16. The register of transactions for non-sale expenses of the assignment of claims, assigned to future periods.

In addition to the recommended accounting and settlement documents, the organization can be developed additional registers of tax accounting. They can be expanded, divided or otherwise transformed, based on the individual characteristics of the economic and financial activities of the organization or enterprise.